Amendments and changes №54-FZ often relate specifically to the fiscal document and its content. The list of required details of the cashier s check has already been modified several times. There is no strict structure and form for displaying details in checks online cash registers, but there is a list that must be printed. If the mandatory information is not displayed in the cashier s receipt, the entrepreneur may face a fine from the tax service. A complete list of the details of the cash register receipt, in accordance with the requirements of No. 54-FZ, is presented below
All of the above are mandatory details of the cash register receipt punched by the CCP. If any of them is not displayed in the check, then according to No. 54-FZ, the tax authority has the right to issue a fine to the entrepreneur for an offense. Of course, other details (the amount of excise tax when trading in alcohol, the product code for labeling or the registration number of the customs declaration when importing goods) are required to be displayed if additional conditions are present, but basically, starting with the name of the product in the check and its value, absolutely everything must be indicated.
Sample online checkout
In the sample of the cash register receipt, the requisites that must be printed are clearly numbered. We propose to consider in more detail:
1) the name of the enterprise (trade facility);
2) the name of the fiscal document (cash register receipt);
3) a sign of settlement (arrival);
4) the name of the product (bananas);
5) the quantity of goods (2);
6) the price of the goods per unit. (38.9);
7) the cost of the goods (77.8);
8) VAT rate in percent (20%);
9) the amount of VAT (11.87);
10) the amount payable according to the total (548.59);
11) form of payment in cash (cash 50.00);
12) form of settlement by non-cash (payment by Card 498.59);
13) taxation system (OSN);
14) the total amount of VAT (83.68);
15) full name and position of the cashier (Tokova LA);
16) No. of the work shift (0184);
17) TIN of the enterprise (7736570901);
18) serial number of the online cash register (00106705153091F);
19) the name of the enterprise (LLC “Lognex”);
20) the address of the store where the purchase was paid (127473, Moscow, Seleznevskaya st., 34);
21) the website of the Federal Tax Service for checking the cash register receipt (nalog.ru);
22) serial number of the cashier s check (00002);
23) date and time of printing and issuance of the cashier s check (07-26-19 17:41);
24) registration number of the online cash register (0515309);
25) serial number of the fiscal accumulator (99990789476);
26) Fiscal document number (0000001359);
27) fiscal data attribute (0637378247);
28) QR barcode (needed to check the receipt through the FTS application).
It should be noted that individual entrepreneurs based on a patent (PNS), simplified tax system (STS) and imputation (UTII), excluding trade with EGAIS, have the right not to display the name and quantity of goods or services sold in cash register receipts. This relief will be valid until 02/01/2021, exactly until the end of the deferral for online cash registers for small businesses without hired employees.
Any non-compliance of the check with the rules No. 54-FZ can lead to fines, in particular, any buyer can bring the tax office with a check to the store. Indeed, at present it is very easy to check a check for compliance with legal requirements. One of the easiest ways is to download the FTS application to your phone, which, by scanning a QR barcode or manually entering data (date, time, amount, etc.), will give out whether the check is correct or not (which will indicate the seller s wrongdoing). But you can skip installing the application and check the receipt on the tax service website.
How to check an online cashier s check on the tax office website?
It is very easy to verify the receipt received upon purchase. One of the verification methods is through the FTS website. You can check the receipt even without registering, just by going to nalog.ru, go through the following steps:
First – go to nalog.ru by selecting the section “New procedure for using CCP” at the bottom of the page or immediately type in kkt-online.nalog.ru.
Second – in the open section, scroll down to the form window “Checking the fiscal document”, in the form fill in the lines for the date and time of the check, the total purchase amount, as well as FN, FD and FPD, and click the “Check check” button.
Third – wait no more than a minute, the Federal Tax Service will give the result on the screen. All checks are sent in electronic format to the tax office through the OFD, therefore, if the check is in the FTS database, the check will indicate that the checked fiscal document is correct and the data is recorded in the FTS database, otherwise the service will inform that there is no check in the database, and this may become a reason for checking the trading enterprise that issued it to the buyer.
Returning a check at an online checkout
It is often difficult for a cashier to generate a return receipt. The buyer has the right to bring back the item purchased earlier, and accept its obligation to the store, as well as to punch a receipt for the return to the buyer at the time of contact, print it out before paying the money.
After completing the return transaction, the seller must issue the buyer a receipt confirming the transaction. As noted earlier, the “settlement attribute” (receipt / return / expense) is a mandatory variable. “Arrival”, if the money was received from the buyer for the goods; “Expense”, if money was given to the client when purchasing goods from him (money given to an employee to pay utility bills, etc.); “Return of the receipt”, if the money was returned to the buyer upon refusal of the goods on his part; “Refund of expenses”, if the money previously issued to the client has been returned.
Returning money to the buyer in case of his refusal from the goods in the receipt should be indicated by the sign of settlement – “return of receipt”. The same sign of calculation is applicable in case of a cashier s mistake and printing a cashier s receipt with an incorrect amount, product name or number of product units. After making the adjustment, the cashier should punch through the correct cashier s receipt and issue an explanatory statement about the error and its reason.
Refund of funds No. 54-FZ
When returning the goods, the entrepreneur is obliged to transfer funds to the buyer in the form of cash in person or transfer the required amount to the current account of an individual within a time period determined from the moment the commodity unit is received at the warehouse:
· 3 days – if there are no defects in the product;
· 10 days – if the product was defective.
At the same time, it should be noted that a return receipt must be issued even if the goods are returned the next day or later, and not only on the day of purchase.
The obligation to issue a check when returning the goods is stipulated by Article 1.1 No. 54-FZ. Online cash desk is necessarily used when making settlements, and the definition of “settlements”, according to the law, implies the receipt and payment of funds for goods sold, work performed and services rendered. Therefore, the return of money for previously purchased goods is a calculation that must be carried out through the cash register with the seal of the cashier s receipt, which was confirmed by the Ministry of Finance in letter No. 03-01-15 / 28914 of 05/12/2017.