There are three ways:

1. If you have 1C: Retail 2.2, then everything is standard.
2. Editing a template using the template editor from ATOL (only unchanged text)
3. Programmatic output of the required fields from 1C.

First way

First, I will respectively tell you about the existing functionality of 1C. In Retail 2.2 1C added functionality for editing cash register receipt templates. It is located in Administration - Printed forms, reports and processing - Templates for labels, price tags and cash register receipts.

How to work with this?

First, we need to determine which fields we will need, in the template click “Edit SKD” and “Edit data layout scheme”, add what we need and save, do not forget to move the field from available to selected on the fields tab.

After we have chosen what we want to additionally display in the receipt, write down the template and click “Edit Layout”, we can download two standard templates “default” and “advanced”, the first is just a standard option, and the second shows an example of an edited template .

In the layout, we already have the opportunity to add our own fields above and below the table of goods in the receipt, as well as display what we want as a non-fiscal document after the receipt, we just need to drag the fields from the possible ones to the place where we want to see them and edit them presentation format, you can simply add a text string.

And let's see what settings the fields have, I think everything is clear here from the screenshot: The field name is either text or the name of the field from the available ones (the calculated field checkbox must be checked), the prefix and postfix allow you to display an additional phrase in front of the field.

Some more information can be found here https://its.1c.ru/db/kkt#content:80:retail22

Everything seems great and nothing else is needed, but what to do if the company does not operate in 1C: Retail, purchasing it and setting up exchanges just for this is not very convenient.

Second way

The second option is to edit the template in the cash register itself. This method is suitable for those who do not have many cash registers and need to display some kind of header and footer, i.e. fixed text.

Atol released a KKT template editor.

Unfortunately, I didn’t take screenshots during setup, so I’ll borrow them from Atol’s instructions.

After launching the editor through the menu - cash register - configure the connection, we connect our cash register as in the cash register driver.

This is what our template will look like

Editing a template through this program is of course not as easy as in Retail 2.2, but still not difficult.

By clicking on the template line on the right and left there are buttons “+” (add a line below) or “-” (delete a line)

On the right we display the available fields and the field properties window.

Moving and adding fields is done mainly through the properties window.

Having selected the field we need in the template or in the list of available fields, we need to indicate in which block it will be located, on which line, starting with which character, and its length, after we indicate all this, it will be displayed in our template .

To add arbitrary text, you need to add “Free Line” fields. After we have placed our field, we need to indicate what will be displayed there; for this, there is a line editor button in the menu.

The field name contains the number of this free line: 1, 2, 3, etc. To change the label of a specific field, you need to count the number of lines by the field number starting from the 7th line, for example, if we have free line 1, then its text is in the line editor in line 8.

After all our manipulations, you can test the receipt (menu - cash register - test receipt) and load the template and free lines into the cash register (menu cash register - test receipt).

Before starting the manipulations, I advise you to save the check template via File - Save so that you can restore the template.

More details about this can be found in the template editor user manual.

You can download the editor from the Atol download center.

The disadvantage of this method is that you will have to download the template to each checkout, and you can’t add variable text this way, although the list of fields has fields such as “Custom Tag”, perhaps you can transfer your data through them, but how to transfer this in the documentation not indicated. I would be glad if someone knows and supplements this article with such information.

Third way

Well, the last way is to improve the 1C functionality.

Programmatically, it is possible to display your own lines in the same way as in the functionality of the receipt editor in Retail 2.2, i.e. before the table of goods, after it and as a separate non-fiscal document.

This limitation exists because 1C sends an xml file with check parameters to the cash register and, accordingly, the cash register will not accept any of our fictitious variables.

Where can all this be added?

I am describing my solution based on UT 10.3, but I think the principle of generating a receipt is the same in all 1C solutions and differs only in where these functions are located.

We will need the function Prepare Data for Fiscalization of a Check in the CheckKKM object module.

(For UT 11 this is the Check Parameters function in the form module of the DocumentFormRMK document CheckKKM)

In this function, we can replace the value that 1C substitutes with our own (for example, replace the seller or display a different item name, etc.)

