Sample of an online cash register receipt: what it looks like, requirements and details

Sample of an online cash register receipt

Paper check

Issued to the customer in the store and printed on the cash register. When trading on the Internet it is not needed at all. It is not necessary to issue it if you sent an electronic version and the buyer did not ask for a paper version.

This is what an online cash register receipt looks like.

Document printed on an online cash register

Electronic check

To receive an electronic receipt, the client says his mobile number or email before paying. Such a document is equivalent to a paper document and replaces it.

Electronic payment document

If the buyer did not provide a number or email address, issue a paper check. If you punch a fiscal document, but do not hand it over and send it to the client, you will be fined.

Is it necessary to indicate “excluding VAT” on a cash receipt under the simplified tax system?

According to Article 4.7 (Law 54-FZ), paragraphs 9-10, the cash register user (seller) is obliged to issue a cash receipt, which must indicate the VAT tax rate. But even here there are exceptions, listed right there in Art. 4.7:

these are calculations carried out by users who do not pay VAT;
these are calculations that are carried out by users who are exempt from the obligation to pay VAT;
These are calculations that were made for goods, works, and services exempt from VAT.

In all of these exceptions, the tax has no place on the check. True, Law 54-FZ does not indicate who non-payers of VAT are or persons exempt from it, or what kind of goods, works, services they may not pay VAT on. But all this is in the Tax Code - and among the VAT evaders it lists simplifiers. In other words, they do not need to reflect tax on their checks.

However, this does not mean that when issuing a cash receipt, simplifiers should not make a reference to VAT at all. Article 4.7 clearly states that these persons should not indicate VAT rates and amounts on the cash receipt. But the order of the Federal Tax Service No. MMV-7-20 / [email protected] dated March 21, 2017 (LINK) provides for clarification. It is spelled out, in particular, in paragraph 6 of Table 19: in the cash receipt it is necessary to write down the “settlement amount for the check without VAT” - tag 1105.

And since the order of the Federal Tax Service is part of the legislation of the Russian Federation on the use of online cash registers in accordance with clause 1 of Art. 1 of Law 54-FZ, then its requirements are mandatory for all users of cash register systems, including simplifiers. Thus, for transactions for which they do not pay VAT, they are required to indicate “excluding VAT” on the receipt.

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True, the obligation to reflect “excluding VAT” falls on sellers if they themselves decide to make a reference to this detail. The fact is that clause 1.1 of Article 4.7 (Law 54-FZ) gave sellers the opportunity, when issuing a printed check (printed only!), not to write down in it those details that the authorized body allowed not to be reflected in the check. In other words, the Federal Tax Service, as an authorized body, by its order No. ММВ-7-20 / [email protected] dated 08/29/2019 (LINK), which came into force on 03/01/2020, provided, in particular, simplified users of cash register systems with the following choice :

tag 1105 (settlement amount excluding VAT) and tag 1199 (VAT rate) are included in a paper check, but only for settlements between legal entities and/or individual entrepreneurs. Let us remind you that cash register is used between enterprises and/or individual entrepreneurs exclusively for their cash payments and/or with the participation of electronic means of payment (when they are directly presented to the seller) (clause 6.1 of Article 4.7 of Law 54-FZ on cash register). When making payments to individuals, the rate in a paper check will not be needed;
these tags are reflected in the printed receipt in all cases of settlements, including between companies and/or individual entrepreneurs.

You need to stick to one of the options.

And, if the seller decides to enter the VAT rate and the payment amount taking into account this rate in checks when making payments, including with individuals, he will have to monitor the accuracy of this data.

But the requirements for an electronic check remain the same - “excluding VAT” must always be written.

But what will happen if, after all, the KKT user puts “0%” instead of “excluding VAT”?

Check verification service - application from the Federal Tax Service

The Federal Tax Service has released a mobile application. Through it, the buyer checks fiscal documents for authenticity. If they are illegal, the client can immediately complain to the tax office.

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.

There are two ways to check your receipt:

manually enter the fiscal attribute, time of purchase, amount, document number and transaction type (expense, receipt);
read a QR code from a paper receipt.

The application will compare the information entered by the client with that received by the tax office from the OFD. If the data differs, the Federal Tax Service will look into it.

Application for checking receipts

Strict reporting form = cash receipt

Now BSO and check are one and the same. They are equal in value, contain identical fields, and look identical. The strict reporting form can be sent to clients electronically. A copy of the BSO is sent to the OFD.

Forms can only be printed at the checkout counter and not at a printing house or printer. By law, BSOs must be formed on a special automated system. But the tax office said that you can use a regular online cash register.

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Decoding cash receipt details

Deciphering the details is not particularly difficult, since usually the cash receipt data is written out in full and without serious abbreviations.

These data can be roughly classified.

The first group is information about the owner of the cash register:

The name of the company or individual entrepreneur and TIN must be indicated here.

