A sales receipt is legally valid without a cash register only in cases provided for by law. It can be issued by entrepreneurs who do not have a cash register. The sales receipt must be filled in according to the rules.
Commodity and cash receipts are issued for the sale of goods and services when paying by credit card or cash. There is a difference between them. A cash register receipt is a fiscal document created using a cash register. A sales receipt is a non-fiscal form that can be used instead of a cash register in some cases. More often it is necessary to decipher the names of the goods received. Usually it is issued by individual entrepreneurs who do not have cash registers.
Features of registration of a sales receipt without a cash register
The document can be completed both by hand and using a computer. For it to have legal force, you must fill in all the details that are required for primary documents:
- title;
- room;
- the date;
- name of company;
- the name of the goods and services sold, their quantity;
- price;
- total cost;
- data about the person who issued the document.
Some sellers do not put the document number. However, this must be done, since the buyer will need this data when drawing up an advance report. Numbering can be continuous from the beginning of the accounting period or new. In addition to the name of the organization, the TIN should also be indicated. It is advisable not to write with abbreviations. It is allowed to use a stamp with this data.
The price is indicated by a number for the unit of each product. The amount is entered by multiplying the quantity of the purchased item by the price. At the end, the total amount is written. It is advisable to do this first in numbers and then in words.
Some subtleties
If the sales receipt is an addition to the cash register, the signature "The presence of the cash receipt is required" is required. In any case, there is no reference in the legislation to the certification of the PM with the seal of the organization, but in the accounting departments of both state and commercial institutions, it may be required.
Some documents have advertisements on the back. It cannot overlap official information. In this case, the form itself must be drawn up in two copies: one remains with the seller, the second is handed over to the buyer.
In conclusion, we note: entrepreneurs who do not provide the buyer with a sales receipt become offenders. For this, sanctions in the form of a fine or warning can be applied. A sales receipt can be issued without a cash register, only if the seller has the legal right not to use the POS printer. In all other actions, the document will not have legal force.
