A check for a cash receipt order: is it necessary in 2021, is a PKO valid without a check document?

Details of cash and sales receipts

A sales receipt is a primary document confirming the fact of economic life - the conclusion of a purchase and sale agreement (FZ-402 dated 6/12/11 “On Accounting”, Article 9; Civil Code of the Russian Federation, Article 493).

A sales receipt does not have a unified form; its details are subject to the same design rules as other primary accounting documents:

name “Sales receipt” (in the vast majority of cases, the document is numbered for ease of processing);
date when issued;
seller's data: TIN, address (legal and physical, if they differ), contact details;
list of goods (works, services) that were sold and their quantity;
unit price, cost;
surname, position, signature of the person responsible for drawing up the document.

The details of a cash receipt, while generally consistent with the requirements of the specified Federal Law and the Civil Code of the Russian Federation, differ significantly from those of a commodity receipt. They are dictated by the norms of Federal Law-54 dated May 22, 2003 (Article 4.7-1).

Additionally, a range of information is included:

form of payment (cash or electronically);
reg. number of the cash register, serial number of the fiscal drive;
a website where you can check the authenticity of a check;
email of the seller and buyer, to which you can send the document in electronic form;
address of installation of cash register equipment;
QR code for automatic reading of check data, etc.

On a note! The list of cash receipt details is constantly adjusted and supplemented by the fiscal authorities. Thus, from March 1, the next amendments to the document details come into force, according to Order No. ММВ-7-20 / [email protected] dated 08/29/19 of the Federal Tax Service.

At first glance, the answer to the question about using a sales receipt without a cash receipt appears to be negative, since a cash receipt contains more detailed information confirming the transaction. It meets the requirements of the Federal Tax Service, which makes it possible to unquestionably include a business transaction in the calculation of the tax base.

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However, you need to understand why and how each document is used in accounting.

Do I need a sales receipt for an online cash register receipt?

On the one hand, the online cash register receipt should contain basic information about the item. Resolution of the Government of the Russian Federation No. 745 specified the requirements for the details of a cash register receipt. The check must include:

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On the other hand, Federal Law No. 54, Article 4.7, details new requirements for the details of an online cash register receipt. The need to indicate the value added tax (VAT) rates on the receipt has been added to the basic details. If the receipt contains complete information, then a sales receipt can replace a cash receipt. Accounting outsourcing experts Glavbukh Assistant will help you understand the preparation of primary documentation and record keeping.

Is it possible or not?

Cashier's check is used only in cash and electronic payments. Non-cash payments require the use of other documents confirming the transaction. In addition, the norms of Federal Law No. 54 on the mandatory use of cash registers, despite the almost complete coverage of cash and equivalent trade transactions, contain a number of exceptions.

This means that there are two possible documentation options:

sales receipt without addition to it in the form of a cash receipt;
sales receipt complete with cash receipt.

If payments are made in non-cash form, the sales receipt may be included in the package of documents confirming the shipment, along with the invoice, act of transfer of valuables, and invoice. Here it is used without a cash receipt, which has no meaning for non-cash payments.

In the vast majority of cash transactions equated to them by Federal Law-54, the use of a cash register, and therefore a cash register receipt, is currently mandatory (if we are talking about BSO, then the composition of the details and requirements for this document are almost identical). A cash receipt can be supplemented with a sales receipt, for example, in order to decipher in more detail the nature of the operation and the composition of the goods being sold.

A sales receipt cannot be issued independently.

Some categories of taxpayers are exempt from the obligation to use cash registers and issue cash receipts when making relevant types of payments.

In particular, cash register receipts may not be issued and cash registers may not be used by individual entrepreneurs who do not have employees - until July 1, 2021, regardless of the taxation system. In this case, goods should not be resold; the benefit applies only to own production.

During the period of temporary work without a cash register, the entrepreneur is obliged to issue, at the buyer’s request, a sales receipt confirming the transaction.

Expert opinion

Kuzmin Ivan Timofeevich

Legal consultant with 6 years of experience. Specializes in the field of civil law. Member of the Bar Association.

The accountable person purchased the goods by paying for them in cash. He was given a cash receipt containing a list of goods. Accounting requires you to provide a sales receipt. Is the accounting department's request legal?

