Upon receipt of a partial payment (advance payment) for a product, work or service, the seller is obliged to generate a cash receipt with the sign of the payment method "advance payment (prepayment)", and at the final settlement, knock out a check with the sign "advance payment (prepayment)" and the amount received without taking into account previously paid advance.

Since July 1, 2017, the use of online cash desks in the work of cash settlements and using electronic means of payment has become mandatory for most retailers.

When making an advance payment online checkout just as in the case of full payment for goods, work or services, the seller is obliged to generate a fiscal document - a check or a strict reporting form (BSO).

Note: if the buyer, before making payment, asked to send a check by SMS or to an email address, the seller is obliged to issue a fiscal document in paper form and send it to the details specified by the buyer.

The requirements that a fiscal document must contain are reflected in Art. 4.7 of Law No. 54-FZ of May 22, 2003 (as amended by Law No. 290-FZ of July 3, 2016).

With regard to cash documents generated upon receipt of an advance (partial payment), the legislator establishes separate requirements.

At what point do you need to generate a check - when making an advance payment or final payment?

A fiscal document confirming payment must be generated both when making a partial payment and at the final settlement. The differences in these checks are in the method of calculation and the amount indicated in the document.

What to indicate in the check: advance payment or prepayment

As the Ministry of Finance points out in its Letter dated 04.28.2017 No. 03-01-15 / 26349, if the volume and list of goods cannot be accurately determined at the time of making the prepayment, a cash receipt (SRF) is issued with the sign of the payment method "advance payment" and the amount received from the buyer funds. The name of the product is not indicated.

If the seller at the time of the formation of the order and its payment can determine the name of the goods, then the purchased goods must be reflected in the fiscal document, and “advance payment” must be indicated in the attribute of the calculation method.

Check at final settlement

After the buyer has made the final payment, it is necessary to knock out a check with the sign of the calculation "advance offset" and the amount received without taking into account the advance paid to the cashier earlier.

Note: a detailed indication of commodity items with their cost in the cash document is not required.

A similar position is taken by the Federal Tax Service and the Ministry of Finance in the Letter dated November 11, 2016 N AS-4-20 / [email protected]

How to issue a refund if the buyer decided to return the advance

Retailers often have questions about how to issue a refund of an advance, whether a correction document is needed in this case, what details a refund check should contain.

The operation for the return of an advance payment or for the return of goods previously paid for in installments is carried out in the same manner as the return of goods paid in full.

If the buyer (client) decides to return the advance payment (partial prepayment), the seller is obliged to issue a regular fiscal document with the "return receipt" calculation type.

According to Law No. 54-FZ, most organizations from July 1, 2017 must use online cash registers with data transfer to tax authorities. In this regard, the Federal Tax Service of Russia approved 11 fiscal documents, each of which has a separate list of details. So, what now to indicate in new checks?

Order No. ММВ-7-20/ dated March 21, 2017 [email protected](hereinafter referred to as the Order) The Federal Tax Service of Russia has approved additional details and formats of fiscal documents that are mandatory for use. The document has been awaited for a long time and with impatience, because it establishes the formats of fiscal documents that are mandatory for use and applies to all sellers who have switched (are preparing to switch) to online cash registers.

Approval of additional details and formats of fiscal documents was required after the new edition of Federal Law No. 54-FZ of May 22, 2003 “On the Application of cash register equipment when making cash settlements and (or) settlements using electronic means of payment” (hereinafter - Law No. 54-FZ). Recall that, according to the new rules, instead of cash registers of the “old” model, sellers must use online cash registers with the function of transferring fiscal documents to the tax office.

Modes of application of CCP

When registering cash registers with the tax authority, you must specify how it will be used. For this, a number of additional details are used, which include, among other things, such details as a sign of the applied taxation system; sign of CRE for settlements only on the Internet; sign of the lottery, etc.

