Rules for issuing a cash receipt. The new sub-report “allows” the acceptance of old-style checks

Now we can build some connection. Of course, you won’t be able to restore the check itself, but you can try to make a duplicate of it.

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 purchased.

If the buyer remembers everything and can confidently reproduce everything, then you can try to find this receipt in the program of the cash register or automated service.

Rules for filling out a sales receipt

A sales receipt is additional evidence of the purchase of goods.

The document must always be issued along with the main check. The seller enters all the goods that were purchased, and also necessarily indicates the quantity, the cost of 1 unit of goods and the total amount of the purchase. An example of the design of such a document (photo 1).

There are no strict requirements for design, so everyone can make their own adjustments by indicating special details.

Is it possible to restore a cash receipt?

Each cash receipt also has its own number. It is based on this data that it becomes possible to restore the cash register receipt in the store, which in this case is the seller.

It is possible to restore a cash receipt.

by contacting the seller. In order to restore a lost or damaged check, you need to know the exact date and time at which the purchase was made, and also, it will be an important part to know how many things were purchased in this check.

Online cash register: what kind of receipt will the buyer receive?

2019 has become a landmark year for most Russian trading organizations and individual entrepreneurs.

From July 1 of this year, at the request of the new edition of Federal Law N 54-FZ on the use of cash register equipment (CCT). which was amended accordingly by Federal Law No. 290-FZ dated July 3, 2019. they will have to use cash registers only with the function of transmitting data via the Internet directly to the tax authorities.

Correct copies of the check are the key to successful checks

Therefore, the check settings in it must be made in accordance with all regulations. Initially, the definition of this document is the concept of one of the main fiscal forms, which refers to strict reporting forms and is mandatory for carrying out activities related to cash payments. The cash receipt is printed exclusively by cash registers, which are configured for a specific individual entrepreneur and the type of his activity.

Rules for issuing a cash receipt

A cash receipt is a fiscal document.

which is printed on special paper using a cash register. The seller issues this document to the buyer not when he wants it, but after each purchase, as required by law.

Particular attention should be paid to the rules for storing such checks.

Because the text on such documents may fade, it is best to store them separately from other documentation.

What does a copy of a check look like (sample, form)?

Most modern cash registers issue only cash receipts themselves, so often sellers, at the buyer’s request, independently issue copies of receipts (filling them with the necessary information).

At the same time, they must put the signature and seal of the seller company on the copy of the check. A sample copy of a receipt (sales receipt), as well as a sales receipt form, can be downloaded on our website and printed - for issuance to clients upon request, for storage in accounting, archives and other databases.

Sales receipt instead of cash receipt

For example, subject to the issuance of a sales receipt. First of all, this is Federal Law No. 290-FZ of 07/03/16.

which made appropriate changes to Law No. 54-FZ - its paragraph 7, Article 7. In addition, this is a federal law dated May 22, 2003. No. 54-FZ

“On the use of cash register equipment when making cash payments and (or) using payment cards”

(hereinafter referred to as “old law No. 54-FZ”) in the old wording.

Is the store required to provide a copy of the receipt?

The store is not required to provide a copy of the sales receipt. Moreover, this would be a violation on the part of the store, since the resolution of the Supreme Court of Russia dated May 11, 2012 No. 45-AD12-4 states that on cash receipts issued to customers, immediately at the time of payment for goods, the time of purchase must coincide with real time.

In this case, the discrepancy between the time of purchase and the real time on the cash register receipt is a violation of the requirements of Art.

2, 4 and 5 of Law No. 54-FZ. Administrative liability is provided for such a violation. However, there is another side to the issue.

According to clause

43 Resolution of the Plenum of the Supreme Court of the Russian Federation dated 2012 N 17, based on paragraph 5 of Article 18 of the Law on the Protection of Consumer Rights, the absence of a cash receipt, sales receipt or other document certifying the fact of purchase of goods is not a basis for refusal to satisfy consumer requirements.

