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Sale without receipt. What is a check for and in what controversial moments is it important

Posts: 4 Contact by name Quote selection | Quote According to article 493 of the Civil Code, a retail sale contract is considered concluded in the proper form from the moment the seller issues the buyer a cash or sales receipt 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. In accordance with paragraph 1 of Art. 2 federal law dated May 22, 2003 No. 54-FZ “On the application cash register equipment when making cash settlements and (or) settlements using payment cards” all organizations and individual entrepreneurs when selling goods, performing work or providing services for cash or using payment cards, they are required to use cash register equipment included in State Register.

Is it possible not to issue a check to the buyer?

On the second copy, you must receive a mark of acceptance of the claim: the signature of the person who accepted the claim, its transcript (last name, first name, patronymic, position), date of acceptance, seal or stamp of a legal entity (or individual entrepreneur). The presence of a seal (stamp) on a claim is not necessary - the courts, in most cases, consider the fact that the claim was served without it as proven.

Info

The claim can be sent by mail, and it is obligatory by registered mail with a notification of receipt and with an inventory of the investment (make an entry in the inventory - a claim with such and such requirements). Documents received from the mail (check, inventory of attachments, notification of delivery) must be kept - they will be proof that the addressee has received your claim.

What to do if you are sold expired products

Can I expect compensation? The most difficult thing in this case is to prove that the milk from this particular store ruined the clothes (or, for example, flooded the smartphone in the bag), experts say. You should start proving with photographic fixation of damage - take a picture of the milk packaging, check, damaged property. You will also need an expert opinion that the cause of the spoilage was milk, and a check from dry cleaning or service center- you need to provide maximum evidence. Of course, the easiest way to do this is if the incident occurred in the store itself, for example, when you removed the milk from the shelf or transferred it to the tape.

In this case, you need to start proving already in the store - fix damage, find witnesses to the incident, etc. When paying for the purchase, you were not given a receipt. how to protect your rights? Such tests are required to be carried out by the manufacturer, but conducted poorly.

Penalty for not issuing a check

Failure to issue a check is one of the most widespread violations in trade. The reason is clear: tax evasion. The check is printed by KKM - a cash register.

At the same time, fiscal information about the received amount remains in the KKM memory. Entrepreneurs do not have the right to change the memory of KKM and cannot do this (at least in theory).

Attention

If the check is not issued, then there is no fiscal amount in memory. But since 2006, unfortunately, consumers have lost this right and are forced to contact the service center.

However, there are a number of grounds on which the buyer can still demand a refund from the seller for the marriage: if the defect cannot be eliminated at all or within the period established by law (14 days), and also if the next breakdown is identical to the one that has already been. In your case, you have the right to refuse a protracted repair.

No need to listen to any excuses - it's not your problem.

Where to complain about the sale without a receipt

This document can serve as a sales receipt, receipt or other form. The document must contain the following information:

FULL NAME. entrepreneur or organization name,
TIN of the seller,
Document number, date of issue,
Name and quantity of goods or services purchased,
purchase amount,
FULL NAME. and the position and personal signature of the person who issued the document directly.

In the case of the sale of a number of goods and services included in the list of the All-Russian classifier services to the population OK 002-93, approved by the Decree of the State Standard of Russia dated 06/28/1993 N 163 (in particular, repair household appliances, transportation of passengers and goods, Maintenance cars, etc.) instead of cash receipt forms apply strict accountability. It is these documents that must then be issued to the buyer.

Where to complain if sold without a receipt

Instruction 1 You will still have to prove the purchase of goods from a particular seller. The testimony of witnesses, packaging with the seller's logo, the serial number of the goods, photo or video filming of the purchase process, etc. will be enough.
As a rule, in the markets, when returning products, the seller knows the shortcomings of his product and, when contacting him on the day of purchase, readily returns money for a low-quality product or thing. 2 Contact the seller by showing the product. Orally ask for a refund. In case of refusal, make a written claim, listing and attaching all available proof of purchase, including phone numbers and names of witnesses. Keep your requirements short and to the point. The claim must be written in two copies, one - to the seller, the second remains with you with the following notes: date, signature and stamp of the seller on acceptance of the claim.
Today we do not have such an opportunity. According to the new decree of the Cabinet of Ministers, which has come, our departments are not even provided for in Kyiv. They are in the Decree of the President, their existence is stipulated in the law, but not in the resolution of the Cabinet of Ministers.”
It turns out that the department can act only upon the fact of a complaint, and it has no right to prevent a violation in advance. Therefore, citizens should be very careful when buying goods.

