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.
The 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 regulatory documents listed above 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 products sold and their quantity.
What can be issued instead of a cashier's check? Details are in the video.
What is a sales receipt? The difference between a sales receipt and a cash receipt. Functions of a sales receipt. Is a sales receipt valid without a cash register in 2019?
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Today, more and more organizations, when making a purchase or sale transaction or when providing any services, use cash registers on which the corresponding receipts are printed.
But a number of LLC organizations still prefer issuing a sales receipt. This document also plays an important role for individual entrepreneurs. The reasons for this can be varied.
As a rule, this is most often due to the presence at the enterprise of an outdated model of a cash register or its absence.
According to the legislation of the Russian Federation, the seller is obliged to issue a check when carrying out a trade transaction.
But many people have a question: “Is a sales receipt valid in the absence of a cash receipt?” You can find the answer in this article.
General aspects
Before moving on to the question of the validity of checks, it is worth deciding what they are, how they differ and what they are used for.
The concept of “check” has been around for several centuries, but today it has acquired several meanings. The only thing they have in common is that a check is a document indicating a certain amount of money.
However, there are several types of check. Everyone has long known about the payment check. It is a form filed in a check book and intended to issue funds to the bearer from the account of the person who issued the check.
Today, checks are more familiar to every user. They represent a list of goods purchased or received, their cost and amount to be paid. Depending on the design, a distinction is made between cash receipts and sales receipts.
Required terms
What are its functions
The sales receipt is issued at the time of completion. It performs two main functions.
First of all, confirmation of the fact of purchase allows, if necessary, to return the goods to the seller in the manner prescribed.
To perform this function, the sales receipt must be correctly filled out and have all the necessary details.
The main ones are the date of purchase, the name of the product and the signature of the person in charge. In addition, a sales receipt allows you to confirm the fact of the intended use of funds.
This document function is performed in the following cases:
- when calculating;
- when making a purchase and sale transaction between two enterprises of consumables and inventories;
- etc.
In this case, the sales receipt is attached to the documents on the basis of which the reporting is prepared. Its number is entered into the documentation, and the receipt itself is stored until the required period has expired.
Legal regulation
The issuance and receipt of a sales receipt is a stage in the trade relationship between the seller and the buyer. Therefore, they have their own regulatory framework governing this process.
The sales receipt is used in accounting reports, on the basis of which settlements with the tax office are made.
Therefore, in this matter you should not forget about, namely:
- clause 1 art. 252 of the Tax Code of the Russian Federation.
In the case of using a sales receipt as a primary document to confirm the use of funds by an accountable person, the following acts are used:
How to fill out a sales receipt form without a cash register
A sales receipt must be issued upon the client's request if it is not possible to issue a cash receipt.
It is important that it be properly completed, since violations in the preparation of documentation entail administrative and criminal penalties. Sales receipts and cash receipts are completely independent documents.
If necessary, they can be supplemented and issued in aggregate, since a cash receipt is necessary when maintaining tax records. But at the same time they can coexist and function separately.
Mandatory requirements (details)
The sales receipt does not have a standard form approved by law. Therefore, sellers can create their own sample forms.
For this purpose, you can contact any printing house. The most important thing is that the sales receipt has the following details:
- document's name;
- serial number;
- date and time of receipt of goods or services;
- Name of the organization;
- list of goods or services;
- number of units received;
- total amount;
- Full name of the seller (cashier);
- seller's signature.
You can see what a sales receipt form without a cash register 2019 looks like below.
For comparison, let's look at what information is indicated on the cash receipt.
The cash register is produced using a special cash register on thermal paper, which ensures a long shelf life.
It should display the following details:
- Business name;
- location (actual address where the purchase was made);
- cash register number;
- Document Number;
- date of purchase;
- list of goods;
- quantity;
- unit price;
- price for all units of this product category;
- amount of discounts (if any);
- amount to be paid.
- KKP – document authentication code.
By now everyone has seen the example of a cash receipt, but we still invite you to consider it again.
Of course, the cash receipt contains more detailed information about the location of the seller and the conditions of the purchase.
