Mandatory details of an online cash register receipt in 2021, taking into account the latest changes (list with explanation)

In recent years, the requirements for running a business have become increasingly stringent. If previously the presence of a cash register was mandatory only for certain forms of business, today absolutely any businessman has to acquire this device, and it must be maintained in accordance with many rules. We will tell you in this article what a cash receipt is, what it is for, and what information this document contains.

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.

What mandatory details should an online cash register receipt contain starting from 2021?

There are two main regulations that establish lists of mandatory cash receipt details. In many ways, they duplicate each other, but the norms they contain do not compete with each other and, moreover, do not completely coincide. And therefore, having studied one normative act, one should consider the provisions of the second. We are talking about such sources of norms as:

• Law No. 54-FZ (LINK);
• Order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20/ [email protected] (LINK).

It may be noted that Law No. 54-FZ establishes general requirements for the mandatory details of a cash receipt, and the specified departmental order determines the procedure for their reflection in the check in practice in accordance with the current formats of fiscal documents.

In accordance with the Decree of the Government of the Russian Federation dated April 16, 2020 No. 521 (), from April 20, 2021, cash register receipts (CSR) must contain one more mandatory detail - “product code”.

The new additional detail “product code” is used when selling goods that relate to personal protective equipment:

• face masks;
• surgical respirators;
• general purpose respirators;
• nasal and other sprays designed to protect against air pollution; various types of gloves, including examination and surgical;
• hygiene overalls;
• sets of hygienic clothing.

The required details of a cash receipt are listed in paragraph 1 of Article 4.7 of Law No. 54-FZ:

It should be borne in mind that the specified mandatory details are the same for both paper and electronic checks.

In turn, the procedure for their application according to Order No. ММВ-7-20/ [email protected] depends specifically on the type of cash receipts (and on many other factors).
More on this later.

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Why do you need a cashier's check?

Such paper is a full-fledged document confirming the very fact of a transaction between the seller and the buyer. In other words, this is a kind of contract, greatly reduced and abbreviated, but proving the signing of an agreement that the store sold a quality product and the consumer purchased it for personal use. But the information contained in this small piece of paper is useful not only as proof of the transaction.

It allows you to carry out full accounting of the movement of incoming funds for the subsequent preparation of financial statements and provision of information to the tax service. Accordingly, it becomes possible for official government bodies to monitor the activities of the seller for compliance with rules, requirements and laws. A new sample cash register receipt can act as evidence in court proceedings and in the settlement of various disputes. Naturally, the correctness of its design is strictly monitored.

How to verify details in new cash receipts

Why is it important to check the details on cash receipts? If your cash register (or merchandise accounting program) is configured incorrectly and the checks do not have the required details, then during the audit the tax authorities will consider such checks invalid. The fine for this violation is provided for in paragraph 4 of Art. 14.5 Code of Administrative Offenses of the Russian Federation - from 1,500 to 3,000 rubles. for officials and individual entrepreneurs, from 5,000 to 10,000 rubles. for legal entities.

Accountants should also check cash receipts for accuracy. This document itself cannot confirm expenses (letter of the Federal Tax Service of the Russian Federation dated June 25, 2013 No. ED-4-3/ [email protected] ). However, it is the cash receipt that indicates the fact of payment for goods purchased or services provided. Therefore, errors in the details of a cash register receipt are a reason for tax authorities to withdraw expenses. Please pay attention to the following details of the online cash register receipt:

• Name of goods and their price. Only special regime officers can avoid citing them in full. If the receipt indicates that the seller is on OSN, request a full transcript of purchases or a detailed sales receipt.

For more information about the details, see “The “Name” detail in a cash register receipt is not regulated by law.”

• Fiscal sign of a check. As a general rule, it is this that indicates that the check was printed on an online cash register.
• The QR code is the most visual detail of a receipt. Thanks to this code, a cash register receipt can be quickly checked for accuracy.

