Order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20/229@ "On approval of additional details of fiscal documents and formats of fiscal documents required for use"
A comment
The Federal Tax Service of Russia published the order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20/229@ (hereinafter referred to as the Order). The document has been awaited for a long time and with impatience, because it establishes mandatory formats for fiscal documents and applies to all sellers who have switched (are preparing to switch) to online cash register systems.
The order was required after the new edition of Federal Law dated May 22, 2003 No. 54-FZ “On the use of cash register equipment...” (hereinafter referred to as Law No. 54-FZ) came into force on July 15, 2016. Let us remind you that according to the new rules, instead of “old” style cash registers, sellers must use online cash registers with the function of transferring fiscal documents to the tax office ().
A fiscal document is fiscal data presented in established formats on paper and (or) in electronic form (Article 1.1 of Law No. 54-FZ) - information that the tax authority receives from the taxpayer.
According to the Order, there are only 11 fiscal documents (Table 6):
- Registration Report (Table 7)
- Report on changes in registration parameters (Table 7, 8)
- Shift opening report (Table 17)
- Report on the current status of settlements (Table 18)
- Cash receipt (Table 19)
- Correction cash receipt (Table 30)
- Strict reporting form (Table 19)
- Correction strict reporting form (Table 30)
- Shift closing report (Table 32)
- Report on closing the fiscal accumulator (Table 33)
- Operator Confirmation (Table 34)
Each fiscal document has its own set of mandatory details (Table 4, 5). Since some fiscal documents can be generated both in printed and electronic form, the composition of the details of the fiscal document may differ. Moreover, the need to indicate one or another detail in documents depends on the version of the fiscal document format (clause 3 of Appendix No. 1 to the Order). There are only three formats, they are shown in Table 3 of the Order.
Let's focus on the most common fiscal document - a cash receipt.
Details of the cash receipt and correction check
There are quite a lot of details of fiscal documents. The main part of them is established by law No. 54-FZ. For example, among the details of a cash receipt (CSR) we can highlight:
- name of the fiscal document (Tag 1000);
- buyer's telephone or email address (Tag 1008);
- fiscal storage number (Tag 1041);
- subject of calculation (Tag 1059);
- applied taxation system (Tag 1055);
- indicator of the subject of calculation (Tag 1212);
- indicator of the calculation method (Tag 1214).
Additional details of the correction cash receipt are established by the Order. These include:
- Cashier's INN (Tag 1203);
- correction type (1173);
- basis for correction (1174);
- fiscal attribute of a message for an archive (long-term storage message stored in the archive of a fiscal storage device).
Check details "Indicator of the subject of payment"
One of the interesting innovations of the legislator is the obligation of the seller to indicate in the cash receipt the values of the attribute “attribute of the subject of payment” (Tag 1212).
The attribute of the subject of calculation characterizes the subject of calculation and can take 13 values (Table 29). The most common ones are:
- goods sold, with the exception of excisable goods (name and other information describing the goods) – “GOOD” or “T”;
- excisable goods sold (name and other information describing the goods) – “EXCISABLE GOODS” or “AT”;
- work performed (name and other information describing the work) – “WORK” or “P”;
- the service provided (name and other information describing the service) – “SERVICE” or “U”;
- advance payment, deposit, prepayment, loan, payment contribution, penalty, fine, remuneration, bonus and other similar item of calculation - “PAYMENT” or “P”, “PAYMENT” or “B”;
- remuneration for a user who is a paying agent (subagent), bank paying agent (subagent), commission agent, attorney or other agent - “AGENT REMUNERATION” or “AB”.
Check details "Settlement Attribute" and "Settlement Method Attribute"
These details characterize the calculation itself. The “settlement attribute” attribute can take the following values:
- receipt - when receiving funds from a buyer (client), for example, receiving payment for goods sold,
- return of receipt - return to the buyer (client) of funds received from him, for example, issuing money to the buyer when he returns the goods,
- expense – issuance of funds to the buyer (client), for example, when delivering scrap metal,
- reimbursement of expenses - receipt of funds from the buyer (client) issued to him, for example, if a person takes back returned scrap metal.
