To confirm the purchase of goods, the client is given a sales receipt form . It deciphers the name of the product, its grade, type, article number, etc. This page contains detailed information about filling out the document and its details, templates in Word and Excel formats. Here you can also fill out a sales receipt form for individual entrepreneurs without a cash register.
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Need an example of how to fill out the form? Below is a sample of a sales receipt current in 2020.
Sales receipt sample
A sales receipt is required when selling:
- textile, sewing, knitted, fur products;
- technically complex household goods (for example, communications and photographic equipment), cars;
- animals and plants;
- weapons, precious metals, furniture and building materials;
- for peddling trade (except for food products).
The form of the sales receipt can be arbitrary: use a template in word or excel, if necessary, add fields to it. For example, a column for the article or VAT. You can find a free sales receipt in Word below.
What is a sales receipt and how does it differ from a cash register receipt?
The definition of a sales receipt is indirectly given in Art.
493 of the Civil Code of the Russian Federation. There, along with other documents confirming payment for goods during a purchase and sale transaction, a sales receipt is named. A similar position was evident in the previous version of the law “On the Application of Cash Register Machines” dated May 22, 2003 No. 54-FZ: a sales receipt was included in the group of documents confirming the fact of the sale of goods in the absence of a cash register receipt.
Important! After the entry into force of the law “On Amendments to the Federal Law “On the Use of Cash Register Equipment”” dated July 3, 2016 No. 290-FZ, the sales receipt in Law 54-FZ is mentioned only in paragraph 7 of Art. 7 of Law 290-FZ. It says here that individual entrepreneurs on PSN and organizations and individual entrepreneurs on UTII may not use cash register until July 1, 2019, issuing a document (sales receipt, receipt, other document confirming the receipt of funds) to buyers upon request in the manner prescribed by law 54-FZ, as amended in force before the entry into force of Law 290-FZ. Moreover, this applies only to the types of activities specified in this norm.
Thus, we can conclude that the sales receipt refers to the documents mentioned in the laws that confirm the transaction between the seller and the buyer. However, the use of a sales receipt in practice shows the following:
- The document serves primarily to confirm which product and in what quantity was transferred to the buyer. The fact that monetary payment for the transferred goods also took place is implied, but that’s all.
- In most cases, a sales receipt is attached to a cash register receipt (a regulatory document issued by a cash register). The KKM check, by its purpose, precisely confirms the receipt of money from the buyer. At the same time, the pair “KKM check + sales receipt” can be considered universal for confirming the fact of purchase of goods, for example, for accounting for the purchase of goods by an accountable person (letter of the Federal Tax Service dated June 25, 2013 No. ED-4-3 / [email protected] ). But a sales receipt, even one duly executed and certified by the seller’s seal, is often “not liked” by either the accountants who accept this document from the accountants, or the tax authorities, who deny the right to generate tax expenses on such documents.
You can read more about how to account for the receipt of inventory items based on a sales receipt (in the absence of a cash receipt) here: “Features of an advance report without a cash receipt.”
- The form of the sales receipt is not established (unified), therefore the mandatory details of the document are determined by clause 2 of Art. 9 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ. It is noteworthy that in law 402-FZ the seller’s TIN is not listed as part of the mandatory information. That is, indicating the TIN on a sales receipt (especially when only a sales receipt is issued) can be considered as some kind of attempt to bring this document into compliance with the standard of documents that replace a cash register receipt and fully comply with the requirements of the legislation on the use of cash register machines. However, in practice such an indication does not make much sense.
How to fill out a sales receipt: sample
There are no special rules for issuing a sales receipt. The number of lines in it is not limited - you can expand it to the required number of positions. The document is drawn up in two copies: one for the buyer, the second for the seller. A sample of filling out a sales receipt is below.
You can write out the document by hand in free form, but it will be more convenient to add the necessary fields to our sales receipt template in Excel or Word and always use this form.
