Fiscal and sales receipts: how to form and when to issue?

Business entities (BEs) that sell goods or services must recognize the money received from the buyer. The purchase must be recorded in the accounting system and a receipt issued. This document can be the basis for the exchange or return of products.

There are two types of checks: fiscal and non-fiscal. How do they differ, when are they formed, and what information should they contain in order not to be fined by the tax authorities during an audit?

What is a fiscal check: concept and details

A fiscal receipt is a document that is generated when goods or services are sold and printed on special equipment — a payment transaction recorder (ECR). However, in order for such a receipt to be considered a fiscal receipt, the cash register must be registered with the tax authorities in accordance with Law No. 265/95-VR.

To do this, you need to contact the State Tax Service to set up the fiscal mode in the device. After connecting it, the tax inspector must check the availability of the necessary details in the document and in the report on the monetary transaction. A sample fiscal receipt for a certain amount is printed. If its design meets the requirements of the current legislation, the cash register will be registered in the general tax system.

You can also register the registrar on the tax website, get a private key file and password, or directly in the Torgsoft accounting program.

Printed receipts are used by business owners for tax accounting, and by their customers for possible dispute resolution. For example, this document can be used to return goods or exchange them for another. Thus, a fiscal receipt confirms that a person has purchased products from a certain seller, at a certain cost, and in a certain amount.

Details of the fiscal check

According to the Order of the Ministry of Finance No. 13, a fiscal receipt must contain the following details:

• name of the business entity;

• legal address;

• tax identification number (TIN). If the entrepreneur is a VAT payer;

• EDRPOU code or VD — number in the register of individuals of the State Tax Service if the business owner is not a VAT payer;

• name of the product or service;

• total cost;

• the total amount of goods or services;

• the letter definition of the VAT rate and its percentage;

• total amount;

• hour of the date, cars were purchased;

• fiscal check number;

• ECR number;

• mandatory designation "Fiscal check";

• logo of the equipment manufacturer.

Who can print a fiscal receipt?

This type of payment document is issued to the buyer at the cash registers of shops, supermarkets, pharmacies, medical centers, post offices, catering establishments, etc. for cash or non-cash payments. For this purpose, a cash register or a software registrar is used.

This is very convenient, as the fiscal receipt is stored on the device, transferred to the tax office for verification of calculations, and can also be sent from the software registrar to any printer for further printing. At any time when you need a duplicate of a printed document or in electronic format, you can quickly search for a fiscal receipt in the ECR by its number.

To check a fiscal receipt, you need to go to the State Tax Service's Electronic Office and enter the following information in the form:

• check number,

• registrar number,

• the date of the settlement transaction,

• the total amount of the purchase.

Cash register receipts appear in the tax system no later than the next business day. 

Use of non-fiscal checks

A non-fiscal receipt is a document that confirms the receipt of money for the sale of goods or services, but has an arbitrary form and content. A sales receipt may be written on a special form by hand. Nevertheless, it is a full-fledged document that must contain the following information:

• written "Goods receipt."

• document number,

• date of sale of the service or product,

• name of the seller,

• seller's number in the tax register,

• name of products or services,

• the total volume and value of the goods,

• signature of the person releasing the check.

Non-fiscal checks can be issued by small shops, kiosks, and other businesses that do not yet use cash registers. For example, these may include sales outlets in rural areas with a turnover of less than UAH 1 million per year and individual entrepreneurs who are exempt from the obligation to install a payment transaction recorder under the ECR Law.

How is a sales receipt printed?

A non-fiscal receipt is printed on a special thermal printer or POS printer. This equipment is fast, but it does not need to be connected to the accounting system and does not store information about the transaction.

In such a document, each product name must be written on a new line. If the buyer decides to purchase products of the same type, the details for each unit are determined. If there are any blank lines, they must be crossed out.

In other words, if an entrepreneur uses a registrar, then he issues a fiscal receipt to his client, which is printed using a cash register.

If a business owner operates without such a machine, he or she must issue a sales receipt as proof that the seller received money for the service or product.

At the same time, when using a cash register or a cash register, an entrepreneur may issue a sales receipt along with a fiscal receipt if requested by the buyer.

How to post cash through a cash register without products?

If the entrepreneur received payment for products under an individual order or for intermediary services, then the transaction must be formalized in the same way as for the sale of goods and a fiscal or sales receipt must be issued. However, the receipt must specify the name of the service, its total amount and cost.

Part of the payment is made through a cash register, the other part is transferred to the entrepreneur's account

The Law of Ukraine on cash registers states that the full amount of the purchase must be recorded through the registrar of payment transactions. However, if an entrepreneur sells several services or goods under a contract, payment transactions can be made in installments. In this case, the first part of the cash will be paid through the cash register, and the second part will be transferred by bank transfer to the entrepreneur's account.

The same applies to advance payments. In this case, the fiscal receipt will indicate that the sole proprietor received the money as an advance payment for the goods.

Capabilities of commercial equipment

Thanks to modern trade equipment from Torgsoft, you can reconfigure your business to fully automate processes. Fiscal registrars, receipt printers, and software cash registers can help you do this.

The portable fiscal registrar prints a fiscal receipt on a tape and transmits the necessary information about the sale of goods or services to the tax authorities.

A receipt printer is a more budget-friendly option that can be used at points of sale with a small flow of customers and in retail to print receipts.

The greatest opportunities can be obtained with the installation of a software registrar. It can be installed on any mobile device and connected to a bank POS terminal. It is very convenient to have such a registrar in your smartphone and print fiscal receipts, even without the Internet. 

In Torgsoft, the cash register automatically switches to offline mode when the signal is unstable. After the connection is restored, the registrar will immediately connect to the Internet and pull up all sales data, which will be automatically transferred to the tax server. 

You can also pay for goods in installments in the accounting program: the cash part of the funds will be transferred through the cash register, and the non-cash part will be sent to the entrepreneur's account. This payment will be fully reported to the tax authorities. 

Fiscal and electronic receipts can be printed on a printer. If you don't have one, you can send a payment receipt via Viber or SMS. Receipts are stored in the device's memory, so you can print them again at any time and get a duplicate.

In addition, trade equipment from Torgsoft means high-quality service and free connection to a modern accounting program.