You can download the cash receipt order (CRO) form on our website:

We offer you to download the PQS form for free in the 2 most common file formats - Word and Excel. In this case, the already completed form is presented in Excel, located below.

However, downloading a cash receipt order is not all; you should make sure that this is the current form of the document.

NOTE! As of August 19, 2017, new rules for conducting cash transactions are in effect, which you can familiarize yourself with.

What requirements must the cash receipt order form meet?

On our website you can download the PKO form using Form KO-1 (corresponding to OKUD number 0310001), approved by Decree of the State Statistics Committee of the Russian Federation dated 08/18/1998 No. 88. Russian organizations are prescribed to use only this form by Bank of Russia Directive No. 3210-U dated 03/11/2011 .

For more information about what standards primary documents must meet, read the article “Primary document: requirements for the form and the consequences of its violation” .

NOTE! Individual entrepreneurs who, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of business activity, may not draw up cash documents and a cash book (clauses 4.1, 4.6 of instruction No. 3210-U).

How to fill out the PKO form

Downloading the cash receipt order form is the first stage of the task, and the next step will be to correctly fill out this document. A completed PQS sample may look like this:

A cash receipt order can be issued on paper or using technical means - the data is entered on a computer, then the PKO is printed and signed. In addition, the receipt can be issued in electronic form, provided that it is protected from unauthorized access, distortion and loss of information. In this case, the PKO is signed with an electronic signature (clause 4.7 of instruction No. 3210-U).

You can print out the completed sample cash receipt order and place it on the cashier’s desk along with instructions for filling it out, which we will provide below.

Filling out the PKO form: nuances

There are a number of nuances that characterize the procedure for filling out a cash receipt order form. Let's look at them.

The “Structural unit” column should be filled out only if cash is accepted from an employee of the organization. If they are transferred by another legal entity or individual, then a dash should be placed in the corresponding paragraph of the form.

The “Debit” and “Credit” items contain the accounts of the Chart of Accounts (approved by Order of the Ministry of Finance dated October 31, 2000 No. 94n) in accordance with the essence of the business operation.

The column “Purpose code” is filled in by organizations that use the appropriate coding system.

The column “Amount of rubles, kopecks” of the KO-1 form is filled in only with numbers, rubles and kopecks are separated by a comma (for example, “200.75”). In the “Amount in words” column, rubles are indicated in words (the first word is capitalized), and kopecks are indicated in numbers. You should also put a dash (if the document is filled out on a computer, then a continuous sequence of consecutive dashes) in the empty spaces of the corresponding column after indicating the amount in words.

If the company does not work with VAT, then in the “Including” column you should enter “Without VAT”. Otherwise - the corresponding VAT amount.

In the “Appendix” paragraph, you should record the primary documents that are the basis for entering figures into the PKO (for example, a cashier’s report).

In addition to the main part of the KO-1 form, you will also need to fill out a receipt, which is included in the structure of the PKO. The receipt will appear in the document on the same page as the main part of the form. As for affixing the seal, based on business customs, the seal is often affixed so that part of it is on the receipt, and the other part is on the PKO. Please note that in this case, claims from the tax authorities are possible. However, you can try to challenge them (see, for example, the decision of the Seventh Arbitration Court of Appeal dated 04/06/2010 No. 07AP-1517/10). In addition, today such disputes seem to us to be of little relevance, since in connection with the entry into force of the law of April 6, 2015 No. 82-FZ, the seal for organizations has ceased to be a mandatory requisite.

See also material Printing is not a required attribute of the primary » .

The order must be signed by the cashier or other authorized person. The cashier checks the signatures of authorized persons on the PKO with the samples (except for the situation when the receipt is issued in electronic form).
If the document is filled out by an individual entrepreneur and does not hire a cashier, then the appropriate authority to sign the document is assigned to him. A receipt is issued to the person who deposited funds into the cash register.

NOTE! If you fill out the PKO electronically and sign with an electronic signature, then you can send a receipt to the depositor of funds at his request by email (clause 5.1 of instruction No. 3210-U).

From 08/19/2017, the cashier can issue a general cash receipt order at the end of the day for the entire amount of cash receipts, confirmed by fiscal documents - cash receipts and BSO online cash register (clause 4.1 of instruction No. 3210-U).

Results

A cash receipt order is a primary document drawn up on the unified form KO-1. The PQO is filled out when funds are received at the cash desk and can be in either paper or electronic form. In the latter case, the PCP is signed using electronic signatures.

If VAT is erroneously highlighted in the cash receipt order (the postings are made correctly). VAT is not highlighted in accounting. Can the tax authorities find fault with such a mistake?

