4 types of cash receipts that must be kept for at least 2 years

Author of the article

Natalia Zorina

Bank employee. Knowledge of financial topics. Higher education.

Articles written

73

upd . Article updated: 01/13/2021

Today, almost every retail outlet has POS terminal equipment for accepting non-cash payments from customers. The installation of terminals is carried out by the bank with which the entrepreneur has an agreement for cash settlement services - this service is included in the acquiring service package. When paying for a purchase with a card, the terminal prints two receipts. One is intended for the buyer, the other remains with the seller.

In this regard, many entrepreneurs have a question: is it necessary to store acquiring receipts in 2020-2021, and if so, how long should this be done. Let's try to figure out this problem.

The rating of the best banks with cash settlement services is located on the main page.

What documents are considered cash registers?

Cash transactions are processed using cash documents, among which the following are required for use in 2021:

• cash receipt order (KO-1),
• expense cash order (KO-2),
• cash book (KO-4),
• payroll statement (T-49),
• payroll (T-53).

These documents can be maintained both on paper and on electronic media.

From the list above, only cash receipts and debit orders are directly classified as cash documents (clause 4.1 of Bank of Russia Directive No. 3210-U dated March 11, 2014). Other documents are not cash documents by law, but are still used when processing cash transactions.

What are checks needed for?

Why keep receipts? There are many cases where they may be needed. Here are some of them:

• to return goods under warranty. The warranty on expensive equipment lasts for several years, so you may need a receipt at any time;
• to receive all kinds of discounts in stores. Retail chains often offer bonuses if they have accumulated a certain number of receipts from previous purchases. Having accumulated purchases for a certain amount, you can receive a discount card;
• to calculate your own expenses during the month. Some families keep statistics of monthly expenses. This helps to correctly calculate the family budget and save on unnecessary expenses;
• to prove payment for services. If in the future you need to recalculate housing and communal services, for example, you may need documents confirming previous payments.

How long to store cash documents in 2021

The storage periods for cash documents are specified in the list, approved. Order of the Ministry of Culture of Russia No. 558 dated August 25, 2010, and depend on the type of document. Information on shelf life is presented in the table:

Example

The cash book is stitched, sealed and signed by the manager on December 31, 2021. The shelf life of the book begins on January 1, 2020 and ends on December 31, 2025.

Receipt for the purchase of household appliances

In electronics and household goods stores, all equipment is sold with a guarantee. When you purchase it, you are given a warranty card, and the receipt is punched at the checkout. It is better to immediately combine these two important documents, because in the event of a malfunction during the warranty period, you can exchange the equipment or transfer it for warranty service only if you have a receipt and a warranty document. Therefore, get into the habit of keeping receipts until the warranty or service life expires.

The Consumer Protection Act clearly outlines the conditions for filing a claim with a supplier or seller. It states that he has the right to declare a defective product only if these defects are discovered during the expiration or warranty period. It will be much easier for you to complete all the documentation related to making a purchase in a store if you have a receipt. This will speed up the process of making a decision on your claim.

Storage periods for cash receipts and fiscal storage in 2021

With the introduction of online cash registers, the seller does not need to save paper receipts, however, he is obliged to store the FN (fiscal drive) for 5 years from the moment its use is completed (Clause 2 of Article 5 of the Law of May 22, 2003 No. 54-FZ “On use of cash register equipment...").

Due to the fact that all information about purchases is recorded on the drive, the need to maintain and store the cashier-operator’s book has disappeared.

The situation is completely different when an organization acts not as a seller, but as a buyer - purchasing something for its needs and receiving a payment receipt issued by the supplier’s online cash register. In this case, the buyer keeps the check as the primary document confirming the transaction for 5 years after the end of the reporting year.

Paper checks fade quickly, so to fulfill the duty of storing them you can:

• ask the seller to send the check electronically (for this you need to provide an email address, phone number, read the QR code);
• Immediately make a copy of the check and file it with the original.

