Letter from the Russian Ministry of Finance
dated 20.05.05 No. 03-04-11/116

On last week The editors have at their disposal a letter from the main financial department of the country dated May 20, 2005 No. 03-04-11/116. In it, the Ministry of Finance drew attention to the preparation of documents necessary for deducting VAT when selling goods in cash.

Tax that contains a check

You can receive a VAT deduction only if the tax is paid to the seller (clause 1 of Article 172 of the Tax Code of the Russian Federation). The problem is that some inspectorates do not refund VAT if a cash receipt order (CRO) receipt for that particular transaction is not attached to the cash receipt. The rationale for such a requirement is, firstly, it is not clear from the receipt that this particular taxpayer paid for the goods. Secondly, a check is not a basis for recording cash. And that means that without a receipt for the PKO, he does not confirm the receipt of money for the goods.
The Ministry of Finance in this situation is on the side of the taxpayer. But only on the condition that the VAT amount was highlighted as a separate line in the cash receipt. The fact that this document does not indicate the person transferring the money does not matter. After all, such clarification is in the invoice.
A receipt is sufficient to prove the fact of payment. Indeed, for cash payments, cash receipts are issued at the time of payment for the goods (Article 5 of the Federal Law of May 22, 2003 No. 54-FZ). This means that receipt of the check confirms payment. So, to deduct VAT, it is not necessary to issue a receipt for the PKO.
Let us note that the Ministry of Taxes and Taxes of Russia previously also adhered to this point of view (letter dated October 10, 2003 No. 03-1-08/2963/11-AL268). At the same time, the Ministry of Taxes insisted on indicating the number and date of the check in the invoice.
But the text of the commented letter also leads to a disappointing conclusion for taxpayers. If VAT is not highlighted on the receipt, then even if there is a receipt for the PKO, the deduction cannot be obtained.
The correctness of this approach was confirmed to us directly by the Ministry of Finance. The logic of financiers here is as follows. Paragraph 4 of Article 168 of the Tax Code of the Russian Federation requires that the VAT amount be highlighted as a separate line in primary accounting documents and invoices. The Ministry equates a cash receipt to the primary document confirming payment (letter dated 01/05/04 No. 16-00-17/2). The Ministry of Finance refuses to assign this status to a receipt for PKO, since it believes that this document is necessary only for processing cash receipts. And if VAT is not highlighted in the primary document (check), then no deduction is allowed.

What comes first

We beg to differ with the authors of the letter. First, whether a check is a primary accounting document is a controversial issue. After all, the check does not contain the required “primary” details. For example, the name of the position of the person responsible for the transaction, the signature of this person.
In addition, when selling using cash register systems, primary documents are drawn up precisely on the basis of a cash receipt (clause 15 of the Regulations on maintaining accounting And financial statements, approved by order of the Ministry of Finance dated July 29, 1998 No. 34n). This means that the checks themselves are not primary documents.
But the cash receipt order does not suffer from such shortcomings. According to paragraph 13 of the Procedure cash transactions V Russian Federation(approved by the decision of the Board of Directors of the Central Bank of the Russian Federation dated September 22, 1993 No. 40), cash is accepted by cash desks of enterprises using cash receipt orders. That is, the PKO is the primary document confirming the receipt of money.
Therefore, it can be recognized as a document confirming payment for the goods. And the amount of VAT is always allocated there. Judicial practice confirms this conclusion (resolution of the Federal Arbitration Court of the Ural District dated 09/08/04 in case No. F09-3634/04-AK, resolution of the Federal Arbitration Court of the Central District dated 01/20/05 in case No. A64-1591/04-16).
Secondly, even if VAT is not highlighted in the primary documents, this should not affect the deduction. Articles 171 and 172 of the Tax Code of the Russian Federation do not indicate that VAT is not refundable if the requirements of paragraph 4 of Article 168 of the Tax Code of the Russian Federation are violated. Now, if the VAT amount is not highlighted in the invoice, then the deduction is not allowed (clauses 2, 5 of Article 169 of the Tax Code of the Russian Federation).
Note that the opinions of the courts regarding deductions for the “primary” tax, which does not include VAT, were divided. For example, in the decision of the Federal Arbitration Court of the Central District dated January 20, 2005 in case No. A64-1591/04-16, the arbitrators considered that it is mandatory to allocate VAT. But there is also the opposite position - the resolution of the Federal Arbitration Court of the West Siberian District dated January 11, 2005 in case No. F04-9214/2004 (7506-A27-32).

M.V. Burehina, UNP expert

Registration of a cash receipt order is an important element of cash discipline. It is filled out when cash arrives at the company's cash desk and always goes in conjunction with a receipt.

A cash receipt order can be issued in absolutely any situation: when money comes from the founder, when compensating for damage caused by employees of the enterprise, from the sale of company property, as payment for goods from the buyer, etc.

Since 2014, the execution of cash receipt orders, due to the simplification of the procedure for maintaining cash in organizations, has ceased to be mandatory; however, this document is still widely used there.

FILES

Rules for registering a cash receipt order

There is no unified sample of a cash receipt order, so each enterprise can develop its form at its own discretion or use a template. IN recent years It is a common phenomenon when an enterprise, having independently developed a PKO form, prints it in a printing house and accountants then fill it out manually. No less often there are situations when the form is filled out directly on the computer and then printed on a printer. Thus, an order can be drawn up either by hand or printed on a computer, but in any case, it must contain “live” signatures.

