Spendlist
This is a simpler analogue of the first application. It does not have a price comparison function, but it does automatically cross off items from your planned shopping list. This happens as soon as the required item is noticed on the new receipt.
There is a function for sending an online cash receipt with a QR code and a link to Spendlist. You can also share your shopping list in text format using any convenient application.
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Make sure you have entered all details correctly
The tags of the check generated during direct settlement between the payer and the housing and communal services organization that accepts funds into its current account are listed in clause 1, art. 4.7 No. 54-FZ. We divided them into several groups:
- Information about the online cash register being used (its registration number, fiscal storage number, etc.).
- General information about the document (date, time, shift number, etc.).
- Information about the user of the online cash register - the recipient of the payment (name of the organization, Taxpayer Identification Number, information about the employee who generated the check).
- Payer's contact information for sending the check to him electronically.
- Links to resources of authorized bodies to verify the authenticity of a document.
- Information about the calculation (account indicator; name of the work, services, payment, disbursement, as well as their quantity, price and cost, taking into account discounts and markups, VAT rate; calculation amount with the rate and amount of VAT on them; form of calculation and total amount of payment) .
Incorrect indication of details or their non-use violates the procedure for working with cash register equipment, which, according to Part 4 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation is punishable by a fine: for an official - up to three thousand rubles, for a legal entity - up to ten thousand rubles.
An example of a correctly executed fiscal receipt. The organization works on the simplified tax system, therefore it does not indicate VAT on the receipt
When should management organizations and homeowners associations install an online cash register?
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FinPix
This is a full-fledged financial assistant, which has in its arsenal a unique function of scanning not a QR code, but text. It is enough to take a photo of the receipt, and FinPix will automatically recognize the name of the goods, their quantity, cost, discounts and the total amount of purchases.
Sometimes the application makes mistakes, but you can always manually make changes to the check markup. It is also possible to specify which categories individual products belong to. This will allow you to automatically post all items from the receipt into available sections to maintain expense statistics.
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FinPix expense accounting and receipt scanner
Developer: FinPix
Price: Free
New requirements for cashier's checks: is it now possible to take into account expenses if the check is issued to an individual?
Introductory information
Let us remind you that when making payments between two organizations, two individual entrepreneurs, or between an organization and an individual entrepreneur, you need to use cash register equipment in two cases.
The first is the acceptance and withdrawal of cash. The second is the acceptance and issuance of non-cash funds using an electronic means of payment with its presentation (for example, using a plastic card). From July 1, 2020, for such calculations in cash register receipts and strict reporting forms, it is necessary to indicate additional details provided for in the new paragraph 6.1 of Article 4.7 of the Federal Law of May 22, 2003 No. 54-FZ on the application of cash register systems (hereinafter referred to as Law No. 54-FZ). Such details include:
- name of the buyer or client (company name or full name of the entrepreneur);
- TIN of the buyer or client;
- information about the country of origin of the goods (when paying for the goods);
- excise tax amount (for excisable products);
- registration number of the customs declaration (when paying for imported goods).
Complete set for online cash register: cash register at a special price, OFD, cash register setup with registration with the Federal Tax Service and a discounted inventory system Send a request
Obviously, the listed details can be indicated in the check only on the basis of any document presented by the buyer - an accountable person of the organization or individual entrepreneur. Such a document is most often a power of attorney, which was confirmed by the Ministry of Finance of Russia in letter dated October 19, 2018 No. 03-01-15/75371. But accountants do not always come to the store with a power of attorney. It often happens that a person first spends his own money to purchase goods for the employer’s needs, and then the accounting department reimburses him for the costs.
The question arises: is it possible, starting from July, to accept from the accountable a check issued to him as an individual and include it in the package of documents that confirm the purchase expenses? Or do amendments to Law No. 54-FZ mean that now, in order to account for costs, along with other papers, a check issued to an organization or individual entrepreneur and containing additional details is required?
Experts hold two opposing points of view.
The first point of view: to write off expenses you need a check issued to an organization or individual entrepreneur
This opinion is often expressed by lecturers at various seminars. They refer to the letter of the Ministry of Finance of Russia dated 02/18/19 No. 03-03-06/1/10344. This document states that, in general, a cash receipt confirms only the fact of settlements with the seller, but does not justify the economic feasibility of the purchase. And only if you add additional details to the check (the authors did not specify which details), then with its help you can not only confirm calculations, but also justify expenses (see “Income tax: when a cash receipt is the basis for accounting for expenses”).
The lecturers believe that this letter refers to additional details that have been introduced since July for settlements between companies and individual entrepreneurs. It turns out that if the accountable person does not provide a power of attorney with the details of the organization (or individual entrepreneur), the seller will punch him a check without additional details. And with the help of such a check it is impossible to justify expenses and reflect them in tax accounting. Consequently, from July 2020, a power of attorney becomes a mandatory attribute when an accountant goes to the store, because without it it is impossible to write off the cost of the purchase as expenses.