The responsibility of the buyer who accepted the old-style cash register check primarily depends on the purpose for which the goods are purchased: for personal use or the purchase is made by a company employee at the expense of accountable funds. Let's look at the consequences of receiving an “old” check in both cases.

Old-style cash register receipt when purchasing for personal use

Let's consider the option when a product is purchased by an individual who is not an individual entrepreneur for personal use. Having a sales receipt for such a buyer is of some importance if it is necessary to return or replace goods of poor quality. However, not only a certain format, but also the very presence of a receipt in this case is not strictly necessary, although its absence may, of course, make it difficult to prove the fact of purchase.

In paragraph 5 of Art. 18 of the Law of the Russian Federation “On the Protection of Consumer Rights” dated 02/07/1992 No. 2300-I states that the buyer’s absence of a cash receipt cannot be grounds for refusal of his claims. To confirm the fact of purchasing the goods, the buyer can, for example, use the testimony of witnesses (Article 493 of the Civil Code of the Russian Federation).

Responsibility of the buyer who accepted the old-style cash register receipt when purchasing using accountable funds

In this situation, the main problem is the possibility of accepting expenses confirmed by such a check for income tax. The tax authorities, in their explanations, have repeatedly indicated that the cash receipt does not contain all the mandatory details that should be in the primary document, therefore another supporting document must be attached to it, for example a sales receipt (letter of the Federal Tax Service dated June 25, 2013 No. ED-4-3/ 11515@).

One of the differences between the new type of check is that it contains a mandatory detail of the list of goods being purchased. However, such details as the signature of an official, which is necessary in accordance with paragraph 2 of Art. 9 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ, is also absent in the new form of the check.

Therefore, strictly speaking, neither the old nor the new cash receipt can be considered full-fledged primary documents, and in addition to them, in any case, another supporting primary document is needed (as an option, a sales receipt). And if you have a properly executed sales receipt, the format of the attached cash receipt is no longer of fundamental importance.

IMPORTANT! The regulatory authorities also confirm that the current legislation does not oblige the buyer to check the seller’s compliance with the requirements for the use of cash registers (letterMinistry of Finance dated August 21, 2017 No. 03-01-15/53492). However, when accepting old checks, we must not forget about the most important duty of the tax authorities - to increase budget revenues. And since the explanations of the Ministry of Finance are not regulations, you need to be prepared for possible disputes with inspectors.

Results

If the goods are purchased for personal use, then the form of the receipt is not important. Although the absence of the “Product Name” detail may complicate the exchange or return procedure.

If the product is purchased using accountable funds, it must be accompanied by a document containing all the necessary initial details. In this case, the format of the cash receipt is also not of fundamental importance. But if an old format check is accepted for accounting, the risk of disputes with the tax authorities cannot be ruled out.

Law No. 290-FZ, which amended Law No. 54-FZ, by its Article 7 (clause 7) allows certain categories of entrepreneurs and organizations to make payments without using cash registers and without switching to online cash registers until July 1, 2018 or 2019.

This permission applies only to those sellers who were allowed by the old version of Law No. 54-FZ to make cash payments and (or) payments using payment cards without cash register equipment, but subject to the condition that they issue, at the request of the client, a document confirming the payment made. For example, subject to the issuance of a sales receipt.

Regulatory regulation of the right to use a sales receipt instead of a cash receipt

First of all, this is Federal Law No. 290-FZ of 07/03/16, which made corresponding changes to Law No. 54-FZ - its paragraph 7, Article 7. In addition, this is the federal law of 05/22/03. No. 54-FZ “On the use of cash register equipment when making cash payments and (or) using payment cards” (hereinafter referred to as “old law No. 54-FZ”) in the old version. In this law, Article 2 (clause 2.1.) explains the procedure for using a sales receipt instead of a cash register.

