Fiscal check details. Where is the check number on the cash register receipt. Full name in Russian

Federal Law No. 54 “On the use of cash register systems when making payments in the Russian Federation” establishes the obligation for business entities to switch to online cash registers of a new type. Having worked without cash registers or using regular cash registers for the past ten years, it is difficult for businessmen to immediately understand the legal requirements. In addition to the issues of choosing the type and appropriate model of an online cash register, changes affected the order of customer service. In previous years, the paper check given to customers contained seven elements, with the remaining fields being filled in by the cashier as needed. After 07/01/2018, the required details for an online cash register receipt contain 25 points. Of these, 18 values are new. Certain types of individual entrepreneurs working in retail, providing services to the public and in the catering sector received a deferment for the implementation of these standards until 07/01/2019.

Where to buy an online cash register

Important! Compliance with the law regarding the form of online cash register receipt details is of great importance. Failure to comply with these requirements is subject to a fine of 2,000 rubles for individual entrepreneurs and 10,000 rubles for legal entities and organizations, established by the Code of Administrative Offenses of the Russian Federation.

Types of checks

Unlike the previous edition, the law provides for two types of checks: paper and electronic. The issuance of an electronic document became possible after the introduction of modern cash registers with an Internet connection for payments. The issue of receiving the type of check is decided by the buyer. By default, the cashier must punch a regular paper check with twenty-five required items. An example of a paper check is a regular receipt with a width of 40 to 55 millimeters. The length of the receipt depends on the number of goods sold or services provided. However, the client has the right to request the issuance of an electronic form of the check. In this case, the check is sent to the buyer via email or SMS to a mobile phone number. In order not to be distracted by figuring out the form of the check, large retail chains are introducing special cards into circulation, upon receipt of which the necessary details for the electronic check are entered. Entrepreneurs working using vending are exempt from this procedure, which is carried out for them by an automatic device, which can be seen when replenishing an account for mobile services or paying utility bills.

Required check details for online cash register in 2018

The requirements for the form and details of the new cash register receipt are set out in Art. 4.7 54-FZ, 290-FZ and include the following points:

Name or type of document - cash receipt, strict reporting form, shift closure report and others.
Serial number of the check. It is indicated next to the name and cannot be repeated. Each trading operation takes place using a new number.
Date and time of purchase. The online cash register records the exact time of the transaction. For this purpose, a clock is built into the device.
The quantity of goods supplied or the name of the service provided.
The cost of goods sold or services provided. The cashier receives this information by punching the barcode of the product with a special scanner or by manually entering the service code.
Total purchase amount. Provided automatically by the system.
Tax amount. The types of taxes applicable when carrying out a trade operation are indicated.
Value added tax amount. The program summarizes the amount of VAT for the entire product.
Calculation form. This column indicates the method of payment by the client - cash or non-cash. For some types of services, it is possible to accept payments by electronic money - Webmoney or Qivi.
Client email and mobile phone number. An electronic check is sent to these details.
Sign of payment. This element should be distinguished from the "document type". This column indicates the expense, receipt, return of expense and return of receipt. Each of these operations is performed by separate keys of the calculation device. If the cashier performs an incorrect operation, he must correct the error. Therefore, before issuing a cash document, it is necessary to issue a correction check accompanied by a memo explaining the situation. In accordance with current legislation, a correction check must contain the same data as a regular document, except for the email addresses of the client and the sender.

Important! If an error is noticed during the purchase of an item, the cashier performs the function of “returning the item.”

The above information about what should be in the online cash register receipt is received through the software of the cash register equipment.

Name of specific goods and services provided. A list of products sold individually is compiled.
Cost per product sold or service provided. The exact price for which the product was purchased is indicated.
VAT rate. The VAT rate for each product is fixed. At the moment it is equal to 0, 10 and 18% depending on the product.
FULL NAME. the person who carried out the trading operation, position.

These items are entered into the check through the commodity accounting system.

Serial number of the CCP. This number is recorded on the online cash register itself and is set when the device is put into operation.
Legal details of the individual entrepreneur or organization that sells goods or provides services. The TIN must be indicated.
The number of the shift that is breaking the check.
Seller taxation system.

