When selling personal protective equipment, the receipt must indicate the “Product Code”


In 2020, the Russian constitutional body introduced a new decree on the mandatory phased transition of all individual entrepreneurs and businessmen to online cash registers that contain a QR code on the receipt. The experiment proved the correctness of the decision, and since 2020 this project has gained legal force. Penalties are provided for violations.

What is a QR code

This Quick Response coding was originally created for the automotive industry in Japan. Represents a trademark for two-dimensional or matrix strokes. The optical mark on the product shows all the information and is read by the machine. For productive data storage, four special modes are used, such as: digital, alphabetic, paired and kaji.

The advantages of the QR code compared to the standard UPC have made it possible to go beyond the automotive industry and gain popularity in other areas of the national economy. New extensions have been added to the fast reading capabilities, helping:

  1. track products;
  2. identify objects;
  3. view a specific time;
  4. manage documentation;
  5. organize general marketing (production and sales of products based on the study of the economic market).

The device is very easy to use. It consists of dark-colored squares that are concentrated on a mesh surface of a white background. Using photography equipment such as a camera, these squares are read and processed using non-binary Reed Solomon cyclic codes. Their main task is to scan and recognize the image. Next, data is extracted from the pattern. Such features of the device help in the work of trade, in the logistics field and in all industries.

What is a QR code on a receipt and what does it look like?

In simple terms, a QR code of a receipt is a graphic key or special encoding in which information about the product, seller and transaction is hidden. QR symbols stand for Quick Response. The system was created in Japan and was originally intended for the automotive industry. Essentially, a QR code of a receipt is a graphic tag that is read by special equipment and provides important information.

Externally, this is a type of barcode with a size of at least 20x20 cm. Modern samples encrypt the following data:

  1. day and time, amount and indication of payment;
  2. number of receipt and fiscal drive;
  3. name of the selling company, branch;
  4. Mailbox;
  5. shift number and product name;
  6. payment method (cash, card);
  7. Full name of the cashier and workplace;
  8. coordinates of the Federal Tax Service website and other data.

The information on a cash receipt with a QR code may vary depending on the situation.

Business Solutions

    shops clothing, shoes, groceries, toys, cosmetics, appliances Read more
    warehouses

    material, in-production, sales and transport organizations Read more

    marking

    tobacco, shoes, consumer goods, medicines Read more

    production

    meat, procurement, machining, assembly and installation Read more

    rfid

    radio frequency identification of inventory items More details

    egais

    automation of accounting operations with alcoholic beverages Read more

Checking the code of alcoholic products

Let's take a closer look at how to check a receipt online using a QR code for alcoholic beverages. This opportunity arose due to the increased number of poisonings from such products. At the same time, hundreds of people die every year from drinking counterfeit alcohol. Having a QR code and checking it allows you to protect yourself from purchasing counterfeit products and poisoning.

Federal Tax Service

The first way to check is through the Federal Tax Service. For this:

  • Log in to the website public.fsrar.ru/checkmark;
  • indicate the series and number of the bottle;
  • fill in the field;
  • get the necessary information.

If a fake is detected, you can immediately notify the authorized body.

Application

The second way to check receipts using a QR code is through a special application. Take the following steps:

  • download and install a program with an EGAIS scanner (for example, Anti-Counterfeit Alco);
  • find the operation you need and make sure you have a reliable Internet connection;
  • point the camera at the check and keep it level;
  • Wait until the scanner records the information and sends the data to the system.

After completing these steps, information appears on the name of the store, checkpoint, tax identification number, address, number and shift of the employee who made the purchase. The number and series of alcohol is also indicated. The results obtained are stored in the user's account. The program works with the GIAS service, so it is impossible to check the QR code of Pyaterochka or other retail chains without the Internet.

If after a few minutes the program does not find the necessary data, it is usually a question of counterfeit products. The inspection authority must be informed of such a situation. For this purpose, there is a special Notify button, after which the form is filled out automatically. If you wish, you can add a photo of the product and your comments.

Important! As you already understand, a barcode is not just a graphic element. To see complete information, you can scan the QR code on your computer or read it on your Android or iOS phone.

Why do you need a barcode on a receipt?

Law No. 54, paragraph 1 of Article 4, obliges the forms to be equipped with Quick Response encoding, generated by the online cash register. She must have:

  1. two-dimensional shading;
  2. consist of parameters 2 by 2 centimeters;
  3. be posted in a special place on paper.

