Mandatory information in the online checkout. What is an online checkout. How to check an online checkout

• The amount of VAT included in the price of the goods;
• Form of payment (non-cash or cash);
• The position and initials of the person who issued the check, except for making settlements with the buyer via the Internet or vending machine);
• Registration number of cash register and fiscal accumulator;
• Fiscal document number and fiscal attribute of the message;
• The address of the site on the Internet, which checks KKM checks online for authenticity;
• Phone number or website address ( Email) the buyer, if the document, at his request, is sent to him in electronic form;
• The email address of the individual entrepreneur or organization that sent the buyer a check in electronic form.

If the activity is carried out in a remote area from communication networks, an electronic receipt can be generated without specifying the site address for its verification.

Information required to be included in the check for paying agents

In addition to the above data, the paying agent must reflect the following information in the document issued (sent) to the client:

• The amount of remuneration that the agent receives from the client;
• Phone numbers of the client, agent, supplier and operator;
• The name of the transaction and its amount;
• Name, TIN, address of the operator making the transfer of funds to the client

: how to make a payment by card through the cashier.

Online checkout sample

Table No. 1. List of details cash receipt new sample

You can briefly get acquainted with the changes made to Law No. 54-FZ of May 22, 2003, including how the checks issued at the online checkout differ from the checks issued earlier, in the following video.

The nomenclature in online cash registers is a mandatory element, since the reflection of the name of the goods in the cash receipt (SRF) is provided for by law. But what exactly should be shown in the nomenclature reference book? Let's try to figure it out.

What are the requirements of Law No. 54-FZ for the nomenclature

With the update of the text of the law "On the use of cash registers ..." dated 05.22.2003 No. 54-FZ, which established cash desks of a new type, capable of transmitting the data entered into them via the Internet to the tax service, the requirements for the mandatory details of cash receipts and BSOs created by these devices have also been updated (Clause 1, Article 4.6 of Law No. 54-FZ).

The list of such details has been significantly expanded, and only some of them related to the marking of fiscal documents transmitted to the IFTS online, under certain conditions (work in remote areas, which makes it possible not to use the online data transfer mode to the tax authority) may be absent in the primary document of the cash desk (clause 2, article 4.6 of Law No. 54-FZ). Depending on the specific type of activity carried out by the taxpayer, the list required details may be supplemented (clauses 3, 4, 6, 7 of article 4.6 of Law No. 54-FZ). At the same time, for some situations, it becomes possible not to enter VAT data into the check or BSO.

Among the mandatory ones, there is also such a requisite as the name of the product, work, service, payment or payment. That is, any cash desk of a new sample must generate a check (BSO) containing an indication of what the seller received cash for. This significantly distinguishes it from cash desks equipped with ECLZ, a number of models of which issued checks without such information. Not specifying this attribute is possible only in some situations.

The name of the product being sold (including in the text of Law No. 54-FZ) is inextricably linked with such concepts as:

• its quantity, which requires the definition of the unit in which the product will be measured;
• the unit price of the product and related discounts, mark-ups and the applicable VAT rate (if the seller is a payer of this tax).

Obviously, they will create variants of the product range included in its general list.

Another mandatory requisite of a cash receipt may be the commodity nomenclature code, if this code and the obligation to use it are established by the Government of the Russian Federation (clause 5, article 4.6 of Law No. 54-FZ). This indicates the possibility of creating at the state level single directory goods. So far, there is no such directory, and each seller can develop his own register of nomenclature for use at the checkout.

Who has the right not to indicate the name of the goods in the check

The indication of the name of the goods in the check becomes mandatory from the moment the online cash register is used. Since from 07/01/2019 there will be no other cash desks in circulation, the name of the product must be present in all checks and BSOs. There are only a few exceptions:

• for services for which at the time of payment it is impossible to determine their composition and volume (clause 1, article 4.6 of Law No. 54-FZ);
• Individual entrepreneurs working on a patent, simplified tax system, unified agricultural tax or UTII (except for those selling excisable goods) are allowed until 02/01/2021 not to indicate the name of goods (works, services) and their quantity in the check (BSO) (clause 17, article 7 of the law "On amendments…” dated 03.07.2016 No. 290-FZ, letters of the Ministry of Finance of Russia dated 09.06.2017 No. 03-01-15/36249, dated 17.03.2017 No. 03-01-15/15607).

What can be a reference book of nomenclature in online cash registers

Any mandatory requirements to the definition of goods reflected in the check (BSO), neither Law No. 54-FZ, nor any other normative document do not install. That is, exactly how and to what extent detailed information about the product, its name must be formulated in the reference book of the nomenclature, the taxpayer will have to decide on his own. Of course, the conclusion suggests itself that this name should unambiguously determine what kind of product (work, service) is being discussed in the document generated by the cash desk. When choosing it, you can be guided, for example:

• the all-Russian classifier of products by type of economic activity OK 034-2014 (KPES 2008), approved by the order of Rosstandart dated January 31, 2014 No. 14-st in its latest edition;
• technical regulations Customs Union"Food products in terms of their labeling" TR CU 022/2011, decision Commission of the Customs Union dated 09.12.2011 No. 881.