Payment is characterized by another check attribute - “payment method attribute” (Tag 1214), it has 7 values:
- Full prepayment before the transfer of the settlement item - the value is ADVANCE PAYMENT 100%" or "1";
- Partial advance payment before the transfer of the settlement item – “ADVANCE PAYMENT” or “2”;
- Advance – “ADVANCE” or “3”;
- Full payment, including taking into account the advance payment (prepayment) at the time of transfer of the subject of payment - “FULL SETTLEMENT” or “4”;
- Partial payment of the subject of settlement at the time of its transfer with subsequent payment on credit - “PARTIAL SETTLEMENT AND CREDIT” or “5”;
- Transfer of the subject of payment without payment at the time of its transfer with subsequent payment on credit - “TRANSFER ON CREDIT” or “7”;
- Payment for the subject of settlement after its transfer with payment on credit (loan payment) – “LOAN PAYMENT” or “9”.
As you can see, the concepts of “prepayment” and “advance” for the purposes of using cash register systems are now different. Prepayment refers to the receipt of funds from the buyer for a certain product (work, service) before its transfer. An advance represents the receipt of funds from the buyer when the supplied goods (work, service) are unknown.
Modes of use of CCP
The new cash register equipment can be used in several modes (clause 2 of Appendix 2 to the Order). They are used to describe the fiscal data format (FDF):
- offline mode – mode of operation of a cash register that does not provide for the transfer of FD to the tax authorities in electronic form through the OFD. This mode is possible if the CCP is used in an area remote from communication networks (clause 7 of Article 2 of Law No. 54-FZ);
- data transfer mode – the mode of operation of the cash register, which provides for the mandatory transfer of FD to the tax authorities in electronic form through the OFD;
- automatic mode – the mode of using a cash register as part of an automatic device for settlements when making payments with a buyer (client) in an automatic mode using a cash register without the participation of an authorized person of the organization or an individual entrepreneur (cashier).
It should be taken into account that the fiscal document and its details must have a certain format. There are several versions of FFD:
- FFD 1.0 (valid until 01/01/2019);
- FFD 1.05;
- FFD 1.1.
Finally
The said Order comes into force on 04/25/2017. Of course, its goal is an attempt by the legislator to control not only the volume of goods (works, services) sold, but also to carry out a more detailed analysis of the calculations being carried out.
CCP users will be able to appreciate all the advantages and disadvantages of the new order very soon. For most taxpayers, the deadline for switching to online cash register systems is from 07/01/2017. For information on the timing of the transition to online cash register, see.
We suggest talking in this article about what a cashier's check is. It will be clearly explained what a fiscal and non-fiscal check is, as well as what the differences between them are. According to the current rules of the tax system, some organizations that sell certain objects are required to issue a receipt to the buyer as confirmation of the successful completion of the transaction. However, many individuals do not even think about the fact that checks are important documents that must be drawn up in a certain way and contain a range of data. With the help of a check, the consumer will be able to prove that he paid a certain amount of money for a particular product and protect his rights if its quality turns out to be inadequate.
Cash receipt
Buyers receive a huge number of checks every day and in most cases do not attach importance to documents of this nature, immediately throwing them away. Cash receipts are printed on white ribbon paper and are intended to document the purchase and sale transaction. Some cash register receipts can be used to identify the country in which they were printed, as well as the model of the cash register. This is done due to the presence of appropriate logos and symbols on the document. A receipt is an essential requisite for carrying out a process such as the return or exchange of goods, since it is it that acts as proof that the purchase was actually made.
There is a law “On the Protection of Consumer Rights,” Article 25 of which states that the procedure for returning low-quality goods can be carried out without a cash receipt. The absence of a document of this kind from the buyer does not cancel the opportunity associated with the implementation of the protection of consumer rights.
Fiscal receipt
Many people have heard about this type of document as a fiscal check, but not everyone knows what its features are. A fiscal document is a check on which a fiscal sign is displayed. In other words, all checks containing the letter “F” are fiscal. Documents of this kind can be printed not by any cash registers, but only by those registered with the tax service. All cash receipts are divided into categories of two types - fiscal and non-fiscal. Checks belonging to the first type differ from the second group of documents in that they contain slightly more information and details, namely:
- Taxpayer identification number. This is a special code consisting of a numerical combination, which is necessary for monitoring taxpayers located on the territory of the Russian Federation, as well as for their accounting. In the case of fiscal receipts, this is an identification number assigned to a legal entity/individual, which is the organization issuing them (store, supermarket, and so on). On a fiscal type cash receipt, the consumer must, if necessary, find an identification number.