It is better not to save money, but to purchase goods at a licensed point and with a quality guarantee. How to protect your rights in the supermarket The "Law on the main provisions of state control" also came into force.

This means that in order to check some enterprise, we are obliged in 10 days this enterprise warn. This is a huge minus, since we can't catch anyone hot. Everything can be fixed in 10 days. After all, we check only what is indicated in the complaint.

Sold goods without a receipt where to complain

Law "On Protection of Consumer Rights"); if you claim damages, you must attach documents confirming the amount of damages caused to the claim (check, and if you were poisoned by an expired product, a certificate from a doctor and a check for medicines); - indicate which documents are attached to the claim (a copy of a sales or cash receipt, etc.). - the claim can also mention the intention to apply to Rospotrebnadzor or to the court to protect their rights if the seller refuses to voluntarily satisfy the claim. - Full name, signature of the applicant and date. Sanctions removed from Russian stores expensive products - Rospotrebnadzor The claim must be prepared in two copies.

The claim can be handed over personally, having arrived at the store. One copy must be handed over to the seller, administrator or other authorized person (the head of the legal entity is not obliged to accept the claim personally).

For non-issuance to the buyer of a document confirming the transfer of money, at his request, a fine is provided under Art. 14.5 of the Code of Administrative Offenses of the Russian Federation. If the buyer did not demand this document, then the seller may not issue anything.

For management accounting and control of cashiers instead of cash registers, an individual entrepreneur can use the POS system without fiscal functions. If the check still has to be issued If the seller is not exempt from the application of control cash register, then checks must be issued at each sale.

Use UTII as a tax regime.

After the purchase, the inspector draws up the results of the inspection (Letter of the Tax Service dated 03.28.2006 N MM-6-06 /). The document drawn up based on the results of the purchase is a confirmation of the sale of goods and can be used to prove a violation committed by the seller in terms of non-fulfillment of the obligation to issue a cash receipt (question 15 of the Review judicial practice RF Armed Forces N 2 dated June 26, 2015).

Responsibility for non-issuance of a cashier's check of the Code of Administrative Offenses in part 6 of Article 14.5 states that the refusal to issue a check to the buyer at his request entails a warning or a fine:

IP - 2000 rubles;
officials - 2000 rubles;
organizations - 10,000 rubles.

Consequently, for the seller in the situation provided for by Part 6 of Article 14.5 of the Code of Administrative Offenses, failure to issue a cashier's check will entail a fine.

concept cash discipline unites a number of norms and restrictions regarding the acceptance, issuance, storage of cash Money at the enterprise, in case of non-cash payments - their accounting as part of the cash transactions. Any manipulation of cash, including the issuance of salaries, the acceptance of payments for goods and services, as well as their timely documenting are called cash registers. The set of norms adopted as the basis for maintaining a cash register is not established by the management of private companies, but is determined by legislative acts Russian Federation.

Penalty for an unbroken check for LLCs and individual entrepreneurs in 2018

A new scale of penalties for an unbroken check for services rendered or commercial activities introduced Law No. 290-FZ in July 2016. For violators - individual entrepreneurs, the amount of fines increased by 2-5 times. In accordance with article 14.5, clause 2 of the Code of Administrative Offenses of the Russian Federation, any operation for receiving funds by an entrepreneur is accompanied by a check on the cash register, and the proceeds are taken into account both for the goods sold and for the service provided.

The IP penalty for failure to issue a cash receipt in 2018 is provided for by the above law and amendment 2 to Article 14.5 of the Code of Administrative Offenses and amounts to an amount of ¼ to ½ of the cost of the service provided or goods sold, but not less than 10,000 rubles. In practice, it looks like this: if a check is not issued for the amount of 200,000 rubles, then the fine will be from 50,000 to 100,000 rubles, but if the purchase amount is only 20 rubles, then the fine for a check not punched at the checkout will be 10,000 rubles.

Penalty for the lack of a cash register for individual entrepreneurs and LLC

Any organization or individual entrepreneur making monetary settlements with customers in cash or bank cards, is obliged to hand over to the buyers a check from a registered cash register. Work without a cash register is simply prohibited. A mandatory check document is issued in cases where:

the seller sold the goods;

employees of the company provided paid services to the client;

the client received the previously ordered service.

If a check for the above services is not issued, a fine will be imposed on the work of an organization or individual entrepreneur.

When exercising control and supervision over compliance by entrepreneurs with the law on CCPs, the tax authorities monitor settlements using online cash desks, evaluate the completeness of the data provided by organizations and record the revenue received by them. Violators will be fined for not using the IP cash register, in accordance with Part 2 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation.

