For transparency in the business of legal entities, the Federal Tax Service of Russia has developed a special system for buyers - independent verification of receipts for goods and services in real time through a personal mobile phone.
Since 2021, global changes have been taking place in the procedure for using cash register equipment in connection with adjustments to Federal Law No. 54-FZ of March 22, 2003. Sellers are required to switch to online cash registers, which make it possible to send checks to the Federal Tax Service of Russia through operators.
Note from the author! To reduce the tax burden of small enterprises, the state has prepared a smooth transition to new rules: for legal entities and individual entrepreneurs providing services to the population, the obligation to use new-generation cash register systems arises only from July 1, 2021 (the exception is organizations in the retail trade and catering industry, as well as companies with hired employees).
The new system allows tax authorities to control sales of certain goods and monitor the income of Russian enterprises and individual entrepreneurs. At the same time, this innovation is convenient for ordinary buyers: at the client’s request, the cashier is required to send a copy of the purchase confirmation document to an email address, and the buyer can independently verify the authenticity of the receipt and the integrity of the company. For this purpose, a special program has appeared - checking receipts on the nalog.ru website online using a specially developed mobile application.
The need to check the cash receipt
The cash register receipt serves as confirmation of the trade transaction. The fact of purchasing the goods is recorded in a standard receipt. The document can also be used as a basis for returning money for a completed purchase, but only if this is provided for by current legislation for a specific service or product.
Printed reports are used by trading companies when testing accounting software systems and switching to online cash registers. They will also be needed in the future to check the correct operation of cash register equipment. Systematic reconciliation will help to promptly identify violations and errors in the operation of online cash registers, so that all problems will be promptly resolved.
Managers and direct owners of a business can check financial statements, which reduces the likelihood of administrative violations. Regular monitoring of the cashier will also help to avoid sanctions from fiscal authorities.
Inspection of financial statements by regulatory authorities is carried out on the basis of issued financial statements in paper form with information received from the fiscal data operator. If during an audit of business activities inconsistencies are identified, a more detailed inspection is scheduled. Owners of a retail outlet may be held administratively liable.
Personal visit to the Federal Tax Service
An alternative, offline option for checking a check is a personal visit to the Federal Tax Service with a cash document. However, the technical capability for such a check may not be available at every Federal Tax Service office.
The fact is that this check is carried out using a special scanner, which is publicly available. This technology, in fact, can be considered as a further step in the development of the platform previously used by the Federal Tax Service for checking receipts generated at cash desks with EKLZ - that is, cash registers, which preceded online cash registers. The use of these platforms was regulated by letter of the Federal Tax Service of Russia dated July 12, 2010 No. AS-37-2/6454.
Thus, the interested person needs to call the territorial office of the Federal Tax Service in advance with a question about the availability of the technical ability to check the check using the scanner installed in the department. Perhaps they will tell you the nearest Federal Tax Service office - if there are several of them in the city, where such a device is available.
Procedure for checking an online cash register receipt
Verification of the authenticity of a document is carried out in two stages. Initially, the details are studied. The receipt must include the following required characteristics:
- Title of the document;
- serial number;
- exact time and date of the transaction;
- address of the retail outlet where the purchase was paid for;
- last name, first name and patronymic of an individual entrepreneur or name of an organization;
- sales representative identification number;
- payment amount;
- information about the service or product;
- the discount provided (if any);
- cash or non-cash payment method;
- tax regime;
- if you have a discount card, indicate its number;
- registration number of cash register equipment;
- FN details;
- information about the cashier employee responsible for accepting money, including position and last name, first name, patronymic;
- CPU;
- QR code.
A printed document may contain varying amounts of information. This depends on the form of the business entity and the preferences adopted. In particular, UTII payers engaged in retail trade issue documents with fewer details.
The next step is to confirm the authenticity of the report. The so-called fiscalization is carried out by searching for a document in electronic format in the archive of the fiscal service. There are several verification methods available. The results may be as follows:
- the trading transaction report is not registered on the tax.ru portal;
- the receipt was found in the database, but contains incorrect information;
- the document is drawn up correctly and is stored in the virtual database of the Federal Tax Service.
If a financial transaction is not confirmed, there may be several explanations for this:
- old-style equipment was used to print it; such a device is not connected to the fiscal services servers;
- A new device has been installed at the point of sale, but the online cash register, at the time of the inspection, has not yet sent a report to the fiscal data operator due to lack of access to the network. The attempt, in this case, should be repeated in a few days, perhaps it will be possible to obtain updated information from the inspection;
- The OFD received incorrect information about the trade transaction, this may be due to incorrect settings of the cash register equipment or if the wrong format tape was used for printing;
- an error was made when entering the request, you need to check the correctness of the information from the printed version of the document.
Contact with the Federal Tax Service
If violations of legal requirements are detected, the receipt analysis application allows you to write an appeal to regulatory authorities to conduct an inspection of the seller.