The data specified in the receipt or BSO must be readable for at least 6 months after the business transaction (Clause 8, Article 4.7 of Law No. 54-FZ).

Why do this?

The simplest answer to the question “Why do you need to save acquiring receipts” sounds like this - because the law requires it. But these demands are not at all groundless. Fiscal documents may be required in situations such as:

• the need to restore reporting on Form Z;
• accepting the return of goods from the buyer;
• settlement of disputes between the seller and the buyer;
• the need to confirm the payment status;
• maintaining company accounting.

If an entrepreneur cannot provide complete tax returns, he will have to pay a fine. In addition, checks may be requested by the bank with which the owner of the outlet has an agreement for cash settlement services. In this case, the entrepreneur is given three working days to provide documents. If checks are not presented, this will be considered by the bank as a violation of the cash settlement agreement . This may be fraught with fines or even termination of cooperation.

This may be interesting: Current account for individual entrepreneurs: where is it more profitable in 2021?

What are the consequences of violating the storage period for cash documents?

If you get rid of a cash document confirming a business transaction ahead of schedule, tax authorities may deduct the corresponding expenses during audits. The result is additional taxes, penalties and fines.

In addition, for the absence of primary documents, inspectors can fine the taxpayer 10,000 rubles. (for primary violation) or 30,000 rubles. (if repeated) - in accordance with Art. 120 Tax Code of the Russian Federation.

There is also an administrative penalty for officials for violating the terms of storage of documents:

• fine under art. 15.11 Code of Administrative Offenses in the amount of 5,000-10,000 rubles. (for a primary offense), 10,000-20,000 rubles. or disqualification for a period of one to two years (for repeated violation);
• fine under art. 13.20 Code of Administrative Offenses in the amount of 300-500 rubles.

How and where to store receipts

To avoid having to deal with image restoration, it is better to immediately make photocopies of the necessary receipts, and then have them notarized.

How to keep a cash receipt from fading? To store such documents, you should choose a cool (but not cold) dry place, away from light. This may be a box or drawer located far from the radiator and other heat sources.

Receipts should not be stored in a common pile. At the same time, they will actively rub against each other and imprint on their “neighbors.” It is more correct to keep each document in a separate file, which will help them to be well preserved.

You should protect your receipts from grease stains. They are capable of completely destroying even real paint and ink, not to mention the inscriptions on receipts.

To save receipts for large purchases, it is better to attach them to the operating instructions for the refrigerator, plasma panel, etc. This way they will not get lost among many other payment documents. And receipts from shoes can be kept in the factory box from the shoe.

How and where to store receipts is up to everyone to choose for themselves. Many people keep separate folders for them, each of which corresponds to a specific category of documents. Eg:

• utility bills - in one folder,
• checks for the purchase of building materials - in another,
• payment for studies is in the third.

How to destroy expired documents

If cash documents have expired, they must be destroyed. It is necessary not only to get rid of documents, but also to arrange it correctly. For this purpose, an act “On the allocation for destruction of documents that are not subject to storage” is drawn up. It is signed by an expert commission, the composition of which must be approved by the head of the organization.

Form for document destruction act

If there are a lot of documents to be destroyed, you do not need to indicate a complete list, but only their type. For example: advance reports for ____ year.

There are two ways to get rid of documents:

• on your own (if the volume of papers is small);
• with the help of a hired organization.

If you destroy papers yourself, you can use a shredder - it's quick and convenient.

Why do checks fade?

Most cash registers print information on special thermal paper. To obtain an image on it, it must be preheated. Entrepreneurs use this technology to save money on paint purchases. But buyers are not happy with this printing method. The text quickly fades, after which the value of the check as a document becomes very doubtful. For the image to become barely visible, it only needs to be in a humid or warm place or in sunlight. Often the inscriptions disappear from the paper completely, and sometimes it simply turns black.

