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FZ 54 what a check looks like. What should be in the receipt of a new online cash register? Cashier's position and personal details

The essence of the article: You can order an online receipt template from us!Ready template - 2t.r.! (template photo below) According to your template - 2.5 t.r.Take advantage of it! The first time it will work, but then it is unknown.

Electronic check 54 Federal Law - OFD, online cash registers

Until July 1, 2017, entrepreneurs will have to switch to using an online cash register. Article 4.7. Law No. 54-FZ as mandatory details.

Who is exempt from switching to online cash registers?

In addition, business representatives who are currently exempt from using cash registers (payers of UTII or patent) will have to register online cash registers no later than July 1, 2018.

Payers of UTII and PSN, who are not yet required to issue cash receipts, will need an online cash register from July 1, 2018.

New checks - what to do? How to make a new check? What are the options, workarounds?

The peculiarity of the new check is that instead of the ecls, they put a QR code in which a link to the OFD website is encoded.

Data from the QR code, in fact:

1) t=20170413T185300&s=352.00&fn=8710000100035210&i=40611&fp=1541605060&n=1

2) https://consumer.test-naofd.ru/v1/?t=20160201T192100&s=82.80&fn=00000000000037&i=0000000001&fp=0000000165&n=0 -- Unable to establish a connection to the site.

3) t=20170425T1958&s=112.00&fn=8710000100069182&i=24581&fp=232762229&n=1 --It doesn't pass on its own. Perhaps this means - https://www.nalog.ru/t=20170413T185300&s=352.00&fn=8710000100035210&i=40611&fp=1541605060&n=1. Nit works. Just like the link from the real check. And apparently it won’t work any time soon :)

You can make this template for an online check:

qr code - z You can embed any text, link, or character set. You can copy from the original. We do it.

CONCLUSIONS: Perhaps you can give it to those who do not ask to send a copy? Or close internal reporting? You can restore checks! Tax reporting can be closed for another year with checks from individual entrepreneurs (UTII and PSN). You are not obligated to give an electronic receipt if you are not given an email or phone number - and many are afraid of spam.

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Examples of new checks, sample check

What is an online cash register

Online cash register is a cash register that meets new requirements:

sends electronic copies of checks to OFD and customers,

has a fiscal drive built into the case,

interacts freely with accredited OFDs.

The sales process at the online checkout now looks like this:

The buyer pays for the purchase, the online cash register generates a receipt.

The check is recorded in the fiscal drive, where it is signed with fiscal data.

The fiscal drive processes the check and transmits it to the OFD.

The OFD accepts the check and sends a return signal to the fiscal storage device that the check has been received.

The OFD processes the information and sends it to the Federal Tax Service.

If necessary, the cashier sends an electronic check to the buyer's email or phone number.

Representatives of the Federal Tax Service receive information through the fiscal data operator. Its tasks include assigning a unique number for each check and storing all information on a single server.

What should be in the receipt of a new online cash register

If the buyer asked to send an electronic copy of the check, then in the paper one you need to indicate the client’s email or subscriber number.

The sales address varies depending on the type of trade. If the cash register is installed indoors, you must indicate the store address. If trade is carried out from a car, then the number and name of the car model are indicated. If the goods are sold by an online store, then the website address must be indicated on the receipt.

The cashier's last name does not need to be indicated on receipts from online stores.

Thus, the check for the new 54 Federal Law will look like this:

In addition to a paper check, the buyer, upon request, can receive an electronic version of the check to his specified email address or subscriber number:

Thus, it is clear from the receipt that according to the new 54 Federal Law, organizations will not be able to sell products simply by keeping total records. Cash register equipment must use software that allows you to display information about the range of goods sold, i.e. The cash register software must be integrated with any commodity accounting system (1C, Doleon, etc.), or the cash register program must allow such accounting at the checkout.

New penalties:

The level of fines for conducting a transaction without a cash register is increasing. For all business representatives, this amount will be 75-100% of the amount of money received bypassing the cash register. In this case, the minimum fine amount will differ:

For employees – 1.5 thousand rubles.

For officials – 10 thousand rubles.

For an organization – 30 thousand rubles.

In addition, a fine awaits entrepreneurs who do not send an electronic form of the check to the consumer.

In addition, in the interaction between the seller, the buyer and the Federal Tax Service - as a regulatory body, another player has appeared - the Fiscal Data Operator. Its task is:

• in receiving and processing payment data from retail outlets;
• in the transfer of processed data to the Federal Tax Service;
• in generating electronic cash receipts and sending them to customers.

Information about checks generated at the online cash register is therefore subject to transfer to the OFD. For these purposes, a special cash receipt in the established format is sent to the Operator separately. Such a check must also meet certain requirements regarding details. At the same time, among them there are a large number of those that are not related to the details displayed directly on the cash register receipt. Among these, for example, is the TIN of a trading enterprise.

You can see examples of including details in cash receipts in various situations (PDF file).

