PKO instead of a cash receipt for individual entrepreneurs on the simplified tax system, BSO and is accounting necessary?

Is it possible to issue a receipt from the PKO to the client along with the cash receipt? Is it even legal to issue such a document? The questions posed are quite interesting.

The reason for this is simple: there are real examples when an individual entrepreneur, selling a product to a client, does not give him a check punched by cash register, but only provides a receipt from the receipt (cash receipt order) and, for example, an invoice. Can an entrepreneur do this? In what cases can a check be replaced with another document? Let's start to figure it out in order.

The concepts of “cash register” and “cash register”: essence and differences

First, a little theory. Let’s start our discussion with the concepts of “cash register” and “cash register”. Most mistakes and misconceptions are due precisely to the fact that their meaning is often confused.

So, the cash desk is all transactions of an individual entrepreneur (or organization) carried out in cash. These can be either income transactions (receipt of income) or expenditure transactions (spending funds for various purposes). All cash transactions must be recorded on cash register. In fact, all individual entrepreneurs and organizations have a cash register; exceptions are very rare: even if all transactions are carried out by bank transfer, you can withdraw money for some business expenses, for example, for the purchase of office supplies.

“Cashier” is a kind of imaginary “wallet” where money comes in and where it comes from for expenses. For organizations, the concept of “cash” looks easier to understand, since in accounting according to the chart of accounts there is a special account 50 “Cash”, which records all cash transactions.

Cash register is a cash register equipment necessary for making cash payments for goods (or services) sold to a client, that is, the machine itself, which issues a check.

The definition from the law generally goes like this:

Cash register equipment - electronic computers, other computer devices and their complexes that provide recording and storage of fiscal data in fiscal drives, generate fiscal documents, ensure the transfer of fiscal data and print fiscal documents on paper in accordance with the rules established by the legislation of the Russian Federation on application of CCT.

Let's immediately note the important differences:

1. According to the cash register, only cash received from customers for goods or services purchased from you is recorded; at the cash register, all cash receipts are considered receipts - revenue from the cash register for the day, withdrawals of money from the current account, and so on.
2. You cannot spend money from the cash register - there is no expense part, money for expenses can be issued exclusively from the cash register.

Conclusion: cash register is not equivalent to cash register - these are different concepts that mean different things. Cash desk is all cash transactions of an entrepreneur or organization (a kind of “big wallet”), cash register is the actual machine for accepting money from a client and issuing a check. The connection between the two concepts can be easily shown: at the end of the day, the store’s revenue from the cash register is handed over to the cash register of the individual entrepreneur (organization), the transaction is formalized by the receipt.

Regulatory regulation of the issue

So, we divided the “cash register” and “cash register” among ourselves. Now we will divide the legislative acts regulating these issues. Let us especially highlight two of them:

1. Law No. dated May 22, 2003 “On the use of cash register systems when making cash payments...” No. 54-FZ - regulates the use of cash register systems.
2. Directive of the Central Bank dated March 11, 2014 “On the procedure for conducting cash transactions...” No. 3210-U regulates the management of the cash register.

Having studied the documents, we conclude that all individual entrepreneurs and organizations have a cash register, that is, cash transactions (exceptions may occur, but very, very rarely), and therefore everyone must conduct them. Only individual entrepreneurs who take into account income/expenses and physical indicators in accordance with the norms of the Tax Code of the Russian Federation (for example, in KUDIR) have the right not to draw up documents for the cash register (receipt, consumables, cash book).

Conclusion: we repeat once again, “cash register” is not equal to “cash register”. The obligation to fill out a cash book has absolutely nothing to do with the mandatory use of cash registers when accepting payments from clients in cash. It is quite possible that you have a cash register, as required by law, but you, as an individual entrepreneur, enjoy the right not to process cash transactions. Or, conversely, you, as an individual entrepreneur, fall under one of the exceptions of Law No. 54-FZ and do not use cash registers, for example, when issuing BSO to individuals, but register cash transactions for receipts, filling out receipts and a cash book for control purposes.

Using strict reporting forms instead of cash registers

1. Sale of lottery tickets.
2. Sale of postage stamps (state stamps only) at nominal value.
3. Acceptance of waste materials from citizens (with the exception of scrap metal).
4. Trade in printed materials.
5. Trade in ice cream kiosks and trade in bottling soft drinks, water and milk.
6. Sale of travel tickets and coupons (until 07/01/2021).
7. Trade in religious objects.
8. Plowing gardens and sawing firewood, etc.

