Yip did not issue a cash receipt. Cash receipt order (PKO form): is it possible to issue instead of a check or BSO

This article will help entrepreneurs understand the types of checks, which ones are required and which ones can be omitted.

We will also find out what is the difference between sales receipts and cash receipts, and when they can be issued separately from each other.

What is a sales receipt used for?

A sales receipt (TC) is official paper, attached to the main document, which serves as evidence that certain services / goods were provided to the consumer. There is no approved form this document . For this reason, entrepreneurs have the right to issue a free-form sales receipt.

The PM is not a form that must meet certain strict requirements, as it is a supporting document. Individuals engaged in entrepreneurial activities can issue checks on their own or turn to any printing house for help.

Any printing company is able to provide services for the compilation of PM of completely different types, depending on the type of activity. The option of creating a completely new, unique sample specifically for the entrepreneur is also being considered.

You may have heard lately that the need for PM can be reduced as most cash registers already list the range of goods/services provided to the consumer in full size on the cash receipt (KCh).

Of course, in this scenario, the need for a sales receipt is eliminated. But what about the entrepreneurs who have kept the old cash registers? In this case, they cannot release the goods without PM.

Individual entrepreneurs who are on a single tax on imputed income (UTII) can provide their consumers with only PM as the only required document when using the offered services or when making any material acquisition.

Let's take a look at the invoice form. List of required details indicated on the PM:

name, i.e. "Sales receipt";
individual serial number;
the name of the individual entrepreneur, his taxpayer identification number;
name of goods or services provided, number of such;
total amount;
signature and its full transcript of the person to whom the check was issued and provided.

What is a cashier's check used for?

One of the most important responsibilities of a private person engaged in entrepreneurial activities is correct design cash transactions. First of all, this applies to printing and providing a check to the consumer.

The CC of an entrepreneur is the most important act. This document is printed using a machine designed for this purpose, and the paper itself contains very important information. The above payment document is also necessary when making various kinds of calculations. It is also an important point in maintaining strict accountability in documents.

The CC can be printed out exclusively with the help of the device, which, in turn, by default, must contain the necessary data about the entrepreneur.

List of required details to indicate on the check:

title;
name of goods/services;
sum Money for the provided goods/services;
date of purchase with an indication of the exact time;
serial number of the check;
the address at which the type of machine used for issuing checks is registered;
the name of the individual entrepreneur, his taxpayer identification number, as well as the registration number;
the number of the cash machine under which it was registered during manufacture;
attribute of the fiscal regime.

All this information is necessary in order to determine exactly where the goods were purchased, as well as to establish the exact date and time of the purchase transaction. Also the contents of the check helps government agency, controlling compliance with tax legislation, monitor compliance with IP rules. Advertising is allowed on the CCH, but only if the main details are readable. If it was noticed that some props are not visible well enough, you need to stop the operation of the device.

Nowadays, all KKM draw up the above check in their own way. For example, the check number can be indicated both at the top, and at the bottom, or even in the middle. This is not any kind of violation.

Use of a cash receipt by consumers

Many consumers these days demand HF and are fully entitled to it. A check may be useful to a client for reporting on the purchase of certain goods for a specific amount of money. The legislation clearly spells out all the points that ensure that CCH is always issued by entrepreneurs. Some SPs also use CV to provide complete sales information on the advance report.

The fact that you provide a C.C. when returning a damaged item will make your life much easier and relieve you of the burden of providing evidence that the item was purchased directly from that place. The current legislation does not oblige to return the goods only if there is a CC, but its presence will greatly facilitate your life.

Registration of TC without a cash register

If cash register absent, a person engaged in entrepreneurial activities forced to issue TC at each customer request, since PM without providing CN is the only document confirming the fact of purchasing a product or using a service.

The current legislation allows the issuance of TC as an attachment to CC, or TC without providing CC.

With such issuance of PM, the importance of the data provided in the check increases significantly. This is because in this case PM is the only documentary confirmation the very fact of the purchase. In accordance with the rules of accounting, it is believed that TC is a step-by-step decoding of CC.

Consequences of not issuing a check

Fines are provided for by the legislation for not issued checks. It should be remembered that the status of an “unbroken check” can also be equated with a payment document that was issued using a cash machine that is unregistered or does not meet the requirements. A penalty is also applied in this case.

Depending on the situation, the legal punishment in the form of a monetary payment for non-compliance with the established rules may be replaced by a warning. Replacement with a warning takes place in cases where the entrepreneur was not involved in administrative responsibility earlier, and also, if during the inspection no violations of another type were found.