There are several ways to check the details of a new cash receipt:

• Download the mobile phone application “Checking Receipts” - it was developed by the Federal Tax Service. You can find it in the application stores of popular mobile operating systems Android and Apple. The user registers in the application using their phone number and scans the receipt using the smartphone camera. As a result, the application reports whether the receipt is valid and stores it in the smartphone’s memory. In addition, the functionality of the application allows you to generate your own QR code for the user, which can then be shown to the seller - he will scan the code, and the cash register receipt will be immediately sent to the buyer’s phone or email.
• Use OFD websites - almost every operator has developed its own web interface where you can check an online cash register receipt:

• OFD-Ya (ofd-ya.ru/check);
• Taxcom (receipt.taxcom.ru/);
• OFD platform (lk.platformaofd.ru/web/noauth/cheque);
• VLSI (ofd.sbis.ru/);
• First OFD (consumer.1-ofd.ru/#/landing);
• Yandex.OFD (ofd.yandex.ru/check).

However, the Federal Tax Service application is more convenient - just scan the QR code. On OFD websites you will have to enter the number of the cash register, fiscal document and fiscal attribute of the document.

For a step-by-step algorithm for checking checks, see the material “Checking KKM checks online on the tax office website.”

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.

Mandatory details for offline trading

If a company sells goods and provides services, then the required check details, according to 54-FZ, are as follows:

1. Name of the organization.
2. Address of the retail outlet.
3. Name and serial number of the document for the shift, type of operation (receipt, return of receipt, expense, return of expense).
4. FULL NAME. and the position of the employee making the purchase.
5. List of goods, works, services.
6. Unit price including discounts and total purchase amount.
7. Rate and allocated amount of VAT per unit and total cost (if applicable).
8. Type of payment (cash or non-cash) and payment amount.
9. A site where you can check the authenticity of a document and the fiscal indicator (QR code) specified in it.
10. Cash register data (registration number of the cash register, serial number of the fiscal drive, fiscal sign of the document - QR code).
11. Serial number of the fiscal document.
12. TIN of the organization or individual entrepreneur.
13. Seller taxation system.
14. Shift number.
15. Date and time of the operation; fiscal sign of the message (if the information is stored in a fiscal storage device or transmitted by the OFD).

Thus, the mandatory data, according to Law No. 54-FZ as amended, differs significantly from the previously existing requirements: features have been added that have become necessary in connection with sending data to the Federal Tax Service.

What other information may be on the receipt?

The information presented above is not exhaustive. If desired, as well as the appropriate software, you can additionally enter other information. For example, not only the final purchase price is written here, but also information about the receipt of a certain amount of money and the change issued to the buyer or the product item code.

This is done solely for practical purposes, to ensure easier but more competent analysis by the organization’s accounting and logistics services. Data about the store’s special loyalty program, promotional offers and other information useful for the buyer are also indicated here. They are not included in the list of what a cash receipt must contain by law, but are helpful in operations and customer service.

What does a real online cash register receipt look like and its details?

What should be encrypted in the QR code on a cash register receipt according to the new rules? The receipt on the right shows that after checking the QR code, it must contain information about the purchase (date and time of payment, serial number of the fiscal document, payment attribute, payment amount, serial number of the fiscal drive , fiscal sign of the document).

Issuing a check without reflecting the necessary information may result in the entrepreneur or company being held liable under Art. 14.5 Code of Administrative Offenses of the Russian Federation. Until 02/01/2021, individual entrepreneurs using the PSN, simplified tax system, UTII may not indicate the name of the product (work, service) and its quantity in cash receipts and BSO (Federal Law dated 07/03/2016 N 290-FZ). Checking a cash receipt

Main features of online cash register receipt

It was previously stated that the policy of recent years has been aimed at global labeling of all existing goods and the main tool in this matter is the introduction of online devices, in accordance with the 54th Federal Law. But what is unique about electronic receipts compared to the classic paper form?

In fact, they are very similar, because the same information is used to create them: information about the seller, cash register, tax system and the purchase itself. If you print an electronic receipt, the buyer will not see much difference between it and a paper receipt.

