What should be in the new cash receipt. Differences between a fiscal check and a non-fiscal one. What is the penalty for errors on a check?

A sales receipt is non-state document, which is generated by the seller for the cash register receipt. In current legislation Russian Federation exceptions are provided when a non-fiscal document is issued instead of a fiscal check.

A documentary act confirming mutual settlement for the sale of goods/services is drawn up personally by the individual entrepreneur or his authorized representative, handwritten or printed.

The main purpose of a sales receipt is to decoding of products/services sold, which are provided for a certain amount of cash financial resources.

Regulatory legal acts in force on the territory of the Russian Federation do not regulate standard form sales receipt. In this regard, the document must display the details provided for primary documents.

The sales receipt must contain following information:

Also, the Tax Code of the Russian Federation has articles according to which mandatory use of PM is being formed.

It turns out that the two regulatory documents listed above establish a list of types of activities according to which the use of PM is permitted instead of cash register equipment.

For LLC

The economic activity of an LLC that sells products or services for cash, is obliged to draw up and issue a sales receipt to the consumer. The formation of a “product book” is similar to a sales receipt for individual entrepreneurship.

The only difference is that it must be accompanied by an invoice, which describes in detail all products sold and their quantity.

What can be issued instead of a cashier's check? Details are in the video.

Cashier's check. Everyone held this piece of paper in their hands. Kilometers of cash register tape, cut into millions of receipts, pass through the hands of customers every day. What information does the check tell us? What should be printed on it? mandatory, and what is the fantasy of the store owners? In our country, the area of ​​work of control cash register equipment obeys several regulatory documents. The State Register answers the question of which cash registers can be used in which case cash register equipment. This document is constantly updated and supplemented. This is carefully monitored by the Ministry of Industry and Trade of the Russian Federation. According to this provision, the areas of application of cash register equipment are divided into areas of application: trade, services, trade in petroleum products and gas fuel, hotels and restaurants.

What should be on a cash receipt?

Information required to be posted on cash receipt is defined in the Regulations on the use of cash registers when making cash settlements with the population, approved by Decree of the Government of the Russian Federation dated July 30, 1993 No. 745, as amended by Decree of the Government of the Russian Federation dated August 7, 1998 No. 904. These are:

• name of the organization or entrepreneur (individual entrepreneur, surname, initials);
• serial number of the cash register;
• serial number of the check;
• date and time of purchase (service provision);
• cost of purchase (service);
• a sign of a fiscal regime.

In addition to these details, additional mandatory details have been defined for various areas of CCP application. They are listed in the GMEC decision (minutes No. 14 of November 10, 1994, letter No. AO-7-272 dated November 28, 1994, as amended on December 19, 2002) and in the GMEC decision dated December 27, 95 (minutes No. 9/25-95, letter dated January 30, 1996 No. 26-1-06 as amended on June 24, 2003).

Additional mandatory details of a cash receipt in the trade sector are:

• the amount received from the buyer and the change amount;
• section (department) identifier – except for portable cash registers;
• name or code of the product, code (identifier) ​​of the cashier - except for autonomous cash registers;
• type of payment(cash, non-cash (payment card), indirect non-cash (for example, coupons), mixed) - only for fiscal registrars.

In the service sector:

• the amount deposited by the client and the change amount - only for active cash registers and financial markets;
• name or service code – for all cash registers;
• code (identifier) ​​of the operator (cashier) - except for autonomous cash registers;
• Section (department) identifier, payment type, account number - only for FR.

• brand of petroleum product, quantity;
• operator identifier (number),
• number of the dispensing valve or fuel dispenser,
• type of payment,
• card number for non-cash payment,
• the amount paid by the buyer and the change amount for cash payment,
• field for marking the number and amount of the correction check.

In hotels and restaurants:

• account number, waiter (receptionist) code, type of service or department, name (code) of the dish (service) - for all cash registers;
• amount deposited by the client, change amount, type of payment - only for FR.

What should you consider when selecting information when printing on a receipt?

All other details are optional. What should you consider when selecting information when printing on a receipt? Probably, first of all, the needs of the buyer. And he often needs to provide a cash receipt to confirm the fact of purchasing a product or service to the tax authorities or his employer. In this case, as a rule, it is required detailed transcript purchased product or service – name and quantity. The same information helps the buyer make sure that the payments made to him at the checkout are correct. When loyalty systems are used in a store, information about the discounts or bonuses provided is almost always printed on the receipt. Many stores print additional advertising information on the cash register receipt - announcements of discounts and sales, information about vacancies, and other appeals to customers.

The technical capabilities of modern cash registers limit the imagination of their owners only by the width of the cash register tape. Today there are three standard sizes tapes – 44 mm, 57 mm and 80 mm. When choosing a cash register, pay attention to this parameter. As a rule, the cost of consumables and the device itself also depends on it. For a small store, the cost of a cash register tape (from 10 to 40 rubles per roll, depending on the width) is unlikely to be noticeable, but for large chain enterprises this is a significant expense item. Knowing the average length of each cash receipt and the number of receipts, it is easy to calculate the increase or decrease in expenses from changes in the volume of information displayed.

We have collected all the useful information about online cash registers since 2017 in one publication.

In July 2016, Federal Law 290 on online cash registers was adopted. This law is intended to amend the provisions of 54-FZ “On the Application of CCP”. According to the new rules, all cash registers must transmit electronic copies of receipts online to the tax office from July 1, 2017.

Innovations affect even those retailers who have not previously worked with cash registers - UTII and PSN employees. Online cash registers for entrepreneurs on UTII and PSN will become mandatory from July 1, 2018.

Changes to 54-FZ are the most global reform in retail over the past 10 years.

Since this article was written, several important changes law, new clarifications have been issued from the Federal Tax Service.

Read the publication with up-to-date information:

More information about what is happening now:

What is an online cash register

An online cash register is a cash register that meets new requirements:

• prints the QR code and link on the receipt,
• sends electronic copies of checks to OFD and customers,
• has a fiscal drive built into the case,
• interacts freely with accredited OFDs.

All requirements for online cash registers are described in the new law and are mandatory for all cash registers from 2017.

An online cash register is not necessarily a completely new cash register. Many manufacturers are refining previously released cash registers.