It is worth emphasizing that the fact of violation of the issuance of the specified payment document, as a rule, is detected during the inspection entrepreneurial activity tax office.

It is also worth noting that most often such checks take place in case of frequent complaints from customers who have not received checks. Moreover, repeated cases of non-compliance with consumer rights laws entail possible on-site inspections. In the form of exceptions, even cases of breakdowns of cars or an expired cash tape do not pass.

When is a cashier's check not needed?

CN must be issued to all consumers in all circumstances where the settlement is carried out in cash, except when a person engaged in entrepreneurial activities has a legal permission that he may not use cash registers, that is, he has the right not to issue CN .

As practice shows, customers rarely pick up checks, but issuing them has been and remains a necessary condition. And the individual entrepreneur must, in turn, create all the necessary conditions so that these rules are not violated.

Cashier's check is familiar to everyone modern man. This document is issued by cashiers in supermarkets and shops, as well as other organizations involved in the sale of goods. Many entrepreneurs who decide to open an individual entrepreneur are wondering if it is necessary to install cash register equipment at the very last moment. And absolutely in vain.

Cash equipment must be used every time a customer pays in cash. At the same time, non-issuance, as well as non-breaking of cashier's checks, is a very common violation that is detected during inspections by tax services.

What is a cashier's check for?

The cash receipt, first of all, is a confirmation of the completed transaction. When this document is broken, the amount of money transferred through the cash desk for the reporting period is fixed. If the transaction is made "by the cash register", then this is a direct violation of the client's rights, and also goes against the concept cash discipline.

The check contains information such as:

IP name;
TIN of the IP organization;
transaction amount;
date and time;
check number, CCP and ECLZ;
serial number of the PDA;

In some cases, the name and quantity of the purchased goods are printed on the cash receipt.

Contrary to popular belief among unscrupulous sellers, an unbroken cash receipt or the issuance of its alternative (sales receipt) does not deprive the client of the opportunity to return the money for the purchased goods. And therefore, such a “cunning” can only result in additional problems, a fine and unwanted attention from the tax service.

It should be noted that the inspection bodies are very attentive to the issue of issuing cash receipts. If there is suspicion, they take the entrepreneur, as they say, “on a pencil” and show more zeal during inspections, which greatly increases the chances of getting a fine for some minor deviation from strict rules.

Failure to issue checks and consequences

The current legislation provides for liability in the form of a fine for an unbroken and unissued cashier's check. It should be noted that this rule also includes any other documents issued using cash registers that have not been registered or do not meet the requirements.

On the executive in case of detection of the fact of non-issuance of a cash receipt, a fine in the amount of three to four thousand rubles is imposed. Legal entities in similar situation you have to fork out ten times more.

In some cases, a fine can be replaced by a warning, but only if two conditions are met:

Up to this point, the individual entrepreneur has not committed administrative offenses;
In the process of checking by employees tax office no other violations were identified.

In other words, an individual entrepreneur can only avoid the penalty for not issuing a check once during the entire period of work.

Non-issuance of a cash receipt is detected only during the inspection of individual entrepreneurs or legal entities by tax officials. True, it should be noted right away that complaints from buyers can serve as a reason for the inspection of the IP. Repeated violations of cash discipline sooner or later cause close attention from the relevant public institutions which ends up in big trouble. And if the amount of the fine may seem completely insignificant to many entrepreneurs, then the alternative in the form of excessive attention from the inspection authorities will cause much more trouble and headaches.

When the CCT is faulty

Any technique has an unpleasant property to break down and fail. And cash registers are no exception. Failure to issue a check can be due to both technical reasons and the fact that the device simply ran out of tape. In any case, the position of the law remains unequivocal: a check is obligatory and must be issued, no check - no sale. Otherwise, a technical malfunction is equated to a deliberate violation of laws and is punishable by a fine.

According to the rules, in the event of a KKM malfunction, the seller must stop accepting cash and cancel the transaction if it had already been started at the time of the malfunction. If the machine simply ran out of tape, then it is permissible to replace it and continue its work. Otherwise, the entrepreneur may be fined.

Forgery of checks

There are many reasons for counterfeit cash receipts. Some companies and individual entrepreneurs commit such an offense in order to reduce taxes, buyers do this in order, for example, to get past security in a supermarket, presenting a document made in advance. In any case, a fake is recognized sooner or later and entails undesirable problems described in Federal Law N54.