For violation of the procedure for handling cash and the procedure for conducting cash transactions, the organization and (or) its officials face a fine. The fine is:

In the dispute, the basis for holding the organization liable was the incorrect filling out of cash settlement orders. The court also came to the conclusion that in this case there was an incorrect execution of the primary documents, and not their absence (Resolution of the Federal Antimonopoly Service of the Ural District dated March 28, 2007 No. F09-2113/07-S2).

The rationale for this position is given below in the materials of the Glavbukh System.”

In the receipt order and the receipt for it, in the line “Base”, indicate the content of the business transaction. For example, “payment of invoice No. 123 dated April 2, 2013.” In the “Including” line, indicate the VAT amount in numbers or write “Without VAT.” In the “Attachment” line, list the documents attached to the cash receipt order.

Such rules are established by instructions approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88.*

Elena Popova, State Advisor of the Tax Service of the Russian Federation, 1st rank

2. Situation: How to correct an error in the primary document

Correct errors in primary documents as follows: cross out the incorrect text and write the corrected text above the crossed out text. Crossing out is done with one line so that the correction can be read. Certify corrections in documents with the signatures of the persons who compiled the document (indicating their last names and initials or other details necessary to identify these persons), and indicate the date the correction was made. You cannot make corrections to cash and bank documents. Such rules are established by paragraph 7 of Article 9 of the Law of December 6, 2011 No. 402-FZ, section 4 of the Regulations approved by the USSR Ministry of Finance on July 29, 1983 No. 105, and paragraph 2.1 of the Bank of Russia Regulations of October 12, 2011 No. 373-P .*

Sergey Razgulin, actual state adviser of the Russian Federation, 3rd class

3.Article: Is it possible to correct orders and payments?

Answered by Elena Pozdnyakova, auditor, consultant, full member and leading consultant of IBRF

“...In the new law “On Accounting” there is no such restriction as there was in the old one, that it is prohibited to correct cash and bank documents. Do we have the right to correct errors made in cash orders and payments?..”

No, the company does not have the right to correct these documents. Despite the fact that such rules are not in the Federal Law of December 6, 2011 No. 402-FZ, they are defined by other acts. It is still not possible to correct cash documents and payment orders. In relation to incoming and outgoing cash orders, this is prohibited by clause 2.1 of the Regulations, approved. Bank of Russia 10/12/11 No. 373-P. And with regard to payment cards, the prohibition is defined in paragraph 2.4 of the Regulations, approved. Bank of Russia 06/19/12 No. 383-P.*

During the inspection, organizations and entrepreneurs may also be asked to:*

Attention: an organization (individual entrepreneur) may be held liable for violating the procedure for handling cash and the procedure for conducting cash transactions.

Such violations include:*

This procedure is provided for in Part 1 of Article 15.1 of the Code of the Russian Federation on Administrative Offenses.

For violation of the procedure for handling cash and the procedure for conducting cash transactions, the organization and (or) its officials, as well as the entrepreneur, face a fine. The fine is:

- for officials (chief accountant, and in the absence of the position of chief accountant, for the head of the organization).
- acts on the return of funds to buyers (clients) for unused cash receipts;
- a journal for recording the readings of summing cash and control counters of cash registers operating without a cashier-operator;
- printouts of reports from the fiscal memory of cash registers and used fiscal memory drives;
- CCT control tapes on paper or printouts of the control tape made on electronic media;
- incoming and outgoing cash orders;*
- journal of registration of incoming and outgoing cash documents;
- advance reports in form No. AO-1;
- cash book according to form No. KO-4;
- certificate-report of the cashier-operator;
- information on cash register meter readings and revenue in form No. KM-7;
- order on the cash balance limit;
- other primary documents necessary for verification.
- making cash settlements with other organizations in excess of the established amounts;
- non-receipt (incomplete receipt) of cash to the cash desk;
- failure to comply with the procedure for storing available funds (accumulation of cash in the cash register in excess of established limits).
- for an organization – from 40,000 to 50,000 rubles;
- for officials (chief accountant, and in the absence of the position of chief accountant for the head of the organization), entrepreneurs - from 4,000 to 5,000 rubles*

Cashiers (cashiers-operators) are not considered officials. This follows from the definition of the category “officials”, which is given in Article 2.4 of the Code of the Russian Federation on Administrative Offenses. The responsibility of citizens for such an offense is not provided for by law (Article 15.1 of the Code of Administrative Offenses of the Russian Federation). This conclusion is confirmed by paragraph 14 of the resolution of the Plenum of the Supreme Court of the Russian Federation dated October 24, 2006 No. 18.

Oleg Khoroshy, State Advisor to the Tax Service of the Russian Federation, III rank

What it is

Receipt cash order (PKO)- this is one of the cash discipline documents that is drawn up every time admission cash to the cash register. The PQR is compiled in one copy by an accounting employee and signed by the chief accountant (the person replacing him).

