Required cash receipt details
The required details of a cash receipt are listed in Art. 4.7 Federal Law of May 22, 2003 N 54-FZ
| Props | Description and meanings of the props |
| Title of the document | Name of the fiscal document – CASH RECEIPT |
| User name | Name of the organization (or full name of the individual entrepreneur) of the cash register user |
| User's TIN | TIN of the organization (or individual entrepreneur) of the cash register user |
| Shift receipt number | Serial number of the cash receipt for the shift |
| Date Time | Date and time the cash receipt was punched |
| Shift number | Cash register shift number |
| Calculation sign | The props takes values depending on the type of operation:
|
| Applicable taxation system | Taxation system used in calculations |
| Cashier | Position of the person and full name of the person who made the payments and punched the cash receipt. Cashier requisite is not specified if the calculations were performed:
|
| Payment address | The settlement address is filled in depending on the place of settlement:
|
| Name of the subject of calculation | Name of goods, works, services, payment, payment |
| Quantity, price and value of the subject of calculation | Quantity, price and cost of goods, works, services. The name of the items of calculation and their quantity may not be indicated until 02/01/2021. Individual entrepreneurs on the simplified tax system, unified agricultural tax, PSN, UTII, except for those that sell excisable goods (clause 17 of article 7 of the Federal Law of 07/03/2016 N 290-FZ) . |
| Subscriber number | The buyer's phone number is displayed when the check is sent to the buyer electronically |
| Buyer's email address | The buyer's email address is displayed when the check is sent to the buyer electronically |
| VAT rate and amount | VAT rate applied for calculations and VAT amount |
| Calculation form | The form of calculation can take the following values:
|
| Settlement amount | The settlement amount with a separate indication of the rates and VAT amounts at these rates, in the case where transactions are subject to VAT |
| Amount according to the calculation form | Payment amount received for each payment form |
| Website address (Federal Tax Service website) | Website address where you can check the fact of recording this calculation and the authenticity of the cash receipt. The website address may not be indicated if the cash register is used in places remote from communications. |
| RN KKT | CCP registration number |
| FN | Serial number of the fiscal drive installed in the cash register |
| FPD | Fiscal sign of the document |
| FD | Serial number of the fiscal document |
| QR code | The code is used for the buyer to check a cash receipt through a mobile application developed by the Federal Tax Service |
All details listed in the table are printed by cash registers that support the format of fiscal documents (FFD) version 1.0 (Order of the Federal Tax Service of the Russian Federation dated March 21, 2017 N ММВ-7-20 / [email protected] ). Currently, most online cash registers work with this version of the format. Format 1.0 is valid until 01/01/2019.
What is a correction check?
According to Federal Law 54, there is another type of online cash register receipt - a correction check. It is needed when the online cash register does not work at the time of accepting funds, for example, when the store is without power. The check for the amount will be issued later, as soon as the online cash register is operational again. And the same information is printed in the correction check as in the regular one, with the exception of the names of goods or services, e-mail and phone number of the buyer. The main thing in the correction check is the payment amount. The store can issue a correction check itself or as directed by the Tax Service.
Additional details of the paying agent's check
If a cash receipt is issued by a paying agent (subagent), then it must additionally contain the following mandatory details (Clause 3, Article 4.7 of the Federal Law of May 22, 2017 N 54-FZ)
| Props | Description of the props |
| Reward amount | Remuneration paid by the buyer to the paying agent |
| TLF. PL. AGENT | Contact phone number of the paying agent (subagent) |
| TLF. fast. | Supplier contact phone number |
| TLF. OP. ETC. PAYMENT | Payment acceptance operator contact phone number |
The paying agent's cash receipt may not contain mandatory details about the VAT rate and amount.
Mandatory details for offline trading
If a company sells goods and provides services, then the required check details, according to 54-FZ, are as follows:
- Name of the organization.
- Address of the retail outlet.
- Name and serial number of the document for the shift, type of operation (receipt, return of receipt, expense, return of expense).
- FULL NAME. and the position of the employee making the purchase.
- List of goods, works, services.
- Unit price including discounts and total purchase amount.
- Rate and allocated amount of VAT per unit and total cost (if applicable).
- Type of payment (cash or non-cash) and payment amount.
- A site where you can check the authenticity of a document and the fiscal indicator (QR code) specified in it.
- Cash register data (registration number of the cash register, serial number of the fiscal drive, fiscal sign of the document - QR code).
- Serial number of the fiscal document.
- TIN of the organization or individual entrepreneur.
- Seller taxation system.
- Shift number.
- Date and time of the operation; fiscal sign of the message (if the information is stored in a fiscal storage device or transmitted by the OFD).
Thus, the mandatory data, according to Law No. 54-FZ as amended, differs significantly from the previously existing requirements: features have been added that have become necessary in connection with sending data to the Federal Tax Service.
Additional details of a bank paying agent check
If a cashier's check is issued by a bank payment agent (subagent), then it must additionally contain the following mandatory details (clause 4, article 4.7 of the Federal Law of May 22, 2017 N 54-FZ):
| Props | Description of the props |
| Reward amount | Remuneration paid by the buyer to the paying agent |
| Paying agent operation | Name of the operation of the bank payment agent (subagent) |
| TRANSLATION OPERATOR | Name of money transfer operator |
| TRANSFER ADDR. | Money transfer operator address |
| INN OP. TRANSLATION | INN of the money transfer operator |
| TLF. PL. AGENT | Contact telephone number of the bank payment agent (subagent) |
| TLF. OP. TRANSLATION | Contact phone number of the money transfer operator |
The paying agent's cash receipt may not contain mandatory details about the VAT rate and amount.