It should be noted that the forgery of checks is also complicated by the fact that on each document the PDA code is printed, which is generated by the ECLZ from such data as the amount, date, time and check number. Even with a very strong desire to decipher such a combination of symbols on your own, it is almost impossible, and generating it manually is even more so.

Moreover, in each building of the tax inspectorate there is a special box where everyone can place a cash receipt for verification. Employees of this institution periodically check the contents of the box for compliance with the PDA code. Moreover, the authenticity of cash receipts can be checked independently. To do this, it is not at all necessary to leave your home, you just need to fill out a special form on the official website of the tax office. If a forgery is detected, the organization that issued the fake document is threatened with an unscheduled check.

When can you do without a check?

According to the current legislation and federal law No. 54 dated May 22, 2003, in particular, an individual entrepreneur has the right to refuse to use cash equipment in a number of cases:

If the activity of the individual entrepreneur is related to the provision of services to the population. In this case, strict reporting forms are issued, which act as an alternative to cashier's checks;
Use of certain taxation schemes. An individual entrepreneur may not issue a cash receipt on completely legal grounds if PSN or UTII are used. This exception includes the types of activities provided for in paragraph two of Article 346.26 tax code Russia. However, the issuance of an alternative in the form of a sales receipt, receipt or any other document confirming the receipt of cash is required.

In other cases, non-use of the cash register is illegal.

It should be noted that a cash receipt cannot be replaced by another document, with the rare exceptions noted above. If, instead of a cash register, the client receives a sales receipt, invoice or any other paper, he will have the right to send a complaint to the appropriate authorities.

Each individual entrepreneur should know that the receipt of cash from buyers and clients must be properly processed. The documents confirming the transaction between the parties are contracts. Cash and sales receipts of individual entrepreneurs - proof of payment. Due to innovations, many businessmen cannot understand exactly whether they will have to apply everything? What will be the new checks? Is it possible to accept a sales receipt without a cash receipt, as before for some categories of entrepreneurs? What threatens for the lack of cash? Let's explore these questions.

Definitions and differences between a cash receipt and a sales receipt

Until now, many are at a loss as to whether an individual entrepreneur should issue cash receipts, should all individual entrepreneurs install new cash registers? So let's answer the main question first:

Attention! From mid-2018, all organizations and entrepreneurs must use online cash registers on common system taxation. Similar requirements apply to the vending business. Regardless of the regime, public catering and retail should have switched to a new format if there were hired personnel in the state. The deferment was received by payers of PSN and UTII, as well as merchants on the simplified tax system, employed in the service sector. Until July 2019, the owners may not change the equipment either retail stores and catering points, if they have not concluded employment contracts.

The purpose of a cash receipt is to establish the fact of receipt of cash or electronic money. This document must be drawn up in compliance with the requirements of the Federal Tax Service for the presence of mandatory details. The cash receipt is printed on a special cash register, which must be correctly configured and registered with inspectors by the tax service.

Important! Old cash registers cannot be used. The production of obsolete equipment ceased at the beginning of 2017.

Previously, a cash receipt did not provide for detailed disclosure of information about a settlement transaction. Therefore, the sales receipt was an appendix to this document. It was not necessary to apply it to each cash transaction, it was issued in case of:

the request of the buyer or client;
making an advance payment if the transaction has not yet been completed;
confirmation of cash acceptance when the mandatory use of cash registers is not provided.

Now this form has lost its relevance. All information about the transaction is contained in the cash document. The persons named in clause 7.1 are entitled to issue a sales receipt or BSO. Art. 7 of Law 290-FZ of 07/03/16. The list includes entrepreneurs and organizations that received a deferment in the installation of online cash registers until July 2019. The conditions for the validity of the document are listed in the letters of the Ministry of Finance of the Russian Federation No. 03-11-06 / 2 / 26028 of 06.05.15 and No. 03-01-15 / 52653 of 08.16.17.

Cash receipt: sample and requirements

Since the cash receipt is the main payment document, its form must meet certain requirements. They relate to the presence of the necessary details, which have increased significantly in contrast to the checks of the old samples. He also leaves the cash register, but first, KKM itself must be accredited by the tax office with the assignment of a registration number to it.

Together with the usual details of old cash receipts, such as serial number, date and time of purchase, full name. and TIN IP and the purchase amount, the new one must contain (Article 4.7 of Law 54-FZ of 05/22/03):

title;
tax regime;
sign of calculation (income, expense, etc.);
the name of the product, work, service;

Attention! IP in all special modes, except for sellers excisable goods until 01.02.2021 they can skip this requisite.

type of payment: cash or non-cash;
cashier data (full name, position or number), shift number;
the number obtained from the tax office during the registration of the cash register;
fiscal data: sign, serial number;
Internet links: to the website of the Federal Tax Service is required, the address of the online store that issued the check, the address Email IP, if the buyer received a check to his email;
QR code.