Type of administrative violation	Type of punishment for an official	Type of punishment for legal persons and IP
Non-use of cash registers in cases established by Russian law	Fine from ¼ to ½ of the amount of the calculation carried out without the use of cash registers, but not less than 10,000 rubles;	A fine from ¾ fourths to the full amount of the calculation carried out without the use of LTT, but not less than 10,000 rubles.
Use of LTT that does not meet the requirements new edition Art. 4 of the Federal Law of May 22, 2003 No. 54-FZ.	Fine from 1,500 to 3,000 rubles;	Fine from 5,000 to 10,000 rubles
Violations in the work of CCP in accordance with the requirements of Art. 4.2. "Procedure for registration, re-registration and de-registration of cash registers" of Federal Law No. 290-FZ in	Fine from 1500 to 3000 rubles	Fine from 5,000 to 10,000 rubles.
Non-direction by an organization or an individual entrepreneur when using a cash register to a buyer of a cash receipt in electronic form.	Fine 2,000 rubles;	A fine of 10,000 rubles.
Non-transfer by an organization or an individual entrepreneur, when using a cash register receipt, of a cash receipt to the buyer at his request in cases provided for by law	Fine 2,000 rubles;	Fine 10,000 rubles

All new fines for non-use of cash registers in 2016 came into force on July 15, 2016, and a fine for non-use of cash registers for individual entrepreneurs in 2018, the so-called online cash registers, are effective from February 1, 2017.

Penalty for exceeding the cash limit in 2018

The concept of "cash limit" means the maximum allowable amount of cash in the cash vault, safe or cash desk of the organization by the end of the working day. A similar norm was introduced by the Central Bank of the Russian Federation, however, the accounting department of the enterprise sets its maximum individually at the beginning of each calendar year.

Cash surpluses may legitimately be allowed on certain days. Valid reasons, according to paragraph 2 of the Directive of the Bank of Russia dated March 11, 2014 No. 3210-U, are:

pay wages and various kinds assistance, but not more than five working days after the withdrawal of funds from the company's settlement accounts;

carrying out cash transactions involving cash on non-working days or holidays.

Other circumstances cannot serve as a justification for exceeding the limit and entail penalties.

The law allows selected categories of small business commercial companies, enterprises, organizations, individual entrepreneurs to cancel the cash limit. To abandon the limit amount, you do not need to take any special actions, it is enough to simply comply with certain standards. 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 »:

limited number of staff - does not exceed 100 people for the past calendar year;

marginal income for services performed and goods sold - no more than 800,000 rubles, excluding VAT;

participation in authorized capital other legal entities - no more than a quarter of the share.

If any of the organizations falls within the scope of these requirements, it can keep any amount of funds in cash.

What administrative penalty is imposed in cases of violation of the cash limit? Legal entities are punished in the form of a fine in the amount of 40,000 to 50,000 rubles, individual entrepreneurs and officials(accountant and manager) are subject to penalties in the amount of 4,000 to 5,000 rubles.

Whether a cash receipt is issued to customers in your trade enterprise or not is what the tax inspector will first of all pay attention to during the audit. And if the store's customers do not have a cash receipt, then both the cashier and the unscrupulous entrepreneur will face trouble, fines, and administrative liability. Read our article about the rules for issuing checks in retail and online stores.

As you know, every individual entrepreneur, legal entity, and in general, any business entity, regardless of its organizational and legal form, is obliged to observe cash discipline. Control over observance of cash discipline in the company is carried out by inspectors of the Office of the Federal Tax Service during on-site inspections.

The tax authorities have the right to check the correctness of maintaining the cash book, filling out receipts and debit orders, settlement and payrolls - that is, all documents related to the movement of funds in the organization.

And besides scheduled inspections, which the business owner will know about in advance, the tax authorities can “visit” the store unscheduled and check whether your cashier will issue a fiscal cash receipt to the “mystery shopper-inspector” during the test purchase or “forget” to do so.

Requirement in without fail to issue cashier's checks to buyers and customers is enshrined in the Federal Law of May 22, 2003 No. 54-FZ "On the use of cash registers (CREs) in cash settlements and (or) settlements using payment cards."

Business.Ru online cash desk for sales in retail stores complies with 54-FZ and EGAIS. Suitable for stalls and small shops. To get started, you only need a computer or a smart terminal, and a fiscal registrar for them. As a result, you get a full-fledged POS system at the price of a fiscal registrar!

The second article of this Federal Law reads: “The cash register equipment included in the State Register is used on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when they make cash payments and (or) payments and use payment cards in cases of sale of goods, performance of work or provision of services.

