FD in a cash receipt: what is it, RN of a cash register, FP in a check document

Shop visitors and customers of various services practically do not think about the fact that a fiscal receipt is an important reporting document. Such evidence confirms the facts of the payment transaction and receipt of the goods. People not involved in business, accounting and taxes need not think about the nature of such papers. However, legal entities, as well as specialists in the listed fields, must understand that the FD in a cash receipt is not just an abbreviation, but a serial number of an official form - an important reporting document.

What does a cash register coupon look like?

A cash register is a specialized device that, although it has a small list of capabilities, still solves a huge number of specialized tasks. Such equipment is used to mechanize certain financial operations, performing:

accounting of cash receipts;
registration of the fact of purchase;
printing documents confirming the completion of the transaction;
broadcasting information to an intermediate operator;
transfer of data to tax services, etc.

Today, not a single public or private enterprise can do without such a device, in which settlements with the buyer of goods or the customer of services are carried out on the spot. The unit allows you to stamp receipts - papers certifying the fact that the relevant events have been carried out.

To understand what RN, FD, FN and FPD are on a cash register receipt, you should familiarize yourself with a number of government regulations. The fact is that today all areas in which such documents are used are under strict control by the state. A number of regulations describe what the described coupon looks like:

Letter of the Federal Tax Service dated July 3, 2018 N ED-4-20/12718.
Order of the Federal Tax Service dated March 21, 2017 N ММВ-7-20/229.
Federal Law of May 22, 2003 No. 54-FZ, etc.

All the rules listed in these acts form a standard called the FD format. It is in this certificate that a clear list of what should be present in the type of receipt in question is prescribed, and it also establishes the order in which the information is presented. Today in Russia, FFD 1.1 is used - an almost perfect form, which was preceded by two less well-thought-out versions.

Mandatory cash receipt details in 2022

Download the table of check details: 54-FZ strictly requires them to be printed on every document that confirms the sale. The table contains detailed comments for all use cases. It's free.

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The following is an abbreviated list of receipt details that must be printed on each document confirming the sale:

Document's name.
Serial number of the document for the shift.
Date, time of calculation.
The place, address where the calculation is carried out depending on the place where it is carried out (postal address of the building, or the name, number of the vehicle and address of the organization (IP), or website address).
Name of the organization (last name, first name, patronymic individual entrepreneur) and TIN.
The applied taxation system.
Payment attribute (receipt, return of receipt, expense, return of expense).
Name of goods, works, services, their quantity, unit price, cost, VAT rate (except for cases when the calculation is made by a user who is not a VAT payer or exempt from VAT, as well as when making payments for goods not subject to VAT).
Calculation amount with separate indication of VAT rates and amounts.
Form of payment (cash, electronic payment), amount of payment in cash and (or) electronically.
The position and surname of the person who made the settlement with the buyer, issued the cash receipt and issued it to the buyer (with the exception of settlements made through automatic devices, including those used for non-cash payments on the Internet).
CCP registration number.
Serial number of the fiscal drive.
Fiscal sign of the document.
Serial number of the fiscal document.
The address of the OFD website, where in the future it will be possible to check the fact of recording this calculation and the authenticity of the fiscal attribute.
The buyer's phone number or email address (if the cash receipt is sent to him in electronic form).
Email address of the sender of the cash receipt in electronic form (in case of transfer of the cash receipt to the buyer electronically).
Shift number.
Fiscal sign of the message (for cash receipts stored in a fiscal storage device or transmitted by the OFD).
QR code.
FDF version number (for electronic form).
Indicator of the payment method (may not be included in the printed form in case of full payment, and in an electronic check - in case of full payment and only in FFD 1.05).
Code of the fiscal document form (for electronic form).
Product code. This detail includes an identification code for goods that are subject to mandatory labeling.
Excise tax amount (for excisable products).
Registration number of the customs declaration (when paying for imported goods)

What should be encrypted in the QR code on a cash receipt according to the new rules? The law says that it must contain information about the purchase (date and time of payment, serial number of the fiscal document, payment attribute, settlement amount, serial number of the fiscal drive, fiscal attribute of the document).

The detail “Product code” must be indicated after three months after the entry into force of a legal act that introduces a mandatory requirement for a particular product.

Let us remind you that when making payments between two companies, two individual entrepreneurs, or between an organization and an individual entrepreneur, you need to use cash register in two cases. The first is the acceptance and withdrawal of cash. The second is the acceptance and issuance of non-cash funds using an electronic means of payment with its presentation (for example, using a plastic card).