Its sample looks like this:

From January 2019, product codes were supposed to appear on the cash receipt. For ordinary products, sellers were required to indicate designations according to the EAEU nomenclature. However, the government order has not yet been signed. The merchants got a break.

Recall that the introduction of a marking system is also expected this year. The receipts will contain unique product identifiers. The first amendments to the legislation will be applied by sellers of tobacco products. The instructions for them will come into force from March.

All data on the document must be clearly printed so that they can be easily disassembled. For printing, special thermal paper is used, which does not hold characters for a long time, they fade. Article 4.7 of Law 54-FZ establishes a requirement to store information on a document for at least 6 months. Therefore, if necessary, it is better to scan or make a photocopy.

The IP cash receipt is issued without printing. It allows you to clearly represent the entire transaction. At the same time, it is not forbidden to indicate related information on the document, for example, the conditions of promotions, the amount of discounts, phone hotline Thank you for your purchase.

Sales receipt: sample and requirements

Since the sales receipt was a cash register application for a long time, it contained Additional Information. Forms were pre-printed and filled out responsible person. Entrepreneurs and organizations that have received a deferral for online cash registers are entitled to adhere to the previous rules until July 2019.

The props requirements are:

title;
number in order;
date of;
data of an individual entrepreneur: full name and TIN;
full description of the purchased goods: quantity, price per unit, article;
total amount.

Blank forms of sales receipts can be prepared in advance, as soon as they are needed, it will only be necessary to write down the transcript of the goods. You can create templates on your own on a computer and print them out, buy forms at a kiosk, or order them from a print shop.

You can use the default pattern:

Important! In addition to the required details, the sales receipt must contain the signature of the individual entrepreneur and, if available, this gives it legal force. Unfilled lines in the form must be crossed out so that it is impossible to write down any other names there.

A sales receipt for individual entrepreneurs without a cash desk can be issued by some businessmen until July 2019 to confirm their income. These are entrepreneurs in special regimes who do not have hired workers, with the exception of those who are employed. retail and catering. Sales receipts may be replaced by receipts.

A sales receipt without a cash desk can be issued by individual entrepreneurs specified in Art. 2 of the law 54-FZ. Such participants in the turnover are allowed to refuse CCP.

Many do not understand what is the difference between, therefore, they believe that replacing one document with another is legitimate. However, it is not. The purpose of the invoice is to confirm the fact of the transfer of goods to the buyer. Usually it is used by customers and suppliers in the implementation of the transaction. The invoice does not provide for an indication of the amount of payment, therefore it cannot be considered a confirmation of the receipt of money for the goods.

The same conclusion arises when comparing a sales receipt and a cash receipt. Documents that arise when maintaining a cash desk, such as receipts and reflect the movement of money inside the cash desk, but do not replace documents for cash transactions.

What checks are issued under different tax regimes?

In 2019, everyone will switch to new online cash desks, including merchants with a delay. However, this will affect individual entrepreneurs who sell goods at retail and manage their own cafe, canteen or restaurant. All others have been granted a grace period until July 2019.

Attention! Some types of entrepreneurial activity are completely exempted from observance of cash discipline. It can not be used by nannies, nurses, recycling and glass containers (except for scrap metal).

Let's see how it should be cash transactions on different specials.

On USN

One of the most common taxation regimes of the simplified tax system, which is used by a large number of individual entrepreneurs. The application itself simplified system taxation does not exempt entrepreneurs from mandatory application online cash registers, so sooner or later all individual entrepreneurs will need to acquire special devices, especially store sellers and cafe owners should hurry up.

household services (plumbing, cleaning of apartments, garbage collection);
car wash and repair;
Taxi;
cargo transportation and services of loaders.

They may not install cash registers until July 2019 if they confirm payment with strict reporting forms. At the conclusion employment contract 30 days are allotted for registration of the device (Article 7 of Law 290-FZ).

On UTII

A similar system for the timing of establishing a CCP, as for the simplified tax system, applies to UTII:

If the individual entrepreneur is alone engaged in an area not related to retail and restaurant business, he issues receipts or sales receipts at the request of the client until mid-summer 2019.

