Sales receipt without sales receipt - sample preparation

Every entrepreneur who sells various types of goods or provides all kinds of services is obliged to provide the client with a sales receipt. Which, according to the legislation, can be issued by a cash register machine (KKM) or issued manually without a cash register. It is such an accounting document for the consumer that is an unconditional proof of officially purchased products. Also, this receipt for the sale of goods or the provision of services characterizes a businessman as a law-abiding person.

The concept of a sales receipt

A document proving the fact of purchasing goods from an individual or legal entity is called a sales receipt. Such a financial act is usually issued together with a cash register check, but there are cases provided by law when this market document is issued without a cash register check.

First of all, a sales receipt entitles the buyer to a refund of money spent on the purchase of a certain product or on its exchange. The procedure for exchange or return of goods occurs if the purchased product does not meet the buyer's demand through the fault of the seller (enterprise, company owner).

A sales receipt is issued to the buyer after he has made payment for the purchased product or service provided, and must necessarily include the following nuances (in accordance with clause 2.1 of article 2 of the Federal Law of the Russian Federation of 05/22/2003 No. 54-FZ):

• document's name;
• his number in order;
• date of issue;
• the surname and initials of the individual entrepreneur or the clear name of the enterprise;
• number (volume) and name of goods sold or services provided;
• the identification number of the natural or legal person that issues the accounting receipt;
• the name of the services (works) performed or the goods sold;
• the price of the product and the amount paid for its purchase, both in cash and by bank transfer using a card;
• personal signature of the person presenting the check and seal.

Depending on the method of purchase and the type of product, the market document may differ somewhat.

The profit obtained is considered by the accounting department of the enterprise or personally by the entrepreneur, based solely on the issued trade documents. Supervision over the mandatory provision of such documents to the consumer, control is exercised by tax authorities. Who have the right to issue administrative penalties to organizations and individual entrepreneurs who do not issue receipts at the request of the client. Also, the regulatory authorities pay attention to the correctness of filling in and the veracity of the information on the sales receipt.

The concept of a cashier's check

A fiscal document printed on paper using a cash register is called a cash register receipt (backing document). This receipt is strong evidence of financial settlement between the buyer (customer) and the seller (legal entity or individual).

The forged document is produced by a special machine, in which the following information must be programmed and printed on the check:

In addition to the mandatory information listed above, additional information may be reflected in the cash register receipt. For example: the name of the goods being sold and the detailed address of the company providing these services. The inclusion of such data in the fiscal receipt is optional, so each entrepreneur decides personally whether to enter them or not.

A fiscal document is primarily needed by consumers. It gives them the right to legally make claims on the quality of goods and services to enterprises engaged in this activity.

Also, the presence of such a cash receipt from the client allows him to consider controversial issues in the courts. Therefore, only a consumer who has a cashier's check can be one hundred percent sure that he is right.

Practice shows that the issued cash documents are valid:

• for rapidly deteriorating products - until the end of their terms;
• for long-term storage products - a week;
• for appliances, furniture and electronics - permanently (until the end date of operation).

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Correctness of filling out the sales receipt

The legal framework does not provide for an official form of a trade document, in contrast to its content. Therefore, each owner can independently develop the form of this receipt.

Also, an entrepreneur, on his own initiative, can include additional information about the selling product or about his company, up to advertising. This form can be printed by yourself using office equipment. But most entrepreneurs use the services of a printing house or specialized institutions that provide ready-made designs.

A sales receipt can be filled in both in writing by hand and in printed form using computer technology.

In order to avoid unpleasant incidents with the client, the person filling out the document must cross out all uncompleted columns in the form. Since a dishonest consumer can enter false information about a transaction in free columns. Which in the future can turn into a bad reputation for the organization.

The most important element of filling out a sales receipt is printing. But it should be borne in mind that most individual entrepreneurs do not have this requisite. Therefore, instead of a seal, the signature of the owner of the company or the person in charge (seller or person providing a certain service) is put.

The legality of a sales receipt without a cash document

Purchasing a cash register is an impracticable luxury for most small business owners, so issuing fiscal receipts is not an option. In this regard, these individuals, in the absence of cash registers, are obliged, at the first request of the client, to provide him with a sales receipt. Since, in the absence of a cash register, a trade receipt is the only legal document that confirms a cash settlement between a consumer and an entrepreneur.

According to current laws, a sales check can be issued as an attachment to a cash document, or without it. In addition, the entrepreneur is obliged to obtain legal permission from the relevant authorities for the right to use only market receipts.

Consequences of Failure to Issue a Goods Receipt

The legislative framework of the Russian Federation provides for an administrative penalty (penalties) in relation to an entrepreneur or a responsible person who has not issued a market check to the client. In turn, the monetary penalty can be changed to a warning. This usually happens the first time a given violation is identified. If the issuance of receipts is permanent, then financial sanctions cannot be avoided, moreover, with subsequent violations, the amount of the fine will grow.

Also, permanent violators of the law, tax services can deprive of certificates or other important permits for the implementation of entrepreneurial activities.

Often, the identification of such offenses by individual entrepreneurs is carried out by tax authorities during a scheduled inspection check, as well as with a large number of complaints from consumers against a certain organization.

Therefore, the provision of a sales check is a mandatory procedure when buying a sale, any product or service. Which, in turn, refers to a sales receipt as an official document that has the seal or signature of an authorized representative of the company.

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