Paragraph one of the fifth article of the same Federal Law says that organizations and individual entrepreneurs using cash registers in their work are obliged to issue to buyers (clients) when making cash payments and (or) payments using payment cards at the time of payment, printed cash register equipment, cashier's checks.

Organizations or individual entrepreneurs providing services to the public can carry out cash settlements and settlements using payment cards without the use of cash registers, but only on condition that instead of cash receipts customers will be given the appropriate strict reporting forms, which are equated to a cashier's check.

At the same time, entrepreneurs must be guided by the “Regulations on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers”, approved by Decree of the Government of the Russian Federation on May 6, 2008 No. 359.

If a trade or service enterprise does not break through and issue a cash receipt to its customers or clients, this is an indicator that the entrepreneur is fulfilling his obligations to comply with cash discipline and infringes on the rights of consumers, hoping that if a person, after purchasing the goods, will not have a cash receipt on hand check, it will be much more difficult for him to return the goods.

A cash receipt is a primary accounting document printed on paper using cash registers and confirming the fact of purchasing a certain product or service and making cash and non-cash payments for it.

The cash receipt must be transferred to the buyer or client at the time of the purchase and sale transaction - transfer fiscal document is confirmation of the transaction. A cash receipt is necessary for the buyer or client in case he wants to return the purchased product or replace it.

According to Decree of the Government of the Russian Federation of July 30, 1993 No. 745, each check that is issued to the buyer or client at the time of the transaction must contain the following information without fail:

Name of the organization that issued the check;
TIN of the organization;
KKM serial number on which the check was printed;
Ordinal of this check;
Date and time of the purchase;
The total amount of the purchase (service) (may also indicate the cost individual goods and total amount)
Sign of the fiscal regime.

In addition to this mandatory information, other data may be reflected on the check at the discretion of the owner of the organization or individual entrepreneur.

A sales receipt is a strict reporting form, which is a confirmation of a purchase made in a company. A sales receipt is provided to individuals and legal entities upon their request, for example, in the case when the cash receipt indicates only the paid amount of the purchase, and the person needs a more detailed breakdown of what type of product and at what cost was purchased.

Also, sales receipts are issued to customers in the absence of a cash register at the enterprise. This is necessary because, in accordance with the rules of trade, the seller is obliged to issue to buyers a document confirming the fact of the purchase.

Unlike a cash receipt printed by a cash register, a sales receipt is filled in by the cashier by hand, where the type and name of the goods, as well as its cost, are entered in special columns. The following information must be reflected on the sales receipt:

Title of the document;
Order number of the check, date of issue;
Full name of the organization that issued the check, its address;
TIN of the organization or individual entrepreneur;
List, name and type of goods purchased, services rendered or work performed, the cost of each of the goods;
The total amount of the purchase;
Full name, position of the person who issued the sales receipt, his signature, company seal (if any).

In general, it must be said that there is no unified or approved form of a sales receipt, and therefore a sales receipt can be issued in free form, and firms can issue it either independently or purchase standard sales receipts from printing houses.

It should be noted that recently the need to issue sales receipts has disappeared because most of the new-style cash registers print the full name, type and cost of individual purchase goods immediately on the cash receipt.

If the organization uses outdated cash registers, where the type of goods is not displayed on the cash receipt, but only the amount paid by the buyer, in this case the sales receipt must be issued by the entrepreneur at the first request of the buyer.

Both documents - a cash receipt and a sales receipt - are necessary, for example, in the case when a person spends the company's accountable funds to purchase services or goods and must document his purchases to the accounting department.

It is the cash and sales receipt that will help confirm the fact of the targeted spending of money. In general, however, entrepreneurs are legally allowed to issue a sales receipt together with a cash receipt or issue a sales receipt in cases where there is no cash receipt.

But still, there are organizations in our country that are not required to settle accounts with their customers or clients using cash registers, which means that they are not required to issue cash receipts.

With the program for optimizing the work of the Business.Ru Retail store, you can always get an up-to-date, most detailed report that will show balances, turnover on the current account and cash desk, and a breakdown of payments for each specific day.

Also, the program will allow you to automatically draw up the main documents of the cashier, such as receipt and expenditure cash orders, in just a few clicks!

There is a category of entrepreneurs who enjoy the right not to issue cash receipts. In accordance with paragraph 2.1 of the second article of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash registers (CREs) in cash settlements and (or) payments using payment cards”, they have the right not to issue cash and non-cash settlements with the population cashier's checks of organizations and individual entrepreneurs that pay the Single Imputed Income Tax or apply the patent taxation system.