Having considered the issue, we came to the following conclusion:

The basis for recognizing expenses for the acquisition of goods by an accountable person in this case will be an advance report approved by the head of the organization with a cash receipt attached to it containing a list of goods. In this case, the sales receipt may not be attached.

In this case, documented expenses mean expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation, or documents drawn up in accordance with business customs applied in the foreign state in whose territory the corresponding expenses were made, and (or) documents indirectly confirming expenses incurred (including a customs declaration, business trip order, travel documents, report on work performed in accordance with the contract).

From Art. 313 of the Tax Code of the Russian Federation it follows that confirmation of tax accounting data is, first of all, primary accounting documents (including an accountant’s certificate).

In turn, part 2 of Art. 9 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting” (hereinafter referred to as Law N 402-FZ) defines a list of mandatory details that any primary accounting document must contain. Namely:

3) the name of the economic entity that compiled the document;

5) the value of the natural and (or) monetary measurement of a fact of economic life, indicating the units of measurement;

6) the name of the position of the person (persons) who completed the transaction, operation and who is responsible (responsible) for the correctness of its execution, or the name of the position of the person (persons) responsible for the accuracy of the execution of the event;

7) signatures of the persons provided for in paragraph 6 of this part, indicating their surnames and initials or other details necessary to identify these persons.

That is, a cash register receipt will correspond to the concept of “primary accounting document” for accounting and tax accounting purposes only if it contains all of the above details.

Representatives of tax authorities make the same conclusion. Thus, in a letter from the Federal Tax Service of Russia for the city of

Moscow dated 04/12/2006 N 20-12/29007 expresses the position that cash register checks can be primary accounting documents confirming the actual cost of purchasing goods (work, services) in cash, if the check issued to the buyer contains a list purchased goods. If the check does not contain such a list, the presence of one cash register check is not enough for the intended purpose.

In this case, the buyer is issued a sales receipt indicating the name of the organization (individual entrepreneur), the name and type (article) of the product, price, date of sale and the name of the seller (see also letters of the Federal Tax Service of Russia for Moscow dated June 26, 2006 N 20- 12/ [email protected] , dated 04/26/2011 N 17-15/041152, dated 06/26/2006 N 20-12/ [email protected] , Department of Tax Administration of Russia for the city.

Moscow dated October 6, 2004 N 26-12/64015).

It should be noted that Federal Law dated July 3, 2016 N 290-FZ (hereinafter referred to as Law N 290-FZ) into Federal Law dated May 22, 2003 N 54-FZ “On the use of cash register equipment when making cash payments and (or) payments using electronic means of payment" (hereinafter referred to as Law No. 54-FZ) significant changes have been made.

According to Art. 1.1 of Law N 54-FZ (as amended by Law N 290-FZ), a cash receipt is a primary accounting document generated in electronic form and (or) printed using cash register equipment at the time of settlement between the user and the buyer (client), containing information about the calculation, confirming the fact of its implementation and complying with the requirements of the legislation of the Russian Federation on the use of cash register equipment.

This concept is used for the purposes of Law No. 54-FZ (paragraph one of Article 1.1 of Law No. 4-FZ).

Clause 15 of Art. 1 of Law No. 290-FZ Law No. 54-FZ is supplemented by Art.

4.7 “Requirements for cash receipts and strict reporting forms”, which specifies the mandatory details of cash receipts and strict reporting forms. At the same time, details were introduced that were previously absent from the mandatory details of a cash receipt and a strict reporting form (clause

4 Regulations on the use of cash registers when making cash settlements with the population, approved by Decree of the Government of the Russian Federation of July 30, 1993 N 745). Among the new details is “the address of the website of the authorized body on the Internet (paragraph sixteen of Art.

4.7 of Law N 54-FZ), on which the fact of recording this calculation and the authenticity of the fiscal attribute can be verified.”

At the same time, in the letter of the Federal Tax Service of Russia dated June 25, 2013 N ED-4-3/ [email protected] “On documentary evidence of expenses for tax purposes,” attention is drawn to the fact that the List of required details of a cash register receipt of a cash register does not contain all the details of the primary accounting document in accordance with accounting legislation. In particular, the KKM cash receipt does not contain such details as “position name” and “signature” of the persons who performed the business transaction (the letter referred to the period of validity of the Regulations on the use of cash registers when making cash settlements with the population, approved by the Decree of the Government of the Russian Federation dated July 30, 1993 N 745).

