What does this document mean is not fiscal. Cashier's check and other fiscal documents: when, how and why they need to be generated. How to make sure your check is genuine

Each stamped check is stored in the fiscal memory of the cash register, and the seller cannot change or reset its contents. Each device is sealed. They are used by the tax office to check the correctness of cash transactions.

Tax services closely monitor the issuance of fiscal checks, because all cash received is included in the taxable base, and income tax is paid from it or single tax.

Fiscal receipt sample

Unlike non-fiscal ones, the issuance of fiscal checks is mandatory for all individual entrepreneurs and companies that use OSNO or STS. All of them use the cash method of income recognition. Such checks are classified as documents of strict reporting, and for the sale of goods without a fiscal check, a fine of up to 350 minimum wages can be imposed.

Registration procedure

Attention, only TODAY!

Cash register receipt- This is a fiscal document that is printed using a cash register machine (KKM) and serves to confirm the fact of the purchase of a product or service. The moment the cashier's check (or sales receipt) is issued to the buyer, in accordance with Art. 493 of the Civil Code of the Russian Federation is considered the moment of completion of the purchase and sale transaction between the parties. Based on this, the cashier's check is one of the conditions for the return (replacement) of the purchased goods.

In the cash register receipt, in accordance with clause 4 of the Resolution of the Council of Ministers - the Government of the Russian Federation of July 30, 1993 No.

What is the difference between a fiscal check and a non-fiscal one. Fiscal receipt

# 745, the following information should be displayed:

name and identification number of the organization that issued it;

  • serial number of KKM;
  • serial number of the document;
  • the date and time of its issue (making a purchase, rendering a service);
  • the cost of the purchased goods (services);
  • a sign of the fiscal regime (letters Ф, ФП or ПФП).

In some cases, the cashier's receipt contains information about the amount of discounts, accumulative bonuses, etc. To verify cash register receipts, a PDA (cryptographic verification code) is used, which is printed at the end of the document and allows it to be recognized for authenticity.

Article 5 of the Federal Law "On the activity of accepting payments from individuals carried out by paying agents", which entered into force on 01.04.2010, states that a cashier's check issued by a paying agent must contain the following details:

  • the name of the document (cashier's check) and the product (service) paid by the buyer;
  • total amount accepted by the agent Money;
  • the amount of remuneration that the payer pays if it is charged;
  • date and time of payment, number of cash register receipt and cash register;
  • the address at which the funds were accepted for payment;
  • name and location of the paying agent, his TIN, taxpayer number;
  • contact numbers of the supplier and the operator for receiving payments, as well as the payment subagent if the receipt of funds was carried out by him.

Forgery or non-issuance of a cashier's check is a violation of the current legislation and entails the imposition of a fine: in the case of an individual entrepreneur - from 1,500 to 2,000 rubles, officials- from 3,000 to 4,000 rubles, by legal entities - from 30,000 to 40,000 rubles.

Cash register receipt is a type of receipt that the cash register prints on a special tape. There are two types of checks - fiscal and non-fiscal.

Distinctive features of fiscal and non-fiscal checks

At first glance, there is no difference between fiscal and non-fiscal checks. Sellers issue both checks to the buyer when selling goods and paying in cash or by credit card.

Meanwhile, a fiscal check is a receipt officially posted through the seller's cashier. A non-fiscal check is an ordinary piece of paper, it does not serve as a confirmation of your payment. But non-fiscal checks are completely legal if the seller applies UTII. In this case, he does not have to report to the tax authorities on the proceeds coming to him, and his tax base does not depend on the actual amount of income. By law, he can only issue receipts to his customers. However, many consumers are very distrustful of sales receipts, so sellers often issue cash receipts as an attachment to them.

The main difference between a fiscal check is the presence of a fiscal feature. It is issued only by a registered tax cash register. Such a check contains a number of mandatory details - this is the TIN, the registration number of the cash register (KKM), and a fiscal attribute.

Each stamped check is stored in the fiscal memory of the cash register, and the seller cannot change or reset its contents.

Classification of cash register receipts and signs by which they are distinguished

Each device is sealed. They are used by the tax office to check the correctness of cash transactions.

