Is a sales receipt valid without a cash receipt for individual entrepreneurs and LLCs? Sales receipt without a cash receipt - sample preparation

A sales receipt is non-state document, which is generated by the seller for the cash register receipt. In the current legislation of the Russian Federation exceptions are provided when a non-fiscal document is issued instead of a fiscal check.

A documentary act confirming mutual settlement for the sale of goods/services is drawn up personally by the individual entrepreneur or his authorized representative, handwritten or printed.

The main purpose of a sales receipt is to decoding of products/services sold, which are provided for a certain amount of cash financial resources.

Regulatory legal acts in force on the territory of the Russian Federation do not regulate the standard form of a sales receipt. In this regard, the document must display the details provided for primary documents.

Sales receipt must contain following information:

Also, the Tax Code of the Russian Federation has articles according to which mandatory use of PM is being formed.

It turns out that the two above regulatory documents establish a list of types of activities according to which the use of PM is permitted instead of cash register equipment.

For LLC

The economic activity of an LLC that sells products or services for cash, is obliged to draw up and issue a sales receipt to the consumer. The formation of a “product book” is similar to a sales receipt for individual entrepreneurship.

The only difference is that it must be accompanied by an invoice, which describes in detail all sold products and its quantity.

What can be given instead cash receipt? Details are in the video.

Trade is a separate type of activity that is subject to its own rules and laws. The main one is the use of a cash register at points of sale, although in some cases you can do without it.

This applies to those entrepreneurs who are on a single tax. They, unlike others, are exempt from using a cash register in their enterprise. Instead, they have the right to issue a sales receipt - a document that legally confirms the fact of the purchase and sale.

Basic requirements for the document

There is no specific form for filling out a sales receipt, so each company or store does it differently. The check is considered primary documentation and has a number of details that must be present in it. These include:

- serial number;

— date of issue of the sales receipt;

- document's name;

— Full name of the individual entrepreneur who issued the check;

— article and quantity of goods sold;

— total cost of the goods;

- Full name of the person who wrote the check, as well as his signature.

According to the law, an employee of a trading company can issue only one sales receipt or two documents at once (sales receipt in addition to the cash receipt). Moreover, between them, the sales receipt is considered more important. It displays more detailed information about the fact of purchase and sale. In addition, the seller is obliged to issue such a document to the client. Having a sales receipt will protect the parties from dishonest behavior. And its provision is a guarantee of resolving most controversial situations.


There is a fine for failure to issue a sales receipt. Its size depends on who will be punished: the seller, the official or the company as a whole. If such a violation provoked the loss of a large amount Money or affected the image of other enterprises, then the court may significantly increase the amount of fines.

Principles for issuing a sales receipt

In addition to the requirements for the content of a sales receipt, there are rules for its execution. In order not to break the law, you should remember how to fill out the document. Let's consider recommendations that will help avoid mistakes:

- It is necessary to indicate all the listed details. In the absence of any of them, the sales receipt is considered invalid and therefore cannot be a document confirming the purchase;

— each product is filled in a separate line. Any reductions or generalizations complicate the work of accounting and tax authorities;

— the total purchase price is indicated separately;

- although the law does not provide for a stamp on a check, in some cases the accounting department requires it to be stamped;

- there should be no empty lines in the sales receipt, so they should be crossed out;

- if the sales receipt complements the cash receipt, then a special note must be written on it;

How to distinguish a sales receipt from a cash receipt?

Despite the fact that both types of checks are widely used in trade when paying a buyer, there are differences between them. A cash receipt is a fiscal document required by the tax office. Such a check allows regulatory authorities to monitor the correctness of calculations and timely payment of taxes. Such a receipt is always printed on the cash register. It contains the details of the company, as well as its location, exact time making a purchase, individual device number. Modern cash registers automatically transmit data to the tax office at a certain frequency.


A sales receipt does not belong to fiscal documents. It is prepared by the seller in addition to or instead of a cash receipt. Usually the form is filled out by hand, but ordinary computer technology can also be used. The purpose of drawing up a sales receipt is detailed description products or services sold for cash.