For example, all cash desks and fiscal registrars of Wiki can be upgraded to an online cash register. The price of the modification kit is 7,500 rubles. The total takes into account the cost of the fiscal drive (6,000 rubles), nameplate and documentation with the new cash register number (1,500 rubles). Software updates on all Wiki cash desks occur automatically.

New cash registers (modified and completely new) are included in a special register of cash register models and approved by the Federal Tax Service.

How does the online cash register work and what should now be on the receipt?

The sales process at the online checkout now looks like this:

The online cash register receipt contains:

If the buyer asked to send an electronic copy of the check, then in the paper one you need to indicate email client or his subscriber number.

The sales address varies depending on the type of trade. If the cash register is installed indoors, you must indicate the store address. If trade is carried out from a car, then the number and name of the car model are indicated. If the goods are sold by an online store, then the website address must be indicated on the receipt.

The cashier's last name does not need to be indicated on receipts from online stores.

New terms

Fiscal Data Operator (FDO)- an organization responsible for receiving and transmitting fiscal data to the tax office. The Operator also stores this information for 5 years and ensures that copies of electronic receipts are sent to clients. The list of accredited OFDs is presented on the Federal Tax Service website.

Register of online cash registers- this is a list of cash register equipment that is ready to work according to the new rules and officially approved by the Federal Tax Service of Russia. As of December 2016, the register of cash register equipment contains 43 cash register models. The list is updated and anyone can view it on the tax website. Each specific cash register is also included in the register of cash register copies.

Fiscal storage encrypts and transmits fiscal data to the OFD. FN came to replace EKLZ.

Fiscal data— this is information about financial transactions carried out at the checkout. The technical requirements for the fiscal drive are described in the law; currently one model of the fiscal drive is available for purchase on the market. Each copy of the FN is also included in a special register.

Validity period of the fiscal accumulator It is different for all entrepreneurs and depends on the applicable taxation system:

• OSNO - 13 months
• USN, PSN, UTII - 36 months

The beginning of the service life of a fiscal drive is the date of its activation. The owner of the cash register is obliged to store the FN after replacement for 5 years. An entrepreneur can change the FN independently. But in order to avoid problems with registering or replacing a fiscal drive, we still recommend contacting service centers.

Buy a fiscal drive you can in your service center. The cost of FN is from 6,000 rubles.

Agreement with OFD— a mandatory document according to the requirements of the new law. Without it, you won’t even be able to register an online cash register. However, the owner of the cash register can change the operator at any time. The cost of OFD services is from 3,000 rubles per year.

Who should switch to online cash registers

The transition to online cash registers takes place in several stages and affects:

• entrepreneurs who already use CCP,
• traders of excise goods,
• owners of online stores,
• entrepreneurs providing services to the population and not using cash registers, including individual entrepreneurs on UTII, simplified tax system and PSN,
• owners of vending and vending machines, as well as payment terminals.

Entrepreneurs who use strict reporting forms (SSR) also fall under the innovations.

The form of strict reporting forms is changing. From July 1, 2018, all BSOs must be printed using a special automated system. This system is a type of online cash register and it also transmits data online. .

Time frame for transition to online cash registers: 2017-2018.

Very often entrepreneurs ask the question: “If a company operates on two systems taxation simplified tax system and UTII, when to switch to new rules?

From July 1, 2017, taxpayers using the simplified tax system must use the online cash register. Parallel tax regimes do not play any role. In addition, a separate check is issued for each mode.

Who is exempt from online cash registers?

The following people are exempt from working with cash registers, as before: representatives of small businesses providing shoe repair services, sellers in unequipped markets, sellers of products from tanks and carts, newsstands, people renting out their own homes, organizations with non-cash payments, credit organizations and companies involved in the securities market, conductors and catering establishments in educational institutions.

Religious associations, sellers of handicrafts and postage stamps can also continue to operate without cash registers.

Entrepreneurs in hard-to-reach and remote areas can work without a cash register. True, the list of such areas is determined by local leaders.

How to switch to an online checkout

The transition to online cash registers since 2017 is a factor that directly affects further work business, it should be approached responsibly.

The main thing is not to delay. If you're planning on making the transition, let's just say... late spring, that is, there is every chance of being late with the transition to an online cash register by July 2017.

To ensure that replacing a cash register with an online cash register does not cause any trouble, we recommend that you address this issue now.

The experience of implementing the EGAIS system for alcohol dealers has shown that entrepreneurs put off upgrading equipment until the last minute. This gives rise to many difficulties: manufacturers of online cash registers do not have time to properly prepare equipment, logistics services are under enormous pressure and miss deadlines, and stores across the country are idle without the possibility of legal trade. Or they trade with the risk of getting a fine.

To ensure that replacing a cash register with an online cash register does not cause any trouble, we recommend that you address this issue now.


Select an online cash register to switch to 54-FZ
Solutions for any business

Procedure for switching to online cash registers

So, to switch to an online checkout smoothly, plan thoroughly and act step by step:

1. Find out if existing equipment can be modified

Contact your cash register manufacturer. If the equipment can be updated, find out the price of the upgrade kit for the online cash register and, most importantly, whether the fiscal drive is included in this price.

To this amount, add the work of the central technical center (or ASC) to finalize the cash register. Although registering a cash register and storage device on the Federal Tax Service website is not technically difficult, even specialists who register for the first time sometimes make mistakes. If the ASC specialist makes a mistake, then the FN (6,500 rubles) will be replaced for you at the expense of the ASC. If you make a mistake, then you will have to pay for a replacement drive.

If your cash register can be improved, don’t rush to rejoice. It is often better to buy a new online cash register than to remodel old cash register equipment (the cost of reworking some cash registers is comparable to the cost of a new cash register).

To avoid wasting your money, do some market research. Find out how much it costs to refine a cash register on average in the market (from different manufacturers), how much does a new online cash register cost? Compare the functionality of the old modified cash register and new online cash register. If every step and tiny modification costs an additional 100 rubles, this is a reason to think and look for alternatives.

2. Check whether the equipment you are considering is in the Federal Tax Service register:

• Checking online cash registers - a service of the Federal Tax Service for checking copies of cash registers.
• Checking fiscal drives is a similar service for checking fiscal drives (so that they don’t sell you a broken or already used drive).

