A sales receipt is a document certifying the fact of purchasing a certain product from the seller indicated in it. Used in the case of a statement of expenses together with a sales receipt or for making claims against the seller.
Instructions
Step 1
There is no single form of sales receipt, but there is a common form of this document that most sellers use. The organization has the right to independently approve the form of the check, but at the same time it is necessary to comply with the provisions of the Federal Law of 21.11.1996 N 129-FZ on accounting.
Step 2
When drawing up the form of a sales receipt, observe the following points: the name of the document, in the center of the sheet should be written “Sales receipt” in capital letters; document number (put in order); date of issue, if a cashier's receipt is attached to the check, the dates in them must match.
Step 3
Please include the name of the organization in print or writing. Better to just make a stamp in the upper right corner. For sales receipts of individual entrepreneurs: full name, INN and OGRN.
Step 4
Immediately upon purchase, the name of the purchased product or service is entered into the blank form of the sales receipt; its quantity; unit cost and total amount. At the bottom of the document is the signature of the person issuing the check, the surname and initials, as well as the seal of the organization.
Step 5
When filling in the name of the product, you must register each item separately, generalization is not allowed. For example, not "Household goods", but separately: "nails", "bucket", "mop", etc.
Step 6
Federal Law No. 162-FZ of July 7, 2009 amended Law No. 54-FZ, in particular, entrepreneurs and organizations were allowed not to use KKM when selling goods, but at the same time it is necessary to issue, at the request of the buyer, a document confirming the purchase of goods from the given seller. At the moment, a sales receipt is the same document confirming the purchase of a product or service as a cash register. On the basis of it, requirements may be imposed on the protection of consumer rights in the event of the provision of a low-quality service or the sale of goods of inadequate quality.
