Issuing a sales receipt without a cash receipt. General information and legislative framework. When is a sales receipt needed?

A sales receipt is a primary accounting document, the preparation of which is carried out during a business transaction. Filling out and submitting it is not necessary in all cases; at the same time, the sale of certain categories of goods is unconditionally accompanied by the issuance of a sales receipt.

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According to the accepted norms of legislation in the field of trade, such goods are the following:

• motor vehicles, numbered units, trailers;
• weapon;
• furniture.

In addition, there are two more cases in which the document in question is transferred to the buyer, be it an individual or a representative of a company, namely:

1. There is no need for a cash register during operation.
2. The requirement of the person purchasing the product is a receipt as a transcript of its characteristics.

Under the first condition, the cash register is replaced by a commodity one, due to the non-use of cash registers.

The second situation occurs when the cash register prints a form that contains only the purchase amount. Therefore, the document we are considering is necessary to indicate detailed information about the purchased item. And if an individual often has no interest in this form, then for the buyer-organization, on the contrary, the presence of one confirms the expenditure of the money received for reporting.

Why do you need an IP?

Speaking directly about the need for its application by a citizen engaged in business, the main points are highlighted:

• An individual entrepreneur, who, within the framework of legislative acts, has the right to work without a cash register, cannot provide them, therefore he provides it when transferring the rights to the goods to the buyer as a certificate of payment of money for the purchase.
• Any person who purchased the goods has the right to demand from the seller, as an attachment to the cash register. It can serve as confirmation of the spent accountable amount when submitting an advance report by a representative of the company, and act as evidence of a completed purchase in the event of controversial situations arising in pre-trial and judicial proceedings.

From all of the above, the conclusion suggests itself that for an entrepreneur, his presence at work is undeniable. If he does not independently, on his own initiative, issue a document to each buyer, ready-to-fill out forms must always be available to fulfill the request of the person purchasing the goods.

Required details

The legislator does not establish a standardized form, but stipulates a list of details, data, information, the absence of which is unacceptable. As a rule, it is ordered from a printing house in the desired volume, and the presence of the data in finished form is stipulated.

Subclause 2.1 of Art. 2 of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) payments using payment cards” states that in the copy prepared at the buyer’s request, the following information is reflected unconditionally:

• name of the form;
• individual number and date of discharge;
• name of the company or when the seller is an individual entrepreneur, full name;
• Seller's TIN;
• main state registration number;
• legal address or address of the location of the place of activity;
• the name of the purchased goods and their quantity;
• the cost of these goods and the total payable;
• signature and transcript of the person who executed and issued the document.

It reveals detailed information about the purchase. In the empty columns, according to the order in which this document is filled out, the corresponding names, number of units, price per unit and total volume of goods of one type are entered.

The bottom area displays the final figure reflecting the final amount to be paid. There are certain nuances when filling out just one line or in the case when you need to indicate a large number of items.

In the first case, the remaining empty columns are crossed out to avoid making other purchases.

When reflecting multiple positions, there are two ways to resolve the situation:

• Write down several, making a note in each that the next one is a continuation of the previous one.
• Fill out the required number of forms. A separate type of product is a separate receipt with its own number and its own total.

Filled out in the following ways:

• Using computer technology. This is possible by maintaining records at the place of business using specialized programs. The document, after selecting the product to be sold, is simply printed in duplicate. All required information is included in the prepared form automatically, using the data from the completed program reference books.
• Filling in manually. All the necessary information is entered into the finished blank form. Care is important when working with the form. Nothing can be fixed. Making a mistake leads to the copy being crossed out. It remains in the seller's custody for reporting purposes.

It should be additionally noted several points when registering them with an individual entrepreneur:

1. Seal. In accordance with current legislation, an individual entrepreneur is not required to have his own seal. At the same time, the completed form is certified by the seal of the seller when making a sale. Therefore, you need to create your own seal.
2. Services. The law does not stipulate the specifics of entering data into a receipt when providing services. The only difference from the same receipt for goods is the reflection of the name of the service or work in the columns listing the goods.
3. Duplication. When replicating forms in a printing house, the opportunity to create a copy is provided immediately. Creating a duplicate helps out in case of loss of the original document and makes it possible not to fill out books for registering sales receipts.

Is it possible to get by with just goods without an individual entrepreneur’s cash receipt?

