There are often cases when buyers are indignant at the failure to provide them with a cash receipt, and sellers do not know how to justify the legality of such actions. So is it possible to issue only a sales receipt without a cash register? And how, in this case, should it be properly formatted according to the model in 2017?
Turning to the legislation, we will see two options for working without a cash register:
Option 1: An individual entrepreneur or organization pays UTII (the so-called “imputation”).
In paragraph 2 of Art. 346.26. In the Tax Code of the Russian Federation you will find a list of types of activities in which you have the right to issue a “tovarnik” without a receipt. Among them are household services; veterinary medicine; passenger and cargo transportation; retail trade; placement of outdoor advertising; repair, maintenance, car washing and so on - fourteen points in total. Read the Code article carefully - the law imposes a number of restrictions that must be observed. For example, if you sell retail, then the area trading floor your store should be no more than 150 m2.
Important: the conditions of “imputation” may vary depending on the subject. Go to your tax office website and check the information.
Option 2: the activities of an individual entrepreneur or organization comply with the conditions of Article 2 of Law No. 54-FZ “On the Application cash register equipment».
- In paragraph 2 of Article 2 we find a description of the specifics of the activity.
Kiosks with magazines, newspapers and other similar products can operate without a cash register; with ice cream and draft drinks; retailers at markets and fairs; glass container receivers; porters - the list is quite extensive. The advice is still the same: read the Law carefully and comply with the specified requirements.
Important: if you do not use cash machine- issue a sales receipt at the buyer’s first request!
- Paragraph 3 of Article 2 describes the specifics of areas in which you can work without a cash register.
This opportunity is provided to organizations and individual entrepreneurs working in remote and hard-to-reach areas. Please note that the list of such areas is approved by each subject of the Russian Federation and should be on its official website.
- Paragraph 5 provides an explanation regarding pharmacies and medical organizations.
They can do without issuing a cash receipt if they are in a rural area.
- Clause 6 describes the conditions for religious organizations.
Please note that such organizations must be properly registered.
Important: if you sell excisable goods, then you are prohibited from issuing only a sales receipt (without a cash receipt).
Differences in filling out for individual entrepreneurs and LLCs
From the point of view of the law, there is no difference between an LLC or an individual entrepreneur - as long as your activity fits the conditions described above. Remember: if the buyer demands to issue a “tovarnik”, you are obliged to do this, regardless of the form of ownership of the enterprise and the presence of a cash register.
Design requirements (with sample)
Sales receipt- this is not a strict reporting form, but only a document that confirms the fact of the calculations made. Therefore, there are no strict requirements for it - for example, you do not have to use printed forms.
A sample sales receipt in 2017 looks like this:
You can fill out a sales receipt on a computer or by hand. In this case, be sure to indicate the following details:
- Sales receipt number and date of issue;
- Issued by: name of the organization or full name of the individual entrepreneur;
- Seller's TIN;
- Goods sold/work performed/service provided - their name and quantity;
- Price for each type of product and total payment amount;
- Position and full name of the person who issued the document;
- His signature.
It would be correct to supplement this list with information about the buyer. The subtlety is that for the tax inspectorate this data serves as confirmation that the payment was made by this particular taxpayer.
The sale of any goods by an entrepreneur requires him to comply with the rules for working with cash. For example, everyone knows the requirement to use a cash register. However, in some situations it is possible to do without a cash register.
Sales receipt without cash register
For example, entrepreneurs located on are exempt from the obligation to use cash registers: they have the right to issue a sales receipt without a cash register. However, there are certain nuances that you should pay attention to when issuing.
A sales receipt (PR) is a legally mandated option for documenting a purchase. Today there is no single unified form of this document, so each entrepreneur can make his own version, but there is a list of details that should be on this form:
- name “Sales receipt”;
- serial number;
- date of registration;
- name of the individual entrepreneur indicating his TIN number;
- name of goods or services;
- quantity of goods or services;
- total amount received Money;
- signature with a transcript and indication of the position of the person who executed the document.
The legislation provides that both a cash receipt with a sales receipt attached to it and a receipt without a cash receipt can be issued. In the second case, the importance of these details increases significantly.
The fact is that a sales receipt is a supporting document, so it must meet all the requirements for such documents.
According to accounting rules, a sales receipt is a detailed transcript of a cash receipt, since the latter does not always contain all the information about the purchase made.
Therefore, its presence is mandatory, for example, when registering goods or to confirm the costs incurred by an accountable person.
