Receipt cash order (PKO form): can it be issued instead of a check or BSO?

Compliance with cash discipline is mandatory for all business entities, especially when it comes to receiving and issuing cash.

Why do you need a sales receipt?

If an entrepreneur works with cash, then a sales receipt is used to confirm the receipt of funds or their issuance. Not every small enterprise uses a cash register in its work and issues a cash receipt to the client; for such entrepreneurs, it is mandatory to work with sales receipts. It will guarantee receipt of a service or product, and in some cases it is attached to the delivery note, that is, it acts as an accompanying monetary document of delivery. Based on it, you can exchange the product for another if some functions of the device do not work or the product is overdue.

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If you buy something for own funds , then using a sales receipt they can be returned at the company’s cash desk. It is used in accounting and tax reports if an entrepreneur operates under a special taxation system.

Why do you need a cashier's check?

After purchasing any product or receiving a service, the buyer is given cash receipt, thus, the purchase and sale transaction between its participants is confirmed: the buyer purchased and the seller sold. It is the cash receipt that is needed to make claims to the seller or manufacturer of the product.

Cash receipts can serve as reporting elements if an employee was given cash to stay in a guest room during a business trip, or to confirm payment for meals. A cash receipt is a very important document when you need to confirm the fact of purchase of goods or services. Also, cash receipts are needed for reporting on cash transactions to the cashier.

How to issue a sales receipt without a cash receipt

It is important to know that a sales receipt is one of the legally established options, confirmation of the purchase of goods or services provided.

Although there is no single form of check, the list of mandatory details on the check must be:

The next document number has been entered.
The date when the transaction was made in cash.
Identification is the company number and its full name.
A list of purchased product groups and their quantity, indicated in a separate column, or received services.
Amount received Money written both in numbers and in words, down to kopecks.
Personal signature of the seller and its decoding.

Requirements for issuing a sales receipt

Legislative acts on cash accounting allow the use of a sales receipt without attaching a cash receipt. And it is for this reason that it is important to correctly indicate all the details of the enterprise, in this case it will act as a valid supporting document for the expenditure of funds. But for the preparation of accounting reports, it is also important that all the supplier’s details are indicated on the sales receipt.

If a small business does not use cash registers, then upon the first request of the client, it is simply obliged to issue him a sales receipt upon payment.

This purchase option is the only one to confirm the expenditure of funds in the absence of cash registers.

The correct details on the sales receipt are of great importance, and if at least one of them is not indicated, then such a document cannot be recognized as official confirmation of the purchase of goods. Some businessmen try to place advertising texts on the sales receipt, although there is no official ban on this action, but advertising must be placed so that all details are clearly visible.

Features of registration of a sales receipt

It consists in correct registration, for example, if goods for the office were purchased, then in each line they write down a unit of a specific group, the total quantity and cost, and so they fill out for each group, and do not combine them on one line. If you do not comply with this requirement, you may have problems with the posting of goods in accounting, and the tax inspectorate may apply its sanctions on incorrect registration payment document.

The total amount of goods purchased or services received is recorded separately. allocated for this line, even if only one item of product was purchased. The amount is written in numbers and in words in parentheses.

If all the lines on the check are not filled in, they are crossed out so that it is not possible to add anything. You need to be careful about the registration, otherwise problems may arise with many inspection structures.

Sales receipt sample

Issuing a sales receipt from an individual entrepreneur

Individual entrepreneurs are mainly engaged in small retail trade or providing services to the population, and therefore it is required correct design all business transactions, which include receiving cash.

If you turn to Tax Legislation, then registration of purchase and sale transactions can take place both in cash and by bank transfer. And to confirm the transaction, the purchaser must receive confirmation of the purchase made: a sales receipt or a cash receipt. But small retail enterprises may not have cash register equipment, and as a replacement, you can use a sales receipt when working with cash.

As already mentioned, there is no single form for this payment document, but there are mandatory requirements for filling out the details of an Individual Entrepreneur; if they are not specified, the check will be invalidated. The issuance of this payment document is a mandatory requirement in the absence of a cash register.