Its purpose is to encrypt all document details. It reads and shows:

  1. what time, month and day the registration was made;
  2. what number is the check signed for?
  3. what signs of settlement transactions occurred;
  4. the amount of the transaction;
  5. Fiscal storage number;

Now every client has the right to install a data reading program on their phone and can check it on the official website of the Federal Tax Service (Federal Tax Service). This will help you find out whether the operation actually took place. If none is found, then information about the violation is immediately recorded by the tax office. Then the seller will be punished by a fine. It is also convenient to use a business card encrypted with personal information; this is relevant in the age of modern technology.

There is also an additional opportunity to install the application on your cell phone to return the money spent on purchasing goods. This feature is called cashback. At the same time, you can return from 1 to 3 percent, depending on the stores that set their own limit.

QR code on the receipt - the ability to check this document

The mandatory presence of a QR code in a receipt generated by an online device is provided for in clause 1 of Art. 4 of Law No. 54-FZ. This code should:

  • be two-dimensional lined;
  • have a size of no less than 2 cm × 2 cm;
  • placed in a specially designated place on the receipt or BSO.

Why is there a QR code on the receipt? It allows you to encrypt all the main details of this document:

  • date and time of registration;
  • number;
  • sign of a settlement transaction;
  • settlement amount;
  • fiscal drive number assigned by the manufacturer;
  • fiscal sign.

What is the purpose of document data that exists in encrypted form? The answer to this question also contains clause 1 of Art. 4 of Law No. 54-FZ: so that you can check the receipt using the QR code.

Is it possible to accept expenses for the purchase of fuel and lubricants if the receipt does not have a QR code? Find out the answer to this question in ConsultantPlus. If you do not have access to the system, get a trial demo access for free.

For more information about the details that must be present in the receipt issued by the online device, read the material “Check the details in new cash receipts”.

Electronic copies

Federal Law 54 requires that the cash register user must provide a receipt to the buyer on paper or electronically.

The first option is familiar to us, since we receive a report printed on tape, where all the necessary information is contained in a state storage device.

The second version – the software is installed and recorded in the memory of the storage device. Sent to the cell phone or E-mail of the buyer of the product. A check is issued:

  • During purchase and sale through online stores.
  • Before punching a paper check, the client asks to send it to his smartphone or email.
  • If a person at one time refused to accept the receipt, and then he needed it for reporting.

It is important to know that if you requested an electronic form, and the cash register is not equipped with such a function, the seller is obliged to provide it to you in any case. To do this, he contacts the accounting department, where a specialist uses his computer to log into his personal account on the OFD platform. Next, it will download it and send it to you by email. If the company fails to provide such a service, it faces a huge fine. For legal entities this is an amount from 20,000 to 40,000 rubles. An individual entrepreneur will pay a penalty in the amount of a quarter or half of the cost of the price of the goods being sold.

Decree of the Government of the Russian Federation No. 174 dated February 21, 2019, introduces a new mandatory detail in the cash register receipt - product code. The date of publication of the resolution is February 27, 2019. You can read the full text of the document by clicking on the link.

What is a “Product Code”?

At the time of introduction (December 1, 2018), the “product code” was an optional attribute and acted as a replacement for the “product nomenclature code” attribute. However, in connection with the implementation of the product labeling project, it has become mandatory.

This detail of a cash receipt or BSO contains an identification code for a product or product group of products that are subject to mandatory labeling, in particular for tobacco products. More information about tobacco labeling can be found in the article. The “product code” function is to increase the level of traceability for goods in the national digital labeling system.

What is an "Identification Code"?

Law N 381-FZ states that an identification code is a certain sequence of symbols, which represents a number for each product unit. It is unique and is found in the labeling code (DataMatrix), which is applied to each product package.

Since the details are required for display, you need to make sure that the inventory software and each cash register are configured correctly. Why is it worth doing this? For example, in February 2020, an update was released for Shtrikh-M: Trading Enterprise 5, which contains support for tag 1162 and work with labeled products. Older versions do not have this functionality . For questions regarding compliance with RF Decree No. 174, you can leave a request on the website, request a call back, or call +7 8652 333 003 for additional information. Our specialists will help you understand this issue and bring the software into compliance.