The document is signed by the employee who sold the goods to the buyer. In each unfilled line, you must put a dash so that nothing can be added.
Each unit of goods is written on a separate line indicating a specific name. For example, you can’t write “building materials” in general terms—you need to list all the items.
The form may also contain the line “A cash receipt is required.” It is necessary when both documents are issued at once. If you write out only one, read the next section on how to fill out a sales receipt without a cash receipt. The other way around is also possible >>
With various options for designing a sales receipt, there are strict requirements for its content. More about them below.
Filling rules
This document is not a strict reporting form, but refers to financial documentation, so proper execution of the sales receipt is very important.
In the appropriate columns of the form, detailed information about the paid goods, services or work is written down. If the name does not fit on one line, then move it to the next one.
The total purchase amount is indicated in numbers and words. For this purpose, a special line is provided at the bottom of the form.
The last line is intended to indicate the position, surname, initials and personal signature of the seller.
If one form does not contain the purchase data, the seller continues the entries on another sheet, then staples the forms, indicates the total on the last page and makes a note that this is a single document. Or it splits the purchase into two receipts, each containing a separate total.
If after entering the data there are empty lines, they are crossed out to prevent the subsequent entry of false information.
If you make a mistake, you need to fill out a new form rather than making corrections. Since here, as in other financial papers, corrections are not allowed.
Example of correct filling
In the “Product Name” column, indicate the specific name of each item. This requirement is mandatory.
You cannot generalize products into one group. So, when trading household chemicals, they do not write the general name “Household chemicals”, but highlight each position: “Chistulya” washing powder, “Droplet” dishwashing detergent, “Shine” glass cleaner, etc.
Example of incorrect filling
Required details of sales receipt 2020
The rules for filling out a sales receipt require that you indicate the following details:
- title - must be written “Sales receipt”;
- details of the company selling the goods: its name, address and tax identification number;
- form number and date of issue;
- full name of the product, general name of the group of goods, manufacturer’s brand, personal number or article;
- number of units purchased;
- price per unit;
- total cost (indicated in numbers and in words, while the number of rubles is written in words, and kopecks in numbers);
- Full name of the seller, his position and signature.
It is allowed to enter additional details (address, telephone, e-mail, company logo). In MySklad it is easy to create a template for your business by filling out the fields you need, a free sales receipt and printing it on demand.
More than 1,500,000 companies already print invoices, invoices and other documents in the MyWarehouse service Start using
Sales receipt and cash receipt. Difference
What is the difference between a sales receipt and a cash receipt?
Cash receipt:
- is a fiscal document, printed only on cash registers,
- in addition to the seller’s details, it contains the time of purchase and the cash register number.
Sales receipt:
- is not a fiscal document, is issued in addition to a cash document, can be filled out by hand and in free form,
- does not contain information about the cash register; it is used to decipher the names of products or services provided.
Do I need a cash receipt for a sales receipt?
Some entrepreneurs can only issue a sales receipt until July 1, 2021. It must meet the requirements for BSO. How to properly issue a sales receipt in this case - read on.
In what cases is an individual entrepreneur obliged to write out a PM?
Individual entrepreneurs and organizations working using cash registers are required to provide a sales receipt in addition to a cash receipt, if required by the buyer.
And for individual entrepreneurs and legal entities who are payers of UTII, filling out a sales receipt is the main confirmation of the transaction. The same applies to entrepreneurs who are on a Patent, but only in the field of trade and the provision of other services, when it comes to confirming the provision of services to the population, a strict reporting form is issued.
For failure to issue a sales receipt, an entrepreneur, like a legal entity, faces a fine.
The tax office monitors the fulfillment of responsibilities for issuing this document. The same organization imposes fines for failure of entrepreneurs to fulfill these obligations.
The amount of the fine for failure to issue a sales receipt, according to Article 14.5 of the Administrative Code, is 1,500 - 2,000 rubles for citizens, 3,000 - 4,000 rubles for officials, 30,000 - 40,000 rubles for legal entities.
