Primary document confirms various events in business: the sale or purchase of goods, the provision of services to clients, the payment of salaries to employees, and others.
Depending on the event, the list of documents for registration differs. Consider a common situation - a transaction in the sale of goods and the provision of services. It is accepted that the documents are prepared by the supplier or contractor.
Documents for a deal with a client:
- Contract- this is the beginning of the deal. In it, you and the client define the terms of cooperation: what, for what price and in what time frame you do it. If the client is a regular, you can draw up one contract for several transactions.
- Check contains the amount to be paid, a list of goods and services, and bank details of the seller. This is n This document is optional, but is usually used for convenience.
- Cash register, sales receipt or strict reporting form confirm payment. Give them to the customer who pays with cash or card. When paying by bank transfer, the payment is confirmed by the payment order.
- Invoice—A document that the supplier issues to the buyer when the goods are shipped.
- The act of providing services orexecuted works- a document that the customer and the contractor sign based on the results of the provision of services or the performance of work.
- Invoice- usually issued by individual entrepreneurs and LLCs on the general taxation system, because they work with VAT. In rare cases, invoices are issued on the USN, UTII and patent - read more about this in.
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Contract
Describes the rights and obligations of the parties to the transaction. Typically, the contract includes the following sections:
- Subject of the contract: what is the result of the transaction.
- The amount of the contract and the procedure for payment: when and how much to pay.
- The rights and obligations of the parties: how the work is done.
- Responsibility of the parties: what happens if you or a partner violate the terms.
- The procedure for changing and terminating the contract: how to terminate the contract or accept additional agreements to it.
- Details of the parties: what are your and partner's settlement accounts, TIN, OGRN and addresses.
The agreement is usually drawn up in 2 copies and contains the signatures of each party.
If you use a standard contract form with clients and replace the necessary details in a Word or Excel, use the templates in. Upload your contract template, and Elba will automatically substitute the counterparty details from the directory.
For some transactions, a written contract is not required at all. For example, a sale and purchase agreement is considered concluded from the moment the buyer receives a cash register, sales receipt or other document that confirms the fact of payment. This does not mean that it is impossible to conclude an agreement in writing for retail sale and purchase - the legislation does not prohibit this.
Common contract templates:
Check
An optional document in which the seller indicates the price, quantity of goods and details for transferring payment.
You can come up with a form of invoice for payment yourself or find a ready-made one on the Internet. The invoice can replace the contract if all the essential terms of the transaction are included in it.
Sales receipt issued by individual entrepreneurs and LLC on UTII and patent at the request of the buyer. It replaces the cashier's check, but only until July 1, 2019, and for catering and retail with employees - until July 1, 2018. Then you will need a cash desk. The form of the sales receipt has not been established, so you can develop your own with the required details: the name of the document, number, date, name of the LLC or the full name of the individual entrepreneur, TIN, goods and services, the amount of payment and the signature with a decoding and position.
Form of strict accountability issued by those who provide services to individuals. It replaces the cashier's check, but only until July 1, 2019, and for catering with employees - until July 1, 2018. Forms must be printed in a printing house or through a special service. Just printing them at home on a printer will not work. Read more about BSO in the article.
Consignment note (N TORG-12)
Executes the sale of goods to another individual entrepreneur or LLC. It is usually not used for working with individuals.
The waybill is drawn up in two copies: the first remains with the supplier and fixes the shipment of goods, and the second is handed over to the buyer and needs him to receive the goods.
Usually the waybill is drawn up according to the standard TORG-12 form. But you can use your own template.
The invoice is drawn up in duplicate and signed by the supplier of the product or service. One copy is given to the buyer, the other remains with the seller. The invoice must be issued no later than 5 days after the shipment of the goods or the provision of services.
An invoice is the basis for accepting VAT deductible, so all organizations treat it with special trepidation.
In order not to study the form and rules for issuing an invoice, use.