Taking this into account, the tax authorities explained that when making payments, a cash register check is issued not to an organization, but to an individual - an employee of this organization. The organization's posting of inventory items purchased for it by an employee is carried out on the basis of primary accounting documents, in particular, an advance report, sales receipts, as well as documents confirming the fact of payment - cash register checks, receipts for a cash receipt order.

Therefore, the taxpayer has the right to confirm the expenses incurred with a cash receipt, however, in order to account for expenses for tax purposes, along with a cash receipt, other primary documents are necessary that indicate the connection of the expenses incurred with the activities of the organization aimed at generating income.

Currently, such details as the position and surname of the person who made the settlement with the buyer (client), issued a cash receipt or a strict reporting form and issued (transferred) it to the buyer (client) are in the list of details established by Art. 4.7 of Law No. 54-FZ, contains.

However, signatures of individuals are still not required. Therefore, the explanations of officials have not lost their relevance.

As stated in the question, sales receipts are missing in some cases. At the same time, in our opinion, the primary document accompanying the cash receipt can be an advance report.

So, based on paragraphs. 6.3 p.

6 Instructions of the Bank of Russia dated March 11, 2014 N 3210-U “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses,” the accountable person is obliged, within a period not exceeding three working days after the day of expiration, to who has been issued cash on account, or from the date of going to work, present to the chief accountant or accountant (in their absence, to the manager) an advance report with attached supporting documents (which must also meet the requirements for primary documents).

Now, regarding the documents required to confirm expenses for tax purposes.

Acceptance of materials received from suppliers for accounting is carried out on the basis of a receipt order (can be developed on the basis of form N M-4, if the quantity and quality of materials received coincide with the supplier’s data) or, if there are discrepancies, an act of acceptance of materials (can be developed on based on form N M-7) (second paragraph of clause 49 of the Methodological Instructions for Accounting of Inventories (hereinafter referred to as the Methodological Instructions), approved by Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n).

Based on the receipt order or act of acceptance of materials, a materials accounting card is filled out (the form can be developed on the basis of the unified form N M-17). All unified forms are approved by Decree of the State Statistics Committee of Russia dated October 30, 1997 N 71a.

Next, when using the purchased inventory items in the organization’s activities, they are released. According to clause

100 Guidelines, the primary accounting documents for the release of materials from the organization’s warehouses to the organization’s divisions are a limit-fence card (can be developed on the basis of the standard inter-industry form N M-8), a demand invoice (can be developed on the basis of the standard inter-industry form N M- 11), invoice (can be developed on the basis of the standard interindustry form N M-15). Samples of standard forms were approved by Decree of the State Statistics Committee of Russia dated October 30, 1997 N 71a.

Thus, we believe that the basis for recognizing expenses for the acquisition of goods by an accountable person in this case will be an advance report approved by the head of the organization that meets the requirements of Art. 9 of Law N 402-FZ, with a cash receipt attached to it confirming the actual costs incurred for the purchase of goods (letter from the Federal Tax Service of Russia for the city of

Moscow dated April 26, 2011 N 17-15/ [email protected] ). In this case, the absence of a sales receipt will not be an obstacle to the recognition of expenses in tax accounting.

— Encyclopedia of solutions. Accounting for receipt of materials;

— Encyclopedia of solutions. Accounting for the release of materials into production;

— Encyclopedia of solutions. Accounting for the purchase of materials for a fee;

— Encyclopedia of solutions. Accounting for the transfer of materials to a simple partnership.

Answer prepared by: Expert of the Legal Consulting Service GARANT, professional accountant Molchanov Valery

Response quality control: Reviewer of the Legal Consulting Service GARANT auditor, member of the RSA Elena Melnikova

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service. For detailed information about the service, contact your service manager.

Expert opinion

Kuzmin Ivan Timofeevich

Legal consultant with 6 years of experience. Specializes in the field of civil law. Member of the Bar Association.

The legislation of the Russian Federation in many cases requires sellers to issue sales receipts - even if it is possible to issue cash receipts on an online cash register. Let us study the features of such legal relations in more detail.