New cash registers can be used in several modes (clause 2 of Appendix No. 2 to the Order). They are used when describing the fiscal data format:

• offline mode- operating mode of the CCP, which does not provide for the transfer of FD to the tax authorities in electronic form through the fiscal data operator (OFD). Such a regime is possible if the CCP is used in an area remote from communication networks (clause 7, article 2 of Law No. 54-FZ);
• data transfer mode- operating mode of the CCP, which provides for the mandatory transfer of the FD to the tax authorities in electronic form through the OFD;
• auto mode- the mode of using cash registers as part of an automatic device for settlements when making settlements with the buyer (client) in automatic mode using cash registers without the participation of an authorized person of the organization or an individual entrepreneur (cashier).

Formats of fiscal documents

A fiscal document is fiscal data submitted in accordance with established formats on paper and (or) in electronic form (Article 1.1 of Law No. 54-FZ) - information that the tax authority receives from the taxpayer.

The order approves three versions of fiscal document formats (FFD) - 1.0, 1.05 and 1.1 (Table 3). According to paragraph 2 of the Order, format 1.0 becomes invalid from 01/01/2019.

Table 4 of Appendix No. 2 to the Order contains a general list of details of fiscal documents, more than 100 items. The main details are established by Law No. 54-FZ, additional ones - by Order.

The Order provides for 11 fiscal documents (Table 6). Each fiscal document has its own set of details:

1. Registration report (Table 7).
2. Report on changes in registration parameters (Table 7, 8).
3. Shift opening report (Table 17).
4. Report on current state calculations (Table 18).
5. Cash receipt (Table 19).
6. Correction cash receipt (Table 30).
7. Form of strict reporting (BSO) (Table 19).
8. Correction strict reporting form (Table 30).
9. Shift closing report (Table 32).
10. Report on the closing of the fiscal accumulator (Table 33).
11. Operator confirmation (Table 34).

As you can see, the cashier's check and the SRF, as well as the correction cashier's check and the correction's strict reporting form, have the same set of details (see Tables 19 and 30).

Some fiscal documents can be generated in hard copy, and in electronic. At the same time, the composition of the details of the FD may vary (see, for example, Table 5 of the Order). The need to indicate one or another detail in the documents depends on the version of the fiscal document format (clause 3 of Appendix No. 1 to the Order).

What's new in the details of the cash register receipt (BSO)

The most common fiscal documents are a cashier's check and a strict accountability form.

Among the new details of a cash receipt (SRF), for example, we can highlight:

• telephone or email address of the buyer (Tag* 1008);
• subject of calculation (Tag 1059);
• sign of the settlement subject (Tag 1212);
• sign of calculation (Tag 1054);
• sign of the calculation method (Tag 1214).

If a cash receipt (SRF) is transferred to the buyer (client) in electronic form, then the subscriber number of the buyer or his address should be indicated Email(Tag 1008).

The receipt (SSO) must contain information about the applied taxation system (Tag 1055).

note if, when registering a cash register with a tax authority, several applicable taxation systems can be indicated, then in cash receipt(BSO) only one of them (Tag 1055) must be specified (see Table 5).

Let us dwell in more detail on the new details of the subject of calculation; sign of the subject of calculation; sign of calculation; sign of the calculation method.

... "Subject of calculation" and "Sign of the subject of calculation"

In accordance with Table 20, the "subject of settlement" variable (Tag 1059) is the name (description) of the goods, work, service, payment, disbursement, or other subject of settlement. Includes such data as "a sign of the subject of calculation"; “a sign of the calculation method; data of the supplier and his TIN; name of the subject of calculation, unit of measurement, quantity; product nomenclature code; price per unit of the subject of calculation, taking into account discounts and markups; information on VAT - the amount of VAT per unit of the subject of calculation, the rate, the amount of VAT for the subject of calculation; the cost of the subject of calculation, taking into account discounts and markups; additional details of the subject of calculation.

One of the interesting innovations of the legislator is the obligation of the seller to indicate in the cash receipt the values ​​of the attribute "sign of the subject of settlement" (Tag 1212).