- Cash register number. A device designed to automate various cash transactions, as well as ensure control of all cash receipts, record transactions related to the purchase of goods, and print receipts, is called a cash register. Each such device is assigned its own unique registration number, which must be present on fiscal receipts.
- Fiscal sign. The fact that there is a fiscal sign on the check is indicated by the letter “F” affixed to it. A sign of this kind is generated on a document using a special device called a fiscal drive. Such signs are divided into several types, each of which can be read in more detail in the Federal Law of the Russian Federation under number 54.
Thus, it is quite easy to distinguish a fiscal receipt from a non-fiscal document. If an individual finds on a check a code combination of numbers, which is the taxpayer identification number, as well as the number of the cash register and the letter “F” (sometimes it can be in combination with other letters of the Russian alphabet), then this indicates that he is a fiscal . In some cases, only part of the listed documents may appear on the document. In such situations, this indicates that the check was drawn up without complying with the relevant legislative norms for documents directly related to merchandising.
It should be noted that the requirements for issuing non-fiscal checks are not so stringent. Such a document may contain only part of the listed characteristics, and in some cases even all. If a non-fiscal check contains the same details as a fiscal check, then it can only be distinguished thanks to the method by which it was printed. Fiscal receipts are generated through a cash register and are documents confirming the purchase of goods. Non-fiscal receipts are printed without the use of a special cash register and are not a document as such.
Sample fiscal document
A fiscal document is a check containing a certain kind of information, with the help of which you can resolve issues arising in connection with the purchase of goods of inadequate quality, as well as resolve all problems with the tax office. In some cases, the information displayed on the fiscal document, on the contrary, indicates that the legal entity violated tax legislation. However, in any case, the check, which is a fiscal document, must contain the following information:
- Seller's name. First of all, this is the name of the store where the purchase is made. Sometimes the name on the store sign and the one that is official may be different. However, one way or another, this detail must be present on the check in the upper part in the center. In addition, the document must contain information indicating which legal form the seller belongs to. For example, an individual entrepreneur.
- Date and time. Also, the document must contain the current date in the format day/month/year and the time of purchase. As for time, it should contain information not only about hours and minutes, but even about seconds. If the time printed on the check is not synchronized with the actual time, then this is a serious violation. In such situations, the operation of the cash register is stopped until the error is completely corrected.
- Cash transaction number/cashier information. Each operation that is carried out at the checkout is assigned its own serial number. This digital combination is unique and is necessary for tax authorities to carry out appropriate control. Also, the check must contain the cashier’s surname and initials, and in some cases, his personal signature, indicating the validity of the purchase and sale transaction.
- Name of goods/purchase price. The main purpose of any receipt is to display the names of the goods that were purchased, as well as their cost. If the buyer purchased several units of the same product, then its name is written down once, and the required quantity is put opposite. The exact cost of each product must also be present, and the total purchase amount must be indicated at the bottom of the document.
It should be noted that cash registers are issued by tax authorities. At the time of issuance, these services record the numbers assigned to a particular device, and thus control that sellers pay all tax contributions on time and in full.
Privacy agreement
and processing of personal data
1. General Provisions
1.1. This agreement on confidentiality and processing of personal data (hereinafter referred to as the Agreement) was accepted freely and of its own free will, and applies to all information that Insales Rus LLC and/or its affiliates, including all persons included in the same group with LLC "Insails Rus" (including LLC "EKAM Service") can obtain information about the User while using any of the sites, services, services, computer programs, products or services of LLC "Insails Rus" (hereinafter referred to as the Services) and in during the execution of Insales Rus LLC any agreements and contracts with the User. The User's consent to the Agreement, expressed by him within the framework of relations with one of the listed persons, applies to all other listed persons.
1.2.Use of the Services means the User agrees with this Agreement and the terms and conditions specified therein; in case of disagreement with these terms, the User must refrain from using the Services.
"Insales"- Limited Liability Company "Insails Rus", OGRN 1117746506514, INN 7714843760, KPP 771401001, registered at the address: 125319, Moscow, Akademika Ilyushina St., 4, building 1, office 11 (hereinafter referred to as "Insails" ), on the one hand, and
"User" -
or an individual who has legal capacity and is recognized as a participant in civil legal relations in accordance with the legislation of the Russian Federation;
or a legal entity registered in accordance with the laws of the state of which such person is a resident;
or an individual entrepreneur registered in accordance with the laws of the state of which such a person is a resident;
which has accepted the terms of this Agreement.