Important! The legislation provides for the right of individual individual entrepreneurs who operate on a simplified taxation system, a single tax on imputed income, a patent system or a unified agricultural tax not to record the name and quantity of goods sold and services provided on a paper receipt.

The website address of the authorized body that verifies the legality of settlement transactions - the Federal Tax Service (www.nalog.ru).
Registration number of the cash register, which is assigned by the tax office.
Fiscal document number. Determines under what number the check is processed in the fiscal drive.
Serial number of the fiscal drive. Information about transactions performed is recorded on fiscal drives, which are registered with the tax office for a period of 13 to 36 months. Fiscal storage information is sent to the fiscal data operator and then to the tax authorities.
Fiscal sign of the document. At the bottom of the check is written the column “FPD”. The fiscal storage device checks the information with these figures before sending fiscal data to the competent departments.
QR code. The image at the end of the receipt contains electronic details of the sales receipt. By attaching a receipt to the smartphone screen, the client receives the necessary information about the completed trading operation.

These details of the new check are sent directly to the online cashier.

Important! Mandatory details on the cash register receipt must be printed on high-quality cash register tape and not be erased for six months.

Optional details of the online cash register receipt

In addition to the mandatory details of an online cash register receipt, entrepreneurs on their own initiative can set additional or optional details.

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If the client wishes to receive an electronic copy of a paper check, the cashier requests his personal data and enters them into the cash register software database. In the “buyer’s address” column, enter the client’s e-mail address, and in the “sender’s address” line, indicate the e-mail of the seller - an individual entrepreneur or legal entity.

It is also possible to indicate on the receipt the seller’s advertising information, promotions and discounts that apply when purchasing goods. It is recommended to place the company logo on the cash document. According to experts, this has a positive effect on the organization’s brand awareness and customer attitudes.

A businessman has the right to write down on a paper check various greetings addressed to clients such as “Welcome!” or “Good afternoon!”, “Thank you for your purchase!” or “See you soon!”

The entry into force of Federal Law No. 54 on the use of cash registers made it possible to systematize the work of business entities by introducing online cash registers into trade operations. The next step to optimize turnover and record goods sold and services provided was to indicate the required details in the cash receipt. 25 points, which are recorded in the cash document, allow you to obtain complete information about the purchase and sale process or the services provided. The digitalization of small, medium and large businesses in Russia has a positive effect on the emergence of the domestic economy from the shadows and contributes to the growth of production by securing online cash registers at retail outlets in the country.

There are a lot of questions with the new checks. After entering, some stores incorrectly generate documents or do not indicate required fields. The tax office fines you for this. To prevent you from running into a fine, we have collected all the new details and requirements in this article. We also prepared a sample check in two versions - paper and electronic.

We'll tell you which cash register from our catalog is suitable for your business.

Requirements for an online cash register receipt and 18 new fields

The client chooses which document he will receive: paper, electronic or both. The paper one, as before, is printed on, and the electronic one is sent to the client by mail or SMS. The contents of both types of checks are the same and differ only in a few details.

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Previously, there were 7 mandatory fields in fiscal documents, but after introducing new ones, there were 25. But for different types of activities, the number of mandatory details may increase or decrease.

The name of the document - for example, “cash receipt” or “shift closing report.”
Name of the organization or full name of the entrepreneur.
Cashier - position and surname (not indicated for automatic payments on the Internet and vending).
Document number for the shift.
Date and time of payment.
Place of payment:
- postal code and address where the cash desk is located;
- if you trade on the road - the model and state number of the car, the address of the LLC or the registration address of the individual entrepreneur;
- when working on the Internet - the site domain.

If you moved the cash register to another store, re-register it at the new address. Otherwise, the company will be fined 5,000–10,000 rubles, and the individual entrepreneur 1,500–3,000 rubles.

