Sales receipt without a cash register: is it valid and in what cases?

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Published: September 16, 2018

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The fact of purchase and sale between the representative of goods or services and the buyer must have documentary evidence. Such documents are sales and cash receipts.

• Sales receipt: purpose and characteristics
• Sales receipt as an alternative to a cash receipt Using a sales receipt instead of a cash receipt
• Sales receipt as proof of payment

Temporary replacement of cash register

Sometimes cash register equipment cannot work, but it is difficult to stop the trading process. For example, there is no electricity or network failures. In this case, receipts for the goods are issued, they replace fiscal receipts.

After fixing the problem, the seller generates corrective documents and reports to the control authorities. Copies of receipts issued to customers are attached as confirmation of receipts to the cash register. On their basis, funds are posted.

What is the difference between a sales receipt and a cash receipt: table

To clearly display the difference between a sales receipt and a cash receipt, we will create a small table.

Cash register application

There are a number of goods for which you must issue sales receipts when selling them. It does not matter whether sellers use cash registers or not.

Such products can be divided into two categories:

1. A receipt must be issued:

• retail trade without a stationary point of sale;
• cars: indicate its name, model, individual numbers;
• precious stones: the type of stone and its standard are indicated;
• flora and fauna products: their type, name and quantity are indicated;
• weapon: name, characteristics, information on the use of precious metals are indicated;
• furniture: items, their number, information about the material are indicated.

Where to go in case of online fraud?

1. A receipt is issued to the buyer if the fiscal receipt does not contain information about the product:

• Shoes, clothing and other goods, unless their names, numbers, articles, etc. are indicated;
• building materials, unless their list, article number, and characteristics are indicated.

Instructions for filling out a sales receipt

A sales receipt is a payment document confirming the completion of mutual settlements between the seller and the buyer. This document is simple to design, so it does not cause any particular difficulties for users.

When filling out the sales receipt form, you must follow the following rules:

1. The first line of the document indicates the full name of the company distributing the goods. As additional information, you will need to enter the OGRN number from the constituent documentation of the legal entity and indicate the organizational and legal affiliation.
2. Next, indicate the actual address of the retail outlet where the goods are purchased.
3. In the middle of the line the name of the document “Sales Receipt” and its number according to the company’s internal document flow are indicated. The date of the transaction is also indicated.
4. In the line “Seller” the full name of the employee making the sale is indicated. Information must be submitted in both expanded and abbreviated formats.
5. The main part of the sales receipt is presented in the form of a table consisting of several columns - No., name and characteristics of the product, unit of measurement, quantity, price for 1 unit of product, total amount. All these lines are required. If there are blank lines left after completing the document, they should be crossed out for security purposes.
6. The “Total” line indicates the total cost that the buyer must pay for the completed purchase. The amount is indicated in both digital and capital forms.
7. Finally, the sales receipt must be signed by the salesperson. If an organization uses a seal in its work, it should be placed on the document (this requirement is not mandatory from 2021).

Primary document for accounting

When registering business transactions of enterprises, a sales receipt is used for:

1. Documentary substantiation of enterprise expenses in fiscal accounting. When generating reports on expenses and profits, documents confirming payment are taken into account.
2. Confirmation of the use of funds for specific needs.
3. When carrying out purchase and sale transactions among legal entities. The merchant can make demands for repayment of the debt on the basis of such receipts.
4. Reimbursement of employee expenses for the needs of the enterprise or payment of travel allowances. Expenses are compensated based on the advance report of the accountable person. Quite often, supporting documents are needed to generate this report.

Use of a cash receipt by consumers

Many consumers these days demand CC and have every right to it. A check can be useful for a client to provide reporting on the purchase of certain goods for a specific amount of money. The legislation clearly states all the points that ensure that CPs are always issued by entrepreneurs. Some individual entrepreneurs also use FC to provide complete sales information in the expense report.

The fact of providing the FC when returning damaged goods will make your life much easier and relieve you of the burden of providing evidence that the goods were purchased directly from that place. Current legislation does not oblige you to return goods only if you have a control certificate, but its presence will make your life much easier.

Requirements for a sales receipt

The legislation does not establish requirements for the production of sales receipts. They can be purchased from printing companies or compiled with your own hands. But for the document to be reliable, it must contain the required details:

1. Document's name.
2. Number and date when it is filled out.
3. Name of the organization
4. Taxpayer code (TIN or EDRPOU).
5. Name of the service or product.
6. Number of items purchased.
7. Price per unit.
8. The total cost of each item.
9. Total purchase amount.
10. Personal information of the person who issued the receipt, his signature and position.