3. Make a schedule for replacing ECLs

In order not to overpay for ECLZ work, check when its service life ends. Upon completion of the ECLZ operation, it is better for you to immediately install a fiscal drive and switch to online cash registers.

4. Bring the Internet to the store

The Internet for an online cash register must be stable. Find out if the Internet providers in your region have special tariffs (you can also consult your ASC). Find out what is right for you: wired Internet or Wi-Fi modem.

5. Check for updates to the cash register program

If you work with cash register software, for example, with a commodity accounting system, be sure to find out whether it will be modified to work according to the new rules, whether it is compatible with an online cash register, how much the modification will cost and when it will be carried out. Wiki cash registers work with all commodity accounting systems for free - this is our basic functionality.

After all preparatory work decide when to switch to an online checkout.

6. Remove the old cash register from the Federal Tax Service register

Contact your central service center and get a report from the ECLZ. Write an application for deregistration and go to the tax office. You should still have the card of the owner of the cash register in your hands with a mark of deregistration.

7. Select the OFD and enter into an agreement with it

This prerequisite to register online cash register. Explore possible options, conditions and service provided. The OFD agreement is an offer in electronic form, which you accept when registering on the site. That is, you do not need to fill out paperwork or go to the branch.

After concluding the contract, feel free to proceed to the final part - registering an online cash register.

8. Register an online cash register

The new law allows two options for registering an online cash register: classic and electronic.

The classic method is no different from the old one. You collect documents, take a new cash register with a fiscal drive, go to the tax office, fill out an application and wait. After some time you are given a registration number.

The electronic method of registering an online cash register saves time. To set up an online cash register, you will need an electronic digital signature. Get it in advance at any certification center.

How to register an online cash register:

1. Register in your personal account on the nalog.ru website.
2. Fill out the application on the Federal Tax Service website.
3. Enter the registration number of the online cash register and fiscal drive.
4. Fill in the OFD details.

If you did everything correctly, the Federal Tax Service will issue you a cash register registration number. .

New fines

The Federal Tax Service will fine for violations of the new rules. Collections will begin on February 1, 2017. Amount of penalties: from 3,000 rubles, up to a trade ban.

The procedure for registering an administrative violation has become simpler. In some cases, for the first violation, a verbal warning is possible, but for a repeated violation, trade is suspended for up to 3 months, and this is actually death for the store.

To avoid problems, comply with all requirements of the new legislation.

How to choose an online cash register

First of all, make your own list of cash register requirements. The answers to the following will help you determine your requirements. simple questions about your point of sale.

Are you going to use the cash register as a means of business automation? If yes, then you will need a cash register that can work with common commodity accounting systems (1C and derivatives). If you are not going to, choose a cash register that at least knows how to upload sales data into Excel tables.

Do you sell or intend to sell alcohol? If the answer is yes, then the cash register must be adapted for Unified State Automated Information System, that is, support work with UTM and have functions, for example, writing off balances.

Do you have a friend or a full-time IT specialist? Now a cash register is an IT system, which includes not only a cash register, but also an Internet connection, communication with the OFD and a cryptographic tool. If you do not have an employee on staff who can quickly diagnose the entire system in the event of a breakdown, then it makes sense to enter into an agreement with a service center.

Once you have decided on the basic characteristics, you can make a decision.

Example: select a cash register for a convenience store

Let's say you have a small store near your home: the assortment includes beer and other mild alcohol. Trade is going well, but you want to increase sales without freezing large amounts of goods. You have 1 cashier on your staff, and you personally replace him.

It turns out that you need a cash register that supports EGAIS, work with commodity accounting systems, and you will need technical support.

The Wiki Mini F cash register is suitable for you - it fully complies with the requirements of 54-FZ, has all the functions necessary to work with Unified State Automated Information System and is compatible with all commodity accounting systems. Technical support You will be provided with a regional certified partner from whom you will buy the cash register.

Example: choose a cash register for a hairdresser

Or in other words: you have several hairdressing salons around the city. Naturally, you do not sell any alcohol and do not intend to. You collect information about clients into a common CRM system. There is a computer specialist on staff who sets up this system and helps solve other technical problems.

In this case, a budget kit is enough for you: KKT Wiki Print 57 F and system unit Wiki Micro. All necessary instructions your technical specialist will find in the support section “Dreamkas” and the OFD that you choose.

If you do not have an ordinary hairdressing salon, but a premium salon, then the Wiki Classic and Wiki Print 80 Plus F set is more suitable for you - it does not differ much in function from budget cash registers, but its design is designed specifically for boutiques, salons and expensive cafes.

Choose your online cashier

Wiki cash desks fully meet the requirements of 54-FZ and EGAIS.

Today, most firms, organizations and enterprises have switched to new-style cash register equipment. The introduction of cash registers with the function of online sending of fiscal data has made significant changes in the work of entrepreneurs: part of the reporting has been cancelled, new requirements have been established for conducting transactions through cash registers, penalties have been outlined for non-use or incorrect use of equipment. The changes also affected the check details.

In the case of fiscal memory, sales data was recorded on the device and then transferred by the entrepreneur to the tax service. Today, information is sent to the regulatory authority online. Firstly, this allows the tax inspectorate to reduce the number of inspections of enterprises, and secondly, the chances of businessmen providing falsified information are reduced to a minimum. To correctly transmit information to the online cash register, an intermediary is needed, which is the OFD. It is the operator who transfers all data to the endpoint. Since it is part of the data transfer scheme, information about the OFD is included in the list of required details of the cash receipt. In addition to this requirement, the details have undergone changes in other points, we will talk about this later.

Requirements for a cash register receipt

Today there is no strict format in which checks should be generated, however, there is a list of details that in any case should be indicated on the check:
1. Sign of the calculation made (return, expense, receipt);
2. Information about the exact date, time and place of the operation;
3. The tax system that the business owner has chosen for the enterprise;
4. No. of the fiscal data storage device from the manufacturer;
5. List/nomenclature of services provided or goods purchased;
6. Final settlement indicating the amount;
7. Amount of value added tax;
8. How the buyer paid: cash, bank transfer;
9. Data operator website;
10. Cash document number;
11. Cash register shift number;
12. Buyer's phone number or e-mail if a virtual check was sent.

