What is the fiscal data format
All fiscal documents (cash receipt, shift opening report, etc.) are created at the cash register according to a specific format - the fiscal data format (FFD).
Today, there are two approved formats: 1.05 and 1.1 (until 2021, format 1.0 was also used). The higher the format, the more opportunities there are to indicate various calculation options on cash receipts. For example, starting from FFD 1.05, sales on credit, advance offset, agency fees, etc. can be reflected in receipts. To generate a cash receipt in a certain format, it is necessary that this format is supported by the cash register itself, the fiscal drive (FN), and the cash register software (software).
Buy a fiscal drive and enter into an agreement with the OFD
Also see “How to choose an online cash register and a program for it for different types of trading” and “Fiscal storage: how to replace an “expired” financial fund and how to choose a new one.”
Additional details for online trading
If you sell goods and services through a website, you need to take into account the specifics when issuing an electronic receipt. In this case, the required details of the online cash register receipt must be supplemented with the following information:
- Company website (instead of the retail outlet address) and (or) seller’s email.
- Buyer's phone number or email (to send him a cash document).
Since payments via the Internet occur automatically, without the participation of a specific employee, full name. The seller may not be specified.
What details should be on a cash receipt?
The mandatory details that a cash receipt must contain are given in paragraph 1 of Article 4.7 of Federal Law No. 54-FZ dated 22.05.03 (hereinafter referred to as Law No. 54-FZ). And the order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20 / [email protected] describes in what form these details are displayed on the check, and also establishes which details are required for each of the FFDs.
Please note that neither Law No. 54-FZ nor Order No. MMV-7-20/ [email protected] states in what order the details should be placed on the cash receipt. Typically, information is placed on the receipt in blocks (for example, information about the owner of the cash register, information about the cash register, etc.). The table below lists which details are indicated in each block (the list of details is given on the basis of Law No. 54-FZ). Details that require explanations are highlighted within the block in separate lines.
What do cash receipt details mean?
| Details included in the block | Notes |
| Information about the owner of the cash register | |
| Name and TIN of the legal entity or Full name and tax identification number of an individual entrepreneur | |
| Cash desk information | |
| CCP registration number; serial number of the FN model | |
| Payment address | Address where the cash register is used |
| Place of settlement | Store name or online store website address |
| Service information about the check | |
| Title of the document; date and time of receipt generation; shift number; shift receipt number | |
| Serial number of the fiscal document | The countdown starts from the moment the fiscal drive is activated, i.e. all documents that are in the FN are considered, not just checks |
| The taxation system that was used in the calculation | One cash register can be used for several tax systems, but only one tax regime can be indicated on the receipt |
| Federal Tax Service website address | |
| Fiscal sign of the document | Ensures the correctness and integrity of the document |
| Email address of the check sender | E-mail of the fiscal data operator (FDO) or the owner of the cash register, if he himself sends checks to the buyer |
| Cashier information | |
| Position, surname, TIN (if any) of the cashier | This is information about the person who made the settlement with the buyer. When selling through vending machines and when paying by electronic means of payment via the Internet, this data is not indicated. |
| Information about goods sold (work performed, services provided) | |
| Name of goods (works, services) | The name of each product, work or service is indicated if their volume and list can be determined at the time of payment. Individual entrepreneurs on the simplified tax system, unified agricultural tax, UTII, PSN may not indicate the name of the product until February 1, 2021, if they do not sell excisable products |
| Number of goods (works, services) | Individual entrepreneurs on the simplified tax system, unified agricultural tax, UTII, PSN may not indicate the quantity of goods until February 1, 2021, if they do not sell excisable products |
| Price per unit of goods (work, services), taking into account discounts and markups | The receipt must display the price including discounts and markups. The discount (markup) is calculated in the cash register software, the finished value is transferred to the cash register and displayed in the receipt |
| Attribute of the subject of calculation (appears starting from FFD 1.05) | One of the values is specified: goods, excisable goods, work, service, game bet, winnings, lottery ticket, lottery winnings, read, payment or disbursement, agency fee |
| Calculation method indicator (appears starting from FFD 1.05) | One of the values is specified: full payment - full payment for the goods, taking into account the advance or prepayment, made upon transfer of the goods; 100% prepayment - full advance payment before the delivery of the goods; prepayment - partial advance payment before the transfer of goods; advance payment - if at the time of payment it is impossible to determine the list of goods, you can indicate in the check “advance” and the amount of funds actually received, without indicating the name of the goods (for more information about this situation, see below in the chapter “How to indicate the name of goods (work, services) in the check "); partial payment and credit - partial payment for the goods at the time of transfer to the buyer with subsequent payment for the goods on credit; transfer on credit - transfer of unpaid goods to the buyer with the condition of subsequent payment on credit; loan payment - payment for goods that were previously transferred to the buyer with the condition of subsequent payment on credit. Note: the same values are used to indicate the method of payment for work performed and services rendered |