We are looking for a cycle of iterating over strings in this function PM Products

// Product Items For Each Product Line From ReceiptKKM.Products Cycle

If we look at “Requirements for the development of drivers for connected equipment 2.1”, we will see that in the table of goods, not only goods can be transferred to the cash register, but also text strings and a barcode, this is what we will use.

First we need to get the structure of our string:

For the product line it looks like this

Receipt Line = EquipmentManagerClientServer.Receipt Fiscal Line Parameters();

For text like this

Receipt Line = Equipment ManagerClientServer.Receipt Text Line Parameters("My text");

If you look at the standard function Receipt Text Line Parameters, you can see that 1c does not give us the opportunity to perform our own alignment and set line breaks, but this can be corrected.

This is what a standard function looks like

Function Receipt Text Line Parameters (Text = Undefined) Export Line Parameters = New Structure();

LineParameters.Insert("TextString"); // String type. Outgoing service parameter.

Function ReceiptTextLineParameters(Text = Undefined, Alignment = "Left", LineWrap = False) ExportLineParameters = New Structure();

LineParameters.Insert("TextString"); // String type. Outgoing service parameter.

LineParameters.Insert("Text", Text); // Line, Required - text string LineParameters.Insert("LineWrap", LineWrap); // Boolean - Line break, default value is set.

RowParameters.Insert("Alignment", Alignment); // Line - Text alignment, Values: "Left", "Right", "Center".

returnStringParameters; EndFunction

Now by adding a text string we can specify alignment and wrapping.

• To add a text string we need to write the following:

Receipt Line = Equipment ManagerClientServer.Receipt Text Line Parameters("My text", "Center", False); GeneralParameters.ReceiptItems.Add(ReceiptLine);

Accordingly, instead of “My text” you can write anything using arbitrary data from the information base.

• Now let's decide where we want to add the line:

Before the product table

To do this, we need to add insert our code before the product loop.

Receipt Line = Equipment ManagerClientServer.Receipt Text Line Parameters("My text", "Center", False); GeneralParameters.ReceiptItems.Add(ReceiptLine); // Product Items For Each Product Line From ReceiptKKM.Products Cycle

• After the product table

To do this, insert our code after the loop

A sales receipt is a strictly accountable document that is widely used in trade when working with cash. It is used when a representative of the selling organization (for example, a cashier) must confirm the receipt of funds and the completion of the sale. Most often, sales receipts are used in cases where the seller has the right not to use cash registers in his work, or when the client asks, in addition to the cash register receipt, to issue a sales receipt, for example, to decipher the full list of purchased products.

FILES

Why do you need a sales receipt?

Quite often, sales receipts are asked to be issued by buyers representing an organization and purchasing certain types of goods for it (for example, a secretary when purchasing office supplies). In this case, the sales receipt is an attachment to the cash receipt and serves as an accounting document that confirms the expenses incurred by the enterprise.

In cases where the purchased product turns out to be of inadequate quality and the buyer wants to return the money for it or exchange it for similar products, the sales receipt serves as proof of the previous purchase.

Also, the document acquires legal force in cases where, for some reason, disagreements have arisen between the seller and the buyer that require resolution in court.

When issuing a sales receipt, it would not hurt the seller to remember one important nuance: when selling a product, in accordance with the norms established by law, the seller must warn the buyer about the shortcomings in it, both orally and in writing. A sales receipt is also suitable for recording a defect or defect in a product, which further guarantees the seller protection if the client suddenly decides to return products about the low quality of which he was warned in advance.

Rules for issuing a sales receipt

A sales receipt does not have a unified template, so enterprises and organizations can develop a document template on their own or write it in free form. Some organizations, having come up with their own form of the document, subsequently order a certain edition from the printing house and sellers fill out the forms by hand during sales, sellers of other companies enter all the information about the sale into a form file stored in the computer and print out the sales receipt on a printer each time a sale is made.