The sign of the subject of calculation characterizes the subject of calculation (goods, work, service, payment, payment, other subject of calculation) and can take 13 values ​​(Table 29). The most common ones are:

• goods sold, with the exception of excisable goods (name and other information describing the goods) - "GOODS" or "T";
• sold excisable goods (name and other information describing the goods) - "EXCISED GOODS" or "AT";
• work performed (name and other information describing the work) - "WORK" or "P";
• the service provided (name and other information describing the service) - "SERVICE" or "U";
• advance payment, deposit, advance payment, loan, payment contribution, penalty interest, fine, remuneration, bonus and other similar subject of calculation - "PAYMENT" or "P", "PAYMENT" or "C";
• remuneration of a user who is a paying agent (subagent), bank paying agent (subagent), commission agent, attorney or other agent - "AGENT REMUNERATION" or "AB".

... "Settlement attribute" and "Settlement method attribute"

These details characterize the calculation itself. The attribute "settlement sign" (Tag 1054) can take the following values:

• coming- when receiving funds from the buyer (client), for example, receiving payment for goods sold;
• parish return- return to the buyer (client) of the funds received from him, for example, the issuance of money to the buyer when he returns the goods;
• consumption- issuance of funds to the buyer (client), for example, when handing over scrap metal,
• expense refund- receipt of funds from the buyer (client) issued to him; for example, if a person takes back the handed over scrap metal.

The payment is characterized by one more requisite of the check - "a sign of the method of payment" (Tag 1214), it has 7 values:

1. Full advance payment before the transfer of the subject of calculation - the value of "ADVANCE PAYMENT 100%" or "1";

2. Partial advance payment until the transfer of the subject of calculation - "PRE-PAID" or "2";

3. Advance - "ADVANCE" or "3";

4. Full payment, including taking into account the advance payment (prepayment) at the time of transfer of the subject of calculation - "FULL SETTLEMENT" or "4";

5. Partial payment for the subject of settlement at the time of its transfer, followed by payment on credit - "PARTIAL SETTLEMENT AND CREDIT" or "5";

6. Transfer of the subject of calculation without its payment at the time of its transfer with subsequent payment on credit - "TRANSFER TO CREDIT" or "7";

7. Payment for the subject of settlement after its transfer with payment on credit (loan payment) - "CREDIT PAYMENT" or "9".

As you can see, the concepts of "prepayment" and "advance" for the purposes of applying CCP are now different. Prepayment means receipt from the buyer Money for a certain product (work, service) until the moment of its transfer. An advance payment is a receipt of funds from the buyer when the supplied goods (work, service) are unknown.

Finally

The specified Order was registered with the Ministry of Justice of Russia on April 13, 2017 (No. 46361), published on April 14, 2017 on the official Internet portal of legal information, and entered into force on April 25, 2017. Of course, its goal is an attempt by the legislator to control not only the volume of goods (works, services) sold, but also to carry out a more detailed analysis of the calculations.

All the advantages and disadvantages of the new order will be assessed by CCP users very soon. For most taxpayers, the deadline for switching to online cash registers is from 07/01/2017.

KKM check with prepayment is generated according to special rules- taking into account the prescriptions of several normative acts at once and contains many specific informative details. We will study in more detail what they should be when accepting prepayment in various varieties.

Advance payment in a cashier's check: which sign of calculation to choose

In the law "On the use of cash registers" dated May 22, 2003 No. 54-FZ in its current version, there is such a term as "calculation sign", denoting one of the mandatory details of a cash receipt at online cash desks.

This requisite is intended for documenting such operations as (Article 4.7 of Law 54-FZ):

1. Receipt of funds from the buyer (sign "Incoming").

The considered sign is put down in the check at the most widespread operation — acceptance from the buyer of money as payment for the goods (services).

2. Return of funds to the buyer ("Return of receipt").

Such an operation characterizes the return of low-quality or unsuitable (in cases provided for by law) goods.

3. Issuance of funds to an individual ("Expense").

This operation is performed if the store itself acquires something from an individual for its own use or resale (for example, vegetables - if an individual grows them for sale).

4. Return individual previously received funds (“Refund of expenses”).

Such an operation is performed if the store is forced to return previously purchased goods to an individual and demand a refund for them.

It is obvious that the receipt of an advance from the buyer corresponds to the first sign of the settlement - "Arrival". However, only its reflection in the cash receipt is not enough. The check must correctly reflect one more attribute - "A sign of the method of payment." Let's explore how it is applied.

