Requirements for a cash receipt when receiving an advance (partial payment)

What has changed in the law on cash registers since July 2019

Back in the summer of 2020, amendments were made to Article 1.1 of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment when making payments in the Russian Federation” (hereinafter referred to as the CCP Law).
Legislators expanded the concept of “settlements” and added to it, among other things, “offset and return of prepayment and (or) advances.” At the same time, the requirement that cash register equipment is used for settlements has remained (Clause 1, Article 1.2 of the Law on Cash Register). Thus, sellers were required to use cash registers not only when receiving an advance, but also when shipping goods (work, services) against this advance. However, until June 30, 2020 inclusive, the exemption provided for in Part 4 of Article of the Federal Law of July 3, 2018 No. 192-FZ was in effect. This rule made it possible not to punch checks when offsetting prepayments. Starting in July 2020, the exemption was no longer in effect, and now sellers need to use the cash register twice: when receiving an advance payment and when shipping goods against this advance payment.

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Advance payment on a cash receipt: which calculation indicator to choose

The Law “On the Application of Cash Register Systems” dated May 22, 2003 No. 54-FZ in its current version contains the term “settlement sign,” which designates one of the required details of a cash receipt at online cash registers.

This detail is intended for documenting operations such as (Article 4.7 of Law 54-FZ):

1. Receipt of funds from the buyer (attribute “Receipt”).

The sign in question is affixed to the check during the most common operation - accepting funds from the buyer as payment for goods (services).

2. Refund of funds to the buyer (“Return of Receipt”).

This operation characterizes the return of low-quality or unsuitable (in cases provided for by law) goods.

3. Issuance of funds to an individual (“Expenditure”).

This operation is performed if the store itself purchases something from an individual for its own use or resale (for example, vegetables - if the individual grows them for sale).

4. Refund by an individual of previously received funds (“Return of expenses”).

Such an operation is carried out if the store is forced to return previously purchased goods to an individual and demand a refund for them.

Obviously, receiving an advance from the buyer corresponds to the first sign of payment - “Receipt”. However, simply reflecting it on the cash receipt is not enough. The check must correctly reflect one more detail - “Indicator of the payment method”. Let's study further how it is used.

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Details of checks for advance payment and for offset of prepayment

When issuing checks for receipt and offset of prepayment, it is important to correctly fill out the “Settlement Method Indicator” detail. According to table 28 given in Appendix No. 2 to the order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20/ [email protected] (hereinafter referred to as Order No. ММВ-7-20/ [email protected] ), this detail may, in in particular, take the following values:

• “ADVANCE PAYMENT 100%” - with full prepayment before the transfer of the subject of payment (that is, goods, work, or - with partial prepayment before the transfer of the subject of settlement;
• “ADVANCE” - in case of prepayment, when it is impossible to determine in advance the list of goods, works, or - in case of full payment, including taking into account the advance payment (advance payment) at the time of transfer of the subject of payment.

It turns out that:

• at the time of receipt of the prepayment (advance payment), the seller generates a check with one of three characteristics of the payment method: “ADVANCE PAYMENT 100%”, “ADVANCE PAYMENT” or “ADVANCE”.
• When shipping goods (work, services), the seller generates a check with the payment method sign “FULL SETTLEMENT”. True, it is not necessary to include this feature in the printed form of the cash receipt issued upon shipment (note 16 to Table 20 given in Appendix No. 2 to Order No. MMV-7-20 / [email protected] ).

In the detail “Amount on check (BSO) by advance payment (offset of advance payment and (or) previous payments)” you should put the value “ADVANCE PAYMENT (ADVANCE)” (Note 1 to Table 19 given in Appendix No. 2 to Order No. MMV-7- 20/ [email protected] ).

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Let's look at the nuances of issuing checks in different situations.

What exactly should be indicated on the check: “advance payment” or “prepayment”?

To answer this question, let us turn to Letter of the Ministry of Finance No. 03-01-15/26349 dated April 28, 2017. This document indicates that there is a list and the volume of goods cannot be determined accurately at the time of depositing funds, then the cash receipt must be entered with the “Advance” payment attribute. In this case, the amount of money received from the buyer is indicated, but the name of the goods sold is not indicated. If, when placing or paying for an order, the seller can decide on the name of the product, then it should be indicated on the receipt, and “Advance payment” should be indicated as a payment indicator.