The number of tables and rows in a document is not limited, so depending on the situation, the sales receipt can be narrowed or expanded.

For example, you can add a line to indicate the article and grade (for textiles, clothing, fur products or shoes), sample, type and characteristics (for the sale of precious metals and stones), etc. In addition, you can include information about the warranty provided or the company logo on the sales receipt.

With all the variety of forms, the sales receipt should always contain the following information:

1. name and details of the organization,
2. information about a specific seller,
3. Product data:
   • Name,
   • quantity,
   • price,
   • total cost.

The sales receipt must be signed by the seller who made the sale.

It is not necessary to put a stamp on it, since starting from 2016, legal entities (as well as individual entrepreneurs) have the right not to use stamps and seals in their activities.

A sales receipt is issued in two copies, one of which remains with the seller, and the second is handed over to the consumer. To avoid filling out the same thing twice when filling out a sales receipt by hand, it is recommended to use carbon paper. It is necessary to issue a sales receipt immediately at the time of the purchase and sale transaction.

Instructions for filling out a sales receipt

This document is quite simple and should not cause any particular difficulties during registration.

• The first line of the sales receipt contains the full name of the enterprise distributing the goods, indicating its organizational and legal status and the OGRN number (from the constituent documents of the enterprise).
• Next, enter the actual address at which the sale is carried out.
• Then in the middle of the line the name of the document and its number according to the company’s internal document flow are written, and the date of the transaction is also entered.
• After this, in the appropriate line you need to indicate the position, surname, first name and patronymic of the employee who makes the sale.
• Then a special table should be included in the sales receipt. It is necessary to enter a detailed list of goods sold, indicating their name, unit of measurement (pieces, liters, kilograms, etc.), quantity, price and total cost.
• In the “Total” line we note the full cost of the products sold in words.
• In conclusion, the sales receipt must be certified by the signature of the seller who released the goods, with its obligatory decoding.

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:

1. 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.
2. 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.
3. 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.
4. 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 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 purchased product, or the work performed or services provided;
• 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.

A cash receipt is a document that confirms the fact of purchasing a product.

Having it, you can easily exchange your purchase if defects are found on it.

Externally, this document is no different from an ordinary rectangular paper strip. This is why many buyers are skeptical about receipts and throw them in the trash soon after making a purchase.

Purpose of the document and rules for its use

Domestic legislation states that the buyer has the right to return or replace a defective product if he provides a witness who confirms the fact of purchase.

But a person cannot always fulfill such a requirement of the law. And then the cash receipt “comes to his aid”, which is a “mute” witness to the purchase of the goods.

A cash receipt is fiscal document, which is printed on special paper using . The seller issues this document to the buyer not when he wants it, but after each purchase, as required by law.

Particular attention should be paid to storage rules such checks. Because the text on such documents may fade, it is best to store them separately from other documentation. Better yet, make notarized copies of checks while the text is still clearly visible.

Features of use for individual entrepreneurs and LLCs

If an entrepreneur uses the system, then he can easily do without a cash register. He is required to keep only an accounting notebook.

But when it comes to purchasing goods by a legal entity, you cannot do without a cash receipt. Moreover, not only a cash register is issued, but also.

An LLC can also do without a cash register if it uses the UTII taxation system. But when a buyer asks for information regarding a purchase, LLC management must do so.

If you have not yet registered an organization, then easiest way This can be done using online services that will help you generate all the necessary documents for free: If you already have an organization and you are thinking about how to simplify and automate accounting and reporting, then the following online services will come to the rescue and will completely replace an accountant at your enterprise and will save a lot of money and time. All reporting is generated automatically, signed electronically and sent automatically online. It is ideal for individual entrepreneurs or LLCs on the simplified tax system, UTII, PSN, TS, OSNO.
Everything happens in a few clicks, without queues and stress. Try it and you will be surprised how easy it has become!

