The tax inspector bought the goods without a receipt. Selling without a receipt When the seller is allowed not to provide the consumer with a receipt

It is he who is engaged in protecting the interests and rights of consumers and carries out these functions at the federal level and with the help of territorial bodies in each individual region. To file a complaint with Rospotrebnadzor, you must remember that it must be justified. If you were not given a check, although you were obligated, you have the right to ask this body to conduct an inspection of the seller to identify a violation of your rights. Sample complaint to Rospotrebnadzor.doc It should be noted that Rospotrebnadzor does not provide assistance if you need to get your money back. Such issues should first be addressed directly with the seller.

Is it possible not to issue a receipt to the buyer?

Messages: 4 Contact by name Quote highlighted | Quote According to Article 493 of the Civil Code, a retail purchase and sale agreement is considered concluded in proper form from the moment the seller issues a cash receipt or sales receipt or other document confirming payment for the goods to the buyer. The buyer's absence of these documents does not deprive him of the opportunity to refer to witness testimony in support of the conclusion of the contract and its terms.

In accordance with paragraph 1 of Art. 2 of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) payments using payment cards” all organizations and individual entrepreneurs when selling goods, performing work or providing services for cash or using payment cards are required to use cash register equipment included in the State Register.

Where to complain about a sale without a receipt?

Article 5 of Law No. 54-FZ states that organizations and individual entrepreneurs must issue printed cash receipts to buyers (clients) when making cash payments or payments using payment cards at the time of payment. Cash receipts are printed using cash register equipment (cash register equipment).

Now about the seller himself, who did not issue you a check, in accordance with Article 14.5.

What to do if you were sold expired products

Important

Despite the fact that expired goods should not be on store shelves, in practice no one is safe from this. In supermarkets, products with expiring dates are usually placed in a prominent place, and then may not be removed in time.

Attention

Read about what to do for residents of the Moscow region who, through inattention, have nevertheless bought a product that can no longer be used, on the portal “In the Moscow Region”. The cause of more than 30% of diseases in Russia is the quality of food. Study the law First of all, do not be afraid to return the goods to the store.

In this case, the law “On Protection of Consumer Rights” is on your side. According to the law, the consumer has the right, if defects are found in a product, to demand replacement of a product of the same brand or a refund.

What to do and where to complain if a check has not been issued?

You can file a complaint using:

personal application (or through a representative)
mail (registered mail)
Internet (services of State Services and the official website of Rospotrebnadzor).

Your complaint will be considered within a month, and it must be drawn up correctly and contain the following information:

who are you complaining to?
who are you (full details and contact details)
who is the offender (location, phone numbers, store name)
what rules of law he violated, in your opinion (information can be taken from the Law “On the Protection of Consumer Rights”).

Also, it is very advisable to attach any evidence of the violation to the complaint (a copy of correspondence with the seller, for example), and also complete it with your own signature and date of preparation. Within 30 days, Rospotrebnadzor will consider your complaint and make a decision to verify the violations you indicated.

Where to complain about working without a cash register
Where to file a violation: a private store operates without a cash register?
Is it possible not to issue a cash receipt?
Consumer rights Protection
How and where to complain if you haven’t received a receipt
Consumer protection without kkm where to complain

What to do if a check has not been issued? Important Back to contents When a check is not needed In accordance with Federal Law No. 54-FZ dated May 22, 2003, individual entrepreneurs may not use cash register in the following cases:

Providing services to the population subject to the issuance of appropriate strict reporting forms, equivalent to cash receipts.
Application of special tax regimes: single tax on imputed income (UTII) and the patent taxation system (PTS) when carrying out types of business activities established by paragraph.

You can also write a letter to Rospotrebnadzor with a complaint about the store on the official website of the supervisory authority. By the way, it is worth taking photographs of the damaged goods and attaching these photographs to the letter.

In addition, the Rospotrebnadzor hotline will tell you what to do in a specific situation, for example, if the consumer is not satisfied with the quality of the purchased product or service provided. The hotline number: 8-800-100-0004 is open every weekday from 10.00 to 17.00 (break from 12.00 to 12.45).

The call is free from any location in Russia. Sausages without meat are money down the drain: the problem of bad products in Moscow How to properly file a claim Claims regarding the quality of a purchased product that has expired can be submitted to the store in writing.

The store sold it without a receipt, where can I complain?