Secondly, this is the Tax Code of the Russian Federation, in particular:

• Article 346.26 (clause 2), which presents a list of types of entrepreneurial activities for the purposes of taxation with their single tax on imputed income;

• Article 346.43 (clause 2), which provides a list of activities that are subject to the patent tax system.

It is these two tax articles that establish the list of activities for which the old law No. 54-FZ allows the use of a sales receipt instead of a cash register (in the text - KKM, KKT). However, there are some limitations to using a sales receipt.

Who can work without a cash register until July 1, 2018, using only a sales receipt?

Article 7 (clause 7) of Law No. 290-FZ and Article 2 (clause 2.1) of the old law No. 54-FZ say that instead of a cash register, a sales receipt can be used:

• entrepreneurs and legal entities. If they officially apply the tax system UTII (single tax on imputed income). To do this, these persons had to either, upon initial registration of a business, immediately write an application to the tax authority about their transition to UTII (within 30 days from the date of state registration), or submit this application later. Without filling out such an application, the use of the special regime is not permissible, just as it is impossible to work without a cash register only with a sales receipt;

• entrepreneurs who are on the patent tax system.

But using a sales receipt within the framework of the above special regimes for the purposes of Law No. 290-FZ (i.e. for the purpose of not using cash register and online cash registers in calculations until 07/01/2018) is only possible:

• in relation to those types of activities for which the UTII system is provided for by the Tax Code of the Russian Federation, and the patent system is provided for by the laws of the constituent entities of the Russian Federation;

• provided that these types of activities do not fall under the obligation to process cash payments using strict reporting forms or under paragraph 3 of Article 2 of the old law No. 54-FZ, which allows you to work without a cash register at all and the preparation of any additional documents;

• provided that the sales receipt itself is not only issued at the request of customers, but also complies with the procedure for its application and execution, which are approved in the old version of Law No. 54-FZ;

• provided that the sales receipt is used only for cash payments and (or) using payment cards.

How is a sales receipt used for the purposes of Law No. 290-FZ?

A sales receipt must be used for both cash payments (i.e., banknotes and coins) and payments made through payment cards. In addition, this document, unlike the strict reporting form, can be issued to a client (buyer), who is:

• representative of a legal entity. In other words, cash payments between legal entities or you can conduct business with an entrepreneur without fear without cash register, registering them using only a sales receipt;
• or an entrepreneur;
• or an ordinary citizen.

But a sales receipt must be issued upon the client's request! This condition is stated in the old law No. 54-FZ and is one of the key ones - for not using cash registers and for not switching to online cash registers until July 1, 2018 or 2019.

And the old law No. 54-FZ clearly states when exactly the requirement to provide a check from the client should be made - at the time of payment for goods (services or work). But is it worth ignoring the consumer’s desire to receive a sales receipt if he applies for it, for example, a little later, but during the day of purchase? Not worth it! However, this requirement can be ignored if the client comes for a sales receipt the next day.

But regardless of the situation, in order to comply with the conditions of Law No. 290-FZ for not using cash registers and not switching to online cash registers before July 1, 2018, simply issuing a sales receipt at the client’s request is not enough! The document itself must contain certain details.

What should a sample sales receipt contain for working without a cash register?

The list of information that must be present on the sales receipt is given in paragraph 2.1 of Article 2 of the old law No. 54-FZ:

• name of the document (for example, Sales receipt, Receipt);

• its serial number and date of issue;

• name of a legal entity or last name, first name and patronymic of an entrepreneur. Don’t forget to specify the legal form of the business. Those. for a legal entity this will be, for example, Romashka LLC. And for the entrepreneur - individual entrepreneur Sergey Petrovich Ivanov. Moreover, supplementing the sales receipt with details is not prohibited;

• TIN of the organization or entrepreneur;

• content of the operation, i.e. the name of the goods purchased (services provided or work performed) and their quantitative expression. However, it is worth paying attention to the wording that the law itself gives when describing this requisite: “name and quantity paid purchased goods..." Those. a sales receipt is issued only for those goods (work, services) that are paid in cash and are not subject to release without payment. The fact is that a sales receipt is a document that confirms payment made by the client, even partial. This is its only purpose!