Question: An individual entrepreneur carries out retail trade in hand-held power tools and accessories, for which he leases a retail space of 30 sq. m. 1. What documents for non-cash payments with buyers for the purpose of applying UTII confirm both payment and the conclusion of a retail sale and purchase agreement? Is it required to conclude a contract in writing indicating that the goods will not be used by the buyer for commercial purposes? 2. What forms of cashless payments can be used in the implementation of this activity?
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
The Department of Tax and Customs and Tariff Policy considered the letter on the application of the provisions of Ch. 26.3 "The taxation system in the form of a single tax on imputed income for certain types of activities" of the Tax Code of the Russian Federation (hereinafter - the Code) in relation to retail trade and informs the following.
1. According to Art. 346.27 of the Code, retail trade includes activities related to the sale of goods under retail sale and purchase agreements (including for cash and using payment cards).
At the same time, for the purpose of applying the unified tax on imputed income, retail trade is the sale of goods to both legal entities and individuals under retail sale and purchase agreements for non-cash and cash payments for purposes not related to entrepreneurial activity (for example, not for subsequent resale, etc.) .NS.).
Please note that retail sales do not include sales in accordance with delivery contracts.
So, based on the content of Art. 506 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), the purpose of delivery is the use by the buyer of goods for use in the business sphere or for other purposes not related to personal, family, home and other similar use.
Consequently, if the goods are sold under supply contracts (Article 506 of the Civil Code of the Russian Federation) and under other similar contracts, then such activities are not transferred to the payment of a single tax on imputed income.
According to paragraph 1 of Art. 492 of the Civil Code of the Russian Federation under a retail sale and purchase agreement, a seller selling goods at retail undertakes to transfer to the buyer goods intended for personal, family, home or other use not related to entrepreneurial activity. Moreover, in accordance with paragraph 2 of Art. 492 of the Civil Code of the Russian Federation, the retail sale and purchase agreement is a public agreement.
At the same time, it must be borne in mind that, based on Art. 493 of the Civil Code of the Russian Federation, unless otherwise provided by law or agreement, a retail sale and purchase agreement is considered concluded from the moment the seller issues a cash or sales receipt or another similar document confirming payment for the goods to the buyer.
Thus, the sales and cash receipts serve as documents confirming the fact of the conclusion of a contract for the retail sale of goods.
Other documents confirming payment for the goods, for example, may include operational documentation for the goods, warranty documentation, in which a mark of payment is made.
Therefore, instead of a sales receipt or a cash register receipt, other documents may be submitted confirming the fact of payment for the goods in confirmation of the conclusion of the purchase and sale agreement.
In some cases, laws, other legal acts, in particular the rules for the sale of certain types of goods, approved by the Government of the Russian Federation, may provide for other documents that the seller must issue to the consumer when selling goods.
2. In accordance with the Regulations on the procedure for making non-cash settlements by individuals in the Russian Federation, approved by the Central Bank of the Russian Federation on 01.04.2003 N 222-P, payment for purchased goods can be made by individuals in a non-cash manner by payment orders, letters of credit, checks and collection orders ...
At the same time, for the purposes of this Regulation, individuals are understood as citizens whose non-cash payments are not related to the implementation of entrepreneurial activities.
Thus, retail trade includes the sale of goods to individuals with their payment in cash and by bank transfer. This entrepreneurial activity can be transferred to the payment of a single tax on imputed income, subject to the above conditions.
Under the supply agreement, the buyer pays for the supplied goods in compliance with the procedure and form of settlements provided for in the agreement. If by agreement of the parties the procedure and form of settlements are not determined, then settlements are carried out by payment orders (Article 516 of the Civil Code of the Russian Federation).
In accordance with the Regulation on Cashless Payments in the Russian Federation, approved by the Central Bank of the Russian Federation on 03.10.2002 N 2-P, payment for purchased goods by legal entities and individual entrepreneurs is carried out by bank transfer by payment orders, letters of credit, checks and collection orders.
