Mandatory details in a cash receipt (BSR) in accordance with 54-FZ and orders of the Federal Tax Service MMV-7-20/229@, MMV-7-20/207@ for FFD 1.0, FFD 1.05 and FFD 1.1

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.

Comparison of details in FFD firmware 1.0 and 1.05

From 2021, the set of data that must be placed on the check will change. Many required fields will be added - fiscal data.

For those who use OSNO and work with VAT, you also need to change the rate of 18% to 20%.

This change is also software in nature and cannot be made manually in the settings.

For those who have the right to apply a VAT rate of 10% (a number of food products, medical and printed goods, goods for children), nothing changes in terms of indicating the interest rate. According to the letter of the Federal Tax Service of Russia dated February 12, 2018 N ED-4-20/2586 on the procedure for using the Federal Tax Service, by January 1, all cash registers must comply with a single standard: The format of fiscal data on them must be version 1.05.

FDF version

The details of the fiscal document are the same firmware. Recorded at the cash register and FN. From January 1, 2021 must comply with FFD 1.05

TIN Cashier

Individual taxpayer number - the person who issues the check. If the cashier does not have a TIN, this field is not filled in. If it does exist, it should be reflected in the check.

Place of settlement

At first glance, you may not understand what the difference is between the “place of settlement” fields, which is added in the new version of the FFD, and the mandatory “Settlement address” attribute.

Their difference lies in the fact that the “settlement address” is written in the same way as in the register of addresses of the Federal Tax Service of the Russian Federation. And the “place of settlement” is filled in in any form and is needed for clarification. If desired, you can specify the floor, office, etc. in this field.

If your address is not in the Federal Tax Service register, for example, if the company is located in an industrial zone or on a highway. Then this indicator must be registered through an application to the Federal Tax Service.

Calculation method indicator

It is needed to indicate the operation that the online cash register is currently performing. The check may be indicated verbally, in numerical format, or may not be indicated at all. There are the following varieties:

“ADVANCE PAYMENT 100%” or “1”;
“ADVANCE PAYMENT” or “2”;
"ADVANCE" or "3";
“FULL SETTLEMENT” or “4”;
“PARTIAL SETTLEMENT AND CREDIT” or “5”;
“TRANSFER ON CREDIT” or “7”;
“LOAN PAYMENT” or “9”

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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.

What are the functions of a sales receipt?

A sales receipt is issued at the time of the purchase and sale transaction. It performs two main functions. First of all, confirmation of the fact of the purchase allows, if necessary, to return the goods to the seller in the manner prescribed by the Law of the Russian Federation “On the Protection of Consumer Rights” dated 02/07/1992 N 2300-1 (as amended on 04/18/2018).

To perform this function, the sales receipt must be correctly filled out and have all the necessary details:

document's name;
serial number;
date and time of receipt of goods or services;
Name of the organization;
TIN;
list of goods or services;
number of units received;
total amount;
Full name of the seller (cashier);
seller's signature.

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.

How to check check details?

The Tax Service provides this opportunity on its official website for those who have installed the appropriate mobile application. With it you can:

receive and store online cash register receipts;
check their authenticity;
inform tax authorities about detected violations.

To use this application you will have to register your data. You will be prompted to do this the first time you access the program.

For verification purposes, the user can enter the check details required by the program manually or scan the QR code of the check. After sending the data and processing it by the application, the user will be provided with the results of the verification. After reviewing the corresponding results, the user will be able to inform the tax authorities about the violation. It is also possible to send a violation report in cases where:

the receipt was not issued by the seller;
the check details are incorrect;
e-receipt from the seller was not received.

The address of a website on the Internet where the user can check the existence of a record of this calculation and its authenticity must be indicated on the receipt.

In addition, we suggest that you read the article “How to indicate the name of services on a cash receipt?”

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.

FD - what is it and what is it indicated for?

Fiscal checks are an official confirmation on paper of a completed trade or monetary transaction. Having received it in hand, the consumer, if necessary, can prove that he has paid for the service or product in full. This paper is reporting documentation that displays all data on transactions through the cash register. During settlements, the check displays the total amount of expenses and receipts for the reporting period.

The Federal Tax Service strictly controls reports on the provision and execution of checks, therefore the employee who uses cash register equipment retains administrative responsibility in the event of non-issuance of a receipt or its untimely submission to the inspecting authority. An employee receives a fine for improper use of cash register equipment.

The check issued to the consumer and submitted in the report must be original. Its authenticity is based on a number of specified details. Columns such as shift and shift receipt numbers, fiscal data and document attributes help to distinguish receipts.

