Correct filling of the sales receipt

When selling a product, the settlement document may be a non-state form - a sales receipt (TC). The main function of this document is to list the products sold. Of no small importance is the correct filling of the sales receipt to determine the income or expense of an enterprise or individual entrepreneur.

Sales receipt as an official sales document

Any trade operation requires a document certifying the sale of the goods. Entrepreneurs who are on UTII and on the patent system are exempt from the use of a cash register, so they need to use a sales receipt for trade.

The law does not provide for a specific unified form of a check; retail outlets independently develop the form of the document. For a complete decryption of the list of goods sold, PM is also written out to the cash register receipt.

It is valid with or without a sales receipt. Registration of a sale with a sales receipt can be cash settlement or payments by plastic cards. It is issued by the seller when the sale of the goods was made with:

• Legal entities or individual entrepreneurs;
• Ordinary citizens.

It is important to know that a sales receipt must be issued at the first request of the buyer. If the buyer demanded a document on the next day of purchase, then his demand must be disregarded.

Requisites for filling in PM

Filling out a sales receipt is not a big deal, but it is an important document in trade relations and for inspection controllers. Mandatory details for PM:

• Title of the document;
• The date of the paid item;
• Serial number (usually six digits);
• Organization name (IP);
• TIN of the enterprise or individual entrepreneur;
• Name of each item sold;
• Unit of measure of products sold;
• Unit price;
• The total amount of the goods;
• Seller data (name, position and signature).

In addition to the required details, you can specify the place for printing or additional data, the law is not prohibited.

Important information for sellers: PM is issued only if the buyer pays for cash, even if the goods are partially paid. When goods are released without payment, PM is not issued.

A sample of a sales receipt

Seller: LLC "Landysh" OGRN 123569785020 INN / KPP 3437001523/343701001

Address: Volgograd, Krupskaya st., 56.

Total released in the amount of: one thousand one hundred rubles 00 kopecks ._________________________

_____________________________________________________________________________

Seller's signature _____________________ Transcript ___________________________

If the Individual Entrepreneur has a seal, then we put an imprint of the seal on the form.

Control of sales receipts

Production of PM blanks can be done on a computer or in a printing house. In the accounting of the enterprise, the receipt of PM is drawn up on account 10 or written off immediately to the expense item, or partial transfer to the seller by the requirement of the invoice form No.-11.

The seller monitors the issuance of sales receipts, recording them in the PM issuance log. You can start it yourself by including the following data:

• Sequential number of the record;
• Date of issue of the sales receipt;
• PM number issued;
• The name of the operation performed (sale or prepayment);
• Full name of the person responsible for the issued document;
• Note.

Recording of PM in the ledger is not required, but for internal accounting and

control in the organization required register.

You need to know that the issuance of a blank sales receipt can lead to big trouble for the company.

Punishment for not issuing PM

PM must be provided at the first request of the buyer. The tax inspectorate controls the movement of sales receipts, and it also imposes penalties that operate with the following amounts:

• For citizens - 1500-2000 rubles;
• For officials - 3000-4000 rubles;
• For legal entities - 30,000-40,000 rubles.

The amounts of penalties are determined in accordance with Article 14.5 of the Administrative Code.

Shelf life of a sales receipt

For the purchasing organization, PM is an expense document and is attached to the advance report, which is kept for 5 years.

For an individual, PM is a guarantee for the purchased products.

The seller has the right not to keep the second copies of the checks, but for keeping records and returning the goods, it is easier for the company to determine the movement of cash and goods according to sales receipts, without the use of cash register machines.

Note to merchants: the tax authorities have the right to require the provision of copies of receipts and accompanying PM movement registers. Therefore, entrepreneurs on UTII and on a patent need not only store second copies of checks, but also keep detailed records of the movement of these documents.

From the above, we can conclude: despite the fact that the rules for drawing up a sales receipt are simple, it is a full-fledged document in trade relations and for tax inspectors.