Deputy Director
Department of Tax
and customs and tariff policy
S.V. RAZGULIN
What is a sales receipt? The difference between a sales receipt and a cash register. Sales receipt functions. Is a sales receipt without a cash register valid in 2020?
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Today, more and more organizations, when making a purchase and sale transaction or when providing any services, use cash registers on which the corresponding receipts are printed.
But a number of LLC organizations still prefer issuing a sales receipt. This document has an important role for individual entrepreneurs as well. The reasons for this can be varied.
As a rule, this is most often associated with the presence of an outdated cash register model at the enterprise or its absence.
According to the legislation of the Russian Federation, the seller is obliged to issue a check when carrying out a trade operation.
But many people have a question: "Is a sales receipt valid in the absence of a cash register?" You can find the answer in this article.
General aspects
Before moving on to the question of the validity of checks, it is worth deciding what they are, how they differ and what they are used for.
The concept of "check" has been heard for several centuries, but today it has received several meanings. All they have in common is that a check is a document that indicates a certain amount of money.
However, there are several types of checks. Everybody has known a payment check for a long time. It is a form, sewn into a check book and intended for the issuance of funds to the bearer from the account of the person who wrote the check.
Today, checks are more familiar to every user. They are a list of goods purchased or received, their cost and amount to be paid. Depending on the design, cash and sales receipts are distinguished.
Necessary terms
What are its functions
The sales receipt is issued at the time of execution. It has two main functions.
First of all, confirmation of the fact of the purchase allows, if necessary, to return the goods to the seller in the manner prescribed.
To perform this function, the sales receipt must be filled out correctly and have all the necessary details.
The main ones are the date of the purchase, the name of the product and the signature of the person in charge. In addition, the sales receipt allows you to confirm the fact of the targeted use of funds.
This document function is performed in the following cases:
- when calculating;
- when making a sale and purchase transaction between two enterprises of consumables and stocks;
- etc.
In this case, the sales receipt is attached to the documents on the basis of which the reporting is prepared. Its number is entered in the documentation, and the receipt itself is stored until the required period expires.
Legal regulation
Issuing and receiving a sales receipt is a stage in a trade relationship between a seller and a buyer, and therefore they have their own legal and regulatory framework governing this process.
A sales receipt is used in financial statements, on the basis of which calculations are made with the tax office.
Therefore, in this matter, one should not forget about, namely:
- clause 1 of Art. 252 of the Tax Code of the Russian Federation.
In the case of using a sales receipt as a primary document, when confirming the use of funds by the accountable person, the following acts are used:
How to fill out a sales receipt form without a cash register
A sales receipt must be issued at the request of the client if it is not possible to issue a cash register.
It is important that it is correctly drawn up, since a violation in the preparation of documentation entails an administrative and criminal one. Sales and cash receipts are completely independent documents.
If necessary, they can be supplemented and issued in aggregate, since a cashier's check is necessary for tax reporting. However, they can coexist and function separately.
Mandatory requirements (details)
The sales receipt does not have a standard form approved by law. Therefore, sellers can create their own templates.
For this purpose, you can contact any printing house. The most important thing is that the sales receipt has the following details:
- document's name;
- serial number;
- the date and time of receipt of the goods or services;
- Name of the organization;
- list of goods or services;
- the number of units received;
- total amount;
- Full name of the seller (cashier);
- seller's signature.
You can see what the sales receipt form without a cash register 2020 looks like below.
For comparison, consider what information is indicated on the sales receipt.
KCH is produced using a special cash register on thermal paper, which ensures a long shelf life.
It should display the following details:
- Company name;
- location (actual address where the purchase was made);
- cash register number;
- Document Number;
- date of purchase;
- list of goods;
- number;
- unit price;
- price for all units of a given category of goods;
- the amount of discounts (if any);
- amount to pay.
- KKP - document authentication code.
