Forgot to punch a receipt when paying by card - what to do?

How does the legislation on cash registers apply when paying with a bank card?

Since July 2022, organizations and individual entrepreneurs have switched to a new procedure for using cash registers.
It is regulated by the Law “On the Application of CCP” dated May 22, 2003 No. 54-FZ, in Art. 1.2 which directly states the seller’s obligation to issue the buyer a document confirming the payment of money - a cash receipt or BSO. This requirement applies to both cash payments and electronic payments. Therefore, now for all sellers whose activities fall under the scope of Law 54-FZ, there is no question of whether it is necessary to punch a receipt when paying by card. The answer is definitely yes. Some categories of organizations and individual entrepreneurs retain the ability to conduct business without cash registers, issuing strict reporting forms.

Find out who has the right to work without using a cash register or who has received a deferment in the material “Is it possible to work without a cash register.”

Depending on the form of payment by bank card - through a terminal or online payment - the cash receipt must be issued on paper or electronically. To send the latter, the seller must ask the buyer in advance for his email address or mobile number.

The Ministry of Finance of the Russian Federation and the Federal Tax Service provided clarification on whether it is necessary to punch a cash receipt when acquiring on the Internet, that is, paying for purchases online with a card. According to the Federal Tax Service letter No. ED-4-20/14361 dated July 24, 2017, online trading must be conducted in accordance with the requirements of Law No. 54-FZ, which means that the seller’s use of cash registers and the issuance of a cash receipt are mandatory.

Legal provisions for the use of online cash register receipts

According to paragraph 2 of Art.
2.1 of the Law “On the Application of Cash Register Machines...” dated May 22, 2003 No. 54-FZ, enterprises and individual entrepreneurs working with cash register machines are required to punch checks when making payments using cash and payment cards. Payments refer to the receipt and issuance of funds. Read about what needs to be done if the check was not cleared due to a broken cash register in the material “Without a cash register and without a fine - the Federal Tax Service told us when this is possible.”

Tax authorities, in accordance with Art. 7 of Law No. 54-FZ, have the right to monitor the correct application of cash registers and the completeness of revenue accounting for organizations and individual entrepreneurs. As part of the exercise of their powers, tax authorities can gain full access to the cash register, conduct checks on the correctness of its operation, and issue orders to impose penalties and eliminate violations. A fine for a check not cleared at the cash register may also be imposed in the event of a customer complaint to the consumer protection department.

Do I need to punch a “forgotten” check?

Often, when a seller forgets to punch a cash receipt and only releases a payment terminal slip, he doubts whether it should be issued after the fact, when the time has already passed and the buyer has left. In this case, a correction cash receipt (CCC) must be issued, but a regular one will no longer be processed. The seller can create a CCC on his own initiative, having discovered a discrepancy in actual and reporting data, or at the direction of the tax authority after monitoring it has carried out.

According to the rules, the CCC is formed in the period between the creation of reports on the opening and closing of the shift (Clause 4, Article 4.3 of Law No. 54-FZ).

Example

The cashier at Polyanka LLC sold goods worth 500 rubles to an individual on March 25. On March 28, the head of the organization discovered an error, asked the cashier to write an explanatory note and decided to make an adjustment. After generating the report on the opening of the shift, the cashier issued a cash register for the unaccounted amount of 500 rubles, indicating:

• in the payment attribute - code 1 “receipt”;
• in the line “description of correction” - the date of the violation (October 1) and the type of error (“cash receipt not generated”).

After correction, the manager notified the tax authority about the violation and the adjustment made.

For more information about how and when a correction check is issued, read the material “When a correction check is used at online cash registers.”

Do self-employed people need checks?

Many people who want to become self-employed are interested in the question of how the tax office will understand that this is income from self-employed activities, and not other income. So, payments for goods and services need to be reflected in the “My Tax” application, then they are considered an object of NAP taxation. To reflect financial receipts, electronic checks are generated. Is it necessary to issue a check to a client, be it an individual or a legal entity? The answer is yes. A self-employed person is required to issue a check. Violators will face fines. It is not yet clear how the tax office will control, for example, the flow of cash.

Possible fines for violating the use of cash register systems during acquiring

In accordance with paragraph 2 of Art. 14.5 of the Administrative Code for a blank check, including when paying with a payment card, the seller faces an administrative fine:

• from 30,000 rub. for legal entities;
• from 10,000 rub. for officials.

Clause 6 of the same article provides for punishment for failure to provide a cash receipt to the buyer at his request in the form of a warning or a fine in the amount of 10,000 rubles. for legal entities and 2,000 rubles. for officials.

However, the fine can be avoided. As the Federal Tax Service explains in its letter No. ED-4-20/24899 dated December 7, 2017, if a cash register user voluntarily reports a violation to the tax authority and independently eliminates it, he may be released from administrative liability. In this case, several conditions must be met:

• the application is submitted in writing, indicating the date and reason for the violation, as well as the details of the CC;
• before the seller applied, the tax authority did not establish the fact of a violation;
• The documents presented allow us to conclude that an offense took place.