But some unique features can still be found. The online document additionally contains information about the fiscal data operator and the format of papers used in the work. Some technical information has also been added here, which is actually not important to ordinary consumers and is important only for inspection services and the seller himself.

But at the same time, a cash receipt is recognized by law as an official document, regardless of the form in which it is provided. The electronic and paper versions are equal in rights and legal force, which means they can be used equally successfully.

What receipt details are established by the FFD?

The format of fiscal documents, as this abbreviation stands for, is a set of specific requirements that is responsible for the correct decoding of information and details of a cash register receipt in terms of fiscalization. In simple terms, this is an algorithm that allows you to collect, store, analyze, and, if necessary, provide information to responsible persons.

All mandatory data provided on both the paper and electronic receipt will be included in the FDF. Moreover, the task of the format is to connect these same details with the fiscal drive and the operator, teach them to speak the same language. The process is set up by technical specialists at the time of the initial installation of the cash register and is monitored by them in the future. Ordinary workers do not have the ability to change programmed data.

Mandatory BSO details

The contents of a cash register receipt and a strict reporting form produced using a cash register are practically the same. The list of information required by law in this case includes:

• The name of the document and its serial number, reset each new shift.
• The date, time and address where the transaction took place.
• Official company name and tax identification number.
• Information about the taxation system used.
• Sign of calculation.
• List of services provided and their cost.
• Payment method.
• Information about the employee who accepted the funds.
• Cash desk number.
• Fiscal sign of the document.

This list is approved by the government and cannot be arbitrarily changed by employees of the organization. But there are some exceptions depending on the type of commercial activity and other distinctive features of the business.

Cash receipts - what does the online cash register break through and how to check the information from the receipt?

We buy something every day. Entrepreneurs sell dozens, hundreds, or even thousands of products every day. Every transaction between buyer and seller must be documented by law. The document that serves as confirmation of the transaction is a cash receipt.

The rules for generating checks, requirements for cash registers - devices that generate checks - as well as the procedure for their use by entrepreneurs are clearly described in federal legislation. The implementation of these rules and requirements on the territory of the Russian Federation is monitored by the Federal Tax Service.

A receipt is a document that records data about the product sold, the seller and the technical devices that recorded the fact of the sale.

What a check looks like - a sample of an online cash register receipt, details and description

The information that must be contained in an online cash register receipt is described in Article 4.7 of Federal Law No. 54-FZ. Also, the entrepreneur (owner of the cash register) can, at his discretion, add additional information to the check.

Let's look at an example of a real check and go through its details. The order in which they are displayed (that is, which field follows which) is not specified by law and depends on the model of the online cash register and its settings by the owner.

Branding

In the header of the check, the seller, as a rule, indicates information about himself in a beautiful form. You can place your company logo, name, slogan, etc. here. This part of the check can be filled out in free form by specifying the necessary data in the cash register settings. Naturally, the inclusion of a logo in a fiscal receipt is not a requirement of the Federal Tax Service, but simply an option that was provided by cash register manufacturers and which entrepreneurs can use for marketing purposes.

Product information.

The name of the goods (work, services) must be entered on the receipt. The name of the product can be entered manually by the cashier when issuing a check or selected from the product nomenclature database, which was added to the cash register in advance. When installing the necessary equipment and software, product names can be automatically generated by the cash register when the barcode is read from the product.

Number of goods

Number of goods (works, services). Required details.

Unit price

The price per unit is indicated taking into account discounts and markups. Also required details.

Price

Cost including discounts and surcharges. It is calculated as the unit price of the product multiplied by the quantity. Required details.

VAT rate

Value added tax rate. In this example, the character "A" is specified as a footnote to the line below, which indicates 18%. Required details.

Discount

The amount of the accrued discount - for each item and in total. An optional field, but it is usually included in the cash register functionality and is actively used by entrepreneurs.