• payment amount;

• the position of the person who issues the sales receipt, as well as his surname and initials, and personal signature.

This information should be on the sales receipt. But this document can be supplemented with other details, for example, allocating space for printing, etc. This is not prohibited! The main thing is the presence of mandatory information.

It is worth noting that the sample sales receipt for work without a cash register for individual entrepreneurs and for LLCs is the same in terms of the content of the required details. Adding more lines to this document by the old Law No. 54-FZ is not prohibited and is even necessary - this allows you to reflect the specifics of the business transaction.

But the question is: are blank sales receipt forms initially taken into account somewhere, or are they simply given a stack of them to the cashier or salesperson to work with?

Accounting for sales receipts

The old law No. 54-FZ does not provide an answer to the question of accounting for sales receipts. As a rule, their purchase and other receipts by the organization are processed through account 10 “Materials” or simply written off directly to production or circulation costs in the form of expenses associated with printing these documents.

In addition, it is not stated anywhere who should produce sales receipts, and therefore this can be done on the company’s computer or ordered from a printing house. By the way, the second option is more preferable:

• then you can accept checks to account 10 “Materials” and to a special sub-account “Sales receipts”;

• you can register this receipt through the Receipt Order (form M-4, approved by the State Statistics Committee of the Russian Federation in Resolution 71a of October 30, 1997);

• you can formalize their subsequent transfer for use to the materially responsible person (cashier or seller) through a demand invoice (form M-11, approved in Resolution of the State Statistics Committee of the Russian Federation 71a of October 30, 1997). This document serves as the basis for writing off sales receipts for enterprise expenses;

• and you can create a materials accounting card (form M-17) - a register summarizing all movements of sales receipts.

You can, of course, develop these forms yourself, based on the requirements of Articles 9-10 of Federal Law No. 402-FZ “On Accounting” dated December 6, 2011. But why do this when there are ready-made forms?

How to register cash proceeds?

The need to keep records of sales receipts themselves for the purpose of recording revenue is indicated by many indirect and even direct rules, in particular:

• The serial number must be included on the check, i.e. in order. This means that an organization or entrepreneur must decide on the numbering order and consolidate the decision made in an order (for legal entities - in an order on Accounting Policies). Those. Will the counting of numbers begin from the beginning of the year without gaps or will there be a new numbering for each day? This is important because in both cases you may need a journal or accounting book in which, for the purpose of monitoring cash proceeds, the last used sales receipt number of the previous day (if the numbering is continuous from the beginning of the year) or all numbers issued on the current business day of checks will be recorded (if the numbering is new every day);

• sales receipt processes cash payments and (or) payments using payment cards. However, at the end of the shift, all cash revenue should be accounted for only according to the cash receipt order. This condition is stipulated in clause 5 of Bank of Russia Instructions No. 3210-U: cash is accepted according to cash receipt orders. The only exceptions are those entrepreneurs (!) who are allowed by clause 4 of these Instructions not to maintain cash documents. But how to check the completeness of the surrendered proceeds?

• Clause 5.2 of Bank of Russia Instructions No. 3210-U states that a cash receipt order can be issued at the end of all cash transactions based on(!) documents that are provided for by the old law No. 54-FZ for processing cash payments and (or) payments with payment cards, including on the basis of sales receipts. However, revenue must be taken into account for the day in full, which can be determined on the basis of issued sales receipts. How to do this? To do this, sales receipts may require simultaneous execution of a copy, for example, through a carbon copy (if the receipt is issued by hand), or the issuance of at least 2 identical copies immediately on a computer. Based on these copies with numbers in order, a single receipt order is issued for the total amount with posting (for legal entities):

Debit account 50 “Cash” Credit account 90 “Sales” sub. “Revenue”- for the total amount of cash proceeds.

The revenue issued by the cash order is entered into the Cash Book for the current day.