What about unlabeled products?

If with labeled products everything is clear about what is recorded in tag 1162, then with unlabeled products things are not so clear. The project, in which it was planned to introduce the Commodity Nomenclature of Foreign Economic Activity into this detail, was never accepted. The question remains open at the time of publication.

When does the “product code” become mandatory?

The Decree of the Government of the Russian Federation No. 174 in paragraph “c” states that this detail becomes mandatory three months from the date of adoption of the resolution (02/27/2019). Thus, based on what is written in this resolution for tobacco products, registration of labeling codes will become mandatory not in July 2020, as written in the law on labeling, but in June 2020. Which resolution to focus on is still an open question. In any case, this will be determined in the near future.

Should I print the “product code” on the receipt or not?

In fact, the identification code is needed in order to display the fact of disposal of goods in the MOTP IS. Logically, it is enough to transmit tag 1162 to the OFD in electronic form and nothing more. However, it may be necessary to display it on the printed receipt. At the time of publication of the article, there is no official and verified information on this matter. Thus, it is impossible to say with certainty whether the “product code” attribute needs to be printed in the printed receipt form or not.

What does the QR code on a receipt contain and mean?

On modern samples they fit

  • Names of the enterprise. For example, OJSC Albatross or LLC Planeta.
  • Name of the structural branch, if any.
  • Address and mobile phone number of the subscriber.
  • E-mail mail.

Additional data:

  • Numbers of the working shift and receipt.
  • Name of the product or service (price, amount and quantity).
  • Bottom line.
  • Payment in cash or by payment card.
  • If an individual entrepreneur or organization provides a report on the general taxation system, then VAT is indicated.
  • Names of the structure in the FMS.
  • Last name, first name and patronymic of the operator.
  • Workplace.
  • The exact time the check was issued.
  • Company INN and cash register number.
  • No. of the storage device and government receipt.
  • Coordinates of the Federal Tax Service website.
  • QR code position.

QR code on the receipt, basic requirements

A cash receipt for issuance to a client can be either on paper or electronic, which is provided upon the buyer’s request. A QR code is a kind of cipher designed to encrypt the information contained in a receipt:

  • date and time the customer made the purchase;
  • fiscal document number;
  • payment sign;
  • check amount;
  • drive number assigned at the factory;
  • fiscal sign.

This list of details contained in the encryptor is very different from the requirements of the Law. With the transition to online cash registers, the structure of the check has become much more complex; many of the data that need to be recorded can only be specified using high technology.

Important! QR in the receipt , the receipt becomes invalid and the fact of the purchase is not taken into account, which can lead to a number of problems, such as a fine or administrative liability .

The main function of this code is that the buyer has the opportunity to check his receipt on the tax website and report to the inspectorate if violations are detected. To carry out this check, there is a special mobile application that was developed by the tax service, it is completely free and allows you to check every cash receipt. A QR check allows you to scan it using your mobile phone or enter it manually.

Primary requirements

Now the structure of the document is becoming more complex, data is being added that can be recorded using high technology. We provide a list of details that are legally binding:

  • Date and time of the concluded transaction.
  • Indication of the settlement transaction.
  • Final amount.
  • FN number assigned at production.
  • Fiscal characteristics.

Additional functions

Name of activity Decoding
Creating your own code Using the qrcoder.ru service will help you perform this operation.
Cashback A small percentage of money can be returned from the purchase of goods.
Use on business cards To transfer data to the phone's address book.

If you are still wondering why you need a QR code on cash receipts? Recently, security guards at large stores have been asking for documents to verify purchased goods. And, as a rule, we forget to put it in a bag or bag and leave it at the checkout. Then the electronic version will help you out.

Also, most manufacturers make warranty repairs based on a cash receipt. When the time comes to show it, at the right moment we cannot find it in a pile of papers. Developers of virtual programs came to the rescue and created the “My Receipts” folder. You will be able to scan and submit all the papers you need before the required deadline. Or make this system automated.

What to do to prepare

The bulk of the work will have to be done to fill out nomenclature reference books with HS codes, as well as upload this information to the cash registers. If your inventory programs are not updated or you do not know how to implement this new requirement in them, then immediately contact your programmers or consultants.