Everyone has seen an example of a cash register receipt today, but we still suggest that you consider it again.
Of course, the cashier's receipt contains more detailed information about the location of the seller and the conditions of the purchase.
As mentioned above, it is a fiscal document, since, among other things, it contains information about payment.
But this does not exclude the validity and functionality of the sales receipt. The main feature of a cash register receipt is the availability of information on the payment of VAT.
In some cases, if there are facts confirming that the acquisition is necessary for the direct activities of the organization, it is entitled to a tax refund.
Correct paperwork
Having examined the details and the form of the sales receipt presented above, you have already got acquainted with what information should be contained in it.
Most of the letterhead is printed on the check while still in the printing house, if it is made to order. And the information about the purchase is entered by the seller himself.
If the entrepreneur has purchased standard forms, then it is necessary to carefully fill in all the fields.
Due to the fact that the document is filled in manually, the question arises about the color of the ink with which this is done.
This norm is not established by law, but it is still best to stick to the standard colors - blue and black.
The most important thing when filling out a check is a truthful and accurate display of information about the purchase: product, quantity, price and amount.
It is imperative to register the date of purchase. As a rule, the fact of sale is recorded in the seller's documentation.
Therefore, in the case of a buyer with claims regarding a purchase, the fact of sale can be viewed using these records. It is also important to pay attention to whether the receipt should be stamped.
According to the law, the stamp on the sales receipt is not required. But still, we recommend sellers not to abandon this item, as this gives an additional opportunity to check the check for authenticity in the event of a conflict.
In order to fill out the document correctly, we suggest that you consider a sample of a sales receipt without a cash register.
Is the sales receipt proof of payment
Many buyers, when they receive a sales receipt, do not even pay attention to it. The only problem is that, as a rule, such forms are rather ordinary-looking. Often they are used by individual entrepreneurs.
And as you know, this category has no prerequisites to increase its own costs also for the production of individual check forms.
But such an attitude to a payment check is erroneous, because it is a full-fledged document.
Often, a check is perceived as a document confirming the fact of purchasing a product. But does it confirm the fact of payment?
This question usually concerns transactions between entrepreneurs, since in case of confusion with the documents, the seller can present debt obligations to the buyer.
In this case, it is necessary to use the available documents confirming the payment.
As a rule, these include cashier's checks, but organizations such as individual entrepreneurs and LLCs are legally allowed to conduct business without using a cash register. Therefore, it is advisable that they write sales receipts by hand.
Video: when you can not use the cash register in activities
Having all the necessary details, a sales receipt is a document that is guaranteed to confirm the fact of payment for services, works and goods.
Therefore, it can be easily used in the event of conflicts in order to protect the rights of the buyer.
If for an expense report
As mentioned above, the sales receipt is the primary document when making purchases by the accountable person.
After payment is made, it is drawn up with a detailed description of all the purchases made and their amounts.
On the back of the report, all documents confirming the targeted spending of money are recorded. Based on this document, the amount is included in the costs.
Many, paying attention to the type of sales receipt, doubt that the sales document can be attributed to supporting documents. However, it should be noted that it does not lose its legal force.
Quite the opposite. Most specialists give preference to a sales receipt, since it has all the necessary details and a personal signature of the person in charge who made the sale, namely the signature and, if necessary, a seal.
According to the legislation of the Russian Federation, the seller is obliged to issue a check with the goods.
Most businesses prefer to use cashier's checks, which are issued using a special machine on the paper intended for this.
But since such equipment is not cheap, not all organizations can afford to purchase and install them.
In this regard, an exception was made for individual entrepreneurs and LLCs by amending the legislation, which allows them to work without using cash register equipment.
But the obligation to issue a check to customers still remains with them, so they can use the forms to issue a sales receipt.
Nevertheless, buyers often have a question: "Is this form valid and can it be used without a sales receipt?"
From the article, we can conclude that, despite the fact that cash and sales receipts contain similar information, they perform different functions.
