Other subject of calculation in the check. Making an advance by the buyer: the procedure for issuing a KKT check
UPDATED
Yu.V. Kapanina,
accounting and taxation expert
Sign of the settlement method in the cash receipt
The full text of the Order of the Federal Tax Service, which approved additional details and formats of fiscal documents, can be found:
Advance payment or deferred payment: how many checks do you need
According to Law No. 54-FZ cash receipt knocked out only at the time of settlement, which is understood as the acceptance or issuance of money G Art. 1.1, paragraph 1 of Art. 1.2 of Law No. 54-FZ dated May 22, 2003. And if during the transfer of goods there is no movement of money (for example, the goods are given against a previously received advance payment or with a deferred payment), then there is no obligation to break the check at this moment.
However, officials are talking about upcoming amendments to Law No. 54-FZ, which will expand the concept of "calculations". Calculations, for example, will include not only the receipt of an advance payment for the goods, but also the offset of this advance payment upon the transfer of the goods. This means that the check will have to be knocked out twice. Moreover, tax authorities recommend doing this now.
Reference
On the website of the Federal Tax Service in the section "Forum on the new procedure for the use of cash registers" posted guidelines on the formation of cash receipts with various signs of payment methods V Letter of the Federal Tax Service of July 12, 2017 No. ED-3-20/4723@. True, to view them you need to register on the site.
For issuing a cash receipt in such situations, there is a special requisite - “a sign of the method of payment A" pp. 4, 5 art. 4.1 of the Law of 05.22.2003 No. 54-FZ; Order of the Federal Tax Service dated March 21, 2017 No. ММВ-7-20/229@. True, not all cash desks can print it yet. It depends on the fiscal data format that your CCP supports. There are two formats on the market - versions 1.0 and 1.05. Therefore, the sign of the calculation method:
or may be present on the check (although its absence is allowed) if your cash desk only works with format 1.0;
or required if your cash register can work with fiscal data format 1.05. You can find out if the cash register supports this format from technical documentation to the device.
The characteristic of the calculation method can have the following values I table 28 of Appendix No. 2 to the Order of the Federal Tax Service of March 21, 2017 No. ММВ-7-20/229@:
"prepayment 100%" or "1";
"prepayment" or "2";
"advance" or "3";
"full settlement" or "4";
"partial settlement and credit" or "5";
"transfer on credit" or "7";
"loan payment" or "9".
Let's see how to reflect various trading operations in a cashier's receipt using the sign of the settlement method and others. required details.
Situation 1. Purchase on a full prepayment basis
The citizen entered into an agreement with the company for the purchase of a sofa at a price of 39,900 rubles. Then he paid bank card sofa completely before delivery.
The company will knock out the checks twice: upon receipt of the advance payment and upon the transfer of the goods.
Situation 2. Purchase on the terms of partial prepayment
The buyer purchased the cabinet at a price of 24,000 rubles. At the conclusion of the contract, he paid 7,200 rubles with a bank card. The remaining 16,800 rubles. the buyer paid in cash upon receipt of the goods.
The seller also needs to knock out two checks.
| Details of the check | Upon receipt of partial payment | When transferring goods |
| Sign of the calculation method | Prepayment or 2 | Full settlement or 4 |
| Prepayment for wardrobe "Modis" | Sliding wardrobe "Modis" | |
| 7 200,00With a partial prepayment, this line does not indicate the full price of the goods, but the amount of the prepayment. If there are two or more commodity items in the check, then the prepayment is distributed among them in proportion to the total cost of the goods | 24 000,00 | |
| Cash check amount | 0,00 | 16 800,00 |
| Electronic check amount | 7 200,00 | 0,00 |
| 0,00 | 7 200,00Payment consists of two parts: offset of previously deposited funds and cash, in total - 24,000 rubles. (16 800 rubles + 7200 rubles) |
Situation 3. The buyer made an unallocated advance against future purchases
If, when the client deposits money, it is impossible to determine what goods and in what quantity he will order for these funds in the future, then the check is issued for an advance payment, and not for a prepayment. This is true, for example, when selling a gift card. s Letters of the Ministry of Finance dated April 25, 2011 No. 03-03-06 / 1/268 (p. 1); Federal Tax Service for Moscow dated September 17, 2010 No. 17-15-098018; Definition of the Supreme Court of December 25, 2014 No. 305-KG14-1498.
