True TRU: what details need to be indicated on checks from February 1

The list of details for inclusion in the check is presented in Law No. 54-FZ. Initially, 7 mandatory details were identified. Later amendments were made, and now there are 24 such details.

In addition, as of January 1, 2021, FFD version 1.0 has lost legal force and its use is unacceptable. It is necessary to use CCP with format 1.05 and 1.1. They include a larger amount of data, so sometimes there is confusion about how to correctly complete a particular operation. Today we will talk about the key details and the features of their use.

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Calculation method in a cash receipt: what is it, when is it used

The “payment method attribute” attribute indicates which payment scheme was used when concluding the transaction. The list of its values ​​was published in the Order of the Federal Tax Service No. ММВ-7-20/ [email protected] Subsequently, the document was changed by Order No. ММВ-7-20/ [email protected] After the update, the list looks like this:

Let's look at a few examples of how to correctly set the payment method attribute in a cash receipt.

• Setting up an online cash register

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Sales with prepayment

The buyer purchases furniture and transfers the entire amount in advance (before delivery). The check is issued twice:

1. When an advance payment is received – “Advance payment 100%”.
2. Upon delivery of the goods to the customer - “Full payment”.

Sale with prepayment in installments

The client purchases furniture and pays part of its cost immediately, and part - after the furniture has been delivered to his home. The receipt is printed twice:

1. When paying part of the cost - “Advance payment” for the amount paid.
2. When the cabinet is handed over to the buyer - “Full payment” for the amount of the additional payment.

If an advance is made

If an advance is made against future purchases, and it is unknown which goods and in what volume will subsequently be ordered, then we use the “Advance” payment attribute in the cash register receipt. For example, when it comes to gift cards.

Let's say a customer buys a gift certificate. After some time, another client uses this certificate when purchasing goods - he pays part of the amount in cash, and the rest - from the certificate. We punch it twice:

1. When selling a card - “Advance”.
2. When registering sales – “Full payment”.

1. Ask our specialist a question at the end of the article. 2. Get detailed advice and a full description of the nuances! 3. Or find a ready-made answer in the comments of our readers.

Installment plan without down payment

An individual entrepreneur buys office equipment with deferred payment. The money is transferred 2 weeks after delivery. We format it as follows:

1. When goods are transferred – “Transfer on credit”.
2. When all funds have been received – “Loan payment”.

Installments and down payment

If the buyer contributes the money partially, and intends to repay the debt over several months, making monthly payments, then it will be like this:

1. When the goods are transferred to the client - o.
2. Every month, each time you pay a share of the debt, “Loan payment” is indicated.

For cash registers working with FFD 1.1 and 1.05, the “Settlement method attribute” in the cash receipt is required.

You may be interested in: How an advance payment is formed at online cash registers

Calculation method indicator

In your personal account, when creating a check manually, you can create a check with an item that should contain such details as “Settlement method attribute”. Let's figure out what it is.

The payment method attribute is set for each specific product at the time the receipt is generated before payment is made. This attribute reflects the type of operation performed on the cash register and takes one of the following 7 values:

1. “Full advance payment before the transfer of the item of payment” (Advance payment 100%) : implies full payment for a specific product before its direct transfer to the buyer. In this case, the receipt is printed at the time of receipt of funds from the buyer.

Example : a buyer orders the product “Citizen Calculator” through an online store and pays in full for the purchase in the amount of 179 rubles by electronic payment on 06/01/2019. At the time of receipt of funds, a cash receipt for the amount of 179 rubles is printed on the cash register, where the payment method for the product “Calculator Citizen” is indicated as “Full advance payment until the item of payment is transferred” - payment for the check was made by bank card. In this case, the buyer can receive his goods later, for example, 06/04/2019.

2. “Partial advance payment until the item of payment is transferred” (Advance payment) : implies partial payment for a specific product before its direct transfer to the buyer. In this case, the receipt is printed at the time of receipt of funds from the buyer.