At the discretion of the entrepreneur, the form may contain additional information, but the presence of the details specified above is required.

Legal use of facsimiles in Russia in 2021?

The law does not require a stamp or seal of the seller. But its presence proves the authenticity of the trade document in disputes.

What should a sample sales receipt contain for working without a cash register?

The list of information that must be present on the sales receipt is given in paragraph 2.1 of Article 2 of the old law No. 54-FZ:

• name of the document (for example, Sales receipt, Receipt);

• its serial number and date of issue;

• name of a legal entity or last name, first name and patronymic of an entrepreneur. Don’t forget to specify the legal form of the business. Those. for a legal entity this will be, for example, Romashka LLC. And for the entrepreneur - individual entrepreneur Sergey Petrovich Ivanov. Moreover, supplementing the sales receipt with details is not prohibited;

• TIN of the organization or entrepreneur;

• content of the operation, i.e. the name of the goods purchased (services provided or work performed) and their quantitative expression. However, it is worth paying attention to the wording that the law itself gives when describing this requisite: “the name and quantity of paid goods purchased...”. Those. a sales receipt is issued only for those goods (work, services) that are paid in cash and are not subject to release without payment . The fact is that a sales receipt is a document that confirms payment made by the client, even partial. This is its only purpose!

• payment amount;

• the position of the person who issues the sales receipt, as well as his surname and initials, and personal signature.

This information should be on the sales receipt. But this document can be supplemented with other details, for example, providing space for printing, etc. This is not prohibited! The main thing is the presence of mandatory information.

It is worth noting that the sample sales receipt for work without a cash register for individual entrepreneurs and for LLCs is the same in terms of the content of the required details. Adding more lines to this document by the old Law No. 54-FZ is not prohibited and is even necessary - this allows you to reflect the specifics of the business transaction.

But the question is: are blank sales receipt forms initially taken into account somewhere, or is a stack of them simply given to the cashier or salesperson to work with?

Registration of goods receipts

If receipts were made to order, they must be recorded in business accounting.

Step #1 . Receipt of sales receipts through a special order is displayed in the “Materials” position.

Step #2 . Using a claim form, they are issued to the person bearing financial responsibility. This could be a cashier, a salesperson, or any other person who writes out documents about the purchase of goods. After which, the forms are written off as expenses of the enterprise.

Step No. 3 The receipt and write-off of forms is recorded in the materials registration card.

Are the document details different for LLCs and individual entrepreneurs?

There are no fundamental differences in the design of a sales receipt issued by an entrepreneur and a company. Just as there is no unified form of this document. Its appearance depends only on the imagination of the company; however, many companies use ready-made printed forms to issue a sales receipt.

Sales receipt sample

Sample of a sales receipt issued on behalf of an LLC

Capitalization of cash proceeds

With the help of sales receipts, revenue receipts are recorded. To do this, they are all assigned numbers. The entrepreneur himself can decide what the numbering will be: continuous for the whole year or separately by day.

Information about receipts received during the day is generated in a cash order, and the numbering of receipts is indicated in the cash register.

When accepting payment by card, the proceeds are not posted through a cash order. It is credited by the bank to the merchant's current account. Documents on payment and sale of goods are issued to the buyer, but are not included in the cash register reporting.

How is a sales receipt used for the purposes of Law No. 290-FZ?

A sales receipt must be used for both cash payments (i.e., banknotes and coins) and payments made through payment cards. In addition, this document, unlike the strict reporting form, can be issued to a client (buyer), who is:

• representative of a legal entity. In other words, cash payments between legal entities or with an entrepreneur can be safely carried out without a cash register, registering them using only a sales receipt;
• or an entrepreneur;
• or an ordinary citizen.

But the sales receipt must be issued upon the client’s request! This condition is stated in the old law No. 54-FZ and is one of the key ones - for not using cash registers and for not switching to online cash registers until July 1, 2021 or 2021.

And the old law No. 54-FZ clearly states when exactly the requirement to provide a check from the client should be made - at the time of payment for goods (services or work). But is it worth ignoring the consumer’s desire to receive a sales receipt if he applies for it, for example, a little later, but during the day of purchase? Not worth it! However, this requirement can be ignored if the client comes for a sales receipt the next day.

But regardless of the situation, in order to comply with the conditions of Law No. 290-FZ for not using cash registers and not switching to online cash registers before July 1, 2018, simply issuing a sales receipt at the client’s request is not enough! The document itself must contain certain details.