The law establishes the ability of an individual entrepreneur to work according to the taxation system chosen, at his own discretion and within the framework of the law. It is this choice that determines whether the sales receipt will be an attachment to the cash register or a document that does not require accompanying paper to confirm the payment made.

Federal Law No. 54-FZ, already mentioned above, states that those firms and entrepreneurs who pay a single tax on imputed income or use a system in the form of are exempt from working with cash register equipment.

The rule is that a cash receipt must be replaced by another document, examples of which are a sales receipt and a receipt. Confirmation of payment here can be any other form approved by the payer, provided that the required details are reflected in it.

If an entrepreneur makes tax payments under another system, then a sales receipt is provided simultaneously with a cash receipt. Moreover, each of them has its own purpose: cash register - confirms payment, commodity - deciphers the first one, if the need arises.

Requirements for issuing a sales receipt

1. Availability of mandatory information: date of discharge, identification number; name of the selling company or full name of the entrepreneur; TIN; address, according to registration documents; name, price, number of units of goods; the total amount of the purchase, duplicated in words; seller's signature with transcript. Information about the TIN and address can be replaced with a company stamp. The “Buyer’s name” detail is not mandatory. However, in order to avoid disputes with tax authorities, who consider the absence of this information in the check to be a significant reason for refusing to accept expenses as undocumented, it is recommended to enter this data as well.
2. Maintaining sequence(non-repeating continuous numbering). The primary document number is a unique feature that allows you to identify an accounting object. The law does not provide for liability for the lack of continuous numbering, but it helps to avoid document forgery.
3. It is filled out in duplicate. To control the documents issued to the buyer, the seller can keep a register of sales receipts, which reflects the sales made, or fill them out in duplicate. The first is provided to the buyer, and the second remains with the seller.

Individual entrepreneur who has chosen UTII

The main features of maintaining sales receipts in the specified conditions:

• Non-use of cash registers is permitted by law. The document that formalizes the transaction and serves as payment for the purchase can be a sales receipt, as an independent accounting form.
• The completed form, in order to classify it as a (strict reporting form), must have the mandatory details specified in the regulatory act. The absence of at least one from the list makes the business transaction unsupported by supporting documents.
• Creation of a seal impression, despite the fact that the legislator exempted this category from this necessity.

Individual entrepreneur who has chosen the simplified tax system

Important clarifications regarding maintaining a sales receipt:

• Receipt of cash as payment for goods, work performed or services rendered is always accompanied by a cash register and the issuance of a cash receipt to the purchasing party. At the same time, a cash receipt order is issued. In such a situation, the sales receipt plays a supporting role and serves as a detailed explanation of the characteristics of the product.
• Issuing a check is generally not advisable if all detailed information about the sale is reflected in the cash register form.
• Confirmation of the amount paid, instead of a KKM check, can be a BSO as a result of providing services to members of the public.
• Engaging in activities of a specific nature, mentioned in the list of Federal Law No. 54-FZ, eliminates the need to operate cash register equipment and allows for the failure to provide any documents that are a substitute for a cash receipt.

Sample

Salesman __________________________

TIN ______________________________

Sales receipt No.______

"____" __________20__

(date of issue)

1. Name of paid purchased goods
2. Quantity
3. Price
4. Sumpayment

Place of seal _____________________________________________________ _________________________________ (position, full name of the person who issued the document) (signature)

Total: _______________________________________________________________ rub. ______ kop.

When making cash payments, the entrepreneur is obliged to issue the buyer a cash receipt or a strict reporting form. In addition, these documents can be supplemented by a sales receipt, which is issued upon request of the buyer. However, there are situations when an entrepreneur can get by with only one sales receipt. In this case, the procedure for registration, issuance and use is the same.

Sales receipt – when is it needed?

Entrepreneurs using special regimes (single tax on imputed income and the patent system) are exempt from the obligation to use cash register equipment when making cash payments to clients. But they have the responsibility to provide documentary evidence of the fact of the purchase. Such a supporting document is a sales receipt. In practice, such a document is most often used in two cases. Firstly, when purchasing expensive or technically complex goods that are under warranty, as well as goods that can be exchanged within the time frame established by the law “On the Protection of Consumer Rights”. Secondly, when the buyer needs to confirm the fact of spending money. For example, an employee is required to account for the financial resources received. But an entrepreneur can independently organize the issuance of sales receipts for each purchase and issue them to clients without waiting for a corresponding request from them.