We reflect the prepayment at the online checkout: how to choose the sign of the payment method

Order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20/ [email protected] a group of details of cash receipts was approved, supplementing those specified in the law 54-FZ, as well as those that are used in accordance with the formats approved by the order.

In this case, we are interested in the additional attribute "Attribute of the calculation method". It is designed to clarify what exactly breaks through, and is selected from a specific list of operations, namely:

1. Receipt by the store of a full prepayment for a certain product until the moment of its transfer.

2. Receipt by the store of a partial prepayment until the transfer of a certain product.

3. Receipt by the store of an advance for a product whose characteristics have not been determined by that time (for example, if a gift card is purchased).

4. The buyer makes full payment for the goods (taking into account the previously made prepayment or advance payment) upon its subsequent immediate release.

5. Receipt by the store of partial payment for the goods, followed by its release on credit (for the amount not paid by the time of release).

6. Release of goods on credit (for the full amount of its value).

7. Credit payment for goods.

The operations indicated in paragraphs 1-3, in fact, correspond to the most common types of prepayment in retail.

It would be useful to study how these details are reflected in the structure of cash receipts in practice, taking into account the novelty of the legislation governing the use of cash registers.

An online cash advance check (as, indeed, any other cash receipt) generates:

1. In paper and in electronic format- when accepting payment for the sale "live".

2. In electronic form - when accepting payment via the Internet.

Let us study in more detail the specifics of reflecting information about the advance in both of these types of checks.

How is the advance reflected in a paper cashier's check?

In a paper check, information about the receipt by the store of an advance must be reflected by indicating on it the requisite "Setting sign" in the value "Incoming". The attribute "Attribute of the calculation method" must be presented in the following formats.

Attention! Starting with the fiscal data format (FFD) 1.05, the attribute "Attribute of the calculation method" (Tag 1214) is mandatory. With FFD 1.0 (which has not been applied since 01/01/2019), it could be absent in the receipt.

Advances in electronic check

The electronic version of the cash receipt (link to it) is sent to the buyer's e-mail or to his cell phone in the form of SMS, if they are communicated to the seller during the settlement process, through the Fiscal Data Operator (OFD). If the payment was made in an online store, then the electronic check of the online cash register will be the only check - in this case, the formation of a paper one is not provided.

In an electronic check, as well as in a paper one, information about prepayment/advance payment must be indicated in the "Settlement sign" variable - by indicating the value "Incoming" in it. Information on the attribute "Attribute of the method of payment" in an electronic check is recorded using special codes:

1 - with full prepayment for a certain product;

2 - with partial prepayment for a certain product;

3 - in case of an advance payment for an indefinite product;

4 - with full payment when the goods are released;

5 - when goods are released on credit with partial payment;

6 - when selling goods on credit;

7 - upon receipt of payment on the loan.

Who can not specify the details of the advance?

Until 02/01/2021, the attribute “Account Method Sign” has the right not to include IP on PSN, USN, ESHN, UTII in the composition of the cash receipt. The exception is entrepreneurs selling excisable goods. Note that such entrepreneurs have the right not to include the following details in the check:

• "A sign of the subject of calculation";
• "Name of the subject of calculation";
• "Quantity of the subject of calculation";
• "Price per unit of the subject of calculation."

At the same time, the props "Sign of calculation", the use of which is prescribed by the provisions of Art. 4.7 of Law 54-FZ, it is mandatory to indicate the listed categories of IP - here there are no exceptions for them by law.

Advance payment at the online checkout: nuances

When setting up an online cash register and using this device, you need to keep in mind that:

1. The requisite “Attribute of the calculation method” is part of the requisite “Subject of calculation”, and therefore it must be applied taking into account the instructions of the Federal Tax Service regarding the definition of the structure of the second.

For example, if an advance payment was made for an unspecified product, then the name of the product is not indicated in the "Name of the subject of calculation" variable (which is also included in the "Subject of settlement" variable), and the attribute "Attribute of the settlement method" indicates that an advance payment has been made (using the code 3 - in electronic version check, and the entry "ADVANCE" in the printed version of the fiscal document).

If the attribute "Attribute of the settlement method" is formed using code 7 (repayment of the loan), then the cash receipt does not indicate any other data that is part of the variable "Subject of calculation".