In addition, a situation where the seller sought to comply with the requirements of Law 54-FZ will not be considered an administrative violation. For example, a cash receipt was not provided because the buyer provided non-existent details for sending a message.

Fines for failing to clear a cashless check

All organizations and individual entrepreneurs that must use cash registers from July 1, 2022 are required to punch and hand over the check to the client.
Failure to clear a check by bank transfer from July 1, 2022 is equivalent to failure to use an online cash register. In this case, penalties may be applied to the organization and individual entrepreneurs in accordance with Part 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation “Sale of goods, performance of work or provision of services in the absence of established information, or non-use of cash register equipment in cases established by federal laws.” Failure to use cash registers in cases established by the legislation of the Russian Federation on the use of cash register equipment entails the imposition of an administrative fine on officials in the amount of 1/4 to 1/2 of the amount of the settlement made without the use of cash register equipment, but not less than 10 thousand rubles; for legal entities - from 3/4 to 1 of the amount of the settlement made using cash and (or) electronic means of payment without the use of cash register systems, but not less than 30 thousand rubles.

According to Part 3 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation “Sale of goods, performance of work or provision of services in the absence of established information, or non-use of cash register equipment in cases established by federal laws”, repeated commission of an administrative offense provided for in Part 2 of this article, if the amount settlements made without the use of cash register systems amounted, including in total, to 1 million rubles. or more, entails disqualification for officials for a period of 1 to 2 years; in relation to individual entrepreneurs and legal entities - administrative suspension of activities for up to 90 days.

According to the Note to Article 14.5 of the Code of Administrative Offenses of the Russian Federation, a person who voluntarily declared to the tax authority in writing about his non-use of a cash register in cases established by the legislation of the Russian Federation on the use of cash register equipment, or about his use of a cash register that does not meet the established requirements, or about his use A cash register in violation of the procedure for registering cash register equipment established by the legislation of the Russian Federation, the procedure, terms and conditions for the re-registration of a cash register and the procedure for its application, and voluntarily fulfilled an obligation before the decision was made in a case of an administrative offense, for non-fulfillment or improper fulfillment of which the person is held administratively liable, exempt from administrative liability for an administrative offense provided for in parts 2, 4 and 6 of this article.

However, this procedure is applicable only if the following conditions are met in aggregate: at the time the person filed the application, the tax authority did not have the relevant information and documents about the administrative offense committed; the information and documents provided are sufficient to establish the event of an administrative offense.

Thus, in order to avoid liability for bounced checks, you should use the note to Article 14.5 of the Code of Administrative Offenses of the Russian Federation and, in a letter to the Federal Tax Service, describe in detail the composition of your offense, as well as indicate how to correct its consequences.

According to a number of experts, to correct the situation of non-use of cash registers, a separate check should be punched for each amount of receipt.
In this case, the check must indicate the required details, in particular, the nomenclature and email address of the payer to which the check should be sent (Article 4.7 of Law No. 54-FZ). In this case, the check will not be an adjustment check, but a regular one - for receipt. That is, since the organization has not processed erroneous checks before, there is nothing to correct. On the other hand, according to paragraph 4 of Article 4.3 of Law No. 54-FZ:

When making adjustments to calculations that were made earlier, a correction cash register receipt (correction CSR) is generated after the generation of the shift opening report, but no later than the generation of the shift closing report.

A correction cash receipt (CSR correction) is generated by the user in order to fulfill the obligation to use a cash register in the event that such user previously made a calculation without using a cash register or in the case of using a cash register in violation of the requirements of the legislation of the Russian Federation on the use of a cash register (paragraph introduced by Federal Law dated 03.07.2018 N 192 -FZ).

In this case, the correction check is issued for the total amount of receipt and the nomenclature is not indicated in the correction check, since the correction check is necessary, first of all, for the completeness of the revenue reflection. Thus, according to the tax authorities, a person who himself found the error, voluntarily notified the Federal Tax Service in writing about the non-use of the cash register and punched the correction check can be released from liability.

Results

When working under the new rules for the use of cash register systems, the seller is obliged to issue the buyer a cash receipt when making payments by bank card. The rule applies to both payments through the terminal and online purchases. If a check has not been created, the violation must be corrected using a correction check. You should not wait for a tax audit; it is better to immediately correct the mistake you made and independently report it to the Federal Tax Service in order to avoid penalties.

Sources:

• Federal Law of May 22, 2003 N 54-FZ “On the use of cash register equipment when making payments in the Russian Federation”
• Code of Administrative Offenses of the Russian Federation

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How to make a refund via an online cash register on the same day?

If the goods are returned on the same day (on the same shift when the sale was made), then the responsible employee carries out the corresponding operation at the online cash register - generates and prints a standard receipt with the calculation sign “return of receipt”.

When the shift is closed, and the consumer brought back the wrong, spoiled products and wants to get the money back, then the cashier:

• takes the required amount from the cash desk of a legal entity or individual entrepreneur (issue an expense order - KO-2);
• generates a return invoice on the cash register;
• issues funds;
• closes the shift.

Data about the operation will be reflected in the Z-report when it is withdrawn.