The receipt for the PKO is signed by the chief accountant and the cashier, certified by the cashier's seal and handed over to the person who deposited the money, while the order itself remains in the cash register. The stamp is placed only on the receipt. There is no need to put half a stamp on the cash receipt order and half on the receipt (as was done before).

note, starting from June 1, 2014, a simplified procedure for maintaining cash discipline is in effect, according to which individual entrepreneurs are more not obliged draw up cash documents (PKO, RKO and cash book).

PKO form (form KO-1)

Receipt cash order (form KO-1), valid in 2019:

• download the form in word format;
• download the form in excel format.

How to fill out the PKO

Instructions for filling out the cash receipt order form

In line "Organization" the legal form is indicated (LLC, CJSC, etc.) and the name of the organization (for example, LLC “Company”).

In line "OKPO Code" it is necessary to indicate the OKPO code in accordance with the notification received from Rosstat. If the code has not been assigned, put a dash.

In field "Document Number" the serial number of the cash register is indicated (the numbering of incoming and outgoing cash documents during the year must be continuous, and start anew from the beginning of the next year).

In field "Date of preparation" The date of receipt of money at the cash desk is indicated in the format DD.MM.YYYY (for example, 03/05/2017). The PKO must be issued on the day the money is received at the cash desk, so the date the money is received and the day the order is generated coincide.

In the column "Debit" indicates the debit account number to which cash is received (as a rule, this is the account 50 – “cash desk”).

In the column “Corresponding account, sub-account” The account number of the source of money receipt is indicated in accordance with the chart of accounts:

• 51 – receipt of money from the current account;
• 62 – receipt of money from buyers and customers;
• 71 – return of money from accountable persons;
• 73-2 – compensation for damage (from employees);
• 75-1 – contribution of money from the founders to the authorized capital;
• 90-1 – receipt of retail revenue.

Count "Analytical Accounting Code" filled in only if the corresponding codes are available.

In the column "Sum" The amount of funds received at the cash desk is indicated in numbers.

Count "Destination code" filled out, as a rule, by non-profit organizations in the event of receipt of funds in the order of targeted financing.

In line "Taken from" The full name of the individual or the name of the organization from which funds are received is indicated.

In line "Base" It is necessary to indicate the basis for receipt of money, for example: “Money was contributed as a contribution to the authorized capital” or “Payment under agreement dated 02/05/2017 No. 10” etc.

In line "Sum" The amount of money received at the cash desk is indicated in words. In this case, rubles are written with a capital letter, and kopecks with numbers. In empty fields you must put a dash.

In line "Including" The rate and amount (in numbers) of VAT are written. If value added tax is not provided, a dash is placed or the entry “Without VAT” is made.

In line "Application" details of the attached primary documents (if any) are indicated.

IN receipts data from the cash receipt order is duplicated.

note, it is prohibited to make corrections in the cash receipt order.

Samples of filling out the PQS in 2019

Below are examples of filling out the cash receipt order form in 2019.

Receiving cash revenue from retail sales imposes certain responsibilities on the organization. If settlements between organizations for the sale of goods, works, and services occur mainly in a non-cash manner, then settlements with individuals usually occur in cash, less often using electronic means of payment.

In this article we will examine in detail the preparation of cash documents, accounting, tax accounting and postings for retail revenue that comes in the form of cash from individuals. Let's touch a little on the need to use cash register equipment.

1. Selling for cash with a cash register

2. How to register retail sales

3. How to fill out the cashier-operator log

4. Retail sales report

5. PKO for retail revenue

6. Entering PKO data into the cash book

7. Postings for retail revenue - example

8. Retail invoice and sales ledger

9. Retail accounting using the simplified tax system

10. Report on retail sales in 1C: Accounting

So, let's go in order. If you don't have time to read a long article, watch the short video below, from which you will learn all the most important things about the topic of the article.

(if the video is not clear, there is a gear at the bottom of the video, click it and select 720p Quality)

We will discuss the topic further in the article in more detail than in the video.

1. Selling for cash with a cash register

A legal entity or individual entrepreneur planning to accept cash as payment for his goods, work or services or make payments using payment cards, first of all decides whether he is obliged to use cash register equipment, or whether he can use other forms of confirmation of payment acceptance .

The scope of application of cash register equipment (CCT) is regulated by Federal Law dated 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.” In 2016, global changes were made to it.

Despite the fact that the topic of this article is not directly devoted to the use of cash registers in calculations, we will touch upon this issue. Because Further paperwork directly depends on this.

CCT is used by all organizations and individual entrepreneurs when they make cash payments or payments using payment cards in the case of the sale of goods, performance of work or provision of services. This is the default condition.

