Sales receipt: necessity, procedure for registration, legislative aspect

One of the documents used to complete a purchase is a sales receipt. This document is not a mandatory element of reporting, but is issued at the request of the buyer along with a sales receipt. Unlike a cash register check, a sales check contains a listing of all the names of purchased goods and services, a detailed description of each item.

A sales receipt is a supporting document confirming the purchase of goods or services and payment for the transaction in cash. But the sales receipt does not belong to the primary documents of purchase and sale, its form is arbitrary and is set by the seller independently. To do this, you can use the services of printing houses by placing an individual order. As a result, the entrepreneur will receive a letterhead. A sales receipt can be conveniently downloaded from one of the sites offering its various forms depending on the specifics of the company's activities. In addition, many organizational accounting programs include the ability to print a sales receipt, which frees salespeople from manually filling out forms. The function of printing checks is possessed by the programs Parus, Turbo-Accountant, Info-Accountant, 1C, Infin and others.

The procedure for issuing a sales receipt

A sales receipt of any form must contain the following mandatory details:

The presence of a seal on a sales receipt is strictly mandatory for both organizations and private entrepreneurs. If there is only one commodity item in the check, the remaining space must be crossed out with the letter Z. If there are many items, it is allowed to issue several checks, indicating that the first is supplemented by subsequent ones. For the convenience of reporting, an entrepreneur can duplicate receipts, otherwise a special journal should be kept to record sales receipts. The important point is that each sales receipt must be numbered. This rule is followed to implement better accounting and control, especially if the entrepreneur leaves blank forms with seals to the hired seller.

Legal regulations for the issuance of a sales receipt

Legislatively, the obligation of the seller to issue to the buyer sales and cash receipts is regulated by Federal Law No. 54-ФЗ dated May 22, 2003, which regulates the use of cash registers when making cash payments and settlements using payment cards. According to Art. 14.5 of the Code of Administrative Offenses of the Russian Federation, in case of violation of the law, punishment is provided in the form of fines, including for organizations in the amount of 30-50 tons, officials of organizations - 3-4 tons, individuals - 1.5-2 tons. R. Control over the fulfillment of obligations to issue sales receipts is carried out by the tax authorities.