This is possible provided that, at the request of customers or buyers, they issue them a document confirming the receipt of funds for the relevant product, service, work performed.

Such a document is a sales receipt, a receipt or a similar document, which must contain such information as the name, serial number, date of issue, name of the organization, TIN of the company, name and quantity of paid purchased goods, services, amount of payment, position and full name of the person, issuing this document.

In other words, individual entrepreneurs and LLCs on UTII and a patent are exempted from the mandatory use of cash registers, but only on condition that the clients of such firms are individuals. Otherwise, non-issuance of a cashier's check during settlements will be an illegal and administratively punishable act for them.

In addition to organizations and entrepreneurs on UTII and a patent, there are other categories of companies that can make cash payments and payments using payment cards without the use of CTT.

By law, this is possible in relation to organizations and individual entrepreneurs engaged in activities such as:

Sale of newspapers and magazines;
Sale of securities, lottery tickets;
Sale of travel tickets and coupons for travel in city and public transport;
Food supply in educational institutions students and employees;
Trade in markets, fairs, exhibitions and other areas intended for the sale of goods (with the exception of shops, pavilions, kiosks, tents, car shops, car dealerships, vans, container-type premises and other similarly equipped places, open counters inside the covered premises of markets when selling non-food goods);
Random retail trade from hand carts, baskets, trays;
Sale of tea products in passenger cars;
Sale in kiosks of ice cream and soft drinks on tap;
Trade in beer, kvass, milk, vegetable oil, live fish from tanks;
Trade in vegetables and gourds at random;
Reception from the population of waste materials, glassware;
Realization of goods and services in religious organizations;
Sale of postage stamps.

Also work without cash registers and, accordingly, not issue cash receipts in the right of organizations and individual entrepreneurs located in hard-to-reach and remote areas, as well as pharmacy organizations located in feldsher and feldsher-obstetric stations located in rural areas.

As for online stores, they are also required to issue cash or sales receipts to their customers.

A few years ago, fines for non-issuance of a cash document were increased several times. These measures were taken because check failure is one of the most widespread violations of trade rules in our country.

The reason why entrepreneurs avoid issuing cashier's checks en masse is the desire to hide income and, therefore, avoid paying taxes.

Since in the cash register, when printing a check, all information about the amount received at the cash desk remains, and now it is transferred directly to the tax authorities online, it means to hide this information from the tax authorities will not work. "No check - no fiscal amount in the CCP memory - no tax!" - so say unscrupulous entrepreneurs.

Today, tax inspectors "catch" businessmen violating the law on the use of cash registers during unscheduled inspections and test purchases. It is also not uncommon for Rospotrebnadzor and tax service there are complaints from dissatisfied customers to whom entrepreneurs refuse to issue checks.

Such vigilant citizens should be feared by every business owner and "do not joke" with the issuance of cashier's checks. It is the repeated complaints of customers that can become the basis for an unscheduled tax audit.

Failure to issue a check: liability and penalties

According to Article 14.5 of the Code of Administrative Offenses of the Russian Federation, refusal to issue a document at the request of the buyer (client) in the case provided for by federal law entails a warning or the imposition of an administrative fine. For citizens, the amount of the fine will be from 1.5 to 2 thousand rubles, for officials - from 3 to 4 thousand rubles, for legal entities - from 30 to 40 thousand rubles.

In other words, for not issuing a check for the first time and if the entrepreneur has not been brought to administrative responsibility before, he may simply be warned by tax inspectors. But for a repeated violation or, if during the tax audit other violations of cash discipline in the organization are revealed, the businessman will face an administrative fine.

Some entrepreneurs do not issue cashier's checks to their customers or clients, citing a breakdown of the cash register. In fact, according to the law, in the event of a breakdown of cash registers in an organization, all settlements with the population, acceptance and issuance of cash must be stopped until the cash register is repaired and cannot issue cash receipts.

It must be remembered that if the cash receipt was not issued to the buyer, the entrepreneur will face a fine in any case.

Read articles about working with a cash register in a store:

Organizations and individual entrepreneurs, taking into account the specifics of their activities or the peculiarities of their location, can make settlements without the use of cash registers when carrying out the following activities and when providing the following services: "Code of the Russian Federation on Administrative Offenses" dated December 30, 2001 N 195-FZ ( as amended on 07/06/2018) (as amended.

Fines for working without a cash register and other violations related to the use of cash registers

Only these violations can serve as a reason for imposing a fine. Also, the tax authorities, imposing a fine unlawfully, use the unwillingness of the entrepreneur to go to court and prove his case.