Terms of mandatory use of CCP when paying cash and cards with customers:

• - from February 1, 2017 - for those who are already using CCP
• - from July 1, 2018 - for organizations and individual entrepreneurs providing services to the population (now they issue BSO), for taxpayers on UTII and patent (now they can issue sales receipts at the request of the buyer), owners of vending machines.

Cash registers used in calculations must allow online transmission of calculation data to the tax office via the Internet. fiscal data operator(OFD). The buyer can receive both a paper check and a check by email (this will be done through a special application on the buyers’ phones).

There are a number of exceptions when CCP may not be used. Among them, for example, the sale of newspapers and magazines, travel documents, trade at markets and fairs, peddling trade, sale of kvass and milk from tanks, hawking vegetables, etc. Also, cash register systems are not used for settlements in remote and hard-to-reach areas.

Therefore, in the near future, when selling for cash, it will be mandatory to use a cash register, with very limited exceptions.

2. How to register retail sales

So, from now on we will assume that you are using a cash register. But simply running a check on a cash register and handing it over to the buyer (send it to him by email) is not all. Or rather, everything is just beginning, since you need to know how to document retail sales.

You should clearly understand the differences between the operating cash desk and the main cash desk of the organization. Operating cash– this is a box with cash at the cash register (the accounting document here is the cashier-operator’s journal). Main (main) cash desk- this is the money for which the cash register limit is established (the accounting document is already different - the cash book).

First, we will discuss the responsibilities of the cashier-operator for accepting funds and processing documents. Then we will analyze the procedure for transferring cash from the operating cash desk to the main one.

So, during the sale, each buyer is punched and given a cash receipt. All movements on the operating cash desk are reflected in Cashier-operator's journal. In connection with the transition to online cash registers, it is not yet clear whether this journal will need to be maintained in the future or not. But while it is in use, it has not been cancelled, so we will discuss the procedure for maintaining and filling it out.

Regulations:

• “Standard rules for the operation of cash registers when making cash settlements with the population” (approved by the Ministry of Finance of the Russian Federation on August 30, 1993 No. 104, applied to the extent that does not contradict Law No. 54-FZ)
• “Album of unified forms of primary accounting documentation for recording cash settlements with the population when carrying out trade operations using cash registers” (forms approved by Resolution of the State Statistics Committee of the Russian Federation dated December 25, 1998 No. 132) - this document approved the form of the Cashier-Operator Journal KM-4.

Despite the dates, these documents are current.

The cashier-operator's journal is used to record transactions regarding the receipt and expenditure of cash (revenue) for each cash register machine of the organization, and is also a control and registration document of meter readings. The cashier-operator's journal KM-4 is the main document reflecting the movement of cash in the store's cash register. It is set up for each cash register separately.

3. How to fill out the cashier-operator log

The journal must be laced, numbered and sealed with the signatures of the head and chief accountant of the organization.

All entries in the “Journal of the cashier-operator” KM-4 are kept by the cashier-operator in chronological order, line by line, without spaces, in ink or a ballpoint pen.

Entries are made on the basis z-reports(report with cancellation), which are taken at the end of the working day (shift). We will not give examples of z-reports, because... their appearance depends on the cash register used.

Each new report must be formatted on a new line. You can see an example of filling in the screenshots below.

If three shifts and different cashiers work on one cash register, then three separate lines from the same date must be entered.

Pay attention to column 11 “Deposited in cash” - this column indicates only the amount of cash received from customers (card payments and returns are not included).

An entry in the journal should be made every time a shift at the cash register was opened, even if no cash was received at the cash register for the day.

4. Retail sales report

After the z-report is taken and the next line in the cashier-operator’s journal is filled in, certificate-report of the cashier-operator according to form No. KM-6. The certificate report reflects the readings of the cash register counters at the beginning and end of the shift, revenue for the day (shift), and the amount returned by customers. These data are identical to those entered in the cashier-operator’s journal.

The Z-report is attached to the cashier-operator’s certificate (retail sales report) and, together with cash proceeds, is submitted to the main cash register.

5. PKO for retail revenue

So, we found out that at the end of the working day, retail revenue is transferred from the operating cash desk to the main cash register. In this case, the cashier of the main cash register receives (from the cashier or senior cashier) cash proceeds, a certificate from the cashier-operator (retail sales report) and a z-report attached to it.

The cashier must issue a PKO in the name of the person depositing cash proceeds to the main cash desk (cashier, senior cashier) - for the entire amount of proceeds received from him. If several cashiers hand over the proceeds, then the PCO is issued for each one.

In the line “Accepted from” the full name of the person who is donating the proceeds is indicated, in the line “Base” - retail proceeds (you can also indicate the name of the store or the number of the operating cash register).

The receipt from the PKO is stamped and given to the depositor (cashier).