Let's say a person in perfume shop I bought a gift card for 1000 rubles for cash. Later, another person bought a perfume in the same store for 3,742 rubles, of which he paid part of the purchase (1,000 rubles) with a gift card, and part (2,742 rubles) with a bank card.
The check is knocked out twice: upon receipt of an advance, that is, at the time of the sale of the card, and upon settlement with the buyer for the goods.
| Details of the check | Upon receipt of an advance | When transferring goods |
| Sign of the calculation method | Advance or 3 | Full settlement or 4 |
| Name of the subject of calculation | Gift card in the amount of 1,000 rubles. If the client simply made an advance payment without purchasing a gift card, then this line would have to indicate “Advance payment” | Chloe Signature Eau de Parfum, 30 ml |
| Price per unit of the subject of calculation, taking into account discounts and markups | 1 000,00 | 3 742,00 |
| Cash check amount | 1 000,00 | 0,00 |
| Electronic check amount | 0,00 | 2 742,00 |
| The amount of the check in advance (setting off the advance and (or) previous payments) | 0,00 | 1 000,00 |
Situation 4. Purchase with a deferred payment without a down payment
An individual entrepreneur purchases a copier for 34,500 rubles. with deferred payment. He paid for the purchase in cash 14 days after the transfer of the goods.
The seller needs to issue checks like this.
| Details of the check | When transferring goods | When paying off a debt for goods |
| Sign of the calculation method | Transfer on credit or 7 | Loan payment or 9 |
| Name of the subject of calculation | Copier Canon IR C1225 MFP (9548B008) color | Credit payment for copier Canon IR C1225 MFP (9548B008) color |
| Price per unit of the subject of calculation, taking into account discounts and markups | 34 500,00 | 34 500,00 |
| Cash check amount | 0,00 | 34 500,00 |
| Electronic check amount | 0,00 | 0,00 |
| 34 500,00 | 0,00 |
Situation 5. Installment purchase with a down payment
The buyer purchases a laptop for 30,890 rubles. When transferring the goods, he paid 9,890 rubles with a bank card, and the remaining 21,000 rubles. he needs to be paid within 6 months - monthly at 3,500 rubles. Early repayment by installments is not provided for by the contract with the buyer.
The seller will issue checks like this.
| Details of the check | When transferring goods | Monthly at the time of installment payment |
| Sign of the calculation method | Partial settlement and credit or 5 | Loan payment or 9 |
| Name of the subject of calculation | Notebook Lenovo B50 70 | Paying a loan for a Lenovo B50 70 laptop |
| Price per unit of the subject of calculation, taking into account discounts and markups | 30 890,00 | 3 500,00When paying by installments, they indicate not the price of the goods, but the amount of payment. In this situation, there will be 6 such checks, and they can differ only in the form of payment (cash or electronic). If there are several commodity items in the check, then the payment of the debt / credit made is distributed among the commodity items in proportion to the total cost of the goods |
| Cash check amount | 0,00 | 0,00 |
| Electronic check amount | 9 890,00 | 3 500,00 |
| Postpaid check amount (credit) | 21 000,00 | 0,00 |
Situation 6. Purchase on the terms of "partial prepayment + deferred payment"
The client buys a TV for 20,990 rubles. He made an advance payment (10% of the cost of the TV, 2099 rubles) using a bank card. The next day they brought him a TV. When transferring the goods, the buyer did not make any payments. Finally, he paid for the goods with a card only after 10 days, the payment amount was 18,891 rubles.