You can receive goods using a cash receipt from 2021

For your information: We consider it necessary to note that a specific list of primary accounting documents to confirm expenses is not provided for by tax legislation (letter of the Federal Tax Service of Russia for Moscow dated March 22, 2021 N 16-15 / [email protected] ). In particular, tax legislation does not require the presence of a seller’s cash receipt to confirm the institution’s expenses. The letter of the Ministry of Finance of Russia dated July 18, 2021 N 03-01-15/50059 emphasizes the presence of three stages of the transition to online cash registers, which implies the mandatory availability of cash register receipts of a new type for all organizations and individual entrepreneurs only from July 1, 2021. Previously, during the period of validity of the old version of Law N 54-FZ, there was judicial practice that was positive for taxpayers. In the decisions of the Federal Antimonopoly Service of the Moscow District dated April 2, 2021 N KA-A40/2846-10 in case N A40-48569/08-14-170, the Eleventh AAS dated January 20, 2021 N 11AP-21855/13, the judges note that the Tax Code of the Russian Federation has not been established a list of documents that must be prepared when the taxpayer carries out certain expense transactions. Therefore, when deciding whether it is possible to take into account certain expenses for the purposes of calculating income tax, it is necessary to proceed from whether the documents submitted by the taxpayer confirm the expenses incurred by him or not. That is, the condition for including incurred costs as expenses is the ability, based on available documents, to make an unambiguous conclusion that the expenses were actually incurred. In turn, in the resolution of the Federal Antimonopoly Service of the North-Western District dated 02/18/2021 N A56-52410/2021, the judges directly stated that cash register receipts are not the only documents confirming travel expenses for hotel accommodation. In order to avoid tax risks, the taxpayer may, on the basis of clause 1 of Art. 34.2 of the Tax Code of the Russian Federation and clause 1, clause 2 of Art. 21 of the Tax Code of the Russian Federation, contact the Ministry of Finance of Russia or the tax authority at the place of registration of the organization to receive written clarification on this issue. Let us remind you that in accordance with Art. 111 of the Tax Code of the Russian Federation, the taxpayer’s compliance with written explanations given to him by a financial or tax authority on the procedure for calculating, paying a tax (fee) or on other issues of applying the legislation on taxes and fees is a circumstance that excludes the person’s guilt in committing a tax offense. In this case, the taxpayer is not liable for committing a tax offense.

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Rationale for the conclusion: From July 3, 2021, Federal Law No. 54-FZ dated 22.05.2021 “On the use of cash register equipment when making payments in the Russian Federation” (hereinafter referred to as Law No. 54-FZ) is in force in the wording established by the Federal Law dated 07.03. .2021 N 192-FZ (hereinafter referred to as Law N 192-FZ), with the exception of certain provisions. Please note that previously significant amendments to Law No. 54-FZ were introduced by Federal Law dated July 3, 2021 No. 290-FZ (hereinafter referred to as Law No. 290-FZ) and Federal Law dated November 27, 2021 No. 337-FZ. In accordance with paragraph 1 of Art. 1.2 of Law No. 54-FZ, cash register equipment (hereinafter referred to as CCT), included in the register of cash register equipment, is used on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when making payments, except in cases established by Law No. 54-FZ. However, the right of some persons to make cash payments and payments using payment cards without using cash registers has been extended until July 1, 2021. For example, organizations (on PSN and UTII) and individual entrepreneurs (on PSN) engaged in the provision of veterinary and household services, repair services, maintenance and washing of vehicles, as well as those engaged in advertising will be able to continue to work without a cash register after July 1, 2021 using the external and internal surfaces of vehicles (part 7.1 of article 7 of Law N 290-FZ). Types of activities for which CCP may not be used are listed in paragraphs. 1-14 p. 2 tbsp. 346.26 Tax Code of the Russian Federation, paragraphs. 3, 6, 9-11, 18, 28, 32, 33, 37, 38, 40, 45-48, 53, 56, 63 p. 2 art. 346.43 Tax Code of the Russian Federation. The specified organizations and individual entrepreneurs are required to issue a document to the representative of the institution: a sales receipt, receipt or other document confirming the receipt of funds for the relevant product (work, service) in the manner established by clause 2.1 of Art. 2 of Law No. 54-FZ as amended in force until July 15, 2021 (Part 7.1 of Article 7 of Law No. 290-FZ). This document must contain its name, serial number, details established by paragraphs four to twelve of paragraph 1 of Art. 4.7 of Law No. 54-FZ. The title of the document is not regulated by law. In addition, until July 1, 2021, organizations and individual entrepreneurs using PSN and UTII, performing work that provides services to the population (with the exception of organizations and entrepreneurs that have employees with whom employment contracts have been concluded, providing public catering services), have the right not to use CCP when provided that they issue the appropriate strict reporting forms (SRF) in the manner established by Law No. 54-FZ (as amended). Please note that persons applying UTII and PSN are not required to provide clients with information about the applicable taxation system, but the institution can obtain such information from the tax authorities. To obtain information about the taxation system used by the counterparty, it is necessary to submit to the tax authority at the place of registration of the counterparty an application drawn up in any form indicating the required information. The deadline for providing a response by the tax authority is set within 30 calendar days (Article 12 of Federal Law No. 59-FZ dated 02.05.2021). In this case, no state duty is paid. The institution independently has the opportunity to check that when carrying out specific activities in a certain territory, it is generally possible to use UTII, that is, whether UTII has been introduced by the relevant regulatory legal acts of representative bodies of municipal districts, city districts, laws of federal cities of Moscow, St. Petersburg and Sevastopol (clause 1 Article 346.26 of the Tax Code of the Russian Federation). It is also necessary to check that the relevant type of activity is named in paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation and the conditions of Art. 7 or parts 7.1 of Art. 7 of Law No. 290-FZ.