How to apply
In the absence, the entrepreneur is obliged, at the first request of the buyer, to issue a document confirming the receipt of funds for the goods (work, service). Such a document may be a sales receipt. Registration of a TC without a cash register is possible option documenting the fact of purchase. However, much depends on the correct execution of this document.
Firstly, such a form must indicate all the details discussed above. The absence of any of them makes it impossible to consider PM as an official supporting document. Note that some entrepreneurs use sales receipts for advertising, placing it both on the back and on the front side of the form. This is not prohibited by law, but it is required that advertising information does not overlap with official details.
Secondly, each unit of goods must be entered on the receipt on a separate line indicating the specific name. For example, when purchasing office supplies, you need to write down all purchases, and not make one generalized entry “office supplies.” This mistake is very common in practice, and often the buyers themselves ask to write in general terms on the check. As a result, accounting cannot always accept the costs incurred as expenses, and tax office may make a remark about this.
Thirdly, the total cost of goods must be indicated in a specially designated column. Even if there is only one product, the total is written at the end. Moreover, it will always be useful to record the total twice: in numbers and in words.
Fourthly, if there are more lines on the receipt than there are purchased goods, then the empty lines should be crossed out so that it is impossible to enter any goods in them.
Thus, issuing a sales receipt to the buyer as the main one requires the most close attention to the procedure for its registration. This imposes increased demands on both the entrepreneur himself and his employees who make cash payments to clients.
Is it necessary to issue a sales receipt?
In 2019, a sales receipt without a cash register can still be issued, despite the fact that single tax for imputed income ceased to be mandatory. Entrepreneurs located on it also do not use cash registers and have the right to issue this check as the main one.
Please note that for entrepreneurs who are not exempt from using cash registers, issuing only PM is unacceptable: they must issue it only together with the cash register. But in any case, the sales receipt is issued at the request of the client.
In practice, experienced entrepreneurs advise, PM should always be issued, without waiting for the client’s request. Moreover, checks should always be duplicated, which provides additional protection against dishonest behavior of consumers, and often sellers. Therefore, a sales receipt is extremely important in the absence of a cash register.
Cash receipt and sales receipt: Video
Any entrepreneur knows that every operation related to the sale of goods or services requires the execution of certain documents. So, when paying in cash, the legislation, as a rule, provides. In addition, there are documents that are designed to supplement the main ones, one of them is a sales receipt form.
What kind of document is this
This document is known to many, but not everyone knows about the features of its use.
A sales receipt indicates that a purchase has been made and is an addition to the main document, which specifically indicates all purchased goods or services.
The sales receipt (PR) form is not approved, so the entrepreneur has a certain freedom in its production. The document itself does not belong to, since it has auxiliary functions. Samples of a sales receipt can be found on the Internet and you can use any of them when working.
The entrepreneur is also free to make the form himself or contact any printing house or printing company. The latter can offer the most different types PM that reflects the specifics of a particular type of activity or will help develop an individual sample.
Note that in some sources in Lately a point of view is expressed about the uselessness of this document, since many samples print the full range of purchased goods on the cash register receipt. Of course, in this case the question of whether a sales receipt is needed disappears by itself.
At the same time, many subjects entrepreneurial activity The old cash registers are preserved, and here you can’t do without sales receipts. In addition, for entrepreneurs who are exempt from the mandatory use of cash registers, for example, PM is a document that they can provide to their clients when making a purchase.
Required details
Despite the fact that the form of a sales receipt is arbitrary, the legislation contains certain requirements that must be met when producing or issuing it. Otherwise, the document may be considered invalid and cannot be evidence of expenses incurred.
There are the following mandatory details:
- Title of the document.
- Last name, first name, patronymic of the entrepreneur.
- Number – numbering can be carried out both daily and during the reporting period.
- Date of issue.
- Full name and quantity of goods or services purchased.
- Total amount in rubles.
Signature of the person issuing the check, indicating the surname, initials and position.
These details must be present on the form in any case, and it is also possible to place other information on it, at the discretion of the entrepreneur.
How to format correctly
Let us note that situations often arise when an entrepreneur does not know what a sales receipt should contain.
The rules for filling out a sales receipt provide that information about each purchased product is entered there, indicating its name, quantity, price and cost.
At the end of the document, the total amount received for all goods is indicated. Therefore, designing a PM is not difficult.