In these cases, the check will need to indicate:

name of the buyer or client (company name or full name of the entrepreneur),
TIN of the buyer or client.

This check contains the following details:

“Retail facility” is the name of the store.
“Cash receipt” is the name of the document.
Arrival is a sign of calculation.
“Carrot” is a product nomenclature.
Quantity of goods.
Unit price.
Cost of goods.
% VAT.
VAT amount.
Total settlement amount.
Payment form: cash with amount.
The form of payment is by card, also with the amount.
Information about the seller's tax system.
Separately the total amount of VAT.
Full name of the cashier and his position.
Shift number.
TIN of the merchant that issued the check.
ZN – serial number of the cash register.
Name of the organization that issued the check.
Settlement address.
Website address where you can check your receipt.
Serial number of the check.
Date and time the check was issued.
CCP registration number.
Serial number of the fiscal drive.
Fiscal receipt number.
Fiscal data sign.
QR code for checking a receipt.

All these data are mandatory details for an online cash register receipt. If at least one of them is missing on the check, then by law the check is considered invalid, and the entrepreneur will have to make every effort to prove to the inspection authority the use of the online cash register, otherwise he will be fined for non-compliance with the new law. More details about the check details required by 54-FZ can be found in the text of the law itself. At the same time, even the buyer himself can control the compliance of the details on checks with the law, so not only entrepreneurs need to be aware of what details should be on a cash receipt.

The “Product code” detail is a mandatory detail of a cash receipt. But the rules for recording it are defined only for labeled products.

Attention! Decree of the Government of the Russian Federation No. 521 of April 16, 2020 establishes a delay until April 20, 2022 by indicating the product code in the cash receipt and BSO for courier and postal delivery, including cash on delivery. This applies to legal entities and individual entrepreneurs. Also, a cash register receipt and BSO may not contain a product code if:

The settlement is not related to the transfer of goods to the buyer, incl. when accepting prepayments, advances, in a pawnshop,
The buyer returns a product with a damaged or lost marking code,
In the FD formats approved by the Federal Tax Service, there are no rules for the identification code for its inclusion in the Product code attribute,
Goods produced before the start of mandatory labeling are withdrawn from circulation.

Important! Individual entrepreneurs using the PSN, simplified tax system and UTII, with the exception of those who trade in excisable goods, may not indicate the name and quantity of goods or services purchased on their receipts. This relief for small businesses is given until February 1, 2021 (Federal Law dated July 3, 2016 N 290-FZ). After this date they must operate like all other businesses. Read more about the dates when you will need to start indicating goods on your receipt, as well as about the postponement of online checkouts until 2022 here >>

A number of new details will soon be required on checks. The changes will affect entrepreneurs who work on a simplified basis with the “income” object. Paragraph 13 of Presidential Decree No. 204 dated 05/07/2018 states that from 2022 such taxpayers will be able not to submit a declaration. While this is a draft law, they plan to adopt it before July 1, 2022. Therefore, the new check details are also in the form of draft amendments to the Federal Tax Service order dated March 21, 2017 No. ММВ-7-20/ [email protected] (the editorial office of the newspaper “Accounting. Taxes. Law” has a draft amendment).

After the bill is adopted, the tax office will calculate the amount of tax payable on transactions that go through online cash desks. The following details will be added to the check:

The “Expense” detail will be added for expenses under Article 346.16 of the Tax Code.
Details “Contributions to the individual pension fund” – for pension contributions.

Such details can be reflected in the receipt only after updating the cash register. It will need to be reflashed.

How are fiscal data deciphered in a check?

The meaning of most of the presented details is clear on an intuitive level. Understanding the principles of operation of certain abbreviations is quite simple - you can see the detailed explanation once, and then calmly remember everything you need.

However, the document also contains special abbreviations—tax symbols that are difficult to understand.

A complete review of all the details present on the fiscal receipt will also help to understand the question of what the letters of the FD code on the cash receipt mean. By quickly skimming the basic types of abbreviations, a person who initially does not have knowledge in the relevant field will be able to easily associate certain letter symbols with specific types of data in the future.

As mentioned earlier, all information written in the document evidencing the conduct of a settlement transaction is regulated by the FFD. The regulatory act, published, including on one of the portals of the Federal Tax Service, explains the list of attributes under consideration, giving detailed calculations for each of them.