This material discusses examples of:

• sales of goods, works, services;
• making an advance payment and advance payment, selling a gift certificate;
• availability of prepayment or advance payment;
• return of funds;
• closing advances with sales and partial payment by bank transfer.

The same check details can be identified differently. For example, if the name of the document is displayed on the “purchaser’s” receipt, then detail 3 will be sent to the OFD, indicating that the online cash register generated the cash receipt.

The software algorithm for generating a cash receipt is set based on the fiscal data format used on the cash register. Now such formats are presented in versions 1.0, 1.05, 1.1. The cash register you are using must support at least one of the specified versions.

Lists of cash register receipt details at an online cash register are themselves “innovative” and therefore especially interesting in terms of establishing the degree of their usefulness. However, for the average user of an online cash register (as well as for the buyer), the requirements for the content of such details may be of greater interest. That is, when what matters is not whether this or that detail is on the check (and what it is needed for), but how it is applied.

If we consider the most ambiguous and often questionable aspects of using an online cash register - in terms of the store’s compliance with the requirements for generating receipts, then these issues can rightfully include:

• reflection of the “fiscal attribute” attribute in 2 varieties - as an attribute of a document and a message;
• indication of the coordinates of the point of sale in the receipt;
• reflection of the tax regime in the check;
• indication in the receipt of the sign and subject of payment, method of payment for the goods and calculation;
• reflection of the position and personal data of the cashier in the check;
• use of “communication” details.

Let's study the specifics of these details in more detail.

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Specifics of some check details

Fiscal sign

This sign, as we noted above, is presented in 2 varieties:

1. As a sign of a document.

It is used as a receipt identifier and allows you to establish the fact that it was printed at the online cash register. You can use this identifier to check a check through the application from the Federal Tax Service or on the website of the Fiscal Data Operator.

This attribute, as a subtype of the “fiscal attribute” attribute, must be printed on the cash register receipt. This is logical: the buyer should be able to quickly verify that the receipt issued by the store is correct.

1. As a sign of a message.

This sign, in principle, solves a similar problem as the previous one - however, it allows you to establish the fact that a check was printed on a completely legal online cash register - one that has been registered with the Federal Tax Service and sends checks to the OFD in accordance with the law.

This detail, in turn, is not necessary to indicate on the check (however, it must be transferred along with other check identifiers to the OFD using the appropriate formats).

Point of sale coordinates

The new sample cash receipt must indicate the coordinates of the point of sale. It could be:

1. Store Address- if trading is carried out in a stationary format.

1. Vehicle registration number- if trade is carried out in a mobile format.

1. Website address- if the sale is carried out by an online store.

At the same time, using the same online cash register, the store can conduct payments by selling goods on different sites. There is no need to register separate online cash desks for each site, even if all sites are located on different domains.

Tax regime

Indication of the taxation regime on a cash register receipt is one of the innovations in terms of legislative regulation of the use of cash register equipment. The details in question are used only when generating a cash receipt in the OFD version. It is not necessary for the buyer to reflect such information on the check (although it is often done in practice).

It is noteworthy that the same online cash register can be used for calculations using several taxation systems. For example, if a store sells goods under UTII, but provides services under the simplified tax system. In this case, it is important to correctly configure the software responsible for the operation of the cash register. But if the payment locations are different (and this is confirmed by the indication of different addresses on the checks), then for each point you will need to register a separate online cash register.

1. Ask our specialist a question at the end of the article.
2. Get detailed advice and a full description of the nuances!
3. Or find a ready-made answer in the comments of our readers.

Calculation sign

One of the typical “innovative” details of a cash register receipt is a sign of settlement. The legislation on online cash registers provides for the following payment characteristics:

• "Coming";
• "Consumption";
• "Return of arrival";
• "Refund of expenses."

The store should not have any particular difficulties in using such details. The “Receipt” attribute reflects the fact of receiving funds from the buyer, “Expense” - the issue (for example, when buying vegetables from summer residents). The details “Return of receipt” are issued if a person returns the goods to the store (for example, if the goods are of poor quality), and “Return of expenses” - if the person changes his mind about selling his property to the store.

At the same time, if a “Return of Receipt” check is issued, it is recommended to supplement it with various supporting documents. For example - a statement from the buyer. The fact is that this operation cancels the revenue received by the seller and, accordingly, the tax base. If the Federal Tax Service cannot verify the validity of such an operation, then the department will have a reason to assess additional tax.

Subject of calculation

The “Subject of calculation” attribute is one of the most capacious. The fact is that it is, in fact, represented by a sequence of individual details with information:

• about the name of each product purchased;
• about the quantity of goods;
• about the cost of goods, taking into account possible discounts or markups;
• about VAT.

If a store operates on UTII or the simplified tax system, then it has the right not to indicate the names and quantities of goods on the receipt - but only until February 1, 2021.

There are rumors in the expert community that with the advent of new formats for cash receipts, the specified list of characteristics of the subject of payment may be supplemented with new items. Therefore, owners of trading businesses should carefully read any news from the legislator regarding the standardization of cash receipts.