A cashier's check is a fiscal document that is used in tax reporting, while a sales receipt is the primary document confirming the fact of payment.
They can be used as independent documents or attached to each other. In this case, both checks are valid and can be used to fill out reports or exchange and return goods.
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Every day, companies perform many operations (purchase and sale, exchange, etc.), involving transfer (shipment). Documenting such operations are often "lame", creating difficulties for the accountant on the posting of goods and the subsequent write-off of expenses associated with its acquisition... Let's figure out some of the intricacies of this process.
To register the sale (release) of inventory holdings of a third-party organization, a unified form must be applied consignment note TORG-12... Instructions for its use and filling out are approved by the Decree of the State Statistics Committee of Russia dated December 25, 1998 N 132.
No other document for registration of the transfer of ownership of goods and materials is provided. Thus, the use of the TORG-12 form is mandatory for legal entities of all forms of ownership operating in all sectors of the economy (clause 2 of the Resolution of the State Statistics Committee of Russia N 132).
The form is drawn up in duplicate. The first remains in the organization that hand over the inventory, and is the basis for their write-off. The second is transferred to a third-party organization and is the basis for posting these values.
Paperwork
Specialists of the Ministry of Finance once expressed the opinion that if the purchasing organization does not pay for the transportation of goods, then a formalized consignment note (form N 1-T) or a consignment note (form N TORG-12) (Letter of the Ministry of Finance of Russia dated 06/15/2010 N 03-03-06 / 1/413).
But if the delivery (transportation) of goods and materials is carried out not by the supplier, but by another person on behalf of the supplier or the buyer, and also if the transportation of goods and materials is paid separately and is not included in the price of the goods (even if the delivery is made directly by the seller), to account for the movement of inventory and calculations for their transportation must use special documents - waybills (Letters of the Ministry of Finance of Russia dated 05.26.2008 N 03-03-06 / 1/333, dated 03.06.2005 N 07-05-06 / 160, Letter of the Federal Tax Service of Russia in Moscow from 23.10.2006 N 20-12 / 92786, etc.).
The form of the bill of lading is selected depending on the type of transport. When transporting goods by road, this is a consignment note (TTN) (form 1-T), approved. Resolution of the State Statistics Committee of Russia of 28.11.1997 N 78.
The fact that the TTN consists of commodity and transport sections often gives food for reasoning about the refusal of TORG-12 when making a deal, because, as indicated in the Resolution of the State Statistics Committee of Russia N 78, the commodity section determines the relationship between shippers and consignees and serves to write off goods and materials from consignors and posting them from consignees.
The consignment note for the carriage of goods by road is drawn up by the consignor for each consignee separately for each trip of the car with the obligatory filling of all details.
With the centralized export of goods from railway stations, ports, wharves, airports, transportation is formalized with consignment notes drawn up jointly with employees of organizations - owners of vehicles, railway stations, marinas, ports, airports.
Filling in the consignment note
In conditions when several goods are simultaneously transported on one car to the address of one or more consignees, a consignment note is issued for each batch of products and each consignee separately.
The consignment note is issued in four copies:
- the first remains with the consignor and is intended for writing off inventory items;
- the second, third and fourth copies, certified by the signatures and seals (stamps) of the consignor and the driver's signature, are handed over to the driver;
- the second is handed over by the driver to the consignee and is intended for posting inventory at the consignee;
- the third and fourth copies, certified by the signatures and seals (stamps) of the consignee, are handed over to the organization - the owner of the vehicle.
The third copy, which serves as the basis for calculations, is attached by the organization - the owner of the vehicle to the invoice for transportation and sent to the payer - the customer of the vehicle, and the fourth copy is attached to the waybill and serves as the basis for recording transport work and calculating wages to the driver.
