What to do and where to complain if a check has not been issued?

Is the seller required to issue a receipt?

For any payments - in cash or using bank cards - the seller must give the buyer a check . This rule is enshrined in Federal Law in Federal Law No. 54-FZ dated May 22, 2003, which also indicates that transaction accounting techniques must be used by everyone, without exception. In one form or another, the transfer of funds for a product or service must be recorded by the seller.

However, individual entrepreneurs may refuse to use cash register equipment (cash register equipment), provided that they use a single tax and provide certain services. Individual entrepreneurs and LLCs that are payers of UTII or PSN may not issue cash receipts, but they must issue receipts or sales receipts instead of cash receipts to confirm the fact of purchase of a service or product.

Obligation to issue a cash receipt

In accordance with the requirements of the law, in particular, certain provisions of Federal Law No. 54-FZ, the obligation of business entities to issue cash receipts to customers directly depends on their (the business entities) organizational and legal form, as well as the specifics of the activities they carry out, according to the constituent and registration documents.

At the same time, for some categories of sellers - both organizations and individual entrepreneurs - the use of cash registers is not a prerequisite for carrying out the target activity.

Cash receipts are not required to be issued by organizations and individual entrepreneurs paying taxes in a special regime (UTII or PSN). However, sellers belonging to this category are required, at the request of the client, to issue a handwritten sales receipt (payment receipt or similar document), which from a legal point of view is equivalent to a cash receipt.

Also, cash receipts are not issued by organizations and individual entrepreneurs engaged in certain types of activities, including:

1. Sale of newspapers on paper, as well as sale of other goods through newsstands , provided that the share of printed products in the kiosk’s turnover is at least 50%, and the assortment sold is approved by the executive authority of the constituent entity of the Russian Federation.
2. Sales of: lottery tickets and securities; travel documents (conductor or driver) in public transport; food products in educational institutions.
3. Trade: ice cream; soft drinks on tap; from tankers (milk, live fish, kerosene, etc.); seasonal products in bulk (including fruits, potatoes, melons); religious paraphernalia sold by official representatives of the Russian Orthodox Church.
4. Retail trade at fairs, markets, exhibition complexes or other areas of similar purpose . An exception is specially equipped retail outlets located in designated areas and ensuring the display and safety of goods (shops, auto shops, pavilions, etc.).
5. Hand-to-hand sales of food and non-food products outside the stationary retail network (with the exception of those subject to mandatory labeling and technically complex goods, respectively) on trains and on board aircraft.
6. Repair and production of keys and metal goods; shoe repair and painting; acceptance of glass containers and waste materials (except for scrap metal, as well as precious metals and stones); sales of folk art products by manufacturers.
7. Services: supervision and care (for children, the sick, the disabled, the elderly); cutting firewood and plowing vegetable gardens; cargo transfer (at auto, airport and railway stations, river and sea ports); rental of residential premises by owners.

In addition, organizations and individual entrepreneurs operating in hard-to-reach and remote areas, as well as pharmacies operating in paramedic and paramedic-obstetric centers located in rural settlements, have the right not to issue cash receipts.

If the business entity does not belong to any of the above categories, a cash receipt when carrying out the target activity should be issued to the buyer, regardless of the existing circumstances.

At the same time, the buyer’s refusal to receive this document is not a basis for non-issuance , nor are any other reasons. For example, if the cash register is faulty, the seller has no right to accept money from customers for goods until the fault is eliminated.

Why is a check needed at all?

A cash receipt is a document that reflects the fact of purchase of a service or product. It usually contains the following information:

• what you bought (name/name of product or service)
• when did you buy it (date and time of sale)
• who did you buy it from (details of the store/seller, name of the company)
• how much you paid for a specific item.

Additionally, the change amount, your chosen payment method and other information (for example, about promotions in the store) can also be printed.

If you bought a product, then the absence of a receipt can lead to difficulties when returning it back to the store if you don’t like it or it turns out to be defective. Without a receipt in hand, you will have to prove that you actually bought the item in this particular store, from this particular seller. Thus, not issuing a receipt may be equated to a violation of the buyer’s rights, since it interferes with the return of the goods - but, in fact, if the store is equipped with cameras or there was a witness near you at the time of purchase, the seller is obliged to accept the return of the goods. This rule is enshrined in the Law “On the Protection of Consumer Rights,” although, of course, the return procedure itself will be fraught with difficulties, given that few sellers even know about such a right enshrined in law.

A cash receipt is also sometimes necessary if you purchase goods and services using company funds. In this case, since you need to document the spending of money to the accounting department, a cash receipt (or sales receipt) is proof of expenses.

Cash receipt: main functions and the need for availability in a controversial situation

Unlike a sales receipt, which is primarily used in accounting to reflect the expenditure of funds on the purchase of any product, the main function of a cash receipt is directly to confirm the fact and conditions of the transaction - retail purchase and sale and/or purchase of a service.