Tax services closely monitor the issuance of fiscal checks, because all cash received is included in the taxable base, and income tax or a single tax is paid from it. Unlike non-fiscal ones, the issuance of fiscal checks is mandatory for all individual entrepreneurs and companies that use OSNO or STS. All of them use the cash method of income recognition. Such checks are classified as documents of strict reporting, and for the sale of goods without a fiscal check, a fine of up to 350 minimum wages can be imposed.

Registration procedure

Cash registers are designed to register purchases and print cashier receipts. They are used all over the world to simplify sales accounting and seller control. The specificity of Russia is that the cash register here serves as an instrument of state control over the completeness of revenue accounting and the timely posting of goods.

All cash registers before use must be registered with the tax office at the place of registration of the company. To do this, you must submit an application in the prescribed form, containing the details of the owner, the number of the cash register, hologram numbers, etc. In addition to the application, a contract for servicing the cash register, a technical passport, a cashier-operator's journal, a lease agreement for the premises where the cash register will be installed, etc. are provided.

Attention, only TODAY!

Fiscal drive (or FN) is a replacement for EKLZ (Electronic control tape protected - was used for the uncorrected accumulation of information about all payment documents issued on the cash register and shift closing reports). All cash registers must be equipped with this device.

The main task of the FN is to sign the generated check with a fiscal sign and control the sending of the check to the fiscal data operator. 30-day storage is provided in case of any problems with the transfer of checks to the operator of fiscal data (for example, problems with communication).

The fiscal accumulator performs two main functions:

  • Stores all cashier's receipts
  • Encrypts data and generates a special code to verify it

Models of fiscal accumulators used in the territory Russian Federation, are listed in state register fiscal accumulators. You can check that your FN is present in this list on the website of the tax service. The main terms of PV operation are 13 and 36 months, depending on the model. Sometimes the validity period is 15 months. For a more detailed acquaintance with the models of fiscal drives, go to the article

Fiscal storage models. Upon the expiration of the FN service life, it must be replaced, and the cashier itself must be re-registered.

Brief algorithm for replacing FN

What needs to be done to replace FN? First of all, the replacement of FN occurs not only due to the expiration of the validity period, but also when the memory of the FN is full. In any of these cases, you must follow this algorithm.

  1. Complete the transfer of all documents to the OFD
    This must be done, since otherwise all data stored on the fiscal drive will be lost forever and will not be transferred to the Federal Tax Service. Check that the shift is closed and there are no unsent documents on the cash register.
  2. Generate a "Report on the closure of the fiscal accumulator"
    This can be done at your online checkout.

    Do I need a fiscal receipt when paying by card

    You will need the data of this report to re-register the CCP on the FTS website.

  3. Install a new fiscal drive
    You can install the fiscal drive yourself or contact a specialist. The instructions for replacing the FN are in the documents provided by the manufacturer of your CCP.
  4. Re-register the cashier on the FTS website
    In case of replacement of the FN, it is imperative to re-register the cashier on the FNS website.

    To do this, you will need a qualified electronic signature(CEP). You can get it at an accredited certification center. For more detailed information refer to the article EDS - a tool for working with CRF. detailed instructions for re-registration of the cash desk on the FTS website is available at the link: Re-registration of the cash register on the FTS website

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Non-fiscal check

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yUFPUOIL: Lenta.ru

Most enterprises in Ukraine and Russia, which are on the simplified taxation system, must use cash register machines to reflect financial transactions. After making a purchase, the seller must issue a fiscal receipt.

What is the difference between a fiscal check and a non-fiscal one?

The buyer, in turn, takes it on the machine, sometimes without even thinking that it is a kind of document. Like any document of strict accountability, a cashier's check must reflect certain information.

Existing varieties of cashier's checks

If we talk about cashier's checks, then it is worth noting that there are two types of them:

  1. Fiscal checks
  2. Non-fiscal checks

If you delve into the concepts, then the difference between them will be visible even to a person far from accounting. A fiscal check is a document of a certain type, which was passed through a cash register without fail. It reflects information about the company, the amount received from the buyer, the cashier's number and a number of other important information. A non-fiscal receipt can contain all the same information, with the only difference - the operation was not carried out through the cash register. And if a fiscal cashier's check is a document confirming the purchase of goods or payment for a particular service, then a non-fiscal check, in fact, is not a document.

