What does the fiscal sign of the document mean. How to register in the online tax office. Abbreviated name in Russian

In July, many organizations and entrepreneurs will for the first time face the use of control cash register(cm. " "). 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 talk about what, when and why you need to form at the checkout.

What are fiscal documents

Documents that are created by the cash register (that is, the cash register) are called fiscal. According to Federal Law No. 54-FZ of May 22, 2003 (hereinafter referred to as Law No. 54-FZ), all fiscal documents must be transferred from the cash desk to the tax authority through a 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.

Report on the registration of cash registers

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 particular cash register registers, where it will be installed, in what mode it will work and through which OFD to transfer data.

This report also contains the following parameters: the fiscal attribute of the document, the number of the fiscal document, the date and time the fiscal attribute was received. This information must be entered in personal account on the site nalog.ru.

At the end of the procedure for registering the cash desk, the Federal Tax Service will generate an electronic card for registering cash registers. 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 opened and the cash desk 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.

Cash receipt and strict reporting form

A cash receipt is generated on the CCP for each payment, including when funds are received on the seller's settlement account from an individual, as well as when returning goods.

Law No. 54-FZ equated strict reporting forms (BSO) with cashier's checks. So, the BSO must contain the same details as the cash receipt. At the same time, such forms can only be generated using a special CCP - an automated system for BSO (see "").

Recall that Federal Law No. 337-FZ of November 27, 2017 delayed the transition to the “new” BSOs for organizations and entrepreneurs that provide services to the public (with the exception of those who provide catering services with the involvement of employees) and perform work on orders from the population (for details, see ""). Until July 1, 2019, these categories of businesses can use BSOs that are printed or formed using automated systems old sample. 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 at the checkout ends within a shift, a report on the closing of the shift must be generated. Most often, such a report is made once a day. Recall that the shift at the checkout should not exceed 24 hours. If the shift is not closed for more than a day, then the cash desk 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 checks that were generated during the shift.

Thirdly, it is in the shift closing 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 before the expiration date of the FN, or if its memory is 99% full.

Finally, a shift close report may contain aggregated sales information: 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 at present, this information is not required in the shift closing report, so it may not be 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 receipt correction

Law No. 54-FZ allows you to apply a correction check "when performing adjustments to calculations that were made earlier", but does not specify in which situations this can be done. In practice, a correction check is used when a cash register was not applied at the time of settlement - the cashier took the money, but did not create a cash receipt. For example, this can happen if there is a power outage, but the store continues to operate. Also, a correction check will be needed if, when paying with a card through an acquiring terminal, the operation was carried out, but the cashier did not break the cashier's check.

The tax inspectorate draws on correction checks Special attention. The fact is that non-use of CCP is a reason for a fine under Article 14.5 of the Code of Administrative Offenses 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 explanations.

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 supporting document as the basis for the correction. After that, you need to inform the tax inspector that the CCP was not used in the calculation, but you corrected this situation with the help of a correction check.

Note that if the cashier punched the cash receipt with errors, or the buyer returns the goods, it is not necessary to generate a correction receipt. In such cases, it is necessary to create a regular cash receipt with the sign “return of receipt”. (Also see “Correction check: when to apply and when not” and “”).

Report on the current state of settlements

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

As mentioned above, if the fiscal data is not sent to the operator for more than 30 days, the cash register 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 created at any time, and even after the shift is closed.

Fiscal accumulator closing report

A fiscal drive is a device that encrypts and stores all documents created at the checkout. A 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 term of the fiscal drive expires, the amount of its memory, or when it is necessary to remove the cash register from the register. In this case, you first need to make sure that all fiscal documents have been transferred to the OFD. This can be checked in the shift closing report.

The report on the closing 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 deregistering it: the date and time of receipt of the fiscal attribute, the number of the fiscal document, the fiscal attribute. This data can be found in the OFD personal account (or you need to save a printed report on the closing of the FN).

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

Report on changing the registration parameters of the cash register

If any 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 desk itself, and also indicate the new data in your personal account on the nalog.ru website.

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

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

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

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

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

Every day we receive a large number of checks, but, without attaching importance to them, we often throw them in the trash. 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.

A 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 set only by the tax inspector. After installation, the inspector is obliged to check the device by printing a test receipt on it.

