Sales receipt for services - features, requirements and sample

The use of a sales receipt for services raises many questions among entrepreneurs. Is it appropriate to issue it or is it not supposed to? Should a cash receipt be attached to it or not? The forums discuss the idea that the very term "commodity" check indicates that one cannot be issued for services. And accountants ask how they take into account this type of documents. In this article we will dot the "and".

Is it appropriate to issue a sales receipt when providing services?

When selling goods or providing services, it is necessary to draw up such documents as a strict reporting form and a cash receipt. A sales receipt for services is an additional way to confirm the payment made.

This is an accounting document that has legally confirmed details. In fact, it is a "decryption" of a cash receipt. Despite the fact that the word "commodity" is present in the name of this check, its issuance when confirming the provision of services is permissible.

However, aspiring sole proprietors often ask the question: "When is it appropriate to issue a sales receipt for services?". There is a very definite answer to this in the legislation - it is issued at the request of the purchaser of the goods or services. Also, an individual entrepreneur has the right to hand it to each of his clients at will.

This form is needed to confirm the payment made for the service provided. And the accounting act is necessary for accountable persons. The sales receipt serves as the basis for the write-off of funds in advance settlement. And also this form contains that information about the service rendered to the client, which is not available in the cash receipt.

Legislative basis

Mention of the obligation to provide a sales receipt for services at the request of the buyer or client is contained in the 2nd article of Federal Law 54. It explains that in this document it is necessary to indicate the details that are the criterion for the validity of this form.

In addition, information under the sales receipt as an accounting document can be found in the 55th Government Decree. The 11th paragraph of this resolution informs that it is in this act that information about the shortcomings of the service or product, if any, should be reflected in writing. And in paragraph 20 it is explained that the sales receipt is considered the basis for confirming the fact of signing the contract between the client and the entrepreneur. In addition, attention should be paid to the information contained in such paragraphs of this resolution as 46, 51, 60, 69, 80, 101, 111, 117, 124.

A sample invoice for services is shown below.

Federal Law No. 2300-1 states that if a consumer complains about a product or service for inadequate quality, then his claim will be considered if a sales receipt or cash receipt is presented.

In civil law, there is also a mention of this accounting document. For example, article 493 states that a sales contract will be officially recognized as executed and entered into force at the moment when the buyer accepts a commodity or cash form from the seller.

What should the form of a sales receipt for services contain?

The legislation does not contain information about the form in which a sales receipt should be issued. However, regulatory legal acts prescribe mandatory details that must be indicated in the document. The Federal Law lists what must be indicated on the sales receipt for services (a sample filling will help with this):

name of the act;
sales receipt number;
time, date of issue;
the name of the seller organization and its TIN;
the name of the service or product;
the quantity of goods sold or services rendered;
the cost of a service or product;
personal signature of the entrepreneur.

The legislator has not established a rule according to which it is mandatory to affix this act with a seal belonging to an organization or an individual entrepreneur. Therefore, its absence is not a reason to recognize such a check as invalid.

How is it arranged?

An entrepreneur can independently make a sales receipt for rendering or order it in a printing house. In addition, ready-made forms can be found on sale. If the form is made to order, then in preparing its form, you can take into account the specific features of this business and the specifics of the services provided.

It is not difficult to fill out a sales receipt form for services. Forms must be lined for each of the columns separately. The entrepreneur filling out the form must clearly and accurately enter information on the service provided - its name, quantity, as well as the total amount. Corrections in the sales receipt should not be.

When the form does not contain all the information

In cases where there is not enough space on one check to fully indicate the necessary information, the entrepreneur may resort to one of the following methods:

Fill out 2 forms, but indicate on the second of them that it is a continuation of the first. The total amount in this case must be entered only in the last form.
Prepare forms for different groups of services. The total amount in this case must be indicated for each of these groups separately.

It is not mandatory to use a seal when issuing a sales receipt for a service.

This form is of great importance in business processes. As a rule, entrepreneurs do not pose the dangers that are fraught with the uncontrolled issuance of this official paper to assistants. They hand over blank forms of sales receipts with their signature and the seal of the enterprise. And on the basis of these documents, significant amounts of money are written off without any real basis. Claims are then presented to an individual entrepreneur or organization. At the same time, jurisprudence takes the side of clients.

There is a convenient way out of this situation. Each of the forms should be numbered, and sellers should be required to make copies each time they are issued. The entrepreneur himself records each fact of issuing a sales receipt in a special accounting book. This method allows you to insure an individual entrepreneur against illegal extradition to the consumer.

A sales receipt for taxi services can also be provided.

The driver of a passenger car, when making cash payments in cash for the service provided, has the obligation, in the generally established manner, to issue to passengers at the end of the trip either a cash receipt printed by KKM or a receipt (form of strict reporting), which contains certain details.

The law establishes the obligation of enterprises to use cash registers in cash settlements and (or) settlements with payment cards when selling goods, performing work or providing services.

The receipt must contain the following details:

name, series and number of the taxi payment receipt;
the name of the charterer;
date of issue of the receipt for payment of the taxi;
cost of use;
Full name and signature of the person who is authorized to conduct settlements.

Wrong design

Another problem is their incorrect design. This is due to the fact that there is no strict form for this form. However, the mandatory details are listed in the legislation, and this requirement should not be ignored. Otherwise, the organization (or individual entrepreneur) issuing the form may have problem situations with clients or counterparties. This problem can be solved by training employees in the rules for filling out the form, as well as regular monitoring of their actions related to it.

Is an entrepreneur required to have a CCP?

The use of a cash register is the responsibility of organizations and individual entrepreneurs. However, there are exceptions to this rule in the law. They primarily concern those who do business on UTII and PSN, as well as entrepreneurs who sell certain goods or provide certain services.

Can I issue a sales receipt for services? Not only possible, but necessary.

The law also allows you to issue a sales receipt without a cash receipt. However, in this case, the entrepreneur must be extremely careful in developing his own document form, and, above all, in the part where information on the service and its cost is indicated.

rules

So, if an individual entrepreneur does not use a cash register, then he must adhere to the following rules:

His sales receipt will be the basis for confirming the payment made only if it contains the details.
The form must clearly state the name of the service and how much it is provided.
The total amount must be indicated in a separate column, and it is recommended to indicate it both in numbers and in words.
Be sure to cross out all the remaining empty lines, this will eliminate the possibility of illegally entering false data about services and goods.
The form must be drawn up in two copies, one of which must be given to the buyer, the second to the seller.

If the buyer demanded a sales receipt for the service, but the organization or entrepreneur did not provide it, then liability for this offense will be settled in accordance with the content of Article 14 of the Code of Administrative Offenses of the Russian Federation. This can be either a warning or a fine: up to 2 thousand rubles - if we are talking about individual entrepreneurs, and up to 40 thousand - if we are talking about an organization.

We considered whether it is possible to issue a sales receipt for services.