Let's sum it up

• The shelf life of most cash primary documents is 5 years, counted from January 1 of the year following the reporting year. Salary statements are stored for 5 years (if there are personal accounts), 75 (50) years (if there are no personal accounts).
• Owners of online cash registers are required to store not the punched checks themselves, but a fiscal drive in which all information about sales is recorded.
• Tax and administrative liability is provided for violation of the terms of storage of documents.

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Bank request to hand over checks

As mentioned above, a bank servicing a retail outlet may request from its owner checks for non-cash payments for a certain date or a certain time period. This usually happens when the bank needs to clarify the status of a payment. The provision of checks must be made by the entrepreneur within 72 hours of receipt of the request.

Important ! Receipts can be provided in original. But it is wiser to provide the bank with photocopies or scanned copies of fiscal documents.

Documentation when operating an online cash register: fiscal records and Cash Book

The operation of a cash register in a store can be represented as a sequence of the following key stages:

1. Start of shift.

Basic actions of a cashier:

• as part of fiscalization - creating a report on the opening of a shift at the online cash register;
• as part of accounting documentation - making an entry about changeable funds in the PKO.

To generate the specified fiscal report, the cashier needs to use the cash register program, select the appropriate function and wait for the report to be generated. It will be automatically sent to the Federal Tax Service through the OFD.

If the cashier has received change funds at his disposal, then their amount must be reflected in the receipt order for the corresponding amount.

1. Work during a shift - accepting payment from customers for goods or services.

Basic actions of a cashier:

• within the framework of fiscalization - the generation of a cash receipt to confirm payment, or to confirm the return of funds from the buyer (in acquiring - a check from the acquiring bank confirming the transaction);
• within the framework of accounting documentation - no;
• other documents - in appropriate cases (for example, these may be documents certifying the legality of the operation).

When generating a cash receipt, the seller needs to make sure that the details will be entered correctly in the receipt:

a) “Settlement sign.”

The following main options are possible:

• “receipt” - when the usual payment for the goods occurs or - when the purchased goods were returned (as low-quality);
• “expense” - when the store bought something itself from an individual;
• “return of expenses” - when a product purchased from an individual was returned by the store.

If the buyer returns the goods, the seller has the right to request a return application. It will be justifiable from the point of view of making the return operation legal, again, when checking by the Federal Tax Service. In the absence of such a statement, the Federal Tax Service may accuse the store of unlawfully “zeroing” revenue.

b) “Attribute of the calculation method.”

Here the details are selected in accordance with the list defined by the order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20 / [email protected] (LINK), which establishes the formats of fiscal documents.

The details are indicated in the settings of the cash register software (which can be previously configured by specialists to ensure error-free application of the details in the receipt).

It is possible that in the course of work the cashier will have to use a correction check - a document intended for fiscalization at the end of the working day of revenue that was not transferred through the cash register for some reason during the day (for example, if the electricity was cut off). Or, on the contrary, if there was a shortage of cash at the cash register (and this most likely means that the seller mistakenly told the buyer a smaller amount to pay than what was reflected in the cash receipt).

A correction check is, in fact, a type of regular check, but without detailing the amount being fiscalized (since, obviously, the composition of the goods that would make up this amount is extremely difficult to determine).

Having generated a correction check at the end of the shift, the cashier must accompany this operation with an additional document - an explanatory note about the circumstances under which it was not possible to routinely fiscalize the amount corresponding to that reflected in the correction check. That is, by explaining, for example, that the electricity was turned off (in the case of a surplus of cash at the end of the day) or by referring to the amount incorrectly named when the buyer made calculations (in the case of a shortage).

The explanatory note must be submitted to the accounting department for storage. It is quite possible that it will lie there unclaimed, but the Federal Tax Service may well request it during an inspection.

1. End of shift.

Basic actions of a cashier:

• within the framework of fiscalization: generation of a report on the closure of a shift (almost always supplemented by a report on the status of the meters);
• as part of documentation: filling out cash register, cash register and cash book.

At the online checkout, the work shift must in any case be closed no later than 24 hours after the report on the opening of the shift is generated.