As for indicating information about the discount in the online cash register receipt, you need to pay attention to the following nuance: the discount must be reflected for each product item. Moreover, even if the condition for receiving a preference is the purchase of goods for a certain total amount, this requirement must nevertheless be met. First, it is determined whether the amount is sufficient to apply the discount, then the discount is calculated for each item (except for those for which the discount does not apply).

VAT information is reflected if the outlet pays this tax. That is, most likely, it works according to the general taxation system. The receipt must indicate the VAT rate for each product. At the request of the store - the amount of VAT in absolute values. In addition, the receipt indicates the total amount of VAT in relation to a specific rate. The most common rates used in retail trade in Russia are 10% and 18%.

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Method of payment and settlement

As for the payment method reflected in the receipt, as a rule, no difficulties arise here: it is indicated that the buyer paid for the goods in cash or electronically (in the general case - with a bank card). It is possible to accept payment partly by card and partly in cash, in which case the amounts accepted in different ways are reflected in separate lines.

A more difficult question is the choice of calculation method.

The following details can be used here:

1. « Full payment».

This detail is entered if the store visitor paid in the usual way - by presenting the goods at the checkout, paying for them and then receiving them.

1. « Partial payment».

Everything is clear here too: payment can be partial if it represents a deposit for the goods (for example, for the purpose of reserving it in a warehouse). The remaining payment amount can be deposited at the checkout later, and immediately after it is deposited, the goods can be picked up.

1. « Prepaid expense».
   

This detail is put on the check if the buyer deposits money at the store’s cash desk to account for upcoming purchases (it is assumed that their list is not known in advance).

A classic example of such a transaction is paying for a gift card or certificate, which can later be used to pay for goods in a store.

1. « Full payment including advance payment or advance payment».

Such details are included in the check, which:

• issued to the buyer who first paid for the goods in part, and then paid additionally and received the right to pick up the goods;
• issued to a buyer who partially paid for the goods using a gift card, certificate or other advance instruments.

1. « Transferring a purchase on credit».

This option is selected if the goods are purchased on credit without a down payment.

1. « Partial payment when transferring a purchase on credit».

In turn, this detail is applied if an initial payment has been made for goods purchased on credit.

1. « Loan repayment».

Such details are entered into the structure of the cash register receipt when depositing amounts into the store’s cash register to repay the loan.

Cashier's position and personal details

The new sample cash receipt indicates the position of the store employee who issued the goods at the checkout, as well as his full name. Please note that checks submitted in the prescribed manner to the OFD (if the data transfer format in version 1.05 and higher is used) also indicate the TIN of the cashiers.

"Communication" details

The next important category of details is the one that includes details that can be conditionally called “communication”. The fact is that they are designed to provide remote access to a check from certain interested parties.

First of all, from the buyer’s side. A person who has purchased a product that has been checked at the online checkout has the right to ask the cashier to send an electronic copy of the cash register receipt to e-mail or cell phone in the form of SMS. Upon receipt of such a request, the cashier ensures the generation of a cash receipt, which indicates the relevant contacts of the buyer.

In any case, the store needs to indicate on the cash register receipt the address of the Federal Tax Service website, where the buyer can check the cash register receipt if necessary. In addition, the store has the right to print QR codes on receipts, which encrypt the key details of the receipt. By scanning the QR code using a special application from the Federal Tax Service, the buyer can also easily check the cash receipt.

This is the specificity of using the new sample cash register receipt details. Of course, certain features characterize the use of cash correction receipts and various fiscal documents, which are formed in accordance with Law No. 54-FZ. But, one way or another, the business owner should give the highest priority to the structure of the cash receipt addressed to the buyer (and sent in the established format to the OFD). This fiscal document is the most frequently used. Errors in its structure can lead to unpleasant penalties from the Federal Tax Service.

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The use of online cash registers is strictly regulated by law, including in terms of establishing rules for generating cash receipts on such devices. Let's take a closer look at these rules - let's find out how and what determines the mandatory details of a cash receipt from 2018, as well as what additional information can be placed on it.

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 version, these checks are:

• ordinary paper (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.

What mandatory details should an online cash register receipt contain starting from 2019?

There are two main regulations that establish lists of mandatory cash receipt details. In many ways, they duplicate each other, but the norms they contain do not compete with each other and, moreover, do not completely coincide. And therefore, having studied one normative act, one should consider the provisions of the second. We are talking about such sources of norms as:

• Law No. 54-FZ (LINK);
• Order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20/229@ (LINK).

It may be noted that Law No. 54-FZ establishes general requirements for the mandatory details of a cash receipt, and the specified departmental order determines the procedure for their reflection in the check in practice in accordance with the current formats of fiscal documents.

