Fiscal check: concept and requisites

A check is an obligatory document for any store. He certifies your purchase of goods from a particular seller and can serve as the basis for the return or exchange of products. All about the fiscal check, its use and some features please find out from our article.

What is a check

A fiscal check is a document that is issued by the cash register during the sale of services or goods. At the same time, it is important to note that the accounting machine is compulsorily registered by the tax service, only then the check can be considered fiscal.

Otherwise, we are talking about a non-fiscal document that is not used in tax accounting. In this situation, the seller installs the cash register solely for its own convenience.

To register the device you need to contact the tax service. Only the inspector has the right to include fiscal mode in the device. After that, a test fiscal receipt is printed for a certain amount. The inspector checks the presence of all necessary details in the coupon and reports on transactions. If the documents comply with the requirements of the law, the cash register is registered in the general system.

Printed checks are used by the seller for accounting and tax accounting, and buyers - to resolve conflicts with the implementor. Having a document on hand, you can return the goods, if for some reason it did not suit you, and also exchange it for other products. A fiscal check confirms that you have purchased a certain product in the prescribed amount for a particular cost from that seller.

We have already mentioned the mandatory requisites of the check, now we will dwell on this issue in more detail.

Requisites of the cashier's check

• Name of the object of entrepreneurship.
• Address.
• TIN (tax number) if the seller is a VAT payer.
• In the case when the implementor does not pay VAT, its code according to the USREOU or the number in the tax register of individuals (ID) is indicated.
• The name of the product or service.
• The cost.
• Amount.
• VAT rate in percentage and in monetary terms.
• Total amount.
• Document Number.
• Date and time of the operation.
• Number of the cash register.
• The designation "Fiscal check".
• Company logo.

Use of commodity and non-fiscal checks

In the event that the seller does not have a settlement machine, he issues a cash-receipt. Or rather, this document is called a commodity check. It is filled by hand on a special form.

Also, the goods receipt can be issued in parallel with the cash register. This is done in order to detail the data about the product or service. The use of such a decryption is convenient for accounting, as well as for reflecting operations with accountable persons. A sales receipt is a full document, therefore the presence of certain details in it is also regulated.

• The inscription is a "sales receipt".
• Document Number.
• Date of operation.
• The name of the seller and his number in the tax register.
• Name of goods or services.
• Number and total cost.
• Signature of the person making out the check.
• Printing.

If the buyer purchases different products, then each name should be written from a new line. In the event that goods are of the same type (for example, office supplies), you still need to specify detailed information about each unit. Empty lines left after the document is filled are crossed out.