In the check, special details and cash reports are checked. If the device has worked without problems, the inspector registers it in the general tax system and puts it into circulation.

The seller uses fiscal checks for accounting or tax accounting at the enterprise, and the buyer with the help of a check can return the goods if he did not fit him.

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

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

So, the fiscal receipt must contain the following details:

On different cash registers, the fiscal label looks different. 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, the fiscal receipt of a legal entity in 2019 may look like this:

PROGRESS LLC

Cashier: Sergeeva Olga

KKM 01189090 #8909

TIN 1145765565098

EKLZ 6785467345

05/30/18 21:09 SIS.

Drywall 10X12

Acrylic paint Hidler 7l

TOTAL

CASH =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 hard copy and is not a confirmation of the purchase or sale of goods.

If in tax relations a legal entity is in the UTII regime ( single tax imputed income), then the company has the 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 obligatory for legal entities in the form of individual entrepreneurs and business companies, located on the taxation regimes of the simplified tax system and OSNO.

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

In order for fiscal checks to meet the established requirements, first of all, you need to correctly register cash registers.

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

For registration cash register it is necessary to 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 desk, an application in the established form indicating the cash desk 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, on July 1, 2017, the federal tax service launched a project to verify fiscal receipts.

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

The application allows you to check the legality of checks, store them in electronic form and, in case of detection of signs of violation of the law, 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 present the barcode to the cashier and receive a check on it, without talking about your data.

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

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

  • The tax authorities do not have information about the transaction;
  • The seller did not issue 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 entrepreneurial activity This 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 maintenance cash accounting save your business from unscheduled inspections and penalties for non-issuance of fiscal receipts.

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

2017 has become a landmark year for most Russian trading organizations and individual entrepreneurs. From July 1 of this year, at the request of the new edition federal law N 54-FZ on the use of cash registers (CREs), which was amended by the Federal Law of July 3, 2016 No. 290-FZ, they will have to use cash registers only with the function of transmitting data via 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 cash register. The details of the online cashier's check differ from those that were provided for old-style documents. Let's consider this question in more detail.

Online checkout requirements

To begin with, let's figure out what the algorithm of the cashier's actions and the operation of the CCP according to the new rules looks like:

  1. the buyer gives money or a payment card to the cashier;
  2. the online cash desk generates a check with the necessary details;
  3. a paper version of the check is printed;
  4. transaction and check data 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 check;
  8. OFD processes the received information 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.

It can be seen from this algorithm that one document is formed in two formats at once: paper and electronic. At the same time, they must carry the same information about the purchase made and payment for it. Requirements for this information, as well as for electronic format of the fiscal document approved by order of the Federal Tax Service of 03.21.2017 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 the online checkout that was not in the old paper version? The main difference is a QR code, thanks to which any consumer who has made a payment in cash or with 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, available for download on the official website of the online CCP. With its help, it is very easy to check the authenticity of a cash receipt 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 turned on. The screen should display information about the purchase, duplicating the information from the receipt.

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

  • fiscal document number;
  • fiscal sign 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 check in online cash register ah it will look about the same. If the buyer informs the cashier about where he needs to send the electronic version, this should also be noted. Let's separately consider such props as "fiscal sign of the document". It is formed by the fiscal drive. This is a digital code that determines the characteristics of the transaction performed when sending OFD data and further to the Federal Tax Service.

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

Online checkout sample

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

Mandatory details and details of the online CCP check

It is very important to comply with the requirements for all components of a new sample cash receipt. It must 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:

  • Name shopping facility(shop, kiosk, online seller, etc.);
  • the name of the document itself is “cash receipt”;
  • settlement sign (incoming, returning)
  • list of goods sold.
  • quantity of goods sold.
  • unit price.
  • the cost of the purchased goods of one nomenclature;
  • VAT rate (18%, 10% or 0%);
  • allocated amount of VAT;
  • the total amount of the check.
  • form of payment - cash with the amount.
  • form of payment - by bank card with the amount.
  • information about the seller's taxation system.
  • total amount of VAT on the 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;
  • name of the seller organization;
  • settlement address.
  • site address for checking the check
  • serial number of the check.
  • the date and time the check was issued.
  • KKT registration number.
  • serial number of the fiscal drive.
  • fiscal receipt number.
  • fiscal data attribute.
  • QR code for check verification.