The most convenient is the combination of reference books of the nomenclature used in the program accounting and at the online cash desk, which is usually implemented in large retail facilities. An accounting guide, as a rule, contains all the information that is necessary to identify a particular product:

• his name;
• unit of quantity;
• unit price;
• current discounts and markups;
• the VAT rate applicable to the sale.

For payments for which, at the time of accepting money, it is not possible to determine the specific names of the goods being sold, which may occur when making an advance payment or prepayment, the generalized name of this payment (advance payment, prepayment) will be indicated with reference to a specific contract or order number.

Simplified versions of directories may have offline online checkouts, which do not have enough memory and are not tied to a computer.

Results

With the introduction of the mandatory use of online cash registers, the requirements for the composition of the details reflected in primary documents created by these checkouts. In particular, the name of the product and related information about the unit of measurement of its quantity, price, discounts, markups, and the VAT rate have become mandatory for indication. In the absence of data on the volume and composition of paid services, the name of the service being sold may be absent in the receipt. For individual entrepreneurs working in special modes, it is possible not to indicate the name of the product in the receipt (BSO) until 02/01/2021. Legislatively, there are no requirements for the name of the product, which will be reflected in the cash receipt or BSO. Therefore, the taxpayer develops a nomenclature reference book for online cash desks on his own. It is possible to bind it to the reference book of the item used in the accounting program.

With the introduction of online cash desks, a cash receipt will be more informative.

Mandatory details on the cash receipt and BSO

The law does not establish a single, unified form of a cash receipt for all sellers. Therefore, a cash receipt received in a hypermarket is very different from a cash receipt that you will be given at a gas station or when paying utility bills.

But these checks have something in common, of course. They all contain some mandatory details. Today, these mandatory details are not so much. But with the introduction of online cash registers, the check will be more informative.

Let's see what Article 4.7 provides. Law No. 54-FZ as mandatory details. From February 1, 2017, the cash receipt must include the following information:

* This information may not be indicated on the check or BSO if the seller is located in an area remote from communication networks. The list of such areas will be approved federal agency executive power.

In the article, we talked about checks and BSOs that will be issued by sellers and service providers themselves. If payment agents and subagents (intermediaries) accept payment, then additional details must be provided in the receipts: the amount of the agent's remuneration, as well as the phone numbers of the agent, the payment acceptance operator and the supplier. But you can not specify the VAT rate.

A cash receipt is a document that confirms the purchase of a product.

Having it, you can easily or exchange a purchase if defects are found on it.

Outwardly, this document is no different from a regular rectangular paper strip. That is why many buyers are skeptical about checks and throw them in the trash soon after making a purchase.

The purpose of the document and the rules for its use

Domestic law states that the buyer has the right to return or replace a low-quality product if he provides a witness who confirms the fact of purchase.

But not always a person can fulfill such a requirement of the law. And then a cash receipt "comes" to his aid, which is a "silent" witness to the purchase of goods.

Cashier's check is fiscal document which is printed on special paper by using . The seller issues this document to the buyer not when he wants it, but after each purchase, as required by law.

Particular attention should be paid to storage rules such checks. Since the text on such documents tends to fade, it is best to keep them separate from other documents. It is even better to make notarized copies of checks when the text is still clearly visible.

Features of use for individual entrepreneurs and LLC

If an entrepreneur uses the system, then he may well do without cash register. He is required to keep only a book of accounts.

But when it comes to purchasing goods legal entity, then here you can’t do without a cashier’s check. Moreover, not only cash is issued, but also.

An LLC can also do without a cash register if it applies the UTII taxation system. But when the buyer asks for information regarding the purchase, the management of the LLC must do this.

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Mandatory details and their decoding

A cash receipt is a document, so it is logical that it has its own required details, namely:

1. Name of the organization. The name of the company is indicated by the one indicated in the organization. If the goods are purchased from, then instead of the name of the organization, it is necessary to indicate the name of the individual entrepreneur.
2. TIN of the taxpayer. This code consists of 12 digits, which is assigned by the tax authority during registration.
3. Cash register number. This number is located on the body of the device.
4. The serial number of the cashier's check. Before the number, as a rule, such words or signs are written as “CHEK”, “MF”, “№” or “#”.
5. Date and time of purchase. The date of purchase is indicated in the format "DD.MM.YYYY".
6. Purchase cost. Specifies the amount spent on the purchase of goods.
7. Sign of the fiscal regime. Such a regime can be reflected in many ways, but the phrase "FISCAL CHECK" or the abbreviation "FP" is usually used.