Example : a buyer orders the product “HP Computer” in the amount of 15,000 rubles and pays half the cost of the product in cash on 06/12/2019 in advance before its delivery. At the time of receipt of funds on the cash register, a cash register receipt is printed in the amount of 15,000 rubles, where the payment method for the product “HP Computer” is indicated “Partial advance payment until the item of payment is transferred” - payment for the check is made in cash in the amount of 7,000 rubles and postpayment in the amount of 8 000 rub (mixed payment). In this case, the buyer can receive his goods later, for example, 06/13/2019

3. “Advance” : implies the receipt of funds before receiving a specific product, if the name of the product is unknown to the seller in advance. In this case, the receipt is printed at the time of receipt of funds from the buyer.

Example: a buyer purchases a gift card in the amount of RUB 1,000 and pays in full in cash on June 20, 2019. At the time of receipt of funds, a cash register receipt in the amount of 1,000 rubles is printed on the cash register, where the position “Gift card in the amount of 1,000 rubles” indicates the method of calculation Advance - payment for the check was made in cash. In this case, the buyer can use the gift card to purchase any product later, for example, on September 10, 2019.

4. “Full payment, including taking into account the advance payment (advance payment) at the time of transfer of the item of payment” (Full payment) : implies full payment for the goods at the time of its transfer to the buyer. It is taken into account that an advance payment or advance payment could have been made for the goods - this does not in any way affect the payment method. In this case, the receipt is printed at the time the goods are transferred to the buyer. This is the most common calculation method.

Example: a buyer makes a purchase of the product “Milk 1 liter” in the amount of 80 rubles and pays for the purchase in full in cash at the time he receives the goods on August 10, 2019. At the time of receipt of funds and transfer of goods to the buyer, a cash register receipt in the amount of 80 rubles is printed on the cash register, where the payment method for the product “Milk 1 l” is indicated as “Full payment, including taking into account the advance payment (advance payment) at the time of transfer of the item of payment” payment the check was made in cash.

5. “Partial payment of the item of payment at the time of its transfer with subsequent payment on credit” (Partial payment and credit) : implies partial payment of the goods at the time of its transfer, as well as its subsequent payment on credit (postpayment). In this case, the receipt is printed at the time of receipt of funds from the buyer and transfer of goods.

Example: a buyer purchases the product “Cisco VP-12P Phone” for the amount of 13,000 rubles in installments on June 20, 2019 and makes a down payment of 3,000 rubles by bank card. At the time of receipt of the first payment and transfer of the goods to the buyer, a cash receipt in the amount of 13,000 rubles is printed on the cash register, where for the product “Cisco Phone VP-12P” the payment method is indicated “Partial payment of the item of payment at the time of its transfer with subsequent payment on credit” - payment the check was made electronically in the amount of 3,000 rubles and by postpayment in the amount of 10,000 (mixed payment). Further installment payments in the amount of RUB 10,000 can be made by the buyer later, for example on 09/20/2019 and 10/20/2019.

6. “Transfer of the item of payment without payment at the time of its transfer with subsequent payment on credit” (Transfer on credit) : implies the transfer of goods to the buyer without actual payment at the moment, as well as its subsequent payment on credit (postpayment). In this case, the receipt is printed at the time the goods are transferred to the buyer.

Example: a buyer purchased the product “LG TV” in a store on credit in the amount of 29,000 rubles without a down payment on 06/10/2019. At the time of transfer of the goods to the buyer, a cash register receipt in the amount of 29,000 rubles is printed on the cash register, where the payment method for the product “LG TV” is indicated “Transfer of the item of payment without payment at the time of its transfer with subsequent payment on credit” - payment of the check is made by postpayment in the amount RUB 29,000 (mixed payment)

7. “Payment for the item of payment after its transfer with payment on credit (loan payment)” (Loan payment) : implies the receipt of funds from the buyer after he receives the goods. Payment of the loan is made after the goods are transferred on credit or in installments. In this case, the check is printed at the time of receipt of funds from the buyer and exactly for the amount that the buyer pays at that moment. It is important to note that one cash receipt cannot contain any other payment method other than loan payment (i.e., if a client comes to pay a loan and at the same time purchases some goods in the store, then two checks must be entered - a loan payment check and a sales receipt goods).