Obviously, there are a lot of mandatory details and familiarization with their complete list discards such questions as "is it possible not to allocate VAT in the check?" However, at some moments of detailing this document, it is still necessary to dwell in more detail. In particular, to 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 range of goods in the check is a mandatory requirement of the Federal Tax Service. You can not just indicate the word "product" or the name of the product group. Each purchase must be shown separately. Moreover, the name of the product entered in the CCP database must match the main marking 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 product groups, for example, All-Russian classifier products by type of economic activity.

But for some categories of sellers, the need to detail the product range will arise only from February 1, 2021, this, in particular, is stated in paragraph 1 of Article 4.7 of Federal Law No. 54-FZ. Such lucky ones, for example, include individual entrepreneurs who use 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 a detailed indication of all goods from the purchase right now.

Responsibility for incorrect details

If the inspection of the Federal Tax Service reveals that a trading organization or individual entrepreneur issues online checks to customers without one or more of the required 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 Code of Administrative Offenses 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 details of the check correctly.

What changes affected cash receipts and BSO in 2018? What does the new 2018 cash receipt look like? In what cases 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 cash desks: why do we need new cash receipts

In 2018, new entrepreneurs joined the wave of changes associated with the work of online cash registers.

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

What kind of cash desk is at the entrepreneur, old or new, can be understood from the cash receipt of the new sample. The main feature of the new online cash registers is in fiscal drives. 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, you had to contact service center for replacement. Now the fiscal accumulator (FN) has replaced the ECLZ. It not only captures information about sales, but encrypts and transmits it to the server of the fiscal data operator (FDO) via the Internet.

The algorithm of the online cash register looks like this:

    Settlement with the buyer. Through the online cash desk, payment can be made 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 receipt) is transferred to the fiscal drive, where it is recorded and encrypted;

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

    From the OFD, the information goes to the tax office, in parallel, the operator sends a response, signed with a fiscal sign, to the online checkout.

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

If there is a network problem, the cash desk 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 transactions will be recorded on the fiscal drive, and after the problem is fixed, 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 (BSO), a document confirming the fact of a transaction. First of all, a cash receipt is a guarantor for the consumer.

For example, if it becomes necessary to return the goods, the check will be a confirmation that the goods were purchased at that point of sale which the buyer has requested a refund.

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

The legislation does not oblige the entrepreneur to send an electronic check to each buyer, while the paper version of the cashier's check must be given to the buyer in any case.

If the buyer asked to send him an electronic version of the check before closing the sale at the checkout, and the seller, without objective reasons, refused this request, a fine will be imposed on the entrepreneur.

Under objective reasons in this case, it means that it is not physically possible to send a new electronic check, for example, due to a failure. The employment of the seller or the cashier, the presence of a queue at the outlet will not be considered objective reasons.

Mandatory details of cashier's checks of a new sample

The new requirements also apply to the issuance of cash receipts and BSO. The following information is required for cash receipts:

    date and exact time making a purchase;

    Place of settlement;

    Name of the organization where the calculation was made;

    TIN of the enterprise or company;

    Online cash desk number assigned by the manufacturer;

    Number (sequential) 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 receipt details determines the format of fiscal documents. Until the end of 2018, there are three formats - FFD 1.0, FFD 1.05, FFD 1.1. The difference is only in the list of props. So, the attribute “place of settlement” in FFD 1.0 is not mandatory, but 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.

Forms of strict reporting must contain the following information:

    Date and exact time of filling in the BSO;

    The name of the created document;

    His number and series;

    The name of the enterprise with an indication of 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 relating to the characteristics of the goods.

In addition to the above information, after the commissioning of online cash desks, the following information was added to the mandatory details:

    Information about the tax regime chosen by the entrepreneur;

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

    Address of the official website of the fiscal data operator;

    Sign of the settlement (name of the operation, for example, "Incoming");

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

    Information of the cashier;

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

    Indication of the VAT rate;

    The name of the item sold.

Where do the details in the new cash receipts come from

If earlier a cash receipt could be created in word document(it was necessary to try to issue this check as a duplicate), then a new-style cash receipt (2018) cannot be made in Word.

Firstly, because of the unique matrix code on the receipt.

Secondly, the formation of a fiscal document on a computer bypassing the online cash desk 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 desks;

    programs inside cash registers;

    accounting software.