Mandatory details and their explanation

A cash receipt is a document, so it is logical that it has its own required details, namely:

1. Name of the organization. The company name is indicated as indicated in the organization. If the product is purchased from, then instead of the name of the organization, you must indicate the surname of the individual entrepreneur.
2. Taxpayer INN. This code consists of 12 digits, which is assigned by the tax authority during registration.
3. Cash register number. This number is located on the body of the device.
4. Serial number of the cash receipt. Before the number, as a rule, the following words or signs are written: “CHECK”, “CH”, “No” or “#”.
5. Date and time of purchase. The date of purchase is indicated in the format “DD.MM.YYYY”.
6. Purchase cost. The amount spent on purchasing the product is indicated.
7. Sign of a fiscal regime. This regime can be reflected in many ways, but usually the phrase “FISAL CHECK” or the abbreviation “FP” is used.

On the cash receipt may be specified and additional information - change, cashier’s name, as well as the name of the goods. Although this data is not mandatory, it greatly facilitates the work of the accountant in creating analytical accounting.

Design rules

A cash receipt is a fiscal document that confirms cash and non-cash payments. Such a document is printed only automatically using a cash register.

Each check contains mandatory details, the explanation of which is given above. The placement of details depends entirely on the device model. The only requirement for the seller is good visibility of the text on the receipt. It may also contain other information: additional details or information about current discounts and promotions.

Make sure that the names of the listed goods in the receipt do not differ from the names of the same product items in the warehouse. If such a difference in name exists, then discrepancies will soon appear in the following accounting records - warehouse, accounting and management.

None of the technical requirements for cash registers mention that the size must be indicated on the receipt. But it is still recommended to place the VAT amount on the cash receipt form. It can be indicated as the total amount for all purchased goods. Thanks to this, the client will have the opportunity to see the amount that will be deducted for value added tax.

An example of printing a receipt on a cash register is shown in the following video:

New this year

Most recently, the president approved amendments to the law “On the use of cash register equipment.”

Here is a list of the most main amendments:

1. The pattern of cooperation between tax authorities and trade organizations has changed. Now data on checks will be transmitted to the tax authorities online.
2. Customers will continue to be issued paper cash receipts, but if desired, the client may request that an electronic sample receipt be sent to his email address. In this case, the electronic version of the check will have the same legal force as a paper sample.
3. The changes will also affect cash registers. Now they will use a fiscal drive, with the help of which data on each information will be transferred to the fiscal data operator. The same fiscal drive will allow you to send an electronic sample of the receipt to the buyer.
4. Simplify the procedure for registering a cash register. To register your device, you no longer need to go to a technical service center. The entire procedure will be carried out online.
5. The amendments will also affect legal entities and individuals who use the simplified tax system and UTII taxation systems. From July next year they will also have to install cash registers.
6. The list of required details for a cash receipt will change. After the law comes into force, the following details will appear on the check:
   • information about what taxation system the seller uses;
   • serial number of the device;
   • web address of the fiscal data operator;
   • place, date, and time of purchase;
   • calculation type - income or expense;
   • name of commodity items;
   • amount to be paid and amount of VAT;
   • email address and telephone number (for an electronic check sample);
   • type of payment – ​​electronic or cash.

But for legal entities and individuals, it is important not only the rules for issuing a cash receipt, but also the rules for preparing its copy.

Procedure for issuing a copy of a cash receipt

A copy of the cash receipt is not the main document confirming the fact of purchase.

It is simply considered as an additional guarantee of the interests of the buyer.

Copy of cash receipt consists of the following details:

• document's name;
• name of the organization or full name of the entrepreneur;
• TIN number assigned by the tax authority;
• list of purchased goods;
• number of goods for one product item;
• amount per unit of goods;
• the cost of all units of goods of one product item;
• position and full name of the person who issued the copy of the check.

The completed copy of the cash receipt must bear the seal of the organization or individual entrepreneur, as well as the personal signature of the employee who prepared this document.

