Sales receipt without cash receipt: valid in 2021 or not

Law No. 290-FZ, which amended Law No. 54-FZ, by its Article 7 (clause 7) allows certain categories of entrepreneurs and organizations to make payments without using cash registers and without switching to online cash registers.

This permission applies only to those sellers who were allowed by the old version of Law No. 54-FZ to make cash payments and (or) payments using payment cards without cash register equipment, but subject to the condition that they issue, at the request of the client, a document confirming the payment made. For example, subject to the issuance of a sales receipt.

Temporary replacement of cash register

Sometimes cash register equipment cannot work, but it is difficult to stop the trading process. For example, there is no electricity or network failures. In this case, receipts for the goods are issued, they replace fiscal receipts.

After fixing the problem, the seller generates corrective documents and reports to the control authorities. Copies of receipts issued to customers are attached as confirmation of receipts to the cash register. On their basis, funds are posted.

When is a cash receipt not needed?

Cash register must be issued to all consumers under any circumstances when payment is made in cash, except for the moment when a person engaged in business activities has legal permission that he may not use cash registers, that is, he exercises the right not to issue cash register .

As practice shows, clients rarely pick up checks, but issuing them has been and remains a necessary condition. And an individual entrepreneur must, in turn, create all the necessary conditions to ensure that these rules are not violated.

Cash register application

There are a number of goods for which you must issue sales receipts when selling them. It does not matter whether sellers use cash registers or not.

Such products can be divided into two categories:

A receipt must be issued:

retail trade without a stationary point of sale;
cars: indicate its name, model, individual numbers;
precious stones: the type of stone and its standard are indicated;
flora and fauna products: their type, name and quantity are indicated;
weapon: name, characteristics, information on the use of precious metals are indicated;
furniture: items, their number, information about the material are indicated.

Where to go in case of online fraud?

A receipt is issued to the buyer if the fiscal receipt does not contain information about the product:

Shoes, clothing and other goods, unless their names, numbers, articles, etc. are indicated;
building materials, unless their list, article number, and characteristics are indicated.

What is PM?

In the understanding of the Civil Code (Civil Code) of the Russian Federation, a sales receipt is one of the forms of a retail purchase and sale agreement. This agreement is considered duly concluded from the moment the seller handed over the sales receipt to the buyer (Article 493 of the Civil Code - LINK).

Based on Law 54-FZ (Article 2), a sales receipt is the only confirmation of payment for goods if the seller is:

An individual entrepreneur who is located on the PSN and at the same time does not implement the types of activities listed in clause 2.1 of Art. 2 (Law 54-FZ on CCP). Such an individual entrepreneur has the right not to use cash register systems when accepting payments, but only if he issues another document confirming the settlement with the buyer (for example, TC). In addition, such a document itself must contain the details listed in paragraph. 4-12 p. 1 tbsp. 4.7 of Law 54-FZ, as well as its own name and serial number;
an organization or individual entrepreneur working in hard-to-reach or remote territories, as recognized by the subject of the Russian Federation in which such activities are carried out. The specified enterprises, clause 3 of Article 2 of Law 54-FZ, are allowed not to use cash registers, but only if they draw up any other documents (for example, PM) to confirm the calculations. These documents, in addition to their name and serial number, must additionally have the details from paragraph. 4-12 clause 1 of Article 4.7 54-FZ, and the signature of the person who draws up such a document.

In these situations, a sales receipt acts as an analogue of a cash receipt, i.e. payment document. And its issuance is mandatory, first of all, within the framework of law 54-FZ.

But such a replacement is impossible if a legal entity or individual entrepreneur is required by law 54-FZ to work with an online cash register. In this case, both types of checks are issued, unless, of course, Resolution No. 55 obliges to issue a sales receipt. If only a sales receipt is issued, then the seller company, which is obliged to use a cash register, risks being fined under Article 14.5 of the Administrative Code.

Primary document for accounting

When registering business transactions of enterprises, a sales receipt is used for:

Documentary substantiation of enterprise expenses in fiscal accounting. When generating reports on expenses and profits, documents confirming payment are taken into account.
Confirmation of the use of funds for specific needs.
When carrying out purchase and sale transactions among legal entities. The merchant can make demands for repayment of the debt on the basis of such receipts.
Reimbursement of employee expenses for the needs of the enterprise or payment of travel allowances. Expenses are compensated based on the advance report of the accountable person. Quite often, supporting documents are needed to generate this report.