Data on receipt of cash proceeds is entered into the cash book.

6. Entering PKO data into the cash book

A cash book is a special form (journal) for recording cash transactions, which contains information on all receipts and withdrawals of cash at the organization’s cash desk.

Maintaining a cash book is based on the following: regulations:

• — Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88 “On approval of unified forms of primary accounting documentation for recording cash transactions and recording inventory results”
• — Directive of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U.

The first contains a standard cash book form (No. KO-4), the second contains some rules for filling it out. A legal entity carrying out transactions with cash, regardless of the taxation system applied, is required to maintain a cash book (clause 1, clause 4.6, clause 4 of Directive N 3210-U). Individual entrepreneurs may not keep a cash book.

You can keep a cash book on paper or electronically:

• - on paper, the book is drawn up by hand or using a computer (other equipment) and signed with handwritten signatures.
• — in electronic form, the book is prepared using a computer (other equipment) ensuring its protection from unauthorized access and signed with electronic signatures.

There are two ways to maintain a cash book on paper:

• — filled out by hand (the book is printed in advance or purchased, bound and pages numbered);
• - filled out using software and hardware (the book is filled out on a computer and then printed).

It is convenient to fill out the cash book using technical means, for example, in an accounting program. Typically, the program generates a cash book automatically, based on the entered incoming and outgoing cash orders.

At the end of each working day, the cashier prints out and signs a sheet of the cash book, and hands over the PKO and RKO issued for the day to the accountant. If no cash transactions were carried out during a working day, no entries are made in the cash book for that day.

During the calendar year (or other period determined by the organization), the printed sheets of the cash book are numbered (usually numbering occurs automatically when printed from an accounting program), collected in a folder, and at least once a year stitched into a single book, sealed in the same way as the cash book, filled out by hand, certified by the signatures of the chief accountant and the head of the organization and the seal of the organization (if you use one).

See below for an example of filling out a cash book.

7. Postings for retail revenue - example

Now that we have dealt with the preparation of primary documents, let's look at the postings for retail revenue using an example.

Ogorodnik LLC is engaged in the retail sale of vegetables to individuals. On September 14, vegetables worth 22,000 rubles were sold, incl. VAT 10%. Individuals pay in cash in the store. The cost of goods sold was 8,000 rubles. Let's make entries for retail revenue:

Debit 50-2 – Credit 90-1

Debit 90-3 – Credit 68– in the amount of 2000 rubles. – VAT charged

Debit 50-1 – Credit 50-2– in the amount of 22,000 rubles. – cash proceeds are deposited into the main cash register

Debit 90-2 – Credit 41- in the amount of 8,000 rubles. — the cost of goods sold is written off.

You can also use account 62, in which case the transactions for retail revenue will be as follows:

Debit 62-1 – Credit 90-1– in the amount of 22,000 rubles. – revenue is reflected

Debit 50-2 – Credit 62-1- in the amount of 22,000 rubles. – the buyer’s debt is repaid.

The rest is all the same.

A few words about the recognition of income for the purpose of calculating income tax. Income is recognized:

1. With the accrual method: on the date of sale of goods, works, services.
2. With the cash method: on the day money is received in bank accounts or at the cash desk.

In retail sales, if we do not consider prepayment, the moment of receipt of payment for goods, work, services and the transfer of goods, performance of work, provision of services coincides in time. Therefore, the date of recognition of income in tax accounting under the accrual method and the cash method will coincide.

Income will be recognized on the date of sale of goods, work, or services. Those. in our example, Ogorodnik LLC will reflect the receipt of income on September 14.

8. Retail invoice and sales ledger

If the seller organization is located on OSNO, then it is a VAT payer. Consequently, when selling goods, there is an obligation to charge VAT and issue an invoice. However, a retail buyer who purchases goods for his own consumption does not need an invoice.

For this situation, the Tax Code provides a separate rule. According to clause 7 of Article 168 of the Tax Code, when selling goods for cash by organizations and individual entrepreneurs in retail trade, public catering and when performing work or providing services to the population, it is not necessary to issue invoices. It is enough to issue the buyer a cash receipt or other document in the established form.

But the question arises, if an invoice is not issued for retail sales, what then should be recorded in the sales ledger? The Rules for Maintaining the Sales Book (approved by Government Decree No. 1137 of December 26, 2011) stipulate that in such a situation, the details of the cash register control tape (z-report) generated per day are registered in the sales book.

When filling out the sales book, you will also be faced with the question of what to indicate in columns 7 and 8. This is the name and TIN/KPP of the buyer, you do not have them. You need to put dashes in these columns. In column 2 “Operation type code” you will indicate code 26. This is the code for VAT evaders, including individuals.