| Information about the country of origin of the goods | Displayed starting from July 1, 2021, when making payments between two organizations, between two individual entrepreneurs, or between an organization and an individual entrepreneur |
| Registration number of the customs declaration | Displayed for imported goods starting from July 1, 2021, when making payments between two organizations, between two individual entrepreneurs, or between an organization and an individual entrepreneur |
| Information on sales amounts, VAT, excise taxes and calculation methods | |
| Calculation sign | The following calculation features exist: receipt - upon receipt of funds from the buyer; return of receipt - when the funds received from him are returned to the buyer; expense - when issuing funds to the buyer (for example, accepting scrap metal); refund of expenses - receipt from the buyer of funds issued to him (a fairly rare situation) |
| Calculation form and payment amount | It is indicated how the goods, works or services were paid for - in cash or by non-cash means. Until June 30, 2021 inclusive, it is permissible to indicate “ELECTRONIC” instead of “NON-CASH” (letter of the Federal Tax Service of Russia dated December 20, 2018 No. ED-4-20/24850; see “Tax authorities allowed not to change the check details “payment form” until July 1, 2021 of the year"). The payment amount is also indicated. Please note that if a product is sold using funds from a credit institution and the money is transferred to the seller’s current account from the bank, then the seller must also issue a check, and the payment form will be electronic. |
| Cost of goods (work, services) taking into account discounts and markups, indicating the value added tax rate | The VAT rate may not be indicated if the seller is not a VAT payer, or if the product (work, service) is not subject to VAT |
| Calculation amount (total) | If the receipt contains several goods with different VAT rates, you need to list all the rates and amounts for them. The calculation amount can consist of several values. For example, one part of the amount can be paid in cash, the other part - by electronic means, and the remaining part - by offsetting a previously paid advance. The following values are possible:
|
| Product nomenclature code | This code must be displayed if the product is subject to mandatory labeling. The corresponding codes are provided for by Federal Law No. 381-FZ dated December 28, 2009. These codes must be indicated on the receipt three months after the entry into force of the legal act introducing mandatory labeling for a particular product (see “Mandatory labeling of tobacco and other goods: why is it needed and how to prepare for it”) . |
| Excise tax amount | Displayed for excisable goods starting from July 1, 2019, when making payments between two organizations, between two individual entrepreneurs, or between an organization and an individual entrepreneur |
| Buyer information | |
| Phone number or email address of the buyer (client) | This information is provided if:
|
| Name of the buyer (name of the company, or full name of the entrepreneur) and TIN of the buyer | Displayed starting from July 1, 2021, when making payments between two organizations, between two individual entrepreneurs, or between an organization and an individual entrepreneur |
| QR code | |
| A two-dimensional bar code contains in encoded form the details of checking a cash receipt (date and time of payment, serial number of the fiscal document, payment attribute, settlement amount, serial number of the financial fund, fiscal attribute of the document) | The Federal Tax Service has developed a free mobile application with which the buyer can read the QR code and find his receipt. You can download the application in the App Store (“Checking a cash receipt in the Federal Tax Service of Russia”) or on Google Play (“Checking a cash receipt”) |
A cash receipt issued by a paying agent or bank payment agent additionally indicates details regarding the activities of such intermediaries: the amount of remuneration received from the payer (if any), contact telephone numbers of the paying agent and supplier, etc.
What are the distinctive features of an online cash register receipt?
With the entry into force of amendments to Law No. 54-FZ, according to which organizations and individual entrepreneurs became obliged to use online cash registers, new technical standards emerged that define the properties of cash register receipts. According to Law No. 54-FZ in its current edition, these checks are:
- ordinary paper ones (which are issued to the buyer in all cases - with the exception of purchases in an online store when paying on the website);
- electronic (which are sent to the buyer by phone or e-mail upon request, and in the case of selling goods online - mandatory).
Please note that these are the most general rules for issuing paper and electronic checks. In practice, they can be much more complicated: the procedure for circulation of checks depends on the content of trade legal relations in each specific case.
It is very important not only to issue the buyer a check in the required form in the required cases, but also to ensure that all required details are present on the cash receipt (both paper and electronic).
Let's consider what are the rules for determining the composition of such information.
How product information appears on a receipt
Information enters the cash register receipt from three sources: from the cash register itself (in particular, these are the details specified when registering a cash register), from the cash register software and from the goods accounting service (name of goods, price per unit of goods and VAT rate).