As mentioned above, it is a fiscal document because, among other things, it contains information about payment.
But this does not exclude the validity and functionality of the sales receipt. The main feature of a cash receipt is the availability of information about VAT payment.
In some cases, if there are facts confirming that the acquisition is necessary for the direct activities of the organization, it has the right to a tax refund.
Correct document formatting
Having examined the details and the sales receipt form presented above, you have already become familiar with what information should be contained in it.
Most of the form is printed on the check in the printing house if it is made to order. And information about the purchase is entered by the seller himself.
If the entrepreneur purchased standard forms, then you must carefully fill out all the fields.
Due to the fact that the document is filled out manually, the question arises about the color of the ink used to do this.
This standard is not established by law, but it is still best to stick to standard colors - blue and black.
The most important thing when filling out a receipt is a truthful and accurate display of information about the purchase: product, quantity, price and amount.
It is mandatory to indicate the date of purchase. As a rule, the fact of sale is recorded in the seller's documentation.
Therefore, if a buyer makes a claim regarding a purchase, the fact of sale can be viewed using these records. It is also important to pay attention to whether it is worth stamping the check.
According to the law, stamping on the sales receipt is not required. But we still recommend that sellers do not abandon this clause, as this provides an additional opportunity to check the authenticity of the check in the event of a conflict.
To fill out the document correctly, we suggest you consider a sample sales receipt without a cash register.
Is a sales receipt a proof of payment?
Many buyers, when receiving a sales receipt, do not even pay attention to it. The only problem is that, as a rule, such forms are rather inconspicuous. They are often used by individual entrepreneurs.
And as you know, this category does not have the prerequisites to increase its own costs by issuing individual check forms.
But this attitude towards a payment check is wrong, because it is a full-fledged document.
Often, a receipt is perceived as a document confirming the purchase of goods. But does it confirm the fact of payment?
This question usually concerns transactions between entrepreneurs, since in case of confusion with documents, the seller may present debt obligations to the buyer.
In this case, it is necessary to use available documents confirming the payment.
As a rule, these include cash register receipts, but organizations such as individual entrepreneurs and LLCs are legally allowed to conduct business without using a cash register. Therefore, it is advisable for them to issue sales receipts manually.
Video: when you can not use a cash register in your business
Having all the necessary details, a sales receipt is a document that is guaranteed to confirm the fact of payment of funds for services, work and goods.
Therefore, it can be easily used when conflicts arise in order to protect the rights of the buyer.
If for advance report
As mentioned above, a sales receipt is the primary document when making purchases by an accountable person.
After payment is made, a detailed description of all purchases made and their amounts is drawn up.
On the back of the report, all documents confirming the purpose of spending money are recorded. Based on this document, the amount is included in the expenses.
Many, paying attention to the type of sales receipt, doubt that the sales document can be classified as supporting documents. However, it is worth noting that it does not lose its legal force.
Quite the contrary. Most specialists prefer a sales receipt, since it has all the necessary details and the personal signature of the responsible person who made the sale, namely a signature and, if necessary, a seal.
According to the legislation of the Russian Federation, the seller is obliged to issue a receipt along with the goods.
Most businesses prefer to use cash receipts, which are issued using a special machine on paper designed for this purpose.
But since such equipment is expensive, not all organizations can afford to purchase and install them.
In this regard, an exception was made for individual entrepreneurs and LLCs by amending the legislation, which allows them to operate without the use of cash register equipment.
But they still retain the obligation to issue a receipt to customers, so they can use forms to issue a sales receipt.
However, buyers often ask: “Is this form valid and can it be used without a cash receipt?”
From the article we can conclude that, despite the fact that cash receipts and sales receipts contain similar information, they perform different functions.
A cash receipt is a fiscal document that is used in tax reporting, while a sales receipt is the primary document confirming the fact of payment.
They can be used as independent documents or attached to each other. In this case, both checks are valid and can be used to fill out reports or exchange and return goods.