Having recorded an error in a check, representatives of the tax service may regard it as a failure to use cash register equipment of the established type. In order to correct the situation and prove his innocence, the entrepreneur will have to make every effort. The likelihood of a fine being imposed on the organization in this case is quite high. A businessman can find comprehensive information about legal requirements in the text of 54-FZ itself, in particular in Article 4.7 of the law.

It is worth noting that consumers also have the opportunity to control the correctness of registration of cash documents.

Name of goods in the receipt

Mandatory details of an online cash register receipt also include a list/nomenclature of services provided or goods purchased. However this requirement does not apply to all owners of online cash registers. For entrepreneurs who have chosen the “simplified tax”, imputed tax and patent, there is a benefit in the form of deferment of indicating the product range on the receipt until February 1, 2021. If the government does not introduce new amendments to the legislation before the expiration of the benefit, these entrepreneurs will have to add information about the name of the product to cash receipts.

An exception in this case will be enterprises selling excisable goods. This segment of goods belongs to the category of those over which the state maintains special control.

What is ZN in a cash register receipt?

The abbreviation ZN in a cash receipt indicates the serial number of the cash register itself. The serial number is assigned to the device immediately at the time of release by the manufacturer. The number is unique and cannot be repeated on multiple devices.

The serial number will be required by the businessman at the time of signing the contract with the OFD. An entrepreneur can find the necessary information on the body of the online cash register itself. If there is no ZN at the checkout, it means cash register needs to be replaced. The fact is that in this case, the online cash register will be recognized as non-compliant with the requirements of the law; accordingly, the tax office may well issue a fine to the entrepreneur.

What is pH on a check?

The abbreviation stands for “online cash register registration number.” It is assigned at the time of device registration. The number is one of the required details for online cash register receipts in accordance with Order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20/229@. It is reflected not only in receipts, but also in cash reporting.

QR code

In addition to other details, cash register receipts now contain a type of data called a QR code. This type Entrepreneurs are not required to provide details, but the law states that cash register equipment must have the function of indicating a QR code, regardless of whether this detail is printed on cash register receipts.

A QR code may be of interest to a buyer in two cases: when purchasing alcohol and when there is a need to check the entrepreneur’s integrity.

In the first case, the QR code will allow the consumer to check whether the alcoholic beverages purchased in the store are licensed.

In the second, the buyer can check whether information about the sale has been sent to the tax office.

A QR code is a method of encrypting data. According to the law, it must contain the following information:
1. Date, time of purchase;
2. Serial number of the generated document;
3. Sum;
4. Number of the fiscal data storage device from the manufacturer.

Optional details

There are cash receipt details that are not mandatory, for example:
1. The buyer's email or telephone number must be included in the receipt only if the virtual version is sent;
2. The serial number of the cash register, although it is often entered by default;
3. Advertising texts or appeal to the buyer;
4. QR code, although there is an opinion that the situation may soon change.

Changes in checks

Old style check
1. Organization
2. Serial number of KKT
3. Document No.
4. Sum
5. Fiscal regime

Online cash register receipt (from July 1, 2018 to 54 Federal Laws)
1. Organization
2. Serial number of KKT
3. Document No.
4. Information about the date and time of purchase
5. Amount, including VAT
6. Fiscal sign
7. The specific location where the calculation was made. For example, in the case of traveling trade, the car number is indicated.
8. Cash register shift number
9. List of services provided or goods purchased
10. Unit cost
11. Total cost
12. Selected tax system
13. Payment method: cash/bank transfer
14. Sign of the calculation made (return, expense, receipt)
15. Message sign
16. No. of the fiscal data storage device from the manufacturer
17. Cashier details
18. Contact details of the seller, if an electronic receipt was sent to the buyer
19. Buyer data in case of sending an electronic check
20. OFD website
21. No. assigned to the cash register itself at the time of registration with the tax office

Sample of an online cash register receipt

1. Name:
2. Document;
3. Document attribute;
4. Product;
5. Quantity;
6. Cost per unit;
7. Full price;
8. Tax rate;
9. Tax amount;
10. Total amount;
11. Payment method "cash";
12. Payment method "non-cash";
13. Tax system;
14. VAT amount;
15. Cashier details;
16. Change;
17. Organization;
18. Address of the product of sale;
19. Website for checking the correctness of a check;
20. Check number;
21. Date, time of formation;
22. No. assigned to the cash desk itself at the time of registration with the tax office;
23. Data sign;
24. QR code.

Electronic check

An electronic check is absolutely identical to the paper version of the document. The virtual receipt of the online cash register contains the same details as the paper one. Moreover, it has the same legal force. Its main difference is the fact that the electronic check does not have to be transferred to the buyer without fail. It must be sent to the buyer's email or phone number
if the buyer has expressed a desire to receive it.

If the seller ignored the buyer’s request to send a check, and the buyer, in turn, sent a complaint to the Federal Tax Service, the entrepreneur will be fined.

A paper version of the receipt must be given to the buyer in any case.

New requirements for BSO

How can I check a buyer's receipt?

The buyer can check the authenticity and correctness of the cash receipt in several ways:
1. Visually assess the availability of the required details in accordance with 54-FZ
2. Conduct a check using a special OFD program installed on the buyer’s gadget;
3. Check the check using the Federal Tax Service program.

The buyer can carry out the actual verification using a QR code or payment information from a receipt.

What is a correction check under 54-FZ

According to 54-FZ, a correction check is a document for making adjustments. It is necessary when the amount is detected at the cash register cash, not taken into account in the program. The situation may arise if the calculation was made at the time of a power outage, network failure, etc. A note with a detailed justification should be kept with the document.

What is a refund check

1. A refund check is a document that the cashier generates in two cases:
2. The buyer has decided to return the goods;
3. If the cashier punched the check incorrectly and discovered the error in the presence of the buyer.

There is no need to create a correction check, since nothing actually needs to be corrected.