In accordance with legal requirements, cash receipts, among other details, must include:

• name (including legal form) and tax identification number of the business entity - seller of goods and/or services;
• location of the outlet;
• numbers – cash register (factory) and receipt (per shift);
• time and date of calculation;
• sign of fiscal regime;
• list of purchased goods and/or services;
• total purchase amount , the amount of funds contributed by the buyer and change (subject to its availability).

Thus, a cash receipt is one of the possible proofs of a purchase at a specific retail outlet (be it a store, sales office, distribution warehouse, etc.) and can be provided to the seller or another responsible or interested party if the need arises:

1. Exchange or return of goods of inadequate quality (having any shortcomings).
2. Return of goods of proper quality (if this does not contradict the law).
3. Challenging a completed retail purchase and sale transaction and/or filing any claim.

At the same time, in accordance with the provisions of the legislation of the Russian Federation (in particular, paragraph 5 of Article 18 and paragraph 1 of Article 25 of the Law of the Russian Federation No. 2300-1 “On the Protection of Consumer Rights”, as well as Article 493 of the Civil Code of the Russian Federation), the presence of a cash register, as well as a sales receipt, is not mandatory for the return or exchange of goods, subject to the presence of other direct or indirect evidence of the fact of the purchase of the said goods.

When does the seller have the right not to give you a check?

Entrepreneurs using the Single Tax or Patent have the right not to use cash receipts at all if they provide services and sell goods to an individual. However, at the same time, they are obliged to issue you a document that must confirm the fact of receiving funds from you.

Without the use of cash register equipment, an organization can engage in the following types of activities and provide the following services:

• veterinary services
• advertising (outdoor)
• auto repair and car wash
• domestic services
• retail trade (store area less than 150 sq.m.).

Also, cash register equipment may not yet (until July 2021) be used by organizations selling transport and cinema tickets, tourist vouchers and subscriptions. Such services are reflected in SSR (strict reporting forms), which are equivalent to cash receipts.

A cash receipt may also not be issued if the entrepreneur:

• sells at markets or fairs (exhibition complexes are also included in this item)
• sells in train carriages (tea, chips from conductors, for example)
• sells kvass on tap, ice cream or sells small wholesale (fish, baklava on the beach)
• sells religious goods (ROC)
• sells promotions or lotteries, as well as newspapers and magazines (in kiosks)
• carries out shoe repairs
• rents out housing (if he has the right to do so)
• provides porter services
• accepts glass containers
• sells handicrafts.

Thus, the person selling watermelons at the market is not breaking the law - he has every right not to give you a receipt. Another thing is that for such a sale of goods, the seller must have quality certificates, and if the watermelons turn out to be bad and the seller denies that you bought the product from him, you can safely contact the market administration.

Also, without a check, money can be transferred to charity (various donations, entry fees), as well as purchasing something in a remote area (hard-to-reach regions and areas). In rural areas, pharmacies located in paramedic stations are also exempt from issuing a check.

What can replace a check?

A sales receipt can replace a cash receipt . If an organization exercises the right not to issue cash receipts, it must issue another document - this is a sales receipt (as well as a receipt or any other document). Although the form of such a document is not approved by law, it must contain the same information as in the cash receipt - that is, the document must reflect the fact and details of your purchase. In addition, the sales receipt also displays the full name of the person who issued it and his signature confirming the fact of purchase of the service or product. Sometimes the company seal is also affixed.

When purchasing in an online store, an electronic form of a cash receipt is also acceptable if you purchased an electronic service that does not involve physical transfer of the item to you (for example, you bought an e-book or subscription).

Mild punishment for a bounced check

Who is guilty

According to the Code of Administrative Offences, either a company or a specific employee can be fined for an unissued cash receipt. But so far, arbitration judges have not reached a consensus on when an enterprise should be held accountable for the mistakes of its employees and when not.

The Supreme Arbitration Court believes that the company is responsible for its sellers, since they trade on its behalf. That is, if an employee does not knock out a check, then you can fine not only him, but also the company (Resolution of December 9, 2003 No. 10964/03). The Constitutional Court is of the same opinion (ruling dated December 14, 2000 No. 244-O).

But there is a very important point: no one can be held administratively liable if his guilt has not been established (Article 1.5 of the Administrative Code). The company will be guilty only if it did not ensure that the rules for using the cash register were followed by a specific employee.

You are not required to prove the company's innocence. It is the tax authorities who will have to prove that you did not take all measures in your power to prevent the violation. So let them think what exactly you didn’t do. And the court will interpret all unremovable doubts in your favor.

We turn the arrows to the employee

Since the fine for a bounced check for a company is at least 10 times greater than for the seller, you should try to transfer all responsibility to him. To do this, write the following in the employment contract with each seller in the “Responsibilities” section:

"1. When selling goods for cash or using plastic cards, the employee is obliged to punch out cash register receipts and give them to customers at the time of receipt of money. Otherwise, the cashier-operator is liable in accordance with current legislation.”

