What does the fiscal attribute of the document mean? How to register with an online tax office. Abbreviated name in Russian

In July, many organizations and entrepreneurs will have to face the use of cash registers for the first time (see ""). However, not everyone knows that in addition to checks, the cash desk creates other documents. In today's article, the experts of the "" service will tell you what, when and why you need to form at the checkout.

What are fiscal documents

Documents that are created by the cashier (that is, the cash register) are called fiscal. According to Federal Law No. 54-FZ dated 22.05.03 (hereinafter referred to as Law No. 54-FZ), all fiscal documents must be transferred from the cash desk to the tax authority through the fiscal data operator (OFD). In response to any of these documents, the operator sends his confirmation to the cashier (if the processing of the document was successful). Consider what fiscal documents exist.

Cash register equipment registration report

This report is generated at the checkout once during the initial registration of the cash register with the tax office. It reflects which taxpayer and which cash desk is registering, where it will be installed, in what mode it will operate and through which OFD to transfer data.

This report also contains the following parameters: fiscal attribute of the document, number of the fiscal document, date and time of receipt of the fiscal attribute. These data must be indicated in your personal account on the nalog.ru website.

At the end of the registration procedure, the FTS will generate an electronic registration card for the cash register. Only after that it will be possible to legally make payments at the checkout.

Shift opening report

Each new shift at the checkout begins with this report. If such a report is not generated, the shift will not be open and the cash register will not be able to print receipts. The shift opening report contains the following information: shift number; data of the cashier who opened it; date and time of opening of the shift.

Cash register receipt and strict reporting form

A cashier's receipt is generated on the cash register with each payment, including when funds from an individual are received on the seller's account, as well as when goods are returned.

Law No. 54-FZ equated strict reporting forms (SRF) to cashier's checks. So, SRF must contain the same details as the cash register receipt. In this case, such forms can be generated only with the help of a special KKT - an automated system for SRF (see "").

Let us recall that Federal Law No. 337-FZ of November 27, 2017, postponed the transition to "new" BSOs for organizations and entrepreneurs that provide services to the population (with the exception of those who provide catering services with the involvement of employees) and perform work on orders from the population ( for more details see ""). Until July 1, 2019, these categories of business can apply SRFs that are printed or formed using old-style automated systems. For example, such BSOs include tickets to theaters, cinemas, museums; paper forms in a beauty salon or atelier, etc.

Shift closing report

Each time when work ends at the checkout within a shift, you need to generate a report on the closure of the shift. Most often, such a report is done once a day. As a reminder, the shift at the checkout should not exceed 24 hours. If the shift is not closed for more than a day, then the cashier will stop generating receipts. To start selling again, you will need to close the old shift.

What is reflected in the shift closing report? Firstly, the number of the shift, the date and time of the closing of the shift, the number of receipts that were generated during the shift.

Thirdly, it is in the shift closure report that a notification appears that it is time to change the fiscal accumulator (FN). This will happen if there are less than 30 days left until the end of the FN validity period, or if its memory is 99% full.

Finally, a shift closure report can contain generalized information on sales: how much goods were sold per shift, how much of this amount was received in cash, and how much by electronic means, the total amount of VAT on goods sold. Note that this information is currently not required to be included in the shift closure report, so it may not be included in the report. But this information can always be viewed in the personal account of the fiscal data operator, for example, in the personal account "".

Cash register receipt correction

Law No. 54-FZ allows you to apply a correction check “when making adjustments to calculations that were made earlier,” but does not stipulate in which situations this can be done. In practice, a correction check is used when the cash register was not applied at the time of calculation - the cashier took the money, but did not create the cashier's check. For example, this can happen if the power goes out, but the store continues to operate. You will also need a correction check if, when paying with a card through an acquiring terminal, the operation was performed, but the cashier did not break the cashier's check.