Fines

If an entrepreneur issues checks with incorrect details to customers, the tax office may make a claim to the entrepreneur in accordance with clause 4 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation, however, today there is no article in the Code of Administrative Offenses regulating fines for incorrect details on a check. Accordingly, you can file a complaint with the Federal Tax Service. Another question is whether an entrepreneur needs “friction” with the tax office, especially since there are deficiencies in the execution of cash receipts.

up to 2000 rubles

will amount to a fine for individual entrepreneurs if checks are not issued to customers

up to 10,000 rubles

will amount to a fine for the LLC if checks are not issued to customers

Entrepreneurs have every chance to avoid penalties from the tax inspectorate. To do this, it is necessary to comply with all legal requirements when carrying out the activities of the enterprise. If the question concerns cash receipts and related details, here the issue is also resolved quite simply. Almost all standard cash register equipment and software for it comply with legal requirements by default.

The only exceptions will be devices that are not included in the register of cash registers. An entrepreneur should not purchase such devices, even if their price is several times lower than that of the original product. The desire to save money on the purchase of cash register equipment can result in both a fine and the deprivation of an entrepreneur’s license if particularly serious violations are detected.

Question and answer

Which check should I punch if the buyer makes an advance payment?

It is necessary to form cash document indicating the full amount of the advance, with the calculation indicator “advance”.

When can you omit VAT on a receipt?

The tax rate may not be indicated on the check if the entrepreneur is exempt from it.

One of the technological innovations in the interaction between seller and buyer after the introduction of online cash registers in Russian retail is an electronic cash receipt. Why is it needed and what is it? Who is obliged to issue it and in what cases, how to transfer an electronic receipt from an online cash register to the buyer?

Why do regular and online stores need an electronic receipt for an online cash register: Law 54-FZ

In accordance with paragraph 2 of Article 1.2 of Law No. 54-FZ (LINK), the seller is obliged, at the buyer’s request, to send him an electronic copy of the cash receipt confirming payment for the purchase to the provided e-mail or telephone number. And that's not counting the unconditional obligation to issue a paper check - which is handed over even if the buyer does not ask for it.

The same obligations for issuing an electronic check are established by law in relation to payment agents - organizations to which the seller delegates the authority to issue goods to buyers (and accept payment for them). An example of a payment agent, probably the largest in the country, is Russian Post. She is responsible for issuing cash receipts, including electronic ones.

Technically, the sending of the check is carried out by the Fiscal Data Operator - an organization with which the user of the online cash register in most cases must necessarily enter into an agreement, since this is required by Law No. 54-FZ. There are, however, exceptions to this rule - we will look at them later in the article. The cash register computer and the cash register itself (or only it - if an autonomous cash register is used), one way or another, must be correctly configured to transmit data via the Internet to the OFD - otherwise checks will not be sent.

If the check is sent to the phone, then the seller must have an OFD on his account required quantity prepaid SMS messages for sending a check. Checks are usually sent free of charge in accordance with the usual tariffs of modern OFDs to e-mail addresses provided by users.

From a legal point of view, an electronic cash receipt is equivalent to a paper one. In terms of content - in terms of details, they are also almost the same. At the same time, the electronic check has obvious advantages for the buyer:

• it cannot be lost (the main check file is stored on the Federal Tax Service server);
• it will not wear off or fade over time;
• it can be downloaded to the smartphone screen at any time and presented to the seller for certain purposes (for example, when returning a product under warranty).

If the store does not send an electronic receipt to the buyer, who has provided contact information specifically for this purpose in advance, then the inspection authorities may, on the basis of clause 6 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation (LINK) to warn or fine a commercial enterprise:

• for 2 thousand rubles (issued to an official of the organization or to an individual entrepreneur as a store owner);
• for 10 thousand rubles (issued to the store as an organization).

The most important nuance that you need to know: the seller will not be able to send an electronic check to the buyer if the contacts are provided by him after settlements (after the check has been punched at the online cash register). This will contradict the provisions of Law No. 54-FZ, according to which the check must be sent to contacts provided strictly before settlements - moreover, they are assumed to be provided voluntarily, without a reminder from the seller.

Please note that these rules for using electronic receipts are established for regular, offline stores. In the case of online stores, the situation is fundamentally different.

When selling goods through an online store, sales channels are used that fall under the criterion specified in paragraph 5 of Article 1.2 of Law No. 54-FZ. Namely, these sales channels “eliminate the possibility” of personal interaction between the seller and the buyer.

The law requires online stores to send electronic receipts to customers (while paper receipts, for obvious reasons, are not issued and are not transmitted subsequently). For these purposes, a mandatory request for contact information is required. The buyer, in turn, is not obliged to know about this - but must be notified that the relevant contact information must be provided, moreover, before making payments with the online store.

In practice, the necessary contact information is requested through the order form (or at the stage of registering a user account in the online store - if required). Therefore, there should be no problems with receiving them. Contacts can be anything - represented by e-mail, telephone. And they do not have to be correct and real - the online store is not required to certify their authenticity (however, it is better to have real contacts of the buyer at your disposal for reasons of subsequent communications with him during the processing, assembly and delivery of the order).

The online store sends the buyer only an electronic receipt even if the advance payment for the product is returned (or offset against future purchases).

We noted above that offline stores can delegate their authority to accept payment for goods and issue them to their payment agents - such as Russian Post. Essentially similar legal relations apply in online trading. The final executor when making payments for goods online can be a payment agent - as a rule, this is an aggregator of payment systems (for example, the Robocheki service from Robokassa -), which provides the technical possibility of using them as tools for paying for orders. And in this case, it is the online payment agent who will be responsible for providing customers with checks in electronic form.

In the most general case, payment for goods in an online store is carried out using bank card(or a specialized payment system) online. The person enters the card data, prepays for the goods, and then receives it at the point of delivery. In this scenario, the moment of making settlements is completely obvious - they are recognized as carried out immediately after the transaction is approved by the bank.

After this event, the payment transaction is fiscalized at the online cash register, and then an electronic cash receipt is sent to the buyer. As a rule, an automatic online cash register is used, specially designed for an online store (the use of rented online cash registers for these purposes is becoming increasingly popular - for example, through services such as ATOL-Online (LINK).

But a scenario is possible in which payment for goods ordered in an online store is carried out according to a different scheme - using a bank receipt. A person downloads it from an online store website, takes it to the bank, and then pays for it. The online store, having detected the receipt of funds in the current account, fulfills its obligations as a seller - sends the goods or invites the buyer to receive it at the warehouse (point of delivery).