Thus, not issuing a receipt may be equated to a violation of the buyer’s rights, since it interferes with the return of the goods - but, in fact, if the store is equipped with cameras or there was a witness near you at the time of purchase, the seller is obliged to accept the return of the goods. This rule is enshrined in the Law “On the Protection of Consumer Rights,” although, of course, the return procedure itself will be fraught with difficulties, given that few sellers even know about such a right enshrined in law.
A cash receipt is also sometimes necessary if you purchase goods and services using company funds. In this case, since you need to document the spending of money to the accounting department, a cash receipt (or sales receipt) is proof of expenses.
For example, selling newspapers, magazines, ice cream through kiosks, selling tickets in public transport, cinemas, tea products on trains.

Entrepreneurs and organizations located in hard-to-reach remote places.
However, the absence of a cash register does not mean that there is nothing to confirm the fact of purchase. Instead of cash receipts, these persons use other documents (strict reporting forms). These include various tickets, coupons, receipts, subscriptions, etc. If there is no cash register, the buyer may require a sales receipt.
Failure to issue it by the seller will also be a violation of applicable laws. When a Seller Is Allowed to Not Provide a Receipt to a Consumer Typically, a retail sale is evidenced by issuing a receipt to the consumer.

A new scale of penalties for a bounced check for services rendered or commercial activities was introduced by Law No. 290-FZ in July 2016.

Penalty for failure to issue a cash receipt

For violators - individual entrepreneurs - the fines have increased by 2-5 times. In accordance with Article 14.5, paragraph 2 of the Code of Administrative Offenses of the Russian Federation, any operation of receiving funds by an entrepreneur is accompanied by a check being punched at the cash register, and the proceeds from both the goods sold and the service provided are taken into account.

the seller sold the goods;




		Fine from 1,500 to 3,000 rubles
		Fine 2,000 rubles;	Fine 10,000 rubles.
		Fine 2,000 rubles;	Fine 10,000 rubles

Cash surpluses can quite legitimately be allowed on certain days. Valid reasons, according to clause 2 of Bank of Russia Directive No. 3210-U dated March 11, 2014, are considered:

The consumer does not have a sales or cash receipt

When purchasing goods, the seller issues a receipt to the consumer as proof of the conclusion of the purchase and sale agreement and acceptance of money from him as payment. For various reasons, the consumer may not have the receipt: he may not take it, lose it, or simply throw it away. The absence of a receipt is a significant obstacle to satisfying the consumer's requirements to the seller if defects are detected in the purchased product.
In accordance with Art. 493 of the Civil Code of the Russian Federation, unless otherwise provided by law or the retail purchase and sale agreement, including the terms of the forms or other standard forms to which the buyer joins (Article 428 of the Civil Code of the Russian Federation), the retail purchase and sale agreement is considered concluded in proper form from the moment issuance by the seller to the buyer of a cash receipt or sales receipt or other document confirming payment for the goods.
By virtue of clause