1.4. For the purposes of this Agreement, the Parties have determined that confidential information is information of any nature (production, technical, economic, organizational and others), including the results of intellectual activity, as well as information about the methods of carrying out professional activities (including, but not limited to: information about products, works and services; information about technologies and research activities; data about technical systems and equipment, including software elements; business forecasts and information about proposed purchases; requirements and specifications of specific partners and potential partners; information, related to intellectual property, as well as plans and technologies related to all of the above) communicated by one party to the other in written and/or electronic form, expressly designated by the Party as its confidential information.
1.5. The purpose of this Agreement is to protect confidential information that the Parties will exchange during negotiations, concluding contracts and fulfilling obligations, as well as any other interaction (including, but not limited to, consulting, requesting and providing information, and performing other instructions).
2. Responsibilities of the Parties
2.1. The Parties agree to keep confidential all confidential information received by one Party from the other Party during the interaction of the Parties, not to disclose, disclose, make public or otherwise provide such information to any third party without the prior written permission of the other Party, with the exception of cases specified in the current legislation, when the provision of such information is the responsibility of the Parties.
2.2.Each Party will take all necessary measures to protect confidential information using at least the same measures that the Party uses to protect its own confidential information. Access to confidential information is provided only to those employees of each Party who reasonably need it to perform their official duties under this Agreement.
2.3. The obligation to keep confidential information secret is valid within the validity period of this Agreement, the license agreement for computer programs dated December 1, 2016, the agreement to join the license agreement for computer programs, agency and other agreements and for five years after termination their actions, unless otherwise separately agreed by the Parties.
(a) if the information provided has become publicly available without a violation of the obligations of one of the Parties;
(b) if the information provided became known to a Party as a result of its own research, systematic observations or other activities carried out without the use of confidential information received from the other Party;
(c) if the information provided is lawfully received from a third party without an obligation to keep it secret until it is provided by one of the Parties;
(d) if the information is provided at the written request of a government agency, other government agency, or local government body in order to perform their functions and its disclosure to these bodies is mandatory for the Party. In this case, the Party must immediately notify the other Party of the received request;
(e) if the information is provided to a third party with the consent of the Party about which the information is transferred.
2.5.Insales does not verify the accuracy of the information provided by the User and does not have the ability to assess his legal capacity.
2.6. The information that the User provides to Insales when registering in the Services is not personal data, as defined in Federal Law of the Russian Federation No. 152-FZ of July 27, 2006. “About personal data.”
2.7.Insales has the right to make changes to this Agreement. When changes are made to the current edition, the date of the last update is indicated. The new version of the Agreement comes into force from the moment it is posted, unless otherwise provided by the new version of the Agreement.
2.8. By accepting this Agreement, the User understands and agrees that Insales may send the User personalized messages and information (including, but not limited to) to improve the quality of the Services, to develop new products, to create and send personal offers to the User, to inform the User about changes in Tariff plans and updates, to send the User marketing materials on the subject of the Services, to protect the Services and Users and for other purposes.
The user has the right to refuse to receive the above information by notifying in writing to the email address Insales -.
2.9. By accepting this Agreement, the User understands and agrees that Insales Services may use cookies, counters, and other technologies to ensure the functionality of the Services in general or their individual functions in particular, and the User has no claims against Insales in connection with this.
2.10. The user understands that the equipment and software used by him to visit sites on the Internet may have the function of prohibiting operations with cookies (for any sites or for certain sites), as well as deleting previously received cookies.
Insales has the right to establish that the provision of a certain Service is possible only on the condition that the acceptance and receipt of cookies is permitted by the User.
2.11. The user is independently responsible for the security of the means he has chosen to access his account, and also independently ensures their confidentiality. The User is solely responsible for all actions (as well as their consequences) within or using the Services under the User’s account, including cases of voluntary transfer by the User of data to access the User’s account to third parties under any conditions (including under contracts or agreements) . In this case, all actions within or using the Services under the User’s account are considered to be carried out by the User himself, except in cases where the User notified Insales of unauthorized access to the Services using the User’s account and/or of any violation (suspicion of violation) of the confidentiality of his means of accessing your account.