The peculiarity of fiscal checks is that they are necessarily stored in the memory of the cash register.

This is exactly what the fiscal memory of the KKM serves for. All receipts stored in the fiscal memory at the end of the working day are printed out in order to calculate the amount and compare the received value with the amount in the cash register.

What are the requirements for checks?

A check is a document, the content of which is stipulated by legislation. Here, not only the purchase amount and change are indicated, but also the details of the company, the cashier's number and much more. We list the data that must necessarily be reflected in any fiscal receipt:

  • Cash register number issued by the tax authority when registering it;
  • The date and time of the operation. Incorrectly specified data serve as the basis for the prohibition of work on the POS printer until the inaccuracy is eliminated;
  • The total amount of the purchase;
  • Information about the cashier, including his signature;
  • Serial number cash transactions... It serves for control by the tax authorities.

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01.12.2017

Terms

New laws lead to new knowledge. Before delving into the intricacies of the processes of compliance with the law and the operation of systems, we suggest that you familiarize yourself with new terms and concepts:


1. KKT (KKM) - cash register equipment (machine).

These are electronic computers that ensure the formation in accordance with the requirements of the law and the printing of a receipt confirming the receipt of funds. And also providing the recording and storage of information (fiscal data) in the device memory (fiscal storage) and data transmission through the fiscal data operator to the tax office.

3. FP is a fiscal indicator.


This is reliable information generated using the fiscal accumulator and the fiscal tag key to confirm the authenticity of the fiscal data. It is displayed on the check and serves as a proof of authenticity.

4. Key FP - the key of the fiscal attribute.


This is the main document in the formation of a fiscal indicator, which allows you to safely transfer information to in electronic format.

5. ФД - fiscal data.


This is information generated by the CCP (using FN), transmitted to the operator of fiscal data, processed by him and transmitted to the FTS in a certain format (FFD). The transmitted information includes information about the calculations, about the organization or individual entrepreneur and used, in this case, the CCP.


This is a cashier's check, generated according to the statutory format (FFD) in paper or electronic form, protected by a fiscal sign.

7. OFD - operator of fiscal data.


This is a specialized organization that receives, processes, stores and transfers fiscal data from the cash register to the Federal Tax Service in a specific format of fiscal documents.

8. FFD - fiscal data format.


This is a standard, a set of rules for constructing fiscal documents, regulating the presence and location of information in them. The receipts for transferring fiscal data to the buyer and the OFD differ, but they are governed by the same format.

9. EDS (EDS, KEP) - electronic digital signature(electronic signature, qualified electronic signature).


This is an encrypted storage device for information about the details that prove the identity of the author, check the integrity of the document and confirm the fact of its signing. The signature itself is generated by a crypto-encryption program using a private key. It is considered qualified if the encryption program is approved by the FSB of Russia. Legally, it is an analogue of a manual signature and is used, among other things, for registering a cash register with the Federal Tax Service.

Fiscal data transfer scheme

We propose to restore the complete scheme of the operation of the cash register and the transfer of fiscal data, feedback.


Description of processes:

    The check is formed in the cash register, recorded on the FN.

    FN signs the check with an individual FO.

    The signed check is sent to the fiscal data operator, and he, in turn, sends the CCP a signal that the check has been accepted. A signed check is issued to the buyer.

  1. OFD stores this check for 5 years and, if necessary, transfers it to the Federal Tax Service.
Views count: 724

Order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20 / [email protected]"On approval of additional details of fiscal documents and formats of fiscal documents, mandatory for use"

A comment

The Federal Tax Service of Russia published the order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20 / [email protected](hereinafter referred to as the Order). The document has been awaited for a long time and impatiently, because it establishes mandatory formats for fiscal documents and applies to all sellers who have switched (are preparing to switch) to the online CCP.