Please note that before the New Year you will have to update the cash register program and the firmware of the cash register itself so that they can record and transmit the “product code” to the receipt and to the OFD. Now there are about 2 million cash registers in our country. If everyone leaves the issue of updating the cash register until December, then it will simply be physically impossible to implement such an update in such volumes and terms. Your POS and your POS software must support this update. Contact your service center in advance and clarify how this will be implemented and what you will need to do.

If you are now planning to update your cash register, cash register or merchandise accounting program, then check in advance whether the new version will support working with the product code in the receipt. If not, then it's better to wait for a new version or choose another provider. Otherwise, you will have to update again this year.

Our task is to make sure that all changes in legislation are implemented as comfortably and painlessly as possible for our clients. Even if sometimes it is very difficult to do.

How to read a QR code

The Tax Administration has placed a platform for scanning fiscal encoding on its website. You can install such a program on your gadget absolutely free. What is a QR code and what does it mean on a receipt? This model of storing and recording information is very easy to read and redirect across networks. It is possible to convert the data recorded by pixels into plain text with letters and numbers, spaces and lines. In trading, this property is used to control the purchase and sale operation in real time. Due to the presence of feedback, the movement of goods is automatically tracked. This guarantees the legality of transactions and eliminates the loss of information.

Interpretation 1. Changes apply to alcohol sellers

In the new edition of the order, tag 1162 has a mandatory value of “4”. This means that it is necessary to comply with the requirements for the tag, but taking into account other regulations.

In table 50 about the values ​​of tag 1162, the lines “Product code in EGAIS encoding” appeared. This gives grounds to consider tag 1162 mandatory for alcohol sales. That is, the symbol [M] must be indicated on the receipt for alcohol, as for labeled goods. See fragment of table 50 “Values ​​of the “product code” attribute (tag 1162)”:

If we are guided by this logic, then sellers of strong alcohol need to install new firmware on their cash registers, which supports the “Product Code” attribute. See below for how to do this.

Business Solutions

    the shops

    clothes, shoes, products, toys, cosmetics, appliances Read more

    warehouses

    material, in-production, sales and transport organizations Read more

    marking

    tobacco, shoes, consumer goods, medicines Read more

    production

    meat, procurement, machining, assembly and installation Read more

    rfid

    radio frequency identification of inventory items More details

    egais

    automation of accounting operations with alcoholic beverages Read more

What to do if the code is missing on the receipt?

From the beginning of 2020, all enterprises and companies are required to make payments using payment cards if they have a cash register. If the client does not submit strict reporting forms, fines are provided for him. So, individuals with a position and individual entrepreneurs pay 2,000 rubles, and companies - 10,000 rubles. Prosecution for a check without a QR code is possible within one year. In addition, if the seller does not punch the cash register form, the individual entrepreneur pays from 25 to 50 percent of the amount of the goods, and the legal entity pays 30,000 rubles.

If there is no QR code on the receipt, buyers have the right to notify the Federal Tax Service and other regulatory authorities. However, there is no need to buy such products. Responsible authorities conduct inspections and punish violators taking into account the requirements of the law (this was mentioned above).

What needs to be done to check

Use your smartphone to control your purchases:

  • Install the Cash Receipt Checker app on your phone. You can verify a document without registering, but to scan you will have to create your own account. To do this, enter your phone number, wait for the code sent via SMS, and enter it. In doing so, you gain access.
  • Log in to the program, select “Receive an extract” from the menu. Make sure all export documents are available. This is indicated by a green icon and the inscription “Receipt received”. If the phrase “Receipt is correct” is displayed, this means that the sample is correct. To receive it, you need to open and click “Get Receipt”.

Sale of labeled personal protective equipment

A 6-month period has been established for the development of rules for including the “product code” details in cash receipts when selling personal protective equipment. In accordance with 54-FZ, the list of additional details and the rules for their inclusion in fiscal documents is approved by the Federal Tax Service. After approval and publication of these rules, they are subject to mandatory application after a 3-month period.

Taking into account the above, the sale of labeled personal protective equipment with the marking code indicated on the cash receipt will begin no earlier than the end of 2020.

What do barcode receipts mean for alcoholic beverages?

There is a program released in 2020 called “Alco Anti-Counterfeiting” that helps in checking information about the manufacturer and excise stamp. It was created for phone subscribers based on iPhone operating systems.