Shift number.
Name of goods or services.
Price including discounts.
Quantity and cost of goods.
VAT rate and amount.
Taxation system (for example, “patent” or “STS income”).
Calculation form. How the client pays: in cash or electronic money (card, Qiwi, Webmoney, Yandex.Money).
Payment amount - how much was paid in cash and how much electronically.
Calculation sign:
1. arrival (client paid);
2. return of receipt (the client returned the goods, and you gave him money);
3. expense (for example, they gave out a lottery winnings);
4. return of expense (the client returns the amount received).
Fiscal sign of the message (when the check is sent to the OFD).
The fiscal sign of the document is generated by the drive.
Drive serial number.
Registration number of the cash register, which was issued by the tax office.
The number of the document under which it is stored in the storage device.
Client's phone number or e-mail (when sending an electronic check).
The company's e-mail if a check is sent to the client by mail.
The tax website address is www.nalog.ru.
QR code.

If you live in a hard-to-reach area, some check details are optional for you. You do not have the ability to send documents over the Internet, so you don’t have to indicate the address of the tax office website, your email and the buyer’s contacts.

To compare old and new check fields, download them.

If at least one required detail is missing, the check is invalid. This is equivalent to the fact that you did not issue a payment document at all. The company will be fined 10,000 rubles, and the entrepreneur 2,000 rubles.

Document printed on an online cash register

Electronic check

To receive an electronic receipt, the client says his mobile number or email before paying. Such a document is equivalent to a paper one and replaces it.

Electronic payment document

If the buyer did not provide a number or email address, issue a paper check. If you punch a fiscal document, but do not hand it over and send it to the client, you will be fined.

Check verification service - application from the Federal Tax Service

The Federal Tax Service has released a mobile application. Through it, the buyer checks fiscal documents for authenticity. If they are illegal, the client can immediately complain to the tax office.

1. Ask our specialist a question at the end of the article.
2. Get detailed advice and a full description of the nuances!
3. Or find a ready-made answer in the comments of our readers.

There are two ways to check your receipt:

manually enter the fiscal attribute, time of purchase, amount, document number and transaction type (expense, receipt);
read a QR code from a paper receipt.

The application will compare the information entered by the client with that received by the tax office from the OFD. If the data differs, the Federal Tax Service will look into it.

Application for checking receipts

Strict reporting form = cash receipt

Now BSO and check are one and the same. They are equal in value, contain identical fields, and look identical. The strict reporting form can be sent to clients electronically. A copy of the BSO is sent to the OFD.

Forms can only be printed at the checkout counter and not at a printing house or printer. By law, BSOs must be formed on a special automated system. But the tax office said that you can use the regular one.

Popular questions about checks and 54-FZ

What is a correction check under 54-FZ?

According to 54-FZ, the correction check is processed if there is a shortage or, conversely, an excess amount at the checkout. For example, the cashier ordered an item for 1,000 rubles. instead of 800. If an error is discovered at the end of the shift, run a correction check. In the attribute, indicate “receipt” for 200 rubles. (1000 - 800). At the same time, the cashier writes a memo and explains the reasons for the correction.

If you find an error after a few days, also fill out a correction check. For example, on June 13, correct the error for the 7th.

If you notice an error immediately or the buyer returns the product, do not generate a correction receipt. In this case, try “return receipt”.

Sample of a correction receipt printed on a new cash register

When can you omit VAT?

If you work without a VAT rate, do not indicate it or write “0%”. Courier services may not write VAT, since they do not sell goods, but only deliver.

Is it possible not to indicate the name of the product?

Until January 1, 2021, the name of the product or service is not indicated by the individual entrepreneur on the simplified document, patent, UTII and UST. Only if they do not sell excisable goods.

The name is not written if the exact list of goods and their volume is unknown at the time of payment, for example, when making an advance payment.

What kind of check do payment agents issue?

Paying agents indicate in the documents everything that should be on any seller’s check. Even the name of the product. Therefore, online stores and courier services will have to connect their bases. In addition to standard fields, agents specify additional fields:
- the size of your commission;
- telephone number of the agent, supplier and operator who accept the payment.
How to write a check for an advance payment?