The tax office pays special attention to correction checks. The fact is that non-use of CCP is a reason for a fine under Article 14.5 of the Administrative Code of the Russian Federation, and a correction check allows you to avoid the corresponding punishment. Therefore, for each such check, the tax authorities have the right to request an explanation.

Before generating a correction check, you need to draw up a supporting document (act or memo), assign a number to this document, indicate the date, time and reason for which the calculation was carried out without the use of CCP. Next, you should generate a correction check. It indicates the amount for which the check was not issued, as well as the date, number and name of the voucher as a basis for correction. After that, you need to inform the tax inspector that the CCP was not applied in the calculation, but you corrected this situation with the help of a correction check.

Note that if the cashier has broken the cashier's receipt with errors, or the buyer returns the goods, there is no need to generate a correction receipt. In such cases, you need to create a regular cash register receipt with the "return receipt" attribute. (Also see "Correction check: when to apply and when not" and "").

Report on the current status of settlements

This report allows, in particular, to find out which cashier's receipts were not transferred to the operator of fiscal data, and from what time the transfer of data was stopped.

As mentioned above, if the fiscal data is not sent to the operator for more than 30 days, the CCP is blocked. Therefore, if you are not sure that the data goes to the OFD, you need to generate a report on the current state of settlements. Note that this report can be generated at any time, and even after the close of the shift.

Fiscal accumulator closing report

A fiscal drive is a device that encrypts and stores all documents created at the checkout. The report on the closing of the fiscal accumulator is created before the need arose to get the FN from the cash register. This will be needed if the fiscal accumulator expires, the amount of its memory, or when it is necessary to remove the cash register from the register. At the same time, you first need to make sure that all fiscal documents have been transferred to the FDO. This can be verified in the shift close report.

The report on the closure of the fiscal accumulator contains the details that must be entered when re-registering the cash desk in connection with the replacement of the FN or when it is removed from the register: the date and time of receipt of the fiscal indicator, the number of the fiscal document, the fiscal indicator. These data can be found in the personal account of the OFD (or you need to save the printed report on the closure of the FN).

For more information on the procedure for replacing the fiscal accumulator, see "How to replace the fiscal accumulator in the online cash register".

Report on changes in the registration parameters of CCP

If any of the data declared during the registration of the cash register changes, you need to carry out the re-registration procedure - adjust the settings of the cash register itself, and also indicate the new data in your personal account on the nalog.ru website.

For example, re-registration of a cash register is necessary in the following cases: replacement of a fiscal accumulator; changing the location of the cash register (including transferring the cash register to another office within the same building); start of sales of excisable goods, etc.

In the process of re-registration of the cash register, a report is generated on the change in the cash register parameters. It contains the reason for re-registration of the cash register, as well as all the details specified in the CCP registration report, but with the changed values.

To complete the re-registration of a cash register, you need to enter data from the report on changes in registration parameters generated at the checkout in your personal account on the website nalog.ru.

In modern market realities, requirements for doing business are established to regulate the process of trade between sellers and buyers.

The main requirement for the sale of goods, works or services is a receipt confirmation of the operation.

Every day we receive a large number of checks, but without attaching importance to them, we often throw them into the trash can. However, a check is not just a useless piece of paper, it is a payment document.

Checks can be printed in different forms and have different names. The most popular on the market is the fiscal check. Let's try to figure out what a fiscal check is.

A fiscal receipt is a document printed on a cash register issued by the seller to the buyer as confirmation of the purchase of a product or service.

The cash register issuing fiscal checks is subject to mandatory registration with the tax authority.

In order to register a cash register, you need to contact the tax office. The fiscal regime in the cash register is established only by the tax inspector. After installation, the inspector is obliged to check the device by printing a test receipt on it.

The check checks special details and cash reports. If the device started working without problems, the inspector registers it in the general tax system and launches it into circulation.

The seller uses fiscal checks for accounting or tax accounting at the enterprise, and the buyer can use the check to return the goods in case it did not suit him.