The sales receipt form is not approved by regulatory acts. Accordingly, the entrepreneur and the organization have the right to develop it independently, but taking into account the reflection of a number of details in it (letter of the Ministry of Finance of Russia dated 02/11/2021 No. 03-11-06/3/28, part 2 of article 9 of the law “On Accounting” dated 06.12.2021 No. 402-FZ), such as:

Cash receipt and PKO

The differences described above allow us to conclude that there is a difference between two documents - the PKO and the cash receipt.

A cash receipt is a document issued by a cash register. What is its meaning? For the client, the check is confirmation that the individual entrepreneur has received money from him. Accordingly, in the future, the buyer will be able to file a claim with a receipt if the product turns out to be of poor quality. For individual entrepreneurs, knocking out a check is confirmation of the acceptance of cash, that is, in fact, confirmation of the formation of the amount of total sales revenue.

PKO is a primary accounting document used to record cash transactions. The meaning of a receipt order is completely different: it is used directly to record cash flow within your business (or within an organization).

This form looks like this:

Conclusion: PKO is not equivalent to a cash receipt and cannot replace it. With the help of PKO, they register the receipt of funds from various sources, rather than receiving money from customers at the cash register for purchased goods.

Now let's move on to the question itself: is it possible to issue the buyer only a receipt from the PKO? We will try to give a detailed answer. We will rely directly on Law No. 54-FZ.

Strict reporting forms for individual entrepreneurs

• We reflect information about the arrival of unused copies of forms. Financially responsible employees must report on the use of forms on a regular basis, and the return of unused forms must also be recorded in the ledger. Data on the return of unused BSO must also be entered into the BSO accounting book

The personal experience of the author of this material shows that it can be very risky to use the services of various sites for issuing BSO, offering the opportunity to generate forms online and then print them out using a regular computer and office equipment. And although such sites assure potential clients of the legality of this method of producing forms, it is hardly possible to prove the legality of forms issued in this way. The entrepreneur will have no chance to confirm that when creating the forms, a system was used that fully satisfies the above legal requirements. The author once observed the process of negotiations regarding the nature of the origin of the strict reporting forms used between a tax inspector and a private entrepreneur providing taxi services to the population. Unfortunately, the businessman had to pay a fine and refuse further cooperation with enterprising online blank manufacturers.

Please note => Letter to the traffic police to cancel a fine sample

What do we have in the source data?

• Cash register systems should be used by organizations and individual entrepreneurs if they make payments in cash, bank cards, or electronic means of payment;
• if all your sales go through a current account (non-cash payment), cash register is not used, as it is simply not needed;
• There are exceptions to the general rule when cash registers may still not be used: provision of services to the public (they may not use cash registers until 07/01/2021);
• specifics of activity or location;
• payment of tax on imputation or patent.
• We have already talked about all the exceptions in the previous article.

• Each of the exceptions to the CCP Law is accompanied by some condition, the fulfillment of which is mandatory (what must be issued instead of a check and how this document must be drawn up).

Conclusion: the main document that serves as confirmation of payment by the client for goods and services is a cash receipt. If the Cash Register Law obliges you to use a cash register, you are required to issue a check; if you may not use a cash register, but you have one (you fall under an exception, but do not use it) – you are required to issue a check.

It turns out that the presence of a cash register obliges the individual entrepreneur to issue the buyer a check, and not some other document. Let's talk about a few more situations:

• you must use a cash register, you have it, but you don’t knock out a check;
• you have the right not to use cash register, but you have it (you don’t use this right) and you don’t knock out a check;
• you must have a cash register, but you don’t have it, and therefore you cannot issue a check.

All these cases are classified as violations of the law. Failure to use cash registers and failure to punch a check are considered violations and will ensure that you are held accountable even when you do issue some document to the buyer (a certain form, a receipt from the PKO, and so on).

Everything is pretty clear here. Now let's get back to exceptions. Each of the exceptions to the CCP Law is accompanied by special requirements. These requirements are as follows:

• in a situation with the provision of services to the public (that is, individuals), cash register systems may not be used, but only on the condition that each client receives a completed BSO from the entrepreneur;
• when using UTII or a patent, you can do without a cash register, but issue a sales receipt or other document at the client’s request. These documents must contain all the details established by law;
• if the activity or location is specific, it is allowed not to issue anything at all.

Conclusion: what can be given to the buyer instead of a cash register receipt if there is no obligation to use a cash register? There are only three options:

1. BSO;
2. sales receipt or other document, but with a mandatory set of details;
3. don't give anything away.

Strict reporting forms: what applies to them

For example, in OKUN there is no mention of real estate activities and other types of services. If your company works in this direction, you should check with government agencies: perhaps this type of work of the organization is hidden under the vague wording “Other services”.

