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Sample online checkout checkout

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Account holders, regardless of whether they are legal entities or individual entrepreneurs, can receive cash from a bank only if they have a cash check. This document is part of the checkbook issued by the bank to its client, provided that the corresponding request has been received. Checkbooks are used in banks by both the public and private sectors.

Rules for handling checkbooks and cash checks

Checkbook - a document that requires very careful handling. It is written out to a specific legal entity or individual entrepreneur, the use of it by third-party organizations or individuals without a notarized power of attorney from its holder is strictly prohibited.

The book should be stored in a designated place, closed to unauthorized persons (preferably in a safe).

Use of checkbooks can only be done by the head of the enterprise and employees authorized by his separate order (for example, deputy directors and chief accountants).

Why can I withdraw cash?

Legal entities must carry out all settlement operations under agreements between themselves strictly on accounts.
Moreover, some needs of enterprises and organizations can be solved with cash (for example, make the purchase of various household, household, office supplies, issue wages, travel, material assistance, etc.). It is for these purposes that the director of the company or his representative can withdraw money from the current account.

Online checkout requirements and 18 new fields

The client chooses himself which document to receive: paper, electronic or both. Paper, as before, is printed on KKM, and electronic is sent to the client by mail or SMS. In content, both types of checks are the same and differ only in a few details.

This message comes to the phone

Previously, there were 7 required fields in fiscal documents, after the introduction of new CCPs there were 25 of them. But for different types of activities, the number of required details can increase or decrease.

Here's what should be in the checkout online cashier

  1. The name of the document - for example, "cash receipt" or "report on the closure of the shift."
  2. Name of organization or full name of the entrepreneur.
  3. INN
  4. Cashier - position and surname (not specified for automatic payments on the Internet and vending).
  5. Shift document number.
  6. Date and time of payment.
  7. Place of calculation:
    • zip code and address at which the cash desk is located,
    • if you trade on the road - the model and state number of the car, LLC address or IP registration address,
    • when working on the Internet - the domain of the site.

If you moved the cashier to another store, re-register it at the new address. Otherwise, the company will be fined 5,000–10,000 p., And FE 1,500–3,000 p.

  1. Shift number.
  2. Name of goods or services.
  3. Price incl. Discounts.
  4. Quantity and cost of goods.
  5. Rate and amount of VAT.
  6. Tax system (for example, “patent” or “STS income”).
  7. Calculation Form. How the client is calculated: in cash or electronic money (card, Qiwi, Webmoney, Yandex.Money).
  8. Amount of payment - how much was paid in cash and how much by electronic.
  9. Sign of calculation:
    1. arrival (customer paid),
    2. return of arrival (the client returned the goods, and you gave him the money),
    3. expense (for example, given out a win in the lottery),
    4. return of expense (customer returns the amount received).
  10. Fiscal flag of the message (when the check is sent to the OFD).
  11. Fiscal sign of a document - generated by the drive.
  12. The serial number of the drive.
  13. The registration number of the CCP, which was issued in the tax.
  14. The number of the document under which it is stored in the drive.
  15. Phone or e-mail of the client (when sending an electronic check).
  16. Company e-mail, if a check is sent to the client by mail.
  17. The address of the tax site is www.nalog.ru.
  18. QR code.

If you live in an inaccessible area, some of the details of the checkout of the online cash desk are not necessary for you. You do not have the ability to send documents on the Internet, so you can not specify the address of the tax website, your e-mail and customer contacts.

If there is not at least one obligatory requisite, the check is invalid. This equates to the fact that you did not issue a document of payment at all. The company will be fined 10,000 p., And the entrepreneur 2,000 p.

In paragraph 1 of Art. 4.7 of Law 54-ФЗ; the QR code is not indicated in the list of required fields. But in paragraph 1 of Art. 4 it is said that the cash register should print a two-dimensional code in which data for authentication of the document is encrypted. Also, a QR code is required in a paper check in accordance with the order of the Federal Tax Service dated 03/21/2017 No. MMV-7-20 / 229 @.