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

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

    VAT amounts;

    the total amount of the purchase;

    quantity (weight) of goods;

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

Consider in the table what the details of a new sample cash receipt (2018) mean.

Props

Transcription and notes

Name and TIN of the legal entity,

Full name and TIN IP

Checkout owner details.

Reg. checkout number and

serial number online-KKT

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 cash desk is located

Place of settlement

Name of shop. With online retail - a website.

Document's name;

date, time of receipt generation;

check number for the shift;

shift number;

This information is for business purposes. They are necessary for tax authorities or for trading company to conveniently search for a check in the program.

Serial number of the fiscal document

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.

Taxation system

The system that is used specifically when issuing a specific check (you should pay attention to those who trade with two taxation systems at once in one store and with one online cash register).

Fiscal sign of the document

Needed for tax audit.

E-mail of the person who sends online checks to the buyer (this can be done by the OFD or the owner of the cash desk).

Full name of the cashier

Data of the cashier who issued the cash receipt. Props are needed for all merchants, except for vending machines.

Name and quantity of goods

Props that are not mandatory for entrepreneurs on special regimes until the beginning of February 2021.

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

Price per one. goods (including discounts and markups)

The checkout software is responsible for calculating discounts and markups. It generates the finished value and sends it to print.

Signs of the subject and method of calculation

This attribute is formed with FFD 1.05. Designated:

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

    payment method (full payment, one hundred percent prepayment, partial prepayment; advance payment, credit, etc.).

Sign of settlement

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

Form of payment and amount of payment

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

Product price plus VAT

The requisite is considered optional if the merchant does not pay VAT (IP on 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 trading are: cash amount, electronic money amount, prepaid amount, postpaid amount (in installments).

Commodity item code

Phone number;

Buyer email

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

Details of details and a cash receipt of a new sample 2018

Matrix code in a new sample check

The main visual difference of the new sample cash receipt (2018) in a two-dimensional bar code. It contains a 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 have the ability to scan microcodes (from 10 mm).

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

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

Are there samples of the sales receipt

A sales receipt is an auxiliary 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 a typographic 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>>>

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

Sanctions and fines for violations

If the cashier did not issue a new cash receipt, in 2018 this is punishable by a fine.


The essence of the violation

Punishment

The cash desk was not used: checks of a new sample were not issued

Officials - from a quarter to a 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 re-sale without checks (the first time there was already a fine), if the amount of settlements without an online CCP is more than 1 million rubles.

Officials - disqualification for up to two years.

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

Checks of the old sample were issued (the old type of cash desk)

Officials - a fine from 1.5 to 3 thousand.

Legal entity - a fine of 5 to 10 thousand.

Failure to issue a check in electronic form to the buyer

Officials - a fine of 2000 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 good reasons, for example, a cash register failure or problems with the fiscal drive, then the Federal Tax Service may issue warnings.

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

Answers to frequently asked questions about the new type of cash receipts

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

The correction cash receipt looks like this:

This fiscal document must contain all the information:

    the amount of the adjustment;

    sign of calculation;

    type of correction

    the basis of the correction.

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

All entrepreneurs, except for special regimes, are required to include the names of goods in the new sample cash 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 the law on online cash registers does not contain any 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 in such a way that it is understandable to the buyer. It is possible, for convenience, to use designations that combine goods into groups.

For example, a bakery shop that sells cabbage pies, marmalade pies, and potato pies at a single price can be called “Pies in assortment” in the inventory program.

Each knocked out 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 authorities to verify the correctness of conducting cash transactions.

The tax authorities closely monitor the issuance of fiscal checks, because all incoming cash is included in the taxable base, and income tax or a single tax is paid from it.

Fiscal receipt sample

Unlike non-fiscal, the issuance of fiscal checks is mandatory for all individual entrepreneurs and companies that use OSNO or USN. All of them 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 receipt.

Registration procedure

Attention, only TODAY!

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

In the cash receipt, in accordance with paragraph 4 of the Decree of the Council of Ministers - the Government of the Russian Federation of July 30, 1993

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

No. 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 provision);
  • the cost of the purchased goods (services);
  • a sign of the fiscal regime (letters F, FP or PFP).