The seller will have to knock out three checks.
| Details of the check | Upon receipt of advance payment | When transferring goods | At the final payment for the goods |
| Sign of the calculation method | Prepayment or 2 | Transfer on credit or 7 | Loan payment or 9 |
| Name of the subject of calculation | Prepayment for TV Samsung UE32J4710AK | TV Samsung UE32J4710AK | Payment of credit for TV Samsung UE32J4710AK |
| Price per unit of the subject of calculation, taking into account discounts and markups | 2 099,00 | 20 990,00 | 18 891,00 |
| Cash check amount | 0,00 | 0,00 | 0,00 |
| Electronic check amount | 2 099,00 | 0,00 | 18 891,00 |
| The amount of the check in advance (setting off the advance and (or) previous payments) | 0,00 | 2 099,00 | 0,00 |
| Postpaid check amount (credit) | 0,00 | 18 891,00 | 0,00 |
If your cash desk does not allow you to print the attribute “sign of the method of payment”, then upon receipt of an advance payment, when the list and volume of goods (works, services) is unknown, it will indicate e Letter of the Ministry of Finance dated September 26, 2017 No. 03-01-15/62242:
in the first cash receipt upon receipt of money - the word "advance" and its amount;
in the second cash receipt at the final settlement, taking into account the previously made advance payment - the names of goods and other mandatory details of the check, and in the amount of payment - the money received without reference to specific commodity items. Do not show the amount of the previously received advance in this check.
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-7-20/229@ approved a group of cash receipt details that supplement those specified in 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 "Attribute of settlement" in the value "Arrival". The attribute "Attribute of the method of calculation" must be presented in the following formats.
|
Operation |
How it is reflected on the cashier's check for the attribute "Attribute of the method of calculation" |
|
|
Option 1 |
Option 2 |
|
|
Received full prepayment before the release of the goods |
PREPAYMENT 100% |
|
|
Received a partial prepayment before the release of the goods |
PREPAYMENT |
|
|
Advance payment received |
||
|
Received full payment upon release of the goods |
FULL CALCULATION |
|
|
Goods released on credit with partial payment |
PARTIAL SETTLEMENT AND CREDIT |
|
|
Goods released on credit |
TRANSFER TO CREDIT |
|
|
Paid credit for previously released goods |
LOAN PAYMENT |
|
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 cellular telephone in the form of SMS, if they are reported to the seller during the settlement process, through the Fiscal Data Operator (FDO). 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 is made for an unspecified product, then the name of the product is not indicated in the variable “Name of the subject of calculation” (which is also included in the variable “Subject of calculation”), and the attribute “Attribute of the settlement method” indicates that an advance payment has been made (using code 3 in the electronic version of the receipt, 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 cashier's 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 prepayment check at an online checkout is regulated by the provisions of Law 54-FZ and Order of the Federal Tax Service MMV-7-20 / 229 @. 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?” ;
From July 1, 2017, most companies and individual entrepreneurs selling retail had to switch to online checkouts. This legislative initiative raised a lot of questions from the players retail market- 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: organization simplified system taxation 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 of the federal law of 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?
During registration 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 itinerant 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 amount of money established by him 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 CRE is used not by the seller of the goods, but by the postal service, 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: organization common system taxation sold the goods to the 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 all organizations when making settlements using cash or electronic means 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 specified by the buyer (client) before making payments ( 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 payment obligations to the seller 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 needs to 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 the order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20/229@. This order stipulates that the 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 of 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 prepayment 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 the bank card is presented to the seller when paying for the goods, then this rule does not apply. This means that the seller is obliged to apply CCP with this method of calculation.
You can read answers to other "narrow niche" questions or ask your own question in special reference section service "1C: ITS".
From July 1, 2017, all applied CREs will have to transfer fiscal data to the Federal Tax Service in accordance with the new procedure ( the federal law in red. dated 07/03/2016 - hereinafter Law 54-FZ). Requirements for the content of cash receipts and BSO are established by Law 54-FZ. In addition, additional details and formats of fiscal documents are regulated by the Order of the Federal Tax Service of the Russian Federation.
Information about each product is supplemented with a sign of the subject of calculation and a sign of the method of calculation. The check amount can consist not only of cash and non-cash payments, but also of prepayments and postpayments. By combining these values, you can reflect different trading activities, such as the sale of goods on credit, prepaid, or through a gift card. Not all cash desks support this feature yet, on this stage this is allowed by Order of the Federal Tax Service of the Russian Federation. A CCP is already appearing on the market, which can generate checks when selling on credit, in advance, etc. This is a CCP that can work with the format of fiscal documents 1.05. You can find out if your cash register supports this format from its manufacturer. Over time, the formation of checks for such sales will become mandatory for everyone.