In electronic documents, a QR code is not needed.

You can print additional details - logos for branding or information about promotions.

Example of printing a share in a check of the Magnit network

Product code - new item in the checkout of the online cash register

The State Duma introduced a bill to add another mandatory field to fiscal documents - “Product Code”. This will reduce the amount of counterfeit on the market. And the tax will be able to track the payment of VAT. The bill is planned to be approved in January 2019.

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Paper check

It is issued to the client in the store and printed on the cash register. When trading on the Internet it is not needed at all. It is not necessary to issue if you sent the electronic version and the buyer did not ask for a paper one.

This is what the checkout of the online cashier looks like.

Document printed on online KKM

Electronic check

To receive an electronic check, the client says his mobile number or mail before payment. Such a document is equivalent to paper and replaces it.

Electronic Payment Document

If the buyer did not give the number or mail, issue a paper check. If you break through a fiscal document, but don’t hand it over and send it to a client, you will be fined.

Check verification service - application from the Federal Tax Service

The Federal Tax Service has released a mobile application. Through it, the buyer checks the fiscal documents for authenticity. If they are illegal, the client can immediately complain to the tax.

1. Ask a question to our specialist at the end of the article.
2. Get a detailed consultation and a full description of the nuances!
3. Or find a ready-made answer in the comments of our readers.

There are two ways to check a check:

  • manually enter the fiscal sign, purchase time, amount, document number and type of transaction (expense, receipt),
  • read a QR code from a paper receipt.

The application compares the information entered by the client with the one that came to the tax from the OFD. If the data is different, the FTS will understand.

Check Verification Application

Strict reporting form = cash receipt

Now the BSO and the check are one and the same. They are equal in value, contain identical fields and look the same. A strict reporting form can be sent to customers electronically. A copy of the BSO is sent to the OFD.

Forms can be printed only at the box office and cannot be printed or printed. According to the law, BSOs must be formed on a special automated system. But the tax office said that you can use the usual online CCP.

Cash receipt must contain the following required details

1. Name of the document. The name of the document "Cash receipt" indicate when setting up the CCP before using it. In the check, this attribute is displayed automatically.

2. Name of the user organization or surname, name, patronymic of IP. This attribute is also indicated when configuring the CCP before using the equipment. Please note: the name of the organization should be abbreviated, for example, LLC “Buttercup”, but for the individual entrepreneur his full name is indicated in full.

3. Tax identification number. Organization TIs or IPs are indicated when configuring CCPs also before they are applied. In the check, the TIN is displayed automatically.

4. The serial number of the check per shift. This attribute is assigned by the cash register.

5. Date and time of settlement. According to the Order of the Federal Tax Service of Russia dated March 21, 2017 No. MMV-7-20 / 229 @, the deviation of the date and time of the PD formation should not exceed five minutes from the exact value of the date and time at the place (address) of the settlement.

6. Shift number. Assigned by the cash register automatically.

7. Sign of calculation. One of the signs is indicated in the check: “receipt” - upon receipt of funds from the buyer, “return of receipt” - upon returning money received from the client to the client, “expense” - upon disbursement of funds to the buyer and “return on expenditure” - upon receipt of the funds issued to him from the client of money.

8. The taxation system used in the calculation. The tax system is indicated when setting up the CCP before the start of its use of the equipment. This requisite can have the following meanings: OSN, USN INCOME, USN INCOME - EXPENDITURE, UTII, UST, PATENT. This information is displayed on the check automatically.

9. Position and surname of the person who settled with the client. No need to bring in the calculations using automatic devices, including non-cash on the Internet.

10. Registration number of cash registers. The registration number of the cash register is assigned by the tax authority when registering equipment. This attribute is indicated when setting up the CCP before its use. On the check, the CCP number is displayed automatically.