Carrying out payments without a cash register

Conducting cash transactions is not always convenient for the seller due to the following circumstances:

purchasing a cash register is an additional expense;
the need to report to the tax office and register the cash register;
compliance with all formalities when creating accounting documents;
salesperson training, etc.

That is why an individual entrepreneur may be interested in the possibility of making payments without a cash register. These actions are legal only in cases provided for by law. For example, when working for UTII, an entrepreneur issues clients not a cash receipt, but a BSO.

Calculations without cash registers are related to the procedure for taxation, work in specific market sectors, and a specific place of residence of the individual entrepreneur.

The legality of issuing PM without a cash register

The issuance of sales receipts instead of cash receipts is allowed for individual entrepreneurs on UTII if they meet the requirements for BSO. These actions will be legal if the individual entrepreneur is relieved of the obligation to use the fiscal apparatus when making payments.

In this case, the CN is equal to the PM and the importance of the specified information increases. PM is the only way to prove the fact of a purchase.

Rules for issuing a sales receipt in the absence of a cash register:

The presence of mandatory details, since otherwise the legal force of the document is lost.
Advertising on the reverse side should not overlap the official information on the PM.
Each unit of goods is indicated on a separate line, without generalizations, with a decoding. If this condition is not met, the document may not be accepted by the accounting department.
The amount under the act is indicated for each item separately and the total in a separate column (in numbers and in words).
The paper is drawn up in two copies - for the buyer and the seller.
Blank lines must be crossed out to protect against fraudulent transactions.

An example of the correct execution of a sales receipt:

Businessman's responsibility

Entrepreneurs who do not provide the buyer with a sales receipt are considered offenders within the framework of administrative law (Article 14.5 of the Code of Administrative Offenses of the Russian Federation). Punishment may be applied to them. Sanctions – fine or warning.

This norm provides in the objective part - non-use of cash registers, use of an unregistered fiscal apparatus, violation of the procedure for conducting settlement transactions, etc. Liability – a fine of up to 40 thousand rubles (for organizations). For individual entrepreneurs, the amount of sanctions is much lower - up to 2 thousand rubles.

A sales receipt and a cash receipt are not the same accounting acts. A common feature is the transfer of a document to a buyer or client in retail trade to confirm the fact of the transaction and its payment. Each paper has its own meaning.

A sales receipt can be issued without a cash receipt, when the seller has the right not to use a cash register. Otherwise, it is illegal.

A sales receipt is an attachment to the main document that lists all purchased services and goods. We meet them every day, but not all buyers and sellers fully understand their purpose and importance.

What has changed with the advent of online cash registers?

Sellers registered before the adoption of the new version of Law No. 54-FZ have the right to issue a sales receipt instead of a cash receipt. Such sellers include, in particular, individual entrepreneurs and legal entities that pay UTII.

The option for them not to use online cash registers remains until July 1, 2021, after which they will be required to switch to modern technologies that simplify document flow. It is important to understand that a sales receipt will not be an alternative to a cash receipt - in the modern formulation of the law, the first concept is completely absent.