A check is a document that confirms the purchase of goods for a certain amount on a certain date.

Since a check is an official document registered with the tax office, regulatory requirements are imposed on its appearance, namely, it must contain fiscal data. What is fiscal data in a check?

So, a fiscal receipt must contain the following details:

The fiscal label looks different on different cash registers... As a rule, an indication of a fiscal receipt looks like the following symbols: FR, F, FP, KKM with FP, Fiscal, Fiscal document.

Sample fiscal receipt

In the most general version, a fiscal receipt of a legal entity in 2019 may look like this:

LLC "PROGRESS"

Cashier: Sergeeva Olga

KKM 01189090 # 8909

INN 1145765565098

EKLZ 6785467345

05/30/18 21:09 SIS.

Drywall 10X12

Acrylic paint Hidler 7l

TOTAL

CASH \u003d 1600.00

********** FP ***********

00006789# 049005

Having decided on the concept of a fiscal check, you need to understand what the concept of non-fiscal payment documents means.

A non-fiscal check is a receipt printed on paper and is not a confirmation of the purchase or sale of goods.

If in tax relations a legal entity is on UTII (single imputed income tax), then the company has full right to use non-fiscal checks.

The main distinguishing features of fiscal checks from non-fiscal ones are the following features:

Unlike non-fiscal checks, fiscal checks are mandatory for legal entities in the form of individual entrepreneurs and business entities that are under the taxation regimes of the USN and OSNO.

For carrying out activities without a fiscal check, a legal entity can be punished with a fine of up to 350 minimum wages.

In order for the fiscal receipts to meet the established requirements, first of all, it is necessary to correctly register the cash register equipment.

In 2016, the law established a mandatory requirement for all businesses to maintain an online cash register. Its presence greatly facilitated the contact between the seller and the control and supervisory authorities, which began to receive all the necessary information about tax agents via the Internet.

To register a cash register, you must submit a package of documents to the tax authority at the location of the company.

The package of documents should include: an agreement with a third-party organization for servicing the cash register, an application in the established form indicating the cash register number and details of the legal entity, the technical passport of the device, a lease agreement if the premises are not owned, etc.

As part of the new federal law regulating online cash registers, from July 1, 2017, the federal tax service launched a project to check fiscal checks.

The check can be carried out by any person who downloads the mobile application "Checking the cash register receipt" to the phone from the official website of the Federal Tax Service of the Russian Federation.

The application allows you to check the legality of checks, store them in electronic form and, if signs of violation of the law are detected, promptly report them to the tax service.

After installing this application, you will need to register in it, indicating your personal data. This is done so that when making a purchase, you can show the barcode to the cashier and receive a receipt on it, not to mention your data.

Having a check in hand, the user can send a request to verify the transmission of purchase information to the Federal Tax Service. To do this, you need to scan the QR code or manually enter the data from the receipt.

The application provides an opportunity to send a message to the Federal Tax Service in the following cases:

  • The tax authorities have no information about the operation performed;
  • The seller has not issued a printed or electronic check;
  • A check was issued with errors in the details.

Now, many third-party unofficial sites also have services for checking the legality of checks.

Doing business is a big responsibility and high risks. The tax authorities conduct endless and total control over the process of deducting tax payments, not missing a single fact of violation.

Competent payment document flow and control over cash accounting will save your business from unscheduled inspections and penalties for not issuing fiscal checks.

From July 1, 2019, most trading organizations and individual entrepreneurs will have to use only cash registers that generate receipts in electronic form and can send data on all transactions to the tax authorities in settlements with buyers. We found out for you what an online checkout looks like, what its electronic and paper version is, what details and data the buyer must see.