If the client makes an advance payment, punch the document with the “Advance” sign. Do not indicate the product name, price and quantity if the volume and list of goods cannot be determined. For example, at the time of payment, the buyer does not know exactly how much product he needs. This was stated in a letter from the Ministry of Finance.

In the final receipt, indicate how much the client contributed upon full payment. Do not indicate an advance.

Examples of documents for an advance payment (for convenience, some details are not shown)

What is the penalty for errors on a check?

For individual entrepreneurs - 1,500–3,000 rubles, LLC - 5,000–10,000 rubles. Small and medium-sized businesses may be issued a warning if this is their first violation.

Remember
1. The client chooses himself - a paper document, an electronic one, or both.
2. A QR code is required only in paper documents.
3. Missing at least one requisite means a fine. Individual entrepreneur up to 3,000, LLC up to 10,000 rub.
4. BSO and cash receipt are now one and the same.
5. The client returned the goods or noticed an error immediately - issue a “return receipt”.
6. If you notice an error at the end of a shift, run a correction check.
7. The buyer made an advance payment, but did not decide how much goods he needed - do not write the name.
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Opening your own business is accompanied by the need to prepare a lot of documents that are required by the legislation of the Russian Federation. One of the most important for legal entities that sell goods is the KKM check.

Cash register receipt: the main document for the operation

For several years now, there has been a norm in the country that establishes the mandatory presence of a cash register for all business entities. After each transaction of selling goods, the individual entrepreneur must issue a cash receipt. It is this document that confirms open activity. On its basis, the cash discipline of individual entrepreneurs is checked, as well as compliance with all fiscal norms established by the legislation of the Russian Federation. For a failed cash receipt, the entrepreneur is expected to be punished in the form of a fine.

The check that is issuedcontrol- box officethapparatus, is a fiscal document that is printed on a special tape and must have a set of mandatory details. The latter include:

name of the individual entrepreneur according to registration documents;
taxpayer identification number - individual entrepreneur;
serial number that was assigned to the cash register at the manufacturer;
serial number;
date of purchase;
time of the transaction shown on the receipt;
price of purchase or service provided;
type of fiscal regime.

All these parameters can be indicated on this fiscal document during issuance in any order. That is, there is no single structure for a cash register receipt. The main thing is that the required details are indicated.

Issuing a cash receipt

The cash receipt must be legible. It is printed on a special ribbon. For each individual entrepreneur and type of cash register, its own settings are created, which include the basic details of the fiscal document.
In addition, there is additional information that can be printed on the check. Basically it is placed at the top of the document. It contains a greeting to the client, gratitude for choosing a retail outlet, the latest news, promotional offers or other similar information.

The name of the organization, namely individual entrepreneur, on the check can be supplemented with information with the address or telephone number of the entrepreneur. This is permitted at the request of the device owner.
The main body of this fiscal document specifies the type of operation:

sale;
return;
reversal and others.

This block also contains the name of the product units, their quantity and cost. The sales products section ends with a final line where information about the total amount, payment and delivery is entered. Also, after these points, the cashier’s personal identification number, date and time of purchase are written down.

The last part basically always shows the registration data of the individual entrepreneur, the serial number of the check machine, and the fiscal regime.

Receipt parameters are configured for each cash register. If failures occur during the operation and some details of this fiscal document are displayed poorly or are missing, then it is necessary to suspend the activity until the correct operation of the cash register is established.

Checking cash register receipts

The check machine must be used by all individual entrepreneurs who use cash as a payment method. After each transaction, a cash receipt must be printed. The issuance of these fiscal documents is verified by the tax authorities. A fine will be imposed on a check that is not cleared.

Checking the issuance of fiscal documents has several types:

regular - a scheduled audit according to a schedule previously drawn up by the tax authorities;
shuttle – checking the issuance of cash receipts several times a day for the same individual entrepreneur;
cross-checking is carried out by fiscal policy authorities from other regions;
raid - a comprehensive check by several government agencies.

The main goals of such control actions of individual entrepreneurs are their compliance with the norms of legislative acts on cash registers and the preparation of relevant documentation, as well as the completeness of the receipt of revenue.

The inspection is carried out by observation, test purchases, and document review. All data obtained during control actions makes it possible to identify violations or their absence.