On a cashier's check can be specified and additional information - change, the name of the cashier, as well as the name of the goods. Although these data are not mandatory, they greatly facilitate the work of an accountant in creating analytical accounting.

Design rules

A cash receipt is a fiscal document that confirms cash and non-cash payments. This document is printed only in automatic mode using a cash register.

Each check contains mandatory details, the decoding of which is given above. The placement of details depends entirely on the model of the device. The only requirement for the seller is a good visibility of the text on the check. It may also contain other information: additional details or data on current discounts and promotions.

Make sure that the names of the listed goods on the check do not differ from the names of the same commodity items in the warehouse. If such a difference in the name exists, then discrepancies will soon appear in the following accounts - warehouse, accounting and management.

None of technical requirements to cash registers, it is not mentioned that the size must be indicated on the check. But still, it is recommended to place the amount of VAT on the form of a cash receipt. It can be indicated the total amount for all purchased items. Thanks to this, the client will be able to see the amount that will be deducted for value added tax.

An example of printing a check on a cash register is presented in the following video:

Innovations this year

Most recently, the President approved the amendments to the law "On the use of cash registers."

Here is a list of the most major amendments:

1. The scheme of cooperation between tax authorities and trade organizations. Now data on checks will be transferred to the tax authorities online.
2. Customers will continue to be issued paper cashier's checks, but if desired, the customer may request to send an electronic sample check to his email address. In this case, the electronic version of the check will have the same legal force as the paper sample.
3. The changes will also affect cash registers. Will now apply fiscal accumulator, with the help of which data about each information will be transmitted to the operator of fiscal data. The same fiscal drive will allow you to send an electronic sample of the check to the buyer.
4. Simplify the checkout process. To register the device, you no longer need to go to the center Maintenance. The entire procedure will be carried out online.
5. The amendments will also affect legal entities and individuals who use the systems taxation of the simplified tax system and ENVD. Since July next year they will also have to compulsorily install cash registers.
6. The list of required details for a cash receipt will change. After the law comes into force, the following details will appear on the check:
   • information about which taxation system the seller uses;
   • serial number of the device;
   • web address of the fiscal data operator;
   • place, date and time of the purchase;
   • calculation type - income or expense;
   • name of commodity items;
   • the amount payable and the amount of VAT;
   • e-mail address and phone number (for an electronic check sample);
   • type of payment - electronic or cash.

But legal and individuals it is important not only the rules for issuing a cash receipt, but the norms for issuing a copy of it.

Procedure for issuing a copy of a cash receipt

A copy of the cash receipt is not the main document confirming the fact of acquisition.

It is only considered as an additional guarantee of the interests of the buyer.

Copy of cash receipt consists of the following details:

• document's name;
• name of the organization or full name of the entrepreneur;
• TIN number assigned by the tax authority;
• list of purchased goods;
• the number of goods for one heading;
• amount per unit of goods;
• the cost of all units of goods of one heading;
• position and full name of the person who issued a copy of the check.

The completed copy of the cash receipt must contain the seal of the organization or individual entrepreneur, as well as the personal signature of the employee who was involved in the execution of this document.

Penalties for violation of use

To the most common violations use of cashier's checks should include:

According to paragraph 2 of Art. 14.5 Administrative Code for malformed cash receipt there is a fine for the amount:

• 1500-2000 rub. for citizens;
• 3-4 thousand rubles for officials;
• 30-40 thousand rubles. for legal entities.

And if the buyer does did not issue a check , then the amount of the penalty will be as follows:

• 1500-3000 rub. for citizens;
• 3-10 thousand rubles for officials;
• 30-100 thousand rubles for legal entities.

It is worth noting that in the future the Ministry of Finance plans to increase the amount of fines for non-issuance or issuance of an incorrectly issued cash receipt.

An act on an erroneously punched cashier's check. Purpose and rules of registration

If the cashier punched the cash register by mistake, he needs to fill out act KM-3. Its uniform was unified by the government at the end of 1998.

When filling out the act, it is indicated the following information:

• Name of the organization;
• cash register model, as well as its registration number and manufacturer's number;
• Full name of the cashier who fills out the act;
• the number of the erroneously punched check and the amount on it;
• the total amount of checks to be returned.

All checks for which a refund is issued must be attached to the completed act without fail. Each of them must be stamped "REDACTED" and the signature of the head.

This act is issued only in one copy. It must be signed by members of the commission, and then approved by the head of the company. Together with the returned checks, the KM-3 act is sent to the accounting department. There it should be stored for 5 years.

Filling out the KM-3 act is carried out at the end of the same business day when the check was broken by mistake.

In case of incorrect filling of the act, an administrative fine may be issued. A fine may be applied if 2 months have not passed since the execution of the act.

The procedure in case of an erroneous execution of a cash receipt is presented in the following video lesson: