Is a sales receipt valid without a cash receipt for IP and LLC

This article will help entrepreneurs understand the types of checks, which ones are required and which ones can be omitted.

We will also find out what is the difference between sales receipts and cash receipts, and when they can be issued separately from each other.

What is a sales receipt used for?

A sales receipt (TC) is an official paper attached to the main document, which serves as evidence that certain services / goods were provided to the consumer. There is no approved form for this document. For this reason, entrepreneurs have the right to issue a free-form sales receipt.

The PM is not a form that must meet certain strict requirements, as it is a supporting document. Individuals engaged in entrepreneurial activities can issue checks on their own or turn to any printing house for help.

Any printing company is able to provide services for the compilation of PM of completely different types, depending on the type of activity. The option of creating a completely new, unique sample specifically for the entrepreneur is also being considered.

Lately, you may have heard that the need for the use of PM can be reduced, since most cash registers already indicate the range of goods / services provided to the consumer in full on the cash receipt (CR).

Of course, in this scenario, the need for a sales receipt is eliminated. But what about the entrepreneurs who have kept the old cash registers? In this case, they cannot release the goods without PM.

Individual entrepreneurs who are on a single tax on imputed income (UTII) can provide their consumers with only TC as the only required document when using the services offered or with any material acquisition.

Let's take a look at the invoice form. List of required details indicated on the PM:

• name, i.e. "Sales receipt";
• individual serial number;
• the name of the individual entrepreneur, his taxpayer identification number;
• name of goods or services provided, number of such;
• total amount;
• signature and its full transcript of the person to whom the check was issued and provided.

What is a cashier's check used for?

One of the most important responsibilities of a private person engaged in entrepreneurial activities is proper handling of cash transactions. First of all, this applies to printing and providing a check to the consumer.

The CC of an entrepreneur is the most important act. This document is printed using a machine designed for this purpose, and the paper itself contains very important information. The above payment document is also necessary when making various kinds of calculations. It is also an important point in maintaining strict accountability in documents.

The CC can be printed out exclusively with the help of the device, which, in turn, by default, must contain the necessary data about the entrepreneur.

List of required details to indicate on the check:

• title;
• name of goods/services;
• the amount of money for the provided goods/services;
• date of purchase with an indication of the exact time;
• serial number of the check;
• the address at which the type of machine used for issuing checks is registered;
• the name of the individual entrepreneur, his taxpayer identification number, as well as the registration number;
• the number of the cash machine under which it was registered during manufacture;
• attribute of the fiscal regime.

All this information is necessary in order to determine exactly where the goods were purchased, as well as to establish the exact date and time of the purchase transaction. Also, the contents of the check help the state body that monitors compliance with tax laws to monitor compliance with IP rules. Advertising is allowed on the CCH, but only if the main details are readable. If it was noticed that some props are not visible well enough, you need to stop the operation of the device.

Nowadays, all KKM draw up the above check in their own way. For example, the check number can be indicated both at the top, and at the bottom, or even in the middle. This is not any kind of violation.

Use of a cash receipt by consumers

Many consumers these days demand HF and are fully entitled to it. A check may be useful to a client for reporting on the purchase of certain goods for a specific amount of money. The legislation clearly spells out all the points that ensure that CCH is always issued by entrepreneurs. Some SPs also use CV to provide complete sales information on the advance report.

The fact that you provide a C.C. when returning a damaged item will make your life much easier and relieve you of the burden of providing evidence that the item was purchased directly from that place. The current legislation does not oblige to return the goods only if there is a CC, but its presence will greatly facilitate your life.

Registration of TC without a cash register

If there is no cash register, a person engaged in entrepreneurial activity forced to issue TC at each customer request, since PM without providing CN is the only document confirming the fact of purchasing a product or using a service.

The current legislation allows the issuance of TC as an attachment to CC, or TC without providing CC.

With such issuance of PM, the importance of the data provided in the check increases significantly. This happens because in this case, PM is the only documentary evidence of the very fact of purchase. In accordance with the rules of accounting, it is believed that TC is a step-by-step decoding of CC.

Consequences of not issuing a check

Fines are provided for by the legislation for not issued checks. It should be remembered that the status of an “unbroken check” can also be equated with a payment document that was issued using a cash machine that is unregistered or does not meet the requirements. A penalty is also applied in this case.

Depending on the situation, the legal punishment in the form of a monetary payment for non-compliance with the established rules may be replaced by a warning. Replacement with a warning takes place in cases where the entrepreneur was not held administratively liable at an earlier date, and also if during the inspection no violations of another type were found.

It is worth emphasizing that the fact of violation of the issuance of the specified payment document, as a rule, is detected during the inspection of entrepreneurial activities by the tax inspectorate.

It is also worth noting that most often such checks take place in case of frequent complaints from customers who have not received checks. Moreover, repeated cases of non-compliance with consumer rights laws entail possible on-site inspections. In the form of exceptions, even cases of breakdowns of cars or an expired cash tape do not pass.

When is a cashier's check not needed?

CN must be issued to all consumers in all circumstances where the settlement is carried out in cash, except for the moment when the person engaged in entrepreneurial activity has a legal permission that he may not use cash registers, that is, he has the right not to issue CN .

As practice shows, customers rarely pick up checks, but issuing them has been and remains a necessary condition. And an individual entrepreneur, in turn, must create all the necessary conditions so that these rules are not violated.