Penalties for violation of use

To the very common disorders The use of cash receipts should include:

According to paragraph 2 of Art. 14.5 Code of Administrative Offenses for incorrectly formatted cash receipt a fine is provided for the amount:

• 1500-2000 rub. for citizens;
• 3-4 thousand rubles. for officials;
• 30-40 thousand rubles. for legal entities.

And if the buyer does not the check was not issued , then the amount of the fine will be as follows:

• 1500-3000 rub. for citizens;
• 3-10 thousand rubles. for officials;
• 30-100 thousand rubles. for legal entities.

It is worth noting that in the future the Ministry of Finance plans to increase the amount of fines for non-issuance or issuance of an incorrectly executed cash receipt.

Report on an erroneously punched cash receipt. Purpose and registration rules

If the cashier punched the cash register by mistake, he needs to fill out act KM-3. Its uniform was unified by the government at the end of 1998.

When filling out the act, indicate the following information:

• Name of the organization;
• cash register model, as well as its registration number and manufacturer number;
• Full name of the cashier who fills out the act;
• number of the erroneously punched check and its amount;
• the total amount of checks that will be returned.

All receipts for which the refund is issued must be attached to the completed act. Each of them must bear the stamp “REDEMPTED” and the signature of the manager.

This act is issued in only one copy. It must be signed by the commission members and then approved by the head of the company. Together with the returned checks, the KM-3 act is sent to the accounting department. There it must be stored for 5 years.

Filling out the KM-3 act is carried out at the end of the same business day when the check was entered by mistake.

If the act is filled out incorrectly, an administrative fine may be issued. A fine may be applied if 2 months have not passed from the date of registration of the act.

The procedure to follow in case of an erroneous receipt of a cash receipt is presented in the following video lesson:

From July 1, 2019, most trading organizations and individual entrepreneurs will be required to use only cash register equipment that generates checks electronically and can send data on all transactions to the tax authorities when making payments to customers. We have found out for you what an online cash register receipt looks like, what its electronic and paper versions are, and what details and data the buyer must see.

2017 became a landmark year for most Russian trading organizations and individual entrepreneurs. From July 1 of this year, at the request of the new edition of Federal Law N 54-FZ on the use of cash register equipment (CCT), which was amended accordingly by Federal Law dated 07/03/2016 No. 290-FZ, they will have to use cash registers only with the function transmitting data via the Internet directly to the tax authorities. In addition to additional costs and the need to enter into an agreement with a data transmission operator, the requirements for “smart cash registers” led to changes in the fiscal document that forms the cash register. The details of the online cash register receipt differ from those provided for old-style documents. Let's consider this issue in more detail.

Requirements for an online cash register receipt

First, let’s figure out what the algorithm for the cashier’s actions and cash register operations looks like according to the new rules:

1. the buyer hands over money or a payment card to the cashier;
2. the online cash register generates a check with the necessary details;
3. a paper version of the check is printed;
4. transaction and receipt data are recorded in the fiscal drive;
5. the check is certified by fiscal data;
6. the check is processed by the fiscal storage device and transferred to the fiscal data operator (OFD);
7. The OFD sends a signal to the fiscal storage device that the check has been received;
8. OFD processes the received information and sends it to the tax service;
9. at the buyer's request, the cashier sends an electronic receipt to a mobile device or email.

From this algorithm it is clear that one document is generated in two formats at once: paper and electronic. At the same time, they must carry the same information about the purchase made and payment for it. The requirements for this information, as well as for the electronic format of the fiscal document, were approved by Order of the Federal Tax Service dated March 21, 2017 No. ММВ-7-20/229@. In essence, tax authorities have supplemented the previously existing requirements for a paper check with new ones.

What should be in an online cash register receipt that was not in the old paper version? The main difference is the QR code, thanks to which any consumer who has made a payment in cash or with a plastic card can easily check the legality of their purchase if desired. To do this, you need to install a special mobile application on your smartphone or tablet, available for download on the official website of the online cash register. With its help, it is very simple to check the authenticity of a cash receipt online: you just need to bring the QR code located in the center of the document to the video camera of your mobile device when the application is turned on. The screen should display information about the purchase, duplicating the information from the receipt.