2017 was a landmark year for most Russian trading organizations and individual entrepreneurs. From July 1 of this year, at the request of the new edition of Federal Law No. 54-FZ on the use of cash registers (KKT), which was amended by Federal Law No. 290-FZ dated 03.07.2016, they will have to use cash registers only with the function data transmission over the Internet directly to the tax authorities. In addition to additional costs and the need to conclude an agreement with a data transmission operator, the requirements for "smart cash registers" have led to changes in the fiscal document that forms the CCP. The details of the online cash register check differ from those provided for old-style documents. Let's consider this issue in more detail.

Requirements for an online cash register receipt

To begin with, let's figure out what the algorithm for the actions of the cashier and the work of the cash register looks like according to the new rules:

  1. the buyer transfers money or a payment card to the cashier;
  2. the online cash register generates a receipt with the necessary details;
  3. a paper version of the check is printed;
  4. data on the operation and the receipt are recorded in the fiscal drive;
  5. the check is certified by fiscal data;
  6. the check is processed by the fiscal accumulator and transferred to the fiscal data operator (OFD);
  7. OFD sends a signal to the fiscal accumulator about receipt of a receipt;
  8. OFD processes the information received and sends it to the tax service;
  9. at the request of the buyer, the cashier sends an electronic check to a mobile device or email.

This algorithm shows that one document is generated in two formats at once: paper and electronic. Moreover, they must carry the same information about the purchase made and the payment for it. The requirements for this information, as well as for the electronic format of the fiscal document, were approved by order of the Federal Tax Service dated March 21, 2017 No. ММВ-7-20 / [email protected] ... In fact, the tax authorities supplemented the previously existing requirements for a paper check with new ones.

What should be in an online checkout receipt that was not in the old paper version? The main difference is the QR code, thanks to which any consumer who has made a payment with cash or a plastic card, if desired, can easily check the legality of his purchase. To do this, you need to install a special mobile application on your smartphone or tablet, which is available for download on the official website of the online CCP. With its help, it is very easy to check a cashier's receipt for authenticity online: you just need to bring the QR code located in the center of the document to the video camera of your mobile device when the application is on. The screen should display information about the purchase, duplicating information from the receipt.

In addition, the tax authorities supplemented the fiscal document with the following mandatory data:

  • fiscal document number;
  • fiscal attribute of the document;
  • shift number;
  • serial number of the document for the shift;
  • type of taxation of the trading organization.

As a result, a sample of a check in an online checkout will look approximately the same. If the buyer informs the cashier of information about where he needs to send the electronic version, this should also be marked. Consider separately such a variable as the "fiscal attribute of the document". It is formed by the fiscal accumulator. This is a digital code that determines the characteristics of the transaction performed when sending the OFD data and further to the FTS.

In addition, any document must necessarily have a sign of a completed operation. It could be a purchase, a refund, or a correction. The cashier cannot simply cancel an already completed operation, which went to the fiscal drive and OFD. He must make a purchase return and break through the correction check. Each document on these transactions will have its own unique characteristics and will be submitted to the tax authorities.

Sample online checkout receipt

The paper version of the document printed by the new generation cash register should look like this:

Mandatory details and details of the online cash register check

It is very important to comply with the requirements for all components of the new sample cash register receipt. It must certainly contain all the required details. In the absence of at least one of them, this cash document will be considered invalid. For clarity, most of them are shown in the sample, but it is better to carefully study their full list:

  • the name of the commercial facility (store, kiosk, online seller, etc.);
  • the name of the document itself is "cashier's check";
  • settlement attribute (arrival, return)
  • nomenclature of goods sold.
  • quantity of goods sold.
  • unit price.
  • the cost of a purchased product of one item;
  • vAT rate (18%, 10% or 0%);
  • allocated amount of VAT;
  • the total amount of settlement on the check.
  • form of calculation - in cash with the amount.
  • form of payment - by bank card with the amount.
  • data on the seller's taxation system.
  • total VAT amount per check
  • position and surname, name, patronymic of the person who made the calculation;
  • shift number;
  • TIN of the organization that issued the check;
  • ЗН - serial number of KKM;
  • the name of the selling organization;
  • settlement address.
  • website address for checking the check
  • serial number of the check.
  • date and time of issue of the check.
  • registration number of KKT.
  • the serial number of the fiscal accumulator.
  • fiscal receipt number.
  • fiscal data attribute.
  • QR code for checking the receipt.