Possible violations:
- non-issuance of documents - confirmation of purchase (for individual entrepreneurs and LLCs with a delay in the introduction of online cash registers in their activities, there is an obligation to submit BSO forms at the request of clients);
- incorrectness of the details specified in the receipt;
- failure to send an electronic copy to an email address or telephone number as requested by the client.
In general, the developed mobile application from the Federal Tax Service of Russia allows you to make purchases more transparent: the buyer can independently check the accuracy of information from the seller, document details, contact the tax office if violations are detected, control their own expenses, saving payment history.
Flaws:
- some electronic scanners in stores do not read business card barcodes, and you must provide the seller with an email address to send a copy of the document;
- there is no way to check small enterprises that provide services to the public (except for retail and catering without hired employees), since they have been given a deferment in the transition to new rules for carrying out cash control operations;
- Many users complain about the application crashing and the inability to scan documents to search for information.
In addition to the Federal Tax Service application, you can also use alternative ways to check receipts - information is also provided by fiscal data operators.
Checking the accuracy of data on the tax service website
You can verify the authenticity of the form on the website of the fiscal authority absolutely free. The service is provided at any time of the day. No prior user registration is required. Checking the check is carried out according to the following instructions:
- you need to go to the tax.ru website;
- then scroll the web page to the section “New procedure for using cash register equipment”;
- in the form that appears, you should indicate the time, date of the transaction, fiscal accumulator and fiscal attribute of the document;
- confirm the check, the archive is scanned automatically.
The whole process takes no more than one minute. If the entered information matches the electronic version, a notification will appear indicating that the check is correct and confirming that the settlements have been recorded by the fiscal service. The absence of search results will be signaled by a notification in the form “Electronic receipt is not in the database.”
False negative result
If the requested check is not found in the Federal Tax Service or OFD database, this does not mean that the document is fake. The system does not exclude the possibility in rare cases of issuing a negative result, which may occur as a result of one of the reasons:
- lack of Internet connection (data accumulates on the drive, but is not transferred);
- CCT malfunctions;
- failure of the online cash register printer;
- the details were entered incorrectly (one or more);
- the request was sent to the wrong OFD website (the other operator does not have data about the check issued by a cashier other than his “ward”).
If the cash register is out of order, the receipt data will not be sent until it is repaired. If the violations are serious and correction of the cash register is impossible, the law provides for contacting the manufacturer, who will remove the information memory and deliver it to the Federal Tax Service. In this case, the accumulated receipts will appear in the corresponding databases only after a few months.
Checking a document through a mobile application
Owners of gadgets can use the free software if they have one of the operating systems installed - iOS or Android. To download the application, you must go to the official website of the fiscal authority. At the bottom there is a window for checking receipts.
To download, you should use Google Pay or AppStore, depending on the type of OS. To download directly from the market, enter “Check cash receipt”. An installation error on iOS may be caused by:
- using an old OS version: up to iOS 8.0;
- There is not enough free space for installation, less than 20 MB.
In the case of gadgets on the Android platform, the failure may be due to an outdated version of the OS - up to 4.1 or, as in the previous case, the amount of free space is less than 15 MB.
In the portable version, the authenticity of a check can be verified in the following way:
- run the utility;
- go to “My business card”;
- enter personal data in the form that appears;
- click on “Continue”;
- Enter the code received in the text message in the form field to complete account creation.
Checking the document confirming the trade transaction is available in the main menu. There are several ways to do this:
- scan using the QR code located at the bottom of the receipt, and the application will automatically recognize the encrypted value through the video camera on the gadget and then start the reconciliation process;
- Enter the information in the form provided.
The results are displayed on the screen:
- If the fact of payment was entered into the fiscal service database, a record will appear indicating the correctness of the check. An electronic version of the document is available and can be compared with the paper version. All viewed copies are saved in “My Receipts”.
- In the absence of supporting information about a trade transaction, the consumer can immediately notify departmental authorities about this in the application.
Using the service
To personalize the user, it is possible to register in the service: entering information about the phone number and email address will allow you to receive online copies from sellers by simply scanning barcodes in the application, which can significantly save time and maintain the security of personal information.
Currently, some scanners do not have the technical ability to read these codes.
To create a business card you will need:
- In the “Profile and Help” section, proceed to creating a business card for a new client.
Fig.3 Main page of the application.
Fig.4: User registration.
- Enter your information, mobile phone number and email address to which online checks will be sent.
Something to keep in mind! It is necessary to indicate a valid phone number, since the system will require authorization of the number by entering numbers in the received SMS.
Fig.5: Entering registration data.
- On presentation of the customer's electronic barcode business card, a check will be sent to the registered email address or phone number.
Fig.6: QR code of a registered user.