The shift is also closed using a special report at the online cash register. By default, most online cash registers are configured to generate two reports simultaneously:

• about closing a shift;
• about the status of the meters.

They, like the report on the start of the shift, are automatically sent to the OFD.

The cashier, using reports on the status of the counters and the closure of the shift - which can be printed separately in a format close to the format of a cash receipt, fills out cash registers, cash registers (for expenditure and receipt transactions, respectively), and then enters information on orders in the Cash Book.

An important nuance: in the report on the status of the meters, which complements the report on the closure of the shift, operations for receiving (issuing) cash and those operations carried out as part of acquiring are separated. In RKO and PKO it is necessary to reflect only cash transactions according to the report.

Acquiring transactions are documented:

• within the framework of fiscalization;
• within the framework of accounting (account 51);
• in various tax accounting registers (as an option, for the purpose of further reflection in the declaration - if the tax regime used involves accounting for revenue).

The number of cash outgoing orders issued at the end of a shift, in general, does not exceed one - since cash settlement orders are drawn up, as a rule, only for checks with the general attribute “expense”. If the “receipt return” attribute is indicated on a check, then a cash settlement bill for such an operation is not issued: instead, a cash settlement bill is formed - zero or with an amount less (reduced by the amount of the return) in comparison with what would have been reflected in the cash settlement bill for the check (group checks) with the sign “receipt”.

How to work with different models of online cash registers when closing a shift

A cash register closure report can be generated in different ways at new online cash registers. In most cases, the cashier needs to perform a number of operations provided by the equipment program, that is, in a certain sequence, press buttons on the machine or touch screen, selecting the necessary items in the menu.

Get acquainted with the algorithm for generating a report receipt at the Atol cash register in the video:

On Mercury equipment, the procedure for closing a shift is much simpler and more logical, as can be seen from the video instructions:

Ways to restore already faded checks

A situation may arise where some important receipt is required for reporting. But what to do if it has already faded and become unusable? One option would be to use fire as a text developer. You should take a lighter and carefully bring it to the paper. You need to be extremely careful not to burn the receipt completely. Faded text may well appear this way.

The second method is to use a special solution of soda and salt, where you need to immerse the check. Under the influence of these substances, the ink will return and become more readable.

You can also iron the paper so that the heat allows the faded letters to become more visible.

All of the above methods are quite risky, since if you are careless, it is possible to destroy the check completely, without the right to restore it.

It is better, of course, to avoid situations in which you will have to restore the receipt later. These are serious things that cannot be joked about. To ensure that such shortcomings do not occur, the necessary papers should be stored properly.

How to store z cash register reports 2021

» Consumer law This document can be used to track:

1. the amount of refunds, if any;
2. amount for canceled checks.
3. money counter data at the beginning and end of the shift;
4. the total amount of proceeds until cancellation;
5. the amount of discounts provided;

We've taken the Z-report, what's next?

The Federal Law Federal Law regulates the mandatory registration of a cash register; before this, it is prohibited to start working on it.

The printed check with the final report must be pinned or glued to the “Cashier-operator’s certificate-report”.

The following information is entered into the cash register as a separate line:

1. date of each document;
2. amounts of sales, returns, discounts, etc.
3. his number;
4. gross total (sum at the beginning and at the end of the shift);

Together with the recorded revenue, the cash register at the end of the shift (working day) is handed over to the senior cashier, to the accounting department or personally to the manager (depending on how this is established by the internal procedure of the organization). On this page:

1. We've taken the Z-report, what's next?
2. What is a z-report
3. Forgot to take a Z-report on time?
4. The Z-report is lost, what should I do?
5. Daily control
6. Features of the Z-report
7. Sanctions and fines for violations of the Z-report

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Not all entrepreneurs are required to use cash register equipment in their business activities, but if such a device is properly registered with the INFS, then when using it, cash discipline must be strictly observed in order to avoid serious fines.

One of the mandatory elements of a cashier-operator’s job is the preparation of a Z-report.