Obviously, there are a lot of required details, and familiarization with their full list discards such questions as "is it possible not to highlight the VAT check". However, at some points of detailing this document, it is still necessary to dwell in more detail. In particular, clarify such an issue as the obligation to indicate in the cash document all goods purchased by the buyer. Unfortunately for many organizations and individual entrepreneurs, the list of goods in the check is a mandatory requirement of the Federal Tax Service. You cannot simply indicate the word "product" or the name of the product group. Each purchase must be reported separately. Moreover, the name of the product entered in the CRE database must coincide with the main labeling of the goods being sold, that is, contain all the information that allows the buyer and regulatory authorities to uniquely identify the product and its basic characteristics. To do this, trading organizations will have to get to know more about product groups, for example, the All-Russian Classifier of Products by Economic Activity.

But for some categories of sellers, the need to detail the nomenclature of goods will arise only from February 1, 2021, this is, in particular, stated in paragraph 1 of Article 4.7 of Federal Law No. 54-FZ. Such lucky ones, for example, include individual entrepreneurs who apply preferential taxation regimes (PSN, UTII), as well as a simplified taxation system. True, if such individual entrepreneurs sell excisable goods, then they will have to take care of the detailed indication of all goods from the purchase right now.

Responsibility for incorrect details

If the FTS inspectorate reveals that a trading organization or individual entrepreneur issues online checkout receipts to buyers without one or more of the mandatory details specified in Article 4.7 of Law No. 54-FZ, then such a check may be invalidated. Responsibility for the seller organization and officials in this case will come in accordance with article 14.5 of the Administrative Code of the Russian Federation... Guilty officials can pay a fine in the amount of 1.5 thousand to 3 thousand rubles, and organizations and individual entrepreneurs - from 5 thousand to 10 thousand rubles. Probably, it will still be cheaper to set up the check details correctly.

What changes affected cashier's checks and SRF in 2018? What does the new 2018 cashier's check look like? When is it necessary to send an electronic check to the buyer? Who is not covered by the innovations? We will answer these and other questions in the article.

Online checkouts: why do we need new-type cashier's checks

In 2018, new entrepreneurs joined the wave of changes associated with online checkout operations.

Now all information about any transactions, in addition to recording on the fiscal drive, is also sent to the tax office, and in real time. This excludes the possibility of correcting and falsifying data on the part of entrepreneurs.

What kind of cash register an entrepreneur has, old or new, can be understood from the new sample cash register check. The main feature of the new online cash registers is in fiscal accumulators. Previously, their function was performed by an electronic tape (EKLZ). It contained little information - its memory capacity was 4 MB. When it overflowed or expired, it was necessary to contact the service center for a replacement. Now the EKLZ has been replaced by the fiscal accumulator (FN). It not only captures information about sales, but encrypts and transmits it to the server of the fiscal data operator (OFD) via the Internet.

The online checkout algorithm looks like this:

    Settlement with the buyer. Through the online cashier, payment can be carried out both in cash and by bank transfer;

    The cashier punches the cashier's check;

    Information about the operation performed (with the details of the new 2018 cash register receipt) is transferred to the fiscal drive, where it is recorded and encrypted;

    The data is sent to an intermediary between the entrepreneur and the tax office - OFD;

    From the FDO, the information goes to the tax office, while the operator sends a response signed with a fiscal sign to the online cash register.

Fiscal data received by the fiscal data operator is stored for five years.