Settlement amount

The total cost to be paid for all items, taking into account all taxes, fees, discounts, promotions, bonuses. Must be included in the check.

VAT amount

Total VAT amount. It must be indicated separately for each VAT rate, if there were different rates for different product items.

Calculation form

The payment form indicates the amount of payment in cash and (or) electronic means of payment. Required details

Organization, TIN

Name of the organization that owns the cash register (or full name of the individual entrepreneur) and TIN. Required details.

Place of settlement

Place of payment for goods. The address with postal code, or the name and number of the vehicle (for example, for a taxi), or an Internet address (for online stores) is indicated. Required details.

Tax system

The applicable taxation system must also be indicated: OSN, simplified tax system, UTII, etc.

Calculation form

Obligatory field. Possible values:

1. Receipt – receipt of funds from the buyer;
2. Receipt return – return of funds received from the buyer;
3. Expense – issuance of funds to the buyer;
4. Refund of expenses - receipt of funds from the buyer (client) issued to him.

Calculation time

Calculation date and time. Obligatory field.

Cashier

position and surname of the person who made the settlement with the buyer (client), issued a cash receipt or strict reporting form and issued (transferred) it to the buyer (client). Obligatory field.

Shift number, serial number of the shift receipt

Also required details.

Website address for checking a receipt

According to the new law, each check can be checked via the Internet, since information about all cash transactions is now transmitted to the Federal Tax Service of Russia through the fiscal data operator. Required details.

Information about fiscal technology

The receipt must contain the following data: RN KKT - registration number of the cash register equipment, FN - serial number of the fiscal drive model, FN - fiscal attribute of the document (assigned to the cash receipt in the OFD), FD - serial number of the fiscal document. The names of abbreviations may differ depending on the CCP model.

QR code

On modern checks, a QR code must be placed to go to the verification page for this check on the website of the authorized body. It is understood that using smartphones you can check a receipt in a few seconds.

Advertising block.

Block with additional information. An entrepreneur can post any information materials that he deems necessary.

Information about electronic means of payment.

Sometimes data from the terminal used to accept payments from bank cards is displayed on a cash receipt along with fiscal information.

Title of the document.

Cash receipt or strict reporting form. Required details.

Features of use for individual entrepreneurs and LLCs

Limited liability companies are required to use online cash registers in their activities if they accept cash and non-cash funds from customers. In this case, the requirements for the fiscal receipt will completely coincide with those presented above. There are no exceptions here, and violation of the law leads to serious fines.

With individual entrepreneurs, everything is not so simple. Most of them will still have to purchase and install a new device that works via the Internet, but there are some exceptions for businessmen who do not have employees. If they use UTII and the patent taxation system in their work, they still do not need to acquire a cash register.

Design rules

New devices capable of issuing electronic checks require proper tax registration. To register it, you will need a fiscal drive and a special cash program that meets the norms and requirements. You can purchase it from, which specializes in the development of mobile accounting systems.

In addition, it is necessary to find a fiscal data operator who will process the information and transfer it to the Federal Tax Service. The registration itself can be carried out either through the Internet portal or in the classic way - by personally coming to the tax office. A representative of the OFD can also become a mediator. This will save time and ensure that the registration process is completed correctly.

Value added tax

It sounds paradoxical, but the form of a cash register receipt, even with the new rules, should not contain information about VAT. But despite the absence of a mandatory need, it is still recommended to include this information as additional information on the document.

In this case, it is permissible to indicate either one large tax amount or separate amounts for all purchased goods. This data is considered to be purely informational and is of benefit only to customers, so the final decision can be made by the management of the organization, without regard to the norms.

Innovations in current legislation

There are really a lot of amendments made to the main law “On the use of cash register equipment”. Here are the main ones:

• A paper version of the receipt, as before, must be issued to each buyer without fail, but if he wishes, as an additional option, an online version of the receipt must also be sent to his email or mobile phone. At the same time, their legal force will be equivalent.
• All data received from cash registers is transmitted to the tax service automatically via the Internet.
• The procedure for registering a new device can be carried out either in the classical way, by going to the Federal Tax Service office, or online, which will greatly simplify it.
• A fiscal drive must be installed in the cash register, which collects and transmits information to the operator responsible for storing the data.
• The list of required details has changed slightly. This was discussed in detail above.

