Trade transaction guarantor

With the introduction of a new type of cash register – online cash registers – many questions arose. The main ones relate to the checks that the machine will issue. The process takes place online, and each buyer can receive a receipt confirming the purchase via email or mobile phone. So, what requirements for an online cash register receipt must be strictly followed in 2017 - read on.

Issue rules

The procedure for conducting cash transactions has undergone changes with the introduction of Law No. 290-FZ, which strictly regulates the requirements for new cash registers and forms accompanying trading operations.

According to the rules that have come into force, a cash receipt is issued when carrying out the following operations:

• Receiving funds from the client in cash or non-cash form for services, work performed, products.
• Acceptance of funds when selling lotteries, payment of amounts when winning in ongoing draws.
• Payment of funds by the customer to the subject of the services (goods) provided.
• Refunds in case of refusal (return) of goods by the buyer to the seller.
• Operations in the process of gambling, accepting bets, receiving winnings.

The payment made is confirmed by a check. The buyer can provide the cashier with an email address (mobile phone number) to forward the check. If the payment was made and the buyer received a paper check, redirecting the electronic version of the check is not required.

Confirmation document

New types of cash registers obligated entrepreneurs to familiarize themselves with the introduced requirements for checks issued by online cash registers (Law No. 54-FZ, Article 4.7). What should be indicated on the receipt when conducting a trade transaction, and what does it look like? There is no strict unified form for these forms, but there are mandatory details that must be present on every check. Complete information about all details is provided, plus additional new ones:

• Name of the issued document.
• Serial number (changeable numbering).
• Date and time of the operation.
• From February 1, 2017: payment location (actual address of the property, website address when purchasing online); for example, when paying for taxi services, the company's address or name and car number are provided.
• Information about the seller (company name, TIN).
• (from 02/01/2017).
• Sign of completed settlement (receipt, expense, return transactions) – (from 02/01/2017).
• Product data (product name, cost, tax rate, quantity of products, amount).
• Form of payment (cash, card).
• Information about the person who issued the check (position, surname). When purchasing online and through automatic devices, this information is not recorded (from 02/01/2017).
• Information about cash registers (registration and serial number, fiscal characteristics, address of the fiscal services operator) (from 02/01/2017).
• Control information (shift number, mark on transfer of data to the fiscal operator) (from 02/01/2017).
• Additional data (product nomenclature established by the Government of the Russian Federation, other details).

There is also information that may not be indicated given the remoteness of the object’s location from communication networks. The list is approved by federal authorities. The list includes:

Arthur

It seems to me that, as always, they will fly with the implementation, as they already did with the Universal Electronic Card. In many small clothing stores and hot dog spots, they haven’t even heard of online cash registers, or even regular ones.