Fines

An unclogged or incorrectly drawn up check are the reasons that lead to a fine being imposed on the individual entrepreneur. The Code of the Russian Federation on Administrative Offences, Article 14.5, establishes punishment for such violations. The fine amounts range from 1.5 to 2 thousand rubles for individual entrepreneurs.

It is the issuance of fiscal documents that confirms the purchase and sale transaction. The cash receipt must be printed exclusively by the cash register. Other methods of preparing this fiscal document are not possible.

The only exceptions are those individual entrepreneurs who are permitted by law to use strict reporting forms instead of a cash receipt. In such cases, there is no penalty for failure to issue a check. But this document is used mainly by those individual entrepreneurs who provide services without selling goods.

The main reasons for imposing a fine in the process of using cash registers and issuing cash receipts are:

non-use of cash registers;
use of control equipment that is not registered with the tax authorities;
use of cash register, which is not included in the State Register;
using faulty equipment that prints incomplete receipts;
use of a cash register without a seal;
issuing checks with amounts different from those actually paid.

The fine is imposed by the fiscal authorities after violations are detected.

Innovations for 2019

More than once there has been information in the media about the abolition of the mandatory presence of a cash register for individual entrepreneurs in 2019. But it is worth noting that tax officials categorically denied these data. The use of cash register equipment will continue to be mandatory for all businessmen.

Although there are new requirements that will need to be met in 2019. The point is that check machines will have to be configured to be able to transfer cash receipts to customers online. Such requirements are spelled out legally in the draft with amendments to 54-FZ “On the use of a cash register.”

Such innovations also suggest that starting from 2017, fiscal accounting of cash registers will be more automated and entrepreneurs will not have to go to the tax authorities so often, since everything will be registered online.

In 2019, cash register equipment will be improved with fiscal drives that will transmit information. To carry out transactions and transfer data, the owner of the cash register will need to have an electronic signature, which is analogous to a regular one, but in a digital format.

The updated equipment, which all entrepreneurs will need in 2019, has not yet fully entered the markets. The re-equipment of those devices that already exist now will be carried out in 2019 at the expense of the businessmen themselves.

In addition, additional maintenance costs will appear in 2019, namely:

OFD 2019 – 3000 rubles;
Connection to a cash register costs about 500 rubles.

But all these changes imply acceleration of work and simplification of reporting to tax authorities in 2019.

A cash receipt is an integral attribute of every transaction. This is worth remembering for every individual entrepreneur who accepts cash payments. Regardless of what activity he is engaged in, issuing checks is a rule that will protect against the impositionfineov and additional problems with tax authorities.

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In the process of purchasing and selling goods to the client one of the documents confirming the fact of purchase is a cash receipt. The legislation regulating the procedure for issuing and processing them periodically undergoes changes.

Why is it needed?

The very concept of a cash receipt can combine two different meanings: directly cash receipt and sales receipt.

A cash receipt (it is also called a fiscal receipt) is issued directly upon the acquisition of an item, value, product and its registration takes place on the basis of the data in. The need to print and create such a document is caused by the following factors:

Confirmation of purchase. Often, buyers need such a document certifying the purchase, either to confirm the amount spent on the purchase or simply the purchase itself during a certain period of time.
It is important when purchasing equipment or things with a certain warranty period for them. Often, in the event of a breakdown as a result of operation, in addition to the warranty card itself, it is necessary to provide a cash receipt - without it, they cannot always carry out repairs or eliminate the malfunction.
Confirmation of withdrawal from the balance of a certain product. Often, when carrying goods through the cash register (if these are retail chains, supermarkets, shops), the automated accounting system simultaneously produces from the main balance, when a purchase document is knocked out at the checkout. At some enterprises, the goods are first shipped, and then a receipt is issued. In any case, the amount of money for the material assets released must match the amount passed through the cash register.
A cash receipt is a kind of confirmation of the total amount of goods sold for those business entities whose chosen taxation system obliges them to issue such a document to the buyer when purchasing goods. Accordingly, when submitting reports (profit from sales, turnover of funds for a specific period of work), the amount according to the periodic cash register report must coincide with the figure indicated in the tax returns.