2. The release of the finished goods, issued after the advance payment was received by the store (and this was confirmed by a check with the sign "ADVANCE"), is certified by another check - already with all the details. At the same time, the amount in the new check is indicated minus the previously received advance payment (letter of the Ministry of Finance of Russia dated April 28, 2017 No. 03-01-15 / 26352).

IMPORTANT! If the prepayment was 100%, the check is issued once upon receipt. At the subsequent release of the goods, it is not necessary to punch a check for offset. This is explained by the fact that in this case, when the goods are issued to the buyer, settlements with him are no longer made.

See an example of breaking through a check when paying in installments.

Results

How to break through a check for prepayment at an online checkout is regulated by the provisions of Law 54-FZ and Order of the Federal Tax Service MMV-7-20 / [email protected] From the point of view of the legislation governing the use of online cash registers, prepayment is divided into 2 main varieties: the one that is transferred to the store for the purpose of the subsequent redemption of a certain product and the one that is represented by an advance payment for an unspecified product. In addition, prepayment can be full and partial. In the cashier's check, the fact of receiving an advance payment is reflected in the prescribed manner in the details "Attribute of settlement" and "Attribute of the method of calculation".

You can learn more about the use of innovative cash registers - online cash registers in the articles:

• “What is it and why are online cash desks being introduced?” ;

The new procedure for the use of cash registers brought with it not only the replacement of cash desks with new ones with Fiscal Accumulators, but also new types of fiscal documents and their details. Order of the Federal Tax Service of March 21, 2017 No. ММВ-7-20/ [email protected]“On Approval of Additional Details of Fiscal Documents and Formats of Mandatory Fiscal Documents” fixed the procedure for using such documents.

Versions of fiscal data formats and their compatibility

Recall that now we have three approved Fiscal Document Format (FFD) - versions 1.0, 1.05 and 1.1. This is done in order to ensure the "seamless transition" of software, cash registers and Fiscal Accumulators as they are refined and new versions are released. As of April 2017, there is only one version of Fiscal Accumulator - 1.0. However, this version supports two types of FFD - 1.0 and 1.05. In this case, he is responsible for working with FFD software cash register. So, for example, a number of Atol fiscal registrars can be reflashed to work with FFD 1.05, while the cash desk will still work with FN 1.0. This was done so that manufacturers of cash register software and OFD could prepare for the transition to the new FN 1.1, which is expected to be released in the second half of this year.

After leaving new version FN in the register will also appear new types of cash registers that support working with it. FN version 1.1 will be distinguished by an expanded set of counters that will be able to record information in the context of tax rates, types of transactions, etc. But it is already known that FN versions 1.0 and cash registers those who support work with it will be able to work until 2019, which will allow the planned transition to work on FFD 1.1.

What will change in working with fiscal data after the release of the new version of the Fiscal Accumulator?

New check details for FFD 1.05 and 1.1

On March 20, 2017, at the forum of the Federal Tax Service, “Methodological recommendations for the description of cash receipts” were published in comparison with formats 1.0, 1.05 and 1.1. These recommendations clearly show the difference in the details of checks in different versions of the FFD. Let's take a closer look at these new details:

1. FFD version (FFD 1.05 and 1.1)

This is the technical details of the fiscal document, which should be generated automatically from the data recorded in the CRE and FN by the manufacturers.

2. TIN Cashier (FFD 1.05 and 1.1)

Contains the TIN (if any) of a person authorized by the user to generate a fiscal document (FD). If the cashier does not have a TIN, the "TIN of the cashier" requisite is not included in the FD. If the cashier has a TIN, this requisite must be filled in on checks.

3. Place of settlement (FFD 1.05 and 1.1)

Place of settlement between the user and the buyer (client), a string of up to 256 characters. Not to be confused with the obligatory requisite "Settlement Address". This requisite is intended to supplement information about the address, for example, “9th floor”, “Romashka company office”, etc. It should also be taken into account that the "Place of settlements" attribute can be in any arbitrary form, and the "Settlement address" must correspond to State Register addresses of the Federal Tax Service of Russia. And if your address is not in such a database, then you can register the cash desk only “manually”, by applying to the Federal Tax Service, and this can take a long time. Examples of such addresses can be roadside cafes (“8th kilometer of the M-10 highway”), industrial zones, industrial parks, etc.