9. Retail accounting using the simplified tax system

In tax accounting using the simplified tax system, the date of recognition of income is the date of receipt of funds from the buyer (cash method). Those. for our example, if Ogorodnik LLC works on the simplified tax system, income will be recognized on the same day - September 14, when the sale took place and the funds arrived at the cash desk.

Postings for retail revenue on the simplified tax system will be similar to the previous example, only postings for VAT calculation will be absent.

Retail tax accounting using the simplified tax system is maintained in the Income and Expense Accounting Book. The basis for making an entry in the book will be a cash receipt order, because it is the primary accounting document confirming the deposit of funds into the cash register.

The entry in the book will be something like this:

PKO No. 54 dated 09.14.16

Received from sales to retail customers

10. Report on retail sales in 1C: Accounting

For those who keep records in the 1C: Accounting program - watch how to create a report on retail sales in 1C: Accounting in video format.

What problematic issues did you encounter regarding the accounting and processing of retail revenue? Ask them in the comments!

Postings on retail revenue and preparation of cash documents

N.V. OTOCHINA,
Chief Accountant
Yu.S. SEMENOVA,
expert of the magazine "Glavbukh"

The new Federal Law No. 54-FZ “On the use of cash register equipment...” (hereinafter referred to as Law No. 54-FZ) has changed the procedure for processing documents when selling for cash. Now the seller must issue a cash receipt, even if the buyer is a legal entity. When legislators announced this innovation, it seemed that only organizations trading for cash would suffer from it - they actually had a lot of new problems.

However, after a while, the accountants of the purchasing companies also grabbed their heads: the law also added difficulties to them. Namely: it became unclear how the documents should be drawn up so that the “input” VAT could be deducted. Enterprises that, for tax purposes, determine expenses “on payment” are faced with another difficulty. Tax officials refuse to recognize their expenses unless they are supported by a cash receipt.

All these problems can be overcome if you thoroughly understand the demands of officials and understand how legal they are. Then you will be able to do what is convenient not for the tax authorities, but for your company. Our material will help you with this.

Under what conditions can VAT be refunded?

The general conditions for reimbursement of the “input” value added tax are specified in paragraph 2 of Article 171 and in paragraph 1 of Article 172 of the Tax Code of the Russian Federation. There are four of them, and the company must complete everything.

The first condition: the organization must record the purchased goods, works or services in the appropriate accounting accounts based on primary documents. It is worth emphasizing that in this case we are not referring to the primary product that the seller wrote out to you (invoice, invoice, etc.). We are talking about a document that your organization drew up when receiving values. Thus, when registering fixed assets, you should draw up an acceptance and transfer act in form No. OS-1. For received materials, a receipt order is issued in form No. M-4. The exception is works and services. The accountant of the purchasing organization does not draw up a special document for them. They arrive on the basis of a deed signed by both parties, or another document issued by the seller.

The second condition: you must pay goods (work, services), as well as the “input” tax on them. Third: the deduction is possible only if your company is a VAT payer and you intend to use the acquired assets in activities subject to this tax.

And finally, fourth: you need to receive an invoice from the supplier. Please note that paragraph 3 of Article 168 of the Tax Code of the Russian Federation obliges the supplier to issue you this document within 5 days from the date of shipment. To receive this document, a representative of your organization must present a power of attorney to the supplier. Otherwise, the employee of the organization will be considered a private person. But invoices are not issued to private individuals (Clause 7, Article 168 of the Tax Code of the Russian Federation).

What documents confirm payment?

So, now, for every cash sale, the supplier is required to issue a cash register receipt. The only exceptions are those operations that are specified in paragraph 3 of Article 2 of Law No. 54-FZ.

But sellers are still acting inconsistently: some did not understand the new norms, others did not buy the device. Some issue customers both cash receipts and counterfoils for cash receipts. Others are only checks. And there are cases when the check is not issued at all and the seller, in the old fashioned way, makes do with only a “prikhodnik”.

Let us say right away that the latter case is a gross violation of the requirements of Law No. 54-FZ. And for him they organized

The seller may be fined 30,000–40,000 rubles.

(300–400 minimum wage). This is established by Article 14.5 of the Code of Administrative Offenses of the Russian Federation (CAO RF). In addition, a fine may be collected from the manager of the enterprise and the cashier. The buyer is not responsible for the fact that he was not given a cash receipt.

As for the other two situations, both have the right to life. After all, even employees of tax authorities in different regions have not come to a consensus on how cash payments should be processed - only with a cash register check or also with a receipt. Let's consider the features of refunding “input” VAT in each of these cases.

Payment is confirmed by a cash receipt

If the seller gave you a cash receipt to confirm that you paid for the purchase, the “input” tax can be deducted. However, according to tax officials, one important condition must be met for this, namely: the tax in the receipt must be indicated separately from the cost of the goods. What is the reason for this requirement?