By cargo non-commodity nature, for which warehouse accounting of inventory items is not kept, but accounting is organized by measuring, weighing, geodetic measurement, a consignment note is issued in three copies:
- the first and second copies are transferred to the organization - the owner of the vehicle. The first copy serves as the basis for the calculations of the organization - the owner of the vehicle with the consignor and is attached to the invoice, and the second is attached to the waybill and serves as the basis for accounting for transport work;
- the third copy remains with the consignor and serves as the basis for recording the volume of transportation performed.
According to § 10 sec. 2 of the General Rules for the Carriage of Goods by Road (approved by the Ministry of Transport of the RSFSR on 07/30/1971), the consignor has no right to present, and the carrier does not have the right to accept the goods for transportation in cases where the goods are not formalized by the consignor with shipping documents.
Discipline in the preparation of the consignment note is often not observed: there are not enough signatures of responsible persons, seals or they are not clearly affixed, one or both sections of the invoice are incomplete, which creates both conflicts and the risk that an undefined document will not be a sufficient basis for recognizing costs from the buyer ( the payer - the customer of the transport service or the charterer of the vehicle).
A carrier - an individual entrepreneur is not at all obliged to apply the TTN and can sign an act (s), invoices of any form when accepting and handing over the goods.
New rules
Taking into account the current practice, it is necessary to warn accountants about the upcoming changes.
From July 25, 2011, the new Rules for the carriage of goods by road will come into force, approved. Decree of the Government of the Russian Federation of 15.04.2011 N 272 (hereinafter referred to as the Rules).
In them (given in Appendix 4 to the Resolution).
Firstly, shippers should go to its registration immediately - from 25 July current year. The TTN will no longer be considered valid. Issuing a bill of lading is the responsibility of the consignor, unless otherwise provided by the contract for the carriage of goods. This is indicated by paragraph 1 of Art. 8 of the Federal Law of 08.11.2007 N 259-FZ "Charter of road transport and urban land electric transport" and clause 6 of the Rules.
Secondly, the new form is mandatory. when providing cargo transportation services both by an organization and an individual, as well as in cases where the consignor and / or consignee is both an organization and an individual. Even if the carriage of goods is carried out for personal or other needs not related to the implementation of entrepreneurial activities, the registration of the bill of lading is still mandatory. Only the carrier fills in it in agreement with the consignor, unless otherwise provided by agreement of the parties.
Thirdly, it is the bill of lading, as indicated in clause 6 of the Rules, confirms the conclusion of the contract for the carriage of goods... Transportation is carried out on the basis of a contract for the carriage of goods, which can be concluded by accepting the order by the carrier for execution, and in the presence of an agreement on organizing the carriage of goods, the application of the shipper. That is, in fact, when providing a one-time transport service of this kind, the bill of lading is the only and sufficient document confirming the conclusion of the transaction and its execution.
Example
... The inspectorate denied the company an offset of expenses and deduction of VAT on transport services on the grounds that it did not have a contract for the carriage of goods.
The taxpayer went to court, which found that the fact of the provision of transport services was confirmed by consignment notes.
This document was considered sufficient by the court to confirm the fact of the transaction and the execution of the transaction, and the decision of the tax authority was canceled.
Order (application) is submitted by the consignor to the carrier, who is obliged to consider the order (application) and, within 3 days from the date of its acceptance, inform the shipper about the acceptance or refusal to accept the order (application) with written justification of the reasons for the refusal and return the order (application). In § 3 - 4 sec. 2 of the General rules for the carriage of goods by road, approved. The Ministry of Automotive Transport of the RSFSR on 07/30/1971 (as amended on 05/21/2007), provided that the application (order) must be considered by the transport organization within 14 hours if the application was submitted on the eve of the start of transportation of goods in urban or suburban traffic, and no later than 48 hours before the start of intercity traffic.
Fourth, the new bill of lading form contains 17 items, but from it product section is excluded, then. the "conflict" between TTN and TORG-12 has been exhausted: both the consignment note (confirms, as we indicated above, the sale, release of goods) and the consignment note (confirms the provision of cargo transportation services), and also - depending on the type of cargo - and other accompanying documents (for example, when transporting alcoholic beverages, perishable products, dangerous goods, etc.).