ZN KKT in a check: what is it?

Any cash register is an example of equipment that must be subject to strict numbering. Such work is carried out by the manufacturer brand, immediately at the time of release of the corresponding product. The abbreviation ZN is the serial number of the KKT model. This is exactly the definition given in paragraph 2 of Art. 4.2 Federal Law No. 54-FZ. An individual numbering system is present for the following units:

fiscal drives;
vending machines;
all copies of online cash registers, etc.

A similar government decree also contains an explanation of what the FPD is in a cash receipt. The document can be referred to whenever questions arise regarding abbreviations and data symbols.

At the same time, the very legal force of receipts of this format is presented in a completely different section of current Russian legislation. For example, from Art. 493 of the Civil Code of Russia it follows that the delivery of a form to the buyer is a procedure whose parameters are similar to the classic measures for signing a contract. However, the rule applies exclusively to retail sales: for wholesale sales, such regulations are simply not applicable.

Number of FD, FPD and RN of a cash register on a receipt: what is it?

The presented abbreviations are present on absolutely every sheet confirming the completion of a payment transaction. All of them are also regulated by FDF 1.1, as a result of which their presentation is a mandatory condition prescribed in the Russian Federation at the legislative level.

It is impossible not to use abbreviations - they are included in the template established by the government for filling out fiscal documents. Such abbreviations are found not only in receipts, but also in reports on the opening of a shift, notifications about the sale of labeled goods, etc. Accordingly, in order to understand what FD means in a receipt, you need to understand these types of details.

Therefore, in each sample coupon confirming the fact of a payment transaction, you can find the following set of abbreviations:

Data format – information that determines the type of evidence as a whole. Such documents may be in the nature of strict reporting forms or other evidence of a similar purpose.
FP or FPD is a specific combination that includes 10 different alternating numbers. The sequence is generated using the fiscal drive and the attribute key to control the authenticity of the statement. Using a compound number, Federal Tax Service employees can verify the accuracy of the data presented.
The registration number RN KKT is a serial designation of the form assigned by tax officials to each equipment of the class of cash registers. Unlike the factory version, RN is one of the required details.

Thus, to the question of what FD means on a cash receipt, there is an unambiguous, clear answer that complies with legal standards. Such an abbreviation is an indication of the type of information that determines the paper format that certifies the fact of a payment transaction.

How to decipher cash register pH

The abbreviation implies the concept of a cash register registration number - this is a sign indicating that the device is registered with the tax office. All units of this class supplied to the Federal Tax Service undergo a fiscalization procedure, after which they become available for use for their intended purpose in various areas of trade. According to established rules, the abbreviation is placed on the receipt above the bar code.

To fully understand the issue, you should know that the TRN of a cash register is a mandatory detail that is present on absolutely every document confirming the fact of a payment transaction. Fiscal data operators are also involved in setting up such procedures.

In addition, according to the new rules, such organizations are required to report to the Federal Tax Service on each device that has passed registration. That is why, after completing all the necessary activities, the person who owns the car is engaged in notifying authorized persons about the license plates of the drive and other equipment similar in purpose.

What are the distinctive features of an online cash register receipt?

With the entry into force of amendments to Law No. 54-FZ, according to which organizations and individual entrepreneurs became obliged to use online cash registers, new technical standards emerged that define the properties of cash register receipts. According to Law No. 54-FZ in its current edition, these checks are:

ordinary paper ones (which are issued to the buyer in all cases - with the exception of purchases in an online store when paying on the website);
electronic (which are sent to the buyer by phone or e-mail upon request, and in the case of selling goods online - mandatory).

Please note that these are the most general rules for issuing paper and electronic checks. In practice, they can be much more complicated: the procedure for circulation of checks depends on the content of trade legal relations in each specific case.

It is very important not only to issue the buyer a check in the required form in the required cases, but also to ensure that all required details are present on the cash receipt (both paper and electronic).

Let's consider what are the rules for determining the composition of such information.

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What is a check for?

The check and all the information contained in it are necessary for maintaining accounting and tax reporting by individual entrepreneurs and legal entities. Also, with its help, ordinary consumers of goods and services can achieve justice in resolving conflict situations related to the protection of their interests.

In the work of organizations or individual entrepreneurs

When preparing an advance report, a specialist from the accounting department is required to indicate a unique check value and date . This category of reporting contains all the necessary information about funds allocated for:

providing a responsible person during the business trip;
purchase of inventory items for the company;
acquisition of fuel resource.