2.12. The User is obliged to immediately notify Insales of any case of unauthorized (not authorized by the User) access to the Services using the User’s account and/or of any violation (suspicion of violation) of the confidentiality of their means of access to the account. For security purposes, the User is obliged to independently safely shut down work under his account at the end of each session of working with the Services. Insales is not responsible for possible loss or damage to data, as well as other consequences of any nature that may occur due to the User’s violation of the provisions of this part of the Agreement.
3. Responsibility of the Parties
3.1. The Party that has violated the obligations stipulated by the Agreement regarding the protection of confidential information transferred under the Agreement is obliged, at the request of the injured Party, to compensate for the actual damage caused by such violation of the terms of the Agreement in accordance with the current legislation of the Russian Federation.
3.2. Compensation for damage does not terminate the obligations of the violating Party to properly fulfill its obligations under the Agreement.
4.Other provisions
4.1. All notices, requests, demands and other correspondence under this Agreement, including those including confidential information, must be in writing and delivered personally or via courier, or sent by email to the addresses specified in the license agreement for computer programs dated 12/01/2016, the agreement of accession to the license agreement for computer programs and in this Agreement or other addresses that may subsequently be specified in writing by the Party.
4.2. If one or more provisions (conditions) of this Agreement are or become invalid, then this cannot serve as a reason for termination of the other provisions (conditions).
4.3. This Agreement and the relationship between the User and Insales arising in connection with the application of the Agreement are subject to the law of the Russian Federation.
4.3. The User has the right to send all suggestions or questions regarding this Agreement to the Insales User Support Service or to the postal address: 107078, Moscow, st. Novoryazanskaya, 18, building 11-12 BC “Stendhal” LLC “Insales Rus”.
Publication date: 12/01/2016
Full name in Russian:
Limited Liability Company "Insales Rus"
Abbreviated name in Russian:
LLC "Insales Rus"
Name in English:
InSales Rus Limited Liability Company (InSales Rus LLC)
Legal address:
125319, Moscow, st. Akademika Ilyushina, 4, building 1, office 11
Mailing address:
107078, Moscow, st. Novoryazanskaya, 18, building 11-12, BC “Stendhal”
INN: 7714843760 Checkpoint: 771401001
Bank details:
In addition to online registration of a cash register through your personal account on the Federal Tax Service website, you can personally contact any tax office in the country and register a cash register on the spot, as well as register a cash register from the personal account of the fiscal data operator. But in this article we will look specifically at registering an online cash register on the nalog.ru portal.
Before you start registering an online cash register, make sure that you:
- chose OFD and entered into an agreement with him
2. The Federal Tax Service verifies these applications using the Unified State Register of Legal Entities/Unified State Register of Individual Entrepreneurs, as well as the CCP and FN registers.
3. If the verification is successful, then the cash register is assigned a registration number.
4. Fiscalization of equipment is carried out, that is, data is entered into the cash register: registration number issued by the tax office, data of the OFD and the user of the cash register. This can be done either by the cash register owner himself or by an external organization specializing in this activity.
For the first time, it is better to entrust the registration to a special organization, as there is a risk of making a mistake. And an error may lead to the need to change the fiscal drive.
5. Fiscalization parameters (FP or FPD) are transmitted through the Federal Tax Service website or on the OFD website.
6. The FP is checked to determine the correct operation of the fiscal drive.
7. Cash register registration cards with the signature of the Federal Tax Service are issued in electronic form.
Registering an online cash register: step-by-step instructions
Step 1 - submit an application on the Federal Tax Service website
To register a cash register, you need to go to your personal account on the website www.nalog.ru and select the section “Accounting for cash register equipment”. You will be taken to a page that has a button “Register CCP”. When you click on this button, the “Fill in application parameters manually” window appears.
Select the CCP model, indicate the address of the CCP installation location, the name of the installation location (name of the retail outlet where it is located). The installation location address must be selected from the FIAS directory.
Be prepared for the fact that not all addresses are included in the FIAS directory. Therefore, before you start registering a cash register, go to the FIAS website and check if the address of your outlet is in the directory. If there is at least a street on which the retail outlet is located, then you can register a cash register without any problems. If there is no street or address, then there may be a problem with online registration.