Example: previously, on June 12, 2019, the buyer purchased the product “DELL Computer” in the amount of RUB 44,900. The goods were transferred on credit without a down payment. Today, July 10, 2019, the buyer made a payment as a loan payment for the purchased product “DELL Computer” in the amount of 13,000 rubles by electronic payment. At the time of receipt of funds, a cash register receipt in the amount of 13,000 rubles is printed on the cash register, where the position ( Attention! Payment of a loan for a “DELL Computer”) indicates the payment method Payment of a loan - payment of the check was made by bank card

Examples:

Situational example No. 1 (ordering in an online store):

Andrey purchases the following products from the online store www.ishop.ru:

1. Washing machine BOSH Wl4432 – 1 pc. in the amount of 24,000 rubles.
2. LG Special Dry steam iron - 1 piece for the amount of RUB 4,500.
3. DYSON SuperSonic hair dryer - 2 pcs. for the amount of RUB 16,000.

The total order amount is 44,500 rubles. Vasily pays in full for the purchase on the website on June 21, 2019 using a bank card and indicates his e-mail address to send an electronic receipt [email protected] At the time of receiving the funds, the cashier, who owns the online store www.luchaya-tehnika.com, prints a cash receipt for the amount of 44,500 rubles, where for each of the goods “BOSH Wl4432 Washing Machine”, “LG ​​Special Dry Steam Iron” and “DYSON SuperSonic Hair Dryer” the payment method is 100% prepayment. Payment for the check is made by bank card, the cashier also sends an electronic check to the buyer to the address: 06/23/2019, the courier delivers goods to Vasily (BOSH Wl4432 Washing Machine - 1 pc., "LG Special Dry Steam Iron" - 1 pc. and "DYSON SuperSonic Hair Dryer" - 2 pcs. ) and when transferring the goods, punches another cash receipt in the amount of 44,500 rubles, where for each of the goods the payment method is indicated. Full payment - an advance payment (mixed payment) in the amount of 44,500 rubles is indicated as payment for the check. The cash receipt is also given to Vasily.

In this example, the first check must be punched to indicate that the organization’s account has received funds from the buyer. The second check must be punched to indicate that the organization has transferred the goods into the ownership of the buyer, and the buyer has fully paid the cost of the goods in advance.

Situational example No. 2 (payment of part of the purchase upon delivery):

Marina purchases an LG H767H (gray) refrigerator in a retail store - 1 pc. in the amount of 34,700 rubles. The total amount is 34,700 rubles. 07/12/2019 Marina pays half of the purchase price in the amount of 17,350 rubles. in the store in cash and orders delivery of the refrigerator to your home (delivery is free). At the time of receiving the funds, the cashier prints a cash receipt in the amount of 34,700 rubles, where for the product “LG H767H Refrigerator (gray)” he indicates the payment method Prepayment. Payment for the check is made in cash in the amount of RUB 17,350. and postpaid in the amount of RUB 17,350 (mixed payment). The next day, July 13, 2019, Marina receives the refrigerator and pays the courier the remaining 17,350 rubles by bank card. The courier punches the cash receipt, where for the product “LG H767H Refrigerator (gray)” the payment method is indicated as Full payment. The check is paid by electronic money in the amount of 17,350 and by prepayment in the amount of 17,350 rubles (mixed payment). The cash receipt and the goods are handed over to Marina.

In this example, the first check must be punched to indicate that the organization’s account has received funds from the buyer in the form of partial payment for the goods. The second check must be punched to indicate that the organization has transferred the goods into the ownership of the buyer, and the buyer fully paid the cost of the goods at the time of receipt, taking into account the prepayment he made.

Situational example No. 3 (gift certificates):

On the eve of March 8, Andrei decides to buy gifts for his wife and daughter. To do this, on 03/06/2019 he buys gift certificates in a retail store:

1. Gift certificate in the amount of 2000 rubles. with the ability to save the balance of money in the account.
2. Gift certificate for a single purchase in the amount of 1500 rubles. without the possibility of saving the balance of money in the account.