The sales receipt has several differences from the cash register:

is a form filled out manually by the seller or responsible person;
contains data about the place where the purchase of value was made, the article or type of product, price, name and signature of the seller.

Sales receipt is not a mandatory document for individual entrepreneurs (with the exception of the sale of technical goods or others for which a guarantee is given for a certain period of use). One important feature is its invalidity printed on the fiscal machine.

Sample for 2018

In accordance with the current law of July 3, 2016, regulating issues relating to cash receipts, from July 1, 2018 for most organizations and individual entrepreneurs It is mandatory to use online cash registers, which, simultaneously with printing the document via Internet connection, instantly transmit information about the sale to the server of the Federal Tax Service.

Existing requirements for devices that generate and print cash receipts, following:

a cash register operating online must have a case with information containing the serial number of its manufacturer;
the fiscal device must contain a built-in clock mechanism, as well as a device to ensure uninterrupted printing of receipts;
the fiscal information storage device in the cash register must independently accept, decrypt and process data from any type of cash register, while at the same time there must be a ban on the possibility of correcting any data;
the fiscal apparatus must be connected to the Internet to be able to transmit data to the Federal Tax Service, and also, if necessary, send it by email (except for cases provided for by law).

Until 2018, only 7 details were required to be displayed on a cash receipt. At the moment, due to the introduction of online cash registers, the required amount of information has increased and should consist of: the following information:

Name of the organization;
individual number of the enterprise (company);
registration number of the cash register;
(the number is calculated per work shift);
date and time when payment for the purchase was made;
value added tax rate and the amount of the tax itself;
fiscal sign of a cash receipt;
place of payment (if the funds were received indoors, then the postal code; if in transport, then the name of the car and its number; if the purchase was made through an order and payment via the Internet, then the website address is displayed on the receipt);
number of the shift in which the purchase of material value was made;
the name of the goods purchased, or the work performed or services rendered;
the cost of one unit of goods, work or services performed (if available, discounts and trade margins are also taken into account);
the total quantity and total cost of goods or services sold, taking into account discounts (if any) and existing markups on products;
the taxation system on which the company selling the product or service is located;
form of payment for the purchase (cash or by bank transfer);
payment amount – if payment is made partly in cash, and partly by card or money transfer, then the amount of each of such payments;
sign of the calculation made according to the corresponding classification: receipt, return of receipt, expense and return of expense (in this case, the classification refers specifically to the operation carried out by the seller - for example, in the case of the sale of goods, a calculation occurs and funds are received into the company's account - then according to the classification “receipt” is displayed on the check);
document's name;
for a check that is stored in the machine or transmitted to the Federal Tax Service, a special fiscal sign of the message;
document number in order;
serial number of the device;
the position of the person who accepted funds from the buyer (with the exception of payment via the Internet);
if the purchase is made via the Internet, then the company’s email address;
the buyer's email address if he wishes to receive a check via the Internet;
website address where you can check the available information on the check.

Requirements

The main requirements for cash receipts are the following:

complete presence on the document of all details necessary for display;
clarity of the data displayed on the check and the ability to read it within 6 months from the date of issue;
the obligation to print and issue cash receipts to customers when making a purchase and making payments for it (except for single tax payers or those on the patent tax system);
compliance with the principle of issuing a document - generating a cash receipt after payment, transferring information to the fiscal drive, sending data to the operator, checking and confirming information, transferring data to the Federal Tax Service.

It is worth noting that the existing online cash register system may not be applicable in some cases provided for by law. This mainly includes remote settlements where there is no Internet connection.

In the event that an individual legal entity or individual does not issue a cash receipt (permanently or in individual cases), or the printing of the document and the information contained on it does not comply with existing requirements, the regulatory authorities have the right to hold the manager and authorized persons accountable, which threatens with a fine and the possibility of deprivation of licenses and existing permits to operate.

What can be issued instead of a cashier's check? Details are in this issue.