In addition, the tax authorities supplemented the fiscal document with the following mandatory data:

• fiscal document number;
• fiscal sign of the document;
• shift number;
• serial number of the document for the shift;
• type of taxation of the trading organization.

As a result, the sample receipt at online cash registers will look approximately the same. If the buyer provides the cashier with information about where he needs to send the electronic version, this should also be marked. Let us separately consider such details as “fiscal attribute of a document”. It is formed by the fiscal accumulator. This is a digital code that determines the characteristics of the completed transaction when sending OFD data and further to the Federal Tax Service.

In addition, any document must have an indication of the transaction performed. This could be a purchase, return or correction. The cashier cannot simply cancel a transaction that has already been completed, which went into the fiscal storage and OFD. He must return the purchase and issue a correction check. Each document on these transactions will have its own unique characteristics and will be submitted to the tax authorities.

Sample of an online cash register receipt

The paper version of the document printed by the new generation cash register should look like this:

Mandatory details and details of an online cash register receipt

It is very important to comply with the requirements for all components of the new cash register receipt. It must contain all the required details. If at least one of them is missing, this cash document will be considered invalid. For clarity, most of them are shown in the sample, but it is better to carefully study their full list:

• name of the retail facility (store, kiosk, online seller, etc.);
• the name of the document itself is “cash receipt”;
• payment indicator (arrival, return)
• nomenclature of goods sold.
• quantity of goods sold.
• unit price.
• cost of purchased goods of one item;
• VAT rate (18%, 10% or 0%);
• allocated VAT amount;
• the total settlement amount for the check.
• form of payment - cash with the amount.
• form of payment - by bank card with the amount.
• information about the seller's taxation system.
• total VAT amount on the check
• position and surname, first name and patronymic of the person who made the payment;
• shift number;
• TIN of the organization that issued the check;
• ZN - serial number of the KKM;
• name of the selling organization;
• settlement address.
• website address for checking a receipt
• serial number of the check.
• date and time of check issue.
• CCP registration number.
• serial number of the fiscal drive.
• fiscal receipt number.
• fiscal data indicator.
• QR code for checking a receipt.

Obviously, there are a lot of mandatory details and familiarization with their full list eliminates questions such as “is it possible not to highlight VAT on the receipt?” However, it is still necessary to dwell on some points of detail in this document. In particular, clarify such an issue as the obligation to indicate in the cash document all goods purchased by the buyer. Unfortunately for many organizations and individual entrepreneurs, the product range in the receipt is a mandatory requirement of the Federal Tax Service. You cannot simply indicate the word “product” or the name of the product group. Each purchase must be reported separately. Moreover, the name of the product entered into the CCP database must coincide with the main marking of the goods sold, that is, contain all the information that allows the buyer and regulatory authorities to unambiguously identify the product and its basic characteristics. To do this, trading organizations will have to become more familiar with product groups, for example, with the All-Russian Classifier of Products by Type of Economic Activity.

But for some categories of sellers, the need to detail the product range will arise only from February 1, 2021, this is, in particular, stated in paragraph 1 of Article 4.7 of Federal Law No. 54-FZ. These lucky ones, for example, include individual entrepreneurs who apply preferential tax regimes (PSN, UTII), as well as a simplified taxation system. True, if such individual entrepreneurs sell excisable goods, then they will have to take care of the detailed indication of all goods from the purchase now.

Responsibility for incorrect details

If the Federal Tax Service inspection reveals that a trading organization or individual entrepreneur issues online cash register checks to customers without one or more mandatory details specified in Article 4.7 of Law No. 54-FZ, then such a check may be invalidated. Liability for the seller organization and officials in this case will arise in accordance with Article 14.5 of the Code of Administrative Offenses of the Russian Federation. Guilty officials may pay a fine in the amount of 1.5 thousand to 3 thousand rubles, and organizations and individual entrepreneurs - from 5 thousand to 10 thousand rubles. It will probably still be cheaper to set up the check details correctly.