4. Sign of the calculation method (FFD 1.05 and 1.1)

This attribute is intended to determine the current operation carried out on the cash register and can take the following values:

1. Full advance payment until the transfer of the subject of calculation: "PRE-PAID 100%" or "1" or may not be printed;
2. Partial advance payment until the transfer of the subject of calculation: "PREPAID" or "2" or may not be printed;
3. Advance: "ADVANCE" or "3" or may not be printed;
4. Full payment, including taking into account the advance payment (prepayment ) at the time of transfer of the subject of settlement: "FULL SETTLEMENT" or "4" or may not be printed
5. Partial payment for the subject of settlement at the time of its transfer, followed by payment on credit "PARTIAL SETTLEMENT AND CREDIT" or "5" or may not be printed;
6. Transfer of the subject of calculation without payment at the time of its transfer with subsequent payment on credit: "TRANSFER ON CREDIT" or "7" or may not be printed;
7. Payment of the subject of settlement after its transfer with payment on credit (payment of the loan): "PAYMENT OF THE CREDIT" or "9" or may not be printed;

5. Sign of the subject of calculation (FFD 1.1)

Sign of the subject of goods, work, services, payment, payment, other subject of calculation. The requisite "name of the subject of calculation" contains information:
1. About the goods being sold, with the exception of excisable goods (name and other information describing the goods): "GOODS" or "T" or may not be printed;
2. About the excisable goods being sold (name and other information describing the goods): “EXCISED GOODS” or “AT” or may not be printed;
3. About the work performed (name and other information describing the work): "WORK" or "P" or may not be printed;
4. About the service provided (name and other information describing the service): “SERVICE” or “U” or may not be printed;
5. On accepting bets in the course of gambling activities: “GAMBLING BET” or “GAMING BET” or “CA” or may not be printed;
6. On the payment of funds in the form of winnings when carrying out gambling activities: “WIN OF GAMBLING” or “WIN OF AI” or “VA” or may not be printed;
7. On the acceptance of funds during the sale lottery tickets, electronic lottery tickets, acceptance of lottery bets when carrying out lottery activities: “LOTTERY TICKET” or “LOTTERY BET” or “SL” or may not be printed;
8. On the payment of funds in the form of winnings when carrying out activities for conducting lotteries: “WINING A LOTTERY” or “WINING A LOTTERY” or “VL” or may not be printed;
9. On the granting of rights to use the results of intellectual activity or means of individualization: "PROVIDING RIA" or "RID" may not be printed;
10. About advance payment, deposit, advance payment, loan, payment contribution, penalty fee, fine, remuneration, bonus and other similar subject of calculation: “PAYMENT” or “P”, “PAYMENT” or “V” or may not be printed;
11. On the remuneration of a user who is a paying agent (subagent), bank paying agent (subagent), commission agent, attorney or other agent: "AGENT REMUNERATION" or "AB";
12. About the subject of calculation, consisting of items, each of which can be assigned a value from "0" to "11": "COMPONENT SUBJECT OF CALCULATION" or "SPR" or may not be printed;
13. On the subject of calculation, not related to the subjects of calculation, which may be assigned a value from "0" to "12": "OTHER SUBJECT OF CALCULATION" or "IPR" or may not be printed;

6. Unit of measurement of the subject of calculation (FFD 1.1)

A unit of measurement for a good, work, service, payment, disbursement, other subject of calculation. A string 16 characters long.

7. VAT amount for the subject of calculation (FFD 1.05 and FFD 1.1)

The value, including kopecks, is printed as a number with a fixed point (2 digits after the point) in rubles.