The seller’s obligation to use cash registers should also be specified in his job description, approved by order of the general director. Also print out the Standard Operating Rules for Cash Register Machines, approved by letter of the Ministry of Finance dated August 30, 1993 No. 104, and familiarize the employee with them against signature.

An employment contract, job description and cashier's receipt for familiarization with the operating rules of the cash register machine can be drawn up retroactively and presented after verification in court. If the tax authorities try to argue that you did not show them these documents during the audit, the arbitrators most likely will not listen to them - you were not obliged to do this (an example of this is the resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated October 22, 2003 No. A31-2241 /16).

When drawing up a protocol on an administrative violation, the inspector will require an explanatory note from both the director of the company (or his deputy) and the seller. The head of the company must write in it that the administrative violation occurred solely through the fault of the employee, who grossly violated both the job description and the terms of the employment contract.

The employee must take the blame. That is, indicate in the explanatory note that the violation occurred through his fault, since he was familiarized with his obligation to use the cash register in advance.

If you complete all the documents listed above, the court will most likely support you and cancel the fine from the company and director.

We are not responsible for strangers

Unfortunately, not all judges believe that the condition of the employment contract regarding the seller’s obligation to use cash registers exempts the company from administrative punishment.

For example, the Federal Arbitration Court of the Moscow District indicated that even if an employee’s employment contract stipulates his responsibility for non-use of cash registers, this will not protect the company from a fine (resolution of December 11, 2003 No. KA-A40/9801-03).

But in any case, the company must be responsible only for the actions of its employees. One company managed to avoid a fine because the person who violated the sales rules was not an employee. At the trial, representatives of the company presented extracts from the staffing table and a register of information on the income of individuals. The seller who violated the law was not listed in these documents. The Federal Arbitration Court of the Northwestern District exempted the company from the fine (resolution dated September 1, 2003 No. A56-34686/02).

Another company found such a way out. She entered into a service agreement with an entrepreneur. Under this agreement, the company transferred its goods to him, and he had to make payments to customers.

Although the goods did not belong to the entrepreneur, he was responsible for the use of cash register equipment. The company name also did not appear on the checks. However, the tax inspectorate punished not the entrepreneur, but the company, for failure to use CCT. The arbitration court canceled the fine. The judges noted that since the company itself did not make payments to the population, it cannot be held accountable for not using cash registers (Resolution of the Federal Antimonopoly Service of the Volga District of November 11, 2003 No. A72-4338/03-E352).

Rather than pay a fine, it’s better to give it as a gift

Any company is required to issue a check if it sells goods, work or services for cash. But if you want to give something to someone, you don’t need to punch a receipt. That's why some companies do this. In the store they put up an advertisement with something like this: “If you are not given a receipt, your purchase is at the expense of the establishment.” If the cashier accidentally does not punch the check, the buyer will simply get the money back. It turns out that the goods were given as a gift, which means there is nothing to carry through the cash register.

This measure insures against test purchases and will serve as an additional argument that the company is not to blame for not using cash registers. On the contrary, she did everything to avoid it.

In the “Responsibilities” section of the employment contract with the seller, you need to discuss: if you didn’t punch the check, consider it as a gift to the buyer. It might look like this:

"2. The employee is obliged to return the buyer’s money for the goods if he did not punch the receipt for the purchase or punched the receipt for a smaller amount. In this case, the goods are considered transferred to the buyer free of charge.

3. The employee bears full financial responsibility for the goods transferred to the buyer free of charge.”

This is better than paying tens of thousands of rubles in fines. And employees will take their responsibilities more responsibly.

Look at the documents

Pay attention to this moment. Tax officials check the use of cash registers, but this is not tax control. Therefore, inspectors are fully subject to the provisions of Law No. 134-FZ of August 8, 2001 “On the protection of the rights of legal entities and individual entrepreneurs during state control (supervision).” Article 7 of this law establishes the procedure for ordering an inspection.

So, one “crack” from the tax inspector when checking cash registers is not enough. The inspector must have instructions from the head of the inspection specifically to conduct an inspection of the use of CCP. Any other clause (for example, “it is instructed to check the procedure for compliance with cash circulation, conducting cash transactions,” etc.) does not give the right to check the correct use of the cash register. These are completely different articles of the Code of Administrative Offenses.

The order for the inspection must indicate the timing of the inspection, the name of your company, position and full name. inspector. If the protocol and inspection report do not indicate what measures the company has not taken to apply the cash register, you can safely appeal the decision to hold the company accountable in court. The main thing is not to miss the deadline established for this - ten days from the date of receipt of a copy of the contested decision.

Penalty for a broken cash receipt:

– from the company – from 30,000 to 40,000 rubles;

– from the head of the company (entrepreneur) – from 3,000 to 4,000 rubles;

– from the seller – from 1500 to 2000 rubles

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