Beginning entrepreneurs, as well as sellers, have some difficulties filling out a receipt in the case of a single purchase or, conversely, large number goods. In the first case, when one product is purchased and there are empty lines on the form, you only need to cross out the empty columns so that it is not possible to write anything in them.
In a situation with numerous purchases, two options are possible:
- Issuing several checks indicating that they continue each other.
- Filling out a sales receipt for a certain number of goods, with each new receipt having its own number and total amount.
It is also worth paying attention to the issue of issuing a sales receipt when providing services. The legislation does not contain any requirements or restrictions on the execution of this document when providing services or performing work. Therefore, a sales receipt for services is issued in the same manner as for the sale of goods. The only difference is in the names of the sales units - there must be a clear designation of a specific service or work.
Some entrepreneurs use a sales receipt book for convenience. It is arbitrary in nature and serves primarily to control the number of checks issued, as well as compliance with their numbering. Availability of this book is not required.
It would be useful to duplicate the issued sales receipts. In practice, a copy of such a document often allows one to resolve a conflict situation, especially when the original is lost by the client. Also, copying forms eliminates the need to keep a log of their records.
When and why to issue
Often, beginning entrepreneurs have a question about when a sales receipt is issued. The answer to this is contained in the legislation and is unambiguous: a sales receipt is issued only at the request of the buyer. In this case, the entrepreneur can independently issue them when making a purchase.
Another equally common question – why do you need a sales receipt, has a broader explanation. A sales receipt, as noted above, is a document confirming the purchase or receipt of a service, which makes it one of the documents for accountable persons.
In an advance report, a sales receipt shows the intended use of the funds received and serves as the basis for writing off funds for certain expense items.
All this is done by PM, which must always be available to the entrepreneur at the point of sale, office or when visiting a client.
One piece of advice is worth giving here. Often, entrepreneurs leave their employees a blank sales receipt with a signature and seal. At first glance, there is nothing terrible, since this is not a strict reporting form, but in practice there are often situations when, as a result of the use of such checks, large sums of money were written off, after which certain claims were presented to the entrepreneur himself, on whose behalf the sales receipts were issued.
Insuring yourself against such a situation is simple: you need to number all checks and oblige employees to copy them when issuing them. In this case, the likelihood that the sales receipt will go “to the left” will be minimized.
Another danger lies in the preparation of forms. Not all sellers, much less other specialists, know the intricacies correct filling PM, which sometimes leads to conflict situations. There can be only one recommendation here: explain these rules to employees and constantly monitor their implementation. A sales receipt for individual entrepreneurs is familiar and required document, but only the entrepreneur himself can make sure that working with this document not only does not complicate the work of the business, but, on the contrary, greatly facilitates its management, preventing possible troubles in advance.
How to properly draw up a sales receipt: Video
Many people have come across the concept of a sales receipt - from sellers in stores to those who purchase household equipment for a company.
As a standard, the accounting department requires employees to take a sales receipt for reporting purposes when purchasing anything for cash or bank transfer. But what exactly is it, and what should be reflected in it - let's see.
The main thing that an entrepreneur needs to know is that a sales receipt refers to documents called SSO - strict reporting forms. And first of all, they will be needed by those entrepreneurs who work without cash register equipment.
To study information on BSO and work without CCP, you can read the article “” on our website.
A BSO is needed in order to provide the buyer upon request to be able to confirm the fact of payment for the goods. It is issued as a standard in two situations:
If the individual entrepreneur does not have a cash register
If the buyer asks for it personally with a transcript of what was purchased. This usually happens if the store has cash register equipment that issues receipts without a list of goods. In such checks, the information only indicates the total amount spent. And if for an individual this will not be a determining factor, then for someone who makes purchases at the expense of the company, they will then need to report on this check. And for accurate reporting, all information and, accordingly, a sales receipt are required.
Why do you need a sales receipt?
The main purpose is to confirm the fact of purchasing a product, paying money and completing a purchase and sale transaction.
We have already partially described the situations in which a sales receipt is needed. This is the purchase of something by an employee of the company. Then he will be able to confirm the purchase with this receipt.
The second option - if one of the goods turns out to be faulty, or it is necessary to return it for another reason - a sales receipt will be the only option if a regular receipt is missing, or issued, but only for the total amount.
Where to get a sales receipt
You will not find a specific regulated form and standard for a sales receipt. There are only mandatory details and data that must be indicated on the sales receipt.
However, in any printing house you can place an order immediately for a large number of these documents if your company constantly needs to issue it to its clients.