Privacy agreement

and processing of personal data

1. General Provisions

1.1. This agreement on confidentiality and processing of personal data (hereinafter referred to as the Agreement) was accepted freely and of its own free will, and applies to all information that Insales Rus LLC and/or its affiliates, including all persons included in the same group with LLC "Insails Rus" (including LLC "EKAM Service") can obtain information about the User while using any of the sites, services, services, computer programs, products or services of LLC "Insails Rus" (hereinafter referred to as the Services) and in during the execution of Insales Rus LLC any agreements and contracts with the User. The User's consent to the Agreement, expressed by him within the framework of relations with one of the listed persons, applies to all other listed persons.

1.2.Use of the Services means the User agrees with this Agreement and the terms and conditions specified therein; in case of disagreement with these terms, the User must refrain from using the Services.

"Insales"- Limited Liability Company "Insails Rus", OGRN 1117746506514, INN 7714843760, KPP 771401001, registered at the address: 125319, Moscow, Akademika Ilyushina St., 4, building 1, office 11 (hereinafter referred to as "Insails" ), on the one hand, and

"User" -

or an individual who has legal capacity and is recognized as a participant in civil legal relations in accordance with the legislation of the Russian Federation;

or entity, registered in accordance with the legislation of the state of which such person is a resident;

or an individual entrepreneur registered in accordance with the laws of the state of which such a person is a resident;

which has accepted the terms of this Agreement.

1.4. For the purposes of this Agreement, the Parties have determined that confidential information is information of any nature (production, technical, economic, organizational and others), including the results of intellectual activity, as well as information about methods of implementation professional activity(including, but not limited to: information about products, works and services; information about technologies and research works; information about technical systems and equipment, including software elements; business forecasts and information about proposed purchases; requirements and specifications of specific partners and potential partners; information related to intellectual property, as well as plans and technologies related to all of the above) communicated by one party to the other in written and/or electronic form, expressly designated by the Party as its confidential information.

1.5. The purpose of this Agreement is to protect confidential information that the Parties will exchange during negotiations, concluding contracts and fulfilling obligations, as well as any other interaction (including, but not limited to, consulting, requesting and providing information, and performing other instructions).

2. Responsibilities of the Parties

2.1. The Parties agree to keep secret all confidential information received by one Party from the other Party during the interaction of the Parties, not to disclose, divulge, make public or otherwise provide such information to any third party without the prior written permission of the other Party, with the exception of cases specified in the current legislation, when the provision of such information is the responsibility of the Parties.

2.2.Each Party will take all necessary measures to protect confidential information using at least the same measures that the Party uses to protect its own confidential information. Access to confidential information is provided only to those employees of each Party who reasonably need it to perform their official duties under this Agreement.

2.3. The obligation to keep confidential information secret is valid within the validity period of this Agreement, the license agreement for computer programs dated December 1, 2016, the agreement to join the license agreement for computer programs, agency and other agreements and for five years after termination their actions, unless otherwise separately agreed by the Parties.

(a) if the information provided has become publicly available without a violation of the obligations of one of the Parties;

(b) if the information provided became known to a Party as a result of its own research, systematic observations or other activities carried out without the use of confidential information received from the other Party;

(c) if the information provided is lawfully received from a third party without an obligation to keep it secret until it is provided by one of the Parties;

(d) if the information is provided at the written request of the authority state power, other government agency, or local government body in order to perform their functions and its disclosure to these bodies is mandatory for the Party. In this case, the Party must immediately notify the other Party of the received request;

(e) if the information is provided to a third party with the consent of the Party about which the information is transferred.

2.5.Insales does not verify the accuracy of the information provided by the User and does not have the ability to assess his legal capacity.

2.6. The information that the User provides to Insales when registering in the Services is not personal data, as defined in Federal Law of the Russian Federation No. 152-FZ of July 27, 2006. “About personal data.”

2.7.Insales has the right to make changes to this Agreement. When changes are made to the current edition, the date is indicated latest update. The new version of the Agreement comes into force from the moment it is posted, unless otherwise provided by the new version of the Agreement.