If you are purchasing a large number of product groups, you can issue a sales receipt in two ways:

Draw up two documents with a note that one of them continues the other sales receipt. The final receipt shows the total amount of the purchase.
Use two different sales receipts, with different serial numbers, and at the end of each of them the total amount is written down.

Please note that all sales documents must be certified by the seal of the individual entrepreneur; this is a mandatory requirement for the individual entrepreneur.

In addition, in an individual entrepreneur’s sales receipt, you can indicate not only product groups, but also the provided list of services provided general rule registration To avoid conflict situations, It is easier for individual entrepreneurs to maintain an accounting book of issued sales receipts, displaying information about the client and the date of issue in it. This document may not always be drawn up, but only at the client’s request if he works with accountable funds.

From LLC

Maintaining economic activity An LLC can be by cash or non-cash payment; if the entire transaction is executed as a cash payment method, then the organization must issue a sales receipt. The registration is similar to that of an individual entrepreneur, but there is one difference: an invoice with detailed description product groups and quantity.

Consequences of not issuing a check

Since a sales receipt is a reporting document, when performing various types of checks, failure to issue it can result in fines of up to 2,000 rubles for the entrepreneur. But if such violations have not been noticed before, then for the first time it can get by with a simple warning.

When a cash receipt is not needed

In many ways, working with a cash register is necessary for those organizations that do not use the form of payment of a single imputed tax. According to the federal decree, an entrepreneur on Unified Tax has the right to refuse to work at a cash register with the subsequent issuance of a check in the following cases:

If a sales receipt is issued.
When providing household and other services to the population.
Sale at organized markets of goods, at newsstands or during a hawker center.
When selling tickets for travel on public transport.
When selling food in schools and other educational institutions.

In all these cases, an organization working for UNDV and serving only individuals, may not issue a cash receipt. But if the client asks for it, then it must be done.

If the buyer still requires the issuance of a cash register receipt, then you need to refer to Federal Law No. 54, which abolishes the obligation of organizations on Unified Tax to have cash registers; instead of this check, the buyer is issued a sales receipt with all necessary details, which serves as financial confirmation of the acquisition.

There are situations when an individual entrepreneur or organization does not have cash register. How to issue a sales receipt in this case? What are the features and rules for filling out the document? Where can I get a sample sales receipt so as not to make a mistake when issuing it?

Is it possible to issue a sales receipt without a cash receipt?

Entrepreneurs and organizations working on the UTII system are required to issue the buyer a receipt or sales receipt, but they cannot issue a cash register receipt due to the lack of a cash register.

For this reason, in their case, issuing a sales receipt without a cash receipt is quite natural and legal.

How to draw up a document without a cash register

There are certain rules for filling out and requirements for a sales receipt without a cash register. It is necessary to indicate some mandatory details of a sales receipt without a cash register. They are presented below.
The document must have a strictly defined name - “Sales receipt”.
Check number.
Name of the individual entrepreneur or company indicating the Taxpayer Identification Number (TIN) and KPP (for LLC). The full name of the entrepreneur should be written.
You can indicate your address, phone number, etc. Additional information About company.
Each product must be listed in a separate column indicating quantity and price.
Price for each product. It is necessary to write kopecks after rubles separated by commas. For example, twenty-five rubles and forty kopecks will look like this - 25.40 rubles.
Total purchase amount.
Full name and signature of the seller.

Are the document details different for LLCs and individual entrepreneurs?

There are no fundamental differences in the design of a sales receipt issued by an entrepreneur and a company. Just as there is no unified form of this document. His appearance It depends only on the imagination of the company; however, many companies use ready-made printed forms to issue sales receipts.

Sales receipt sample

Is a sales receipt valid without a stamp?

The law does not provide for the presence of a seal on a check, especially if the entrepreneur, in principle, conducts his business without a seal. However, some companies prefer to certify the document with a special seal “For documents”.

Sometimes an individual entrepreneur or organization conducts its business without using a cash register. Companies operating under the UTII system are required to issue the buyer either a receipt or a sales receipt, but they cannot issue a cash receipt. In this regard, they are obliged to comply with the rules for filling out and requirements for issuing a sales receipt issued without a cash document.