A sales receipt must be issued when paying in cash and when paying with bank cards, and the check issued by the payment terminal offered by many banks does not replace a sales receipt.

Sales receipt for individual entrepreneurs without a cash register - sample

An entrepreneur working without a cash register must always be ready to issue a sales receipt upon the buyer’s first request. Currently, there are no requirements for its form or production method, so a business owner can develop his own version of a sales receipt and print it on a printer. But regulatory documents provide for a number of details that a sales receipt must have, regardless of the manufacturing method.

Required details of a sales receipt

A sales receipt for an individual entrepreneur must contain the following information:

• Name – “Sales receipt”;
• The name of the individual entrepreneur indicating his TIN is “IP Magazinkin S.P. INN 1111111111"
• Serial number of the check;
• Date of sale of goods or provision of services;
• Name of the product or service, its quantity;
• The cost of the goods and the amount for it;
• Total amount to be paid – in numbers and in words;
• Seller's signature;
• IP stamp – if available.

Only the presence of all these details allows us to regard the check as a full-fledged document from the point of view of financial reporting. In practice, there are often sales receipts where the name of the enterprise is not indicated. Such a check can be invalidated, but only if the individual entrepreneur’s seal is missing. The buyer’s ability to use the document in the future depends on the correct execution of the sales receipt; therefore, entrepreneurs and their employees must approach the preparation of sales receipts with all responsibility. By the way, unlike the BSO, any employees can be allowed to issue a sales receipt without issuing additional administrative documents.

The sales receipt can be filled out by hand or using a computer. Many accounting programs allow you to generate this document automatically, which greatly simplifies the seller’s work. There are also specialized products for printing sales receipts that work both online and offline. Nowadays, some also have this function.

Advice: The most convenient option is to print sales receipts from a special program. This allows you to control the process of issuing them by sellers. For this purpose, you can also use sales receipts made by printing with serial numbers.

The law does not require an entrepreneur to keep records of issued sales receipts, but in practice the accounting book turns out to be very convenient for them. Such accounting allows you to track the work of sellers and facilitate the search for the necessary information when contacting a buyer or inspection structures. Situations often arise in life when the tax authorities are suspicious of the presented reporting document, especially when the amount in it significantly reduces taxes at . In such cases, only confirmation of the transaction by the counterparty will remove all doubts, and this is where the book of sales receipts can help. The entrepreneur who issued such a sales receipt is in no danger, but helping the client will be an excellent marketing ploy to earn consumer loyalty.

Many people have come across the concept of a sales receipt - from sellers in stores to those who purchase household equipment for a company.

As a standard, the accounting department requires employees to take a sales receipt for reporting when purchasing something for cash or bank transfer. But what exactly is it, and what should be reflected in it - let's see.

The main thing that an entrepreneur needs to know is that a sales receipt refers to documents called SSO - strict reporting forms. And first of all, they will be needed by those entrepreneurs who work without cash register equipment.

To study information on BSO and work without CCP, you can read the article “” on our website.

BSO is needed in order to provide the buyer upon request with the opportunity to confirm the fact of payment for the goods. It is issued as a standard in two situations:

If the individual entrepreneur does not have a cash register

If the buyer asks for it personally with a transcript of what was purchased. This usually happens if the store has cash register equipment that issues receipts without a list of goods. In such checks, the information only indicates the total amount spent. And if for an individual this will not be a determining factor, then for someone who makes purchases at the expense of the company, they will then need to report on this check. And for accurate reporting, all information and, accordingly, a sales receipt are required.

Why do you need a sales receipt?

The main purpose is to confirm the fact of purchasing a product, paying money and completing a purchase and sale transaction.

We have already partially described the situations in which a sales receipt is needed. This is the purchase of something by an employee of the company. Then he will be able to confirm the purchase with this receipt.

The second option - if one of the goods turns out to be faulty, or it is necessary to return it for another reason - a sales receipt will be the only option if a regular receipt is missing, or issued, but only for the total amount.

Where to get a sales receipt

You will not find a specific regulated form and standard for a sales receipt. There are only mandatory details and data that must be indicated on the sales receipt.

However, in any printing house you can place an order for a large number of these documents at once if your company constantly needs to issue it to its customers.

Sales receipts can also be purchased at stationery or bookstores.

