An example of filling out a copy of a check. Copy of cashier's check. Confirmation of expenses. How to recover a cashier's check

25.04.2020

Copy of check (cash or commodity) is not the main document confirming a civil transaction. Such documents are cash receipts or sales receipts themselves. It is they who certify the fact of concluding contracts for the provision of services, purchase and sale, etc. However, often copy of the check speaks additional guarantee consumer interests of the client.

Sample copy of a check (check form): print and download for free

The legislation does not mention anything regarding the form blank check(copies even more so). However, a copy of this document, which is the main confirmation of payment for a product or service, is sometimes necessary in disputable situations. Therefore, you need to know that sales and cash receipts (and their copies, respectively) must meet certain requirements:

contain valid information about the business entity that is a party to the contract for the provision of a service or sale and purchase;
contain confirmation of the conclusion of the transaction by the seller in the form of a signature, seal, etc.

Most modern cash registers issue only cash receipts themselves, so often sellers, at the request of the buyer, write out on their own copies of checks(filling them with the necessary information). At the same time, they must put the signature and seal of the seller enterprise on the copy of the check.

Don't know your rights?

Sample copy of check(commodity), as well as the sales receipt form, can be downloaded on our website and printed - for issuance to customers upon request, for storage in accounting, archives and other databases.

Copy of check: legal force

Can copy of the check to certify the fact of the conclusion of civil transactions of purchase and sale, for the provision of services, supplies? This question is asked by buyers who have lost the main payment document - a sales receipt.

It is rather difficult to answer this question, since the main and indisputable proof of the existence of the transaction is the original (duplicate) of the check. However, the buyer may submit copy of the check as one of the evidence.

In this way, copy of the check- an additional document relative to the check itself, however, the buyer has the right to use it as evidence of the existence of certain legal relations.

The employee bought envelopes and postage stamps, he was given a copy of the cash receipt at the post office, which indicates the name of the product, the date of the check, the signature of the cashier, the amount and the postage stamp, can this document be a confirmation of expenses for tax purposes? The fact is that the document was not lost, it’s just that the post office only issues copies of cash receipts filled out manually, is it possible to accept such documents as a source document? In what cases can sales receipts be accepted for accounting without cash register?

Issuance by the seller of copies of cash receipts, and not their duplicates, is not allowed (letter of the Federal Tax Service of Russia dated July 10, 2013 No. AS-4-2 / [email protected]).

Such a document cannot be a confirmation of the said expenses.
The employee can attach to the advance report a receipt for the incoming cash order, which was issued by the counterparty (without a CCP check). Such a document will be confirmation that the employee incurred cash expenses.

Tax inspectors often require that the cashier's check be attached to the advance report as the main supporting document (for example, letter of the Ministry of Taxes and Taxes of Russia for Moscow dated August 12, 2003 No. 29-12 / 44158). But this requirement is not supported by the legislation. The cash warrant of form No. KO-1 is one of the forms of primary accounting documentation. Therefore, a receipt issued to him is the same justifying document as a cashier's check. This conclusion is also confirmed by arbitration practice (see, for example, the resolution of the Federal Antimonopoly Service of the Moscow District dated December 9, 2005 No. КА-А40/12227-05).

Only payers of UTII and entrepreneurs on a patent have the right not to use CCP, provided that the buyer is issued a sales receipt instead of a cash receipt.

Rationale

Out of the situation

Sergei Razgulin, valid state councilor RF 3rd class

is it possible to accept as confirmation of the expenses of an accountable person only a receipt for a cash receipt order (without a CCP check)

Yes, you can.

The employee can attach to the advance report a receipt for the incoming cash order, which was issued by the counterparty (without a CCP check). Such a document is also a confirmation that the employee incurred cash expenses.*

Tax inspectors often require that the cashier's check be attached to the advance report as the main supporting document (see, for example, the letter of the Ministry of Taxes and Taxes of Russia for Moscow dated August 12, 2003 No. 29-12 / 44158). But this requirement is not supported by the legislation. The cash warrant of form No. KO-1 is one of the forms of primary accounting documentation. Therefore, a receipt issued to him is the same justifying document as a cashier's check. This conclusion is also confirmed by arbitration practice (see, for example, the decision of the Federal Antimonopoly Service of the Moscow District of December 9, 2005 No. КА-А40/12227-05).*

Elena Popova, State Adviser of the Tax Service of the Russian Federation of the 1st rank

When should CCT be used?

When can CCT not be used?

In some cases, CCT may not be used. For example, when trading in retail markets, fairs and exhibitions. For a complete list of situations and conditions when it is not necessary to apply CCP, see

Sales receipt 2020 download the form for free in excel

08.01.2020

Sales receipt- this is a document that confirms the purchase by the buyer of goods from the seller, which is issued in order to protect the rights of the consumer, as well as a justifying document for the intended use of the allocated funds. A sales receipt may be attached to a KKM check or replace it. It is not a primary accounting document, there is no approved form of the document, a strict sample or a unified form. The sales receipt is not contained in the albums of unified forms of primary accounting documentation. Sellers of goods independently develop and approve the form of a sales receipt. It is provided at the request of the buyer. According to the norm of art. 493 of the Civil Code of the Russian Federation, a sales receipt is a confirmation of payment for the goods. Together with the KKM cash receipt, the sales receipt is a supporting document confirming the reasonableness of expenses. Article 2 of the Federal Law of May 22, 2003 No. 54-FZ allows organizations and individual entrepreneurs in some cases not to use cash registers, provided that documents confirming the settlements are issued to buyers. Such a document may be a sales receipt.

(rtf, also with "item code" column)
(xls, also with "product code" column)

The Federal Tax Service notes that the details that a sales receipt should contain are established by paragraphs 4-12 of clause 1 of Article 4.7 of Federal Law No. 54-FZ of May 22, 2003.
According to this norm, the sales receipt includes:
date, time and place (address) of the settlement (when calculating in buildings and premises - the address of the building and premises with a postal code, when calculating in vehicles - the name and number of the vehicle, the address of the organization or the IP registration address, when calculating on the Internet - user's website address);
name of the user organization or surname, name, patronymic of the IP - user;
the tax identification number of the user;
the system of taxation applied in the calculation;
sign of settlement (receipt of funds from the buyer - income, return to the buyer of funds received from him - return of income, issuance of funds to the buyer - expense, receipt of funds from the buyer issued to him - return of expenses);
name of goods, works, services (if the volume and list of services can be determined at the time of payment), payment, payment, their quantity, price (in rubles) per unit, including discounts and extra charges, cost, including discounts and extra charges, indicating the VAT rate (for VAT payers);
the amount of the calculation with a separate indication of the rates and amounts of VAT at these rates (for VAT payers);
form of payment (payment in cash and (or) non-cash), as well as the amount of payment in cash and (or) non-cash;
position and surname of the person who settled with the buyer, issued a cash receipt (SRF) and issued (transferred) it to the buyer (with the exception of payments made using automatic settlement devices).

New mandatory details in a cash receipt or form strict accountability

(new from 07/05/2019)

According to Federal Law No. 192-FZ of July 3, 2018, from July 1, 2019, a cash receipt or a strict reporting form generated when making settlements between organizations and / or individual entrepreneurs using cash or plastic cards, in addition to the previous ones, must contain new details:

name of the buyer (client) (name of the organization, full name of the individual entrepreneur);

TIN of the buyer (client);

information about the country of origin of the goods (when making payments for the goods);

excise amount (if applicable);

registration number customs declaration(when making payments for goods) (if applicable).

The list of details of cashier's checks or SRFs generated when paying winnings to participants in gambling and lotteries, as well as when receiving an insurance premium or insurance payment, is also expanding. From July 1, 2019, such checks must also contain:

name of the client or policyholder (name of organization, last name, first name, patronymic (if any) of an individual entrepreneur or individual);

TIN of the client or policyholder (if the individual does not have a TIN, the series and number of the passport of such an individual).

New add. requisite "product code" in the cash receipt and BSO (new from 03/04/2019)

Decree of the Government of the Russian Federation of February 21, 2019 No. 174 "On the establishment of an additional mandatory requisite of a cash receipt and a strict reporting form".

Text of the decision:

In accordance with paragraph 5 of Article 4.7 of the Federal Law "On the use of cash registers in the implementation of settlements in Russian Federation"The Government of the Russian Federation decides:

1. Determine that:

a) a cashier's check and a strict reporting form, provided for federal law"On the use of cash registers in the implementation of settlements in the Russian Federation" (hereinafter, respectively - a cash receipt, a strict reporting form), must contain an additional mandatory requisite - "product code";

b) in the "product code" variable of the cash receipt and the strict reporting form for goods in respect of which in the territory of the Russian Federation in accordance with the Federal Law "On the Basics state regulation trading activities in the Russian Federation" provides for mandatory labeling of goods with means of identification, indicates the identification code provided for by the specified Federal Law;

c) the requirements for specifying the identification code specified in subparagraph "b" of this resolution in the "product code" variable of the cash receipt and the strict reporting form of the identification code specified in subparagraph "b" of this resolution shall be applied after 3 months after entry into force legal act, which provides for the introduction of mandatory labeling of goods by means of identification on the territory of the Russian Federation.

2. Before March 1, 2019, the Federal Tax Service shall ensure that changes are made to the formats of fiscal documents that are mandatory for use, provided for by the Federal Law "On the use of cash registers when making settlements in the Russian Federation", in terms of reflecting in them 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

Article 493 of the Civil Code of the Russian Federation: Contract form retail purchase and sale
Unless otherwise provided by law or the retail sale and purchase agreement, including the terms of the forms or other standard forms to which the buyer joins (Article 428), the retail sale and purchase agreement is considered concluded in the proper form from the moment the seller issues the cash or sales receipt to the buyer or other document confirming payment for the goods. The buyer's lack of these documents does not deprive him of the opportunity to refer to testimonies in support of the conclusion of the contract and its terms.

Mandatory details of the primary accounting document (According to paragraph 2 of article 9 of the Federal Law No. 129-FZ):

1) the name of the document;
2) date of drawing up the document;
3) the name of the economic entity that prepared the document;
4) the content of the fact of economic life;
5) the value of the natural and (or) monetary measurement of the fact of economic life, indicating the units of measurement;
6) the title of the position of the person (persons) who made (have completed) the transaction, operation and responsible (responsible) for its execution, or the title of the position of the person (persons) responsible (responsible) for the execution of the event;
7) signatures of the persons provided for in paragraph 6 of this part, indicating their surnames and initials or other details necessary to identify these persons.

The sales receipt also serves as confirmation of the sale and purchase transaction between the seller and the buyer from the moment of its issuance (Article 496 of the Civil Code of the Russian Federation), unless otherwise provided by law or a previously concluded agreement. According to Federal Law No. 162-FZ dated July 17, 2009, which amended Law No. 54-FZ "On the use of cash registers in cash settlements and payments using payment cards", organizations, as well as individual entrepreneurs who are payers of the single income tax, in the implementation certain types activities can make settlements without the use of cash registers, provided that the buyer will be issued a sales receipt, receipt or other document confirming the fact of receipt of money. Starting from July 21, 2009, the legislation provides for the responsibility of the seller (organization or individual entrepreneur) for failure to issue a sales receipt (receipt) to the buyer at his request. The function of control over the issuance of sales receipts is assigned to the tax authorities.

News

New from 02/10/2020: The Ministry of Finance of the Russian Federation in a letter dated 12/25/2019 No. 03-01-15 / 101704 announced that the seller can send the buyer an electronic cash receipt (strict accountability form) through the use of various free messaging services (messengers): WhatsApp, Viber, Telegram, etc.

When performing any operations involving payment for the provision of services, performance of work, provision of goods, an obligatory stage is provision of a sales receipt or cashier's check.

In some situations, when there is a need to confirm the operation performed or when the original document is lost, the way out is making a copy of the check.

Legal force and legal aspects

It is worth noting that a copy of both a cash register and a sales receipt in most cases has no legal force; it may not be used as confirmation of the operation performed in all situations.

On the other hand, the current legislative and regulations regarding the force of the document and the possibility of its application, they say the following:

The need to use

The emergence of the need to use is caused by certain situations, among which are:

Loss of the original. In this case, if it is necessary to confirm the operation, a civilian or organization applies to the enterprise or counterparty for a copy of the original document duplicating all the information that was reflected in the original.
When reporting to tax service . As already noted, the Tax Code does not contain such clauses or wordings by which it can be judged that it is permissible to attach or present only original documents. In this regard, individual entrepreneurs and legal entities often use copies.
When submitting documents to the accounting department. In the event that the original document confirming the implementation of a certain operation is subject to storage with other responsible persons, then a copy of the documents is attached to make the postings, on the basis of which the accountants carry out all the necessary operations regarding the movement of funds, posting write-offs, etc.
When conducting any checks and requiring the presentation of documentation regarding transactions. In particular, inspections by the same tax inspectorate may be accompanied by additional provision of such documentation;
When inquiring about purchasing low-quality goods, which follows from end consumers - many firms and organizations in such a situation require the provision of copies of cash or sales receipts.
If necessary, attach expenditure documentation to advance reports or cash receipts as a supporting document.

Sample document

Despite the fact that in most situations, copies are considered as additional documentation and do not have such legal force as original documents, they are presented for execution certain requirements.

So, in particular, the issued copy of the cash receipt must contain the following information:

Title of the document.
The name of the organization that issued the cash receipt, or the full name of the entrepreneur who acts as an individual entrepreneur.
TIN number.
A list of goods that were purchased, services that were provided, etc.
The cost of one unit of goods.
The total number of trade items.
The total amount that the individual or legal entity received for the purchase.
The position of the person and full name of the person who directly issued the copy, and did not draw up its original.

Despite the fact that this document is a copy of the original, the completed copy must necessarily bear the seal of the individual entrepreneur, if available, as well as the signature of the employee who was involved in its execution.

The design practically does not differ from the copy of the cash register and contains the following information:

Document's name.
The date of submission (namely, copies of the document) and its number.
Details of the organization on behalf of which the sales receipt is issued.
Product name, price, quantity purchased, total amount (in numbers and words).
Data of the employee who issued a copy of the document (position and full name).

Thus, although in fact copies of sales and cash receipts do not have legal force, their use is allowed for reporting, use as a basis for calculating costs, determining profits and confirming costs.

The first type is a cashier's check. This fiscal instrument gives its owner confidence in protecting their own interests. It can be used to return goods of low quality or in case of other disputable situations, it can be used in court in order to bring claims against unscrupulous manufacturers.

Given the fact that the quality of the paper used in the cash register will not allow the document to be preserved for a long time, it is advisable to make an additional copy.

Application of sales receipts

Another type of payment confirmation is a sales receipt. With its help, the consumer will also be able to protect his interests, however, unlike the cash equivalent, this form requires special attention. Its form may vary, and the template can be filled out manually. Therefore, in case of improper design, it will simply turn into a useless thing.

Although the form of the form may differ, the legislation regulates the list of necessary details. Among them, it is necessary to highlight: the exact name of the product, the date of purchase, the amount for each unit of production, as well as the name of the seller.

A properly executed sales receipt will help not only to return the goods, but also to compensate for the costs incurred for official purposes. By providing it to the accounting department, you can return the money spent. Therefore, when buying, it is recommended to check the compliance of the completed form with the standards and requirements of your organization.

This document can also be used to report to the tax office and confirm the expenses incurred.

Varieties of bank checks

Another type that is slowly gaining popularity is the bank check. This is a fundamentally different document that is used for non-cash settlements. It is necessary to keep it until the receipt of cash in a banking institution. For use abroad, traveler's checks are used, which will allow you to cash out money in the desired country. This tool is an unlimited way to store money and, in case of loss, can be easily restored.

Checks are tools that will allow the client to protect their rights and make life more comfortable. A properly executed document will help to avoid many unpleasant situations, so it is recommended to keep a copy of the completed form for the entire time of using the product.

www.kakprosto.ru

Sample copy of a check (check form): print and download for free

blank check(copies especially).

copies of checks

Sample copy of check

nsovetnik.ru

What is TC

document's name;
the date of payment;
number in order;
the cost of a unit of goods;
the final amount of the payment;

contain valid information about the business entity that is a party to the contract for the provision of a service or sale and purchase;
contain confirmation of the conclusion of the transaction by the seller in the form of a signature, seal, etc.

nsovetnik.ru

What is TC

This is a document that certifies the fact of payment for the purchase. It can be an addition to a cashier's check or be the main payment document that is issued as a replacement for a cashier's check. A sales receipt is issued in order to protect the rights of buyers and to prove the intended use of the money received from the report.

It does not belong to strict reporting forms, as it plays an auxiliary role and contains detailed information about the payment for the goods: the name of the seller, the taxpayer number (TIN), the date of sale, the name of the product, the number of units, etc.

Form and required details

This check does not unified form. Therefore, an individual entrepreneur has the right to develop a special sample of this document for his enterprise.

Most importantly, it must contain the following details:

document's name;
the date of payment;
number in order;
name of the organization (full name of IP);
identification number of the taxpayer (organization or individual entrepreneur);
the name of each product sold;
the number of units of goods sold;
the cost of a unit of goods;
the final amount of the payment;
position, full name and signature of the seller.

Filling rules

This document is not a strict reporting form, but refers to financial documentation, so the proper execution of a sales receipt is very important.

In the appropriate columns of the form, paint detailed information about paid goods, services or works. If the name does not fit in one line, then they transfer to the next one.

The total amount of the purchase is indicated in numbers and in words. For this, a special line is allocated at the bottom of the form.

The last line is intended to indicate the position, surname, initials and personal signature of the seller.

If one form does not fit the purchase data, then the seller continues to write on another sheet, then staples the forms, indicates the total on the last page and makes a note that this is a single document. Or splits the purchase into two checks, each of which contains a separate total.

If after entering the data there are empty lines, then they are crossed out in order to exclude the subsequent entry of false information.

If you make a mistake, please complete new form rather than making corrections. Since here, as in other financial papers, corrections are not allowed.

Example of correct filling

In the column "Name of goods" indicate the specific name of each item. This requirement is mandatory.

Items cannot be grouped together. So, when trading household chemicals, they do not write the general name “Household chemicals”, but single out each item: “Chistulya” washing powder, “Droplet” dishwashing detergent, “Blesk” glass cleaner, etc.

An example of incorrect filling

Do you need a print?

The legislation does not say anything about affixing a seal on this type of check. This document does not have a unified form, therefore, it must include the data given in paragraph 2 of article 9 of the Federal Law No. 129, the seal does not appear in this paragraph. Therefore, a check without a seal can be accepted for accounting. But, regulatory rules oblige organizations to use a seal in their activities, so some lawyers are of the opinion that checks issued by a legal entity must have a seal.

For individual entrepreneurs, there is no requirement for a seal, therefore, it is optional on the documents issued by them.

Although, for the entrepreneur himself, the seal imprint is a guarantee that in the event of a return of the goods or the occurrence of another disputable situation, there will be confidence that the goods were purchased from him.

In what cases is an individual entrepreneur obliged to write out a TC?

Individual entrepreneurs and organizations working with the use of cash registers are required to provide a sales receipt in addition to the cash receipt, if required by the buyer.

And for individual entrepreneurs and legal entities that are UTII payers, filling out a sales receipt is the main confirmation of the transaction. The same applies to entrepreneurs who are on the Patent, but only in the field of trade and the provision of other services, when it comes to confirming the provision of services to the population, a strict reporting form is issued.

For failure to issue a sales receipt, an entrepreneur, as well as a legal entity, faces a fine.

Control over the fulfillment of obligations for the issuance of this document is carried out by the tax inspectorate. The same organization imposes fines for non-compliance by entrepreneurs with these obligations.

The amount of the fine for not issuing a sales receipt, under Article 14.5 of the Code of Administrative Offenses, is 1500-2000 rubles for citizens, for officials- 3000 - 4000 rubles, for legal entities - 30000 - 40000 rubles.

Sales receipt for advance report

Often, entrepreneurs wonder about the need for the check in question to accept expenses. It would seem why this document is needed when modern cash registers print cash receipts with detailed description a transaction made between a buyer and a seller, i.e. include product names, unit price, quantity, and other details.

The fact is that according to article 252 of the Tax Code of the Russian Federation, only justified and documented costs are included in expenses. And Federal Law No. 129 states that primary documents are accepted for accounting if they have a standard form or contain the following data: document name, form number, date of issue, company name, essence of the transaction, quantitative and monetary measurement of the transaction, position and signature of the responsible person .

The details of the sales receipt meet these requirements, and it is a primary document, therefore, it is also needed, like a cash receipt confirming the fact of payment. In addition, its presence will help not only in justifying the acceptance of expenses for accounting, but also in resolving disputes during a tax audit.

Shelf life

Both the buyer and the seller must keep this check. But, since it is issued in a single copy, the original is issued to the buyer, and the seller, as a rule, leaves a copy for himself.

If a check is used to confirm expenses and is attached to the expense report, then the storage period as a primary document is at least 5 years.

For an individual it is desirable to keep this document during the warranty period established for the purchased product.

The seller does not have a strict obligation to keep these documents. But by keeping copies of checks, an individual entrepreneur will facilitate accounting at his enterprise and ensure strict control over the consumption of goods, which is important when trading without cash registers.

In addition, copies of sales receipts and registers of their accounting will help to avoid unpleasant situations associated with a tax audit. Thus, according to clause 41 of Administrative Regulation No. 133n, tax inspectors have the right to demand copies of checks, their registration journals and other types of reporting related to the implementation entrepreneurial activity. Therefore, it would be more correct for an individual entrepreneur on a Patent and UTII to ensure the storage of copies of these documents, as well as to keep a log book in order to avoid a possible imposition of a fine.

Thus, it becomes clear that a sales receipt, despite the simplicity of execution, is very important for participants in trade relations and the bodies controlling these relations. Therefore, its design and storage must be approached very carefully.

ipprof.ru

How to recover a cashier's check

Draws such checks that you can't tell. Only online makes all this unnecessary. OFD fixes one check.

A copy of the receipt from the online cash register. is there any way to get it?

In this section, all checks that have been issued should be displayed. It remains to choose the day of purchase and the approximate time. 4 If the program has a search engine, then enter the article number, otherwise you will have to search manually. Find the purchase by the article: everything must match, the article number and time.
5 Click Print and Duplicate. The machine will print two identical checks, one of which remains with the seller, and the second is given to the buyer, who attaches it to the application for the return of goods. 6 It should be noted that this procedure is not performed for every buyer who decides to return the item. The seller is obliged to coordinate his actions with the administrator and only then make a duplicate.

Can a cashier's check be recovered?

Indeed, recently cash receipts began to fade quickly and what is written on them is no longer readable. They just began to use some other paint in cash registers, which is not resistant, probably cheaper that way.

Instruction 1 If you have lost a cash receipt, do not be discouraged, you can terminate the sales contract, and this is how the return of goods is called in the language of lawyers. Each item has its own serial number - the article, it usually consists of four or six numbers. The code is recorded in invoices and invoices, they are kept by the seller, the numbers of the article are repeated and under the barcode.

The cash receipt also has its own number. Now we can build some connection. Of course, the check itself cannot be restored, but you can try to make a duplicate of it. 2 In order to make a duplicate receipt, you need to remember on what day the purchase was made, at what time and how many things were bought. If the buyer remembers everything and can reproduce everything with confidence, then you can try to find this check in the program of the cash register or automated service.

agnbotulinum.com

How to recover an online checkout

You can get a duplicate by printing it either from the fiscal drive (cash register memory) using 1C, or in personal account OFD.

Important! The duplicate printed out from the OFD personal account has the greatest legal force.

Application "Copy of receipt"

In order for the online cash register to display 2 copies at the time of sale, you must first install the additional paid application “Receipt Copy” in your personal account to display duplicates. The next time, if necessary, the cashier will be able to indicate that the receipt is needed in two copies, and the cashier will automatically display 2 originals.

Such an application will help to display copies for past dates. You just need to click the "Copy" button, and information about all previously performed transactions will appear in your personal account.