The fact is that paragraph 4 of Article 168 of the Tax Code of the Russian Federation states: in invoices, settlement and primary documents, VAT must be entered on a separate line. It is clear that since these documents are issued by the seller, then it is he who must allocate the tax in them.

The seller has no problems with invoices and primary accounting documents issued upon shipment. After all, the purchase price is indicated there, both with and without tax, and special columns are provided for VAT itself. Difficulties can arise just when the cash receipt comes through. After all, not all companies have such cash registers that automatically allocate tax from the cost of goods sold.

Some experts recommend not buying goods from those suppliers whose cash registers do not issue the “correct” receipts. And these sellers, in turn, are advised to change their cash registers to more modern ones. It is clear that such a recommendation is only good on paper.

After all, the supplier has the right to use any cash register entered in the state register, regardless of whether it allocates VAT on the check or not. In addition, not every organization has enough money to update its cash registers, guided solely by the interests of the client.

What to do if you nevertheless receive a check in which VAT is not included in a separate line? The answer is: take the tax as a deduction, despite the opinion of the tax authorities. Moreover, their demand in this case is illegal. Let me explain.

Clause 4 of Article 168 of the Tax Code of the Russian Federation, which states that VAT must be highlighted in payment documents, is addressed not to buyers, but to sellers. Buyers, when refunding VAT, must be guided by paragraph 1 of Article 172 of the Tax Code of the Russian Federation. And it says that they only need documents confirming payment of the tax. Therefore, if your invoice, invoice and cash receipt contain the same amount, then it is clear that you paid both the goods and VAT. Therefore, you have fulfilled all the requirements set by the code for tax refunds.

Example 1

Dorokhova O.P. On October 6, I received 7,000 rubles for a report from Temp LLC. for the purchase of office supplies. On October 7, she presented a power of attorney to the seller and bought paper for 6,000 rubles. (including VAT - 1000 rubles). At the same time, the seller issued a cash receipt, delivery note and invoice. VAT is not highlighted on the receipt. On the same day Dorokhova O.P. I handed over the paper to the Temp LLC warehouse and the advance report to the accounting department. The accountant of Temp LLC reflected this operation as follows.

DEBIT 71 CREDIT 50

– 7000 rub. – issued under O.P. Dorokhova’s report. for the purchase of stationery.

DEBIT 10 CREDIT 71

– 5000 rub. (6000 – 1000) – paper accepted for accounting;

DEBIT 19 CREDIT 71

– 1000 rub. – VAT allocated;

DEBIT 50 CREDIT 71

– 1000 rub. (7000 – 6000) – the unspent amount of accountable funds was returned to the cash desk;

DEBIT 68 subaccount “VAT calculations” CREDIT 19

– 1000 rub. – submitted for deduction from the VAT budget on the basis of an invoice received from the seller.

If you are afraid of possible disputes with tax authorities, then pay attention to one more argument. As we have already mentioned more than once, paragraph 4 of Article 168 of the Tax Code of the Russian Federation states that the tax must be highlighted in settlement and primary documents. But the code does not specify which ones. In fact, settlement documents are a type of primary documents. However, since the code separates them, let's see if the cash register receipt belongs to at least one of these categories.

Primary documents are those on the basis of which business transactions are reflected in accounting. Therefore, they must contain all the required details: the name of the business transaction, the names of responsible officials, their personal signatures, etc. (Article 9 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”).

The cash register receipt does not contain this information. And its mandatory details are specified in another document - in paragraph 4 of the Regulations on the use of cash registers... approved by Decree of the Government of the Russian Federation of July 30, 1993 No. 745 (as amended on August 8, 2003). Thus, we can say that the cash receipt is not a primary document.

Payment documents confirm the fact of transfer of money. The most common of them are payment orders, incoming and outgoing cash orders. And paragraph 3 of Article 7 of the Accounting Law states that all settlement documents must be signed by the chief accountant. A cash register check does not require such a signature.

Consequently, at the present time, until any changes have been made to the Tax Code of the Russian Federation or to the Accounting Law, a check cannot be equated with either primary or settlement documents. Therefore, the requirements of paragraph 4 of Article 168 of the Tax Code of the Russian Federation do not apply to him. By the way, arbitration courts also believe that, even if there is no separate amount of VAT on the cash receipt, the tax can still be deducted (Resolution of the Federal Antimonopoly Service of the Ural District dated July 8, 2003 No. F09-1961/03-AK).

However, many sellers have come up with such a way out of the situation. In addition to checks, they began to issue transcripts for them, where they indicate what exactly was sold, how much it cost and what the amount of tax was (this is convenient for sellers, since the revenue will not be reflected twice, as when issuing a cash receipt order). So, if you were given such a transcript and the VAT amount is indicated in it, then your last doubts should disappear. Tax authorities will not be able to prove that you did not pay VAT, and therefore it cannot be deducted. Therefore, to avoid any misunderstandings, ask the supplier for such a transcript.