As for payments by payment card, in addition to the sales receipt for the purposes of Law No. 290-FZ, you must also issue a document confirming the payment for acquiring.

In this case, revenue received through acquiring is not subject to registration as a cash receipt order. This cash document is used only to reflect cash receipts, i.e. when making payments with banknotes and (or) coins (clause 1 of Bank of Russia Directive No. 3210-U).

And the proceeds received through acquiring are transferred by the bank to the current account of the organization or entrepreneur, minus the bank commission. Therefore, the receipt of such income should be reflected in the organization’s accounting by posting:

Debit of account 51 “Settlement accounts” Credit of account 90 sub. “Revenue”— acquiring income.

Video - what can be issued instead of a cash receipt:

In July 2017, an employee of the organization was given cash on account for the purchase of stationery. The employee, reporting for the purchased stationery, attached only a fiscal cash receipt with the name and quantity of purchased materials to the advance report. Is it possible for an organization to take into account materials purchased by an accountable person in expenses if the fiscal receipt is printed on an “old-style” cash register (without details that must be indicated on the cash register after 07/01/2017)? Should a sales receipt be provided in addition to the sales receipt?

On this issue we take the following position:
The basis for recognizing expenses for the purchase of office supplies by an accountable person in this case will be an advance report approved by the head of the organization with an “old-style” check attached to it.