The order was required after the new version of the Federal Law of 22.05.2003 No. 54-FZ "On the use of cash registers ..." (hereinafter - Law No. 54-FZ) entered into force on July 15, 2016. As a reminder, according to the new rules, sellers instead of cash registers"old" model, you must use the online CCP with the function of transferring fiscal documents to the tax office ().

Fiscal document Is fiscal data presented in established formats on hard copy and (or) in electronic form (Art. 1.1 of Law No. 54-FZ) - information that the tax authority receives from the taxpayer.

According to the Order, there are a total of 11 fiscal documents (Table 6):

  • Registration report (Table 7)
  • Report on changes in registration parameters (Table 7, 8)
  • Shift opening report (Table 17)
  • Report on the current status of settlements (Table 18)
  • Cashier's check (Table 19)
  • Correction cash register receipt (Table 30)
  • Strict reporting form (Table 19)
  • Correction strict reporting form (Table 30)
  • Shift closing report (Table 32)
  • Fiscal accumulator closing report (Table 33)
  • Operator confirmation (Table 34)

Each fiscal document has its own set of mandatory details (Table 4, 5). Since some fiscal documents can be generated both in printed form and in electronic form, the composition of the details of the fiscal document may differ. Moreover, the need to indicate in the documents one or another requisite depends on the version of the fiscal document format (clause 3 of Appendix No. 1 to the Order). There are three formats in total, they are shown in table 3 of the Order.

Let's dwell on the most common fiscal document - a cashier's check.

Details of the cash register receipt and correction receipt

There are quite a few details of fiscal documents. Most of them are established by Law No. 54-FZ. For example, among the details of a cash register receipt (SRF), one can single out:

  • the name of the fiscal document (Tag 1000);
  • buyer's phone or email address (Tag 1008);
  • fiscal accumulator number (Tag 1041);
  • settlement subject (Tag 1059);
  • applicable taxation system (Tag 1055);
  • attribute of the settlement item (Tag 1212);
  • settlement method attribute (Tag 1214).

Additional details of the correction cash register receipt are established by the Order. These include:

  • TIN of the cashier (Tag 1203);
  • type of correction (1173);
  • basis for correction (1174);
  • fiscal attribute of a message for the archive (messages of long-term storage stored in the archive of the fiscal accumulator).

Check requisite "Attribute of the settlement item"

One of the interesting innovations of the legislator is the obligation of the seller to indicate in the cashier's receipt the value of the variable "attribute of the subject of settlement" (Tag 1212).

The attribute of the subject of calculation characterizes the subject of calculation and can take 13 values ​​(Table 29). The most common ones are:

  • sold goods, except for excisable goods (name and other information describing the goods) - "GOODS" or "T";
  • sold excisable goods (name and other information describing the goods) - "POSITIVE GOODS" or "AT";
  • the work performed (name and other information describing the work) - "WORK" or "P";
  • the service provided (name and other information describing the service) - "SERVICE" or "U";
  • advance payment, deposit, advance payment, credit, contribution towards payment, penalties, fine, remuneration, bonus and other similar subject of calculation - "PAYMENT" or "P", "PAYMENT" or "B";
  • remuneration of a user who is a paying agent (subagent), bank payment agent (subagent), commission agent, attorney or other agent - "AGENCY REWARD" or "AB".

Details of the check "Calculation attribute" and "Calculation method attribute"

These details characterize the calculation itself. The "settlement attribute" variable can take on the following values:

  • receipt - upon receipt of funds from a buyer (client), for example, receiving payment for goods sold,
  • return of the receipt - return to the buyer (client) of funds received from him, for example, issuing money to the buyer when they return the goods,
  • expense - the issuance of funds to the buyer (client), for example, upon delivery of scrap metal,
  • refund of expenses - receipt of funds from the buyer (client) issued to him, for example, if a person takes back the scrap metal handed over.