In addition, penalties for violations in the field of cash services have changed. Fines for non-compliance with established rules have increased and can reach up to 100 thousand rubles for a legal entity.

Penalties for violation

Among the main mistakes of sellers are the failure to issue a receipt to the buyer (both in paper and electronic form, if it was requested by the consumer) and the issuance of a document containing errors in the details.

The amount of recovery will differ. In the first case, the following penalties are provided:

• From 1500 to 3000 rub. for citizens.
• Up to 10,000 rubles for officials.
• From 30 to 100 thousand rubles. for the organization.

If errors are found in the information, the amounts will be slightly lower:

• 1500-2000 for citizens.
• 3-4 thousand for an official.
• From 30,000 to 40,000 rubles for an organization.

It should be borne in mind that we are talking about each check provided in violation or not issued at all. A decent amount can accumulate in one working day, especially if we are talking about a large store with a large flow of customers.

Responsibility for incorrect details

If the Federal Tax Service inspection reveals that a trading organization or individual entrepreneur issues online cash register receipts to customers without one or more mandatory details specified in Article 4.7 of Law No. 54-FZ, then it will be declared invalid. In this case, liability for the seller organization and officials will arise in accordance with Article 14.5 of the Code of Administrative Offenses of the Russian Federation. Guilty officials will pay a fine in the amount of 1.5 thousand to 3 thousand rubles, and organizations and individual entrepreneurs - from 5 thousand to 10 thousand rubles. Agree, setting up the details correctly is cheaper.

Legal documents

• Article 14.5 of the Code of Administrative Offenses of the Russian Federation

Business Solutions

the shops

clothes, shoes, products, toys, cosmetics, appliances Read more

warehouses

material, in-production, sales and transport organizations Read more

marking

tobacco, shoes, consumer goods, medicines Read more

production

meat, procurement, machining, assembly and installation Read more

rfid

radio frequency identification of inventory items More details

egais

automation of accounting operations with alcoholic beverages Read more

Cash receipt and marking

Global product labeling and modern CCP are inextricably linked. A special product code must be used as one of the mandatory details if it is included in the list of those subject to labeling. At the same time, the cash register itself is connected to a special monitoring system in order to track in real time where the products ended up and how legal they are.

The code is read in the usual way - using a scanner, and information about it is recorded on the document, which means it ends up in paper and electronic versions, transmitted to the fiscal data operator, and later to the tax service. Moreover, if there are several goods on the receipt at once, then the additional code will be marked only opposite those items that are subject to global labeling requirements.

Accordingly, not all entrepreneurs will be able to experience such a system, but only a part of them working with a group of products that are subject to additional control. It is worth noting that you do not need to purchase special equipment for this. All modern online cash registers have sufficient technical characteristics to meet the requirements.

The new checks, which contain a huge amount of different information, are designed not to complicate the lives of entrepreneurs, but to standardize their work and create more comfortable conditions for reporting. At the same time, you do not have to seriously increase your investment in purchasing equipment and software for it. Their prices are quite reasonable and will quickly pay for themselves.

In the article, we examined in detail the signs of a fiscal message and gave examples of cash receipts.
What you really can’t do without is the involvement of specialists in the field of CCP servicing. Complex equipment requires proper use, which means additional training will also be required for personnel working with cash registers. Otherwise, there should be no difficulties using the new system. Number of impressions: 4778

New details of cash receipts from July 1, 2019

Additional details are not required:

• on a paper check – if you use FFD 1.1;
• paper and electronic check – if you use FFD 1.05.

This is discussed in the letter of the Ministry of Finance dated November 28, 2018 No. 03-01-15/86080.