Information is requested from the Unified State Automated Information System, which, in turn, reports all violations within the minimum period of time. In addition, an additional function has been created showing a map of stores that legally sell alcohol-containing products.

Manufacturers and importers are required to provide labeling for each unit of product (bottle, barrel or pin). The first ones stick special federal tags, while the others stick excise stamps. The two-dimensional designation must contain information: the date of manufacture, product name, manufacturer’s coordinates, licenses and individual properties.

When a product arrives at retail, before sending it to the shelves, a warehouse employee processes invoices through EGAIS. For this operation, each specialized store is equipped with a computer with an ENV (universal transport module) connected to the worldwide information network. Using a cryptosystem with a qualified signature, the main seller receives the products.

Next, when selling goods, the operator reads the barcode with a scanner. This information is immediately sent to the Federal Tax Service server. Upon completion of the check, if the outcome is successful, the system generates a unique QR. After this, alcohol-containing products fall into the hands of the consumer.

How to check a receipt by code

One of the advantages of graphic encoding is the ability to check receipt verification using a QR code. To control the accuracy of the document, you do not need to register, but you must create your own account in the Cash Receipt Verification application. After logging in, enter your phone number, receive a code via SMS and write it in a special field. After this, the user is given special access.

The next step is to go to the Receiving Statement section and make sure that all documents are available. If an inscription appears that the check is correct, the document can be considered correct. To receive it, you need to open and click on the link to receive a check.

Check instructions

Cases of alcohol poisoning have become more frequent in the Russian Federation. Also, dozens of people die every year from counterfeit products. Therefore, it is better to protect yourself and your loved ones with the help of modern technical means that will help you read all the information and check the authenticity of the product.

This can be done using the Internet in two ways:

  • As mentioned earlier, go to the federal tax service website. In the window that appears, you must enter the series and number of the bottle indicated on the licensed stamp. Next, you fill in the field with the site’s security code and receive all the necessary data. Companies will need to leave their TIN and other information for authorization. If the products turn out to be counterfeit, you can report violations to the government authority there.
  • Cell phone owners can download and install the EGAIS Scanner application. For Android, copy to Play Market, for Windows Phone - Microsoft, for iOS - App Store. Once you have found the desired operation, run it, but first make sure that the network is working flawlessly. To scan the encoding, you need to point the camera correctly and keep it level. Once recorded by the scanner, the code is read and sent for processing to the government system.

Information will be displayed on the screen of your gadget, where the following will be written: the name of the store; TIN and checkpoint; address; No., date and shift of the operator who completed the purchase; series and number of the alcoholic beverage.

The results that appear are saved and remain in your account, which you can use if you wish.

This application works with the GIAS service, so without an Internet connection you cannot use it.

If within 1-2 minutes after reading the code, the application does not find information, then the product released for sale is contraband. You can report violations to the inspection authorities. To do this, click the “Notify” item, then the form will be filled out automatically. If you wish, you can add your comments and a photo of the product.

Cashback via QR code in the receipt

In 2020, entrepreneurs in the Russian Federation were required to submit an electronic form of a check. To solve this problem, they began not only to use new equipment, but also to print QR codes on receipts. What are they needed for? You can scan them at any time and see the same data that the check itself contains:

It is necessary to check the company’s statements, and is also useful to the buyer himself, who can at any time restore the document on payment for the goods. Another use for this code was invented - participation in promotions. A number of large stores have launched a gift system for their customers. These include:

  • Ribbon;
  • Magnet;
  • Crossroads;
  • Metro;
  • Pyaterochka;
  • Auchan;
  • .

And this is not a complete list. Under special conditions, they return part of the money spent simply for scanning the QR code on the receipt. Only it must contain the goods participating in the promotion.

What else is on the check?

The document must have all the details, where the numbers and letters are clearly printed, since the information must be stored for at least 180 days:

  • name and tax identification number of the enterprise;
  • registration number of the cash register;
  • initials and position of the operator;
  • Workplace number;
  • date, day, time of purchase and sale (if the transaction was carried out indoors, then this is the postal code and address information; if in transport, then the registration number of the car; if through the World Wide Web, then the email address);
  • price of a single product including value added tax and discounts;
  • what taxation system is the enterprise on?
  • payment model and amount (cash or via card);
  • cash settlement procedure;
  • E-mail coordinates of the organization and the client, or mobile phone number for sending a check via the network.
  • site coordinates for document verification.