What to indicate on the check if the cashier is not employed?
A situation where an employee is not officially employed, but works at the cash register, is far from uncommon. If you indicate his tax identification number and last name on the check, the tax office will be able to find this violation even without visiting the store. After all, the data is transferred to the OFD, and further along the chain to the Federal Tax Service database.
Often, individual entrepreneurs indicate only themselves as a cashier, since they work at the counter in turn with hired sellers. If the inspection comes on a day when the entrepreneur himself is not in the store, and an unemployed employee knocks out a check to the inspector, a fine cannot be avoided.
In addition to the above sanctions for violations in the check, you will have to pay from 5 to 10 thousand rubles for an unregistered employee (clause 4 of article 5.27 of the Administrative Code). This may also result in additional fines for non-payment of insurance premiums and taxes. Taxes can be recalculated, plus an additional 20% of the arrears can be collected, and the fine on insurance premiums can reach 40% of the amount. The only way to avoid a fine is to officially hire all employees and correctly indicate their details at the cash register.
Subscribe to our accounts on social networks to be the first to receive important news and useful materials for business:
Additional details of a cash receipt for the format of fiscal documents (FFD) 1.05 and 1.1
If the online cash register and cash register software supports FFD version 1.05 or 1.1, then the cash receipt must contain additional details approved by order of the Federal Tax Service of the Russian Federation dated March 21, 2017 N ММВ-7-20/ [email protected]
Additional details of the cash receipt approved by order of the Federal Tax Service of the Russian Federation dated March 21, 2017 N ММВ-7-20/ [email protected] :
Attribute of the subject of calculation - the attribute characterizes the subject of calculation and can take one of the following values:
| Props value | Description |
| PRODUCT (or T) | Goods sold, with the exception of excisable goods |
| EXCISABLE GOODS (or AT) | Excise goods sold |
| WORK (or R) | Work performed |
| SERVICE (or U) | Service provided |
| PAYMENT (or B) | Prepayment, advance payment, credit, bonus and other similar payment |
| AGENCY FEE (or AB) | Remuneration for a user who is a payment agent (subagent), bank payment agent (subagent), commission agent or other agent |
Payment method attribute – this attribute characterizes the method of payment and can take the following values:
| Props value | Description |
| ADVANCE PAYMENT 100% (or 1) | Full prepayment before the transfer of the subject of payment |
| ADVANCE PAYMENT (or 2) | Partial advance payment before the transfer of the settlement item |
| ADVANCE (or 3) | Prepaid expense |
| FULL PAYMENT (or 4) | Full payment, including taking into account the advance payment (prepayment) at the time of transfer of the subject of payment |
| PARTIAL SETTLEMENT AND CREDIT (or 5) | Partial payment of the settlement item at the time of its transfer with subsequent payment on credit |
| TRANSFER ON CREDIT (or 7) | Transfer of the subject of payment without payment at the time of its transfer with subsequent payment on credit |
| LOAN PAYMENT (or 9) | Payment for the subject of settlement after its transfer with payment on credit (loan payment) |
From 01/01/2019, an additional mandatory check detail can be established - Product nomenclature code (Clause 5, Article 4.7 of the Federal Law of 05/22/2017 N 54-FZ).
The check may display additional details that reflect the specifics of making payments in various fields of activity (clause 7, article 4.7 of the Federal Law of May 22, 2017 N 54-FZ).
All details contained on the cash receipt must be clear and easy to read for at least 6 months from the date of issue on paper (Clause 8, Article 4.7 of the Federal Law of May 22, 2017 N 54-FZ).
Did the article help?
Get another secret bonus and full access to the BukhExpert8 help system for 14 days free of charge
Who will be responsible for the lack of items in cash receipts?
The nomenclature in fiscal documents is needed so that the Federal Tax Service can clearly control the volume of sales of goods, works and services. Since from February 1, 2022, the requirement to indicate the nomenclature has been extended to all taxpayers who must use cash registers, the absence of this detail may result in a fine.
According to Part 4 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation, generating a check without nomenclature “costs”:
- from 1,500 to 3,000 rubles for officials;
- from 5,000 to 10,000 rubles for organizations.
In this case, the fiscal document will be declared invalid.
Product name on the receipt
Despite the fact that 54-FZ does not have a specific requirement for exactly how the name of the product should be written, there is another principle that must be observed. The name must allow identification of a specific product.
It is prohibited to indicate simply a group of goods on a receipt, for example, “baked goods” or “beer.”
The deadlines for the transition to mandatory commodity accounting for various enterprises are given below:
Parameter product code and new requirement regarding this detail
This attribute (Tag 1162) was introduced on December 1, 2018, instead of the old attribute “Product nomenclature code”.
In the process of introducing the “Honest Sign” marking system, this requisite began to be used to transmit data on disposal. The basis for this was Resolution No. 174 dated February 21, 2019.
In addition, on April 28, 2020, a requirement appeared on the receipt to indicate the “product code” details in relation to some personal protective equipment (protective mask, respirators, gloves), the marking of which is not mandatory.
for which it is necessary to indicate the “Product Code” detail in the receipt.