11. The address of the calculation. Please note: the check must indicate the address of settlements in accordance with the Federal Information Address System (FIAS).

12. Place of settlement. This requisite can be specified in any form. It is intended to supplement information on the address, for example, “9th floor”, “office of the Romashka company”, “Aurora business center, 4th floor, 201 of.” Etc.

13. Telephone or email address of buyer. Subscriber number or e-mail address of the client in case of transfer to him of a cash receipt in electronic form.

14. Name of goods, works, services. The name of the services can be omitted if the volume and their list cannot be determined at the time of payment. Until February 1, 2021, individual entrepreneurs (except for those who sell excisable goods) who use PSN, USN, UTII, EKHN may not indicate the name of the product (work, service) and its quantity in cash receipts and BSR (part 17 of article 7 of the Federal Law dated July 3, 2016 No. 290-ФЗ).

15. Price (in RF currency) per unit. In practice, two details are often indicated: the price of the goods (work, service) without a discount (mark-up) and the price taking into account the discount (mark-up).

16. The amount of the subject of calculation. The cost of goods (works, services), taking into account discounts and margins, indicating the VAT rate.

17. The amount of the calculation with a separate indication of the rates and amounts of VAT on them. A user who is not a VAT taxpayer or who has been relieved of the duties of this tax payer when making payments, as well as a user when making payments for goods, work, services not subject to VAT, is entitled to generate a cash receipt without specifying the tax rate in hard copy with the value “- ”Or“ VAT is not taxed ”, with the requisite“ settlement amount per check without VAT ”is indicated without fail (letter of the Federal Tax Service of Russia for Moscow dated March 15, 2018 No. 13-11 / 052776 @).

In addition, cashier checks issued by a paying agent (subagent) when accepting payments from individuals, as well as by a bank paying agent (subagent), may not contain information on VAT rates and tax amounts thereon (clauses 3, 4 of Article 4.7 of the Law on application of CCP).

18. The calculation form. The payment form is a payment in cash and / or by bank transfer. The amount of payment is indicated separately for each form of settlement (“Amount for cash check”, “Amount for electronic check”).

19. Email address of the sender of the check. Indication of e-mail is necessary if the cash receipt is transmitted to the buyer in electronic form.

20. The website address of the Federal Tax Service. Internet site address where you can verify the authenticity of the check. Indicate when setting up the device before using it. In a cash receipt, this attribute is displayed automatically.

21. Number of PD. The serial number of the fiscal document. Assigned by cash register.

22. Number of fn. The serial number of the model instance of the fiscal drive is indicated when setting up the cash register before its use. In the cash receipt, the number is displayed automatically.

23. FPD. The fiscal attribute of a document is generated automatically by the cash register and displayed in the cash receipt.

24. FPS. The fiscal sign of the message is generated by the device and assigned to checks that are stored in the fiscal drive or transmitted to the fiscal data operator. In the check, this attribute is not displayed!

25. QR code. Since July 3, 2018, the list of mandatory details that the check must contain has been replenished with a QR code - this is a two-dimensional bar code containing the details of checking a cash receipt in an encoded form.

26. The serial number of the automatic device for calculations. The parameter that must be specified if the check is generated using CCP in an automatic device for settlements (clause 6 of article 4.7 of the Law on the application of CCP). This attribute is indicated when setting up the equipment.

27. Information about the place (address) of the installation of an automatic device for calculations. Reflected in the calculations referred to in paragraph 5.1 of Article 1.2 of the Law on the application of CCP (Clause 6 of Article 4.7 of the Law on the application of CCP).

For payment agents (subagents) and for bank payment agents (subagents), there are other mandatory details.

A true magazine about the work of an accountant today. The publication does not publish theories or norms of laws, all texts are the real experience of accountants, directors, lawyers and human resources workers. An interesting article "for yourself" in each issue will be found by any employee of the company.