What to do if the street and address are not in the FIAS directory?
Ilya Korionov advises collecting all the title documents for this retail outlet, contacting the administration of the district in which the outlet is located, and submitting an application to include the premises in the FIAS address directory.
Next you need fill in the CCP parameters— indicate the serial number of the fiscal drive and the serial number of the cash register. All serial numbers of cash registers and serial numbers of fiscal storage devices are in the Federal Tax Service database. When you specify a number, an automatic check for the presence of the number in the database immediately starts. It also automatically checks to see if this number is registered to someone else.
Step 2 - introduction of special parameters for the use of CCP
If the verification is successful, you will proceed to the next stage of registering an online cash register on the Federal Tax Service website. A window will appear in front of you in which you need to select special parameters for using CCP.
Among the various parameters, there is one such as “KKT is intended to operate exclusively in offline mode.” This means that your retail outlet or place of business where you use cash register devices is located in an area remote from communication networks. The list of such territories is approved by regional legislation or by order of the regional government (on the website of the regional administration you can find a document listing such territories). If your cash register is located in such an area, then you can check the box indicating the parameter “Cash register is intended to work exclusively in offline mode.” Be careful: if you do not initially check the box, you will not be able to specify this parameter later.
Step 3 - select OFD from the list
After specifying the special parameters for the use of CCP you need to select a fiscal data operator. He is selected from the list, so you need to conclude an agreement with him in advance, even before registering the online cash register with the tax office.
Step 4 - entering the registration number of the cash register and tax identification number into the cash register itself
After selecting the operator, click the button "Sign and send". At this moment, you submit the form for verification by the Federal Tax Service. If it is successful, then on the site a window will appear with the registration number of the cash register, which will need to be entered into the cash register itself along with the TIN. This is done in administration mode or in service mode, depending on the cash register model. Be especially careful when entering numbers!
If, when entering the registration number and TIN, you make a mistake in at least one digit, then the fiscal drive “will become invalid,” that is, it can be thrown away.
Step 5 - filling out the “Report on registration of cash register equipment...”, printing out the receipt
After you enter the registration parameters into the cash register, it will print a receipt. It will indicate the parameters of fiscalization (FP or FPD) - 10 digits. Fiscalization parameters in the form of 10 digits must be entered on the Federal Tax Service website in the “Report on registration of cash register equipment...” window - in the line “Fiscal attribute”.
In addition, in the same window, you must indicate the number and date of the fiscal document in the line “Date, time of receipt of the fiscal document” (you take this information from the check).
Also the number of the fiscal document is indicated— this is the serial number of the check.
After filling in all the lines, click the button "Sign and send".
Step 6 - Receive your registration card
If fiscalization was successful, then you will receive a registration card signed with an enhanced qualified signature of the Federal Tax Service. Having a card in electronic form in your personal account on the Federal Tax Service website is enough to start working with cash register systems.
Ilya Korionov focuses attention on the following point: before receiving a registration card, it is technically possible to punch checks, but under no circumstances should this be done! If for some reason your registration fails, and a fiscal document appears at the cash register that was not transferred to the OFD (this will not be possible to do before registration!), then after 30 days the cash register will be blocked.
Step 7 - entering registration parameters into your OFD personal account
After receiving the registration card you need to specify the registration parameters in your OFD personal account. After this operation you can start working.
The most common mistakes in registering an online cash register
— Discrepancy between registration data and actual cash register settings
This error occurs when entering registration data on the Federal Tax Service website and at the cash desk itself. Technically, this data is not synchronized with each other, so you need to independently check that the data indicated on the website www.nalog.ru corresponds to what you indicated at the checkout. If the address of the installation location in the cash register does not correspond to what is on the website, the cash register will work, but you will violate the procedure for using the cash register.
— Incorrect registration number entered
An error here is unacceptable, since it leads to the fiscal drive failing.
— Incorrect indication of the OFD
An error often occurs when the OFD is changed: it is changed on the Federal Tax Service website, but not at the cash desk itself, or vice versa. In this case, the cash register will work, but the procedure for using the cash register will be violated.
— Frequent re-registration of the cash register (change of fiscal storage).
In modern market realities, to regulate the process of trade turnover between sellers and buyers, requirements for conducting business activities are established.