2.8. By accepting this Agreement, the User understands and agrees that Insales may send the User personalized messages and information (including, but not limited to) to improve the quality of the Services, to develop new products, to create and send personal offers to the User, to inform the User about changes in Tariff plans and updates, to send the User marketing materials on the subject of the Services, to protect the Services and Users and for other purposes.

The user has the right to refuse to receive the above information by notifying about this in writing to the address Email Insales - .

2.9. By accepting this Agreement, the User understands and agrees that Insales Services may use cookies, counters, and other technologies to ensure the functionality of the Services in general or their individual functions in particular, and the User has no claims against Insales in connection with this.

2.10.The user understands that the equipment and software, used by him to visit sites on the Internet, may have the function of prohibiting operations with cookies (for any sites or for specific sites), as well as deleting previously received cookies.

Insales has the right to establish that the provision of a certain Service is possible only on the condition that the acceptance and receipt of cookies is permitted by the User.

2.11. The user is independently responsible for the security of the means he has chosen to access his account, and also independently ensures their confidentiality. The User is solely responsible for all actions (as well as their consequences) within or using the Services under account the User, including cases of voluntary transfer by the User of data to access the User’s account to third parties under any conditions (including under contracts or agreements). In this case, all actions within or using the Services under the User’s account are considered to be carried out by the User himself, except in cases where the User notified Insales of unauthorized access to the Services using the User’s account and/or of any violation (suspicion of violation) of the confidentiality of his means of accessing your account.

2.12. The User is obliged to immediately notify Insales of any case of unauthorized (not authorized by the User) access to the Services using the User’s account and/or of any violation (suspicion of violation) of the confidentiality of their means of access to the account. For security purposes, the User is obliged to independently safely shut down work under his account at the end of each session of working with the Services. Insales is not responsible for possible loss or damage to data, as well as other consequences of any nature that may occur due to the User’s violation of the provisions of this part of the Agreement.

3. Responsibility of the Parties

3.1. The Party that has violated the obligations stipulated by the Agreement regarding the protection of confidential information transferred under the Agreement is obliged, at the request of the injured Party, to compensate for the actual damage caused by such violation of the terms of the Agreement in accordance with current legislation Russian Federation.

3.2. Compensation for damage does not terminate the obligations of the violating Party to properly fulfill its obligations under the Agreement.

4.Other provisions

4.1. All notices, requests, demands and other correspondence under this Agreement, including those including confidential information, must be submitted to writing and be delivered in person or through a courier, or sent by email to the addresses specified in the license agreement for computer programs dated December 1, 2016, the agreement of accession to the license agreement for computer programs and in this Agreement or other addresses that may be in the future specified in writing by the Party.

4.2. If one or more provisions (conditions) of this Agreement are or become invalid, then this cannot serve as a reason for termination of the other provisions (conditions).

4.3. This Agreement and the relationship between the User and Insales arising in connection with the application of the Agreement are subject to the law of the Russian Federation.

4.3. The User has the right to send all suggestions or questions regarding this Agreement to the Insales User Support Service or to the postal address: 107078, Moscow, st. Novoryazanskaya, 18, building 11-12 BC “Stendhal” LLC “Insales Rus”.

Publication date: 12/01/2016

Full name in Russian:

Limited Liability Company "Insales Rus"

Abbreviated name in Russian:

LLC "Insales Rus"

Name in English:

InSales Rus Limited Liability Company (InSales Rus LLC)

Legal address:

125319, Moscow, st. Akademika Ilyushina, 4, building 1, office 11

Mailing address:

107078, Moscow, st. Novoryazanskaya, 18, building 11-12, BC “Stendhal”

INN: 7714843760 Checkpoint: 771401001

Bank details:

Every individual entrepreneur should know that accepting cash from buyers and clients must be properly processed. The documents confirming the transaction between the parties are contracts. Individual entrepreneur's cash and sales receipts are proof of payment. Due to innovations, many businessmen cannot understand exactly whether they will have to apply everything? What will the new checks be like? Is it possible to accept a sales receipt without a cash receipt, as before for some categories of entrepreneurs? What is the penalty for not having a cash register? Let's look at these questions.