The total purchase amount was 3,500 rubles. Andrey purchases the first certificate for his wife, the second for his daughter. Andrey pays for the purchase with a bank card in the amount of 3,000 rubles, and the rest in cash. The cashier prints a cashier's receipt on the cash register, where both items of the receipt have “Gift certificate in the amount of 2000 rubles. with the ability to save the balance in the account" and "Gift certificate for a single purchase in the amount of 1,500 rubles. without the possibility of maintaining the balance of money in the account” indicates the method of calculating the Advance. Payment for the check is made in cash in the amount of 500 rubles and electronic money in the amount of 3,000 rubles (mixed payment). 03/11/2019 Andrey’s wife Svetlana buys Moresque Al-Andalus eau de toilette in a retail store in the amount of 1,700 rubles and pays for the purchase with a gift certificate in the amount of 2,000 rubles. The cashier prints a cash receipt for the amount of 1,700 rubles, where the payment method for the product “Moresque Al-Andalus Eau de Toilette” is indicated as Full payment. Payment for the check is made in advance in the amount of RUB 1,700 (mixed payment). The cashier gives Svetlana a cash receipt, eau de toilette and a gift card, warning her that she can spend the remaining 300 rubles on the gift certificate on her next purchase. 03/13/2019 Andrei’s daughter Alisa buys the following goods in a retail store:

1. Shower gel Pantene Pro V - 1 piece for the amount of 340 rubles.
2. Pantene Super Power shampoo - 1 piece for the amount of 480 rubles.
3. Pantene Gold Blink hair balm - 1 piece for the amount of 560 rubles.

The total purchase amount was 1,380 rubles. Alice pays for the purchase with a gift certificate in the amount of 1,500 rubles. The cashier prints a cash receipt for the amount of 1,500 rubles, where for the products “Pantene Pro V Shower Gel”, “Pantene Super Power Shampoo” and “Pantene Gold Blink Hair Conditioner” the payment method is indicated as Full payment. The cashier also adds to the check the item “Excess of the nominal value of the gift card over the sale price of the product” with a price equal to 120 rubles (this is the difference between the nominal value of the gift card (1,500 rubles) and the purchase price (1,380 rubles)) with the calculation method Full payment . Payment for the check is made in advance in the amount of RUB 1,500 (mixed payment). The cash receipt and goods are given to Alice, and the gift card is destroyed. 03/15/2019 Andrey’s wife Svetlana buys Max Factor Clump mascara (black) in a retail store for the amount of 462 rubles. Svetlana pays for the purchase with a gift card with a nominal value of 2,000 rubles (with a balance of 300 rubles) and pays the remaining amount with a bank card. The cashier prints a cash receipt for the amount of 462 rubles, where for the product “Mascara Max Factor Clump (black)” the payment method is indicated. Full payment - payment of the check is made in advance in the amount of 300 rubles and by electronic money in the amount of 162 rubles. The cashier gives Svetlana the cash receipt and mascara, and the gift card is destroyed.

In this example, the check punched by Andrey is necessary to indicate that the organization has provided the buyer with the opportunity to subsequently purchase any goods for a given amount. The check punched by Svetlana for the first time is necessary to indicate that the organization provided the buyer with goods for which funds had already been paid. The check punched by Svetlana for the second time is necessary to indicate that the organization provided the buyer with goods for which funds had already been paid in partial amount, and the organization received the rest from the buyer at the time of transfer of the goods. The check punched by Alice on 03/13/2019 is necessary to indicate that the organization provided the buyer with goods for which funds had already been paid, and the balance of these funds was credited to the company’s account based on the organization’s policy.