8. Amount of prepaid check (advance offset), Amount of postpaid check (credit), Amount of counter presentation check (FFD 1.05 and FFD 1.1)

9. E-mail address of the sender of the check, Website address of the Federal Tax Service (FFD 1.05 and FFD 1.1)

For individual entrepreneurs who are taxpayers, applying the patent taxation system and the simplified taxation system, as well as individual entrepreneurs applying the taxation system for agricultural producers, the taxation system in the form of a single tax on imputed income for certain types activities in the implementation of types entrepreneurial activity established by paragraph 2 of Article 346.26 of the Tax Code Russian Federation, with the exception of individual entrepreneurs engaged in trade in excisable goods, the requirement for the mandatory inclusion in the composition of the cash receipt and SRF of the details "sign of the subject of calculation", "sign of the method of calculation", "name of the subject of calculation", "quantity of the subject of calculation" and "price per unit the subject of calculation” applies from February 1, 2021.

From July 1, 2017, most companies and individual entrepreneurs selling retail had to switch to online checkouts. This legislative initiative raised many questions among retail market players - and many b2b companies have launched information and reference services that help to understand the nuances of the law on online cash registers. One of the best resources of this kind is reference book "1C: ITS", a support service for registered users software products 1C company. This article contains the answers of 1C: ITS specialists to a number of “narrow” questions from those entrepreneurs who on their own could not figure out the nuances of 54-FZ.

Is it possible to abbreviate the name of goods, works and services in a cash receipt

Question: an organization on a simplified taxation system provides medical services population and uses an online cash register. Some services have too long names. Is it possible to abbreviate such names in a cash receipt?

By law, a cash receipt must contain the name of goods, works, services - if the volume and list of services can be determined at the time of payment ( paragraph 1 of Art. 4.7 federal law dated May 22, 2003 No. 54-FZ). At the same time, the legislation does not contain requirements for detailing the names of goods, works and services in a cash receipt.

According to representatives of the Federal Tax Service of Russia, the names of the goods, works and services sold should be indicated in the cash receipt in as much detail as possible. The best option: the name of the product, work or service in the cash receipt corresponds to the name in the price list of the seller.

But! Shortening the names of goods, works and services is not prohibited. The main condition is that the buyer must understand what he is purchasing. If on this basis a complaint is received from the buyer, tax office will be forced to hold the seller liable on a formal basis. According to the regulatory authorities, liability for such a violation should come under part 4 of Art. 14.5 of the Code of Administrative Violations of the Russian Federation.

What address to indicate when registering an online cash register
for outbound trade

Question: an entrepreneur on a simplified taxation system carries out outbound trade. What address should be indicated in this case when registering an online cash register?

When registering cash register equipment, organizations and entrepreneurs must indicate the address and place of its installation or use ( paragraph 2 of Art. 4.2 of the federal law of May 22, 2003 No. 54-FZ). As representatives of the Federal Tax Service of Russia explain, when registering a cash register for outbound trade, it is necessary to indicate the address of the primary place of its storage. This is necessary for unimpeded access of regulatory authorities to cash registers.

Should the seller apply the CCP,
if the buyer receives the goods by mail

Question: an organization on a simplified taxation system sells goods through an online store. Delivery of goods to the buyer takes place by mail. The buyer pays for the goods by cash on delivery at the post office upon receipt. Should the seller apply the CCP in this case?

Postal items with cash on delivery are forwarded items with declared value, upon submission of which the sender instructs the federal postal organization to receive the sum of money from the addressee and send it to the address indicated by the sender. Thus, the settlement takes place between the buyer and the postal organization, which is the agent. Therefore, in this case, the CCP is used not by the seller of the goods, but by the postal organization, indicating in the cashier's check the corresponding value of the attribute "Agent sign on the subject of settlement" (tag 1222).

Do I need to return the money to the buyer through the online cashier,
if their arrival is carried out according to the old order

Question: an organization on a general taxation system sold goods to a buyer for cash. In this case, the CCP of the “old” model was used. The seller organization has set up an online checkout. After that, the buyer received a request to return the money for the goods. Does the seller, in this case, need to return cash using an online cash register, because when receiving them, the “old” cash register was used?

If the seller returns cash to the buyer for the goods purchased earlier, it is necessary to issue a cash receipt. In this case, the check should indicate the sign of the calculation - the return of the receipt. The fact that the "old" type of CCP was used during the purchase does not matter.

Is it necessary to carry out coupons for special meals for employees
through online checkout

Question: There is a canteen on the territory of the enterprise, which provides employees with hot meals. The organization issues to employees employed in hazardous work, coupons for special food and milk. Do I need to use online cash register when presenting coupons?