Registration of TC without a cash register

If there is no cash register, a person engaged in entrepreneurial activity is forced to issue a TC for each customer request , since a TC without providing a TC is the only document confirming the fact of purchasing a product or using a service.
Current legislation allows for the issuance of PM as an annex to the CC, or PM without provision of the CC.

With such issuance of PM, the importance of the data provided on the receipt increases significantly. This happens because in this case PM is the only documentary evidence of the fact of purchase. In accordance with accounting rules, it is considered that TC is a step-by-step decoding of TC.

sales receipt form without a cash register.

Requirements for a sales receipt

The legislation does not establish requirements for the production of sales receipts. They can be purchased from printing companies or compiled with your own hands. But for the document to be reliable, it must contain the required details:

Document's name.
Number and date when it is filled out.
Name of the organization
Taxpayer code (TIN or EDRPOU).
Name of the service or product.
Number of items purchased.
Price per unit.
The total cost of each item.
Total purchase amount.
Personal information of the person who issued the receipt, his signature and position.

At the discretion of the entrepreneur, the form may contain additional information, but the presence of the details specified above is required.

Legal use of facsimiles in Russia in 2021?

The law does not require a stamp or seal of the seller. But its presence proves the authenticity of the trade document in disputes.

Results

We told you about the features of a cash register and sales receipt. Two documents that have such similar names perform tasks that are so different in meaning and legal value. A cash receipt is a purely fiscal document designed to systematize and tighten the control of tax authorities in the field of payments. Its mandatory nature is reinforced by penalties. A sales receipt is an optional document that can be filled out in free form, does not contain information about the cash register, and is used mainly to decipher the name of the product or services provided. In many ways, a sales receipt is similar to the form of a delivery note; their difference lies in the fact that a sales receipt is used for transactions between legal entities and individual entrepreneurs. Sales receipts are gradually becoming just history. Be careful when handling cash registers and do not forget to issue correctly executed cash receipts to the buyer.

Firmmaker, September 2020 Elizaveta Karpuk When using the material, a link is required

Registration of goods receipts

If receipts were made to order, they must be recorded in business accounting.

Step #1 . Receipt of sales receipts through a special order is displayed in the “Materials” position.

Step #2 . Using a claim form, they are issued to the person bearing financial responsibility. This could be a cashier, a salesperson, or any other person who writes out documents about the purchase of goods. After which, the forms are written off as expenses of the enterprise.

Step No. 3 The receipt and write-off of forms is recorded in the materials registration card.

Legal basis

Code of the Russian Federation on Administrative Offenses dated December 30, 2001 No. 195-FZ (as amended on June 29, 2015).
Federal Law No. 54-FZ dated May 22, 2003 (as amended on March 8, 2015). “On the use of cash register equipment when making cash payments and (or) payments using payment cards”
Law of the Russian Federation dated 02/07/1992 No. 2300-1 (as amended on 07/13/2015) “On the protection of consumer rights.”
Decree of the Government of the Russian Federation dated January 19, 1998 No. 55 (as amended on January 5, 2015) “On approval of the Rules for the sale of certain types of goods, the list of durable goods that are not subject to the buyer’s requirement to provide him free of charge for the period of repair or replacement of a similar product, and a list of non-food products of proper quality that cannot be returned or exchanged for a similar product of a different size, shape, size, style, color or configuration.”

Capitalization of cash proceeds

With the help of sales receipts, revenue receipts are recorded. To do this, they are all assigned numbers. The entrepreneur himself can decide what the numbering will be: continuous for the whole year or separately by day.

Information about receipts received during the day is generated in a cash order, and the numbering of receipts is indicated in the cash register.

When accepting payment by card, the proceeds are not posted through a cash order. It is credited by the bank to the merchant's current account. Documents on payment and sale of goods are issued to the buyer, but are not included in the cash register reporting.

What is a cash receipt used for?

One of the most important responsibilities of a private person engaged in business activities is the correct execution of cash transactions . This primarily applies to printing and providing the receipt to the consumer.

The entrepreneur's CC is the most important act. This document is printed using a machine designed for this purpose, and the paper itself contains very important information. The above-mentioned payment document is also necessary when making various types of payments. It is also an important point in maintaining strict reporting in documents.