If it carries out such activities with officially registered employees, it installs an online cash desk by the middle of 2018.

If it works in the provision of services to the population, it applies the BSO until July 2019.

In each region, the scope of UTII may differ, since local authorities have the authority to establish the types of activities in which entrepreneurs can switch to "imputation".

On PSN

The tax system, based on the purchase of a patent for a certain period, is considered the simplest and cheapest. The limitation is that only natural persons can be clients of a businessman on a patent. He will not be able to enter into large contracts with other entrepreneurs and firms. But for starting a business, PSN is a good start. The conditions of cash discipline are the same as for the simplified tax system and UTII.

Checks for cashless payments through acquiring

The acquiring system involves paying with a plastic card through a special terminal. The acquiring check itself is a fiscal document sent to the website of the Federal Tax Service when making cashless payments. For its formation, a terminal is used, in which an online cash register is already built in. Therefore, the answer to the question of whether checks are needed when paying by bank transfer through acquiring is obvious.

fines

The most frequent violation of cash discipline is the non-issuance of a check, which indicates the non-execution of a cash register operation. For this comes administrative responsibility: a fine of the entrepreneur for 1.5-3 thousand rubles. The same punishment is applied if the issued check does not contain all the required details or is printed on a machine that has not been registered with the Federal Tax Service. In the first case, inspectors may limit themselves to a warning if the individual entrepreneur has good reasons, for example, a lack of electricity or a temporary failure of the device.

For work without a cash register, much more stringent sanctions are provided. imposes a fine on entrepreneurs from ½ to ¼ of the purchase amount, but not less than 10 thousand rubles. Organizations are threatened with recovery of up to 100% of the unrecorded operation, and the minimum is set at around 30 thousand. In case of repeated violation, the perpetrator risks facing suspension of activities for 90 days and disqualification of officials.

Thus, in the near future, almost all entrepreneurs, with rare exceptions, will have to issue cash receipts. Representatives of the service sector, UTII and PSN payers have time to install, but there is less and less of it. Good advice I would like to give to those who know that since July they will have to install CCPs: closer to due date prices for new cash registers will predictably increase. Therefore, it is worth resolving the issue of purchasing and installing new equipment in advance, it is useless to expect that there will be some other amendments to postpone the deadlines.

They did not issue a cash receipt - the situation is quite common and needlessly ignored by most buyers. Failure to issue a cash receipt can complicate the process of returning the desired purchase, if suddenly the product turned out to be defective or of inadequate quality. What to do in such a situation, what sanctions threaten the seller, whether sellers should always issue a cashier's check, and when non-issuance of a check can be done legally, you will learn from this article.

Issuing a cash receipt is the responsibility of the seller or organization. After all, this small piece of paper is irrefutable evidence of the conclusion of a transaction between the consumer and the seller for the sale (acquisition) of a certain type of product. What to do in a situation where the seller did not issue a cash receipt? Claim it right on the spot! After all, the presence of this receipt will provide a guarantee that the buyer will be able to return the defective product during its warranty period. If the seller deliberately tries to persuade the buyer by force of persuasion to purchase goods without a cash receipt, then this should lead the buyer to the idea of whether it is worth doing business with such a negligent merchant.

In situations where a purchase is necessary and there is simply no other alternative, you should not despair either. The presence of witnesses to the purchase in the event of a possible exchange will benefit the buyer. In addition, the process of purchasing goods can be recorded on video. mobile phone indicating the date, time and place of purchase. This is due to the provisions of the Consumer Rights Protection Law.

Seller's obligations and penalties

Sellers, on the basis of Article 5 of the Federal Law - No. 54 of May 22, 2003, when the client pays for the purchase of goods in cash, are required to issue a cash receipt. The standard rules for the operation of cash registers state that the seller, upon receipt of funds for the purchase of goods or services, must:

voice total amount money received from the buyer.
Print a cash receipt indicating the name of the product or service, the date and time of its sale, the cost of the product or service. The receipt must also contain information about the name of the organization selling the goods or services, its details, other data among which the method of payment (cash or non-cash) may be indicated.
Announce the amount of change, at the request of the purchaser.

Violation of one of these points means a violation of the sale procedure. This means that the seller can be held administratively liable in the form of a fine, the amount of which varies from 3,000 to 4,000 rubles for individuals; for legal entities, the amount of the fine is quite significant and ten times more than the amount for individuals. This is due to Article 14.5 of the Code of Administrative Offenses.