Examples of registration of various trading operations according to the new procedure
To correctly issue checks when selling goods and services at discounts, for promotions, taking into account bonuses and for other operations, follow the logic of generating checks in our examples of printed checks below.
| Gift card | |
|---|---|
| A gift card with a face value of 2,000 ₽ was purchased in a perfume supermarket, which was later used to buy Lancôme mascara at the same price. The checks show: | |
that the buyer made an advance payment in the amount of 2,000 ₽, in cash, by purchasing one gift card: |
sign of the calculation method: FULL CALCULATION sign of the subject of calculation: PRODUCT |
IN printed form settlement document, the sign of the settlement method, for example, "FULL SETTLEMENT", as well as the sign of the subject of settlement (except for cases when this is the payment agent's remuneration) may not be reflected. Therefore, hereinafter, we do not show them in receipt fragments.
| Prepaid expense | |
|---|---|
| The beauty salon does not gift cards. Therefore, the client deposited 3,000 ₽ as a gift to the account of his girlfriend. After some time, a friend used the services of the salon and paid for part of the services with donated funds that had already been deposited into her account, and paid the remaining amount in cash. The checks show: | |
that the buyer has made an advance payment in the amount of 3,000 ₽ in cash: sign of the calculation method: PREPAID EXPENSE |
that the buyer purchased the goods for the amount |
Please note: if when making an advance payment at the time of calculation it is possible to determine the volume and list of services, then a check for advance payment is issued, in which the name of the product or service must be indicated (paragraph 8, clause 1, article 4.7 of Law 54-FZ). If it is impossible to determine the set of services in advance, an advance payment is made.
| Prepayment | |
|---|---|
| A contract is concluded with the client for the manufacture of a cabinet worth 50,000 ₽ with an advance payment of 50%: 25,000 ₽ is paid immediately by bank card, and the remaining 25,000 ₽ - after the cabinet is made in cash. The checks show: | |
that the buyer made an advance payment for the cabinet in the amount of 25,000 ₽ |
parts: offset of previously deposited funds in advance (25,000 ₽) and cash (25,000 ₽): sign of the calculation method: FULL CALCULATION sign of the subject of calculation: PRODUCT |
- In the electronic form of the fiscal document, in such cases, the abbreviation Ts.ZA.ED.PR is used. - price per unit of the subject of calculation, taking into account discounts and markups, and the operation is reflected as follows: cabinet under contract No. 281684……….1 pc.; in the next line: C.ZA.ED.PR……….50 000.00.
- According to the lines "TOTAL" in these checks, one can make an erroneous conclusion that the store received 100,000 ₽, but this is not so. To correctly read such a check, you need to add up all the payment methods indicated on it: cash amount + electronic amount + prepaid amount (advance offset) + postpaid amount (on credit) = settlement amount (TOTAL). Pay attention to the lines "POSTER PAYMENT (ON CREDIT)" and "PRESENT PAYMENT (ADVANCE)", they are often misleading.
| Credit | |
|---|---|
| The buyer purchased on credit without a down payment washing machine worth 30,000 ₽. Every month he will come to the store and pay 3000 ₽. The checks show: | |
that the buyer purchased a washing machine worth 30,000 rubles on credit: |
that the buyer made a cash payment in the amount of 3,000 ₽ to pay off the previously issued installment plan under contract No. 312525: sign of the calculation method: LOAN PAYMENT |
When a product is sold with a promotion, it must be reflected in the check even if the discount is 100% and there is only one product in the check (see example 1). In this case, the price is reflected taking into account discounts and surcharges, that is, it is not necessary to indicate separately the price of the goods without a discount and the amount of the discount in the receipt. In this case, it is important to take into account the following requirement (see example 2): the cost of the subject of settlement, taking into account discounts and markups (120.00 ₽), must be equal to the price per unit of the subject of settlement, taking into account discounts and markups (40.00 ₽), multiplied by the quantity of the subject of settlement (3 pcs.). In this case, the allowable discrepancy can be no more than one penny.
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 the previously paid advance.
From July 1, 2017, the use of online cash desks for cash settlements in cash 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 form strict accountability(BSO).
Note: if the buyer, before making the payment, asked to send a check by SMS or to the address email, 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 individual 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 of funds received from the buyer. 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 Letter No. AS-4-20/21345@ dated November 11, 2016.
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.
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