Where can I get a free cash receipt order?
You can receive a cash receipt order (CPO) on our website:
We offer you free software in the 2 most common file formats - Word and Excel. In this case, the already completed form is presented in Excel, located below.
However, downloading a cash receipt order is not all; you should make sure that this is the current form of the document.
NOTE! As of August 19, 2017, new rules for conducting cash transactions are in effect, which you can read here.
The link through which you can use the PQR on our website will contain a document that meets all legal requirements. Let's look at them.
What requirements must the cash receipt order form meet?
On our website you can use the KO-1 form (corresponding to OKUD number 0310001), approved by Decree of the State Statistics Committee of the Russian Federation dated 08/18/1998 No. 88. Russian organizations are prescribed to use only this form by Bank of Russia Directive No. 3210-U dated 03/11/2011.
For more information about what standards primary documents must comply with, read the article “Primary document: requirements for the form and the consequences of violating it .
NOTE! Individual entrepreneurs who, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of business activity, may not draw up cash documents and a cash book (clauses 4.1, 4.6 of instruction No. 3210-U).
The procedure for issuing a receipt for the PKO
The receipt form for the cash receipt order can be downloaded on our website.
The receipt for the cash receipt order is filled out by the cashier when accepting funds simultaneously with the cash receipt. In the detached part of the document, all information from the order is duplicated, and its registration number and current date are also indicated.
The receipt for the cash receipt order is signed by the cashier and the chief accountant with a decoding of their full name, and a round seal of the enterprise is also affixed to it (if any).
In practice, the seal on the receipt should be affixed in such a way that its edge remains on the receipt order. That is, when the receipt is torn off, an incomplete display of the seal should remain on the resulting document. You should also try to ensure that the code and name of the company on the receipt are present and legible.
But the regulations themselves, which describe the procedure for drawing up primary cash documents (Resolution No. 88 and Bank of Russia Directive No. 3210-U), state that the seal must be on both the receipt and the order itself. At the same time, many consider a receipt for an order with half a seal to be invalid.
In judicial practice, there is no clear opinion as to what configuration the stamp on the receipt should be. Thus, the resolution of the Federal Antimonopoly Service of the Moscow Region dated July 30, 2009 No. KA-A40/6945-09 indicates that the imprint of a half round seal on a document does not indicate that there is no confirmation of expenses. But the resolution of the Sverdlovsk Regional Court dated April 10, 2014 in case No. 33-4373/2014, on the contrary, states that a fragment of the seal on the document does not allow it to be identified with the seal of the company that issued the document.
Read about the rules for numbering cash documents in the article “What is the procedure for registering cash documents?”
A receipt for a cash receipt order can also be issued in electronic format, and then printed, signed and handed over to the person who deposited the money at the cash register.
A sample receipt for a cash receipt order can also be downloaded from our website.
How to fill out the PKO form
cash receipt order is the first stage of the task, and the next step will be to correctly fill out this document. A completed PQS sample may look like this:
A cash receipt order can be issued on paper or using technical means - data is entered on a computer, then the PKO is printed and signed. In addition, the receipt can be issued in electronic form, provided that it is protected from unauthorized access, distortion and loss of information. In this case, the PKO is signed with an electronic signature (clause 4.7 of instruction No. 3210-U).
You can print out the completed sample cash receipt order and place it on the cashier’s desk along with instructions for filling it out, which we will provide below.
Filling out the PKO form: nuances
There are a number of nuances that characterize the procedure for filling out a cash receipt order form. Let's look at them.
The “Structural unit” column should be filled out only if cash is accepted from an employee of the organization. If they are transferred by another legal entity or individual, then a dash should be placed in the corresponding paragraph of the form.
The “Debit” and “Credit” items contain the accounts of the Chart of Accounts (approved by Order of the Ministry of Finance dated October 31, 2000 No. 94n) in accordance with the essence of the business operation.
The column “Purpose code” is filled in by organizations that use the appropriate coding system.
The column “Amount of rubles, kopecks” of the KO-1 form is filled in only with numbers, rubles and kopecks are separated by a comma (for example, “200.75”). In the “Amount in words” column, rubles are indicated in words (the first word is capitalized), and kopecks are indicated in numbers. You should also put a dash (if the document is filled out on a computer, then a continuous sequence of consecutive dashes) in the empty spaces of the corresponding column after indicating the amount in words.
If the company does not work with VAT, then in the “Including” column you should enter “Without VAT”. Otherwise, the corresponding VAT amount.
In the “Appendix” paragraph, you should record the primary documents that are the basis for entering figures into the PKO (for example, a cashier’s report).
In addition to the main part of the KO-1 form, you will also need to fill out a receipt, which is included in the structure of the PKO. The receipt will appear in the document on the same page as the main part of the form. As for affixing the seal, based on business customs, the seal is often affixed so that part of it is on the receipt, and the other part is on the PKO. Please note that in this case, claims from the tax authorities are possible. However, you can try to challenge them (see, for example, the decision of the Seventh Arbitration Court of Appeal dated 04/06/2010 No. 07AP-1517/10). In addition, today such disputes seem to us to be of little relevance, since in connection with the entry into force of the law of April 6, 2015 No. 82-FZ, the seal for organizations has ceased to be a mandatory requisite.