As for the data that should be reflected in the check, the list is as follows:

1. Document's name.
2. Document Number.
3. Date of issue of the sales receipt.
4. The name of the organization issuing the check.
5. Full name of the person filling out the check.
6. TIN of the company.
7. Legal address of the company.
8. List of names of goods sold.
9. The price of each item.
10. Total purchase amount.
11. Filler's position.
12. Personal signature.
13. Seal of the organization (if the company has one).

If you decide to place an order for a large batch of sales receipts at a printing house, then you have the right to supplement the order with personal developments. For example, so that the forms are printed with the company logo. This will have a good impact on your company's reputation and will generate more interest among clients, as well as increase brand awareness.

Do I need to provide both a regular and sales receipt?

One of the most common questions that an accountant has is the need to confirm a sales receipt also with a cash receipt. Alas, no one will give a clear answer yet.

What you need to know in this case:

Both checks have their own function. Cash register - confirms the purchase as a whole. And the commodity one deciphers it.

Therefore, our advice is to work according to the situation. Let's look at an example: you give your employee money on account so that he can purchase a specific product that the company needs. The worker performs this task. And here it’s worth understanding whether he could have taken both checks at once. If the store had a cash register, then you will expect both a cash register and a product register from it. This will confirm the fact of purchasing the desired product and show the details of the transaction performed.

However, if the company selling the goods did not have a cash register, then it could not issue a cash receipt (This is legal, and the regulatory act here becomes Federal Law-54 of May 22, 2003). Accordingly, the employee will only bring you a sales receipt, which he will require when purchasing what you ordered.

Note: we can talk about the undesirability of working with such companies if you are a representative of a legal entity. There is nothing wrong with this, but it will never be unnecessary to protect yourself.

Nuances of filling out a sales receipt

• Not It would be superfluous to remind you that the buyer has the right to demand a sales receipt, and seller do not refuse V right, unless of course wants to bring on yourself problems and fines.
• The document itself is standard A6 format. Required details we already listed above.
• Graphs and Lines that are left blank must be crossed out.
• The document must be issued on the same day which the purchase was made.
• Employee responsible for filling out the check should take care of legibility of one's own handwriting and the reliability of his contributions data.
• Strikethroughs and corrections are not are allowed. If they exist, then the document loses its validity. The company's accountant will be able to accept it reporting.
• U a company engaged in trading must have a supply of this document, because it has obligations to the buyer and his demand to issue a sales receipt.
• Every seller must be able to write sales receipts.
• It is allowed to fill out sales receipts both manually and with using a computer. Usually the second option is used in those organizations and stores where goods are “punched” and special software is used. Then the sales employee only enters the necessary data and sends the document to printout.
• If a purchase is made of the same product, but units have different prices, then each such unit must be in a separate line of the sales receipt.
• After filling out the table, the total amount in words is written down below.
• If the company does not has its own seal, then no need to look for a replacement. Her absence is permitted by current legislation.

A cash receipt is a document that confirms the fact of purchasing a product.

Having it, you can easily exchange your purchase if defects are found on it.

Externally, this document is no different from an ordinary rectangular paper strip. This is why many buyers are skeptical about receipts and throw them in the trash soon after making a purchase.

Purpose of the document and rules for its use

Domestic legislation states that the buyer has the right to return or replace a defective product if he provides a witness who confirms the fact of purchase.

But a person cannot always fulfill such a requirement of the law. And then the cash receipt “comes to his aid”, which is a “mute” witness to the purchase of the goods.

A cash receipt is fiscal document, which is printed on special paper using . The seller issues this document to the buyer not when he wants it, but after each purchase, as required by law.

Particular attention should be paid to storage rules such checks. Because the text on such documents may fade, it is best to store them separately from other documentation. Better yet, make notarized copies of checks while the text is still clearly visible.

Features of use for individual entrepreneurs and LLCs

If an entrepreneur uses the system, then he can easily do without a cash register. He is required to keep only an accounting notebook.

But when it comes to purchasing goods by a legal entity, you cannot do without a cash receipt. Moreover, not only a cash register is issued, but also.

An LLC can also do without a cash register if it uses the UTII taxation system. But when a buyer asks for information regarding a purchase, LLC management must do so.

If you have not yet registered an organization, then easiest way This can be done using online services that will help you generate all the necessary documents for free: If you already have an organization and you are thinking about how to simplify and automate accounting and reporting, then the following online services will come to the rescue and will completely replace an accountant at your enterprise and will save a lot of money and time. All reporting is generated automatically, signed electronically and sent automatically online. It is ideal for individual entrepreneurs or LLCs on the simplified tax system, UTII, PSN, TS, OSNO.
Everything happens in a few clicks, without queues and stress. Try it and you will be surprised how easy it has become!