The required details of a cash receipt are listed in paragraph 1 of Article 4.7 of Law No. 54-FZ:

"1. The cash receipt and the strict reporting form contain, except for the cases established by this Federal Law, the following mandatory details:

Title of the document;

serial number for the shift;

date, time and place (address) of settlement (for settlements in buildings and premises - the address of the building and premises with postal code, for settlements in vehicles - the name and number of the vehicle, the address of the organization or the registration address of an individual entrepreneur, for settlements online “Internet” - the address of the user’s website);

name of the user organization or last name, first name, patronymic (if any) of the individual entrepreneur - user;

user's taxpayer identification number;

the taxation system used in the calculation;

sign of calculation (receipt of funds from the buyer (client) - receipt, return to the buyer (client) of funds received from him - return of receipt, issuance of funds to the buyer (client) - expense, receipt of funds from the buyer (client) issued to him - return consumption);

Note: until 02/01/2021, individual entrepreneurs (except for those selling excisable goods) using PSN, USN, UTII, Unified Agricultural Tax may not indicate in cash receipts and BSO the name of the product (work, service) and its quantity (Federal Law dated 07/03/2016 N 290- Federal Law).

name of goods, works, services (if the volume and list of services can be determined at the time of payment), payment, payment, their quantity, price (in the currency of the Russian Federation) per unit, taking into account discounts and markups, cost including discounts and markups, indicating value added tax rates (except for cases of making payments by users who are not taxpayers of value added tax or are exempt from fulfilling the duties of a value added tax taxpayer, as well as making payments for goods, works, services that are not subject to taxation (exempt from taxation) value added tax);

the calculation amount with a separate indication of the rates and amounts of value added tax at these rates (except for cases of settlements carried out by users who are not value added tax payers or are exempt from fulfilling the duties of a value added tax payer, as well as payments for goods, works, services not subject to taxation (exempt from taxation) by value added tax);

form of payment (payment in cash and (or) by bank transfer), as well as the amount of payment in cash and (or) by bank transfer;

position and surname of the person who made the settlement with the buyer (client), issued a cash receipt or a strict reporting form and issued (transferred) it to the buyer (client) (except for settlements made using automatic settlement devices, which are also used when making settlements non-cash on the Internet);

registration number of cash register equipment;

serial number of the fiscal drive model;

fiscal sign of the document;

the address of the website of the authorized body on the Internet, where the fact of recording this calculation and the authenticity of the fiscal indicator can be verified;

subscriber number or email address of the buyer (client) in the case of transferring to him a cash receipt or a strict reporting form in electronic form or identifying such a cash receipt or a strict reporting form, signs and information about the address of the information resource on the Internet on which such a document can to be received;

the email address of the sender of the cash receipt or strict reporting form in electronic form in the event of transfer of a cash receipt or strict reporting form in electronic form to the buyer (client);

serial number of the fiscal document;

shift number;

fiscal sign of the message (for a cash receipt or strict reporting form stored in a fiscal storage device or transmitted to the fiscal data operator);

QR code.

(paragraph introduced by Federal Law dated July 3, 2018 N 192-FZ)".

It should be borne in mind that the specified mandatory details are the same for both paper and electronic checks.

In turn, the procedure for their application according to order No. ММВ-7-20/229@ depends specifically on the type of cash receipts (and on many other factors). More on this later.

What details of a cash receipt are established by the format of fiscal documents

The specified regulatory act establishing FFD and the procedure for their application (one of the aspects of which is the regulation of the reflection of details on a cash receipt) is huge in volume and very complex in structure. It is intended more for technical specialists responsible for setting up and ensuring the functionality of online cash registers than for ordinary cash register users. At the same time, it will be useful to become familiar with the key principles for reading and applying those rules that are defined in the formats of fiscal documents.

If we are faced with the task of determining what details should be on the cash receipt of our enterprise, then we will need to have on hand:

1. Table 3 in Appendix No. 2 to Order No. ММВ-7-20/229@.

Item number	FDF version number	Required attribute values
Note: paragraph 1 of Table 3 of Appendix No. 2 becomes invalid as of January 1, 2019.
1	1.0	1 - the details must be included in the FD in the format provided for by these formats; 2 - the requisite must be part of the FD in the cases specified in the note to the specified requisite. The details may not be included in the FD in other cases. If the details are included in the FD, it is recommended that they be included in the format provided for by these formats; 4, 6 - it is recommended to include the requisite in the FD in the cases specified in the note to the specified requisite. If the details are included in the FD, it is recommended that they be included in the format provided for by these formats; 7 - the details may not be included in the FD. If a requisite is included in the FD, it is recommended to include it in the format provided for by these formats
2	1.05	1, 3 - the details must be included in the FD in the format provided for by these formats; 2, 4 - the detail must be part of the FD in the format provided for by these formats, in the cases specified in the note to the specified detail. The details may not be included in the FD in other cases; 6 - it is recommended to include the details in the FD in the format provided for by these formats, in the cases specified in the note. If the details are included in the FD, its format must correspond to the format provided for by these Formats;
3	1.1	1, 3, 5 - the details must be part of the FD in the format provided for by these formats; 2, 4, 6 - the detail must be part of the FD in the format provided for by these formats, in the cases specified in the note to the specified detail. The details may not be included in the FD in other cases; 7 - the details may not be included in the FD. If a requisite is included in the FD, its format must correspond to the format provided for by these formats

The rules reflected in Table 3 operate in relation to a specific version of the FDF. There are 3 such versions installed, and in each of them the rules for using the “Mandatory” attribute are installed. can be very different.