All papers attached to the expense report must be readable and reflect exclusively real data on the costs of a legal entity or individual entrepreneur . All checks must be issued in the prescribed manner to avoid problems with the tax office.

General customers/service users

A check for ordinary citizens is, first of all, confirmation of the fact of a transaction, regardless of its characteristics: whether it is dinner in a restaurant, a purchase in a hypermarket, replenishing a balance or paying bills.

If there is a need to return the goods, it is this document that is needed to carry out the actions prescribed by the regulations. To do this, you will have to contact representatives of the retail outlet or the organization where the service was provided. You need to have your passport with you.

It is important to remember the key condition: replacing a product that meets the quality criteria is only permissible within two weeks from the date of its purchase.

It is not uncommon when a check may be needed when tracking postal items. If a parcel is lost, you can find it using its individual number. The receipt is also required as evidence when participating in legal proceedings.

Confirmation of the fact of making purchases, paying fines, alimony - all this will help avoid unjustified prosecution.

What should be indicated on a cash register receipt

A complete list of what is necessarily present in a fiscal document issued using a cash register is described in government decree FFD 1.1. Thus, each sheet confirming the fact of making a settlement payment includes the following details:

Name;
serial number for the shift;
date and time of the operation;
physical place of payment;
Name of the organization;
tax technology used;
calculation sign;
transaction amount;
form of transfer of funds;
position and surname of the responsible person, etc.

Also, the paper must indicate the decoding of the ZN and RN of the CCP. You can learn more about the list of data included in certificates of this format using the FFD form 1.1, as well as using other government regulations.

Cash fiscal receipt - new changes

One of the latest editions of Federal Law No. 54-FZ was made in 2022. Then, amendments were made to legal, legal and regulatory acts regulating the transition of the country's entrepreneurs to the system of using online cash registers.

Such technologies were supposed to greatly facilitate the process of addressing data on completed transactions to the structures of the Federal Tax Service. The main purpose of introducing such a project was the need to resolve the issue of menial activities of organizations. According to official calculations, in 2016 alone, the country’s budget did not receive more than 2 billion rubles in duties. In addition, this format for confirmation of payment creates a high-quality basis for the legal protection of consumer interests.

To understand what the FD on a check means, you should dive a little deeper into the news about the government's proposed amendments. Recently, every stage of the implementation of any product or service provision process is under strict control. The inspection is carried out from the moment the invoice is filled out until the goods in question are issued.

In addition, the legislation introduced a new system for structuring expenditure and income documents, and also changed the list of things required to be included in fiscal forms. According to the updated system, seven details are replaced by 24(!) lines, each of which is required to be submitted.

Also now the paper includes additional information, for example, full name. the person who was behind the cash register, the serial number of the cash register, the address details of the service that can confirm the correctness of the transaction, etc. Today, every consumer should become familiar with informative statements on the rules for filling out forms.

New details

Forms with the abbreviations RN, ZN and FDP are items that are present on every receipt in accordance with the 2022 amendments to Federal Law No. 54-FZ. At first glance, understanding what FP on a check is will not bring any visible benefits.

However, the skills of deciphering symbols that, at first glance, do not carry a semantic load, will certainly play a role at the moment when the conversation turns to protecting consumer rights. With the help of knowledge about one or another form details, a person can protect himself from working with scammers, purchasing low-quality goods and problems associated with reluctance to return products.

Almost all processes occurring in the 21st century can be described by the word “digitalization”. New technologies are also coming to payment systems. Thanks to widespread automation and the introduction of information systems, almost all modern enterprises are familiar with the concepts of electronic coupons and OFD.

To understand that the FP in the check is an important detail, you should know that the classic paper “payment” is not actually a payment form. It is the fiscal receipt that has the main legal force, and literally every consumer should be familiar with the rules for drawing up and filling it out.

In this regard, it is much easier for entrepreneurs - today there is a huge amount of specialized software that makes it easier to work with such documentation. For example, the “Courier” configuration allows you to automate the procedures for payment and delivery of orders using a smartphone, tablet or data collection terminal.

Possibility of recovery

You can complete the replacement procedure without a receipt - using its unique number . All information about completed operations is stored in the cash register database, so difficulties with returns are almost completely eliminated.