Checking checks
To check receipts received from sellers, buyers have the opportunity to use two methods:
- Scan the QR code of the received receipt.
- Enter information manually (date, time and transaction performed, amount, characteristics of the seller’s cash register (for example, serial number of the fiscal drive) - all the necessary information is located on the receipt itself).
Author's addition! To simplify the procedure for entering information, the tax service has developed hints next to each input line: when you click on them, an example of a check opens, highlighting the data that needs to be entered.
Fig. 7: Form for checking a receipt.
After entering the data, a corresponding request will be sent, the system will automatically analyze the seller’s revenue accounting, and the result will be displayed.
Data storage
To analyze your own expenses, the service has the ability to save the history of received electronic copies of payment receipts. Purchase history allows you to analyze purchases and form your budget.
Note! If you lose a paper document, you can request a duplicate receipt within 30 days after purchase.
First OFD
Go to the address of the specified fiscal data operator and enter the necessary information from the document (at the very bottom of the document):
- FN number (1);
- FD number (2);
- FPD number (3).
Figure 2. Data to be entered into the 1-OFD verification service. Source: 1-ofd.ru
After the data has been entered, click the “Find” button:
Figure 3. Service 1-OFD. Source: 1-ofd.ru
If the data is entered correctly, the message “Receipt found” will appear:
Figure 4. Test result. Source: 1-ofd.ru
Instead of a postscript
If you decide to check the receipt online on the website and find that it is unaccounted for, you can complain about the seller. In such cases, the legality of the work and cash discipline are checked. The electronic form “Report a violation” is located directly on the tax department portal; the following is entered into it:
- the address at which such check was issued to you;
- purchase details;
- sum.
To report or not to report is your right, not your duty. But the more transparent trade is, the better it will be for the consumer in the end.
Sources
- https://hamiltonapps.ru/proverka-chekov-po-qr-kodu/
- https://k-nt.ru/yurlico-i-nalogi/proverit-kassovyj-chek.html
- https://nalog-nalog.ru/kkt_kkm_kassa/proverka_chekov_kkm_onlajn_na_sajte_nalogovoj/
- https://onlain-kassy.ru/ispolzovanie/kak/proverka-cheka-onlajn-kassy.html
- https://zen.yandex.com/media/online_kassa_ru_official/kak-proverit-chek-onlain-na-saite-nalogovoi-5f3f7ec57067e06d28d0d130
- https://Online-kassa.ru/blog/kak-proverit-chek-onlajn-kassy-na-sajte-nalogovoj-2/
- https://zen.yandex.ru/media/online_kassa_ru/kak-proverit-chek-onlainkassy-na-saite-nalogovoi-5c74f7906dc7c000aeb0fd0d
- https://zen.yandex.ru/media/online_kassa_ru_official/kak-proverit-chek-onlain-na-saite-nalogovoi-5f3f7ec57067e06d28d0d130
What should be on the check?
The check contains the following details (from top to bottom):
- full name of the organization or surname and initials of the entrepreneur;
- TIN of the enterprise;
- enterprise registration address;
- online cash register number;
- surname and initials of the cashier;
- trade transaction number;
- the phrase “cash receipt”;
- check number;
- name and cost of the product or service;
- VAT rate (in percentage and monetary terms);
- number of product units;
- form of payment;
- amount received from the buyer;
- change amount (if it was issued);
- Document QR code;
- fiscal equipment number;
- sales amount by check;
- information about the taxation system used by the organization or entrepreneur;
- date and time of the operation.
What nuances might there be?
Please note that a situation is possible in which a purchase is made in a locality in which retail outlets have the right to use online cash registers without connecting to the OFD and without transferring payment data to the Federal Tax Service (currently these are localities with a population of no more than 10 thousand people ). Such a preference can be quite in demand, since in this case a business entity can significantly save on OFD services (about 3,000 rubles per year only for basic services, to which additional costs may be added - for example, for sending electronic receipts via SMS).
Fiscal data from a cash register used offline is still transferred to the Federal Tax Service, but disproportionately less frequently compared to the online mode. Namely - only when re-registering the cash register or when deregistering it. The owner of the cash register must bring a fiscal drive to the Federal Tax Service, from which the necessary data will be read.
In such a scenario, there may not be information on the check on the Federal Tax Service or OFD servers at the time of the check - simply because they did not have time to transfer it there. In this case, the specified methods for identifying the authenticity of a check will not work. But if desired, the issue of checking a fiscal document can be resolved by contacting the Federal Tax Service privately for advice. Department specialists will tell you how you can make sure that the check is correct.
How to print a check from the OFD database
The procedure on the websites of different organizations may differ. Let's look at this procedure using Taxcom as an example:
- Go to the “Management” tab.
- Select a cash register.
- Click on the “Documents” link and click on the desired receipt.
- Select the “Print” command.
The FD printing function is provided only for cash register owners. It is not available to buyers.