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The second point of view: retail purchases can be taken into account on the basis of a check issued to an individual
There is a different point of view. She assumes that nothing will change in July: as before, you need to issue a check in the name of the employer only if the goods are sold in a wholesale warehouse, in the department for working with legal entities or in other similar places. These types of purchases are wholesale in nature. The buyer is not the accountable person, but his employer - an organization or individual entrepreneur. In this case, the seller issues not only a cash register receipt (from July 1, this is a check with additional details), but also a delivery note and an invoice. The buyer will be able to take into account the costs and deduct input VAT.
If an employee comes to the store as a “regular” individual, then this is a retail purchase. The seller issues a check without additional details, and the employee brings it to the accounting department. If you have a number of documents, which we will discuss below, this purchase can be included in expenses. But you cannot deduct input VAT (see “When purchasing goods in a retail chain, an organization cannot claim “input” VAT as a deduction or take this tax into account as expenses”). This state of affairs existed previously, and it will continue in July.
Why can you recognize expenses if there are no additional details in the check?
According to paragraph 1 of Article 252 of the Tax Code of the Russian Federation, in order to recognize expenses in tax accounting, two conditions must be met: justification and documentary evidence of expenses. A cash receipt provides only the second condition, that is, it confirms payment. But to comply with the first condition - justification of costs - a check is not suitable. This is exactly what officials recalled in the above-mentioned letter from the Ministry of Finance No. 03-03-06/1/10344.
However, costs can be justified using other documents, in particular, the director’s order to issue money for certain needs and the employee’s advance report. And if you attach a cash register check issued to an employee to this set, then the accounting department has the right to write off expenses, despite the absence of the buyer’s TIN and other new details in the check.
Keep records and prepare reports for the simplified tax system and UTII for free
As for the additional details that the Ministry of Finance mentioned in letter No. 03-03-06/1/10344, in our opinion, they do not coincide with those that have been introduced since July for settlements between organizations and individual entrepreneurs. After all, the said letter does not say which additional prerequisites we are talking about. And given that the letter was issued in February 2020, that is, long before the provisions on new check details came into force, it cannot be ruled out that the authors were talking about some other information that, in their opinion, is permissible to indicate on the check.
Thus, in July 2020 and beyond, organizations and entrepreneurs may still not issue powers of attorney to accountables and accept cashier’s checks issued to individuals from them. The absence of additional details in the check provided by Law No. 54-FZ is not an obstacle to writing off expenses. The main thing is that the economic feasibility of the purchase is reflected in other documents, including the expense report.
Please note: you can fulfill the requirements of the current version of Law 54-FZ for the details in the cash receipt using the “Kontur.Market” service. The service also ensures the transfer of data on punched checks to the INFS through the OFD. In addition, “Kontur.Market” is integrated with the service for maintaining records and submitting reports “Kontur.Accounting”, which allows you to quickly and accurately reflect sales data in tax and accounting.
My Coins
A convenient financial manager that will help you stay within your pre-planned budget. The application recognizes goods in a receipt by code and allows you to classify them into different expense categories. If necessary, the total amount can be changed.
For systematic payments and receipts, special rules are available that allow you to automatically make changes to the budget on certain days. Such edits are accompanied by notifications so that no operation is left unattended.
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My Coins - financial accounting
Developer: My Coins team
Price: Free
Which LLCs and individual entrepreneurs have the right to issue BSOs and checks without cash register in 2020
Some commercial structures have the right not to use cash register equipment until the 3rd quarter of 2020. The preferential category includes legal entities and individual entrepreneurs who pay the cost of a patent to the budget (second paragraph of Article 346.43 - paragraphs 3, 6, 9-11, 18, 28, 32, 33, 37, 38, 40, 45-48 , 53, 56, 63 Tax Code) and a single tax (second paragraph of Article 346.26 - paragraphs 1-14 of the Tax Code of the Russian Federation).
At the same time, businessmen engaged in retail and providing catering services enjoy the privilege only in the absence of full-time employees. Within a month after concluding employment contracts with individuals, such business entities are required to purchase, install a cash register and register it for tax purposes.
Commercial structures on UTII and PSN operating without a cash register are required to provide the buyer with a payment document that replaces a cash receipt: a sales receipt, a strict reporting form printed in a printing house.
Also, companies and individual entrepreneurs on any taxation system that provide services to the population (except for catering with employees) and sell products through vending machines (except for retail with hired employees) received a deferment on the use of cash registers.
Categories of taxpayers who are permanently exempt from using cash registers and printing FDs on them are listed here.
Home Accounting Lite
Where to download: play.google.com
User rating: 4.4
Expenses and income are placed in different categories and subcategories. You can write down a budget and calculate how much money will be spent per month on planned expenses for each category. Reports are shown in the form of a color chart. On a separate page you can enter debtors and creditors. The application also contains a chart of changes in exchange rates.
All data from “Home Accounting” can be downloaded via a computer into an Excel document.
Zen mani
Where to download: play.google.com
User rating: 4.6
In the application, you can keep track of expenses and income by importing transactions from mobile banks (Sberbank, Alfa-Bank, VTB, Tinkoff, etc.) and electronic money systems (Yandex.Money, QIWI, Webmoney). You can also automatically upload expenses using SMS from banks and through QR codes on checks. You can choose any currency, including cryptocurrency.
"Zen-Money" analyzes expenses by category, store and project; the report is generated in the form of a pie or column chart. The application allows you to maintain a family budget, but at the same time, users have the opportunity to divide accounts into general and personal.
How can an accountant create a check?
Some of the information in the receipt is generated by the online cash register and fiscal drive itself, while others are generated when they are configured by a service specialist before starting work. This is data about the check itself, the online cash register, the online cash register user, etc.
The most time-consuming process for accountants is the formation of the main part of the check. Calculation information is constantly changing data. Without automated payment processing, accountants will have to punch out fiscal documents manually. To do this you need:
1. Split the payment register.
Within a day after the payment arrives in the current account, the accountant must post the payment register received from the bank.
Let us remind you that in the case of housing and communal services, a check is issued not at the time of payment, but within the next business day from the moment the payment is received in the payee’s bank account. This answer is given by the Federal Tax Service; the Ministry of Finance of the Russian Federation is preparing a letter with official explanations on this matter.
2. Break down each payment item by item.
The need for itemized breakdown of received payments arises in connection with the established requirements for the check (details). That is, indicating only “Payment for housing and communal services” is incorrect.
3. Describe the service implemented.
The accountant will have to manually describe each service: its volume, price and cost including VAT, VAT rate and other information required by law. It should be taken into account that organizations operating on the simplified tax system cannot indicate VAT on the check. This is stated in paragraphs 9 and 10 of paragraph 1 of Art. 4–7 No. 54-FZ.
4. Confirm the operation.
After confirmation, the stamped check is stored in the memory of the fiscal drive. The payer has the right (clause 6 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation) to request it during the storage period. In paragraph 4 of Art. 4.1 No. 54-FZ states that after replacement, the fiscal drive must be stored for five years.
So, after receiving the payment to the bank account of his organization, the accountant has one working day to post the payment register, send the data to the tax office and generate a check. It is almost impossible to enter such information into an employee of a large housing and communal services organization on your own: it is inevitable to hire employees who will only deal with the generation of checks.
Situations may also arise in which it is necessary to call service departments to set up online cash registers. For example, to reflash an online cash register, replace the fiscal drive. The visit of specialists is not always free, and therefore the costs of the management organization or partnership will increase significantly.
3 reasons for housing and communal services organizations to install online cash registers in advance
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Procedure for transactions with checks
A check is a security that contains an order to the bank to pay cash to the check holder. The order on the check does not contain any conditions that must be met for payment.
There are three parties involved in a check transaction:
- drawer (an organization that manages funds in a bank account by issuing checks);
- check holder (the person receiving funds from the check);
- payer (bank in which the drawer's funds are deposited).
For the convenience of performing check transactions, the organization uses a checkbook issued by the bank. In order to withdraw cash, the company issues a check indicating the recipient and the amount to be withdrawn, after which it certifies the form with the necessary signatures of authorized persons. The check holder has the right to receive funds within the established period for presenting the check.
Payment for the check is made at the expense of the organization that draws the check. Upon presentation of the check and receipt of cash at the cash desk, the bank debits from the special current account of the enterprise in which the funds are deposited. To pay by check, the bank can also open a short-term credit account for the organization, from which checks will be written off.
Presentation of a check for payment is carried out by presenting it to the paying bank. In addition, the check can be presented to the bank for collection to receive payment.
All operations carried out by organizations through checks are regulated by the Civil Code of the Russian Federation.
Types of checks and their accounting
Check-writing organizations can use two types of checks - settlement and cash.
Cash checks are used for the purpose of withdrawing cash (for example, for issuing wages to employees, funds for reporting and other needs).
The operation of withdrawing cash by check is reflected in the accounting by posting Dt 50 Kt.
An organization can also use checks for settlements with counterparties (so-called settlement checks). Such payments are made in cashless form. When paying a supplier by check, the organization fills out an application for the issuance of checks, and then submits it to the bank. A payment order is attached to the application. Based on the documents provided, the bank reserves funds in a special account for subsequent transfer of non-cash payment.
To account for funds in settlement checkbooks, account 55/2 is used. The operation of depositing funds for settlements by checks is reflected by posting Dt 55/2 Kt, write-off by check - Dt 60 Kt 55/2.
Check forms refer to strict reporting forms, which is why it is necessary to record them on the off-balance sheet (Dt account 006). Used checks are written off according to Kt 006.