If there is a problem in the network, the cash register will continue to work, but in offline mode, which allows you to print cash receipts without transferring data to the tax office. All information on operations will be written to the fiscal drive, and after the problem has been eliminated, it will be sent to the OFD.

Types of checks: paper and electronic

At its core, a cashier's check is a strict reporting form (SRF), a document confirming the fact of an operation. First of all, a cashier's check is a guarantor for the consumer.

For example, in the event that it becomes necessary to return the goods, the check will be confirmation that the goods were purchased at the outlet to which the buyer put forward the requirements for return.

The difference between an electronic check and a paper check is only in the way it is generated and presented to the buyer. If the cashier can print a paper check and give it to the buyer physically, then the electronic check can be sent to the buyer's e-mail or to the mobile phone number by SMS. The details of the checks will be the same, as well as their legal force.

The law does not oblige the entrepreneur to send an electronic check to each customer, whereas the paper version of the sales receipt must be given to the customer in any case.

If the buyer asked to send him an electronic version of the check before the sale at the checkout was closed, and the seller, for no objective reason, refused this request, the entrepreneur will be fined.

Objective reasons in this case mean the lack of physical ability to send an electronic check of a new sample, for example, in connection with a failure. Employment of the seller or cashier, the presence of a queue at the outlet will not be considered objective reasons.

Mandatory details of new cash register receipts

New requirements also apply to the registration of cashier's checks and SRF. The following information belongs to the obligatory details of cash register receipts:

    Date and exact time of purchase;

    Place of calculation;

    The name of the organization where the calculation was carried out;

    TIN of the enterprise or company;

    Online checkout number assigned by the manufacturer;

    Number (ordinal) of the check itself;

    The total amount of the calculation;

    The name of the operation performed;

    The method by which the calculation was carried out.

The type of cash register receipt details determines the format of fiscal documents. Until the end of 2018, three formats operate - FFD 1.0, FFD 1.05, FFD 1.1. The differences are only in the list of details. Thus, the variable “place of settlement” in FFD 1.0 is optional, and in later versions it is mandatory. From the beginning of 2019, the use of FFD 1.0 will be illegal: it is necessary to switch to FFD 1.05 in advance.

Strict reporting forms must contain the following information:

    Date and exact time of filling the SSO;

    Name of the created document;

    His number and series;

    The name of the enterprise, indicating the form of ownership;

    Name of service;

    TIN of the enterprise or company;

    The total amount of the calculation;

    Data of the responsible employee;

    Information related to the characteristics of the product.

In addition to the above information, after the commissioning of online cash registers, the following information has been added to the mandatory requisites:

    Information about the tax regime chosen by the entrepreneur;

    The number assigned to the fiscal drive by the manufacturer (today there are FN for 15 and 36 months on sale, and the FN-13 model has ceased to be produced);

    Fiscal data operator's official website address;

    Calculation attribute (name of the operation, for example, "Incoming");

    Buyer's data - phone number or e-mail (in case of sending an electronic version of the check);

    Cashier's data;

    The number assigned to the cash register at the time of registration;

    Indication of the VAT rate;

    Name of the item sold.

Where do the details in the new cashier's receipts come from?

If earlier it was possible to create a cashier's check in a word document (this was necessary to try to issue this check as a duplicate), then a new-sample cashier's check (2018) in a Word cannot be done.

First, because of the unique matrix code on the check.

Secondly, the formation of a fiscal document on a computer bypassing the online cash register is a violation for merchants, which is punishable by a fine of 10,000 rubles.

All details in checks are generated automatically. They come from:

    online cash registers;

    programs inside the cash register;

    commodity accounting software.

For example, the CCP itself is responsible for printing the information that is unchanged: about its own number, the form of taxation, company details, registration number, etc. Also, it is the online cash register that generates the number of the fiscal document and the QR code.