Results

The preparation of an advance report must be accompanied by the attachment of documents confirming the expenses incurred. Such documents can be not only cash receipts, but also BSO, receipt for PKO and sales receipts. The registration of the PKO takes place on an approved form, and there are certain requirements for the details of the BSO and sales receipts that do not have such forms.

Sources:

Federal Law of May 22, 2003 No. 54-FZ
Directive of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U

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When are sales receipts needed?

The ability to issue a sales receipt should be present in the event of equipment failure. If it is impossible to clear the check, trading will have to be stopped to avoid a fine. Even if the problem is not related to store operations (for example, a power outage), receipts must be issued upon request. After the equipment is restored to working order, it will be necessary to generate correction checks, send them to the Federal Tax Service and attach copies of sales receipts as proof of purchase.
At the buyer's request, the seller will be required to provide a sales receipt along with a cash receipt. In addition, when purchasing certain goods, the issuance of all documents is a prerequisite:
cars. In this case, it is necessary to indicate the brand, engine number, date of sale;
gems. It is necessary to indicate the name and type of stone, sample and article;
animals and plants. It is necessary to indicate the type and breed of animals, plant variety, quantity;
weapon. It is necessary to indicate the name, brand and information about the precious materials used in production;
building materials. The check indicates the names and main characteristics;
furniture. It is necessary to indicate the name, quantity, information about the upholstery and the total cost of the set.

A sales receipt can be used as a supplement to a cash register, and in some cases, replace it, but in the coming year you will have to switch to online cash registers. Read about how to do this correctly on our website.

Starting from July 2021, when making payments between two organizations, two individual entrepreneurs, as well as an organization and an individual entrepreneur, a cash receipt with additional details must be issued (see “New amendments to the law on cash registers: exemption for individual entrepreneurs on PSN, non-cash payments with individuals, new check details and more").

In particular, such details include information about the buyer - an organization or individual entrepreneur. Does this mean that if a purchase for an employer was made by an employee on his own behalf, and the store issued a check to an individual, the organization is deprived of the right to record expenses? Experts hold opposing points of view.

We analyzed these opinions and chose the one that, in our opinion, is the most convincing.

Cash receipt

What is a sales receipt? When purchasing goods, sellers issue buyers a cash receipt confirming the fact of payment for the goods, and in cases established by the rules of trade, a sales receipt confirming the fact of transfer of the goods. Apart from these two types of checks (commodity and cash), there are no others in commercial practice. Therefore, talking about a sales receipt is not entirely correct.

The answer to this question is debatable. There is a position of the Federal Tax Service of Russia, communicated in a letter dated June 25, 2021 N ED-4-3 / [email protected] , in which the tax authorities explained that the cash receipt does not contain all the required details of the primary document and only confirms payment for the goods. In particular, the name of the position and the signature of the person (seller) who performed the business transaction are missing. In this case, the cash receipt is issued to an accountable person, and not to an organization or individual entrepreneur, therefore, there must be other primary documents.

Introductory information

Let us remind you that when making payments between two organizations, two individual entrepreneurs, or between an organization and an individual entrepreneur, you need to use cash register equipment in two cases. The first is the acceptance and withdrawal of cash.

Expert opinion

Kuzmin Ivan Timofeevich

Legal consultant with 6 years of experience. Specializes in the field of civil law. Member of the Bar Association.

The second is the acceptance and issuance of non-cash funds using an electronic means of payment with its presentation (for example, using a plastic card).

From July 1, 2021, for such calculations in cash register receipts and strict reporting forms, it is necessary to indicate additional details provided for in the new paragraph 6.1 of Article 4.7 of the Federal Law of May 22, 2003 No. 54-FZ on the use of cash register systems (hereinafter referred to as Law No. 54-FZ). Such details include:

name of the buyer or client (company name or full name of the entrepreneur);
TIN of the buyer or client;
information about the country of origin of the goods (when paying for the goods);
excise tax amount (for excisable products);
registration number of the customs declaration (when paying for imported goods).

Complete set for online cash register: cash register at a special price, OFD, cash register setup with registration with the Federal Tax Service and a discounted inventory system Send a request

The question arises: is it possible, starting from July, to accept from the accountable a check issued to him as an individual and include it in the package of documents that confirm the purchase expenses? Or do amendments to Law No. 54-FZ mean that now, in order to account for costs, along with other papers, a check issued to an organization or individual entrepreneur and containing additional details is required?