Received cash receipt and counterfoil for cash receipt order

If in addition to the check you were also given a receipt, then there will be no problems with deducting tax, regardless of whether VAT is highlighted in the check or not. After all, here you essentially have two documents confirming payment. Therefore, it is enough for the tax amount to be entered on a separate line in only one of them - in the stub of the cash receipt order. To be fair, we note that in practice, suppliers do not always issue receipts to recipients, since it is unprofitable for them - they have to figure out how to avoid double accounting of revenue. Moreover, the seller is not responsible for not issuing a receipt order. After all, having entered the proceeds through the cash register, he had already taken into account the cash.

The following situation cannot be ruled out: you were given both a receipt and a check, but VAT is not highlighted in either document. Is it possible to refund the tax? Yes, you can. And if officials interfere with this, then defend your rights using the arguments that we gave above. Feel free to refer to arbitration practice. Thus, paragraph 8 of the information letter of the Supreme Arbitration Court of the Russian Federation dated December 10, 1996 No. 9 states that even if the tax is not highlighted in the settlement documents (which are cash receipt orders), the buyer can still reimburse it. The main thing is to prove that the tax was included in the amount paid. Therefore, if you have an invoice for the same amount, this means that you paid for the goods (work, services) including VAT. And if the receipt order contains a link to the invoice, then the tax authorities will definitely be forced to give in.

However, you must agree that it is better not to bring the matter to trial. To do this, instruct the procurement employee to carefully monitor how the supplier issues documents. After all, it’s not at all difficult to make sure that he indicates VAT in the receipt.

The seller issued only a cash receipt order

We have already noted that, unfortunately, not all organizations managed to acquire cash registers by June 28 of this year. Therefore, it is quite possible that representatives of some enterprises, purchasing valuables with cash, did not receive a cash register receipt. Let’s say right away that if you have a counterfoil for the cash receipt order, where VAT is entered on a separate line, then there should be no problems with its reimbursement. Since all the conditions established by the Tax Code are met in this case. If VAT is not indicated, then the tax can also be refunded. True, you need to be prepared to argue with the tax authorities. Well, now you have arguments with which to operate.

At the same time, in such a situation, some enterprises may encounter difficulties of a completely different nature. This applies to companies that, when calculating income tax, use the cash method or use a simplified taxation system. This is because their expenses are recognized only after payment (clause 3 of Article 273 and clause 2 of Article 346.17 of the Tax Code of the Russian Federation). And, according to some tax department employees, the absence of a cash receipt indicates that the expenses have not been paid. And even the receipt for the receipt order cannot confirm the costs. With the adoption of the new law, it is the cash register receipt that is the document confirming payment.

However, this statement by tax officials can be disputed. Indeed, according to Article 252 of the Tax Code of the Russian Federation, all expenses must be supported by documents. But we won’t find a list of these documents in the code. Meanwhile, the receipt in the receipt indicates that you paid for the purchase. Therefore, you have every reason to include its cost in expenses. After all, the code does not require cash payments to be supported solely by a cash receipt! There is no such provision in Law No. 54-FZ. It only establishes the seller’s obligation to issue a check, but does not say anything about the fact that the buyer will be able to take into account his expenses only after receiving this document. Thus, you have the right to confirm your expenses with a receipt for the cash receipt order.

Example 2

Rosinka LLC uses the cash method when calculating income tax. In July, through an accountable entity, the organization purchased an office desk for cash. Its cost is 5400 rubles. (including VAT - 900 rubles). The seller issued a delivery note, an invoice, as well as a counterfoil for the cash receipt order, where the tax was placed on a separate line.

In July, accountant of Rosinka LLC 900 rubles. “input” tax was deducted. And the cost of the table is 4,500 rubles. (5400 – 900) – included in material expenses that reduce profit.

So, regardless of whether VAT is highlighted on the cash receipt or not, the buyer has legal grounds to accept it for deduction. In this case, one can and should argue with officials, since, as we have already said, their demands are not confirmed by the provisions of the Tax Code of the Russian Federation. If you are not ready for such disputes, then you can protect yourself by demanding from the supplier a counterfoil for the cash receipt order, where VAT would be entered on a separate line. Or ask the seller for a special transcript for the check. Let him draw up this document in order, on the one hand, to fulfill the requirement of Law No. 54-FZ, and on the other, not to complicate his life.

As for the explanations of the tax authorities regarding the fact that those who use the cash method without a receipt cannot write off expenses, this position is not substantiated at all. And, in our opinion, there is no need to follow such recommendations.