Situational example No. 4 (sale on credit and installments):

Peter and Vyacheslav make purchases at the retail store of Super-Bikes OJSC on the same day, 04/02/2019. Peter purchases the product “Motorcycle Honda CB 750” in the amount of 186,000 rubles on credit without a down payment with a monthly payment amount of 20,000 rubles. For Peter, the cashier prints a cash receipt in the amount of 186,000 rubles, where for the product “Honda CB 750 Motorcycle” he indicates the payment method Transfer on credit. The check is paid by postpayment in the amount of RUB 186,000 (mixed payment). The cashier hands Peter the cash receipt and the goods. Vyacheslav purchases the product “Yamaha JOG DX-2 moped” for the amount of 70,000 rubles in installments for 4 months, with an initial payment of 30,000 rubles and subsequent payments of 10,000 rubles. Vyacheslav pays the down payment in cash. For Vyacheslav, the cashier prints a cash receipt for the amount of 70,000 rubles, where for the product “Yamaha JOG DX-2 Moped” he indicates the payment method: Partial payment and credit. Payment for the check is made in cash in the amount of 30,000 rubles and by postpayment in the amount of 40,000 rubles (mixed payment). The cashier hands Vyacheslav the cash receipt and the goods. A month later, on 05/02/2019, Peter pays a monthly payment of 20,00 rubles in cash in the store, and Vyacheslav pays a monthly payment of 10,000 rubles by bank transfer from a card. For Peter, the cashier prints a cash receipt for the amount of 20,000 rubles, where the position ( Attention! ) “Loan payment for the product Motorcycle Honda CB 750” indicates the method of calculating Loan payment. Payment for the check is made in cash in the amount of RUB 20,000. For Vycheslav, the cashier prints a cash receipt for the amount of 10,000 rubles, where the position ( Attention! ) “Loan payment for the product Yamaha JOG DX-2 moped” indicates the method of calculating Loan payment. Payment for the check is made by bank card in the amount of RUB 10,000. Subsequent monthly payments are made by Peter and Vyacheslav in the same way.

In this example, the first check from Peter must be punched to indicate that the organization transferred the goods to the buyer without receiving funds from him. Subsequent receipts must be punched to indicate that the organization is receiving funds for goods that it has already transferred to the buyer. In this example, the first check from Vyacheslav must be punched to indicate that the organization transferred the goods to the buyer with receipt of a partial amount of the goods from him. Subsequent receipts must be punched to indicate that the organization receives the remaining funds for the goods that it has already transferred to the buyer.

Correction check – which calculation feature to choose?

Such a check is generated if a payment was previously made without a cash register or in violation of the law. The cashier or the owner of the cash register can himself detect and eliminate the error by making a correction, or do this according to an order received from the Federal Tax Service.

On cash register systems with different FFDs, the correction checks are different - different calculation signs are indicated (an explanation is given in the letter of the Federal Tax Service No. ED-4-20 / [email protected] ).

If cash register was not used when making payments:

• For FFD 1.05 – when receiving funds, set “Income”, when paying out – “Expense”.
• For FFD 1.1 - “Receipt” and “Expense” we indicate similarly to FFD 1.05, if a purchase is being returned - we indicate “Return of Income”, if the client returned the funds issued to him earlier - “Return of Expense”. If there is an error in the check (for example, VAT is entered incorrectly), the same for FFD 1.05 and FDF 1.1: create a “Receipt Return” check, identical to the incorrect one, and generate a “Receipt” check.

It is not necessary to correct the error on the device where it was made, or which has not been used before. The legislation of the Russian Federation does not oblige this. An organization or individual entrepreneur can generate a correction document on any cash register they own, if it is registered and operates in compliance with all standards.

What are payment types in KKM

Typically, a cash register accepts two types of payment: cash and card. The cashier adds items to the receipt, then indicates the payment method.

If you choose the cash method, everything is simple: the cashier places the bills in the cash register and gives the buyer a receipt.

To accept payment by card, the cash register must have a terminal: built-in or remote. When the buyer inserts a card into the terminal, the device transmits information about the card to the entrepreneur's bank. The bank checks whether the card is blocked and whether there is enough money on it. If there is money, the bank debits the purchase amount and signals the cash register to print a receipt. Choose a bank

Advanced cash registers allow other payment methods, such as installments. The cashier can sell goods to a regular buyer in installments; the buyer will pay the cost of the goods in installments. The cashier can also sell goods at a free price, for example, if he has agreed with the owner of the company that he buys goods for himself at a personal discount.

You can also enter a custom payment type into the cash register. An example is gift certificates. When a customer brings a certificate to the store, the cashier selects “Pay with a certificate” on the device. In this case, the cash register transmits to the data operator information that the certificate was used. You do not need to pay tax on the sale of a certificate, but you do need to pay tax on the sale of the certificate itself.