Mandatory details and their explanation

A cash receipt is a document, so it is logical that it has its own required details, namely:

1. Name of the organization. The company name is indicated as indicated in the organization. If the product is purchased from, then instead of the name of the organization, you must indicate the surname of the individual entrepreneur.
2. Taxpayer INN. This code consists of 12 digits, which is assigned by the tax authority during registration.
3. Cash register number. This number is located on the body of the device.
4. Serial number of the cash receipt. Before the number, as a rule, the following words or signs are written: “CHECK”, “CH”, “No” or “#”.
5. Date and time of purchase. The date of purchase is indicated in the format “DD.MM.YYYY”.
6. Purchase cost. The amount spent on purchasing the product is indicated.
7. Sign of a fiscal regime. This regime can be reflected in many ways, but usually the phrase “FISAL CHECK” or the abbreviation “FP” is used.

On the cash receipt may be specified and additional information - change, cashier’s name, as well as the name of the goods. Although this data is not mandatory, it greatly facilitates the work of the accountant in creating analytical accounting.

Design rules

A cash receipt is a fiscal document that confirms cash and non-cash payments. Such a document is printed only automatically using a cash register.

Each check contains mandatory details, the explanation of which is given above. The placement of details depends entirely on the device model. The only requirement for the seller is good visibility of the text on the receipt. It may also contain other information: additional details or information about current discounts and promotions.

Make sure that the names of the listed goods in the receipt do not differ from the names of the same product items in the warehouse. If such a difference in name exists, then discrepancies will soon appear in the following accounting records - warehouse, accounting and management.

None of the technical requirements for cash registers mention that the size must be indicated on the receipt. But it is still recommended to place the VAT amount on the cash receipt form. It can be indicated as the total amount for all purchased goods. Thanks to this, the client will have the opportunity to see the amount that will be deducted for value added tax.

An example of printing a receipt on a cash register is shown in the following video:

New this year

Most recently, the president approved amendments to the law “On the use of cash register equipment.”

Here is a list of the most main amendments:

1. The pattern of cooperation between tax authorities and trade organizations has changed. Now data on checks will be transmitted to the tax authorities online.
2. Customers will continue to be issued paper cash receipts, but if desired, the client may request that an electronic sample receipt be sent to his email address. In this case, the electronic version of the check will have the same legal force as a paper sample.
3. The changes will also affect cash registers. Now they will use a fiscal drive, with the help of which data on each information will be transferred to the fiscal data operator. The same fiscal drive will allow you to send an electronic sample of the receipt to the buyer.
4. Simplify the procedure for registering a cash register. To register your device, you no longer need to go to a technical service center. The entire procedure will be carried out online.
5. The amendments will also affect legal entities and individuals who use the simplified taxation system and UTII taxation systems. From July next year they will also have to install cash registers.
6. The list of required details for a cash receipt will change. After the law comes into force, the following details will appear on the check:
   • information about what taxation system the seller uses;
   • serial number of the device;
   • web address of the fiscal data operator;
   • place, date, and time of purchase;
   • calculation type - income or expense;
   • name of commodity items;
   • amount to be paid and amount of VAT;
   • email address and telephone number (for an electronic check sample);
   • type of payment – ​​electronic or cash.

But for legal entities and individuals, it is important not only the rules for issuing a cash receipt, but also the rules for preparing its copy.

Procedure for issuing a copy of a cash receipt

A copy of the cash receipt is not the main document confirming the fact of purchase.

It is simply considered as an additional guarantee of the interests of the buyer.

Copy of cash receipt consists of the following details:

• document's name;
• name of the organization or full name of the entrepreneur;
• TIN number assigned by the tax authority;
• list of purchased goods;
• number of goods for one product item;
• amount per unit of goods;
• the cost of all units of goods of one product item;
• position and full name of the person who issued the copy of the check.

The completed copy of the cash receipt must bear the seal of the organization or individual entrepreneur, as well as the personal signature of the employee who prepared this document.

Penalties for violation of use

To the very common disorders The use of cash receipts should include:

According to paragraph 2 of Art. 14.5 Code of Administrative Offenses for incorrectly formatted cash receipt a fine is provided for the amount:

• 1500-2000 rub. for citizens;
• 3-4 thousand rubles. for officials;
• 30-40 thousand rubles. for legal entities.