So, if the online cash register is configured to generate receipts according to FFD 1.0 (this format will be used until the end of 2018), then the dependencies will be as follows:

• if the attribute is "Required" according to FFD is equal to 1, then the details must be included in the cash receipt;
• if the attribute is equal to 2 - include only in cases reflected in the notes to the corresponding attribute;
• if the attribute is 3 or 5, it is recommended to include it;
• if the attribute is 4 or 6, it is recommended to include it in the cases reflected in the notes;
• if the attribute is equal to 7, you can not include the details in the check.

For comparison, in the case of using FFD 1.05 (the format does not yet have restrictions on the period of application), the rules will be as follows:

• if the attribute is 1 or 3, the attribute must be included in the check;
• if the attribute is 2 or 4, the attribute must be included if provided in the notes;
• if the attribute is equal to 5, it is recommended to include the attribute in the check;
• if the attribute is equal to 6, it is recommended to include the attribute in the check, if this is provided in the notes;
• if the attribute is equal to 7, the attribute may not be included in the check.

2. Table 19 of Appendix No. 2.

Props name	Tag	Obligation	Form.	Rep.	Storage	FP	N approx.
Title of the document	1000	1	P	No	—	—	—
FD form code	—	1	E	No	5l	1, 4, 5	17
FDF version number	1209	3	E	No	30d	4	—
user name	1048	P-1, E-7	PE	No	30d	4	—
User's TIN	1018	P-1, E-7	PE	No	30d	4	—
buyer (client)	1227	7	PE	No	30d	4	19
INN of the buyer (client)	1228	6	PE	No	30d	4	19
shift receipt number	1042	1	PE	No	30d	4	—
date Time	1012	1	PE	No	5l	1, 4, 5	17
shift number	1038	1	PE	No	30d	4	—
calculation sign	1054	1	PE	No	5l	1, 4, 5	13, 17
applied taxation system	1055	P-7, E-1	PE	No	30d	4	—
cashier	1021	2	PE	No	30d	4	3, 18
Cashier's TIN	1203	7	E	No	30d	4	18
CCP registration number	1037	1	PE	No	30d	4	—
machine number	1036	2	PE	No	30d	4	4, 10
settlement address	1009	P-1, E-2	PE	No	30d	4	10
settlement place	1187	P-3, E-4	PE	No	30d	4	10
buyer's phone or email address	1008	2	PE	No	30d	4	7, 9, 20
subject of calculation	1059	1	PE	Yes	See table 20	See table 20	15
settlement amount specified in the check (BSO)	1020	1	PE	No	5l	1, 4, 5	5, 17
check amount (BSO) in cash	1031	P-2, E-1	PE	No	30d (5l)	4, 5	1, 16
check amount (BSO) electronic	1081	P-2, E-1	PE	No	30d (5l)	4, 5	1, 16
check amount (BSO) in advance (offsetting the advance and (or) previous payments)	1215	P-4, E-3	PE	No	30d (5l)	4, 5	1, 16
check amount (BSO) postpaid (on credit)	1216	P-4, E-3	PE	No	30d (5l)	4, 5	1, 16
check amount (BSO) by counter provision	1217	P-4, E-3	PE	No	30d (5l)	4, 5	1, 16
VAT amount of the receipt at the rate of 18%	1102	2	PE	No	30d (5l)	4, 5	6, 16
VAT amount of the receipt at the rate of 10%	1103	2	PE	No	30d (5l)	4, 5	6, 16
settlement amount for a check with VAT at a rate of 0%	1104	2	PE	No	30d (5l)	4, 5	6, 16
check settlement amount excluding VAT	1105	2	PE	No	30d (5l)	4, 5	6, 16
amount of VAT receipt according to calculation. rate 18/118	1106	2	PE	No	30d (5l)	4, 5	6, 16
amount of VAT receipt according to calculation. bet 10/110	1107	2	PE	No	30d (5l)	4, 5	6, 16
cash register sign for payments only on the Internet	1108	6	PE	No	30d	4	8
email address of the check sender	1117	4	PE	No	30d	4	7, 9, 10, 20
agent sign	1057	4	PE	No	30d	4	2
translation operator phone number	1075	2	PE	Yes	30d	4	2
payment agent operation	1044	2	PE	No	30d	4	2
payment agent phone number	1073	2	PE	Yes	30d	4	2
payment acceptance operator phone number	1074	2	PE	Yes	30d	4	2
name of the transfer operator	1026	2	PE	No	30d	4	2
transfer operator address	1005	2	PE	No	30d	4	2
INN of the transfer operator	1016	2	PE	No	30d	4	2
supplier phone number	1171	4	PE	Yes	30d	4	2
Federal Tax Service website address	1060	P-2, E-4	PE	No	30d	4	10
additional details of the check (BSO)	1192	7	PE	No	30d (5l)	4, 5	11, 16, 17
additional user details	1084	7	PE	No	30d	4	12
FD number	1040	1	PE	No	5l	1, 4, 5	17
FN number	1041	1	PE	No	5l	1, 4, 5	17
FPD (1)	1077	1	PE	No	5l	4, 5	—
FPS (4)	—	1	E	No	30d	—
FPA (5)	—	6	E	No	5l	—	17
QR code	1196	1	P	No	—	—	14

