How to issue a sales receipt without a cash register. Sales receipt without cash register. Is it necessary to issue a sales receipt?

21.09.2019

Every salesperson or businessman knows the basics documentation transactions of sale or provision of services. For cash payments, the vast majority provide for the issuance of a cash receipt as a document certifying the fact of sale. But cases cannot be ruled out when the main document needs to be supplemented by disclosing information that is often presented in a folded form in a cash receipt. It is customary to use a sales receipt as such an addition. Let's find out more about this document.

Sales receipt: what is it for?

The scope of application of a sales receipt is limited. The completed document indicates the fact of the purchase and is:

or by adding to the cash receipt and decoding each item of purchased values or services provided;
or an independent document for types of activities when the legislator allows not to use cash registers in work. For example, when purchasing goods from a tray.

When is a sales receipt issued? The legislator clearly defined: issued at the request of the consumer. And most often, the buyer requires the issuance of such a receipt when purchasing without a cash register receipt. This is especially true when valuables are acquired by a financially responsible person, and he must draw up an advance report and confirm the validity of the expenses incurred. This is the answer to the question why a sales receipt is needed. It will become an appendix to the advance report and will serve as a supporting document documenting the fact of the purchase, and will also reflect information about the intended use of funds and their allocation to specific cost items.

In addition, the presence in the receipt of information about the names of inventory items, their quantity and amount will enable the accountant of the purchasing company to capitalize the goods according to the sales receipt.

Is a sales receipt a contract of sale?

Individual entrepreneurs and companies that have the right to carry out activities without the use of cash register systems are required to provide, at the buyer’s request, a document documenting the receipt of money. Sales receipt can act in just such a capacity.

It is not included in the list of strict accounting documents, since it is of a clearly auxiliary nature. Its form is not legally approved, therefore it is developed and installed by enterprises based on the type of activity, ease of use and requirements for the set of necessary details. The required information contained in the check form includes information about the seller, the product purchased and the total amount. However, it is impossible to talk about the analogy of a sales receipt with a sales contract (SPA) in written form, because:

it does not contain information identifying the consumer;
the circle of persons with permission to issue a document is significantly limited (Article 2 of Law No. 54-FZ dated May 22, 2003);
is issued and issued solely at the request of the buyer.

Therefore, it is impossible to recognize the DCT sales receipt. But the question of whether a sales receipt is proof of payment can be answered in the affirmative.

Sales receipt details

Despite the arbitrariness of the form of the document, the law defines the requirements for a sales receipt that must be fulfilled. As for any primary accounting document, the following details are considered mandatory (Article 9 of Law dated December 6, 2011 No. 402-FZ):

document's name;
Full name of the entrepreneur or name of the organization;
sales receipt number. The numbering of sales receipts can be carried out as they are provided using the through method, or maybe during a specific reporting period;
date of registration;
listing of all items of purchased valuables indicating the product range, quantity, price and amount;
total amount in current currency;
signature, full name and position of the person who issued the check.

The mandatory details of the sales receipt must certainly be present on the form, and they can be placed in the manner prescribed by the selling company.

Another question often asked by novice entrepreneurs is whether printing on a sales receipt is required? Please note that a seal (as opposed to a signature) is not included in the list of details, the presence of which makes the document correctly executed. Therefore, a signed sales receipt without a stamp is a full-fledged document certifying the purchase.

Preparation of a sales receipt

Filling out the document usually does not cause any difficulties. The form contains information about each item of purchased assets (name of inventory items, quantity, price and value). The final line indicates the total amount paid for the entire purchase.

You should pay attention to the execution of a receipt when purchasing one item of goods: you cannot leave blank lines in the document, they must be crossed out so as not to leave the possibility of making any entries in them.

In the case of purchasing multiple items of goods, when there are not enough lines in one document form, two filling options are possible:

draw up several checks, separately numbering and displaying the total amount for each check;
fill out a form marked “Continuation of sales receipt No...” and calculating one total amount under one document number.

Sales receipt for services

The legislator does not put forward any special requirements when issuing a sales receipt upon the provision of services, therefore it is drawn up in the same way as when preparing for the sale of goods. The seller generates a document depending on the services provided, if necessary, listing the stages of work and summing up the results or indicating the volume of work performed and its full cost in one line.

Some enterprises practice keeping a sales receipt book, which is a journal free form, serving solely to control issued checks and adherence to numbering. It is not necessary to create a book, but practice shows that maintaining it facilitates the search for documents in the event of force majeure and conflict situations.

Often companies, without keeping a logbook, issue sales receipts in two copies, leaving a duplicate in case clients lose the originals and for additional control. You can see a sample sales receipt.