See also the material "Print is not a mandatory attribute of the primary document . "
The order must be signed by the cashier or other authorized person. The cashier checks the signatures of authorized persons on the PCO with the samples (except for the situation when the receipt is issued in electronic form). If the document is filled out by an individual entrepreneur and does not hire a cashier, then the appropriate authority to sign the document is assigned to him. A receipt is issued to the person who deposited funds into the cash register.
NOTE! If you fill out the PKO electronically and sign with an electronic signature, then you can send a receipt to the depositor of funds at his request by email (clause 5.1 of instruction No. 3210-U).
From 08/19/2017, the cashier can issue a general cash receipt order at the end of the day for the entire amount of cash receipts, confirmed by fiscal documents - cash receipts and BSO online cash register (clause 4.1 of instruction No. 3210-U).
Is it possible to issue a receipt for the PKO instead of a strict reporting form? The answer to this question was given by the experts of the ConsultantPlus system. Get a free trial of K+ and move on to trusted voices.
Receipt cash order (form KO-1) in 2021
In the line "Organization"
the legal form is indicated (LLC, CJSC, etc.) and the name of the organization (for example, LLC “Company”).
In the line “Code according to OKPO”
it is necessary to indicate the OKPO code in accordance with the notification received from Rosstat. If the code has not been assigned, put a dash.
Next, indicate the name of the structural unit
the organization issuing the PQS (if the organization has no structural divisions, put a dash).
In the "Document number"
the serial number of the cash register is indicated (the numbering of incoming and outgoing cash documents during the year must be continuous, and start anew from the beginning of the next year).
In the “Date of Compilation”
The date of receipt of money at the cash desk is indicated in the format DD.MM.YYYY (for example, 03/05/2021). The PKO must be issued on the day the money is received at the cash desk, so the date the money is received and the day the order is generated coincide.
In the "Debit"
the number of the debit account to which cash is received is indicated (as a rule, this is account
50 - “cash”
).
The following is the code of the structural unit
the organization issuing the PQS (if the organization has no structural divisions, put a dash).
In the column “Corresponding account, sub-account”
The account number of the source of money receipt is indicated in accordance with the chart of accounts:
- 51 – receipt of money from the current account;
- 62 – receipt of money from buyers and customers;
- 71 – return of money from accountable persons;
- 73-2 – compensation for damage (from employees);
- 75-1 – contribution of money from the founders to the authorized capital;
- 90-1 – receipt of retail revenue.
Column "Analytical Accounting Code"
filled in only if the corresponding codes are available.
In the "Amount"
The amount of funds received at the cash desk is indicated in numbers.
Column “Purpose code”
filled out, as a rule, by non-profit organizations in the event of receipt of funds in the order of targeted financing.
In the line "Accepted from"
The full name of the individual or the name of the organization from which funds are received is indicated.
In the line "Base"
it is necessary to indicate the basis for the receipt of money, for example:
“Money was contributed as a contribution to the authorized capital”
or
“Payment under agreement dated 02/05/2021 No. 10”
, etc.
In the line "Amount"
The amount of money received at the cash desk is indicated in words. In this case, rubles are written with a capital letter, and kopecks with numbers. In empty fields you must put a dash.
In the line "Including"
The rate and amount (in numbers) of VAT are written. If value added tax is not provided, a dash is placed or the entry “Without VAT” is made.
In the "Application"
details of the attached primary documents (if any) are indicated.
On the receipt
data from the cash receipt order is duplicated.
note
, it is prohibited to make corrections in the cash receipt order.
Results
A cash receipt order is a primary document drawn up on the unified form KO-1. The PQO is filled out when funds are received at the cash desk and can be in either paper or electronic form. In the latter case, the PCP is signed using electronic signatures.
Sources:
- Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 N 88
- Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 N 94n
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Registration of receipt of payment for goods and services at the cash desk
On the territory of the Russian Federation, when receiving payment for goods, work and services in cash or payment cards, it is mandatory to use cash register systems (Article 1.2 of Federal Law No. 54).
If you provide services to the population listed in paragraph 2 of Article 2 of 54-FZ and accept payment in cash or by payment card, then instead of a cash register check you can issue a strict reporting form. BSO forms may be approved by the government agency. For example, a tourist voucher approved by Order of the Ministry of Finance No. 60n dated 07/09/2007. If there is no approved form, then the organization can develop it independently, indicating all the mandatory details named in paragraph 3 of Government Decree No. 359 of 05/06/2008:
- name of the document, date of its preparation;
- company name or full name IP;
- TIN and location address;
- name and cost of the service;
- amount and date of payment;
- position, full name and the signature of the person who is responsible for the completion of the transaction and the correctness of its execution, a seal impression if available.
IMPORTANT!
When issuing a receipt (tear-off sheet for a cash receipt order), you must remember that it is not a strict reporting form and cannot replace a cash register receipt. Therefore, despite the fact that a receipt is issued, a strict reporting form must be completed.