For a long time, Russian legislation lacked sufficiently detailed rules regulating how an online cash register (and an electronic check in particular) should be used in the considered “with a receipt” scenario. The application of existing legal norms in such cases was difficult, since the procedure for using an online cash register in typical situations is characterized by a rather strict link precisely to the moment of making payments. Which, obviously, was difficult to determine in the “with a receipt” scheme.

Regulatory agencies have issued rather conflicting guidance on this matter. In particular, they provided recommendations for concluding separate agreements between sellers and financial institutions that accept receipts for payment on informing the owner of the current account about the incoming transaction corresponding to payment for goods by the buyer of the online store. It is clear that such recommendations were extremely difficult to implement in practice.

But the modern version of Law No. 54-FZ already has the necessary regulatory provisions for “with a receipt” scenarios. They are enshrined in a separate paragraph 5.3 of Article 1.2 of the law (although there are some questions about them - a little later we will get acquainted with the still relevant “blind spots” in the legislation regarding the calculations under consideration).

Clause 5.3 talks about non-cash payments, which, on the one hand, are characterized by the absence of direct interaction between the seller and the buyer, on the other, “do not fall within the scope” of clause 5, which was discussed above (it regulates the payment procedure when paying for goods on the Internet -store). Of course, paragraph 5.3 does not directly say that we are talking specifically about the “receipts” scheme, but it obviously fits the designated criterion - along with other potentially feasible schemes that cannot be attributed to the payment mechanisms that are typical for the Internet - stores that accept payment by card. It turns out that any payment method in which it is difficult to determine the moment of payment fulfills this criterion - and this is good from the point of view of law enforcement practice.

Clause 5.3 of Article 1.2 of Law No. 54-FZ states that the seller in payments “by receipt” (or other payments that do not fall under clause 5) is obliged to give the buyer a cash receipt:

1. Electronically - using an e-mail or phone number, if they were provided by the buyer.

The check must be submitted on time, no later than the next business day following the day of settlement (but not later than the moment of transfer of the goods - which, thus, can be transferred on the day of settlement).

The legislator does not directly disclose what is meant by the day of settlement. But it is legitimate to say that this is the day the funds from the buyer are credited, which he transfers according to the receipt, to the seller’s bank account. Or - the day the payment is made, but in this case the seller must somehow find out that the payment has been made. In principle, the buyer could inform the seller that the payment has been made - but this presupposes the appearance of an additional obligation on him, which it is advisable to spell out in a separate agreement with the seller (offer). This complicates the trading process and does not in the best possible way affects customer loyalty.

In addition, the law does not say anything about the moment the buyer provides contacts to receive an electronic check. Unlike the scenario with offline payment (and payment on the website by card) - when the provision of such contacts is mandatory before settlements, in the scenario under consideration, the telephone number and e-mail for receiving a receipt can be transferred by the buyer to the store at any time. It turns out that the store has the right to request the buyer’s contacts to send an electronic receipt after payment has been made (crediting funds to the online store’s bank account).

1. IN in paper form- when issuing goods.

This option is recommended to be implemented if the seller was unable to send an electronic cash receipt within the framework of the scheme under the first point. That is, if the buyer did not provide contact information either before or after settlements.

1. In paper form - for any other reason for interaction between the buyer and the seller.

This option is essentially used as the third priority. If it was not possible to send an electronic check, and the client came not for the goods, but for something else, a paper check is issued.

It should be borne in mind that clause 5.4 of Article 1.2 of Law No. 54-FZ sets out the rule according to which a cash receipt must be generated no later than the business day following the day of payment (and no later than the moment the goods are issued to the buyer). This means that even if a person was unable to send an electronic check, and he did not come for the goods within the specified time frame (or did not contact the seller on any other issue), then the seller still needs to print the check within the specified time frame and keep it in his possession. until the buyer arrives.

Thus, a paper check, instead of an electronic one, in the “by receipt” scheme is printed:

• if there is still quite a lot of time before the expiration of the period specified in clause 5.4 - at the time of transfer of the goods to the buyer (the buyer contacts the seller on any other issue);
• if the period expires and it is obvious that the buyer will not appear within this period - immediately as soon as this is obvious (or at the end of the working day when the shift closes).

Please note that if goods are released by an online store subject to payment upon receipt - at the point of issue or in interaction with the courier, then the online cash register is used exactly as if it were used by an offline store. That is:

• a paper check is required;
• electronic - only if the buyer himself informs the order pick-up point employee or courier in advance of his contact information for receiving such a check.

In some cases, the legislator requires a business entity to send a check to a client strictly electronically. For example, in accordance with paragraph 11 of Article 2 of Law No. 54-FZ insurance company who ordered services from an insurance agent, sends an electronic check to the policyholder - an individual who purchased the policy from this agent, upon receipt of funds from the insurance agent. In this case, a paper check is not issued to the buyer.

The legislator provides for scenarios in which a seller using an online cash register does not issue electronic checks in principle (or has the right not to issue them) - let’s take a closer look at them.

In what cases can it not be sent to the buyer?

In the provisions of paragraph 7 of Article 2 of Law No. 54-FZ, the legislator identifies special types of objects, namely:

• settlements in “areas remote from communication networks” (lists of such settlements are established in accordance with individual criteria defined at the level of federal regulations, as well as in accordance with lists approved at the level of regional regulations);
• military installations;
• objects related to the activities of law enforcement agencies.

Trade enterprises operating on the territory of these facilities can use online cash registers in a special mode - one that does not involve data transfer to the Internet. Accordingly, without concluding agreements with the OFD and, as a consequence, in the absence of the ability to send electronic receipts to customers. At the same time, this is a right, not an obligation of the seller.

Note that in the case under consideration, a full-fledged online cash register is used - with a fiscal drive that meets strict technical requirements. Interaction between the owner of the online cash register and the Federal Tax Service on various issues in this case, it is predominantly “offline” - the procedures for registering a cash register and deregistering it are carried out as part of the taxpayer’s personal visits to the department (in some cases, he even brings a fiscal drive there to read the data).

In addition, there is paragraph 3 of Article 2 of Law No. 54-FZ, which identifies another type of territory - “remote and inaccessible areas.” Their lists are also established at the regional level. At the same time, the following cannot be classified as such areas:

• any cities;
• district centers, which are the only populated area in their municipality.