Experts hold two opposing points of view.

What is PM?

In the understanding of the Civil Code (Civil Code) of the Russian Federation, a sales receipt is one of the forms of a retail purchase and sale agreement. This agreement is considered duly concluded from the moment the seller handed over the sales receipt to the buyer (Article 493 of the Civil Code - LINK).

Based on Law 54-FZ (Article 2), a sales receipt is the only confirmation of payment for goods if the seller is:

An individual entrepreneur who is located on the PSN and at the same time does not implement the types of activities listed in clause 2.1 of Art. 2 (Law 54-FZ on CCP). Such an individual entrepreneur has the right not to use cash register systems when accepting payments, but only if he issues another document confirming the settlement with the buyer (for example, TC). In addition, such a document itself must contain the details listed in paragraph. 4-12 p. 1 tbsp. 4.7 of Law 54-FZ, as well as its own name and serial number;
an organization or individual entrepreneur working in hard-to-reach or remote territories, as recognized by the subject of the Russian Federation in which such activities are carried out. The specified enterprises, clause 3 of Article 2 of Law 54-FZ, are allowed not to use cash registers, but only if they draw up any other documents (for example, PM) to confirm the calculations. These documents, in addition to their name and serial number, must additionally have the details from paragraph. 4-12 clause 1 of Article 4.7 54-FZ, and the signature of the person who draws up such a document.

In these situations, a sales receipt acts as an analogue of a cash receipt, i.e. payment document. And its issuance is mandatory, first of all, within the framework of law 54-FZ.

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But such a replacement is impossible if a legal entity or individual entrepreneur is required by law 54-FZ to work with an online cash register. In this case, both types of checks are issued, unless, of course, Resolution No. 55 obliges to issue a sales receipt. If only a sales receipt is issued, then the seller company, which is obliged to use a cash register, risks being fined under Article 14.5 of the Administrative Code.

The first point of view: to write off expenses you need a check issued to an organization or individual entrepreneur

The lecturers believe that this letter refers to additional details that have been introduced since July for settlements between companies and individual entrepreneurs. It turns out that if the accountable person does not provide a power of attorney with the details of the organization (or individual entrepreneur), the seller will punch him a check without additional details.

And with the help of such a check it is impossible to justify expenses and reflect them in tax accounting. Consequently, from July 2021, a power of attorney becomes a mandatory attribute when an accountant goes to the store, because without it it is impossible to write off the cost of the purchase as expenses.

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Cash receipt as proof of expenses

Can a taxpayer prove expenses for income tax purposes if they only have a cash receipt issued by a supplier?

According to the general provisions of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, the taxpayer reduces the income received by the amount of expenses incurred (except for the expenses specified in Article 270 of the Tax Code of the Russian Federation).

Expenses are recognized as justified and documented expenses (and in cases provided for in Article 265 of the Tax Code of the Russian Federation, losses) incurred (incurred) by the taxpayer.

Documented expenses mean expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation, or documents drawn up in accordance with business customs applied in the foreign state in whose territory these expenses were incurred, and (or) documents indirectly confirming the expenses incurred. expenses (including customs declaration, business trip order, travel documents, report on work performed in accordance with the contract).

At the same time, in order to generate tax accounting data, it is necessary to have properly executed supporting documents confirming the expenses incurred.

By virtue of paragraphs 1 and 5 of Art. 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”, each fact of economic life is subject to registration as a primary accounting document. It is drawn up on paper and (or) in the form of an electronic document signed with an electronic signature. If the current legislation of the Russian Federation establishes mandatory forms of documents for registration of specific transactions, then the forms of documents established by the current legislation must be used.

Why can you recognize expenses if there are no additional details in the check?

However, costs can be justified using other documents, in particular, the director’s order to issue money for certain needs and the employee’s advance report. And if you attach a cash register check issued to an employee to this set, then the accounting department has the right to write off expenses, despite the absence of the buyer’s TIN and other new details in the check.

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Thus, in July 2021 and beyond, organizations and entrepreneurs may still not issue powers of attorney to accountables and accept cashier’s checks issued to individuals from them. The absence of additional details in the check provided by Law No. 54-FZ is not an obstacle to writing off expenses.

The main thing is that the economic feasibility of the purchase is reflected in other documents, including the expense report.