One of the documents used to complete a purchase is a sales receipt. This document is not a mandatory reporting element, but is issued upon request of the buyer along with a cash receipt. Unlike a cash register receipt, a sales receipt contains a list of all names of purchased goods and services, detailed description each item.

A sales receipt is a supporting document confirming the purchase of goods or services and payment for the transaction in cash. But to primary documents Sales and purchases do not include a sales receipt; its form is arbitrary and is determined by the seller independently. To do this, you can use the services of printing houses by placing an individual order. As a result, the entrepreneur will receive a letterhead. It is convenient to download a sales receipt on one of the sites that offer various forms depending on the specifics of the company’s activities. In addition, many accounting programs for organizations include the ability to print a sales receipt, which frees sellers from manually filling out forms. The programs Parus, Turbo-Accountant, Info-Accountant, 1C, Infin and others have the function of printing checks.

Procedure for issuing a sales receipt

A sales receipt of any form must contain the following mandatory details:

The presence of a stamp on a sales receipt is strictly mandatory for both organizations and private entrepreneurs. If there is only one product item on the check, the remaining space must be crossed out with the letter Z. If there are many items, it is allowed to issue several checks if it is indicated that the first one is supplemented by subsequent ones. For ease of reporting, an entrepreneur can duplicate checks; otherwise, a special journal should be kept to record sales receipts. An important point is that each sales receipt must be numbered. This rule is followed to ensure better accounting and control, especially if the entrepreneur leaves blank forms with stamps to the hired seller.

Legal norms for issuing a sales receipt

The legal obligation for the seller to issue sales and cash receipts to the buyer is regulated Federal law No. 54-FZ of May 22, 2003, regulating the use of cash registers when making cash payments and settlements using payment cards. According to Art. 14.5 of the Code of Administrative Offenses of the Russian Federation, in case of violation of the law, punishment is provided in the form of penalties, including for organizations in the amount of 30-50 thousand rubles, officials of organizations - 3-4 thousand rubles, individuals - 1.5-2 thousand rubles. R. Monitoring the fulfillment of obligations to issue sales receipts is carried out by the tax authorities.

There are situations when an individual entrepreneur or organization does not have a cash register. How to issue a sales receipt in this case? What are the features and rules for filling out the document? Where can I get a sample sales receipt so as not to make a mistake when issuing it?

Is it possible to issue a sales receipt without a cash receipt?

Entrepreneurs and organizations working for UTII system, are required to issue the buyer a receipt or sales receipt, but they cannot issue a cash receipt due to the lack of a cash register.

For this reason, in their case, issuing a sales receipt without a cash receipt is quite natural and legal.

How to draw up a document without a cash register

There are certain rules for filling out and requirements for a sales receipt without a cash register. It is necessary to indicate some mandatory details of a sales receipt without a cash register. They are presented below.
The document must have a strictly defined name - “Sales receipt”.
Check number.
Date: day, month, year. The month should be indicated in words.
Name of the individual entrepreneur or company indicating the Taxpayer Identification Number (TIN) and KPP (for LLC). The full name of the entrepreneur should be written. You can indicate your address, phone number, etc. Additional information
About company.
Each product must be listed in a separate column indicating quantity and price.
Price for each product. It is necessary to write kopecks after rubles separated by commas. For example, twenty-five rubles and forty kopecks will look like this - 25.40 rubles.
Total purchase amount.

Full name and signature of the seller.

Are the document details different for an LLC and an individual entrepreneur? There are no fundamental differences in the design of a sales receipt issued by an entrepreneur and a company. Just as there is no unified form of this document. His appearance

It depends only on the imagination of the company; however, many companies use ready-made printed forms to issue sales receipts.

Sales receipt sample

Is a sales receipt valid without a stamp?

The law does not provide for the presence of a seal on a check, especially if the entrepreneur, in principle, conducts his business without a seal. However, some companies prefer to certify the document with a special seal “For documents”. Sometimes individual entrepreneur

or organizations conduct their activities without using a cash register. Companies operating under the UTII system are required to issue the buyer either a receipt or a sales receipt, but they cannot issue a cash receipt. In this regard, they are obliged to comply with the rules for filling out and requirements for issuing a sales receipt issued without a cash document.

Is it possible to issue a receipt from the PKO to the client along with the cash receipt? Is it even legal to issue such a document? The questions posed are quite interesting. The reason for this is simple: There is, when an individual entrepreneur, selling any product to a client, does not give him a check punched by cash register, but provides only a receipt from the receipt (cash receipt order) and, for example, an invoice. Can an entrepreneur do this? In what cases can a check be replaced with another document? Let's start to figure it out in order.