The client transfers money to the seller's bank account

If the client transfers money to the seller’s bank account, then the required amount is not credited immediately, but after some time. When making an advance payment, the question may arise: when should you issue a check for the advance - at the moment the advance is transferred, or when it arrives at the supplier’s account?

The answer is contained in paragraph 5.4 of Article 1.2 of the Law on CCP. It states that for non-cash payments, a cash receipt can be generated no later than the business day following the day of settlement (but no later than the moment the goods are transferred). In practice it works like this. The seller learns about the receipt of the prepayment from the bank statement, and it is available for viewing the next day after the money is credited to the account. This means that the supplier identifies the client and his order the next day after receiving the advance payment. It is at this moment that he can generate a cash receipt, and the requirements of the law are not violated.

But what if the goods are delivered to the client the next day after the advance payment is made? Do I need to run two cash receipts: one for prepayment, and the second for shipment? In our opinion, it is not necessary. After all, as mentioned above, with non-cash payments, money is usually reflected in the supplier’s bank statement the next day after it is deposited by the buyer. As a result, both checks - both for the advance payment and for the shipment - have to be punched on the same day. It is logical to assume that the seller has the right to limit himself to one check and issue it as if the buyer had paid at the time of shipment.

How is an advance refund processed?

Situations when buyers refuse to purchase goods after making an advance payment arise quite often. At the same time, sellers have a question about how the advance refund is processed and whether an adjustment document is needed for this, as well as what details are indicated in the refund receipt.

Important! If the buyer made an advance payment or payment using a bank card, then the refund is made to the same card.

Operations related to the return of an advance payment or the return of goods for which payment was made in installments occur in the same manner as the return of goods for which payment was made in full. If the buyer decides to return his prepayment or advance payment, then the seller must issue a regular cash receipt, on which “Return of receipt” will be indicated as a sign of payment. In this case, there is no need to punch a correction check. When returning a prepayment or advance payment, the buyer must fill out a statement indicating his full name, passport and reason for the return.

The seller transfers the goods to the courier service for delivery to the buyer

Nowadays, a very popular method of trading is in which the client transfers an advance to the seller, after which the goods are delivered to the buyer by a third-party courier service. The prepayment receipt is obviously generated by the supplier. There are doubts regarding the shipment receipt: who is obliged to punch it - the seller or the courier?

Strictly speaking, issuing a cash receipt for the transfer of goods is the responsibility of the courier service. The justification is paragraph 1 of Article 4.3 of the Law on CCP. It says that cash register equipment is used by the person who makes payments to the buyer. Since transferring an order against an advance payment is a calculation, and the courier handles it, he must punch the cash register receipt.

But in life this option is extremely rare. Most often, a cash receipt is generated by the seller at the time of transfer of the goods to the courier. Next, the check is either sent to the client by email or transferred in paper form through a courier along with the order. Despite the fact that this approach is not entirely correct, problems with tax authorities, as a rule, do not arise.

How to cancel (cancel) a check?

You can cancel a check before it is punched, when the document has not yet been printed and transmitted to the fiscal data operator. At this stage, most cash register models allow you to return to the text of the receipt, make adjustments to the list of goods, and cancel the operation.

After printing and transferring the OFD data, it is impossible to cancel the document. If an erroneous operation is detected, an adjustment check is used (current edition of Federal Law No. 54, Article 4.3, paragraph 4). Such a document is issued in the interval between the opening and closing of the shift. A correction check can be punched not only on the day indicated on the erroneous check, but also at any other time.

The calculation signs on the correction check are “1” and “2”. The first one adjusts the income, i.e. applies if not the entire receipt has passed through the cash register, but the second is an expense, i.e. applies if the money is issued in a smaller amount initially. Type of correction: “independent operation” (if the error is discovered independently) or “as prescribed” (if the erroneous check is detected by the fiscal authority).

You can use the “receipt return” sign if an incorrect check is entered. The operation is performed in the presence of the buyer. A check with the specified sign is punched, which will contain the details of the incorrect check. The operation is cancelled. The buyer needs to be issued a new receipt with correct information.

On a note! Before generating an adjustment check, you must receive an explanatory note from the cashier indicating the reasons for the error, the date, number and signature of the person in charge.

The client buys a subscription for an unlimited number of visits to the gym (gallery, museum, etc.)