Justification for the position:
The object of taxation for income tax for Russian organizations that are not members of a consolidated group of taxpayers is profit, which is defined as the difference between the income they receive and the amount of expenses incurred, determined in accordance with the Tax Code of the Russian Federation (TC RF). Accordingly, the tax base for income tax for this category of taxpayers is recognized as the monetary expression of profit, defined as the difference between the income they received and the expenses incurred (Tax Code of the Russian Federation).
Expenses, depending on their nature, as well as the conditions for implementation and areas of activity of the taxpayer, are divided into expenses associated with production and sales, and non-operating expenses (Tax Code of the Russian Federation). Expenses associated with production and (or) sales are divided into material expenses, labor costs, accrued depreciation amounts, and other expenses (Tax Code of the Russian Federation).
The general criteria that a taxpayer’s expenses must satisfy in order to be recognized in tax accounting are named in the Tax Code of the Russian Federation (see also the AS of the Volga District of December 12, 2014 N F06-18264/13 in case N A12-16466/2014). According to this paragraph, the taxpayer reduces the income received by the amount of expenses incurred (with the exception of expenses specified in the Tax Code of the Russian Federation), which means justified (economically justified) and documented expenses (and in cases provided for by the Tax Code of the Russian Federation, losses) incurred (incurred) taxpayer. Any expenses are recognized as expenses, provided that they are incurred to carry out activities aimed at generating income (additionally see the Constitutional Court of the Russian Federation dated 04.06.2007 N 320-O-P and N 366-O-P, Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated 12.10.2006 N 53).
In this case, documented expenses mean expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation, or documents drawn up in accordance with business customs applied in the foreign state in whose territory the corresponding expenses were made, and (or) documents indirectly confirming expenses incurred (including a customs declaration, business trip order, travel documents, report on work performed in accordance with the contract).
It follows from the Tax Code of the Russian Federation that confirmation of tax accounting data is, first of all, primary accounting documents (including an accountant’s certificate).
Cash register receipts (hereinafter referred to as CCP receipts) can be primary accounting documents confirming the actual cost of purchasing goods (work, services) in cash.
At the same time, Federal Law No. 402-FZ of December 6, 2011 “On Accounting” (hereinafter referred to as Law No. 402-FZ) defines a list of mandatory details that any primary accounting document must contain. Namely:
1) name of the document;
2) date of preparation of the document;
3) the name of the economic entity that compiled the document;
4) the content of the fact of economic life;
5) the value of the natural and (or) monetary measurement of a fact of economic life, indicating the units of measurement;
6) the name of the position of the person (persons) who completed the transaction, operation and responsible (responsible) for the correctness of its execution, or the name of the position of the person (persons) responsible for the accuracy of 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.
Thus, a cash register receipt will correspond to the concept of “primary accounting document” only if it contains all of the above details.
Representatives of tax authorities make the same conclusion. Thus, in the letter of the Federal Tax Service of Russia for Moscow dated April 12, 2006 N 20-12/29007, the position is expressed that cash register checks can be primary accounting documents confirming the actual cost of purchasing goods (work, services) in cash, including if the receipt issued to the buyer contains a list of goods purchased. If the check does not contain such a list, the presence of one cash register check is not enough for the intended purpose. In this case, the buyer is issued a sales receipt indicating the name of the organization (individual entrepreneur), the name and type (article) of the product, price, date of sale and the name of the seller (see also Federal Tax Service of Russia for Moscow dated June 26, 2006 N 20-12 /56636@).
In the situation under consideration, the cash register check does not contain all the mandatory details contained in Law N 402-FZ, namely, signatures and names of positions of the persons who carried out the implementation (see Federal Tax Service of Russia dated June 25, 2013 N ED-4-3/11515@). Therefore, an organization does not have the right to use such a check as a basis for reflecting expenses in both accounting and tax accounting.
Representatives of the Moscow tax authorities believe that if there is a list of purchases in the CCT receipt, a sales receipt is not needed (see letters of the Federal Tax Service of Russia for Moscow dated 04/26/2011 N 17-15/041152, dated 06/26/2006 N 20-12/56636 @, UMNS of Russia for Moscow dated 06.10.2004 N 26-12/64015).
However, in this situation, in addition to the cash receipt, an advance report is drawn up, which, in turn, is the primary document. Accordingly, in the situation under consideration, we believe that the presence of a sales receipt is not necessary.
Also, the Federal Tax Service of Russia dated June 25, 2013 N ED-4-3/11515@ states that when making cash payments, a cash receipt is issued not to an organization, but to an individual - an employee of this organization. The organization's posting of inventory items purchased for it by an employee is carried out on the basis of primary accounting documents, in particular an advance report, sales receipts, as well as documents confirming the fact of payment - cash register receipts, receipts for cash receipts.
Taking into account the above, the organization has the right to confirm the expenses incurred with a cash receipt, however, in order to account for expenses for tax purposes, along with a cash receipt, other primary documents are necessary that indicate the connection of the expenses incurred with the organization’s activities aimed at generating income.
Drawing up an advance report in violation of the requirements established by law, as well as the absence of necessary attachments to the advance report (or their improper execution) entails non-compliance of the advance report with the requirements of the legislation of the Russian Federation.