In short, the commodity accounting service is the source of the product range for the receipt. You upload your price list in Excel format to a commodity accounting service (for example, “Kontur.Market”). Based on it, the service creates product cards - this is how the product range is filled out. If you do not have a price list in Excel format, then you can add a product to the product range using scanning: you read the code on the product, Kontur.Market finds this product in its ready-made catalog of 1.5 million items and creates a card. Next, the service transfers the items to the checkout, and the cash register receives updated information about the names, prices of goods, etc.
A complete set for online cash register: for the price of a cash register you will receive a cash register, OFD and the Kontur.Market product accounting system Send a request
Mandatory labeling of goods
In 2021, the government of our country approved a list of certain products that must be labeled starting in 2019. This means that all manufactured products included in this list must be accompanied by documentation that includes information about the manufacturer, owner, movements of the assortment from the point of manufacture to shop. At the same time, during the same period of time, the global transfer of sales reporting into electronic form begins.
This innovation has changed the requirements for the mandatory details of a cash register online cash register receipt. The result of the introduction of changes should be the universal designation of all products sold in retail outlets in our country with special markers, which means that the sale of any counterfeit products will become literally impossible. The buyer will be able to check the authenticity independently using a simple smartphone and a special application. Accordingly, all changes occurring in the operation of the cash register, including the information presented in receipts, are aimed at achieving the task set by the government.
How to indicate the name of goods (works, services) on a receipt
Today in Russia there is no single reference book for the nomenclature of goods (works, services). Law No. 54-FZ on the use of cash registers does not contain any strict requirements for indicating names on a cash register receipt. Representatives of the Federal Tax Service recommend adhering to the following rule: the name of the product (work, service) must be clearly understood by the buyer. In this case, you can use the general name of the product group. For example, a bakery store that sells poppy seed, raisin, and cinnamon buns might label these products as “Assorted Buns,” while a business owner selling children’s toys might call them “Assorted Toys.”
In conclusion, let us dwell on another important issue: how to indicate the nomenclature on a receipt if the volume of goods and services is not known at the time of payment? The Russian Ministry of Finance answered this question in letter No. 03-01-15/26352 dated April 28, 2017 (see “The Ministry of Finance explained what to indicate on a cash receipt if it is impossible to determine the volume and list of goods when paying”). Let us illustrate these explanations with an example. In an amusement park, a visitor deposits a certain amount of money on a card, which gives him access to the attractions. At this point, it is unknown what services he will use during his visit to the park. In such a situation, two checks are generated. The first check (issued when making an advance) displays the amount of funds actually received and the indicator of the payment method “advance”, but the name of the services is not indicated. But in the second check (it is issued at the time of final payment, when the visitor hands over the card), all services received should be listed, the payment method indicator “full payment” should be displayed, and in the payment amount indicate “advance offset” (this shows that some of the services were previously paid in advance).
Complete set for online cash register: cash register at a special price, OFD, configuration of cash register with registration with the Federal Tax Service and a discounted inventory system Send a request
Why do you need a number?
Many believe that the number is needed so that the entrepreneur can quickly find information on the transaction and verify that it really took place. But in fact, the main task of the number is to generate tax and accounting returns. It also really helps customers resolve some of the disputes that arise when returning goods or issuing a warranty on them. Let's look at why numbers are needed in more detail and where to look for the check number.
How is the Delight check deciphered?
Let's start with why it is needed by a company or individual entrepreneur who sells goods. The receipt number is unique, and in combination with the date and time, it allows you to obtain all the necessary information about the purchase. An entrepreneur, when drawing up a report, enters information about sales precisely on the basis of available check numbers. Let us remind you that the expense report includes all information about the costs incurred by the organization. For example, data is entered here on the purchase of diesel fuel for a car, on the payment of travel allowances, on the purchase of various equipment necessary for the operation of the company, on purchased inventory items, etc.
Attention:
expenses that are posted through expense reports must be confirmed. Receipts are required for this. They must be legible, and the expenses made must correspond to the real expenses of the company, otherwise the tax office may impose sanctions for attempting to deceive or violating the law.
Mandatory receipt details
The receipt printed at the cash register is a fiscal document. Its main task is to fiscalize financial information for further use within the framework of official government policy. To do this effectively, it must contain a wealth of information, including:
- Seller's TIN.
- Company name from the registration certificate.
- Serial number of the receipt.
- The position of the person who carried out the sale and his change.
- The number of the cash register that issued the document, or rather, the fiscal drive.
- The full cost of the purchase and the method of payment.
- Date and time of the transaction.
- Sign of a fiscal regime.
The required details of an electronic check differ slightly from those of a paper check. All the information presented above must also be indicated. Additionally, the address of the website of the fiscal data operator, who is responsible for servicing the device, the FDF version number, and the document form code are written here.