Many organizations offer clients to buy a subscription, which gives the right to an unlimited number of visits to any events: fitness classes, trips to the museum, etc. When paying for such a subscription, the seller generates a cash register receipt for the advance payment.

Then, each time the customer uses the subscription, the supplier must issue checks to offset the advance. But here difficulties arise, since it is impossible to calculate the cost of one visit in advance. Indeed, a person who paid, for example, 10,000 rubles for a subscription, can use it 5 times, or maybe 50 times. In the first case, the price of one visit will be 2,000 rubles (10,000 rubles / 5), in the second - 200 rubles (10,000 rubles / 50). Unfortunately, there is currently no complete clarity on how to correctly issue a cash receipt in such a situation. From our point of view, this situation can be viewed as if the seller is not selling services, but the right to use them. Then a cash receipt for shipment can be generated immediately after the subscription is delivered to the owner.

What sign of the payment method should be indicated on the receipt for goods in foreign currency?

We asked a Federal Tax Service specialist to comment on your situation.

KUKOVSKAYA Julia Alexandrovna. Advisor to the State Civil Service of the Russian Federation, 2nd class:

— If the seller knows the name and quantity of the goods for which he receives an advance payment, then the payment method must indicate “ADVANCE PAYMENT.” In this case, in the “price per unit of goods” detail in the “prepaid” check, you must indicate not the price of the product itself, but the amount of the prepayment made (in this case, calculated based on the Central Bank exchange rate on the day of payment).

For incorrect formation of a cash receipt, a fine is possible under Part 4 of Art. 14.5 Code of Administrative Offences.

Is it necessary to set up an online cash register if...

Should two LLCs use CCP if payment for goods is made by offsetting mutual claims, i.e. NOT cash and NOT non-cash?

There is no need to use a cash register for settlements with legal entities. According to Law 54-FZ, “cash register equipment is not used when making non-cash payments between organizations and (or) individual entrepreneurs, with the exception of settlements carried out by them using an electronic means of payment with its presentation.”

I'm a beginner entrepreneur. You need cash register equipment. What can you save on and what can you buy, and how can you avoid overpaying in the future?

A retail store can save money only through the correct selection of equipment and cash register software in terms of functionality and price. You can save on software with MySklad: the service has a free tariff for small businesses, which is suitable for a beginner individual entrepreneur. Support for 54-FZ and mandatory labeling of goods in MySklad is free. You can also choose the cash register from us, taking into account the characteristics and needs of your business. Leave a request at the cash register store, and managers will advise you.

Does an entrepreneur with a patent with hired employees need a cash register?

If you have hired employees, you need a cash register. But check the list of exceptions by activity.

If I don’t have employees, is there a deferment for online cash registers?

Yes, until 2021, but only if you are an individual entrepreneur selling goods of your own production / performing work / providing services.

We are an LLC and have no employees. Do we need an online cash register from July 1, 2019?

Yes, I need it. LLCs did not receive a deferment. But check the list of exceptions by type of activity

If you are an online store, but the receipts are issued by a courier company, do you still need an online cash register?

An online cash register is not needed if only the courier company makes payments to the buyer, and the contract with it states that it is a paying agent. And if, for example, you receive an advance payment on the website, a cash register is required.

The LLC sells sporting goods wholesale. No cash payments. All payments are made through a bank account. Buyers are individuals and legal entities. Do we need an online cash register?

For any settlements with individuals, LLCs require a cash register. For both retail and wholesale sales.

We have a curtain salon and provide tailoring services. An individual entrepreneur is registered, a bank account is registered for one person. Do we need an online cash register?

If employment contracts have not been concluded, and if there are no sales of ready-made (not made by yourself) curtains, but only services, you can work without a cash register until July 1, 2021.

Individual entrepreneurs provide services to legal entities in cash. Does the cash register have to print the BSO?

It can also print regular checks, this is allowed.

We are a gift/accessories store. Is the fiscal accumulator only valid for 36 months or is it also possible for 15 months?

Check the list here.