Payment is characterized by one more check variable - "payment method attribute" (Tag 1214), it has 7 values:

  • Full advance payment before the transfer of the subject of calculation - the value of ADVANCE PAYMENT 100% "or" 1 ";
  • Partial advance payment before the transfer of the subject of the calculation - "ADVANCE PAYMENT" or "2";
  • Advance payment - "ADVANCE" or "3";
  • Full payment, including taking into account the advance payment (prepayment) at the time of transfer of the subject of calculation - "FULL CALCULATION" or "4";
  • Partial payment for the subject of settlement at the time of its transfer with subsequent payment on credit - "PARTIAL SETTLEMENT AND CREDIT" or "5";
  • Transfer of the subject of calculation without payment at the time of its transfer with subsequent payment on credit - "TRANSFER ON CREDIT" or "7";
  • Payment for the subject of the settlement after its transfer with payment on credit (payment of the loan) - "PAYMENT OF THE LOAN" or "9".

As you can see, the concepts of "prepayment" and "advance" for the purposes of the application of CCP are now different. Prepayment is understood as receiving money from the buyer for a certain product (work, service) until the moment of its transfer. An advance payment is a receipt of funds from a buyer when the supplied product (work, service) is unknown.

Modes of application of CCP

New cash registers can be applied in several modes (clause 2 of Appendix 2 to the Order). They are used to describe the fiscal data format (FFD):

  • autonomous mode - the mode of operation of the cash register, which does not provide for the transfer of FD to tax authorities in electronic form through the FDO. Such a mode is possible if the KKT is used in an area remote from communication networks (clause 7 of article 2 of Law No. 54-FZ);
  • data transfer mode - the mode of operation of the CRE, which provides for the mandatory transfer of FD to tax authorities in electronic form through the FDO;
  • automatic mode - the mode of using CRE as part of an automatic device for settlements when making settlements with a buyer (client) in automatic mode with the use of CRE without the participation of an authorized person of the organization or an individual entrepreneur (cashier).

It should be borne in mind that the fiscal document and its details must have a certain format. There are several versions of FFD:

  • FFD 1.0 (valid until 01.01.2019);
  • FFD 1.05;
  • FFD 1.1.

Finally

This Order shall enter into force on 25.04.2017. Of course, its goal is an attempt by the legislator to control not only the volume goods sold(works, services), but also to carry out a more detailed analysis of the calculations.

All the advantages and disadvantages of the new order, users of KKT will be able to evaluate very soon. For most taxpayers, the transition period to online CCP is from 01.07.2017. For the timing of the transition to online CCP see.

Privacy agreement

and processing of personal data

1. General Provisions

1.1. This agreement on confidentiality and processing of personal data (hereinafter referred to as the Agreement) is freely accepted and of its own free will, applies to all information that LLC "Inseils Rus" and / or its affiliates, including all persons belonging to the same group with LLC "Insails Rus" (including LLC "EKAM service") may receive information about the User while using any of the sites, services, services, computer programs, products or services of LLC "Insails Rus" (hereinafter referred to as the Services) and the course of execution of any agreements and contracts with the User by Insales Rus LLC. The User's consent to the Agreement, expressed by him within the framework of relations with one of the listed persons, applies to all other listed persons.

1.2 Use of the Services means the User agrees with this Agreement and the terms and conditions specified therein; in case of disagreement with these conditions, the User must refrain from using the Services.

"Insales"- Society with limited liability"Inseils Rus", PSRN 1117746506514, INN 7714843760, checkpoint 771401001, registered at the address: 125319, Moscow, Akademika Ilyushin st., 4, building 1, office 11 (hereinafter referred to as "Insails"), on the one hand , and

"User" -

or individual possessing legal capacity and recognized as a participant in civil relations in accordance with the legislation of the Russian Federation;

or entity registered in accordance with the legislation of the state of which such a person is a resident;

or individual entrepreneur registered in accordance with the legislation of the state of which such a person is a resident;

which has accepted the terms of this Agreement.

1.4. For the purposes of this Agreement, the Parties have determined that confidential information is information of any nature (production, technical, economic, organizational and others), including the results of intellectual activity, as well as information on how to implement professional activity(including, but not limited to: information about products, works and services; information about technologies and research works; information about technical systems and hardware, including software elements; business forecasts and information about prospective purchases; requirements and specifications of specific partners and potential partners; information related to intellectual property, as well as plans and technologies related to all of the above) communicated by one party to the other in writing and / or electronic form, clearly designated by the Party as its confidential information.