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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 on the general tax system are required to use online cash registers. Similar requirements apply to the vending business. Regardless of the regime, public 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. Until July 2019, owners of retail stores and catering outlets may also not change their equipment 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 of tobacco products will be the first to apply amendments to the legislation. 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, a hotline telephone number, and gratitude for the purchase.
Sales receipt: sample and requirements
Since the sales receipt was a cash register application for a long time, 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 cash receipt 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 of business activities are completely exempt from 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 the mandatory use of online cash registers, so all individual entrepreneurs will sooner or later need to acquire special devices; 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. When concluding an employment contract, 30 days are allotted for registering the device (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 the restaurant business, he 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 only individuals can be clients of a businessman on a patent. 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 via acquiring
The acquiring system involves payment by 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 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.
For working without a cash register, there are much stricter sanctions. 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. I would like to give good advice to those who know that 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.
Will there be sanctions from the inspection authorities? Law 54-FZ states that organizations and entrepreneurs providing services, as well as special regime officers (STS, UTII, PSN, Unified Agricultural Tax) must apply a Federal Tax Fund valid for at least 36 months. If these taxpayers sell excisable goods, combine special regimes with OSNO, or conduct seasonal activities, they can apply the FN for a period of 13 months. Let's exclude organizations and entrepreneurs that use UTII, Unified Agricultural Tax and PSN - they are obliged to introduce online cash registers only next year, and until then sanctions cannot be applied to them. It turns out that taxpayers who provide services and use the simplified tax system face a fine for using 13-month tax payments. However, a difficult situation has developed with fiscal drives - until May of this year, it was possible to purchase only financial funds for a period of 13 months.
When a sales receipt is issued: specifics of application in the context of Law No. 54-FZ
Another couple of bills concern deferment of the obligation to use the new type of cash register equipment by special regime officers. They suggest postponing the entry into force date of the rules to 2021.
This is established in paragraph 1 of Article 4.7 of Law 54-FZ. However, a reservation is made: “if the scope and list of services can be determined at the time of payment.” And although we are talking about services, in some situations the list of goods cannot be determined at the time of payment.
Prepayment may apply to such cases.
Issuing a sales receipt
But at the same time they can coexist and function separately. Mandatory requirements (details) The sales receipt does not have a standard form approved by law.
Therefore, sellers can create their own sample forms. For this purpose, you can contact any printing house. The most important thing is that the sales receipt has the following details:
- document's name;
- serial number;
- date and time of receipt of goods or services;
- Name of the organization;
- list of goods or services;
- number of units received;
- total amount;
- Full name of the seller (cashier);
- seller's signature.
You can see what a sales receipt form without a cash register 2018 looks like below. For comparison, let’s look at what information is indicated on a cash register receipt.
Is it necessary to issue, in addition to a cash receipt, a BSO or a sales receipt?
It can be used in a variety of ways, depending on the specific legal relationship between the seller and the buyer.
Is a sales receipt without a cash receipt valid in 2018?
Moreover, this is a very common procedure - due to the fact that, for example, business trip expenses are traditionally confirmed by these two payment documents. Do you have any questions? Leave your phone number, we will call you back and answer your questions! I accept the terms of information transfer To continue, you need to agree to the terms! Video - is it possible to issue a sales receipt instead of a cash receipt: Similar articles
- Online cash register receipt: what should it contain, what it looks like...
Requirements for an online cash register receipt. A store using an online cash register issues cash receipts to the buyer... In cases provided by law, the store may be required to print receipts with the details “product item code.”
Sales receipt?
Due to the fact that the document is filled out manually, the question arises about the color of the ink used to do this. This standard is not established by law, but it is still best to stick to standard colors - blue and black.
The most important thing when filling out a receipt is a truthful and accurate display of information about the purchase: product, quantity, price and amount. It is mandatory to indicate the date of purchase.
As a rule, the fact of sale is recorded in the seller's documentation. Therefore, if a buyer makes a claim regarding a purchase, the fact of sale can be viewed using these records.
10 pressing questions about online cash registers
In this article we will try to answer 10 of the most interesting of them. Is it possible to postpone the date of transition to online cash registers? It is now clear that organizations that were obliged to use cash registers before July 1, 2017 will not receive any deferments.