In some cases, a cash receipt contains information about the amount of the discount, accumulative bonuses, etc. To verify cash register checks, a PDA (cryptographic verification code) is used, which is printed at the end of the document and allows you to recognize it for authenticity.

Article 5 of the Federal Law "On the activity of receiving payments individuals carried out by paying agents”, which entered into force on April 1, 2010, states that a cash receipt issued by a paying agent must contain the following details:

  • name of the document (cash receipt) and goods (services) paid by the buyer;
  • total amount accepted by the agent Money;
  • the amount of remuneration paid by the payer in the event of its collection;
  • date and time of payment, number of cashier's check and cash register;
  • the address at which the funds were accepted for payment;
  • name and location of the paying agent, its TIN, taxpayer number;
  • contact numbers of the supplier and the payment acceptance operator, as well as the payment subagent in case the funds were accepted by him.

Forgery or non-issuance of a cash receipt is a violation current legislation and entails the imposition of a fine: in the case of individual entrepreneur- from 1500 to 2000 rubles, officials- from 3000 to 4000 rubles, legal entities- from 30,000 to 40,000 rubles.

A cash receipt is a type of receipt printed by a cash register 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 are no differences between fiscal and non-fiscal checks. Both checks are issued by sellers to the buyer when selling goods and paying in cash or with a bank card.

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

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

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

Classification of cashier's checks and features by which they are distinguished

Each device is sealed. They are used by the tax authorities to verify the correctness of conducting cash transactions.

The tax authorities closely monitor the issuance of fiscal checks, because all incoming cash is included in the taxable base, and income tax or a single tax is paid from it. Unlike non-fiscal, the issuance of fiscal checks is mandatory for all individual entrepreneurs and companies that use OSNO or USN. All of them 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 receipt.

Registration procedure

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

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

Attention, only TODAY!

Fiscal drive (or FN) is a replacement for EKLZ (Electronic control tape secure - used for uncorrected accumulation of information about all payment documents and shift closing reports issued on the CCP). 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 fiscal data operator (for example, communication problems).

The fiscal accumulator performs two main functions:

  • Stores all cash receipts
  • Encrypts data and generates a special code to verify it

Models of fiscal drives used in the territory Russian Federation, are listed in state register fiscal storage. You can check that your FN is on this list on the website of the tax service. The main terms of operation of the FN 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

Models of fiscal drives. At the end of the life of the FN, it must be replaced, and the cash register itself must be re-registered.

A brief algorithm for replacing FN

What needs to be done to replace the FN? First of all, the replacement of the FN occurs not only due to the expiration of the validity period, but also when the FN memory 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, because 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 closing 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 website of the Federal Tax Service.

  3. Install a new fiscal drive
    You can install the fiscal drive yourself or contact a specialist. Instructions for replacing the FN are in the documents provided by the manufacturer of your CCP.
  4. Re-register the cash register on the website of the Federal Tax Service
    In the event of a replacement of the FN, it is mandatory to re-register the cash desk on the website of the Federal Tax Service.

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

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UFPUOIL: Lenta.ru

Most enterprises in Ukraine and Russia that are on a simplified taxation system must use cash registers to record financial transactions. After making a purchase, the seller is required to issue a fiscal receipt.

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

The buyer, in turn, takes it automatically, sometimes without even thinking that this is some kind of document. Like any document of strict accountability, a cash receipt must reflect certain information.

Existing types of cashier's checks

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

  1. Fiscal checks
  2. Not fiscal checks

If you delve into the concepts, then the difference between them will be visible even to a person who is far from accounting. A fiscal receipt is a document of a certain type, which was necessarily passed through a cash machine. It reflects information about the company, the amount received from the buyer, the cash desk number and a number of other important information. A non-fiscal check can contain all the same information, with the only difference being that the operation was not carried out through a cash register. And if a fiscal cash receipt is a document confirming the purchase of goods or payment for a particular service, then a non-fiscal receipt, 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 what the fiscal memory of KKM is for. All checks stored in the fiscal memory are printed at the end of the working day in order to calculate the amount and compare the received value with the amount on hand.

What are the requirements for checks?

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

  • The number of the cash register 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 KKM until the inaccuracy is eliminated;
  • total purchase amount;
  • Information about the cashier, including his signature;
  • Serial number cash transaction. It serves to control the tax authorities.

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