Sales receipt: necessity, order of registration, legislative aspect
What is the sales receipt for?
One of the documents used to make a purchase is a receipt. This document is not a mandatory element of reporting, and is issued at the request of the buyer, along with a cash voucher. Unlike the check of KKM, the commodity check contains transfer of all names of the acquired goods and services, the detailed description of each item.A sales receipt is a supporting document confirming the purchase of goods or services and payment of the transaction in cash. But the sales receipt does not apply to the primary documents of sale, its form is arbitrary and is established by the seller independently. To do this, you can use the services of printing houses by placing an individual order. As a result, the entrepreneur will receive a letterhead.A sales receipt is convenient to download on one of the sites offering its various forms depending on the specifics of the company. In addition, in many accounting programs of organizations, it is possible to print a sales receipt, which frees sellers from manually filling out forms. The functions of printing checks have the program Parus, Turbo-Accountant, Info-Accountant, 1C, Infin and others.
The order of registration of the sales receipt
In the merchant check of any form must be present details:
- Information about the seller, including the name of the organization, TIN, OGRN, the actual address, name and signature of the seller who released the product or service.
- A detailed description of the product or service, including item names, price, quantity, unit of measure, amount. If there are several positions, it is necessary to indicate the total amount.
- Date of purchase, the signature of the buyer, the seal of the seller.
The presence of a seal on the sales receipt is strictly necessary for organizations and for private entrepreneurs. If there is only one item in the check, the remaining space should be crossed out with the letter Z.If there are many positions, it is allowed to issue several checks with the indication that the first one is supplemented by subsequent ones. For the convenience of keeping records, an entrepreneur can duplicate checks; otherwise, a special journal should be kept to account for commodity checks. The important point is that each sales receipt must be numbered. This rule is carried out for the implementation of better accounting and control, especially if the entrepreneur leaves blank forms with seals to the merchant.
Legal provisions for issuing a sales receipt
Legislatively, the obligation of the seller to issue commodity and cash checks to the buyer is governed by Federal Law No. 54-FZ of 05.22.2003, which regulates the use of cash register during cash payments and settlements using payment cards. According to Art. 14.5 of the Administrative Code of the Russian Federation, in case of violation of the law, penalties are imposed in the form of penalties, including for organizations in the amount of 30–50 tons., Officials of organizations - 3–4 tons, individuals - 1.5–2 tons. R. Monitoring the implementation of obligations for the issuance of commodity checks carried out by the tax authorities.