Attention
So from tomorrow they have to punch checks using new cash registers. The only thing in which the Federal Tax Service promised to meet entrepreneurs halfway was that at first it would not impose fines on those of them who, due to a shortage of devices on the market, were unable to acquire them.
Nevertheless, there are several bills in the State Duma that propose postponing the introduction of online cash registers. One of them proposes to allow the use of CCP with ECLZ until March 1, 2018.
This bill has been approved by the relevant committee, but has not yet been considered by deputies.
As mentioned above, it is a fiscal document because, among other things, it contains information about payment of value added tax. But this does not exclude the validity and functionality of the sales receipt.
Correct execution of the document Having examined the details and the form of the sales receipt presented above, you have already become familiar with what information should be contained in it. Most of the form is printed on the check in the printing house if it is made to order.
And information about the purchase is entered by the seller himself. If the entrepreneur purchased standard forms, then you must carefully fill out all the fields.
When issuing a receipt to an online cash register, is it necessary to issue a sales receipt?
Mandatory details of a sales receipt without a cash receipt 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
Is it necessary to issue a sales receipt upon the buyer’s request after the introduction of online cash registers?
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 witness testimony (clause
5 tbsp. 18, paragraph 1, art.
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If the accountant does not have documents confirming expenses
Almost every person has taken money on account at least once in his life. And he knows that he must then report on the amount received by filling out an advance report and attaching documents confirming the expenses. Based on the report, the accountant will write off the employee’s debt and capitalize the valuables he purchased or write off paid work (services) as expenses. If the employee reported on the amounts spent and attached supporting documents to the advance report, the expenses can be taken into account under the simplified tax system, and salary taxes do not need to be calculated on the accountable amount. However, anything can happen in life, including the loss of supporting documents by an accountable person. What should an accountant do when there are no documents confirming the expenditure of accountable amounts? Is it necessary to subject personal income tax and contributions to debt forgiven to an employee? Is it possible to take into account expenses under the simplified tax system without documents?
In this case, it was not clear what the accountant should do and whether the money that the employee could not report should be included in his income subject to personal income tax. Even the judges had a controversial opinion on this matter. Now, thanks to the Resolution of the Supreme Arbitration Court of the Russian Federation dated March 5, 2013 No. 13510/12, an unambiguous position on this issue has been developed. Which one exactly - let's see.
What actions can an employer take?
In the case under consideration, the judges came to the conclusion that if an employee was unable to provide supporting documents about the expenditure of accountable amounts, the organization is not obliged to reimburse him for expenses. This means he can demand a refund down to the penny.
By doing this, the company will save itself from paying any taxes. Note that the money that the employee returned is not included in income under the simplified system, since it does not constitute an economic benefit for the organization (Article 41 of the Tax Code of the Russian Federation). After all, in essence, the company receives back the advance money.
Another solution to the situation is to reimburse the employee for the expenses incurred. This approach will be fair when the goods are actually purchased or the work (services) are paid for by the accountable person and their price can be checked. However, if the employer meets the confused employee halfway, the company will have to pay additional taxes, the judges of the Supreme Arbitration Court of the Russian Federation considered.
Note!
1. The employee must report on the expenditure of accountable money by submitting an advance report. The employee attaches checks, tickets, receipts and other supporting documents to it. If the documents are in order, personal income tax and contributions of accountable money do not arise.
2. The company can accept the expense report even if the accountant has lost checks and receipts. But in this case, personal income tax (at the expense of the employee) and insurance premiums (at the expense of the employer) will have to be paid from the accountable amounts.
Sales receipt instead of cash receipt
In addition, unconfirmed expenses cannot be included in expenses according to the simplified tax system (if the object is income minus expenses).
What taxes will you have to pay if expenses are accepted without documents?
In the case under consideration, the company decided not to demand from the employee the money paid for the product or service. And accept an advance report without documents confirming expenses. However, according to the court, since these expenses were not supported by documents, the employee must withhold personal income tax at a rate of 13% from the money that was issued for reporting. The servants of Themis explain this by saying that the base for personal income tax must take into account all the taxpayer’s income received by him both in cash and in kind, or the right to dispose of which he has acquired (Article 210 of the Tax Code of the Russian Federation).