The software inside the cash register processes information that comes from devices connected to an online cash register, for example, from a trading scale or a 2-D scanner. The software is responsible for forming the type of fiscal document, as well as for marking the following information on the cash register receipt:

    vAT amounts;

    the total purchase amount;

    quantity (weight) of goods;

The inventory system associated with the online cash register also participates in the formation of a new cash register receipt. From it comes data on the name of the goods, the cost of one thing, the name of the cashier who made a specific fiscal document.

Let us consider in the table what the details of the new-sample cash register receipt (2018) mean.

Props

Explanation and notes

Name and TIN of the legal entity,

Full name and TIN SP

Cash register owner data.

Reg. cashier number and

online-KKT serial number

They differ. The first is given by the Federal Tax Service, the second - by the manufacturing company.

Settlement address

Address of the place where the online checkout is located

Place of calculation

Name of shop. For online retail, a website.

Document's name;

date, time of receipt formation;

check number for the shift;

shift number;

This data refers to service details. They are necessary for tax officials or for a trading company to conveniently search for a check in the program.

Fiscal document serial number

It differs from the check number, since a fiscal document is not only a check, but the cash desk counts all the documents that were generated by it. It is also service data.

Tax system

The system that is used when issuing a specific check (attention should be paid to those who trade with two tax systems at once in one store and with one online CCP).

Fiscal attribute of a document

Needed for tax inspection.

Email of the person who sends online checks to the buyer (this can be done by the OFD or the owner of the checkout).

Full name of the cashier

The data of the cashier who issued the cashier's check. Props are needed for all merchants, except for vending machines.

Name and quantity of goods

Props that are not required for entrepreneurs in special modes until early February 2021.

The fiscal document indicates the name of each product, its quantity or volume.

Price per one. goods (including discounts and markups)

The cash register software is responsible for calculating discounts and markups. It forms a ready-made value and sends it to print.

Signs of the subject and method of calculation

This variable is generated from FFD 1.05. It is indicated:

    type of sale (product, excisable product, service, payment or payout, etc.);

    method of calculation (full settlement, one hundred percent advance payment, partial advance payment; advance payment, credit and others).

Calculation attribute

Arrival (the buyer gives money), return of the receipt (the seller gives the money when returning the goods), expense (the seller buys something from the buyer, for example, recyclable materials) and refund of the expense (the buyer returns the money, and the seller gives the goods back to the buyer).

Calculation form and amount of payment

Cash or bank transfer and its total amount. An important point: if the seller receives the money through a loan, that is, the funds are credited to the account from the bank, then the form of calculation must be indicated as “electronic means”.

Product price plus VAT

The requisite is considered optional if the merchant does not pay VAT (IP in special modes).

Total amount

If the buyer asks to pay part of the goods in cash, part - by bank transfer, the total will consist of several values.

The most popular options in trade are: cash amount, e-money amount, prepayment amount, postpay amount (in installments).

Product nomenclature code

Phone number;

Buyer email

Indicated if the buyer asked to send him an electronic check or when buying over the Internet.

Details of the details and a new-sample cash register receipt 2018

Matrix code in a new sample receipt

The main visual difference of the new sample (2018) cash register receipt is in a two-dimensional bar code. It contains encrypted hyperlink to the issued check. It is read using a scanner or a special application on the phone. When scanning, a tax receipt opens.

By law, the matrix code on the check must be at least 20 mm (it is square in shape). However, modern smartphones also have the ability to scan microcodes (from 10 mm).

The QR code was introduced to avoid forgery of cash documents. Also, codes allow you to significantly save on paper: transfer information related to the purchase in a small segment and save it.

Method of checking a new check: application from the Federal Tax Service

Does the sales receipt have samples

The sales receipt is a supporting document issued upon sale. It does not have a format approved by law and can be printed on a printer in the store itself or by printing method.

This type of check is issued at the request of the client. You can generate a sales receipt by using and downloading one of the samples offered in this article \u003e\u003e\u003e

If you work with the program "Business.Ru Kassa",.