1.5. The purpose of this Agreement is to protect confidential information that the Parties will exchange during negotiations, concluding contracts and fulfilling obligations, as well as any other interaction (including, but not limited to, consulting, requesting and providing information, and performing other instructions).

2. Obligations of the Parties

2.1. The parties agree to keep confidential all confidential information received by one Party from the other Party during the interaction of the Parties, not to disclose, disclose, make public or otherwise provide such information to any third party without the prior written permission of the other Party, except for the cases specified in the current legislation, when the provision of such information information is the responsibility of the Parties.

2.2. Each of the Parties will take all necessary measures to protect confidential information at least using the same measures that the Party applies to protect its own confidential information. Access to confidential information is provided only to those employees of each of the Parties who need it reasonably to fulfill official duties for the execution of this Agreement.

2.3. The obligation to keep confidential information in secret is valid within the term of this Agreement, the license agreement for computer programs dated 01.12.2016, the agreement of accession to the license agreement for computer programs, agency and other agreements and for five years after termination their actions, unless the Parties separately agree otherwise.

(a) if the information provided has become publicly available without violating the obligations of one of the Parties;

(b) if the information provided has become known to the Party as a result of its own research, systematic observations or other activities carried out without the use of confidential information received from the other Party;

(c) if the information provided is lawfully obtained from a third party without an obligation to keep it secret until it is provided by one of the Parties;

(d) if the information is provided at the written request of the authority state power, otherwise government body, or body local government in order to fulfill their functions and its disclosure to these bodies is mandatory for the Party. In this case, the Party must immediately notify the other Party of the received request;

(e) if the information is provided to a third party with the consent of the Party, the information about which is being transferred.

2.5. Insales does not verify the accuracy of the information provided by the User, and is unable to assess his legal capacity.

2.6. The information that the User provides to Inseils when registering in the Services is not personal data, as they are defined in the Federal Law of the Russian Federation No. 152-ФЗ dated 07/27/2006. "About personal data".

2.7 Insales reserves the right to amend this Agreement. When changes are made in the current edition, the date of the last update is indicated. The new version of the Agreement comes into force from the moment it is posted, unless otherwise provided by the new version of the Agreement.

2.8. By accepting this Agreement, the User realizes and agrees that Inseils can send the User personalized messages and information (including but not limited to) to improve the quality of the Services, to develop new products, to create and send personal offers to the User, to inform the User about changes in Tariff plans and updates, to send the User marketing materials on the subject of the Services, to protect the Services and Users and for other purposes.

The user has the right to refuse to receive the above information by notifying this in writing to the address Email Insails -.

2.9. By accepting this Agreement, the User understands and agrees that the Insails Services may use cookies, counters, other technologies to ensure the performance of the Services as a whole or their individual functions in particular, and the User has no claims against Inseils in this regard.

2.10. The user is aware that the equipment and software used by him to visit sites on the Internet may have the function of prohibiting operations with cookies (for any sites or for certain sites), as well as deleting previously received cookies.

Insails has the right to establish that the provision of a certain Service is possible only provided that the acceptance and receipt of cookies is permitted by the User.

2.11. The user is solely responsible for the security of the means chosen by him to access the account, and also independently ensures their confidentiality. The user is solely responsible for all actions (as well as their consequences) within or using the Services under account Of the User, including cases of voluntary transfer by the User of data for access to the User's account to third parties on any terms (including under contracts or agreements). In this case, all actions within or using the Services under the User's account are considered to have been performed by the User himself, except for cases when the User has notified Inseils about unauthorized access to the Services using the User's account and / or about any violation (suspicions of violation) of the confidentiality of his account access means.

2.12 The User is obliged to immediately notify Insails about any case of unauthorized (not authorized by the User) access to the Services using the User's account and / or about any violation (suspicion of violation) of the confidentiality of his means of access to the account. For security reasons, the User is obliged to independently carry out a safe shutdown under his account at the end of each session of work with the Services. Insales is not responsible for possible loss or damage to data, as well as other consequences of any nature that may occur due to violation by the User of the provisions of this part of the Agreement.