Sales receipts can also be purchased at stationery or bookstores.
As for the data that should be reflected in the check, the list is as follows:
- Document's name.
- Document Number.
- Date of issue of the sales receipt.
- The name of the organization issuing the check.
- Full name of the person filling out the check.
- TIN of the company.
- Legal address of the company.
- List of names of goods sold.
- The price of each item.
- Total purchase amount.
- Filler's position.
- Personal signature.
- Seal of the organization (if the company has one).
If you decide to place an order for a large batch of sales receipts at a printing house, then you have the right to supplement the order with personal experience. For example, so that the forms are printed with the company logo. This will have a good impact on your company's reputation and will generate more interest among clients, as well as increase brand awareness.
Do I need to provide both a regular and sales receipt?
One of the most common questions that an accountant has is the need to confirm a sales receipt also with a cash receipt. Alas, no one will give a clear answer yet.
What you need to know in this case:
Both checks have their own function. Cash register - confirms the purchase as a whole. And the commodity one deciphers it.
Therefore, our advice is to work according to the situation. Let's look at an example: you give your employee money on account so that he can purchase a specific product that the company needs. The worker performs this task. And here it’s worth understanding whether he could have taken both checks at once. If the store had a cash register, then you will expect both a cash register and a product register from it. This will confirm the fact of purchasing the desired product and show the details of the transaction performed.
However, if the company selling the goods did not have a cash register, then it could not issue a cash receipt (This is legal, and the regulatory act here becomes Federal Law-54 of May 22, 2003). Accordingly, the employee will only bring you a sales receipt, which he will require when purchasing what you ordered.
Note: we can talk about the undesirability of working with such companies if you are a representative of a legal entity. There is nothing wrong with this, but it will never be unnecessary to protect yourself.
Nuances of filling out a sales receipt
- Not It would be superfluous to remind you that the buyer has the right to demand a sales receipt, and seller do not refuse V right, unless of course wants to bring on yourself problems and fines.
- The document itself is standard A6 format. Required details we already listed above.
- Graphs and Lines that are left blank must be crossed out.
- The document must be issued on the same day which the purchase was made.
- Employee responsible for filling out the check should take care of legibility of one's own handwriting and the reliability of his contributions data.
- Strikethroughs and corrections are not are allowed. If they exist, then the document loses its validity. The company's accountant will be able to accept it reporting.
- U a company engaged in trading must have a supply of this document, because it has obligations to the buyer and his demand to issue a sales receipt.
- Every seller must be able to write sales receipts.
- It is allowed to fill out sales receipts both manually and with using a computer. Usually the second option is used in those organizations and stores where the goods “make their way” and special software is used. Then the sales employee only enters the necessary data and sends the document to printout.
- If a purchase is made of the same product, but units have different prices, then each such unit must be in a separate line of the sales receipt.
- After filling out the table, the total amount in words is written down below.
- If the company does not has its own seal, then no need to look for a replacement. Her absence is permitted by current legislation.
Sellers operate in the market for goods and services in a highly competitive environment. You need to find and retain your client. Often customers are lost only because the entrepreneur or his employee does not know how to correctly draw up a simple accounting document - a sales receipt. If you have to return to re-issue paperwork, the buyer will not continue to work with you. He will find himself another – not problematic – partner.
What is a sales receipt? How to compose it correctly?
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The difference between a cash receipt and a sales receipt
Both types are used when selling goods (works, services) for cash. But there is a significant difference between them.
Cash receipt (CH) is a fiscal document created (printed) exclusively with the help of special equipment– cash register (CCM). In addition to the details relating to the seller as a business entity, this form contains exact time completed purchase, address and individual number of the cash register itself. The main goal of the Committee is to help regulatory authorities monitor the correctness of calculation and payment of taxes.
Sales receipt (PR) – This is not a fiscal document drawn up by the seller in addition to the CC or instead of it, in cases provided for by the current legislation of the Russian Federation. This document is filled out by the entrepreneur or his representative manually or using conventional computer technology. The main goal of PM is to decipher products, works and services provided for cash.
Registration of a sales receipt without a cash register
This year, those organizations and individual entrepreneurs who, by the nature of their activity, have the status of a single tax on imputed income (UTII) payer, can only issue the buyer with a receipt, receipt or other document to confirm the fact of cash payment. It was precisely these individual entrepreneurs who were allowed not to use cash registers, which means they are not required to print out cash registers and are physically unable to do so.
