From March 1, 2021, the details of cash receipts have changed

Recently adopted amendments to the rules for the use of cash register equipment entail additional requirements for cash receipts and strict reporting forms. The OFD data to which the online cash register is connected is included in the mandatory details of the BSO and cash receipt in 2021 . Now you need to specify different parameters in documents. must be entered on receipts - from February 1, 2021, this is mandatory for individual entrepreneurs using the PSN, USN, and Unified Agricultural Tax . To do this, you need a cash register program that can do this. Our free application Cash Desk MySklad supports this and all other requirements of 54-FZ. Download and try it now.

There are no unified forms for new details in online cash register receipts and strict reporting forms, but they must contain certain data. This is data that was added with the entry into force of law 54-FZ.

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.”

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.

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; Read also: Sample of filling out an adjustment invoice (2020-2021) 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: check amount in cash; check amount by electronic means; the amount of the check in advance (offsetting the advance and (or) previous payments); postpaid check amount (on credit); amount of check by counter provision
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: a receipt is sent to the buyer electronically when purchasing in an online store; during retail sales, the buyer asked to send him a receipt in electronic form before payment. If he made such a request after payment, then the seller is not obliged to fulfill this request (Clause 2, Article 1.2 of Law No. 54-FZ).
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.

Possibility of recovery

You can complete the replacement procedure without a receipt - using its unique number . All information about completed operations is stored in the cash register database, so difficulties with returns are almost completely eliminated.

According to the Law of the Russian Federation “On the Protection of Consumer Rights,” no legal entity can refuse to provide a client with a new payment receipt if it has been lost. Therefore, if the request is not satisfied, you can exercise the right to contact law enforcement agencies.

Difficulties may arise if you intend to restore a check received at a terminal or ATM - this takes much more time. If a transaction or other operation was carried out using the functionality of the equipment, then you can get all the important information by calling the support service - the phone number is indicated on the device.

During the conversation, you will need to notify the specialist about the nuances of payment. So, be sure to indicate the amount and product - this will speed up the search process . After receiving the document details, to prepare it in paper form, you need to contact the branch of the company responsible for servicing a specific terminal (usually banks).

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

Online magazine for accountants

When firms or private entrepreneurs conduct numerous trade transactions, the question sometimes arises: where should the check number be on a cash register receipt ? After all, this detail is required; without it, the document is considered invalid. Therefore, it is important to do everything correctly, in compliance with legal regulations.

A cash receipt is an accounting document obtained using cash register equipment. It is intended to confirm the fact of purchase and sale made when paying in cash. A check allows you to record the amount that passed through the cash register during the reporting period.

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

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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.