What details should be on the sales receipt if there is no cash receipt?
Individual entrepreneurs and legal entities that provide services to the public, as well as those who work in retail and catering and do not have hired employees, received a deferment for online cash registers: until July 1, 2021, they may not use cash registers and issue strict reporting forms to clients, in including the sales receipt.
Failure to issue a BSO is equivalent to failure to issue a check. For this, entrepreneurs face a fine of up to 4,000 rubles, and organizations - up to 40,000 rubles.
Thus, in 2020, the requirements for a sales receipt without a cash register imply its use as a BSO, and for this it is necessary:
- issue two copies of the document,
- put a number on each form,
- indicate all the details necessary for a sales receipt in the general case.
What a sales receipt should contain: the list of required details is here >> Indicate them in any case, no matter whether you issue a cash receipt or not.
An example of a sales receipt with all the details is here >>
The BSO may not indicate the name of the buyer (name of organization, full name of entrepreneur or individual), but the tax office requires filling out this field to confirm that this particular taxpayer made the purchase. Otherwise, this amount may be excluded from expenses that reduce the tax base.
Sales receipt for individual entrepreneurs without a cash register: sample in excel
Download a sales receipt for an individual entrepreneur without a cash register: sample filling, form. Keep a duplicate - this will help in conflict situations with clients.
Create your own sales receipt form. You can download it for free - the document will always be at your fingertips. Just register in MySklad, enter information about the company and print. You can easily prepare a sales receipt template in Excel or Word, wherever you are. It's free and will save time on registration.
More than 1,500,000 companies already print invoices, invoices and other documents in the MyWarehouse service Start using
Sales receipt or delivery note. Difference
Packing list:
- compiled only for sales to legal entities.
Sales receipt:
- can be issued to both legal entities and individuals.
Both documents decipher the name, quantity and cost of goods sold. The organization has the right to use form No. TORG-12 instead of a check - it contains all the details of the primary documentation.
Below are answers to the main questions about preparing a sales receipt.
Is a sales receipt a strict reporting form for an individual entrepreneur on UTII with a small store without employees?
- Yes, if it is filled out correctly. A sales receipt can be BSO if it contains all the necessary details, is issued in two copies, and has a non-repeating continuous numbering. You can issue it even if you are not using the cash register. A sample of how to properly issue a sales receipt without a cash receipt is here >>
How can an individual entrepreneur fill out a sales receipt without a stamp?
- The same way as filling out a stamped sales receipt. The rules are listed above. For an individual entrepreneur, it is not necessary to put a stamp, but it provides additional guarantees: for example, when returning a product, you can see where it was purchased.
Do I need a sales receipt if the name of the product is indicated in the cash register?
— If the cash register receipt contains a list of names of goods with prices and quantities, it is not necessary to write out a sales receipt - it contains all the necessary information.
Do I need to issue a sales receipt for services?
- Yes. It is issued upon the client's request. By the way, Government Resolution No. 55 states that the sales receipt, if necessary, indicates information about the shortcomings of the service provided.
Is it possible to use a sales receipt instead of a cash receipt under 54-FZ?
— Entrepreneurs who received a deferment for online cash registers can issue strict reporting forms instead of a check. BSOs are allowed to form independently. The document is required if you trade without a cash register.
Do you need a seal?
The law says nothing about stamping this type of check. This document does not have a unified form, therefore it must include the data given in paragraph 2 of article 9 of Federal Law No. 129; the seal does not appear in this paragraph. Therefore, a check without a stamp can be accepted for accounting. But regulatory rules oblige organizations to use a seal in their activities, so some lawyers are of the opinion that checks issued by a legal entity must have a seal.
For individual entrepreneurs, there is no requirement to have a seal, therefore it is not required on documents issued by them.
Although, for the entrepreneur himself, the seal imprint is a guarantee that in the event of a return of the goods or another controversial situation arises, there will be confidence that the goods were purchased from him.