Conclusion

A sales receipt is a legal and complete document that confirms payment and receipt of products. It has the same legal force as a cash register. For some groups of entrepreneurs it is mandatory and is issued instead of a cash receipt.

In addition, the document can be an alternative to a fiscal receipt or its application.

If the production of forms entails financial costs, they are recorded in accounting. With their help, control over the flow of cash income is maintained.

Is it possible to issue a sales receipt without a cash receipt?

Entrepreneurs and organizations working on the UTII system are required to issue the buyer a receipt or sales receipt, but they cannot issue a cash register receipt due to the lack of a cash register. For this reason, in their case, issuing a sales receipt without a cash receipt is quite natural and legal.

In addition, clause 7 of Article 7 of Federal Law No. 290 states that a sales receipt instead of a cash receipt can be issued by entrepreneurs who are in the patent tax system. However, within the framework of these special tax regimes, the use of a sales receipt without a cash register and an online cash register is permitted subject to additional conditions:

1. In relation to types of activities for which the Tax Code of the Russian Federation provides for a UTII system, and regulatory acts of regional significance - a patent.
2. Provided that specific types of business activities do not fall under the obligation to process cash payments using strict reporting forms and under the conditions of paragraph 3 of Article 2 of the Federal Law No. 54, which states that work without a cash register and the preparation of any additional documentation is permitted and is not illegal act.
3. A sales receipt is used exclusively for processing and confirming cash payments and transactions using bank cards.
4. The sales receipt is not only issued at the buyer’s request, but also meets all the criteria and standards approved in the old edition of Federal Law-54.

Features of using a sales receipt

A sales receipt is a payment document certifying a transaction between the seller and the buyer. A check belongs to the documentation of strict reporting, therefore a number of requirements are put forward for its execution. According to current standards, the sales receipt must comply with the recommendations of the BSO, which are outlined in Decree of the Government of the Russian Federation No. 359.

The use of a sales receipt is allowed as:

• a full-fledged legal alternative to a cash document;
• actual replacement of a cash receipt;
• mandatory addition to the cash payment document;
• primary document for the formation of accounting and tax records.

Sales receipt form for individual entrepreneurs

Sample of filling out a sales receipt for an individual entrepreneur
Depending on the taxation regime, a receipt is issued for the buyer:

• BASIC - main and additional papers are issued at a time. If one of the documents is missing, the second one is invalid.
• USN - requires mandatory installation of cash register. The buyer receives two pieces of paper: a cash receipt and a sales receipt.
• PSN - the patent form gives the right to issue a sales sheet without a cash document. The condition is that the form must be filled out correctly.
• UTII - an individual entrepreneur under a unified taxation system has the same rights to issue a document as under a patent system.

When purchasing products, you need to familiarize yourself with the tax form.

Features of registration of a sales receipt

It consists in correct registration, for example, if goods for the office were purchased, then in each line they write down a unit of a specific group, the total quantity and cost, and so they fill out for each group, and do not combine them on one line. If you do not comply with this requirement, you may have problems with the posting of goods in accounting, and the tax office may apply its sanctions for incorrect execution of the payment document.

The total amount of goods purchased or services received is recorded in a separate provided for this, even if only one item of goods was purchased. The amount is written in numbers and in words in parentheses.

If all the lines on the check are not filled in, they are crossed out so that it is not possible to add anything. You need to be careful about the registration, otherwise problems may arise with many inspection structures.

Basic Concepts

By definition, a check is a document that indicates a specific amount and amount of funds.

Based on the reasons for regulating this amount on paper, two types are distinguished:

Based on the documentation, they are divided into the following categories:

In general terminology, the following entities play an important role:

According to the law, we can briefly summarize whether a sales receipt without a cash receipt is valid in 2020:

1. When selling a product or service, a cash receipt is issued, and it does not matter whether the payment was made in cash or electronic money.
2. Entrepreneurs who are engaged in retail trade using PSN or UTII until July 1, 2021 may not have used cash registers. If such entrepreneurs do not have working personnel on their staff, then the period when the cash register can not be used is extended until July 1, 2021. Instead of a cash register, they issue a commodity one.
3. Both checks confirm the purchase and sale agreement for a product or service.

It doesn’t matter what happened to the cash receipt: it was lost or not issued by the entrepreneur at all; to confirm the purchase of a product or service, it is enough to present a sales receipt.

Both checks are two independent documents that confirm the completed purchase and sale procedure. For a number of circumstances, they may be complemented by each other and issued together.

The cash register is, first of all, necessary for maintaining tax reporting, but the merchandise register is directly for individuals who have made a purchase. Accordingly, they can exist either independently or complement each other.