Fiscal data, signs and check number are different positions that differ not only in signs and location on paper:

fiscal data (FD) – these are documents, their number, that are submitted to the operator during the operation of equipment with a license plate;
document features (DFD) - this is a code designation that is generated with a key to encrypt information on the service performed and transmit it to the tax office;
the number of the pay slip for a shift indicates the order in which it is generated during one shift from the moment the enterprise starts operating until it closes. By analogy, the first forms will receive number one, subsequent ones - two, three, etc.

A check, as a reporting document, contains a set of characters and codes that carry specific information not only about payment, but also data about the cash register, cashier, and so on. The fiscal details show the registration number for payment for the service, which is registered with the tax office.

In addition to the above-mentioned designations, during the year it will be mandatory to enter the product code into the corresponding receipt. The code must be affixed to products that have received identification markings - tobacco products, medicines, textiles, shoes, fur goods. Also, based on the amendments to the law on apparatus, separate clauses may be added for special areas of service provision and calculations for them, which are not regulated by clause 1.

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.

What if the product is marked?

The government approved a new mandatory detail for a cash receipt - “product code” (Government Decree No. 174 dated 21.02.2019). Receipts with the new details will need to be punched when selling goods that require mandatory labeling. The details will contain an identification code - a sequence of characters representing a unique number of a product instance.

Government Decree No. 174 comes into force on March 8, 2019. However, the obligation to indicate the “product code” on the receipt will arise only three months after the regulatory legal act on mandatory labeling of goods comes into force (subclause 1 of Government Resolution No. 174). Also see “Which products are subject to mandatory labeling“.

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.

What is ZN?

Online cash registers, regardless of the date and place of issue, have a personal license plate, which is applied directly during assembly at the enterprise. The numbers are a sign of the authenticity of the machine; they are placed in the passport documents for use and separately on the casing of the device. The set of characters must match; it is entered into the database when registering with the tax office. In addition to cash registers, numbers are assigned to vending machines and fiscal drives.

This serial number (SN) will be reflected on the fiscal receipt after the transaction. In addition, if the cash register is built into another device, its number will also be displayed on paper. If the consumer does not find the equipment license plate number on the payment receipt after a monetary transaction, then the online cash register has been unofficially assembled and installed, and any financial transfers made with its help are illegal.

The Internet resources of the Federal Tax Service indicate the authentication method not only by number, but also by model of the cash register. The method is suitable if for some reason there is no registration number, the model and the data obtained will help to verify the originality of the installed device, since when registering, the name of the model is also entered into the register, along with the number.

In the fiscal receipt, the license plate is located in the list of required details, after the subscriber’s TIN. Finding the indicator is simple - in front of the two capital letters ZN there is an arrow pointing upward. And the fiscal drive number supplied by the manufacturer is located at the very bottom, above the QR code.

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.

Results

The abbreviation RN denotes the registration number of the CCP.
The presence of this number confirms that the cash register has been registered with the tax authority. The designation ZN stands for serial number. He is unique. The KKM copy number is applied to the device body. Each check issued by this machine reflects the tax accumulator's tax information. The location of the details on the check is not regulated. The official website of the tax authority contains an application that allows you to check the authenticity of a check and send information about violations in this area to tax authorities. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

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.

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.

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.

Remember

The client chooses himself - a paper document, an electronic one, or both.
A QR code is required only in paper documents.
Missing at least one requisite means a fine. Individual entrepreneur up to 3,000, LLC up to 10,000 rub.
BSO and cash receipt are now one and the same thing.
The client returned the goods or noticed an error immediately - issue a “return receipt”.
If you notice an error at the end of a shift, run a correction check.
The buyer made an advance payment, but did not decide how much goods he needed - do not write the name.

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Business Solutions

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

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

tobacco, shoes, consumer goods, medicines Read more

meat, procurement, machining, assembly and installation Read more

radio frequency identification of inventory items More details

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: 4648

Check verification service - application from the Federal Tax Service

The Federal Tax Service has released a mobile application. Through it, the buyer checks fiscal documents for authenticity. If they are illegal, the client can immediately complain to the tax office.

1. Ask our specialist a question at the end of the article. 2. Get detailed advice and a full description of the nuances! 3. Or find a ready-made answer in the comments of our readers.

There are two ways to check your receipt:

manually enter the fiscal attribute, time of purchase, amount, document number and transaction type (expense, receipt);
read a QR code from a paper receipt.

The application will compare the information entered by the client with that received by the tax office from the OFD. If the data differs, the Federal Tax Service will look into it.

Application for checking receipts