The CC can be printed exclusively using a machine, which, in turn, by default must contain the necessary data about the entrepreneur.

List of required details to indicate on the check:

Name;
name of product/service;
the amount of money for the goods/services provided;
date of purchase indicating the exact time;
serial number of the check;
the address at which the type of machine used for issuing checks is registered;
the name of the individual entrepreneur, his taxpayer identification number, as well as his registration number;
the number of the cash register under which it was registered during manufacture;
attribute of the fiscal regime.

All this information is necessary in order to determine exactly where the product was purchased, as well as to establish the exact date and time of the purchase transaction. Also, the contents of the check help the government agency that monitors compliance with tax laws to monitor compliance with the rules of individual entrepreneurs. Advertising is allowed on the site, but only if the basic details are readable .
If it is noticed that some props are not visible well enough, you need to stop the operation of the device. Nowadays, all cash register machines issue the above check in their own way. For example, the check number can be indicated at the top, at the bottom, or even in the middle. This is not any type of violation.

You can view a sample of filling out a cash receipt order here.

If you are interested in the process of calculating penalties at the refinancing rate, you can find an example in this article.

Conclusion

A sales receipt is a legal and complete document that confirms payment and receipt of products. It has the same legal force as a cash register. For some groups of entrepreneurs it is mandatory and is issued instead of a cash receipt.

In addition, the document can be an alternative to a fiscal receipt or its application.

If the production of forms entails financial costs, they are recorded in accounting. With their help, control over the flow of cash income is maintained.

Consequences of not issuing a check

The law provides for fines for unissued checks. It should be remembered that a payment document that was issued using a cash register that is unregistered or does not meet the requirements can also be equated to the status of a “blind check.” A fine is also imposed in this case.

Depending on the situation, legal punishment in the form of a monetary payment for non-compliance with established rules may be replaced by a warning. Replacement with a warning takes place in cases where the entrepreneur was not brought to administrative responsibility at an earlier date, and also if no other type of violations were discovered during the inspection.

It is worth emphasizing that the fact of violation of the issuance of the specified payment document is, as a rule, discovered during the inspection of business activities by the tax inspectorate.

It is also worth noting that most often such checks take place when there are frequent cases of complaints from customers who have not received checks. Moreover, repeated cases of non-compliance with consumer rights laws entail possible on-site inspections. Even cases of machine breakdowns or running out of cash register tape are not considered exceptions.

How and when is it issued?

Taking into account the above provisions of the law and clarifications of regulators, the following main scenarios for the use of sales receipts can be identified:

When is a sales receipt required?:

by virtue of a direct order by law;
due to the presence in the law of norms that indirectly prescribe the issuance of a sales receipt.

On the first basis, a sales receipt is issued in accordance with Resolution No. 55, which we mentioned above:

as an independent document (issued regardless of the fact of issuance or non-issuance of a cash receipt);
as a document supplementing a cash receipt - if it does not contain the required information, which is provided for by the resolution.

In accordance with paragraph 20 of the Rules for the sale of individual goods, which are approved by Resolution No. 55, a sales receipt must be issued if retail trade is carried out (with the exception of trade in food products, which are listed in paragraph 2 of paragraph 4 of the Rules). The same paragraph provides information that must be reflected on the check:

Name of product;
seller information;
quantity and cost of goods.

The check must also be signed by the seller.

In accordance with paragraph 60 of the Rules, a sales receipt must be issued when selling cars. The receipt must indicate, in particular, the make of the car and its engine number.

Other “mandatory” scenarios for issuing a sales receipt are sales transactions:

weapons (clause 101 of the Rules);
furniture (item 117).

Paragraph 46 of the Rules states that if a cash receipt for a product represented by one or another type of textile product or knitwear does not include the name of the product, article or grade (if provided), then along with the product the buyer is given a sales receipt with the data information (and other details of the sales receipt, which we mentioned above). If jewelry is sold, and the cash receipt for its sale does not contain information about the name of the product, sample, type, characteristics of the stone and article number, then a sales receipt is also attached to the fiscal document, which contains this information - as follows from paragraph 69 of the Rules.

Essentially similar requirements - for issuing a sales receipt in addition to a cash receipt, where there is “insufficient information” - are established in relation to retail sales transactions:

plants and animals (clause 80 of the Rules);
building materials (clause 111).

Any business entity - individual entrepreneur and LLC - selling goods named in the relevant regulations is required to follow the requirements listed above.