Sales receipt for salary

A special case of consideration is sale against salary. In practice, employees buy goods, work or services from a company without payment and ask to withhold the cost from their upcoming salary. In this situation, the employee is an ordinary buyer. Since the employee will not pay immediately, it turns out that the company is essentially selling goods on credit, but without formalizing a loan agreement. In this case, the transfer of the goods will not coincide with the moment the cost of the goods is deducted from the salary, so you will need to punch the check twice. The first check must be issued when the employee receives the goods or services, using the calculation attribute “Transfer on credit” and the calculation subject attribute “Product” or “Amount on postpaid check”. The second check must be issued on the day the salary is received, with the indicator of the payment method being “Loan payment” and the indicator of the subject of payment being “Payment”. In the receipt, indicate the quantity and cost of goods or services. However, since such a calculation does not occur, it turns out that you need to indicate “Amount on check by counter provision”.

Three cases when you do not need to punch a check when deducting from your salary:

• The company pays for parking of employees’ cars and deducts reimbursement of expenses from salaries (letter of the Ministry of Finance dated December 4, 2018 No. 03-01-15/87763)
• The company bought a work book form, and the employee reimburses these expenses (letters from the Ministry of Finance dated January 25, 2019 No. 03-01-15/4355, dated December 12, 2018 No. 03-01-15/90372)
• The employer pays employees for mobile communications and deducts expenses from their salaries (letter of the Ministry of Finance dated January 25, 2019 No. 03-01-15/4355)

How can I view punched checks?

Sending checks is done through the data operator. On the OFD website, in the personal account, the seller can view the punched checks for a certain period. The website address is indicated on the punched check. On the website, as a rule, you can track any receipt by entering its data in a special form (fiscal storage number, cash register registration number, etc.). The data is also indicated on the punched check. Likewise, the buyer can track the receipt using the same information.

Receipts are also tracked through the tax office’s “Cash Receipt Check” application. This is a mobile application.

Couriers and delivery services

What online cash registers do you sell that can be used for courier delivery?

We have a smart online cash register MSPOS-K. It is suitable for any type of mobile commerce, online stores, courier services, and retail outlets with a small area.

What payment address should be indicated on the check? The courier arrived at the address “st. Gagarina, 1" - should I indicate this address on the check? And then what address should I indicate on the check that is issued for prepayment by bank transfer at this cash register?

The settlement address is indicated when registering the cash desk with the tax office. It is necessary to indicate the address of the actual location of the fiscal drive, where it is located most of the time outside of delivery. In the case of an online store, when registering a cash register, you can indicate both the website address and the address of the office/point of sale.

Do I need to indicate the courier's TIN on the check?

No no need.

Why is it not necessary to provide the courier’s TIN on the check, since he is, in fact, a cashier, since he accepts money from the client? Can I link to a specific point of the law?

Clause 18. The details “cashier” (tag 1021) and “Cashier INN” (tag 1203) may not be included in the FD in the case of using cash register systems for settlements carried out using automatic payment devices.

Is it possible to use an online cash register when receiving cash in a store or for courier delivery?

Only possible with courier delivery. If you receive cash in a store, that is, at a stationary point of sale, the cash register with a printer must be physically located in the store.

How can the courier indicate on the spot that payment is made in cash?

Select the payment type “Cash” in the mobile application. Cashier MySklad can do this.

How can I technically make the courier show a QR code when paying in cash without a cash register, and how will the client receive a receipt?

From the application (for example, Cash Desk MySklad) the data is sent to the ATOL Online cloud to generate a receipt. There, a check is generated in the cash register. Data about the fiscal receipt is returned to the mobile application and included in the QR.

Now everyone will switch to paying by QR code and when concluding an agreement with a courier service operator, your service will not be needed?

A cash register is still needed for such payments, and a check must be issued.

How does the place of payment not need to indicate the car number?

The number and type of car are indicated only when a mobile cash register is used, which the driver carries with him.

If we rent a cash register, will the courier not be able to punch a check when paying in cash?

It can be done through a mobile application - for example, through the MyWarehouse Cashier.

For courier delivery, shouldn't a paper receipt be issued when the courier receives cash from the customer?

129-FZ dated 06.06.19 allows not to do this. Details about this are at the beginning of the webinar, watch the recording.

How will a courier accept payment by card if he does not have a mobile cash register?

You will need an mPOS device to accept cards - mobile acquiring. In this case, a cash register is not needed to accept bank transfers.

If the courier uses a cloud checkout, will the buyer be able to pay in cash? Or only by card?

You can pay by card or cash.

Watch the recording of our webinar, where we talked in detail about how to use the cash register for courier delivery.