Therefore, be careful and do not neglect the opportunity to argue with the tax inspector and bring him to clean water. Penalty for working without a cash register: For individual entrepreneurs (IP).

Cash payments

That is, not to all buyers, but only to those who demand.

Exception: provision of services to the population (individuals). 3) When providing services to the public (individuals), regardless of the mode (STS or UTII), it is necessary either to apply KKM and issue a cash receipt to customers in the usual manner, or issue a BSO (to all customers, and not just upon request).

4) On the simplified tax system or UTII in the implementation special types activities: trading in markets and fairs, peddling small retail trade in food and non-food products, sale of ice cream, newspapers and magazines (full list in paragraph 3 of Art.

How to do retail business

It seems that everything is simple: when a lot of goods are sold at once, then this is wholesale trade, and when one by one or in small quantities, then this is retail. However, the difference retail from wholesale.

actually, it's not about that.

By law, you are considered to be a retailer of goods if the buyer is using them for personal rather than business purposes.

But as a seller, you do not have to control what the person who bought it from you does with the product.

Sale without receipt

But it is necessary to get rid of the "gray" trading schemes.

Let not immediately, but it will be better for everyone, including business. Failure to issue a check is one of the most widespread violations in trade.

The reason is clear: tax evasion. The check is printed by KKM - a cash register. At the same time, fiscal information about the received amount remains in the KKM memory.

Entrepreneurs do not have the right to change the memory of KKM and cannot do this (at least in theory).

Sale of goods for cash without a cash register

Otherwise, you can say God knows what, and everything will be "past the cash register." Anton Sverchkov Development Director, Moscow June 16, 2009, 14:33 “Cash settlements with the population without the use of cash registers are regulated by the Regulation approved by the RF Government Decree No. 171 dated 31.03.2005.

According to this document, organizations that provide certain services to individuals may not have a cash register.

A new scale of penalties for an unbroken check for services rendered or for commercial activities was introduced by Law No. 290-FZ in July 2016.

Penalty for not issuing a check

For violators - individual entrepreneurs, the amount of fines increased by 2-5 times. In accordance with article 14.5, clause 2 of the Code of Administrative Offenses of the Russian Federation, any operation for receiving funds by an entrepreneur is accompanied by a check on the cash register, and the proceeds are taken into account both for the goods sold and for the service provided.

the seller sold the goods;




		Fine from 1500 to 3000 rubles
		Fine 2,000 rubles;	A fine of 10,000 rubles.
		Fine 2,000 rubles;	Fine 10,000 rubles

Cash surpluses may legitimately be allowed on certain days. Valid reasons, according to paragraph 2 of the Directive of the Bank of Russia dated March 11, 2014 No. 3210-U, are:

The consumer does not have a sales or cash receipt

When buying goods, the seller issues a check to the consumer as proof of the conclusion of the contract of sale and acceptance of money from him as payment. For various reasons, the consumer may not have a check: he may not take it, lose it, or simply throw it away. The absence of a receipt is a significant obstacle to satisfying the consumer's requirements for the seller when defects are found in the purchased product.
In accordance with Art. 493 of the Civil Code of the Russian Federation, 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 of the Civil Code of the Russian Federation), the retail sale and purchase agreement is considered concluded in the proper form from the moment issuance by the seller to the buyer of a cash or sales receipt or other document confirming payment for the goods.
By virtue of par.