Definitions and differences between cash receipt and sales receipt

Many people are still at a loss as to whether individual entrepreneurs should issue cash receipts, or whether all individual entrepreneurs should install new cash registers? Therefore, first we will answer the main question:

Attention! Since mid-2018, all organizations and entrepreneurs in the region are required to use online cash registers. common system taxation. Similar requirements apply to the vending business. Regardless of the regime, catering and retail had to switch to the new format if they had hired staff. PSN and UTII payers, as well as merchants using the simplified tax system engaged in the service sector, received a deferment. Owners also may not change equipment until July 2019 retail stores and catering outlets, if they have not concluded employment contracts.

The purpose of a cash receipt is to establish the fact of receipt of cash or electronic money. This document must be drawn up in compliance with the requirements of the Federal Tax Service regarding the availability of mandatory details. The cash receipt is printed on a special cash register machine, which must be properly configured and registered with the tax inspectors.

Important! Old cash registers cannot be used. Production of obsolete equipment ceased at the beginning of 2017.

Previously, the cash receipt did not provide detailed disclosure of information about the settlement transaction. Therefore, an attachment to this document was a sales receipt. It was not necessary to attach it to each cash transaction; it was issued in the following cases:

  • buyer or client request;
  • making an advance payment if the transaction has not yet been completed;
  • confirmation of cash acceptance when mandatory use of cash register is not provided.

Now this form has lost its relevance. All information about the transaction is contained in the cash document. The persons named in clause 7.1 have the right to issue a sales receipt or BSO. Art. 7 of Law 290-FZ dated 07/03/16. The list includes entrepreneurs and organizations that received a deferment in installing online cash registers until July 2019. The conditions for the validity of the document are listed in letters of the Ministry of Finance of the Russian Federation No. 03-11-06/2/26028 dated 05/06/15 and No. 03-01-15/52653 dated 08/16/17.

Cash receipt: sample and requirements

Since a cash receipt is the main payment document, its form must meet certain requirements. They relate to the presence of the necessary details, which have increased significantly in contrast to old-style checks. It also comes out of the cash register, but first, the cash register itself must receive accreditation from the tax office and be assigned a registration number.

Together with the usual details of old cash receipts, such as serial number, date and time of purchase, full name. and INN of the individual entrepreneur and the purchase amount, the new one must contain (Article 4.7 of Law 54-FZ of May 22, 2003):

  • Name;
  • tax regime;
  • calculation indicator (receipt, expense, etc.);
  • name of the product, work, service;

Attention! Individual entrepreneurs in all special modes, except for sellers of excisable goods, can skip this detail until 02/01/2021.

  • type of payment: cash or non-cash;
  • Cashier details (full name, position or number), shift number;
  • number received from the tax office when registering a cash register;
  • fiscal data: sign, serial number;
  • Internet links: mandatory to the Federal Tax Service website, address of the online store that issued the check, email address of the individual entrepreneur if the buyer received the check by email;
  • QR code.

His sample looks like this:

From January 2019, product codes should have appeared on the cash register receipt. For regular products, sellers were required to indicate designations in accordance with the EAEU nomenclature. However, the government order has not yet been signed. Businessmen received a reprieve.

Let us remind you that the introduction of a labeling system is also expected this year. Unique product identifiers will appear on receipts. Sellers will be the first to apply amendments to the legislation tobacco products. The instructions for them will come into force in March.

All data on the document must be clearly printed so that it can be easily legible. For printing, special thermal paper is used, which does not hold characters for a long time; they fade. Article 4.7 of Law 54-FZ establishes the requirement to retain information on a document for at least 6 months. Therefore, if you need it for a long time, it is better to scan or make a photocopy.

An individual entrepreneur's cash receipt is issued without a stamp. It allows you to present the entire transaction quite clearly. At the same time, it is not prohibited to indicate related information on the document, for example, the terms of promotions, the amount of discounts, phone number hotline, thanks for your purchase.

Sales receipt: sample and requirements

Since the sales receipt for a long time was a cash register application, it contained Additional Information. The forms were printed in advance and filled out by the responsible person. Entrepreneurs and organizations that received a deferment for online cash registers have the right to adhere to the previous rules until July 2019.