The phrase “cash register decoding” (cash register) is used as a concept of technical support in the field of trade operations. The term is an important element of interaction between business entities, the controlling system and the consumer. The operation of cash registers has become a necessary condition in the practice of private business. If previously it was a convenient and reliable factor in ensuring and guaranteeing the quality of goods and services sold, today the seller himself is interested in using accounting equipment.

Purpose of a cash register and composition of the form

The abbreviation KKM refers to a device designed for state tax authorities to supervise the circulation of funds, their timely entry into primary calculation, accounting for the movement of goods and the work of sellers. The main function of the system is to register on paper (cash receipt) information about the purchase and sale transaction and store data in memory, as well as handing it over to the consumer.

A cash receipt is an accounting material automatically printed by a machine that is adjusted for a specific entrepreneur. The form refers to strict accountability documentation. Deciphering actually means the presence of certain information and the ability to classify it.

A legalized sample cash document includes three main sections: header, body and ending. The following are programmed in the header:

name of the enterprise;
check number;
taxpayer identification code;
serial number of cash register equipment.

At the request of the owner of the trading enterprise, other details may be indicated. The basis of the body of the form is the types (sale, purchase, refusal) and the composition of cash transactions. The name of the product, its price, quantity and amount are registered. The body of the fiscal document ends with a payment section, which indicates the total purchase amount, types of payment (cash or payment card), promotional discounts, and change amount. The following should be entered at the end of the form:

time and date of the operation;
Full name of the cashier;
KKM registration number;
sign of the fiscal regime;
electronic signature is a cryptographic symbol.

Decoding the above attributes is an act of evidence of the purchase and sale, allowing fiscal structures to clearly monitor the businessman’s compliance with the laws of handling funds and control the amount of revenue at different times. All information should be clearly visible and easy to read.

If any of the details are missing or difficult to read, the cashier or the owner of the outlet himself is obliged to stop trading operations until the operation of the cash register is completely corrected. Various structures for placing information on a check are allowed, the main thing is that it is present and corresponds to the established form.

Functions of cash receipts

In addition to the information and fiscal burden placed on the form, another purpose of the paper medium for trading transactions is known. A check can be an excellent advertising tool. Reputable business structures in the form of large supermarkets are especially successful in this. The receipt often contains information about promotions, seasonal discounts and sales.

This practice does not contradict the requirements of the tax office if all the required information about the sale and purchase is present in the document. Often the consumer himself needs to prove certain expenses. For example, many organizations will not accept an expense report without a receipt. Unfortunately, sometimes you have to prove your case through court, during which an inconspicuous but very important cash document can again come in handy.

The majority of customers believe that it is impossible to return a purchase without a receipt. But legislation in the field of consumer protection is on the side of the latter. The product can be returned even if the buyer does not have a receipt. The only condition is the need to provide strong evidence that the subject of the dispute was purchased from this trading company. It's even better when there are witnesses. Thus, the loss of a fiscal form does not lead to the loss of the opportunity to return a low-quality product.

Responsibility for violations in the work with control equipment

An important property when deciphering a check as a necessary fiscal document is the fact that it has been punched. If the form is not registered, the businessman violates the rights of the buyer, as well as his obligations to comply with payment discipline. The law provides for the imposition of a fine on an unscrupulous entrepreneur. Its amount ranges from 3 thousand to 4 thousand rubles. A document that, when decrypted by the cash register, has not been registered and does not comply with the rules established by law, is also equivalent to a blank check.

Every merchant should understand that falsifying cash forms is a violation of the law and entails administrative and even criminal liability. Modern technology can determine the authenticity of a document when decoding. Cash registers allow you to issue copies because they are equipped with a storage device. A duplicate check has the same value as the original.

Only a trained salesperson who knows how to read a receipt and also knows what to do in certain cases can be involved in performing duties at the cash register. Any breach of the form is recorded by the cash register system and becomes the basis for recording the amount at the cash desk, which is the taxable base. Control systems have now become a common subject in business environments.

In addition to fiscal functions, they allow you to determine the success of the sale of goods by different groups, determine the time most visited by customers and, based on this, formulate a business strategy.