With this decision, the judges are simply closing another loophole in which it is possible not to pay taxes on an employee’s hidden income, since previously court practice was ambiguous.
For example, the FAS of the East Siberian District, in resolution dated May 5, 2009 No. A33-6849/2008-F02-1857/2009, recognized that a company may not impose personal income tax on accountable amounts, even if the employee did not bring checks. At the same time, the FAS of the Ural District, in its resolution dated May 2, 2006 No. F09-2757/06-S2, took the opposite position in a case with similar circumstances.
As for the taxation of accountable amounts with insurance premiums, this topic was not touched upon in the court decision. But by analogy, we can conclude that unconfirmed expenses of an accountable person must also be subject to contributions (Part 1, Article 7 of Federal Law No. 212-FZ of July 24, 2009). After all, in essence, accountable money must be considered as remuneration to an employee, and the opposite it will not be possible to prove due to lack of documents.
In addition, if the documents are lost, then the money spent by the employee cannot be included in expenses under the simplified tax system. Indeed, according to paragraph 2 of Article 346.16 of the Tax Code of the Russian Federation, “simplified” take into account costs only if they meet the criteria of paragraph 1 of Article 252 of the Tax Code of the Russian Federation. And this paragraph specifically states that if expenses are not confirmed by a document, then they are not taken into account in the tax base.
Example
Compensation for expenses incurred by an accountable person in the absence of supporting documents
To the employee of Sfera LLC V.S. Petrov was instructed to buy office supplies. In the company's accounting department, he received 1000 rubles for this purpose. The employee brought the goods, but lost the receipt for them.
The head of Sfera LLC decided not to demand from V.S. Petrova refund. Moreover, office supplies in the required quantity were purchased and brought by the employee.
In such a situation, the accountant of Sfera LLC acted as follows. From 1000 rub. of accountable amounts calculated personal income tax at a rate of 13% (130 rubles) and insurance premiums at a rate of 30% (300 rubles).
The company withheld personal income tax from the employee’s next salary. And she paid the insurance premiums from her own funds.
Despite the fact that expenses for stationery, in accordance with subclause 17 of clause 1 of Article 346.16 of the Tax Code of the Russian Federation, are taken into account in the simplified tax system database, the accountant did not deduct them. After all, the documents confirming these expenses, V.S. Petrov didn't bring it.
As is clearly seen from the example, if the employee does not bring the checks and the employer does not demand the money back, the employee, due to his carelessness, will lose only 13% on personal income tax. The company will suffer more significant losses - insurance premiums in the amount of 30% of the accountable amount. True, “simplified” workers who use certain types of activities are allowed to pay contributions at a rate of 20%. And if this is your case, then contributions from unconfirmed accountable amounts must be withheld at exactly this rate. There is also a loss on the “simplified” tax due to the inability to take into account the employee’s expenses when taxing (if the object of taxation is income minus expenses).
A sales receipt is an important attribute in any business activity. Some fill it out only at the buyer’s request. Others do it daily because they need it for reporting purposes. And many people learn about this document only when switching from one tax regime to another. For example, for a patent, in which the presence of a cash register is not necessary, and a cash register receipt is replaced by a sales receipt. No entrepreneur can avoid getting acquainted with the latter, so let’s look at what a sales receipt for an individual entrepreneur is and how to fill it out.
When an individual entrepreneur is obliged to issue a sales receipt with a cash register
According to the legislation of the Russian Federation, the primary document to confirm a purchase and sale transaction is a cash receipt that should be issued to each customer. A commodity document is a secondary document, that is, its issuance is optional.
But sometimes you just can’t do without it. For example, some individual entrepreneurs use checks without specific information. Instead of pens, notebooks, and notepads, it contains one generalized word “stationery.”
If the buyer needs to provide a purchase report to the accounting department, such a document will not suit him. And he will demand that you give him a merchandise book, which contains detailed information about the product - full name, article, price, purchase amount.