The requirements for the details are as follows:

  • Name;
  • serial number;
  • date of;
  • details of the individual entrepreneur: Full name and TIN;
  • full description of the purchased product: quantity, unit price, article number;
  • total amount.

Blank forms of sales receipts can be prepared in advance, as soon as they are needed, you only need to write down the decoding of the goods. You can create templates yourself on a computer and print them, buy forms at a kiosk, or order them from a printing house.

You can use a standard sample:

Important! In addition to the required details, the sales receipt must contain the signature of the individual entrepreneur and, if available, this gives it legal force. Unfilled lines in the form must be crossed out so that no other names can be written there.

Some businessmen can issue an individual entrepreneur sales receipt without a cash register until July 2019 to confirm their income. These are entrepreneurs on special regimes who do not have hired workers, with the exception of those engaged in retail trade and catering. Sales receipts can be replaced with receipts.

A sales receipt without a cash register can be issued by individual entrepreneurs specified in Art. 2 laws 54-FZ. Such participants in the turnover are allowed to refuse CCP.

Many people do not understand what the difference is between, so they believe that replacing one document with another is legal. However, it is not. The purpose of the invoice is to confirm that the goods have been transferred to the buyer. It is usually used by customers and suppliers when carrying out a transaction. The invoice does not indicate the amount of payment, so it cannot be considered confirmation of receipt of money for the goods.

The same conclusion arises when comparing a sales receipt and a receipt cash order. Documents that arise when maintaining a cash register, such as receipts and receipts, reflect the movement of money within the cash register, but do not replace documents for conducting cash transactions.

What checks are issued under different tax regimes?

In 2019, everyone will switch to new online cash registers, including deferred merchants. However, this will affect individual entrepreneurs who sell goods at retail and manage their own cafe, canteen or restaurant. All others were given a deferment until July 2019.

Attention! Some types entrepreneurial activity completely exempt from compliance with cash discipline. Nannies, caregivers, collection points for recycled materials and glass containers (except for the collection of scrap metal) may not use it.

Let's consider how cash transactions should be processed in different special modes.

On the simplified tax system

One of the most common tax regimes is the simplified tax system, which is used by a large number of individual entrepreneurs. The use of a simplified taxation system in itself does not exempt entrepreneurs from mandatory application online cash registers, so all individual entrepreneurs will sooner or later need to acquire special machines; store sellers and cafe owners should especially hurry.

  • household services (plumbers, apartment cleaning, garbage removal);
  • car washing and repair;
  • Taxi;
  • cargo transportation and loader services.

They may not install cash registers until July 2019 if they confirm payment with strict reporting forms. Upon conclusion employment contract 30 days are allotted for device registration (Article 7 of Law 290-FZ).

On UTII

A similar system for the timing of establishing CCP as for the simplified tax system applies to UTII:

If the individual entrepreneur is alone engaged in an area not related to retail sales and restaurant business– issues receipts or sales receipts at the client’s request until mid-summer 2019.

If it carries out such activities with officially registered employees, it will install an online cash register by mid-2018.

If it works while providing services to the population, it applies the BSO until July 2019.

In each region, the scope of application of UTII may differ, since local authorities have the authority to establish types of activities in which entrepreneurs can switch to “imputation”.

On PSN

The tax system based on the purchase of a patent for a certain period is considered the simplest and cheapest. The limitation is that the clients of a businessman on a patent can only be individuals. He will not be able to enter into large contracts with other entrepreneurs and firms. But for starting a business, PSN is a good start. The conditions for cash discipline are the same as for the simplified tax system and UTII.

Checks for non-cash payments through acquiring

The acquiring system involves paying with a plastic card through a special terminal. The acquiring receipt itself is a fiscal document sent to the Federal Tax Service website when making non-cash payments. To generate it, a terminal is used, which already has an online cash register installed. Therefore, the answer to the question of whether checks are needed when paying by bank transfer through acquiring is obvious.