The specificity of hard-to-reach areas is that retail enterprises operating there have the right not to use online cash registers in principle; they are exempt from their use. True, instead of online cash register receipts, they must issue alternative documents to customers - the contents of the details listed in paragraphs 4-12 of paragraph 1 of Article 4.7 of Law No. 54-FZ, that is, largely repeating the details of paper and electronic checks, in fact, online cash register

In practice, such alternative documents can be generated manually (alternatively, using templates), or automatically using a receipt printer, or fiscal registrar(or stand-alone cash register) of the old type, configured in a certain way to print checks with the required details.

Thus, sending an electronic receipt is a legal obligation for a merchant trading offline or online (or within various “hybrid” business models that involve varying degrees of integration of offline and online sales channels). In cases provided for by law, an enterprise may be exempt from the obligation to send electronic checks, as well as from the use of online cash registers in principle.

It will be useful to consider how an electronic check differs from a paper check in terms of structure and details.

How does an electronic cash receipt differ from a paper one?

First of all, it should be noted that Law No. 54-FZ establishes a unified list of details of a cash receipt - regardless of its specific type - in Article 4.7. But besides this federal law, there are other regulations regulating the use of cash receipt details - moreover, in accordance with the law itself.

Among them is the order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20/229@ (LINK), establishing the formats of fiscal documents. In accordance with them, the online cash register “collects” a cash receipt (and other fiscal documents - for example, reports) from various details and attributes.

At the same time, in relation to paper (in the case of FFD they are called “printed”) and electronic cash receipts, FFD may provide different ways“assemblies” (although we note right away that in all cases they are very similar).

Lists of details specifically for cash receipts are listed in Table 19 of Appendix No. 2 to Order No. ММВ-7-20/229@. Key attributes of these details include:

1. The “Obligation” attribute, which can take a numeric value that reflects the degree of obligatory use of a particular attribute as part of a fiscal document - in this case, a cash receipt. At the same time, (there are three in total - FFD 1.0, 1.05 and 1.1) same value attribute "Mandatory" could mean varying degrees mandatory use of props.

If we consider the most “dissimilar” values ​​of the attribute in question when comparing paper and electronic cash receipts, then we can, in particular, pay attention to the fact that according to the “User INN” attribute, the “Obligatory” attribute in relation to a printed check (conventionally denoted by the letter P) it has a value of 1, and in relation to an electronic one (denoted by the letter E) - 7. This means that this detail must necessarily be part of a paper check, and in an electronic one it can be included optionally (about This is stated in the description of the FFD in Table 3 of Appendix No. 2 to Order No. MMV-7-20/229@).

The opposite arrangement of degrees of mandatoryness of the details of printed and electronic checks can be observed using the example of the “Mandatory” attribute. according to the details “Applicable taxation system” of the cash receipt. In accordance with Table 19, the attribute for a printed check takes the value 7, and for an electronic check - 1.

1. The “Form” attribute, which indicates in which type of check - paper or electronic (or both), one or another attribute is applied.

The attribute can thus take the values ​​P, E or PE, respectively. If you look at Table 19 for the details that, in accordance with the FDF, only an electronic check should contain, then an example of such a detail is “Cashier INN”. Details set as mandatory only for a printed receipt - “Name of document”, QR code.

According to Table 19, at the same time, it is quite obvious that for the vast majority of check details the attribute “Form.” takes the value PE. That is, the rules regarding the relevant details for different types checks are for the most part the same in terms of the requirements established by the FDF.

By the way, the QR code is an extremely remarkable prop. The fact is that when used, it is relatively small area on a receipt (about 1 sq. cm) allows you to “encrypt” almost any data. This property can provide invaluable assistance to the store in the process of fulfilling its obligations to provide an electronic receipt to the buyer.

At the same time, not only QR codes, but also other details of a fiscal document can be of practical use. Let's take a closer look this feature in the context of the next question - establishing a method for presenting an electronic cash receipt to the buyer.

What are the ways to present it to the buyer?

You can submit an electronic cash receipt to the buyer:

1. In “text” form - designed using HTML code, in file formats - for example, in PDF.

1. In graphic form - using image formats - JPG, PNG.

1. In the form of key details, supplemented by the website address on which, using these key details, the buyer can download for free full version cash receipt.

This method is proposed, in fact, by the legislator - it is mentioned in paragraph 3 of Article 1.2 of Law No. 54-FZ. It is convenient if the only contact that was offered by the buyer is a phone number. It is supposed to send an SMS message to it, and since presenting a full check in this case is extremely problematic from a technical point of view, the message can only provide key details and the website address for receiving a normal check.

In practice, such a site may be a special page on the OFD website - if its use is provided for in an agreement with the Operator.

One way or another, regardless of the method of presenting the electronic check to the user, the seller must fulfill the obligation to send the check (or its key details) to the e-mail or telephone number provided before the settlement.

We noted above that if contacts are not provided at the buyer’s initiative, the seller is not obliged to send him an electronic receipt. At the same time, the buyer may simply not be aware that contacts should have been provided in advance - and will insist on receiving an electronic receipt.

In order to meet the buyer halfway in such situations, the seller can take a number of actions not prohibited by law - in fact, alternative to providing a cash receipt in electronic form through the OFD, but essentially assisting the buyer in acquiring access to an electronic receipt.

"Alternative" option

As we already know, on a printed cash receipt, in accordance with the FFD, there is required details- QR code. It contains in encrypted form the key details of the cash receipt, by which it can be easily identified in the registers of the Federal Tax Service.

Such identification can be carried out using a special mobile application from the Federal Tax Service to verify the authenticity of checks (download links to Google Play and App Store). Apart from its main purpose - which is to certify the correctness of the check (that is, the program allows you to “calculate” whether the check was printed at a fake online cash register), the product from the Federal Tax Service has a remarkable option - to save an electronic copy of the check in your smartphone.

You just need to scan the QR code on a paper receipt, and then, using the application interfaces, save the receipt in the memory of your smartphone. Subsequently, it can be used for almost the same purposes as an electronic check generated through the mediation of the OFD.

It is about the possibility of receiving an “electronic check” - quite official from the registers of the Federal Tax Service, by scanning a QR code from a paper check, that the seller should inform the buyer who did not provide his contact information in time to receive an electronic check from the OFD.

