Home • Blog • Blog for entrepreneurs • Cash receipt format from 07/01/2021
November 19, 2021
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The format of the cash receipt is regularly changed and supplemented with new information data; all entrepreneurs and organizations are aware of this. 2022 was no exception, because this year it was planned to make changes to the set of mandatory check details twice. Some changes will affect entrepreneurs in general, while others will affect only those who sell labeled goods. In the first case, changes will concern the nomenclature of goods, work or services. In the second, software and fiscal drives.
To meet the new requirements, some entrepreneurs and companies will only have to update the software on their equipment, while others will need more serious measures - replacing the fiscal drive or even an online cash register. In any case, the innovations cannot be ignored, because businessmen may be fined for non-compliance with the new requirements. We will talk about what cash receipts should look like from July 1, 2022 and the new requirements for them in this article.
Cash receipt details in 2022
So, what should a cash receipt contain in 2022? The updated list of basic details that must be indicated on the check receipt when making payments to buyers is regulated by paragraph 1 of Article 4.7 of Federal Law No. 54. In each receipt, buyers should see the following information:
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The presence of the above details in the check is mandatory when making payments to consumers. In addition, receipts may contain additional information, depending on the specifics of the business conducted by the seller. So, for example, enterprises and individual entrepreneurs on OSN print the VAT amount on receipts, and sellers of labeled products are required to indicate a special sign next to the name. Please check carefully whether all the listed details are contained in your checks.
Additional details
In addition to the above, the owner of the cash register can additionally display any correct information in the cash receipt. Federal Law-54 does not contain any restrictions in this regard.
Most often, the additional block of a cash receipt includes:
- company advertisement, text and/or graphic;
- information about special offers, promotions, drawings of valuable prizes;
- a link to an online resource where the buyer can obtain additional information about the company, products and promotions.
Placing additional details, as a rule, is justified economically - due to the large coverage of buyers by such advertising.
Payments to legal entities and entrepreneurs
When making settlements with legal entities and entrepreneurs, regardless of the form of payment (cash or non-cash), it is necessary to indicate additional mandatory details, namely:
- Legal name of the client organization or personal data of the entrepreneur (tag 1227).
- TIN of the enterprise (tag 1228).
Note!
Specifying tag 1227 is optional when using fiscal data format version 1.05. When using versions 1.1 and 1.2, these details are required only in the electronic version of receipts; in the printed version, their designation is at the discretion of the seller. In addition, the TIN of the enterprise must be registered in receipts with FFD version 1.1. With version 1.2, the TIN is indicated only in the electronic version of checks, but with version 1.05 this detail may not be indicated at all.
Penalties for violation
Among the main mistakes of sellers are the failure to issue a receipt to the buyer (both in paper and electronic form, if it was requested by the consumer) and the issuance of a document containing errors in the details.
The amount of recovery will differ. In the first case, the following penalties are provided:
- From 1500 to 3000 rub. for citizens.
- Up to 10,000 rubles for officials.
- From 30 to 100 thousand rubles. for the organization.
If errors are found in the information, the amounts will be slightly lower:
- 1500-2000 for citizens.
- 3-4 thousand for an official.
- From 30,000 to 40,000 rubles for an organization.
It should be borne in mind that we are talking about each check provided in violation or not issued at all. A decent amount can accumulate in one working day, especially if we are talking about a large store with a large flow of customers.
Sale of vouchers in travel agencies
When selling travel packages, employees must provide certain details. When entering a receipt for a tourist trip, you must indicate the agent’s identification, as well as the following details:
- The name of the organization selling the tour package.
- Name of the purchasing company, personal data of the entrepreneur or individual.
- INN of the buyer (if it is a legal entity or individual). If the consumer does not have this document, then the details of the identification document should be indicated.
The line “subject of calculation” (tag 1059) must be filled in by entering the name of the tourist trip.
KKM check from the point of view of the law
A cash receipt is an accounting document obtained using cash register equipment. It is intended to confirm the fact of purchase and sale made when paying in cash. A check allows you to record the amount that passed through the cash register during the reporting period.
If such a document is not punched or there is no cash register, a violation of consumer rights occurs, for which liability is provided. Therefore, when conducting inspections, special attention is paid to checks.
Sale of products subject to mandatory labeling
When selling products with markings, you need to remember that the receipt must indicate a special detail “product code” (under tag 1162). It is written as the letter “[M]” next to each labeled product. The identification code designation (GTIN and serial number) on the paper version is optional. But in the electronic version sent to your fiscal data operator, these details must be entered.
A sample of a 2022 cash receipt with a marked product is presented below:
By August 2022, changes regarding labeled products and entrepreneurs selling such goods will come into force. Those who have not yet switched to the new version of FFD 1.2 are obliged to urgently correct this. Entrepreneurs who do not sell labeled goods have the right to keep the previous formats.
The transition to a new version is carried out in order to simplify the transfer of data on labeled products to the Tax Office. In addition, you can now get results about checking information on products. The Federal Tax Service will check the goods and, if the result is positive, the code “00001111” will be displayed in the electronic version of the receipt; the details will not be printed on the paper receipt.
Note!
If you sell labeled products, then it is worth checking the relevance of your fiscal drive. On some models you will have to update the software, and may require flashing. If flashing is not possible, you will have to purchase a new FN that supports the 1.2 format.
Requirements for a check
First, let’s look at the algorithm for the cashier’s actions and the operation of the cash register according to the new rules:
- The buyer hands over money or a payment card to the cashier.
- The online cash register generates a check with the necessary details.
- A paper version is printed.
- Data about the transaction and the issued receipt are recorded in the fiscal drive.
- The check is certified by fiscal data.
- The information is processed by the fiscal storage device and transferred to the fiscal data operator (FDO).