The organization applies a general tax regime. Will the sales receipt without a cash register receipt attached to the advance report be a documentary confirmation of the expenses incurred by the organization? What documents should an organization have so that there are no problems with the tax office?
Having considered the issue, we came to the following conclusion:
In the situation under consideration, the documentary evidence of the costs incurred by the organization will be sales receipts if they are issued in accordance with Art. 9 of Law N 129-FZ, contain the details established by clause 2.1 of Art. 2 of Law N 54-FZ, and confirm the receipt of funds for the relevant product (work, service).
No other documents confirming expenses are required. In addition, the organization is not obliged to prove to anyone the fact of purchasing goods from UTII payers, and also does not have the right to demand from counterparties documents confirming the validity of the application of this taxation system.
Rationale for the conclusion:
In accordance with paragraph 1 of Art. 2 of the Federal Law of 22.05.2003 N 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards" (hereinafter - Law 54-FZ) cash registers included in the State Register, it is applied on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when they carry out cash settlements and (or) settlements using payment cards in cases of the sale of goods, the performance of work or the provision of services.
At the same time, the Federal Law of 17.07.2009 N 162-FZ (hereinafter referred to as Law 162-FZ) in Art. 2 of Law 54-FZ, amendments were made, in particular, this article was supplemented with clause 2.1.
In accordance with clause 2.1 of Art. 2 of Law 54-FZ, organizations and individual entrepreneurs who are payers of UTII for certain types of activities that are not subject to paragraph 2 and paragraph 3 of Art. 2 of Law 54-FZ, in the implementation of types of entrepreneurial activity established by paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation, they can carry out cash settlements and (or) settlements using payment cards without the use of CRE, provided that, at the request of the buyer (client), a document (sales receipt, receipt or other document confirming the receipt of funds for the relevant product (work, service)).
The specified document is issued at the time of payment for the goods (work, service) and must contain the following information:
Title of the document;
Serial number of the document, date of issue;
Name for the organization (surname, name, patronymic - for an individual entrepreneur);
Taxpayer identification number assigned to the organization (individual entrepreneur) that issued (issued) the document;
The name and number of paid goods purchased (work performed, services rendered);
The amount of payment made in cash and (or) using a payment card, in rubles;
Position, surname and initials of the person who issued the document, and his personal signature.
Thus, with the entry into force of this provision, UTII payers (with the exception of those mentioned in clauses 2 and 3 of article 2 of Law N 54-FZ) are entitled to carry out cash payments without using the CCP.
According to paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, expenses are recognized as justified and documented expenses, provided that they were made to carry out activities aimed at generating income.
Therefore, the cost of purchasing any goods and materials can be taken into account only if this type of expense is economically justified for the organization, aimed at generating income and documented.
At the same time, documented expenses are understood as expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation, or by documents drawn up in accordance with the customs of business turnover used in a foreign state in whose territory the corresponding expenses were incurred, and (or) documents, indirectly confirming the expenses incurred (including a customs declaration, a business trip order, travel documents, a report on the work performed in accordance with the contract) (paragraph 4 of clause 1 of article 252 of the Tax Code of the Russian Federation).
In the case of acquiring goods and materials for the needs of the organization through the reporting person, the documents confirming the costs incurred will be the documents that the reporting person will attach to the advance report.
Note that in itself it cannot serve as documentary evidence of the costs incurred, it is the primary accounting document confirming the targeted spending of advance amounts by the accountable persons (clause 11 of the Procedure for conducting cash transactions in the Russian Federation (approved by the decision of the Board of Directors of the Central Bank of Russia on September 22, 1993 N 40).