What is the penalty for not issuing a check (unbroken) in 2018

5 st. 18 of the Law of the Russian Federation of February 7, 1992 N 2300-1 "On Protection of Consumer Rights" (hereinafter referred to as the Law on Consumer Rights Protection), the consumer's lack of a cash or sales receipt or other document certifying the fact and conditions of the purchase of goods is not a basis for refusal to meet his demands. Paragraph 3, paragraph 1, Art. 25 of the said Law provides that the consumer's lack of a sales or cash receipt or other document confirming payment for the goods does not deprive him of the opportunity to refer to witness testimony.
Although formally, according to the Law on the Protection of Consumer Rights, the absence of a cash or sales receipt does not prevent the presentation of claims, in fact, the consumer is deprived of the opportunity to protect his rights. Quite often unscrupulous sellers refuse to recognize their goods, so it is difficult for the buyer to prove that the goods were purchased from this particular seller.
Consider what evidence can confirm the fact of purchasing goods from a particular seller.
As pointed out by the Supreme Court of the Russian Federation, in accordance with paragraph 5 of Art. 18 of the Consumer Rights Protection Act Art. 493 of the Civil Code of the Russian Federation, the absence of a consumer's cash or sales receipt or other document certifying the fact and conditions of the purchase of goods is not a basis for refusing to satisfy his requirements by the seller (manufacturer, authorized organization or authorized individual entrepreneur, importer). In the event of a dispute, the consumer has the right to refer to witness testimony in support of the fact of the conclusion of the contract and its terms, which are evaluated by the court in conjunction with all the evidence collected in the case (paragraph 21 of the resolution of the Plenum Supreme Court RF dated September 29, 1994 N 7 "On the practice of considering cases on consumer protection by courts").
It is also rightly noted in the legal literature that testimonies are the most common evidence of the fact of the purchase of goods * (1), although not the most compelling. Witness testimony is evaluated by the court in conjunction with all the evidence collected in the case, and if the consumer can confirm the fact of purchasing goods from a particular seller solely by witness testimony, then, most likely, satisfaction of his requirements will be denied, since the lawsuit should assess the relevance, admissibility , the reliability of each evidence separately, as well as the sufficiency and their interconnection in the aggregate (FAS resolution Northwestern District dated September 14, 2010 N A52-1361 / 2008).
Important clarifications on the problem under consideration are given in Section 3 of the Order of the Ministry of Antimonopoly Policy of Russia dated May 20, 1998 N 160 "On Certain Issues Related to the Application of the Consumer Rights Protection Law".
In accordance with Art. 493 of the Civil Code of the Russian Federation, along with sales receipts and cash receipts, documents confirming the conclusion of an agreement also include other documents confirming payment for the goods, for example, they may include operational documentation in which payment is noted, sales receipts, warranty cards, and other similar documents (Letters of the Federal Tax Service of Russia for the city of Moscow dated May 28, 2010 N 17-15 / 056421 "On the procedure for the return of funds by an individual entrepreneur to the buyer", dated November 2, 2005 N 22-12 / 80195 "On processing the return of monetary amounts on returned cashier's checks", UMNS of Russia for Moscow dated June 5, 2002 N 29-12 / 25658 "On processing the return of goods"). In a specific case, this may be the originally issued invoice (letter of the UMNS of Russia for Moscow dated March 20, 02 N 29-08/1/12423 "O application of CMC in case of early departure of the client from the hotel).
As pointed out by Omsk and Sverdlovsk regional courts and the Perm Regional Court, in the absence of a cash or sales receipt, evidence of the purchase of goods in a particular trading place can serve as: marks on the sale in the passport for the goods; warranty card; testimony of witnesses. Admissible evidence is also: the conclusion of a specialist; the conclusion of the warranty service workshop on the identified malfunctions in technically complex goods; the consumer's statement to the defendant with the relevant requirements with a mark confirming the fact that the claim was delivered to the seller; response to a claim; evidence confirming the losses of the consumer from the use of goods of inadequate quality.
It should be borne in mind that the burden of proving the fact that the goods were purchased from a particular seller, within the meaning of paragraph 1, paragraph 5, Art. 18 of the Consumer Protection Act and in accordance with Art. 56 Code of Civil Procedure of the Russian Federation is assigned to the buyer. So, in one of the cases under consideration, the court suggested that the plaintiff provide evidence testifying to the purchase of an antenna in the Technosila store in order to further establish the circumstances of the case, but at the court session the plaintiff refused to present any evidence, referring to the fact that evidence should be presented defendant. If the plaintiff failed to prove the circumstances to which he referred in confirming the legitimacy of his claims, the court had no grounds to satisfy the claims and he justifiably refused to satisfy the plaintiff (determination of the Moscow City Court dated October 28, 2010 N 33-31403). Similarly, the Moscow City Court acted in other cases with similar circumstances (determination of 4.10.10 N 33-30936).
The efficiency of the consumer himself in collecting evidence of the purchase of goods from a particular seller serves him well and facilitates subsequent work in court.
Let's take the following example. The plaintiff purchased a salad from the defendant, in the course of eating which one of his upper teeth broke. Immediately after the incident, the plaintiff filed a written statement with the defendant about the presence of a foreign object in the goods sold to him, and the statement received was registered by the defendant. The restaurant administrator refused to inspect the goods, but the money was returned to the plaintiff, and the remains of the salad were packed, sealed and handed over to the plaintiff. In accordance with the conclusion of the forensic biological examination carried out as part of the resolution of this dispute, among the remains of the lettuce was a gray solid particle of about 5 mm in size, irregular in shape, which is a fragment of a stone. The court critically assessed and rejected the defendant's arguments that the plaintiff himself could put a pebble in the remains of the lettuce, since the packaging of the biological material - the remains of the salad - was made by the defendant's employees and sealed with an accompanying inscription, the signature of the defendant's employees and his seal, violations of the integrity of the packaging of the biological material during expert research was not found. From the defendant in favor of the plaintiff, his expenses for paying for the services of a dentist and compensation for non-pecuniary damage were recovered (cassation ruling of the St. Petersburg City Court dated April 26, 2011 N 33-61072011).
Thus, the consumer needs to remember that the burden of proving the fact of purchasing goods from a particular seller lies with the consumer himself, so he should take care of collecting all the necessary evidence in a timely manner.