June 11, 2019

Recently adopted amendments to the rules for the use of cash registers entail additional requirements for cash receipts and strict reporting forms. The CRF data to which the online ticket office is connected is included in mandatory details of BSO and cash receipt in 2019. The documents now need to specify different parameters. In checks, you need to break through the names of goods, for this you need a cash program that can do this. Our free application Cashier MySklad supports this and all other requirements of 54-FZ. Download and try it now.

Register in the MySklad trade management service, and our consultants will help with the transition to a new order.

  • We will advise on the new version of Law 54-FZ
    Do you need an online cashier and which one? Do you have a delay and for how long? How to register a new cash register in the tax? Why do I need CEP? What to do if you have an online store?
  • We will help you choose an online cash desk for your tasks
    There are 63 models in the registry - which one to choose. What to do with the old cash register? Is it possible to refine it to comply with the new rules? Where to get the upgrade kit?
  • We recommend the fiscal data operator (OFD)
    Five operators are already working - to which one to connect? Are promotions eligible for a free connection? What is needed to conclude an agreement with the OFD?
  • Set up a cash program for you
    We will conduct an online demo and teach you how to use the program. We will help to connect a fiscal registrar, bring or import goods. We realize your workflows in the program.

For new details in the checks of online cash desks and strict reporting forms there are no unified forms, but they must contain certain data. This is the data that was added with the entry into force of Law 54-FZ.

Mandatory details of a cash receipt in 2019

Here is a list of the details of the check - 54-ФЗ strictly prescribes them to be printed on each document confirming the sale:

  • Document's name.
  • The serial number of the document per shift.
  • Date, time of the calculation.
  • The place, address, where the calculation is carried out depending on the place of its implementation (the postal address of the building, or the name, number of the vehicle and the address of the organization (IP), or the address of the site).
  • The name of the organization (surname, name, patronymic IP) and TIN.
  • Applicable tax system.
  • Sign of calculation (receipt, return of return, expense, return of expense).
  • Names of goods, works, services, their quantity, unit price, cost, VAT rate (unless the calculation is made by a user who is not a VAT payer or exempt from VAT, as well as when paying for goods that are not subject to VAT).
  • The amount of the calculation with a separate indication of the rates and amounts of VAT.
  • Settlement form (cash, electronic payment), the amount of payment in cash and (or) electronically.
  • The position and surname of the person who settled with the buyer, issued a cashier's check and issued it to the buyer (with the exception of payments made through automatic devices used, including in non-cash payments on the Internet).
  • CCP Registration Number.
  • The serial number of the fiscal drive.
  • Fiscal attribute of a document.
  • The serial number of the fiscal document.
  • The address of the OFD website, where in the future it will be possible to verify the fact of recording this calculation and the authenticity of the fiscal attribute.
  • Telephone or e-mail address of the buyer (in case of transfer of the cash receipt to him in electronic form).
  • Адрес электронной почты отправителя кассового чека в электронной форме (в случае передачи покупателю кассового чека электронно).
  • Номер смены.
  • Фискальный признак сообщения (для кассовых чеков, хранимых в фискальном накопителе или передаваемых ОФД).
  • QR-код.
  • Номер версии ФФД (для электронной формы).
  • A sign of the calculation method (it may not be included in the printed form with full settlement, and in the electronic check with full settlement and only in FFD 1.05).
  • Fiscal document form code (for electronic form).
  • Product code.
  • Excise tax amount (for excisable goods).
  • Registration number of the customs declaration (for payments for imported goods)

What should be encrypted in a QR code on a cash register receipt under the new rules? The law says that there should be information about the purchase (date and time of payment, serial number of the fiscal document, sign of calculation, calculation amount, serial number of the fiscal drive, fiscal sign of the document).

The requisite “Product Code” must be indicated after three months after the entry into force of the legal act, which introduces the mandatory for a particular product.