An entrepreneur does not have to write out a sales document after each sale; this should only be done at the request of the buyer. You should not ignore the request, since a fine of up to 3 thousand rubles is provided for refusal to issue a check.
But there are also situations when a commodity book must be issued to every individual without fail. This applies to individual entrepreneurs selling the following goods:
- automototechnics;
- furniture;
- numbered units;
- weapon;
- car trailers.
When a sales receipt is issued without a cash receipt
In tax regimes in which it is not necessary to carry out monetary transactions using a cash register, the entrepreneur is obliged to issue each buyer a product slip instead of a cash receipt. These modes include UTII and PSN.
In this case, the merchandise acts as the primary and only document confirming the act of purchase and sale. Therefore, the information on an individual entrepreneur’s check for PSN or UTII must be indicated in strict accordance with the requirements for strict reporting documents.
The product form must be filled out in two copies.. The first is given to the buyer, the second remains with the entrepreneur. Its purpose is reporting to the tax authorities. It is also correct to keep a book of records of issued receipts; this will help to avoid controversial situations with unscrupulous clients.
Where to find a sales receipt form for an individual entrepreneur without a cash register
Check forms are not issued anywhere. An individual entrepreneur must purchase them independently, using one of three well-known methods:
- Order from the printing house. A small number of forms will be expensive, so it is better to order them in bulk - more than 5 thousand pieces.
- Print. The form and design of the form do not matter, since the commodity book does not belong to the number of strict reporting documents. You can print it yourself, immediately entering all the unchanged information - information about the individual entrepreneur, the company.
- Buy books with tear-off forms. In such books, tickets are torn off like leaves on a calendar, which is very convenient. Plus, they are often supplied with double pages with carbon copies, which will please individual entrepreneurs who need copies for themselves and the tax office.
- Download a ready-made sample on the Internet in Excel or Word and immediately enter all the unchanged information about your individual entrepreneur.
Correct execution of a sales receipt
According to tax legislation, the goods register must be filled out in accordance with the following requirements:
- The form itself can be designed freely. But it must contain all the required information and points, especially if the individual entrepreneur does not have cash register equipment.
- Also, the presence of incorrect or inaccurate information, erasures and corrections is not allowed.
- You can specify advertising information, but in such a way that all completed items are visible.
- Each purchased product item must be entered on a separate line.
- The total amount of the purchase should be indicated at the end of the receipt. Both in numbers and in words.
- If the list of purchased goods does not fit on one receipt, you can transfer the missing items to a second one. But the seller must write a comment about this on the first page.
- All unfilled fields must be crossed out.
How to correctly fill out a sales receipt for an individual entrepreneur: sample
In order for a product to be recognized as valid, it must contain all the required information:
| Form item | What to indicate |
|---|---|
| Form name | Necessarily. |
| Serial number | It is allowed to affix continuous numbering throughout the year or start with a new one every day. It is better to enter numbers in advance. |
| Date of transaction | Day, month and year of purchase. |
| Information about the enterprise |
|
| Product details |
|
| Buyer's name | Filling out is optional. |
| the total cost | This line must be filled in both numbers and words. |
| Signature | The cashier who released the goods and filled out the receipt signs. |
Such information must be present on each commodity label, otherwise the document will not be valid. In special cases you can add additional items, which are necessary in the opinion of the individual entrepreneur.
If a businessman carries out monetary transactions using a cash register, he must attach a cash register to the sales receipt. Without it, the merchandise has no value and will not serve as proof of purchase for accounting and tax authorities.
Do I need to certify a sales receipt with a seal?
The presence of an individual entrepreneur’s seal on the goods is not necessary; there is no such rule in Russian legislation. But for the businessman himself, it serves as insurance against unscrupulous buyers. After all, it costs them nothing to buy a product, receive a merchandiser, and then make a copy, add any other product into it and demand a refund.
Therefore, whenever possible It is better to purchase a stamp and put it on each ticket. This is a guarantee for both the entrepreneur and the buyer. After all, only a certified document can serve as proof that a product/service was purchased at a specific retail outlet.
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