A. Bychkov

Material provided by the publication "Financial newspaper"

Penalty for violation of cash discipline for individual entrepreneurs and LLCs in 2018

The concept of cash discipline combines a number of norms and restrictions related to the receipt, issuance, storage of cash at the enterprise, in case of non-cash payments - their accounting as part of cash transactions. Any manipulations with cash, including the issuance of salaries, the acceptance of payments for goods and services, as well as their timely documentation, are called cash transactions. The set of norms adopted as the basis for maintaining a cash desk is not established by the management of private companies, but is determined by legislative acts of the Russian Federation.

Penalty for an unbroken check for LLCs and individual entrepreneurs in 2018

A new scale of penalties for an unbroken check for services rendered or for commercial activities was introduced by Law No. 290-FZ in July 2016. For violators - individual entrepreneurs, the amount of fines increased by 2-5 times. In accordance with article 14.5, clause 2 of the Code of Administrative Offenses of the Russian Federation, any operation for receiving funds by an entrepreneur is accompanied by a check on the cash register, and the proceeds are taken into account both for the goods sold and for the service provided.

Penalty for the lack of a cash register for individual entrepreneurs and LLC

Any organization or individual entrepreneur making cash settlements with customers by means of cash or bank cards is obliged to hand over to customers a check from a registered cash register. Work without a cash register is simply prohibited. A mandatory check document is issued in cases where:

the seller sold the goods;

employees of the company provided paid services to the client;

the client received the previously ordered service.

If a check for the above services is not issued, a fine will be imposed on the work of an organization or individual entrepreneur.

Type of administrative violation	Type of punishment for an official	Type of punishment for legal persons and IP
Non-use of cash registers in cases established by Russian law	Fine from ¼ to ½ of the amount of the calculation carried out without the use of cash registers, but not less than 10,000 rubles;	A fine from ¾ fourths to the full amount of the calculation carried out without the use of LTT, but not less than 10,000 rubles.
The use of LTT that does not meet the requirements of the new edition of Art. 4 of the Federal Law of May 22, 2003 No. 54-FZ.	Fine from 1,500 to 3,000 rubles;	Fine from 5,000 to 10,000 rubles
Violations in the work of CCP in accordance with the requirements of Art. 4.2. "Procedure for registration, re-registration and de-registration of cash registers" of Federal Law No. 290-FZ in	Fine from 1500 to 3000 rubles	Fine from 5,000 to 10,000 rubles.
Non-direction by an organization or an individual entrepreneur when using a cash register to a buyer of a cash receipt in electronic form.	Fine 2,000 rubles;	A fine of 10,000 rubles.
Non-transfer by an organization or an individual entrepreneur, when using a cash register receipt, of a cash receipt to the buyer at his request in cases provided for by law	Fine 2,000 rubles;	Fine 10,000 rubles

Penalty for exceeding the cash limit in 2018

Cash surpluses may legitimately be allowed on certain days.

The amount of the fine for an unbroken check in 2018 for individual entrepreneurs

Valid reasons, according to paragraph 2 of the Directive of the Bank of Russia dated March 11, 2014 No. 3210-U, are:

payment of wages and various types of assistance, but not more than five working days after the withdrawal of funds from the company's settlement accounts;

carrying out cash transactions involving cash on non-working days or holidays.

Other circumstances cannot serve as a justification for exceeding the limit and entail penalties.

limited number of staff - does not exceed 100 people for the past calendar year;

marginal income for services performed and goods sold - no more than 800,000 rubles, excluding VAT;

participation in the authorized capital of other legal entities - no more than a quarter of the share.

If any of the organizations falls within the scope of these requirements, it can keep any amount of funds in cash.

What administrative penalty is imposed in cases of violation of the cash limit? Legal entities are punished in the form of a fine in the amount of 40,000 to 50,000 rubles, individual entrepreneurs and officials (accountant and manager) are subject to penalties in the amount of 4,000 to 5,000 rubles.

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