And if the buyer does not want to use the smartphone for the specified purposes, then the seller can independently scan the paper receipt and send it to the user by e-mail “unofficially”, to maintain customer loyalty. The scanned check will contain the same QR code, and if necessary, you can use it to obtain an electronic version of the document at any time using the application from the Federal Tax Service.

True, in the case of scanning a paper check and sending it by e-mail to the client, the seller will need to settle one more formality, namely, ask the buyer for , which in this case is the e-mail as an indirect identifier.

In theory, sending an e-mail in the case under consideration can be classified as procedures carried out as part of concluding a sales contract (in which requesting permission to send personal data is optional). But it is unknown how the inspection authorities will react to this if they suddenly find out that the “alternative” electronic check was sent unofficially.

Please note that the “legal” sending of an electronic check through the OFD - according to the contacts provided by the buyer before settlements, fully fits the specified exception. There is no need to request any permissions for the processing of personal data.

So, we can highlight the following “alternative” electronic checks, which can be generated in the interests of the buyer if he forgot to provide contact information before making payments (or did not know that this needed to be done, but still really wants to receive an electronic check):

• a check loaded into the application from the Federal Tax Service for checking the check - after scanning the QR code on a paper fiscal document;
• an unofficially scanned paper check by the seller (which can then also be converted into an electronic check through the application from the Federal Tax Service).

Let us now consider how a store sends an electronic receipt to a buyer in practice, what technical means for this purpose it is used - if we are talking about the official transfer of an electronic fiscal document through the OFD.

How to transfer an electronic check from an online cash register to a buyer

The use of an online cash register by a store is carried out using a special cash register program, which can be:

• preinstalled in the cash register itself - if it is autonomous;
• installed on a cash register computer to which a cash register is connected (in this case, most often represented by a fiscal registrar).

As required by law, any cash register program - even if it is essentially a simplified command-oriented one-line interface - must have functionality for entering the customer's contact information in order to send him an electronic cash receipt.

Exactly how to use the interfaces for sending checks depends on the specific program - and is regulated by the instructions for it.

As an example, let's look at how to send an electronic cash receipt to a buyer to his email on a popular autonomous cash register"Evotor":

1. In the payment window, you must activate the “Electronic check” option.

1. Using the virtual keyboard that opens, you need to enter email address buyer, and then click on the “Submit” button.

Later, a message will appear on the screen indicating that the check has been sent. The buyer will receive an electronic copy of the cash receipt to the e-mail provided to the seller.

In accordance with separate tariffs from the OFD or cash register supplier software Receipts can be sent via SMS. It can be noted that the Evotor company is one of such suppliers and gives its users the opportunity to use convenient tariff options in the form of SMS packages, which can be purchased in the company’s application store (LINK).

Please note that manually entering buyer contacts in the cash register program is not the only way use of such contacts for the purpose of sending a check.

Thus, many cash register programs (often combined with inventory platforms and customer loyalty management systems) allow customer identification using an internal database of contacts - which were ever provided by customers. In practice, such identification can be made through a personal discount card or other personalized document of the buyer.

The application from the Federal Tax Service has a remarkable option - which consists in the ability to generate a QR code, where the necessary contact information of the buyer is encrypted. This code can be loaded onto the smartphone screen at any time, from where the seller can scan it - and thus automate data entry into cash program. However, it certainly must be configured correctly in order to recognize such codes.

The options here can be very different - the legislator does not regulate the method of entering buyer data into the cash register program for sending electronic receipts.

Resume

So, an electronic check from an online cash register is a fiscal document that:

1. Issued by an offline store (an online store-owned order pick-up point without prepayment, courier) if there are contacts previously provided by the buyer for these purposes - along with a paper receipt.

In the absence of preliminary contacts, it is not issued (but can be replaced by “alternatives”), the buyer receives only a paper check.

1. Issued by an online store with a “regular” payment scheme (online card) with the mandatory prior receipt of contact information from the buyer - as the only document confirming payment.

It is assumed that receiving preliminary contacts from the buyer (via the order form) will be a condition for starting payment, and the scenario in which the online store does not have contacts is practically excluded. At the same time, the seller does not have the right to check the accuracy of the contacts provided - they can be any that the buyer specifies.

1. Issued by an online store that accepts payment “by receipt”, if there are buyer contacts - no later than next day after settlements have been made (conventionally, they are considered completed after the receipt of funds to the seller’s bank account) or the day the goods are issued.

In the absence of buyer contacts, it is not issued and is replaced by a paper one in the manner established by paragraph 5.3 of Article 1.2 of Law No. 54-FZ.

1. Can be replaced by “alternatives” - in the form:

• an “electronic version” of a paper check generated using an application from the Federal Tax Service on a smartphone using the QR code on the original check;
• scanned paper check - which will contain the same details as the electronic one (and can also be used to generate electronic document in the application from the Federal Tax Service).

The seller has the right to use these alternatives if the buyer forgot to dictate his contacts to receive an electronic check in the usual manner or did not know that this needed to be done - while the electronic check is very necessary.

1. Not issued in cases specified by law.

Namely, if:

• the trading enterprise is located on the territory of the objects named in paragraph 7 of Article 2 of Law No. 54-FZ (in the general case - in a populated area that is located in an area remote from communication networks);
• trade is carried out on the territory settlement in difficult to reach areas.

In the first case, the buyer is given only a paper receipt generated at the online checkout. In the second - an alternative document to the check, partially coinciding with the details of the online cash register receipt, generated manually or on a receipt printer (since the online cash register is not used in principle).

Both options, however, reflect the right, and not the obligation, of a trade enterprise to refuse to use an online cash register in principle (or in the mode in which connection to the OFD is carried out - subject, of course, to the availability technical feasibility- which in reality may not exist).

1. Issued as the only fiscal document, not supplemented by a paper check - in cases specified by law.

For example, during the interaction between an insurance company, its agent and the policy buyer.

1. In terms of its details, in general, it corresponds to a paper check.

General details for both types of checks are defined in Art. 4.7 of Law No. 54-FZ. At the same time, the procedure for their application is described in detail in the Fiscal Data Formats approved by Order No. ММВ-7-20/229@, and this procedure may provide for differences in the application of attributes for electronic and printed checks.

Video - sending an electronic receipt to the buyer on the Newger ATOL 92F device: