Cash payment is the most common form of payment among Russians. It is practiced when paying for goods and services both between individuals and legal entities.
It is necessary
- - cash register receipt;
- - sales receipt;
- - forms of strict reporting;
- - consignment note / certificate of completion.
Instructions
Step 1
The documents that must accompany any cash receipts depend on the type of activity of the individual entrepreneur or company, as well as on the applicable tax regime. When applying the general system (OSNO) and simplified system (simplified tax system), the cash method of income recognition operates, therefore, when paying in cash, it is necessary to issue a cashier's receipt to the buyer. In this case, the cash register that prints receipts must have a fiscal memory and be registered with the tax office. It is necessary to issue cash receipts for purchases by individuals and legal entities. In the latter case, you will also need a consignment note (when selling goods) or an act of completion (when providing services) and an invoice (when working on OSNO and allocating VAT in the cost of goods and services).
Step 2
Often, in cash payments, in addition to the cashier's receipt, customers are also given a sales receipt, which contains detailed information about the purchases made. It is optional to issue it, but buyers often ask for it. However, now many retail outlets issue cash receipts that contain the names of goods. Thus, the need to issue sales receipts disappears.
Step 3
In some cases, individual entrepreneurs or companies can do without cash register receipts and issue strict reporting forms (SRF) to customers. Moreover, regardless of the tax regime. One copy is given to the buyer, the second remains with the seller. This opportunity is provided for individual entrepreneurs and companies that provide services to the population. For example, BSO includes tickets, tours, travel passes, receipts, work orders. BSOs have a fixed form and must be printed using a typographic method. Their issuance must be recorded in a special journal.
Step 4
Entrepreneurs and LLC on UTII can issue buyers only sales receipts, as well as a receipt for a cash receipt (PKO). Sales receipts do not have a strictly established form and do not have to be ordered from the printing house. Thus, sales receipts are not strict reporting forms. Nevertheless, there is a list of details that must be contained in the sales receipt. This is the name and number of the document, the issue of the issue, the data of the individual entrepreneur or LLC (name, TIN, OGRN or OGRNIP), the name of the purchased goods or services, the purchase amount and the signature of the person who issued the check.
Step 5
There are often situations in which an entrepreneur can combine two tax regimes in his work. For example, a company sells building materials. When they are sold to individuals who make repairs at home, their activities fall under imputation and they may be limited to issuing sales receipts. But when they sell goods in bulk to other entities who buy them for resale, the seller is required to provide them with a receipt. In the latter case, its activities do not fall under the concept of retail trade, which is subject to UTII and the USN or OSNO should be applied to it.