According to the provisions of the law, companies that provide services to citizens and accept payments in cash or by cards can save on installing cash registers and issue strict reporting forms to customers instead of checks. What these include is determined by the direction of the organization. The paper can be of any format, the most important thing is that all the required details are present. The use of such documentation requires the firm to adhere to strict standards of storage and control.

PKO instead of BSO

Is PKO suitable for the listed options? Let's consider the first two points: BSO and “other document”.

I’ll say right away that the BSO has its own requirements for mandatory details (clause 2 of the Russian Government Decree No. 359 of 05/06/2008), in addition, it must be approved by the individual entrepreneur (or LLC) and printed in a printing house. There are similar requirements for “other documents” (the list of details is given in paragraph 1 of Article 4.7 of Law No. 54-FZ as amended on July 3, 2016).

Now let's talk further. If the transaction of accepting cash for goods is processed by the PKO, the client will then receive a receipt for the PKO. Can it replace the BSO or “other document”? No, it cannot, because the lists of mandatory details of these documents differ from the details of the receipt form.

Is it possible to modify the form of the receipt for the PKO so that it meets at least the requirements that apply to the “other document”? This is only possible in theory; in practice there are several significant snags:

1. The type of PKO has been approved, it is drawn up according to form No. KO-1 - who will finalize the unified form? There are few people willing.
2. In order for a receipt for a PKO to pass as a BSO, it needs not only to be finalized, but also to have the forms printed in a printing house - especially since no one will do this.
3. There is one more important point, even more theoretical than the previous ones. Provided that the first two points are fulfilled (let’s imagine this), we will essentially receive a new document. The original purpose of PKO is to record cash transactions at the cash register. Will our new document still be considered suitable for processing cash transactions, since it will be different from KO-1? Will the modified PKO remain legitimate for its original purpose? The issue is very controversial.

Conclusion: there can be a lot of theoretical reasoning on this issue, we have absolutely no need for it. In practice, there is only one conclusion: a receipt from the recipient cannot replace the BSO or “other document” that must be issued to the client if the individual entrepreneur has the right not to use the cash register.

Now let's turn to the last option, when the individual entrepreneur may not give anything to the buyer. In fact, if an individual entrepreneur is not obliged to issue anything to a client, but issues a receipt for a receipt, this does not directly contradict Law No. 54-FZ.

But let's pay attention to this. A receipt from a PKO can only be issued when the cash goes directly to the “cash desk” of the individual entrepreneur (or organization). Let us remind you that it is possible not to issue anything to the buyer only in case of exceptions related to the specific nature of the activity and location.

It turns out that “cash office” practically does not fit in with this exception. For example, an individual entrepreneur cannot receive money at the “cash desk” in any way if he is engaged in retail trade or from tanks, or selling products at a fair. It turns out that issuing a receipt to the client to the receipt in this case indirectly contradicts clause 3 of Law No. 54-FZ.

Conclusion: in this case, theoretically, it is still possible to issue a receipt to the PKO without violating anything. But this possibility is so small, and the justification is so confusing, that it is difficult to draw a conclusion about the legality of such actions.

Online magazine for accountants

In general, there is no single established form for strict reporting forms. After all, each area of ​​business has its own nuances that imply the need for a certain type of BSO, different from others. And according to the law, strict reporting documents can be used when providing any type of services to citizens. Most often, their role is played by receipts for the provision of services.

Sometimes it is difficult for an accountant of a company or an individual entrepreneur to determine which document is classified as a BSO. For example, a difficulty often arises - is a sales receipt a strict accounting document? The same questions arise in relation to cash receipt orders.

Interesting: What documents are needed to apply for a social scholarship for students in 2019

The sum of it all

When paying in cash, issuing to the client a receipt from the merchant as confirmation of payment instead of a check issued by cash register or other documents provided for in case of exceptions is illegal. In any case, the main document is considered to be only a cash receipt. It can be replaced by a BSO, sales receipt or “other document” only in situations provided for by law. PKO is a primary accounting document that has its own meaning - registration of cash transactions within the activity.

Sales receipt

A sales receipt is a strictly accountable document that is widely used in trade when working with cash. It is used when a representative of the selling organization (for example, a cashier) must confirm the receipt of funds and the completion of the sale. Most often, sales receipts are used in cases where the seller has the right not to use cash registers in his work, or when the client asks, in addition to the cash register receipt, to issue a sales receipt, for example, to decipher the full list of purchased products. A sales receipt does not have a unified template, so enterprises and organizations can develop a document template on their own or write it in free form. Some organizations, having come up with their own form of the document, subsequently order a certain edition from the printing house and sellers fill out the forms by hand during sales, sellers of other companies enter all the information about the sale into a form file stored in the computer and print out the sales receipt on a printer each time a sale is made.

21 Dec 2021 marketur 189

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