The main requirement when selling goods, works or services is receipt confirmation of the transaction.
Every day we receive a large number of checks, but without giving them any importance, we often throw them into the trash. However, a check is not just a useless piece of paper, it is a payment document.
Checks can be printed in different forms and have different names. The most popular on the market is the fiscal check. Let's try to figure out what a fiscal check is.
A fiscal receipt is a document printed on a cash register, issued by the seller to the buyer as confirmation of the purchase of a product or service.
A cash register issuing fiscal receipts is subject to mandatory registration with the tax authority.
In order to register a cash register, you need to contact the tax service. The fiscal regime in the cash register is established only by the tax inspector. After installation, the inspector must check the device by printing a test receipt on it.
The check verifies special details and cash reports. If the device works without problems, the inspector registers it in the general tax system and puts it into circulation.
The seller uses fiscal checks to maintain accounting or tax records at the enterprise, and the buyer can use the check to return the product if it is not suitable for him.
A receipt is a document that confirms the fact of purchasing goods for a certain amount on a certain date.
Since the check is an official document registered with the tax office, regulatory requirements are imposed on its appearance, namely, it must contain fiscal data. What is the fiscal data in the check?
So, the fiscal receipt must contain the following details:
The fiscal mark looks different on different cash registers. As a rule, an indication of a fiscal receipt looks like the following designations: FR, F, FP, KKM with FP, Fiscal, Fiscal document.
Sample fiscal receipt
In the most general version, a legal entity’s fiscal receipt in 2019 may look like this:
PROGRESS LLC
Cashier: Sergeeva Olga
KKM 01189090 #8909
INN 1145765565098
EKLZ 6785467345
05/30/18 21:09 SIS.
Drywall 10X12
Acrylic paint Hidler 7l
RESULT
CASH =1600.00
**********FP***********
00006789# 049005
Having defined the concept of a fiscal check, you need to understand what the concept of non-fiscal payment documents means.
A non-fiscal receipt is a receipt printed on paper and is not a confirmation of the purchase or sale of goods.
If in tax relations a legal entity is in the UTII (single tax on imputed income) regime, then the company has every right to use non-fiscal checks.
The main distinguishing features of fiscal checks from non-fiscal ones are the following:
Unlike non-fiscal checks, fiscal checks are mandatory for legal entities in the form of individual entrepreneurs and business entities under the simplified tax system and OSNO tax regimes.
For carrying out activities without a fiscal receipt, a legal entity may be punished with a fine of up to 350 minimum wages.
In order for fiscal receipts to meet established requirements, you first need to correctly register cash register equipment.
In 2016, the law established a mandatory requirement for all enterprises to maintain an online cash register. Its presence greatly facilitated contact between the seller and control and supervisory authorities, which began to receive all the necessary information about tax agents via the Internet.
To register a cash register, you must submit a package of documents to the tax authority at the location of the company.
The package of documents must include: an agreement with a third-party organization for servicing the cash register, an application in the established form indicating the cash register number and details of the legal entity, a technical passport of the device, a lease agreement if the premises are not owned, etc.
As part of the new federal law regulating online cash registers, on July 1, 2017, the Federal Tax Service launched a project to verify fiscal receipts.
The check can be carried out by anyone who downloads the “Cash Receipt Check” mobile application from the official website of the Federal Tax Service of the Russian Federation to their phone.
The application allows you to check the legality of checks, store them electronically and, if signs of violation of the law are detected, promptly report them to the tax service.
After installing this application, you will need to register in it, indicating your personal data. This is done so that when making a purchase you can present the barcode to the cashier and receive a receipt using it, not to mention your data.
Having a receipt in hand, the user can send a request to verify the transfer of information about the purchase to the Federal Tax Service. To do this, you need to scan a QR code or manually enter the data from the receipt.
The application provides the opportunity to send a message to the Federal Tax Service in the following cases:
- The tax authorities have no information about the transaction;
- No printed or electronic receipt was issued by the seller;
- A check was issued with errors in the details.
Now many third-party unofficial sites also have services for checking the legality of checks.
Running a business is a great responsibility and high risks. Tax authorities maintain endless and total control over the process of deduction of tax payments, without missing a single fact of violation.
Competent payment document flow and control over cash accounting will save your business from unscheduled inspections and penalties for failure to issue fiscal receipts.