The second group is information about the cash register. Indicated:

KKM registration number (it is contained in the registration card);
factory information about the fiscal drive (its number, model);
the address at which the payment was made;
place of payment (the name of the store may be indicated or, if the transaction was carried out in an online store, its address on the Internet).

The third group is service information:

document's name;
time and date of its formation;
Shift number and document number for the shift;
serial number (numbering is assigned to all documents from the moment the fiscal drive is activated, the numbering is continuous and includes not only checks);
taxation regime (the taxation system within which the calculation was carried out is indicated);
Federal Tax Service website (this information is indicated for the consumer so that he can familiarize himself with additional information);
fiscal sign of the document (the FN is generated automatically);
e-mail address of the fiscal operator (OFD).

The fourth group is information about the cashier. Indicated:

his position;
FULL NAME;
TIN (if available).

The fifth group is information about goods and services.

We are talking about the so-called nomenclature. In this part, there are some benefits for entrepreneurs under special tax regimes. They may not indicate the name and quantity of goods and services sold until February 1, 2021. This relaxation does not apply to cases where such entrepreneurs sell excisable products.

So, this category includes the following items:

name of goods, services and works;
their number;
unit price of the product, taking into account all discounts and markups;
indicator of the subject of payment (indicating one of the values: goods, services, excisable goods, etc.);
indication of the payment method (full payment, prepayment, etc.);
information about the product manufacturer (country of origin) and customs declaration number (this information will appear on receipts from July when transactions are made between business representatives).

The sixth group is the sales amount, VAT, fees. This part specifies:

calculation indicator (for example, receipt, expense or return);
form of payment and amount (cash or non-cash);
the cost of a service or product, taking into account VAT, excise taxes and markups (if the amount of VAT is indicated, the rate of this tax must also be specified);
total amount;
excise tax amount (this requirement will become valid from July for transactions between business representatives).

Seventh group - information about the buyer/purchaser of services:

phone number or e-mail (if an electronic copy is sent);
full name, as well as TIN of the buyer (this item will also appear in July for transactions between businessmen).

Eighth group - graphic information:

Two-dimensional barcode QR code (with its help the buyer will be able to obtain all the necessary information about the completed transaction).

This list contains all the required details of a cash receipt.

Remember

The client chooses himself - a paper document, an electronic one, or both.
A QR code is required only in paper documents.
Missing at least one requisite means a fine. Individual entrepreneur up to 3,000, LLC up to 10,000 rub.
BSO and cash receipt are now one and the same thing.
The client returned the goods or noticed an error immediately - issue a “return receipt”.
If you notice an error at the end of a shift, run a correction check.
The buyer made an advance payment, but did not decide how much goods he needed - do not write the name.

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Registration and mandatory details of a sales receipt

What form of sales receipt it is advisable to use depends on the specific scenario of its use.

If a sales receipt is issued instead of a cash register receipt in the event of a cash register failure (or in addition to a cash register receipt - at the request of a posted employee, whose conservative accounting department requires both documents to confirm expenses), then it makes sense to use a document that has the details according to Law No. 54-FZ as amended dated 03/08/2015.

What does a sales receipt look like:

A sales receipt using the details given in the specified version of Law No. 54-FZ is also applicable if the check is issued under the provisions of Resolution No. 55. Or it is based indirectly on other provisions of the law.

You can download this sales receipt form for free in Word HERE.

If a sales receipt is issued “by itself” at the will of the seller - who by law has the right not to issue anything to the buyer, then in principle any form of it is applicable - including the one given above.

If a sales receipt is issued “by itself” by law - when an exemption from the use of cash register is applied on the basis of Articles 2.1 and 3 of Law No. 54-FZ, then it must contain the details that are given in paragraphs 4-12 of Law No. 54-FZ.

What a sales receipt like this might look like:

If necessary, any documents can be modified to include details that the seller himself considers useful.

An economic entity can sell to an individual not only goods, but also services. And when actually providing services, a strict reporting form may be issued instead of a sales receipt.

In scenarios where a document is issued at the free will of the seller (exempt from the use of cash registers under paragraph 2 of Article 2 of Law No. 54-FZ) or at the informal request of the buyer, a form with the details provided for by Decree of the Government of Russia dated May 6, 2008 No. 359 can be used - LINK.

But there won’t be much of a mistake if, even when providing services, you issue a sales receipt - even if the service is reflected in it as a “good.”

The most convenient way to issue sales receipts is to fill them out “manually” based on pre-printed forms. The store can print them itself in a printing house, or on an existing printer.

But it is also possible to “automate” the procedure for issuing such checks. An alternative is to purchase a cheap online cash register without a registrar and “register” in it the printing of checks with the required details. True, the store employee will have to sign each check with his own hand (if necessary, taking into account the instructions provided by law - if we talk about the norms approved by Resolution No. 296).

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A sales receipt is used for the most part in the same legal relations as a cash receipt. But the difference between these documents, both in legal and technological terms, is enormous. It may be helpful to review the key differences between a sales receipt and a cash receipt.