These expenses, when applying the accrual method, can be taken into account when calculating the tax base for income tax on the date of approval of the advance report as part of others related to production and sales (Tax Code of the Russian Federation).
Based on paragraphs. 6.3 clause 6 of Bank of Russia Directive No. 3210-U dated March 11, 2014 “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses,” the accountable person is obliged to do so within a period not exceeding three working days after the expiration date the period for which cash was issued on account, or from the date of going back to work, present to the chief accountant or accountant (in their absence, to the manager) an advance report with attached supporting documents.
Thus, we believe that the basis for recognizing expenses for the acquisition of office supplies by an accountable person in this case will be an advance report approved by the head of the organization that meets the requirements of Law N 402-FZ, with a cash receipt attached to it confirming the actual costs of purchasing office supplies ( Federal Tax Service of Russia for Moscow dated April 26, 2011 N 17-15/041152@), as well as other documents confirming the validity of the expenses incurred and their connection with activities aimed at generating income (see also Federal Tax Service of Russia dated June 25, 2013 N ED- 4-3/11515@).
A similar point of view follows from the Federal Tax Service of Russia for Moscow dated July 19, 2012 N 17-15/64647 (see also the Ministry of Finance of Russia dated September 17, 2008 N 03-03-07/22, dated April 3, 2007 N). At the same time, tax authority specialists noted that supporting documents, which are a necessary appendix to the advance report, including cash receipts, must be properly executed.
The requirements for a cash receipt are determined by the Federal Law of May 22, 2003 N 54-FZ "On the use of cash register equipment when making cash payments and (or) settlements using electronic means of payment" (hereinafter referred to as Law N 54-FZ) as amended 07/03/2016 N 290-FZ. The mandatory details that generally must be contained in a cash receipt include (Law No. 54-FZ):
- taxation system used in the calculation;
- sign of calculation (receipt of funds from the buyer (client) - receipt, return to the buyer (client) of funds received from him, - return of receipt, issuance of funds to the buyer (client) - expense, receipt of funds from the buyer (client) issued to him, - expense return);
- name of goods, payment, disbursement, their quantity, price per unit including discounts and surcharges, cost including discounts and surcharges, indicating the VAT rate (except for cases of settlements by users who are not VAT payers or are exempt from the duties of a VAT payer , as well as making payments for goods that are not subject to taxation (exempt from VAT);
- the amount of the calculation with a separate indication of the rates and amounts of VAT at these rates (except for cases of settlements carried out by users who are not VAT payers or exempt from fulfilling the duties of a VAT payer, as well as settlements for goods not subject to taxation (exempt from taxation) VAT) etc.
The details that must be indicated on the cash register receipt from July 1, 2017 differ significantly from the details that should have been indicated on the cash register receipt before July 1, 2017 (clause 4 of the Regulations on the use of cash registers when making cash settlements with the population , approved by the Government of the Russian Federation dated July 30, 1993 N 745).
However, due to the shortage of fiscal drives on the Russian market, we believe that the seller may not have been able to switch to using an online cash register and, accordingly, has the right to use old cash register equipment, but if there are circumstances indicating that the seller has taken all measures to compliance with the requirements of the legislation of the Russian Federation regarding the use of cash register equipment (for example, the conclusion by the user of a contract for the supply of a fiscal drive within a reasonable period before the expiration of the block of electronic control tape protected (ECLZ) or before the deadline for the possibility of its possibility determined by the legislation of the Russian Federation on the use of cash register equipment use) (see Thus, in our opinion, the fact of issuing a cash receipt of the “old” sample, subject to the actual purchase of office supplies, the absence of signs of dishonesty on the part of the organization, and also in the presence of a properly executed expense report, cannot be an absolute circumstance preventing the recognition the expenses under consideration when calculating taxable profit, as evidenced by a number of materials from arbitration practice.
For example, in the Federal Antimonopoly Service of the Volga District dated June 18, 2013 N F06-4602/13 in case N A12-20760/2012, the judges indicated that tax legislation does not oblige the taxpayer to check the condition of the cash register when purchasing goods (work, services) counterparty techniques and proper check processing. At the same time, the reliability of the documents submitted by employees confirming the expenses incurred is determined by the organization itself (FAS of the Central District dated July 7, 2009 N A64-578/08-26 (the Supreme Arbitration Court of the Russian Federation dated November 18, 2009 N VAS-13355/09 denied transfer for review in the manner supervision to the Presidium of the Supreme Arbitration Court of the Russian Federation)).
At the same time, we believe that it is possible to ask the seller to issue a certificate or other similar document, which will indicate that the seller has entered into an agreement for the supply of a new cash register or fiscal drive in accordance with the requirements of the law.
Based on the above, we believe that a cash receipt and an advance report are sufficient to confirm expenses when calculating income tax. However, it is possible that the inspectors will have a different point of view on this issue, and then the legality of recognizing expenses for the purchase of office supplies by the organization may have to be defended in court.

Prepared answer:
Expert of the Legal Consulting Service GARANT
auditor Pivovarova Marina

Response quality control:
Reviewer of the Legal Consulting Service GARANT
professional accountant Rodyushkin Sergey

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.