Cash register receipt is a type of receipt that the cash register prints on a special tape. There are two types of checks - fiscal and non-fiscal.
Distinctive features of fiscal and non-fiscal checks
At first glance, there is no difference between fiscal and non-fiscal checks. Sellers issue both checks to the buyer when selling goods and paying in cash or by credit card.
Meanwhile, a fiscal check is a receipt officially posted through the seller's cashier. A non-fiscal check is an ordinary piece of paper, it does not serve as a confirmation of your payment. But non-fiscal checks are completely legal if the seller applies UTII. In this case, he does not have to report to the tax authorities on the proceeds coming to him, and his tax base does not depend on the actual amount of income. By law, he can only issue receipts to his customers. However, many consumers are very distrustful of sales receipts, so sellers often issue cash receipts as an attachment to them.
The main difference between a fiscal check is the presence of a fiscal feature. It is issued only by a registered tax cash register. Such a check contains a number of mandatory details - this is the TIN, the registration number of the cash register (KKM), and the fiscal attribute.
Each stamped check is stored in the fiscal memory of the cash register, and the seller cannot change or reset its contents. Each device is sealed. They are used by the tax authority to check the correctness of cash transactions.
The tax authorities closely monitor the issuance of fiscal checks, because all cash received is included in the taxable base, and income tax or a single tax is paid from it. Unlike non-fiscal ones, the issuance of fiscal checks is mandatory for all individual entrepreneurs and companies that use OSNO or STS. All of them use the cash method of income recognition. Such checks are classified as documents of strict accountability, and for the sale of goods without a fiscal check, a fine of up to 350 minimum wages can be imposed.
Registration procedure
Cash registers are designed to register purchases and print cashier receipts. They are used all over the world to simplify sales accounting and seller control. The specificity of Russia lies in the fact that the cash register here serves as an instrument of state control over the completeness of revenue accounting and the timely posting of goods.
All cash registers before use must be registered with the tax office at the place of registration of the company. To do this, you must submit an application in the prescribed form, containing the details of the owner, the number of the cash register, hologram numbers, etc. In addition to the application, a contract for servicing the cash register, a technical passport, a cashier-operator's journal, a lease agreement for the premises where the cash register will be installed, etc. are provided.