Table 19 contains a complete theoretical list of cash receipt details (column “Name of details”). Of these, you need to select those that must be recorded on the check. For these purposes, the table shows specific values ​​for the “Mandatory” attribute. in relation, in fact, to the details of a cash receipt.

The table also has a noteworthy “Form” column, which reflects the specific format of the check - printed (shown by the letter P) and electronic (shown by the letter E), for which the rules for displaying details apply. If in the "Form" column If a combination of PE is indicated, this means that the rules apply to both types of checks simultaneously.

At the same time, in some cases, letters indicating the type of check are included in the “Obligatory” column. and show the obligation to use the details only for a certain type of check - printed or electronic.

From July 1, 2019, when making payments between organizations and (or) individual entrepreneurs, payment for which was made in cash or by card, a cash receipt must be generated containing the mandatory details “buyer (client)” (tag 1227) and “TIN of the buyer (client)” (tag 1228). Read more about this in.

The remaining columns of Table 19, in principle, are not interesting to us - they are already for technical specialists.

Having at our disposal Tables 3 and 19 of Appendix No. 2, we can easily determine whether it is necessary to include this or that detail in a cash receipt - paper or electronic, at our enterprise.

For example, we are interested in whether it is necessary to include the cashier’s TIN in the cash receipt (it is included in the list of theoretical details in the column “Name of details” in Table 19). What to do?

First of all, we need to find out which FFD the online cash register uses. It is better to ask technical specialists about this - usually solving the issue takes minutes. Let's agree that our cash registers operate on FFD 1.05.

Next, look at the attribute value in the “Required” column. opposite the “Cashier INN” detail in table 19. We see that it has a value of 7 - and this means (in accordance with table 3 - if we talk about FFD 1.05) that indicating the corresponding details in the check is not necessary, but is possible at the request of the owner online - cash desks.

In addition, in table 19 we look at the adjacent column “Form.” and we see the letter E there, and this means that the rules are established only for an electronic check. There is no need to include the “Cashier INN” details in the printed receipt.

Let's take some “obvious” detail - let it be “Settlement Amount”. Attribute "Mandatory" for this attribute has a value of 1, which means the attribute is required according to FFD 1.05. In the "Form" column PE is indicated, and this means that the rule is established for both printed and electronic checks.

In Table 19 there is a notable detail “Additional check details”. Attribute "Mandatory" it has a value of 7 (that is, it can be applied or not applied at the discretion of the user), the rule is applicable to both printed and electronic checks. This detail officially gives the user of the online cash register the opportunity to include certain additional information in the check.

They could be, for example:

• store website address;
• advertising message;
• personal greeting to the buyer.

A small nuance: the maximum length of the props in question, in accordance with the formats, is 16 characters. If more space is needed for the required message, then it makes sense for the store to place information “outside the details” on the cash register receipt - that is, simply by printing it in the free space. This is possible based on the norm contained in paragraph 7 of Article 4.1 of Law No. 54-FZ. It says that the check can be supplemented with other details not provided for by federal law, taking into account the specifics of the trade enterprise’s field of activity.

Information “outside the details” can, in principle, be anything. This may not necessarily be text - it is quite possible to place, for example, a store logo or more detailed information about a promotion. It is important that the “mandatory” details are clearly visible on the check.

It is important not to confuse the concept of “Additional details” in the context of Table 19 (and paragraph 7 of Article 4.7 of Law No. 54-FZ) and the term “Additional details of fiscal documents” given in Appendix No. 1 to Order No. MMV-7-20/229@. In this case, we are talking about the mandatory details of those fiscal documents that are generated at the online cash register along with regular cash receipts - for example, these could be correction checks, reports on the opening and closing of a shift.

By the way, it is also important to comply with the FFD requirements established for such documents. Lists of details for specific types of FFD can also be determined in a “tabular manner” (for example, details for a correction check are given in Table 30 of Appendix No. 2 to the order) - by analogy with the rules we discussed above regarding determining the list of details for a regular check.

In cases provided for by law, an enterprise has the right to use details in a shortened list - let’s take a closer look at such cases.

Who uses the shortened list of details

Paragraph 2 of Article 4.1 of the law contains a remarkable rule - that the details provided for in paragraphs 16-18 of paragraph 1 may not be reflected on checks in the cases specified in paragraph 7 of Article 2 of the law (that is, by enterprises selling in remote areas communication networks in areas and using online cash registers in mode without data transfer).