The concepts of “cash register” and “cash register”: essence and differences

First, a little theory. Let’s start our discussion with the concepts of “cash register” and “cash register”. Most mistakes and misconceptions are due precisely to the fact that their meaning is often confused.

So, the cash desk is all transactions of an individual entrepreneur (or organization) carried out in cash. These can be either income transactions (receipt of income) or expenditure transactions (spending funds for various purposes). All cash transactions must be recorded on cash register. In fact, all individual entrepreneurs and organizations have a cash register; exceptions are very rare: even if all transactions are carried out by bank transfer, you can withdraw money for some business expenses, for example, for the purchase of office supplies.

“Cashier” is a kind of imaginary “wallet” where money comes in and where it comes from for expenses. For organizations, the concept of “cash” looks easier to understand, since in accounting according to the chart of accounts there is a special account 50 “Cash”, which records all cash transactions.

KKT – cash register equipment , necessary for making cash payments for goods (or services) sold to the client, that is, the machine itself that issues the check.

The definition from the law generally goes like this:

Cash register equipment– electronic computers, other computer devices and their complexes that ensure recording and storage of fiscal data in fiscal drives, generating fiscal documents, ensuring the transfer of fiscal data and printing of fiscal documents on paper in accordance with the rules established by the legislation of the Russian Federation on the use of cash register systems.

Let's immediately note the important differences:

According to the cash register, only cash received from customers for goods or services purchased from you is recorded; at the cash register, all cash receipts are considered receipts - revenue from the cash register for the day, withdrawals of money from the current account, and so on.
You cannot spend money from the cash register - there is no expense part, money for expenses can be issued exclusively from the cash register.

Conclusion: cash register is not equivalent to cash register - it is different concepts, meaning different things. Cash desk is all cash transactions of an entrepreneur or organization (a kind of “big wallet”), cash register is the actual machine for accepting money from a client and issuing a check. The connection between the two concepts can be easily shown: at the end of the day, the store’s revenue from the cash register is handed over to the cash register of the individual entrepreneur (organization), the transaction is formalized by the receipt.

Regulatory regulation of the issue

So, we divided the “cash register” and “cash register” among ourselves. Now we will divide the legislative acts regulating these issues. Let us especially highlight two of them:

Law No. dated May 22, 2003 “On the use of cash register systems when making cash payments...” No. 54-FZ - regulates the use of cash register systems.
Directive of the Central Bank dated March 11, 2014 “On the procedure for maintaining cash transactions..." No. 3210-U – regulates the management of the cash register.

Having studied the documents, we conclude that all individual entrepreneurs and organizations have a cash register, that is, cash transactions (exceptions may occur, but very, very rarely), and therefore everyone must conduct them. Only individual entrepreneurs who take into account income/expenses and physical indicators in accordance with the norms of the Tax Code of the Russian Federation (for example, in KUDIR) have the right not to draw up documents for the cash register (receipt, consumables, cash book).

Conclusion: Let us repeat once again, “cash register” is not equal to “cash register”. The obligation to fill out a cash book has absolutely nothing to do with the mandatory use of cash registers when accepting payments from customers in cash. It is quite possible that you have a cash register, as required by law, but you, as an individual entrepreneur, enjoy the right not to process cash transactions. Or, conversely, you, as an individual entrepreneur, fall under one of the exceptions of Law No. 54-FZ and do not use cash registers, for example, when writing out BSO individuals, but you complete cash transactions upon receipt, filling out receipts and cash book for control purposes.

Cash receipt and PKO

The differences described above allow us to conclude that there is a difference between two documents - the PKO and the cash receipt.

A cash receipt is a document issued by a cash register. What is its meaning? For the client, the check is confirmation that the individual entrepreneur has received money from him. Accordingly, in the future, the buyer will be able to file a claim with a receipt if the product turns out to be of poor quality. For individual entrepreneurs, knocking out a check is confirmation of the acceptance of cash, that is, in fact, confirmation of the formation of the amount of total sales revenue.

PKO - primary accounting document, used to process cash transactions. The meaning of a receipt order is completely different: it is used directly to record cash flow within your business (or within an organization).

This form looks like this:

Conclusion: PKO is not equivalent to a cash receipt and cannot replace it. With the help of PKO, admission is processed Money from various sources, and not receiving money from customers for purchased goods at cash register.

Now let's move on to the question itself: is it possible to issue the buyer only a receipt from the PKO? We will try to give a detailed answer. We will rely directly on Law No. 54-FZ.

What do we have in the source data?

Cash register systems should be used by organizations and individual entrepreneurs if they make cash payments, bank cards, electronic means of payment;
if all your sales go through a current account (non-cash payment), cash register is not used, as it is simply not needed;
from general rule There are exceptions when KKM still can not be used:
- provision of services to the public (they may not use cash registers until July 1, 2018);
- specifics of activity or location;
- payment of tax on imputation or patent.
- We have already talked about all the exceptions in.