Fines

The most common violation of cash discipline is failure to issue a check, which indicates a failure to carry out a cash transaction. This results in administrative liability: the entrepreneur is fined 1.5-3 thousand rubles. The same penalty is applied if the issued check does not contain all the required details or is printed on a machine that has not been registered with the Federal Tax Service. In the first case, inspectors may limit themselves to a warning if the individual entrepreneur has valid reasons, for example, lack of electricity or temporary failure of the device.

There are much stricter sanctions for working without a cash register. imposes on entrepreneurs a fine of ½ to ¼ of the purchase amount, but not less than 10 thousand rubles. Organizations face recovery of up to 100% of the unaccounted transaction, and the minimum is set at 30 thousand. If the offender repeats the violation, he risks facing suspension of activities for 90 days and disqualification of officials.

Thus, in the near future, almost all entrepreneurs, with rare exceptions, will have to issue cash receipts. Representatives of the service sector, payers of UTII and PSN have time for installation, but there is less and less time left. Good advice I would like to give this to those who know that starting from July they will have to install a cash register: closer to the deadline, prices for new cash registers will predictably increase. Therefore, it is worth deciding on the issue of purchasing and installing new equipment in advance; it is useless to expect that there will be any other amendments to reschedule.

The sale of goods for cash is usually confirmed by issuing a cash receipt to the buyer. When using online cash registers, the required details of the cash register receipt contain all the necessary information about the seller and the goods sold (name, price, value). Therefore, drawing up a sales receipt at the same time as the cash register receipt is not required. What if the cash receipt is not issued or is lost? Is a sales receipt valid without a cash receipt?

Sales receipt instead of cash receipt

In general, when selling goods using cash or electronic means of payment, a cash receipt is issued (Article 1.2 of Federal Law No. 54-FZ of May 22, 2003).

Sellers (individual entrepreneurs, organizations) engaged in retail trade and using PSN or UTII had the right not to use cash register until July 1, 2018. Until July 1, 2019, organizations and individual entrepreneurs on PSN and UTII that provide certain services, as well as individual entrepreneurs on PSN and UTII operating in the field of retail or catering, if such entrepreneurs do not have employees (Part 7.1, Article 7 of the Federal Law of July 3, 2016 No. 290-FZ). Instead of a sales receipt, they issue sales receipts to customers.

At the same time, both a cash register receipt and a sales receipt generally confirm the conclusion of a retail purchase and sale agreement and payment for goods (Article 493 of the Civil Code of the Russian Federation).

Do I need a cashier's receipt for a sales receipt?

Regardless of whether the cash register receipt was lost or the seller did not issue it because he was exempt from the use of cash registers, a sales receipt can confirm the costs of purchasing goods if such a receipt contains all the required details.

Mandatory details of a sales receipt without a cash register

A sales receipt is valid without a cash receipt if it contains the following information (Letters of the Ministry of Finance dated 08/16/2017 No. 03-01-15/52653, dated 05/06/2015 No. 03-11-06/2/26028):

  • sales receipt number and date;
  • seller's name;
  • Seller's TIN;
  • Name of product;
  • quantity of goods;
  • payment amount;
  • position, full name and the signature of the person who issued the sales receipt.

The presence of the above details in the sales receipt is important for recognizing the cost of purchased goods in tax expenses.

However, there are no requirements for a sales receipt to confirm the fact of purchase in consumer protection cases. There may even be no sales or cash receipts at all. In this case, the fact of purchase can be confirmed by testimony (clause 5 of article 18, clause 1 of article 25 of the Law of the Russian Federation dated 02/07/1992 No. 2300-1).

Cash and sales receipts for advance reports

We answered above whether it is possible to report with a sales receipt without a cash receipt. For advance report a sales receipt without a cash receipt will confirm expenses if the sales receipt contains the above mandatory details. Okay, a sales receipt from an LLC without a cash receipt can be accepted for accounting. Is the reverse situation possible: a cash receipt without a sales receipt? If this is a modern online cash register receipt, then it indicates the name of the product, and therefore it will be possible to do without a sales receipt. But if the name of the product is not on the cash register receipt, then you will not be able to confirm the purchase without a sales receipt or invoice (



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