This rule is quite logical, since paragraphs 16-18 reflect:

• website address of the business entity;
• e-mail of the buyer, which he communicated to the seller to receive an electronic check
• e-mail of the business entity.

Obviously, in the case of using an online cash register in a mode without data transfer, using the specified details does not make sense.

Paragraph 17 of Article 7 of Law No. 290-FZ states that business entities under special regimes - simplified tax system, PSN, UTII, unified agricultural tax - have the right, until February 1, 2021, not to include in the cash receipt the details specified in paragraph 9 of paragraph 1 of Article 4.7 of the law. This detail reflects the name and quantity of goods, paid at the checkout.

In order ММВ-7-20/229@ the details according to paragraph 9 of clause 1 of Article 4.7 of Law No. 54-FZ generally correspond to the details “Subject of calculation”. Its distinctive feature is that it is, in fact, a combination of more than a dozen different details. Their list is given in Table 20 of Appendix No. 2 to the order. We determine which “sub-details” to use in accordance with this table in a familiar way by reading the “Required” columns. and "Form." opposite each of them.

Thus, the cost of each product corresponds to the sub-detail “Price per item unit”, the number of goods corresponds to the sub-detail “Quantity subject of calculation” in Table 20. The value of the attribute “Obst.” for each of them - 2. This means (when using any version of the FDF) that the props are applied only if this is reflected in the notes to it.

Notes on the specified subdetails are given just below Table 20. There, in fact, the norm under Law No. 290-FZ is duplicated that enterprises in special regimes have the right not to indicate the details until 02/01/2021.

Thus, the right for “special regime holders” not to indicate a list of goods on the receipt is established in two regulations at once.

Video - is it necessary to indicate the name of the product in an online cash register receipt in 2018 when selling beer to an individual entrepreneur store on UTII:

When introducing online cash registers, the cash receipt will be more informative.

Mandatory details on the cash receipt and BSO

The law does not establish a single, unified form of cash receipt for all sellers. Therefore, a cash receipt received at a hypermarket is very different from a cash receipt that you will be given at a gas station or when paying utility bills.

But these checks, of course, have something in common. They all contain some mandatory details. Today there are not many of these mandatory details. But with the introduction of online cash registers, the receipt will be more informative.

Let's see what Article 4.7 provides. Law No. 54-FZ as mandatory details. From February 1, 2017, a cash receipt must include the following information:

Information group	Props and its contents	Date of introduction of the details
Title of the document	cash receipt; form of strict accountability;	Indicated now
Serial number of the check	This refers to the number per shift. Each shift numbering starts from the beginning.	Indicated now
date and time	Date of purchase in the format 00.00.0000. and the exact time recording the moment of transfer of money.	Indicated now
Place of settlement	If the sale occurred on a premises, the receipt must include the address of the building along with the zip code. If the payment is made on the Internet, then the address of the seller’s website is indicated on the receipt. If the purchase was made in a vehicle (motor shop, taxi), then the receipt can indicate either the address of the organization (or individual entrepreneur) or the name and number of the vehicle.
Seller information	name of organization + TIN; Full name of the entrepreneur + TIN;	Indicated now
Applicable taxation system		01.02.2017
Calculation sign	The law identifies four such signs: arrival (the buyer gave you money); return of receipt (you returned the buyer’s money); expense (you gave the buyer money); refund of expenses (the buyer returned the money previously issued to you).	01.02.2017
Product details	Name of goods (or works, or services, or payment, or disbursement); quantity of goods (in units of measurement); price per unit of goods (including discounts and markups); purchase price; VAT rate (except for those sellers who are not VAT payers, or for whom the VAT rate is 0); the calculation amount with a separate allocation of the VAT amount (if it was necessary to indicate the VAT rate);	Individual entrepreneurs who use PS, USN, UTII (except for excisable goods), Unified Agricultural Tax for agricultural products. manufacturers - the name and quantity of goods are indicated from 02/01/2021. We indicate VAT from 02/01/2017.
Calculation form and payment amount	Cash or electronic means of payment; payment amount;	Indicated now
Seller's representative information	Position, surname of the person who made the settlement with the buyer and issued the check or BSO (cashier, seller, etc.) Exception: does not need to be indicated if the payment was made using automatic devices, including via the Internet.
Information about CCP	registration CCP number; serial number of the fiscal drive; fiscal sign of a check; website address where you can check the authenticity of the fiscal sign;
Buyer information	buyer's phone number or email (if the check or BSO was transferred to him in electronic form); resource website where a check or BSO can be received independently;	01.02.2017 *
Email mail of the sender of the check or BSO	If a cash receipt or BSO will be sent to the buyer electronically, then the email address of the sender (seller or OFD, if the receipts will be sent by OFD) must be indicated on them.	01.02.2017 *
Control data	Serial number of the fiscal document * ; shift number; fiscal sign of the message (mark about the transfer of the OFD)
Additional details	product nomenclature code (established by the Government of the Russian Federation in some cases); serial number of the automatic device (if the cash register is located in the automatic device for calculations); OTHER DETAILS (if you need to provide other information taking into account the specifics of your field, then this can be done);	01.02.2017

* This information may not be indicated on the receipt or BSO if the seller is located in an area remote from communication networks. The list of such localities will be approved by the federal executive body.