Recall that in the calculations between two companies, two individual entrepreneurs, or between the organization and individual entrepreneurs, it is necessary to apply CCP in two cases. The first is the reception and issuance of cash. The second is the reception and issuance of non-cash funds using an electronic means of payment with its presentation (for example, using a plastic card).

In these cases, the check will need to indicate:

  • name of the buyer or client (company name or full name of the entrepreneur),
  • TIN of the buyer or customer.

The following details are marked in this check:

  1. "Shopping facility" - the name of the store.
  2. "Cash receipt" - the name of the document.
  3. The arrival is a sign of settlement.
  4. "Carrots" - the range of goods.
  5. Quantity of goods.
  6. Unit price.
  7. Cost of goods.
  8. % VAT.
  9. Amount of VAT.
  10. The total amount of the calculation.
  11. Settlement form - in cash with the amount.
  12. The calculation form is with a card, also with an amount.
  13. Information about the seller’s tax system.
  14. Separately, the total amount of VAT.
  15. Name of the cashier and his position.
  16. Shift number.
  17. TIN of the merchant issuing the check.
  18. ZN - serial number of the cash register.
  19. Name of organization issuing the check.
  20. Calculation address.
  21. The address of the site where you can check the check.
  22. The serial number of the check.
  23. Date and time the check was issued.
  24. CCP Registration Number.
  25. The serial number of the fiscal drive.
  26. Fiscal receipt number.
  27. Fiscal sign of data.
  28. QR code to verify the check.

All these data are required details of an online checkout check. If at least one of them is missing on the check, then by law the check is considered not valid, and the entrepreneur will have to make every effort to prove the use of the online cashier to the inspection body, otherwise it will be fined for non-compliance with the new law. More details about the details of the check required by 54-FZ can be found in the text of the law. At the same time, even the buyer himself can control the compliance of details on checks with the law, therefore, not only entrepreneurs need to be aware of what details should be in the cash receipt.

Important! Individual entrepreneurs using PSN, USN and UTII, with the exception of those who sell excisable goods, may not indicate on the receipts the name and quantity of goods or services purchased. Such relief for small businesses was given before February 1, 2021 (Federal Law of 03.07.2016 N 290-ФЗ). After this date, they should work like all other enterprises. Read more about the dates when it will be necessary to start indicating the goods on the check, as well as the postponement of online cash registers until 2019 here >>

Mandatory details of BSO

Starting July 1, 2019, strict reporting forms can only be printed through the online cashier. The use of BSOs printed in a printing house is prohibited. All details of the BSO now are almost no different from the details of an online checkout ticket:

  1. name,
  2. serial number,
  3. date, time and place (address) of the calculation,
  4. name of organization or surname, name, patronymic of individual entrepreneur,
  5. TIN
  6. seller tax system,
  7. sign of calculation (receipt, expense, return of return, return of expense),
  8. name of goods, works, services (if they can be determined at the time of payment),
  9. payments, payments, their quantity, unit price in rubles, taking into account discounts and
  10. mark-up, price including discounts and mark-ups, indicating the VAT rate by the tax payer. Individual entrepreneurs at special modes, except those that sell excisable goods, do not indicate in the BSO the name of the goods (work, service) and its quantity until February 1, 2021,
  11. payment amount (including VAT and tax amount),
  12. the form and amount of payment in cash or by bank transfer,
  13. position and surname of the employee who issued and issued the buyer BSO. Exception: payments via automatic devices by bank transfer on the Internet,
  14. Online CCP Registration Number,
  15. serial number of the fiscal drive,
  16. fiscal attribute of a document
  17. The address of the website of the Federal Tax Service of Russia, where you can verify the payment
  18. the customer’s subscriber number or email address when transmitting the BSO in electronic form or the site on which such a document can be obtained,
  19. seller’s email address when transferring the buyer BSO in electronic form,
  20. serial number of the fiscal document,
  21. shift number
  22. fiscal indication of a message,
  23. serial number of the automatic device for settlements, if payment is accepted through such a device,
  24. QR code
  25. the place (address) of the installation of the automatic device for calculations, with the use of which the calculation was made, - in the calculations using automatic devices.