Form N AO-1 "Advance Report" approved by the Resolution of the State Statistics Committee of Russia dated 01.08.2001 N 55. Instructions for filling out the advance report provide that on the back of the form the accountable person writes down a list of documents confirming the expenses incurred (travel certificate, receipts, transport documents, cash register receipts, sales receipts and other supporting documents), and the amount of expenses for them (columns 1-6). The documents attached to the advance report are numbered by the reporting person in the order they are recorded in the report.
According to Art. 9 of the Federal Law of 21.11.1996 N 129-FZ "On Accounting" (hereinafter referred to as Law N 129-FZ), all business transactions carried out by the organization must be formalized by supporting documents. These documents serve as primary accounting documents on the basis of which it is maintained. The same documents also serve as confirmation of tax accounting data (Article 313 of the Tax Code of the Russian Federation).
Thus, the current legislation of the Russian Federation does not contain a requirement that when purchasing inventory items (goods and materials) for cash, cash receipts are the documentary evidence of the organization's expenses. Moreover, according to some experts, cash register receipts are not primary documents at all and, accordingly, cannot serve as documentary evidence of costs.
This point of view is confirmed by judicial practice (see, for example, the resolution of the Federal Antimonopoly Service of the East Siberian District of 06.07.2006 N A69-2609 / 05-2-6-FO2-3261 / 06-C1).
At the same time, the Ministry of Finance of Russia recognizes cash receipts for tax purposes as primary accounting documents confirming the actual implementation of expenses for the acquisition of goods (works, services) for cash (see, for example, letters of the Ministry of Finance of Russia dated 03.04.2007 N 03-03-06 / 1/209 and dated 05.01.2004 N 16-00-17 / 2).
They are supported by financiers and tax authorities (letter from the Federal Tax Service of Russia for Moscow dated 12.04.2006 N 20-12 / 29007).
However, when using these clarifications in the work, it should be borne in mind that they are all given in relation to situations when the organization did not have other documents (except for the check). In the situation under consideration, the organization has sales receipts, it is they who will serve as documentary evidence of the costs incurred. Therefore, even if we do not take into account the fact that the organization purchases goods and materials from UTII payers, the likelihood of disagreements with the tax authorities regarding the recognition of tax costs in the absence of a cash register receipt is small.
As for the acquisition of goods and materials specifically from UTII payers who do not use CCP, in this case, the buying organization cannot have a cash register receipt, in principle, and a sales receipt will be documentary evidence of costs, provided that its details meet the criteria specified in clause 2.1 of Art. ... 2 of Law N 54-FZ. This conclusion is also confirmed by the explanations of the Ministry of Finance of Russia, for example, see letters dated 01.19.2010 N 03-03-06 / 4/2, dated 11.11.2009 N 03-01-15 / 10-499, dated 06.11.2009 N 03-01 -15 / 10-492, dated 01.09.2009 N 03-01-15 / 9-436.
So, in the letter of the Ministry of Finance of Russia dated 11.02.2009 N 03-11-06 / 3/28, the letter of the Federal Tax Service of Russia for the Irkutsk Region dated 30.11.2009 N 16-25 / [email protected]"On the answers to the most frequently asked questions by taxpayers" the following is clarified: "A sales receipt is one of the primary documents on the basis of which the buyer can confirm the fact of payment for goods purchased under a retail sale agreement (Article 493 of the Civil Code of the Russian Federation)."
We also draw attention to the fact that the norms of the current legislation of the Russian Federation for organizations and individual entrepreneurs who are payers of UTII do not provide for the obligation to provide their counterparties with documents confirming the application of the taxation system in the form of UTII.
In addition, it is not responsible for the actions (inaction) of its counterparties, subject to its own good faith (see, for example, the definition of the Supreme Arbitration Court of the Russian Federation of 12.11.2009 N VAS-14714/09).
Prepared answer:
Expert of the Legal Consulting Service GARANT
Timukina Ekaterina
Response quality control:
Reviewer of the Legal Consulting Service GARANT
auditor Melnikova Elena
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