According to the Law of the Russian Federation “On the Protection of Consumer Rights,” no legal entity can refuse to provide a client with a new payment receipt if it has been lost. Therefore, if the request is not satisfied, you can exercise the right to contact law enforcement agencies.

Difficulties may arise if you intend to restore a check received at a terminal or ATM - this takes much more time. If a transaction or other operation was carried out using the functionality of the equipment, then you can get all the important information by calling the support service - the phone number is indicated on the device.

During the conversation, you will need to notify the specialist about the nuances of payment. So, be sure to indicate the amount and product - this will speed up the search process . After receiving the document details, to prepare it in paper form, you need to contact the branch of the company responsible for servicing a specific terminal (usually banks).

Why do you need an online check and how to get it

A receipt in electronic format is another innovation that facilitates the processes of purchasing goods or ordering services. It is consumers who receive the main benefit from the implementation of such documents. Among the advantages of such digital forms:

possibility of long-term storage on any type of storage device;
reliable protection against temporary, physical and mechanical damage;
optimization of cost accounting;
no need to store paper coupons;
the ability to implement a simple procedure for submitting settlement paper to the responsible government bodies.

It should be understood that the FD number on the check is a requisite that is present, including electronic forms. It’s easy to get it; there are at least three ways to do this:

OFD Internet platform. As a rule, such structures have high-quality, technologically advanced and convenient websites that have the required functionality.
By specifying a phone number or email address at the time of payment. The required sheet will be sent after the operation is completed.
Using a smartphone, tablet and third-party applications. Today, there are dozens of programs on Google Play and the AppStore, each of which is designed to work with fiscal coupons.

To understand the question of what FD means on a cash receipt, you can also use the data operator portal. Such sites, as a rule, provide a comprehensive information extract for each of the details presented in the document.

When printing is not needed

According to modern Russian legislation, entrepreneurs working in the field of e-commerce may not issue printed versions of receipts when ordering services or purchasing goods online. In addition, addressing such forms in paper equivalent is not carried out if all kinds of cash registers are used to organize the sales procedure.

In all the presented options, the seller is relieved of responsibilities associated with printing coupons, with their subsequent delivery in physical form to the buyer. However, an electronic “payment” is addressed in any case - using e-mail, SMS messages, etc. The digital versions of the paper contain the basic details of the FN, FD and FDP, as well as all other types necessary for posting data.

Type of receipt without cash register

The fiscal coupon and the electronic version of such a certificate are also supplemented by a classic sales receipt. Today, Russian legislation does not have clear regulations and mandatory rules for filling out such papers. Such documents, although they have some legal force, do not constitute settlement confirmation of the fact of a payment transaction. The presentation of such a form is carried out on a voluntary basis or at the request of a specific buyer.

However, after amendments were made to Federal Law No. 54-FZ “On the use of cash register equipment,” the regulatory regulations for the presentation of coupons were replenished with new information and recommendation blocks. From 2022, all such types of identification forms must include the following items:

exact time of registration;
Name of the organization;
name of the form;
serial number;
description of the product item;
quantity of products sold;
price of one product;
information about the person involved in the implementation procedures.

The question of what FD per shift means can be addressed exclusively to the norms and rules for filling out fiscal forms. In ordinary certificates familiar to buyers, such information may simply not be available.

Why do you need a cash receipt number and in what variants does it exist?

First of all, we note that a cash receipt generated on a modern online cash register that meets the requirements of Law No. 54-FZ has not one, but several different types of numbers. Namely:

Serial number of the check as a fiscal document.

It shows what kind of account the check is from the moment the online cash register is registered with the Federal Tax Service.

Serial number of the check for the shift.

It, in turn, reflects what account the check has been generated since the opening of the shift at the cash register.

Both identifiers, as a rule, are most often needed not by the store itself (since they are insignificant from the point of view of calculating revenue), but by inspection authorities - primarily tax authorities. If discrepancies are detected in the identifiers placed on cash register receipts - including their numbers, and in the records of fiscal data in the registers of the Federal Tax Service (which are formed on the basis of information received from online cash registers via the Internet), regulatory authorities may charge the seller with unauthorized interference in the work of the control system. - cash registers, and then issue large fines.

At the same time, checking the correctness of the formation of serial numbers of the receipt - both after registering the cash register and after opening a shift - can be useful for the store itself. If, when comparing two checks generated in a row, it turns out that their serial numbers do not follow each other, this may mean that the online cash register or the fiscal drive located in it is malfunctioning. And they urgently need to be replaced.