In the article we talked about checks and BSOs, which will be issued by sellers and service providers themselves. If payment is accepted by payment agents and subagents (intermediaries), then the checks must contain additional details: the amount of the agent’s remuneration, as well as the telephone numbers of the agent, the payment acceptance operator and the supplier. But you don’t have to specify the VAT rate.

Requirements for an online cash register receipt: what a receipt looks like in 2019 and what should be reflected in it

The basic requirements imposed by law for an online cash register receipt are enshrined in paragraph 1 of Art. 4.7 of the Law “On the Use of Cash Register Equipment...” dated May 22, 2003 No. 54-FZ (hereinafter referred to as the Law “On Cash Register Equipment”).

Thus, this norm regulates:

• a list of essential details of an online cash register receipt (we will talk about them in more detail below);
• the possibility of entering additional details of an online cash register receipt not provided for in Art. 4.7 of the Law “On CCP”;
• quality of printed data on a check issued on paper (data must be printed with sufficient clarity and easy to read, and also retain the named properties for at least six months from the date of issue).

Currently, many checks also contain a special QR code, with which the buyer can later verify the authenticity of the check issued/sent to him through a special mobile application.

Important! Since 07/03/2018, a QR code has been a mandatory attribute of a receipt and helps to avoid the need to manually enter the information requested by the search form in the mentioned application.

Note! On 03/08/2019, Decree of the Government of the Russian Federation dated 02/21/2019 No. 174 came into force, which established an additional check detail - a product code that is used when selling goods subject to mandatory labeling.

Required details of an online cash register receipt (download sample)

Mandatory details of an online cash register receipt include:

• name of the document and its number in order (for the corresponding shift);
• date, time and address of settlement;
• name and TIN of the user;
• type of taxation system;
• calculation sign;
• the name of goods/services, their quantity and price per unit in the currency of the Russian Federation (the name of works, goods or services until 02/01/2021 may not be indicated by entrepreneurs using the PSN, simplified tax system, unified agricultural tax and UTII, and engaged in the types of activities listed in clause 2 of Art. 346.26 of the Tax Code of the Russian Federation (except for individual entrepreneurs selling excisable products) - see paragraph 17 of Article 7 of the Law “On Amendments...” dated 07/03/2016 No. 290-FZ). It is allowed to indicate the abbreviated name of the service, supplemented by the code of this service in accordance with the nomenclature (Letter of the Ministry of Finance of the Russian Federation dated September 25, 2018 No. 03-01-15/68652);
• calculation amount highlighting VAT rates and amounts;
• calculation form indicating the amounts posted for each form;
• position and surname of the entity that made the calculation;
• CCP registration number;
• serial number of the fiscal drive;
• fiscal sign of the document;
• website of the Federal Tax Service of the Russian Federation for checking data on a check;
• telephone number or email address of the buyer, as well as the email address of the sender of the online cash register check, if it is sent in electronic format;
• serial number of the fiscal document;
• shift number;
• fiscal sign of the message;
• QR code;
• product code, when the product is subject to mandatory labeling.

The online cash register receipt form can be downloaded from the link: online cash register receipt - sample.

Note! The Federal Tax Service of Russia, by letters dated July 3, 2018 No. ED-4-20/12718 and ED-4-20/12717, sent guidelines for generating receipts for regular sales and for the sale of goods using a gift card. By letter dated February 20, 2019 No. ED-4-20/2929 - when prepaying for goods and when providing a loan to purchase goods.

Erroneously punched check at the online cash register

If a check was entered by mistake and the data reflected in it needs to be corrected, a so-called correction check is issued. Such a check should not be generated between shifts (clause 4, article 4.3 of the law “On cash register systems”). In addition, a correction check is generated when:

• performing earlier calculations without using cash registers;
• using cash registers in violation of the law (paragraph 2, clause 4, article 4.3 of the law “On cash registers”).

Note! It is necessary to prepare an explanatory document for submission to the Federal Tax Service of the Russian Federation, which should reflect the reasons for which the correction check was generated.

If an error (for example, the check contained an amount less or more than what was actually paid by the buyer) was identified in the presence of the buyer, then not a correction check is issued, but a regular check for the receipt or expenditure of the amount.

So, what should be in an online cash register receipt? The online cash register receipt, both paper and electronic, must reflect all the relevant details, the list of which is regulated by Art. 4.7 of the Law “On CCP”.

If a paper check is printed, the data it contains must have such characteristics as clarity and readability, and these properties must be preserved for at least six months from the date of printing.