Official document details
Although there is no legal act that would clearly regulate the unified form of such documentation, during registration you should fill out the details required for primary documents:
If an entrepreneur uses a salesperson who is not officially employed, then there is a temptation to teach him to put only an illegible signature. This is not a solution to the problem, but a violation. In this case, it is better for the employer to sign all originals of the TC in advance, indicating his full name.
- In the case when a sales receipt is in addition to a cash receipt, it must contain the inscription “A cash receipt is required.” In such cases, you may have to indicate the VAT amount separately.
- The law does not provide for mandatory certification of PM with the seal of the entrepreneur. But most diligent accounting workers require a wet seal. In order not to inflame passions with disputes about rights and responsibilities, it is better to put a stamp.
- PM itself is proof of cash payment. Placing the inscription “Paid” or “Received” on the territory of the Russian Federation is not necessary. But the presence of such a record does not spoil anything.
- Blank lines must be crossed out so that nothing can be added.
- If all the valuables purchased by the client cannot be placed on one form, you can proceed in two ways: 1) split the purchases into several checks with separate numbers; 2) enter values on subsequent sheets indicating that it is a continuation of the first. Method number 1 is more practical. It is important to warn the consumer in advance that you will complete the transaction in several stages. And agree on the amounts of PM and CC (if they are together).
- For your own peace of mind and safety, the seller should keep a duplicate (fill out everything using carbon paper). This allows you to control sellers and serves as an important argument in communication with the buyer, especially in conflict situations.
- Don't trust your employees too much. Do not leave signed and stamped forms for their uncontrolled use. During a counter tax audit, you may be very surprised to find out exactly what and for what huge amount was allegedly sold through you.
Is it necessary to issue a sales receipt?
Federal Law No. 54-FZ (Article 2), regulating the issuance of PM, contains the phrase “at the request of the buyer (client).”
Trade rules No. 55 are uncompromising: documents must be drawn up and issued for any act of sale. The Federal Law has great legal force. This means we follow it: if it demands, we issue, and if it does not demand, we do not issue. No! Be wise: always give the buyer a receipt. If he doesn't need it, let him throw it away.
If you did not issue it, then an unscrupulous buyer may accuse you of refusing him legal right. And then the norms of the Code of Administrative Offenses (Article 14.5) will be applied to you. Your refusal will cost you from 3 to 4 thousand rubles. (for individual entrepreneurs and officials) and 30 to 40 thousand rubles. For legal entity in the form of a fine.
How to prove that it was not you who refused, but simply that you were not asked? Looking for witnesses? Install surveillance cameras? Agree, it’s easier to write out a small piece of paper and keep a duplicate of it.
Is a non-cash receipt a document confirming expenses incurred?
There are two possible correct answers here:
- If the seller is registered as a taxpayer of UTII, then the TC will be the official and only confirmation of the fact of purchase of the product or service. Provided that all details are filled out completely and without errors. It is absolutely legal to attach it to the expense report to confirm expenses.
- If the seller uses a cash register, then a cash receipt, and not a sales receipt, is considered as confirmation of expenses by the accountable person. The second can be attached to the expense report as an explanation or clarification of the types (directions) of costs. But legal force he won't have it.
So, a sales receipt is easy to prepare. Both the seller and the buyer are interested in its existence. Although the client is always right, help him to be right without harming you. Learn yourself, and then train your employees to fill out accounting documents competently. Then, even with a huge selection, your consumers will come back to you again and again. What else is needed for entrepreneurial happiness? Perhaps an understanding tax inspector...
Legal basis
- Code of the Russian Federation on Administrative Offenses dated December 30, 2001 No. 195-FZ (as amended on June 29, 2015).
- Federal Law No. 54-FZ dated May 22, 2003 (as amended on March 8, 2015).
“On the use of cash register equipment when making cash payments and (or) payments using payment cards” - Law of the Russian Federation dated 02/07/1992 No. 2300-1 (as amended on 07/13/2015) “On the protection of consumer rights.”
- Decree of the Government of the Russian Federation dated January 19, 1998 No. 55 (as amended on January 5, 2015) “On approval of the Rules for the sale of certain types of goods, the list of durable goods that are not subject to the buyer’s requirement to provide him free of charge for the period of repair or replacement of a similar product, and a list of non-food products of proper quality that cannot be returned or exchanged for a similar product of a different size, shape, size, style, color or configuration.”