Please note: you can fulfill the requirements of the current version of Law 54-FZ for the details in the cash receipt using the “Kontur.Market” service. The service also ensures the transfer of data on punched checks to the INFS through the OFD. In addition, “Kontur.Market” is integrated with the service for maintaining records and submitting reports “Kontur.Accounting”, which allows you to quickly and accurately reflect sales data in tax and accounting.

How often does the accounting department of an enterprise require its employees, when purchasing certain goods for cash or by bank transfer, to provide a sales receipt along with other documents? What kind of form is this, is it really necessary for accounting operations?

Is it possible to accept a sales receipt as an expense without a cash receipt?

Even if the cash receipt is lost by the consumer or was not issued by the seller at all, the presence of a sales receipt allows the consumer to confirm the expenses he has made. The regulatory authorities themselves speak about this, in particular, in the letter of the Ministry of Finance No. 03-01-15/52653 dated 08/16/2017. In its letter, the department indicates that the sales receipt, in accordance with Art. 493 of the Civil Code is one of those primary documents that can be used to prove the fact of payment for goods under a retail trade agreement.

But in order to recognize the payment as an expense, it is necessary that the sales receipt comply with Article 9 of Law 402-FZ (LINK). In other words, it must contain all the details that are required in this article for primary documentation. Moreover, Law 402-FZ does not prohibit additional details. Therefore, the information specified in the TC at the insistence of Government Decree 55 and Law 54-FZ is not considered a violation of Law 402-FZ.

Specialized form

To begin with, it is worth noting that a sales receipt is a strict reporting form. It is provided to both individuals and legal entities as proof of purchase. This document is issued in two cases:

If the seller does not have a cash register.
At the buyer's request, as a transcript of the list of purchased goods.

In the first case, due to the lack of special equipment, the seller cannot issue the buyer a confirmation document in accordance with the requirements of the trade rules, so he is forced to fill out a specially designed form by hand, which contains all the necessary data and details.

In the second case, the situation is somewhat different. There are cash registers that issue a receipt without indicating the type of product. It indicates only the amount paid, which does not provide a comprehensive picture of the fact of purchase and sale.

For an ordinary buyer (individual) this point may be considered insignificant. But for an organization (enterprise), when making accounting entries, it is necessary to clearly indicate the name of the purchased product. In this case, you need a sales receipt, where all the information is present in full.

How to fill out the document correctly?

Typically, trading enterprises have in stock forms of sales receipts in order to provide them to the buyer at any time upon his request. Most often, representatives of enterprises (organizations) make such demands. Any seller should know how to fill out a sales receipt: this can be done in two ways:

Using computer technology. This is done if the store (outlet) keeps records of the receipt and consumption of products in electronic form. The employee only has to enter the name and quantity of the goods selected by the buyer. The remaining data will be automatically entered into the printed form.
Manually. In this case, all the necessary information is carefully entered into a standard form document.

All products are entered one by one into a special table. If there are products of the same type at different prices, each of them goes on a separate line. For example, “pencil at a price of 10 rubles per piece” and “pencil at a price of 15 rubles per piece.”

You cannot write “2 pencils worth 25 rubles.” Each product of the same article (or variety) and its price must be recorded separately.

After the table with the selected products, the total cost of the purchase is written down in numbers and in words. Finally, the seller’s details are indicated, his signature and the seal of the trading company are affixed.

If it is missing, then you should not replace it with various stamps. The law allows you to draw up a document without a seal, if it does not exist at all.

sales receipt

Expert opinion

Kuzmin Ivan Timofeevich

Legal consultant with 6 years of experience. Specializes in the field of civil law. Member of the Bar Association.

The sale of goods and the provision of services to individuals is documented by documents such as a cash receipt, sales receipt and BSO. Let's figure out what these documents are, in what cases each of them is needed, and when you can not issue anything to buyers.

When do you need an online cash register receipt?

All organizations and individual entrepreneurs that need to use online cash registers as required by 54-FZ are required to always issue a cash receipt. The tax office is monitoring this - checking the use of cash registers and the completeness of revenue reflection.

If violations are detected, fines are imposed, the amount of which starts from 1,500 rubles for non-compliance of cash register equipment (CCT) with the requirements of the law and ending with suspension of activities for up to 90 days and disqualification for up to 2 years for repeated failure to use the cash register