Responsibility for violation of check issuance

The legislation does not provide for separate fines for failure to issue a check with an error, however, for failure to issue a check in principle, either paper or electronic, a fine will follow. In this case :

1. for officials and individual entrepreneurs 2000 rubles, and the company can be fined 10,000

The term for prosecution in this case is one year.

2. When choosing a cash register, you must be guided by the requirements of the law and ensure that the cash register is included in the list of certified ones. When concluding an agreement with a fiscal data operator, you should also pay attention to ensure that they are included in the official list of enterprises that have the right to engage in this activity.

Business Solutions

    the shops

    clothes, shoes, products, toys, cosmetics, appliances Read more

    warehouses

    material, in-production, sales and transport organizations Read more

    marking

    tobacco, shoes, consumer goods, medicines Read more

    production

    meat, procurement, machining, assembly and installation Read more

    rfid

    radio frequency identification of inventory items More details

What is the liability if the check is not issued?

From 2020, all companies and individual enterprises must carry out their activities (sales, provision of services, settlements using payment cards) using cash register equipment. For failure to provide clients (buyers) with strict reporting forms, companies and individual entrepreneurs face penalties:

  1. For an official or businessman, the damage will amount to two thousand rubles.
  2. For LLC or OJSC – 10,000 rubles.

Within one year, unscrupulous workers can be held accountable.

Also, an administrative penalty is imposed for not punching a cash register form. The individual entrepreneur will pay a penalty in the amount of ½ to ¼ of the amount of the goods sold (not less than ten thousand). The legal entity will be fined thirty thousand rubles.

In addition, when choosing a CCP, it is necessary to ensure that the device is included in the list of certified products. Before concluding an agreement with a fiscal operator, make sure that he has a license to engage in such activities.

Introduction additional details in the check “Product code”

The government has established additional details of a cash receipt for marked goods. The message from the Cabinet of Ministers notes that the establishment of additional details “is aimed at traceability and the creation of a transparent environment in the circulation of such goods”

Prime Minister of the Russian Federation Dmitry Medvedev signed a decree establishing additional details for a cash receipt for goods subject to mandatory labeling. The corresponding document was published today on the Cabinet of Ministers website.

“The signed resolution established such additional details. The “product code” detail of the cash register receipt and the strict reporting form for goods for which a decision on mandatory labeling has been made will indicate an identification code that allows identifying the product or product nomenclature code,” the government said in a statement.

It is noted that the establishment of additional mandatory details is aimed at traceability and the creation of a transparent environment during the circulation of such goods.

GOVERNMENT OF THE RUSSIAN FEDERATION

REGULATION dated February 21, 2020 No. 174 MOSCOW

On the establishment of additional mandatory details for
a cash register receipt and a strict reporting form
In accordance with paragraph 5 of Article 47 of the Federal Law “On the use of cash register equipment when making payments in the Russian Federation”, the Government of the Russian Federation decides:

1. Establish that: a) a cash receipt and a strict reporting form, provided for by the Federal Law “On the use of cash register equipment when making payments in the Russian Federation” (hereinafter referred to as a cash receipt, a strict reporting form), must contain additional mandatory details - "product code"; b) in the “product code” detail of the cash register receipt and the strict reporting form for goods for which on the territory of the Russian Federation, in accordance with the Federal Law “On the Fundamentals of State Regulation of Trade Activities in the Russian Federation”, mandatory labeling of goods by means of identification is provided for, an identification code is indicated provided for by the said Federal Law; c) the requirements for indicating in the “product code” detail of the cash register receipt and the strict reporting form the identification code specified in subparagraph “b” of this resolution are subject to application after 3 months after the entry into force of a legal act providing for the introduction of mandatory labeling of goods by means of identification on territory of the Russian Federation.

2. The Federal Tax Service will ensure, before March 1, 2020, the introduction of changes to the formats of fiscal documents required for use, provided for by the Federal Law “On the use of cash register equipment when making payments in the Russian Federation”, in terms of reflecting the mandatory details of a cash receipt. and the strict reporting form established by paragraph 1 of this resolution.

Chairman of the Government of the Russian Federation

D.Medvedev

Rating
( 2 ratings, average 4 out of 5 )
Did you like the article? Share with friends:
Business guide