The document is signed by a specialist in the accounting department or an authorized employee, as well as by the cashier. It is not necessary to certify the form with a seal, since since 2016, legal entities, as previously and individual entrepreneurs, have the right not to use seals and stamps in their work.

The document is drawn up in a single copy and stored in the accounting department.

It should be noted that filling in pencil, just like blots, errors and corrections in the cash receipt order is unacceptable - this should be avoided, or, as a last resort, it is better to re-issue the document.

After filling out the cash receipt order, it is necessary to register it in the internal register of receipt and expenditure orders, and the receipt must be torn off along the dotted cut line and given to the person who deposited the money into the cash register.

Instructions for filling out a cash receipt order

The standard cash receipt order form can be divided into two parts.

Part one

The first includes name of organization indicating its organizational and legal status (IP, LLC, CJSC, OJSC), as well as structural unit, which writes it out (to be filled in if necessary, you can put a dash). Also here you need to indicate OKPO organization code(all-Russian classifier of enterprises and organizations) - you can find it in constituent documents organizations.

Next, just below, opposite the name of the document in the appropriate cell, you should write it number by internal document flow , namely, the register of receipts and consumables (the numbering of receipt orders must be continuous), as well as the date of its completion.

Part two

The second part of the cash receipt order is the main one and includes information directly related to financial receipts.

• In column "Debit" you should enter the number of the accounting account, the debit of which includes the received cash (most often the number 50 is put here, i.e. “Cash”). This cell is optional, so you can leave it blank.
• Next in the column "Credit" you need to enter the code of the department or division to which the finances are allocated (you can also put a dash) and the number of the corresponding account, which reflects the receipt to the cash desk. Also, if necessary, you need to fill out the column "analytical accounting code"(but if such codes are not used in the organization, the cell does not need to be filled in).
• Then to the column "Sum" is entered sum of money(in numbers) received at the cash desk.
• To cell "Destination code" you must enter the destination code for the money received, but only if such codes are used in the organization.
• Below you need to indicate from whom exactly the money came (last name, first name, patronymic of the person), as well as the basis (here you need to enter the name of the business transaction, for example, “loan of funds”, “return of advance payment”, “payment under agreement”, etc. .)
• In the line " Sum", again enter the amount of incoming funds, but in words. After making an entry, you must put a dash in the remaining empty field (to avoid falsification of the document). Here you need to highlight VAT, and if VAT is not used, then this should also be noted.
• In line "Application" details of attached primary documents (if any) are indicated.

In conclusion, under the document you need to put signatures of the chief accountant and cashier who accepted the money. The receipt is filled out in exactly the same way and then torn off along the cut line and handed over to the person who transferred the money.

N.V. OTOCHINA,
chief accountant
Yu.S. SEMENOVA,
expert of the magazine "Glavbukh"

New Federal law No. 54-FZ “On the use of control cash register equipment..." (hereinafter referred to as Law No. 54-FZ) 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 Tax Code RF. 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.). It's about about the document that your organization drew up when receiving the value. 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's say right away that the last case is gross violation 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 workers tax authorities different regions have not yet 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 purchase stationery. On October 7, she presented the seller with a power of attorney 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 check 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 those 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 They also believe that even if there is no separate VAT amount 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 this 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 begin to interfere with this, then defend your rights using the arguments that we gave above. Feel free to refer to arbitration practice. So, in paragraph 8 newsletter 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 receipts), 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, you now 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 a receipt for receipt order cannot confirm 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 that cash payment confirmed exclusively 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 4500 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 in order 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.

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, take a look short video below, from which you will learn all the most important things on 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

Legal entity or an 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 other forms of confirmation of payment acceptance can be used.

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.

CCP 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 transfer of calculation data to tax office through fiscal data operator(OFD). The buyer can receive either a paper check or a check email(this will be implemented through a special application on 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, trading at markets and fairs, peddling trade, sale of kvass, milk from tanks, hawking of vegetables, etc. Also, CCT is not used for calculations 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, let's discuss the responsibilities of the cashier-operator for receiving cash and paperwork. 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.

Regulatory documents:

• “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 “Cashier-Operator Journal” KM-4 are kept by the cashier-operator in chronological order, line by line, without spaces, in ink or 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 completed new line. You can see an example of filling in the screenshots below.

If on one cash register work in three shifts and have different cashiers, then you need to enter three separate lines from one date.

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

The cash book is special form(journal) to reflect 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: regulatory documents :

• — 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 obliged 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 in electronic form :

• - 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.

For calendar year(or other period, determined by the organization) printed sheets of the cash book are numbered (usually numbering occurs automatically when printing from accounting program), collected in a folder, and at least once a year stitched into a single book, sealed in the same way as a 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 dated 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 - see how to create a report on retail sales in 1C: Accounting in video format.

Which problematic issues Did you meet on accounting and processing of retail revenue? Ask them in the comments!

Postings on retail revenue and preparation of cash documents

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.

PLEASE 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” .

PLEASE 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 entrepreneurial activity, may not prepare 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 next step will be filled in correctly of this document. A completed PQS sample may look like this:

A cash receipt order can be issued on paper or using technical means - 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 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.

Count " Structural unit"should be completed 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 dashes following each other) in free places 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 serve as 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 mandatory 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.

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

From August 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 - cashier's checks 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.