Only those who are exempt from the use of CCP can use the printed version of BSO. But in this case, strict reporting forms will be for internal use only, since those who are exempted from using the cash desk have the right not to issue any documents to customers at all - neither checks, nor forms.

All about the changes in the federal law "On the use of cash registers" - in the recording of our webinar.

How to use the book

The checkbook contains dozens of absolutely identical cash checks. If necessary, remove the "cash" employee of the organization must fill out a check. At the same time, forms cannot be left blank - they should be executed strictly in the order located in the book.

Basic information can be entered on the check both at the company’s office and in the bank itself.

The signature and stamp on the check must be affixed only in the presence of a bank specialist who will verify them with the samples of the signature and seal of the company representative at his disposal (using fax signatures is prohibited).

If the autograph does not coincide “one-on-one” or the print of the seal is not too clear, you will have to fill out a new check and put the signature and stamp again.

Money by check is issued only to the representative of the organization or proxy strictly in the presence of an identity document.

Is it possible to make corrections in the check

No errors, inaccuracies or corrections in the receipt are absolutely unacceptable.
Any blots make the document damaged, so if something like this happened, you should leave this check and go to filling out another one. A check with errors must be crossed out and a note must be made that it is damaged or canceled.

Highlights of filling in a cash check

The check consists of two parts:

  1. a check that a specialist of a credit institution takes and leaves at his place,
  2. spine (it remains in the book).

The information in them is almost identical, the only thing in the spine is it is somewhat compressed in volume and concerns only the main points (who, when and how much took the cash).

You can fill out the check only with a blue ballpoint pen (no tint colors are allowed in most banks, not to mention red, black pastes or pencils).

Is it mandatory to stamp

Until recently, legal entities were required by law to use seals and stamps in their work. But since 2016, everything has changed - now enterprises and organizations, as before, and IP have the full right not to stamp their documents with stamps. The use of seals is necessary only in cases where this norm is fixed by the internal regulatory legal acts of the company.

This rule also applies to checkbooks - they need to be stamped only when the stamp of the enterprise is printed on the card with the signature and seal samples (if it is not there, then it simply says “b / p”, which means “no print”).

Fill in the front of the form

On the first page of the check, you should first issue spine (left), which, as mentioned above, remains with the holder of the current account in his hands (in the checkbook). This includes:

  • amount (in digits and up to cents),
  • date of receipt (day, month (in words), year),
  • surname and initials of the person who receives the money.

In the lines under the word "Signatures" sign the employees of a banking institution. Below is the date of receipt of the check and the signature of the recipient.

The left side of the form after filling it is transferred to the bank.

  • First, the name of the organization or individual entrepreneur is written here (strictly in accordance with the constituent papers or registration certificate).
  • Then - the number of the settlement account of the drawer and the amount that the account holder wishes to receive (there should not be any spaces between the numbers, the numbers should be written as tightly as possible to each other, and at the same time, put a dash in a legible place).
  • Next, the settlement where the funds are disbursed, the date and name of the bank is indicated.
  • It fits below exactly who the money is given to - the surname, first name, middle name of the recipient must be indicated in full, then the required amount should be entered in words (in this case, a dash should be added to the remaining free space so that no one can add anything).
  • Then all the information entered, after verification, is verified by the bank employees with their signatures.

Filling in the second page of the form

Second page of the document includes a table where it is necessary to note the goals for which it is planned to spend the funds received.

If the amount is large and there are several goals at once, then it should be distributed in the required volumes on the corresponding lines.

Then the recipient of the money puts his signature under the table. In conclusion, information from an identity document (its series, number, date and place of issue, etc.) is entered into the check.

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