3.Responsibility of the Parties

3.1. A Party that has violated the obligations stipulated by the Agreement regarding the protection of confidential information transferred under the Agreement is obliged to compensate, at the request of the affected Party, for real damage caused by such violation of the terms of the Agreement in accordance with current legislation Russian Federation.

3.2. Compensation for damage does not terminate the obligations of the offending Party to properly fulfill its obligations under the Agreement.

4.Other provisions

4.1. All notifications, inquiries, requirements and other correspondence under this Agreement, including those that include confidential information, must be made out in writing and delivered in person or through a courier, or sent by e-mail to the addresses specified in the license agreement for computer programs dated 12/01/2016, the agreement of accession to the license agreement for computer programs and in this Agreement or other addresses that may be in the future indicated by the Party in writing.

4.2 If one or more provisions (conditions) of this Agreement are or become invalid, then this cannot serve as a reason for the termination of other provisions (conditions).

4.3 The law of the Russian Federation shall apply to this Agreement and the relationship between the User and Insales arising in connection with the application of the Agreement.

4.3. All suggestions or questions regarding this Agreement, the User has the right to send to the Inseils User Support Service or to the postal address: 107078, Moscow, st. Novoryazanskaya, 18, str. 11-12 Business center "Stendhal" LLC "Inseils Rus".

Date of publication: 01.12.2016

Full name in Russian:

Limited Liability Company "Insales Rus"

Abbreviated name in Russian:

LLC "Insales Rus"

Name in English:

InSales Rus Limited Liability Company (InSales Rus LLC)

Legal address:

125319, Moscow, st. Academician Ilyushin, 4, building 1, office 11

Mailing address:

107078, Moscow, st. Novoryazanskaya, 18, p. 11-12, BC "Stendhal"

INN: 7714843760 Checkpoint: 771401001

Bank details:

They also entail additional requirements for cash register receipts and forms of strict reporting. The data of the OFD to which the online cash register is connected are included in obligatory details of BSO and cashier's receipt in 2019... Now you need to specify different parameters in the documents. In receipts, you need to punch the names of goods, for this you need a cash program that can do this. Our free application Kassa MoySklad supports this and all other requirements of 54-FZ. Download and try it now.

There are no unified forms for new details in online cash register receipts and strict reporting forms, but they must contain certain data. This is the data that was added with the entry into force of Law 54-FZ. Here are the new details in online cash register receipts:

  • The taxation system applied by the organization.
  • Calculation attribute: sale / return.
  • Fiscal data serial number.
  • Fiscal data attribute.
  • VAT for each item.
  • Fiscal accumulator serial number.
  • Fiscal document number.
  • Fiscal data transfer code.
  • VAT amount and tax rate.
  • The name of the OFD.
  • OFD website address.
  • QR code that serves as additional verification of the check's authenticity.
  • Product code.

What should be encrypted in the QR code on the cashier's receipt according to the new rules? The law says that it must contain information about the purchase (date and time of payment, serial number of a fiscal document, a sign of settlement, a calculation amount, a serial number of a fiscal accumulator, a fiscal sign of a document).

The requisite "Product Code" must be indicated three months after the entry into force of the legal act, which introduces mandatory for a particular product.

Mandatory details of a cash register receipt in 2019

Here is a list of check details - 54-FZ strictly prescribes them to be printed on each document confirming the sale:

  • Document's name.
  • Serial number of the document for the shift.
  • Date, time of the calculation.
  • Place, address where the calculation is carried out, depending on the place of its implementation (postal address of the building, or name, number vehicle and the address of the organization (IP), or the site address).
  • The name of the organization (last name, first name, patronymic of the individual entrepreneur) and TIN.
  • The applied system of taxation.
  • Calculation attribute (receipt, return of receipt, expense, return of expense).
  • Name of goods, works, services, their quantity, unit price, cost, VAT rate (except for cases when the calculation is made by a user who is not a VAT payer or is exempt from VAT, as well as when calculating for goods that are not subject to VAT).
  • Calculation amount with separate indication of rates and VAT amounts.
  • Calculation form (cash, electronic payment), the amount of payment in cash and / or electronically.
  • The position and surname of the person who settled with the buyer, who issued the cashier's check and issued it to the buyer (except for settlements made through automatic devices, which are used, including when making payments by bank transfer on the Internet).
  • Registration number of KKT.
  • Fiscal accumulator serial number.
  • Fiscal attribute of the document.
  • Serial number of the fiscal document.
  • The address of the OFD website, where it will be possible in the future to check the fact of recording this calculation and the authenticity of the fiscal attribute.
  • Phone or e-mail address of the buyer (if the receipt is sent to him in electronic form).
  • The e-mail address of the sender of the cash register receipt in electronic form (in the case of the electronic transfer of the cash register receipt to the buyer).
  • Shift number.
  • Fiscal sign of the message (for cash register receipts stored in the fiscal accumulator or transmitted by the OFD).
  • QR code.
  • FFD version number (for electronic form).
  • Fiscal document form code (for electronic form).
  • Product code.

This check contains the following details:

  1. "Trade object" - the name of the store.
  2. "Cashier's check" - the name of the document.
  3. Arrival is a sign of settlement.
  4. "Carrots" - product range.
  5. Quantity of goods.
  6. Unit price.
  7. Cost of goods.
  8. % VAT.
  9. VAT amount.
  10. The total amount of the calculation.
  11. Calculation form - in cash with the amount.
  12. The form of payment is by card, also with the amount.
  13. Information about the seller's tax system.
  14. Separately, the total amount of VAT.
  15. Full name of the cashier and his position.
  16. Shift number.
  17. INN commercial enterprise who issued the check.
  18. ЗН - serial number of the cash register.
  19. The name of the organization that issued the check.
  20. Calculation address.
  21. Site address where you can check the receipt.
  22. The serial number of the check.
  23. Date and time of issue of the check.
  24. Registration number of KKT.
  25. Fiscal accumulator serial number.
  26. Fiscal receipt number.
  27. Fiscal data attribute.
  28. QR code for checking the receipt.

All these data are obligatory details of the online cash register check. If at least one of them is missing on the check, then by law the check is considered invalid, and the entrepreneur will have to make every effort to prove the use of the online cash register to the inspection body, otherwise he will be fined for non-compliance with the new law. More details about the details of the check required by 54-FZ can be found in the text of the law itself. At the same time, even the buyer himself can control the compliance of the details on the checks with the law, so not only entrepreneurs need to be aware of which details should be on the cash register receipt.

The requisite "Product code" is a mandatory requisite of the cash register receipt. But the rules for its recording are determined only for labeled products.

Obligatory details of BSO

As for the mandatory details of the SSO, if the organization is located in a hard-to-reach area, the last three items from the list of mandatory details of an online cash register check may not be indicated. In addition, the Government of the Russian Federation warns in the law that it may supplement the list with one more obligatory requisite - the commodity nomenclature code - if it is defined. Otherwise, all the details of the BSO are no different from the details of the online checkout.

Namely:

  1. Document's name.
  2. A six-digit document number.
  3. The name and form of ownership of the organization that issued the check.
  4. Company address.
  5. TIN of the company that issued the document.
  6. The type of service provided to the client.
  7. Service cost.
  8. The amount deposited by the client.
  9. Position and full name of the employee who accepted the payment.
  10. Other characteristics of the service (optional).

    11. If the document form does not have a detachable part, then a copy must be made when filling it out. It is prohibited to duplicate the series and number of the document form. In addition, BSO must be made either using automated system, or printed in a printing house - in the last version, it must contain information about this printing house (name, TIN), print circulation, order number and year of its execution.

    All about the changes in federal law"On the use of cash registers" - in the recording of our webinar.

    For more details on the registration of SRF, see the Regulations on the implementation of cash settlements and (or) settlements using payment cards without the use of CCP Decree of the Government of the Russian Federation of May 6, 2008 No. 359.

 

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