Each of the exceptions to the CCP Law is accompanied by some condition, the fulfillment of which is mandatory (what must be issued instead of a check and how this document must be drawn up).

Conclusion: The main document serving as confirmation of payment by the client for goods and services is a cash receipt. If the CCP Law obliges you to use cash machine- you are required to issue a check, if you may not use a cash register, but you have one (you fall under the exception, but do not use it) - you are required to issue a check.

It turns out that the presence of a cash register obliges the individual entrepreneur to issue the buyer a check, and not some other document. Let's talk about a few more situations:

you must use a cash register, you have it, but you don’t knock out a check;
you have the right not to use cash register, but you have it (you don’t use this right) and you don’t knock out a check;
you must have a cash register, but you don’t have it, and therefore you cannot issue a check.

All these cases are classified as violations of the law. Failure to use cash registers and failure to punch a check are considered violations and will ensure that you are held accountable even when you do issue some document to the buyer (a certain form, a receipt from the PKO, and so on).

Everything is pretty clear here. Now let's get back to exceptions. Each of the exceptions to the CCP Law is accompanied by special requirements. These requirements are as follows:

in a situation with the provision of services to the public (that is, individuals), cash register systems may not be used, but only on the condition that each client receives a completed BSO from the entrepreneur;
when using, or you can do without a cash register, but issue a sales receipt or other document at the client’s request. These documents must contain all the details established by law;
if the activity or location is specific, it is allowed not to issue anything at all.

Conclusion: What can be given to the buyer instead of a cash register receipt if there is no obligation to use a cash register? There are only three options:

sales receipt or other document, but with a mandatory set of details;

don't give anything away.

PKO instead of BSO

Is PKO suitable for the listed options? Let's consider the first two points: BSO and “other document”.

I’ll say right away that the BSO has its own requirements for mandatory details (clause 2 of the Russian Government Decree No. 359 of 05/06/2008), in addition, it must be approved by the individual entrepreneur (or LLC) and printed in a printing house. There are similar requirements for “other documents” (the list of details is given in paragraph 1 of Article 4.7 of Law No. 54-FZ as amended on July 3, 2016).

Now let's talk further. If the transaction of accepting cash for goods is processed by the PKO, the client will then receive a receipt for the PKO. Can it replace the BSO or “other document”? No, it cannot, because the lists of mandatory details of these documents differ from the details of the receipt form.

Is it possible to modify the form of the receipt for the PKO so that it meets at least the requirements that apply to the “other document”?

This is only possible in theory; in practice there are several significant snags:
The type of PKO has been approved, it is drawn up according to form No. KO-1 - who will finalize the unified form? There are few people willing.
In order for a receipt for a PKO to pass as a BSO, it needs not only to be finalized, but also to have the forms printed in a printing house - especially since no one will do this. There is also one more important point

Conclusion: There can be a lot of theoretical reasoning on this issue, it is absolutely of no use to us. In practice, there is only one conclusion: a receipt from the recipient cannot replace the BSO or “other document” that must be issued to the client if the individual entrepreneur has the right not to use the cash register.

Now let's turn to last option, when the individual entrepreneur may not give anything to the buyer. In fact, if an individual entrepreneur is not obliged to issue anything to a client, but issues a receipt for a receipt, this does not directly contradict Law No. 54-FZ.

But let's pay attention to this. A receipt from a PKO can be issued only when the cash goes directly to the “cash desk” of the individual entrepreneur (or organization). Let us remind you that it is possible not to issue anything to the buyer only in case of exceptions related to the specific nature of the activity and location.

It turns out that “cash office” practically does not fit in with this exception. For example, an individual entrepreneur cannot receive money at the “cash desk” in any way if he is engaged in retail trade or from tanks, or selling products at a fair. It turns out that issuing a receipt to the client to the receipt in this case indirectly contradicts clause 3 of Law No. 54-FZ.

Conclusion: in this case, theoretically, it is still possible to issue a receipt to the PKO without violating anything. But this possibility is so small, and the justification is so confusing, that it is difficult to draw a conclusion about the legality of such actions.

The sum of it all

When paying in cash, issuing to the client a receipt from the merchant as confirmation of payment instead of a check issued by cash register or other documents provided for in case of exceptions is illegal. In any case, the main document is considered to be only a cash receipt. It can be replaced by a BSO, sales receipt or “other document” only in situations provided for by law. PKO is a primary accounting document that has its own eigenvalue– registration of cash transactions within the activity.

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.