What is a sales receipt and how is it different from a cash receipt?

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

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

Basic document requirements

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

- serial number;

- date of issue of the sales receipt;

- document's name;

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

- article and quantity of goods sold;

- the total cost of the goods;

- Name of the person who issued the check, as well as his signature.

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


There is a penalty for not issuing a check. Its size depends on who will be punished: the seller, the official or the company as a whole. If such a violation provoked the loss of a large amount of money or affected the image of other enterprises, then the court can significantly increase the amount of fine payments.

Principles of issuing a sales receipt

In addition to the requirements for the content of a sales receipt, there are rules for its design. In order not to break the law, it is worth remembering how to fill out the document. Consider the recommendations that will help you avoid mistakes:

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

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

- the total cost of the purchase is indicated separately;

- although the law does not provide for the presence of a seal on the check, in some cases the accounting department requires it to be put;

- there should not be empty lines in the sales receipt, so they should be crossed out;

- if a sales receipt supplements a cash receipt, then a special mark should be written on it;

How to distinguish a sales receipt from a cash receipt?

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


A sales receipt does not apply to fiscal documents. It is compiled by the seller in addition to the cash receipt or instead of it. Usually the form is filled out by hand, but conventional computer equipment can also be used. The purpose of a sales receipt is to provide a detailed description of the product or service sold for cash.