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 a legal entity registered in accordance with the laws 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 last 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 in writing to the email address 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 to compensate, at the request of the injured Party, 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 e-mail to the addresses specified in the license agreement for computer programs dated December 1, 2016, the accession agreement to the license agreement for computer programs and in this Agreement or other addresses that may subsequently be 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 entrepreneur who implements different kinds goods or providing any kind of services is obliged to provide the client with a sales receipt. Which, according to the law, can be issued by a cash register machine (KKM) or issued manually without a cash register. Exactly like this accounting document for the consumer it is unconditional proof of officially purchased products. Also, this receipt for the sale of goods or provision of services characterizes the businessman as a law-abiding person.

The concept of a sales receipt

A document proving the fact of purchasing the goods from an individual or legal entity called a sales receipt. Such a financial act is usually issued together with a cash register receipt, but there are cases provided for by law when this market document is issued without a cash register receipt.

First of all, a sales receipt gives the buyer the right to a refund of money spent on the purchase of certain products or on their exchange. The procedure for exchanging or returning goods occurs if the purchased product does not meet the buyer’s demand due to the fault of the seller (enterprise, company owner).

A sales receipt is issued to the buyer after he has made payment for the purchased product or service provided, and must necessarily include the following nuances (in accordance with clause 2.1 of Article 2 of the Federal Law of the Russian Federation dated May 22, 2003 No. 54-FZ):

document's name;
its number in order;
date of issue;
the surname and initials of the individual entrepreneur or the clear name of the enterprise;
quantity (volume) and name of goods sold or services provided;
identification number of the individual or legal entity that issues the accounting receipt;
name of services (work) performed or goods sold;
the price of the product and the amount paid for its purchase, both in cash and by bank transfer using a card;
personal signature of the person presenting the check and seal.

Depending on the method of acquisition and type of product, the market document may have certain differences.

The profit received is considered by the accounting service of the enterprise or personally by the entrepreneur, based solely on the issued sales documents. Supervision over the mandatory provision of such documents to the consumer is carried out by tax authorities. Which have the right to issue administrative penalties to organizations and individual entrepreneurs who do not issue receipts at the request of the client. Also, regulatory authorities pay attention to the correctness of filling out and the truthfulness of the information on the sales receipt.

Concept of cash receipt

A document of a fiscal sample printed on paper using a cash register is called a cash receipt (backing document). This receipt is significant evidence of the financial settlement between the buyer (customer) and the seller (legal entity or individual).

The backing document is produced by a special device in which the following information must be programmed and printed on the check:

In addition to the mandatory information listed above, the cash receipt may contain additional information. For example: the name of the product being sold and the detailed address of the company providing these services. The inclusion of such data in the fiscal receipt is not mandatory, so each entrepreneur decides personally whether to include it or not.

A fiscal document is, first of all, necessary for consumers. It gives them the right to legally make claims on the quality of goods and services to enterprises engaged in these activities.

Also, the presence of such a cash receipt from the client allows him to consider controversial issues in the courts. Therefore, only a consumer who has a cash receipt can be one hundred percent sure that he is right.

Practice shows that issued cash documents are valid:

for quickly perishable products - before their expiration date;
for products long-term storage– a week;
for appliances, furniture and electronics - constantly (until the end date of operation).

and how to correctly calculate business taxes? About this in our article.

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Correct filling of the sales receipt

The legal framework does not provide for an official form of a commodity document, in contrast to its content. Therefore, each owner can independently develop a form for this receipt.

Also, an entrepreneur, on his own initiative, can include additional information about the product he is selling or about his company, even advertising. You can print this form yourself using office equipment. But most entrepreneurs use the services of a printing house or specialized establishments that provide ready-made samples.

The sales receipt can be filled out either in writing by hand or in printed form on computer technology.

In order to avoid unpleasant incidents with the client, the person filling out the document must cross out all unfilled fields in the form. Since a dishonest consumer can enter false information about the transaction in the empty columns. Which in the future can result in a bad reputation for the organization.

The most important element of filling out a sales receipt is the stamp. But it is worth considering that most individual entrepreneurs do not have this information. Therefore, instead of a seal, the signature of the owner of the enterprise or the responsible person (seller or person providing a certain service) is affixed.