In some cases, the issuance of a sales receipt is assumed indirectly, but also on the basis of legal provisions. We are talking about rather rare schemes of legal relations in the retail sector - but, nevertheless, the presence of rules requiring their participants to use cash receipts should be taken into account.

In accordance with paragraph 17 of Article 7 of Law No. 290 of the Federal Law, individual entrepreneurs in special modes - the simplified tax system, PSN, UTII and Unified Agricultural Tax, if there is an obligation to use online cash registers, have the right not to include information on the number of goods, works or services in the cash register receipt until February 2021. In this sense, a cash receipt may be even less informative in comparison with a sales receipt, where the quantity of goods is a mandatory detail.

In turn, for the buyer of goods from such individual entrepreneurs, confirmation of the purchase of a certain number of goods can be very important. As an option, if the buyer took the money accountable. In this case, an individual entrepreneur who issues an “insufficiently informative” cash receipt at an online checkout can, at the buyer’s request, supplement it with a document certifying the list of purchased goods. Such a document could be just a sales receipt.

When a sales receipt replaces a cash receipt, which is formally needed and used in the general case - but cannot be issued.

Most often - when the cash register is broken. At the same time, the sales receipt plays the role of a document, which, first of all, is issued to the buyer in order to ensure his protection as a consumer. That is, in which case the sales receipt will be used by the buyer to exercise those rights that are enshrined in the Law on the Protection of Consumer Rights and, accordingly, fall under the responsibility of Rospotrebnadzor. But if a sales receipt is not issued, the fact of concluding a retail transaction can be confirmed by testimony.

Thus, a check that replaces a cash register in case of a broken cash register has practically no fiscal function: at least the Federal Tax Service, when publishing its letters regarding failures in the operation of online cash registers, does not directly refer to the desirability of confirming cash flows using sales receipts. The main thing from a fiscalization point of view is to generate correction checks on a corrected cash register in a timely manner. But, obviously, the presence of copies of sales receipts in the accounting department is a strong argument in possible disputes with tax authorities regarding revenue unaccounted for at the checkout. Therefore, de facto, a sales receipt can also act as an alternative fiscalization tool.

When a sales receipt is used “by itself” by law instead of a cash register - in cases where a business entity takes the opportunity not to install cash registers, and at the same time is obliged to issue customers alternative documents to confirm the purchase instead of cash register receipts.

These are the cases provided for in paragraphs 2.1 and 3 of Article 2 of Law No. 54-FZ (LINK) in the current edition. The actual sales receipt must contain the details according to paragraphs 4-12 of Article 4.7 of Law No. 54-FZ (LINK). In accordance with paragraph 2.1 of Article 2 of the law, individual entrepreneurs on the PSN - those carrying out types of activities not related to those named in the specified paragraph - are exempt from the mandatory use of cash registers. And according to point 3 - individual entrepreneurs and legal entities carrying out sales in hard-to-reach areas.

Please note that for business entities using sales receipts based on the provisions of Article 3 of the law, there are separate instructions for issuing such documents - approved by Decree of the Government of Russia dated March 15, 2017 No. 296 - LINK.

When a sales receipt is used “by itself” at the will of the seller (since no document, including a cash receipt, is officially needed).

In general, the considered option for using a check is observed in legal relations in which, in accordance with paragraph 2 of Article 2 of Law No. 54-FZ (or for other legal reasons), the seller has the right not to issue cash receipts - but to maintain trust on the part of the buyer, issues sales receipts.

This area of legal relations can also be informal: the buyer can, on his own initiative, ask for a sales receipt, and the seller, who generally does not issue any documents, makes an exception and issues a check. For example, in order to confirm travel expenses: an employee who has arrived in another city is sometimes forced to “collect” cash or sales receipts from all stores in order to then take them to the accounting department.

When a sales receipt is used simultaneously with a cash receipt - generated at the online checkout.

Almost the only reason for this is the need to confirm those very travel expenses. This is essentially a legally useless scenario—since the cash receipt alone is sufficient to substantiate the employee's expenses as a customer. But sometimes accountants, out of old habit, also ask for sales receipts from posted workers. And sellers, who are, in principle, accustomed to issuing such checks in such situations, meet buyers halfway - issuing both types of checks.

A separate question: what form of sales receipt, in the absence of an officially established one, should be used? Let's look at the options further.