Indicator of the subject of payment in a cash receipt: what does it mean?

This designation appeared starting with FFD 1.05. Used to indicate goods, payments, etc.

Main categories:

• Goods (on which excise duty is not charged) – “GOOD” or “T”.
• Goods that are subject to excise taxation are “EXCISABLE GOODS” or “AT”.
• Payment/payment (bonuses, advance, fines, various types of remuneration, deposit, etc.) – “PAYMENT” or “P”, “PAYMENT” or “B”.
• or "U".
• Work – “JOB” or “R”.

A complete list of characteristics of the subject of payment in a cash receipt is given in Order No. ММВ-7-20/ [email protected]

You may be interested in: Sample of an online cash register receipt - what it looks like, requirements and details

Incorrect VAT

The “VAT” detail is mandatory for the electronic check format. Even if trade is carried out without VAT, this fact must be reflected in the receipt.

For the printed form, it is necessary to indicate VAT, only in the case of settlements between organizations and (or) entrepreneurs.

An incorrect VAT rate can be corrected using a correction check, but only if you are using FDF version 1.1.

Important! If you use FFD 1.05, the correction check or correction BSO does not contain such a detail as “calculation item,” which is indicated in tag 1059.

For this reason, you will not be able to use a correction check to correct the VAT rate. It’s the same for BSO.

In FFD 1.05, a correction check will only help to correct the financial part.

Therefore, if we are talking about correcting VAT on a check, then you need to understand that this only works with FFD version 1.1, because for this format the 1059 tag is required.

Helpful information! Correction check and fines for violations of the procedure for using cash register systems

We previously reported on the consideration of a bill that would significantly simplify the procedure for correcting violations of the use of cash register systems.

So these amendments were adopted in the third reading.

Fiscal sign of a cash receipt (document): how it is formed, what to do in case of an error

It is briefly designated FPD and is a digital code that defines the characteristics of the calculation performed when sending OFD data and to the tax office.

Generated by the fiscal drive based on the following information specified during registration:

• User's TIN;
• TIN OFD with which the agreement was concluded;
• cash register numbers – registration and factory;
• registration dates indicating the exact time;
• serial number of the check.

If the tax service has refused registration because the fiscal attribute of the cash receipt is incorrect, check whether the above items match the registration report and the receipt itself.

Registration may also be denied if the individual entrepreneur or organization has not completed the registration procedures within 24 hours of receiving the registration number.

Common mistakes made during registration:

• The time and date settings at the checkout are incorrect (for example, 2000).
• On the diagnostic receipt, the serial number of the device differs from the number that was indicated in the registration application.
• Inaccuracies in the registration number, user INN and OFD INN.

What to do:

Be careful when entering all data. It is impossible to correct them once they have already been added to, and the fiscal drive will have to be changed. It is impossible to close it in normal mode - you need to perform an emergency closing.

Failure to clear a check when paying, in particular for non-cash payments

From 07/01/2019, issuing a check to the client for non-cash payment has become mandatory, i.e. The use of a cash register in such cases is also mandatory.

In case of non-issuance of a check in this case, the violation is equivalent to non-use of cash register, and the fines for this violation are impressive:

• official - from 25% to 50% of the settlement amount, which was carried out without using an online cash register, but not less than 10,000 rubles;
• for legal entities - from 75% to 100% of the settlement amount, which was carried out without using an online cash register, but not less than 30,000 rubles;

The law prescribes the need to issue a cash receipt to the buyer for non-cash payment within a period of no more than 24 hours from the date of payment.

Changes in requirements for displaying details in printed and electronic forms of checks

1. Requirements for a cash receipt (CSR)

2. Requirements for correction cash receipt (CSR correction)

3. Requirements for the “Subject of calculation” attribute (tag 1059)

4. Requirements for the “Agent Data” attribute (tag 1223)

5. As part of the “Basis for correction” attribute (tag 1174), the “Description of correction” attribute (tag 1177) is not transmitted from 03/01/2020.