Legality of a sales receipt without a cash document

Purchasing a cash register is not a feasible luxury for most small business owners, so issuing fiscal receipts is not possible. In this regard, these individuals, in the absence of cash register machines, are obliged to provide the client with a sales receipt upon the client’s first request. Since, in the absence of a cash receipt, a sales receipt is the only legal document that confirms the monetary settlement between the consumer and the entrepreneur.

According to current laws, a sales receipt can be issued as an attachment to a cash document, or without it. In addition, the entrepreneur must obtain legal permission from the relevant authorities for the right to use only market receipts.

Consequences of failure to issue a sales receipt

The legislative framework of the Russian Federation provides for administrative penalties (penalties) in relation to an entrepreneur or responsible person who has not issued a market receipt to a client. In turn, the monetary penalty may change to a warning. This usually occurs the first time this disorder is detected. If failure to issue receipts is permanent, then financial sanctions cannot be avoided; moreover, with subsequent violations, the amount of the fine will increase.

Also, tax authorities may deprive regular violators of the law of certificates or other important permits for carrying out business activities.

Often, detection of such offenses by individual entrepreneurs is carried out by tax authorities during a routine inspection, as well as when there are a large number of complaints about certain organization from consumers.

Therefore, the provision of a sales receipt is a mandatory procedure when purchasing, selling, any goods or providing a service. Which in turn classifies a sales receipt as an official document that has the seal or signature of an authorized representative of the company.

In contact with

All individual entrepreneurs when creating an individual entrepreneur or when switching from one tax regime to another, they ask questions about the possibility and necessity of using a sales receipt in their activities. Despite the simplicity of drawing up this document, a sales receipt in our time of Internet technology has not lost its meaning. And in a number of cases, the legislator has unambiguously provided for the mandatory registration of it when conducting trade operations.

The concept of a sales receipt

A sales receipt is a document confirming the fact of spending money or purchasing any goods, which is not a document of strict reporting.

A sales receipt can be the main payment document or perform an auxiliary function in addition to a cash receipt.

Who can issue only a sales receipt without using a cash register?

The sales receipt must contain information about the name, quantity, price and value of the purchased assets.

Rules for issuing a sales receipt

The sales receipt does not have a unified, strictly established form, but it must contain all the details of the financial document.

Table: required details of a sales receipt

A printed sales receipt is convenient for small retail outlets

Issuing a sales receipt is a simple operation, but when carrying it out it is necessary to take into account a number of points:

When describing a product/service, you cannot generalize products/services into one group, for example, “stationery”, “sale” household chemicals", etc., we highlight each position according to the nomenclature adopted in the organization.
Corrections, cross-outs, erasures, etc. are not allowed in financial documents. If errors are made, we issue another sales receipt.
If the description of the product/service does not fit on one line, continue it on the next line.
If information about all purchases or transactions does not fit on one form, we divide the information into two or more sales receipts or continue the entries on another form with a continuation note and an indication of the total amount on the last sheet.
If after filling out the check there are still empty columns, cross them out to avoid entering false information in the future.

From IP experience:

At one time, when our company was undergoing an on-site tax audit, the inspectors advised that the employee who received the materials on it should sign the back of the sales receipt. This useful advice helped us out more than once in the future. But no matter how hard I tried to find such a requirement in the laws, I couldn’t find it anywhere.

Natalya Gennadievna
http://delat-delo.ru/organizatsiya-biznesa/buhgalteriya/raschety/nalichnye/tovarnyj-chek/vmesto-kassovogo-cheka.html

When issuing a sales receipt, typos and corrections are not allowed.

Receipt shelf life

Keeping the sales receipt is beneficial for both the buyer and the entrepreneur. As a rule, a sales receipt is issued in one copy, the original of the receipt is given to the buyer, and a copy remains with the seller. Individual entrepreneurs do not have a strict obligation to keep sales receipts, but this can facilitate accounting for funds and ensure control over the sale of products/goods.

The buyer must keep the sales receipt for the period warranty period operation of the purchased product. And if the check was used as primary document, confirming the expenditure of funds issued against the report, its storage period will be at least five years.

Do not underestimate the importance of a sales receipt as a primary financial document. The considered paper medium can not only certify the fact of payment for the purchase, but also facilitate entrepreneurial activity in terms of traffic accounting and control material assets and cash.