- The OFD sends a signal to the fiscal storage device that the check has been received.
- The OFD processes the received information and sends it to the tax service.
- At the buyer's request, the cashier sends an electronic receipt to a mobile device or email.
It is clear from the algorithm that one document is generated in two formats at once: paper and electronic. They carry the same information about the purchase made and payment for it. The requirements for this information and 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 / [email protected] : in fact, tax authorities supplemented the previously existing requirements for a paper check.
What should be in an online cash register receipt that was not there before? The main difference is the QR code, thanks to which a consumer who makes a payment in cash or a plastic card can easily check the legality of his 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: just 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 will display information about the purchase, duplicating the information from the receipt.
As a result, the electronic and paper receipt samples at online cash registers look the same. If the buyer provides the cashier with information about where to send the electronic version, this will also be marked.
We will 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 a sign of a completed transaction. This could be a purchase, return or correction. The cashier cannot simply cancel a completed transaction that went into the fiscal drive and OFD. He does (online cash register) return the purchase and issues a correction receipt. And both documents for two different transactions have unique characteristics and are submitted to the tax authorities.
Settlements under an agency agreement
If you are making payments under an agency agreement, it is worth considering some nuances. The cash receipt must contain the required details for 2022, namely:
- Sign of an intermediary. His affiliation according to the contract is an agent or commission agent.
- Information about the supplier - name of the organization, tax identification number and contact information.
- The amount of remuneration or commission that the recipient of a product or service may have to pay.
- Tax regime used by the intermediary.
Regardless of what product or service the buyer purchases, the required details must be clearly stated and easy to read.
What details must be on an online cash register receipt?
A new cash receipt is a receipt printed by an online cash register.
Visually, such a document is longer than checks issued to customers in a standalone cash register. It contains information about both the seller and the goods themselves and the cash register. This is due to changes in the law “On the application of cash register systems” dated May 22, 2003 No. 54-FZ, introduced by law dated July 3, 2016 No. 290-FZ. Now almost all taxpayers are required to transfer issued checks to the tax office through fiscal data operators. The list of those who are exempt from the new order (or those who will have to install an online cash register later) can be found here.
The data required to be displayed on the receipt is called mandatory details. Their list is established in Art. 4.7 of Law No. 54-FZ. Compared to the previous version of the legislation, the new cash register receipts have several times more required details (24 versus 7).
The cash receipt must contain the following information:
Find out what the receipt should look like if the item was paid for with bonus points here.
ATTENTION! If the check was issued to you in an area remote from communication networks, then some of the details may not be on it - such cash registers have the right to operate not in the OFD data transmission mode.
If you have never seen it before, you can look at the online cash register receipt using the link.
What happens if the individual entrepreneur's cash receipt in 2022 is not drawn up correctly?
If an entrepreneur or company for some reason decides to ignore the new requirements for cash receipts, then violators will face administrative punishment in accordance with Article 14.5 of the Code of Administrative Offenses of the Russian Federation. For issuing old-style checks or the absence of at least one mandatory detail, fines are provided, namely:
- In the amount of 1,500 to 3,000 rubles for individual entrepreneurs.
- And for companies and legal entities from 5,000 to 10,000 rubles.
Among other things, the Tax Inspectorate has the right to apply more stringent sanctions to violators. For example, suspend the company’s activities, as well as disqualify those responsible. It is for this reason that entrepreneurs and organizations need to think in advance about possible fines and prepare in time for all changes regarding the mandatory details of a cash receipt in 2022.
Mandatory labeling of goods
In 2022, the government of our country approved a list of certain products that must be labeled starting in 2019. This means that all manufactured products included in this list must be accompanied by documentation that includes information about the manufacturer, owner, movements of the assortment from the point of manufacture to shop. At the same time, during the same period of time, the global transfer of sales reporting into electronic form begins.
This innovation has changed the requirements for the mandatory details of a cash register online cash register receipt. The result of the introduction of changes should be the universal designation of all products sold in retail outlets in our country with special markers, which means that the sale of any counterfeit products will become literally impossible. The buyer will be able to check the authenticity independently using a simple smartphone and a special application. Accordingly, all changes occurring in the operation of the cash register, including the information presented in receipts, are aimed at achieving the task set by the government.
Conclusion
The format of the cash receipt changes from year to year, supplemented with new information. Changes in checks from July 1, 2022 affected not only the nomenclature, but also software and fiscal drives. The list of required details has been expanded, and in addition, the tax office has created a new format for fiscal data. All these innovations are aimed at optimizing the process of settlements with customers, as well as improving interaction between entrepreneurs and the Federal Tax Service. Some entrepreneurs have already managed to prepare for innovations, while others still need to worry about this issue. However, you should hurry, because tax authorities may issue fines if you are still printing old-style fiscal documents.
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How to reflect the payment method attribute in a check
“Calculation method attribute” (tag 1214) is part of the “Calculation attribute”. Let's consider its meaning and grounds for reflection in the fiscal document.
| Values | Reasons for entering a check | Format for reflection in a fiscal document |
| 1 | Advance payment is made in full before the buyer receives goods or services | "Prepayment 100%" |
| 2 | Payment for goods or services is made partially before they are transferred to the buyer | "Prepayment" |
| 3 | Advance payment made | "Prepaid expense" |
| 4 | Full payment has been made (if an advance has been made, its amount is taken into account) immediately at the time of transfer of goods or services to the buyer | “Full settlement” (“4”) |
| 5 | Part of the payment has been made upon transfer of the settlement item to the client; further payments are provided in the form of a loan | "Partial settlement and credit" |
| 6 | The client does not deposit money when transferring the subject of payment, but subsequently pays the loan | "Transfer on credit" |
| 7 | The client makes payments on the loan after the goods are transferred or |