Sanctions and fines for violations

If the cashier did not issue a new-type cashier's check, in 2018 it is punishable by a fine.


The essence of the violation

Punishment

Checkout was not used: new checks were not issued

Officials - from a quarter to half of the calculation without the use of cash registers, not less than 10 thousand rubles.

Companies - from three quarters to one settlement without a new cash register, not less than 30,000 rubles.

The tax authorities saw a repeated sale without checks (the first time there was already a fine), if the amount of settlements without an online cash register is higher than 1 million.

Officials - disqualification for up to two years.

Legal entities and individual entrepreneurs - suspension of work for up to 90 days.

Old-style checks were issued (old type of cash register)

Officials - a fine from 1.5 to 3 thousand.

Legal entity - a fine from 5 to 10 thousand.

Failure to issue a check electronically to the buyer

Officials - a fine of 2,000 rubles.

For legal entities, the fine is 5 times higher, but for the first time the tax authorities may limit themselves to a warning.

However, if the entrepreneur has valid reasons, for example, a cash register failure or problems with a fiscal drive, then the Federal Tax Service may issue warnings.

At the same time, store employees are required to generate a correction receipt as soon as the problem with the cash register is resolved.

Answers to frequently asked questions about new cash register receipts

    What does a correction check look like (generated in case of an error or if the check has not been broken)?

The correction cashier's check looks like this:

This fiscal document must contain all information:

    the amount of the adjustment;

    calculation sign;

    type of correction,

    based on the correction.

How to write the name of the goods on the check?

All entrepreneurs, except for special regimes, are required to include the names of goods in the new-sample cashier's receipt in 2018.

However, now in the Russian Federation there is no reference book from which one could take the general nomenclature of goods, and in the law on online cash registers there are no strict requirements for the name of goods in fiscal documents.

In articles and interviews, representatives of the Federal Tax Service advise to name the product so that it is understandable to the buyer. It is possible, for convenience, to use symbols that combine products into groups.

For example, a bakery shop that sells cabbage pies, jam pies, and potato pies at a single price can be named in the inventory program as Assorted Pies.

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 profit tax or a single tax is paid from it.

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. They all use the cash method of income recognition. Such checks are classified as strict reporting documents, and a fine of up to 350 minimum wages can be imposed for the sale of goods without a fiscal check.

Registration procedure

Attention, only TODAY!

A cash register receipt 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;
  • date and time of its issue (purchase, 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 the 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 payment 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;
  • the total amount of funds accepted by the agent;
  • 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 current legislation and entails the imposition of a fine: in the case of an individual entrepreneur - from 1,500 to 2,000 rubles, by 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 quite 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 obligatory details - this is the TIN, the registration number of the cash register (KKM), and the 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 profit 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. They all use the cash method of income recognition. Such checks are classified as strict reporting documents, and a fine of up to 350 minimum wages can be imposed for the sale of goods without a fiscal check.

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 lies in the fact 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!

The fiscal drive (or FN) is a replacement for EKLZ (Protected electronic control tape - used for 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

The models of fiscal accumulators used on the territory of the Russian Federation are listed in the state register of 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 the 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 cash desk 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 information, refer to the article EDS - a tool for working with CRF. Detailed instructions for re-registering a cash desk on the FTS website are available at the link: Re-registration of a cash register on the FTS website

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Most of the enterprises in Ukraine and Russia, which are on the simplified taxation system, must use KKM 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 deeper into the concepts, the difference between them will be visible even to a person far from accounting. A fiscal check is a document of a certain type that 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 a product 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.

It is for this that the fiscal memory of the KKM serves. All receipts stored in the fiscal memory at the end of the working day are printed in order to calculate the amount and compare the received value with the amount at the cash desk.

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;
  • Total purchase amount;
  • Information about the cashier, including his signature;
  • Serial number of the cash transaction. It serves for control by the tax authorities.

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