There are situations where the seller may legally not issue a cashier's receipt and therefore it is imperative for potential consumers to familiarize themselves with this information. Based on Federal Law No. 54, sellers may not use a cash receipt if they offer the public to purchase a certain type of service, and instead of a cash receipt, they use strict reporting forms.

Or in cases of application of UTII and PSN, which is not a contradiction to Article 346.26 of the Tax Code of the Russian Federation. But at the same time, the legal requirement, voiced by the client about the desire to receive a cash receipt, cannot be violated.

Did the sellers give you a cash receipt? Do not despair - you can file a complaint with Rospotrebnadzor, tax service Russian Federation or Society for the Protection of Consumer Rights. These organizations have effective and effective ways impact on negligent sellers. The most insignificant of them are test purchases, according to which a verdict of the organization is issued and, possibly, a procedure for imposing penalties is carried out. If you were not given a check, then be sure to make an entry in the book of complaints and suggestions, let other potential clients of this organization know about the dubious inclinations of a negligent seller to save on taxation and conduct business contrary to the legislation of the Russian Federation.

Remember - a cashier's check is required to be issued, only with the exception of a few of the above provisions! In difficult situations, when you were not given the coveted cash receipt, and then there were difficulties with the return of the goods, it is most reasonable to seek legal assistance from the Legal Expert company. Our specialists will be able to advise their clients in detail and tell about possible actions in this situation in accordance with the legislation of the Russian Federation. In the most critical situations, we are ready to assist in full legal support and bringing the case to court.

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It is impossible to imagine our modern society without any purchases. And it doesn't matter if you are going to the grocery store or want to buy an expensive household appliances- the seller will have to give you a check. A check is the main document that certifies the fact of the purchase or sale of goods, or the provision of services. But the concept of a check does not always mean that this is the cash receipt that is issued in the store. When do you need a cashier's check? Let's consider in more detail.

The concept of a cashier's check

Cashier's checks come in two varieties: commodity and cashier's. A cash (aka fiscal) check is issued when you buy a product. It is punched at the checkout. You need a cash receipt in order to confirm the fact of purchase for a certain amount.

A cash receipt is a reporting document only formally, which cannot be said about a sales receipt. Commodity cash - a special form that is filled out manually. It has data on the place where the purchase was made, the type (article) of the product, the date of sale, the price, the names and signatures of the seller. Note that a sales receipt is not valid without a cash receipt. Often a sales receipt can be replaced by a delivery note. Sales receipt not required individuals. Exceptions are cases of sale of technically complex goods and other non-food items in which you found a defect, during the warranty period. They can be returned to the store.

Cash receipt for individual entrepreneurs and organizations

Is an individual entrepreneur required to issue a cashier's check? And do I need a cashier's check for IP? It depends on the system of taxation of IP. For individual entrepreneurs - UTII payers, the presence of a cash register was canceled, in accordance with Federal Law No. 54 "On the Application control- cash register when making cash settlements and (or) settlements using payment cards.

An individual entrepreneur and organizations themselves can decide whether to stop using KKM with UTII or continue to use KKM. This law indicates the right to refuse cash registers, not an obligation. According to the law, individual entrepreneurs and organizations may not use cash registers in the following cases:

When issuing, at the request of the buyer, a document (receipt, sales receipt), which directly confirms the receipt of funds for this product.
Provision of services to the population, in which forms of strict accountability are issued.
When trading in the markets, trading in tea products in wagons, trading from tanks, trading in newspapers, lottery tickets, peddling.
When there is a sale of tickets for travel in public urban transport.
Providing food for students, employees of educational institutions, during classes, etc.

Thus, for an individual entrepreneur with UTII, a sales receipt is sufficient, since an individual entrepreneur has the right to carry out his activities without a cash register, only by keeping a book of accounts.

If entity buys goods, then a sales receipt is needed to post accounting costs. Then, together with the cashier's check, a sales receipt for financial statements is also issued.

It follows from the above that if LLC is on UTII, then cash register may not be used, but at the request of buyers, they must issue sales receipts with the necessary details.

Organizations (excluding credit institutions) and individual entrepreneurs that use a payment terminal (ATM) are required to:

use cash register equipment together with a payment terminal, ATM;
register the applicable CCP with the tax authorities;
use cash registers in fiscal mode;
when making cash settlements (cash), issue to customers a cash receipt printed by a payment terminal, ATM.

Credit institutions, in turn, are required to use CCP, which must be equipped with protection in case of unauthorized access by software products.

Thus, we learned in which cases a cash receipt is needed, and in which, only a sales receipt will be enough.