Cash register equipment is used on the territory of the Russian Federation in without fail by all organizations when making settlements using cash or electronic means of payment. Payment for goods using coupons is not a cash payment ( Art. 140 Civil Code Russian Federation, letter of the Federal Tax Service of the Russian Federation for Moscow dated December 14, 2009 No. 17-15 / 132344), and also does not apply to electronic means of payment ( paragraph 19 of Art. 3 of the federal law of June 27, 2011 No. 161-FZ "On the national payment system"). Therefore, online CCP does not apply in this case.

When you need to punch a cashier's check,
if payment from the bank is received after the shift is closed

Question: The organization trades building materials. Working hours on weekdays are from 9 am to 6 pm. Often, individuals make payments by payment order through a bank, and therefore payment to the current account is sometimes received after 18.00. At what point in this case should the seller knock out a cashier's check?

If the seller makes settlements using electronic means of payment (bank transfer), he is obliged to transfer to the buyer (client) a cash receipt (SRF) in electronic form to the subscriber number or to the e-mail address indicated by the buyer (client) before making settlements ( paragraph 5 of Art. 1.2 of the federal law of May 22, 2003 No. 54-FZ).

When paying for goods, works or services by transferring funds, the consumer's obligations to the seller for payment are considered fulfilled from the moment of confirmation of its fulfillment by the bank ( paragraph 3 of Art. 16.1 of the Federal Law of February 7, 1992 No. 2300-1 "On Protection of Consumer Rights").

However, representatives of the Federal Tax Service of Russia indicate that the moment of settlement with the buyer may differ depending on the specifics economic activity seller. The main thing is that the seller and the buyer perceive the moment of settlement in the same way.

In this regard, the seller must establish in internal documents(rules, offer) the principle of determining the moment of settlement and bring such information to the buyer. Therefore, in this case, the cash receipt can be issued the next day after the opening of the shift.

How can a salesperson fill out a cash receipt?
upon receipt of prepayment (advance payment)

Question: an organization on a general taxation system trades in goods and receives an advance payment (advance payment) from buyers. Settlements with buyers occur through online cash desks. In the case of receiving an advance payment (advance) from the buyer, how should a cash receipt be issued, namely, the requisite “sign of the method of payment”?

Upon receipt of an advance payment (advance) from the buyer, the seller must in any case issue a cash receipt. Details of fiscal documents and their formats are approved by order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20/ [email protected] This order stipulates that a cashier's check must have the attribute "settlement subject" (tag 1059), which includes the details "settlement method attribute" (tag 1214) and "name of the subject of settlement" (tag 1030).

It is these details that you should pay attention to when drawing up a check for prepayment (advance payment). The attribute "sign of the method of calculation", depending on the basis, can take the following values:

• "prepayment 100%" or "1"- full advance payment until the transfer of the subject of calculation;
• "prepaid" or "2"- partial advance payment until the transfer of the subject of calculation;
• "advance" or "3"- prepaid expense.

Thus, the concepts of "prepayment" and "advance" are separated. Prepayment means the receipt of funds on account of the transfer specific goods(works, services); under advance - the same "advance payment", only if the subject of transfer (shipment) is unknown.

If the seller at the time of receiving the advance payment can determine the name of the goods, he must indicate it on the cash receipt along with the value of the sign of the settlement method - "1" or "2". If at the time of receipt of the prepayment (advance payment) the seller cannot determine the name of the goods, then the sign of the method of calculation - “3” should be indicated on the cash receipt.

Should the seller apply the CCP
when paying for goods with a corporate bank card

Question: The company is engaged in wholesale sales. One of the buyers is an organization whose representative pays for the goods on the spot with a corporate bank card. Should employees of the company in this case knock out a check?

CCP is not used when making settlements using an electronic means of payment without presenting it between organizations and (or) individual entrepreneurs (paragraph 9 of Art. 2 of the federal law of May 22, 2003 No. 54-FZ). If bank card presented to the seller when paying for the goods, this rule does not apply. This means that the seller is obliged to apply CCP with this method of calculation.