And if the buyer does not the check was not issued , then the amount of the fine will be as follows:

• 1500-3000 rub. for citizens;
• 3-10 thousand rubles. for officials;
• 30-100 thousand rubles. for legal entities.

It is worth noting that in the future the Ministry of Finance plans to increase the amount of fines for non-issuance or issuance of an incorrectly executed cash receipt.

Report on an erroneously punched cash receipt. Purpose and registration rules

If the cashier punched the cash register by mistake, he needs to fill out act KM-3. Its uniform was unified by the government at the end of 1998.

When filling out the act, indicate the following information:

• Name of the organization;
• cash register model, as well as its registration number and manufacturer number;
• Full name of the cashier who fills out the act;
• number of the erroneously punched check and its amount;
• the total amount of checks that will be returned.

All checks for which the refund is issued must be attached to the completed act. Each of them must have the stamp “REDEMPTED” and the signature of the manager.

This act is issued in only one copy. It must be signed by the commission members and then approved by the head of the company. Together with the returned checks, the KM-3 act is sent to the accounting department. There it must be stored for 5 years.

Filling out the KM-3 act is carried out at the end of the same business day when the check was entered by mistake.

If the act is filled out incorrectly, an administrative fine may be issued. A fine may be applied if 2 months have not passed since the registration of the act.

The procedure to follow in case of an erroneous receipt of a cash receipt is presented in the following video lesson:

All individual entrepreneurs, when creating an individual entrepreneur or when switching from one tax regime to another, ask questions about the possibility and necessity of using a sales receipt in their activities. Despite the simplicity of drawing up this document, a sales receipt in our time of Internet technology has not lost its significance. And in a number of cases, the legislator has unambiguously provided for the mandatory registration of it when conducting trade operations.

The concept of a sales receipt

A sales receipt is a document confirming the fact of spending money or purchasing any goods, which is not a document of strict reporting. A sales receipt can be the main payment document or perform an auxiliary function in addition to a cash receipt.

Who can issue only a sales receipt without using a cash register?

The sales receipt must contain information about the name, quantity, price and value of the purchased assets.

Rules for issuing a sales receipt

The sales receipt does not have a unified, strictly established form, but it must contain all the details of the financial document.

Table: required details of a sales receipt

A printed sales receipt is convenient for small retail outlets

Nuances of filling out a sales receipt

Issuing a sales receipt is a simple operation, but when carrying it out it is necessary to take into account a number of points:

• When describing a product/service, you cannot generalize products/services into one group, for example, “stationery”, “sale of household chemicals”, etc.; we highlight each position according to the nomenclature adopted in the organization.
• Corrections, cross-outs, erasures, etc. are not allowed in financial documents. If errors are made, we issue another sales receipt.
• If the description of the product/service does not fit on one line, continue it on the next line.
• If information about all purchases or transactions does not fit on one form, we divide the information into two or more sales receipts or continue the entries on another form with a continuation note and an indication of the total amount on the last sheet.
• If after filling out the check there are still empty columns, cross them out to avoid entering false information in the future.

From IP experience:

At one time, when our company was undergoing an on-site tax audit, the inspectors advised that the employee who received the materials on it should sign the back of the sales receipt. This practical advice helped us out more than once in the future. But no matter how hard I tried to find such a requirement in the laws, I couldn’t find it anywhere.

Natalya Gennadievna

http://delat-delo.ru/organizatsiya-biznesa/buhgalteriya/raschety/nalichnye/tovarnyj-chek/vmesto-kassovogo-cheka.html

When issuing a sales receipt, typos and corrections are not allowed.

Receipt shelf life

Keeping the sales receipt is beneficial for both the buyer and the entrepreneur. As a rule, a sales receipt is issued in one copy, the original of the receipt is given to the buyer, and a copy remains with the seller. Individual entrepreneurs do not have a strict obligation to keep sales receipts, but this can facilitate accounting for funds and ensure control over the sale of products/goods.

The buyer must keep the sales receipt during the warranty period of the purchased product. And if the check was used as a primary document confirming the expenditure of funds issued against the report, its storage period will be at least five years.

Do not underestimate the importance of a sales receipt as a primary financial document. The considered paper medium can not only certify the fact of payment for the purchase, but also facilitate business activities in terms of accounting and control of the movement of material assets and funds.