What is the fine for non-issuance of a check (bounced) in 2018

5 tbsp. 18 of the Law of the Russian Federation dated 7.02.92 N 2300-1 “On the Protection of Consumer Rights” (hereinafter referred to as the Law on the Protection of Consumer Rights), the absence of a consumer’s cash or sales receipt or other document certifying the fact and conditions of purchase of goods is not grounds for refusal to satisfy his demands. Paragraph 3, paragraph 1, art. 25 of the said Law provides that the absence of a consumer's sales or cash receipt or other document confirming payment for goods does not deprive him of the opportunity to refer to witness testimony.
Although formally, according to the Consumer Rights Protection Law, the absence of a cash or sales receipt does not prevent the filing of claims, in fact the consumer is deprived of the opportunity to protect his rights. Quite often, unscrupulous sellers refuse to recognize their goods, so it is difficult for the buyer to prove that the goods were purchased from this particular seller.
Let's consider what evidence can confirm the fact of purchasing a product from a specific seller.
As the Supreme Court of the Russian Federation indicated, in accordance with paragraph 5 of Art. 18 of the Law on the Protection of Consumer Rights, Art. 493 of the Civil Code of the Russian Federation, the absence of a consumer's cash or sales receipt or other document certifying the fact and conditions of purchase of goods is not a basis for refusal to satisfy his requirements by the seller (manufacturer, authorized organization or authorized individual entrepreneur, importer). In the event of a dispute, the consumer has the right to refer to witness testimony in support of the conclusion of the contract and its terms, which are assessed by the court in conjunction with all the evidence collected in the case (clause 21 of the resolution of the Plenum of the Supreme Court of the Russian Federation dated September 29, 1994 No. 7 “On practice consideration by courts of cases on the protection of consumer rights").
The legal literature also rightly notes that witness testimony is the most common evidence of the fact of acquisition of goods * (1), although not the most compelling. Witness testimony is assessed by the court in conjunction with all the evidence collected in the case, and if the consumer can confirm the fact of purchasing a product from a particular seller solely with testimony, then, most likely, the satisfaction of his claims will be denied, since the relevance and admissibility of , the reliability of each evidence separately, as well as the sufficiency and their mutual connection in the aggregate (resolution of the Federal Antimonopoly Service of the North-Western District dated September 14, 2010 N A52-1361/2008).
Important clarifications on the problem under consideration are given in section 3 of the order of the MAP of Russia dated May 20, 1998 N 160 “On some issues related to the application of the Law on the Protection of Consumer Rights.”
In accordance with Art. 493 of the Civil Code of the Russian Federation, along with sales and cash receipts, documents confirming the fact of concluding a contract also include other documents confirming payment for goods, for example, these may include operational documentation in which a note about payment is made, sales receipts, warranty cards, and other similar documents (letters from the Federal Tax Service of Russia in Moscow dated May 28, 2010 N 17-15/056421 “On the procedure for an individual entrepreneur to return funds to the buyer”, dated November 2, 2005 N 22-12/80195 “On processing the return of funds on returned cash receipts", UMNS of Russia for Moscow dated June 5, 2002 N 29-12/25658 "On processing the return of goods"). In a specific case, this may be the originally issued invoice (letter of the Department of Taxation and Taxation of Russia for Moscow dated March 20, 2002 N 29-08/1/12423 “On the use of cash registers for early departure of a client from a hotel”).
As the Omsk and Sverdlovsk regional courts and the Perm Regional Court indicated, in the absence of a cash or sales receipt, evidence of the purchase of goods at a specific retail location can be: sales notes in the passport for the goods; warranty card; witness statements. Acceptable evidence also includes: expert opinion; conclusion of the warranty service workshop on identified faults in technically complex products; a consumer statement to the defendant with the relevant requirements with a mark confirming the fact that the claim was served on the seller; response to a complaint; evidence confirming consumer losses from using a product of inadequate quality.
It should be borne in mind that the burden of proving the fact that the goods were purchased from a specific seller, within the meaning of paragraph 1 of clause 5 of Art. 18 of the Law on Protection of Consumer Rights and in accordance with Art. 56 of the Code of Civil Procedure of the Russian Federation is assigned to the buyer. Thus, in one of the cases under consideration, the court invited the plaintiff to present evidence indicating the purchase of an antenna in the Tekhnosila store to further establish the circumstances of the case, but at the court hearing the plaintiff refused to present any evidence, citing the fact that evidence must be presented defendant. If the plaintiff failed to prove the circumstances to which he referred in confirming the legality of his claims, the court had no grounds to satisfy the claims and it justifiably refused to satisfy the plaintiff (ruling of the Moscow City Court dated October 28, 2010 N 33-31403). The Moscow City Court acted similarly in other cases with similar circumstances (ruling dated October 4, 2010 No. 33-30936).
The efficiency of the consumer himself in collecting evidence of the purchase of goods from a specific seller serves to his benefit and facilitates subsequent work in court.
Let's take the following example. The plaintiff purchased salad from the defendant, during which he broke one of his upper teeth. Immediately after the incident, the plaintiff submitted a written statement to the defendant about the presence of a foreign object in the goods sold to him, and the received statement was registered by the defendant. The restaurant administrator refused to inspect the goods, but the money was returned to the plaintiff, and the remaining salad was packaged, sealed and handed over to the plaintiff. In accordance with the conclusion of the forensic biological examination carried out as part of the resolution of this dispute, among the remains of the lettuce there was a solid gray particle about 5 mm in size of irregular shape, which was a fragment of a stone. The court critically assessed and rejected the defendant's arguments that the plaintiff himself could have put a pebble in the leftover lettuce, since the packaging of the biological material - the leftover lettuce - was carried out by the defendant's employees and sealed with an accompanying inscription, the signature of the defendant's employees and his seal, violations of the integrity of the packaging of the biological material during An expert study was not found. The defendant was recovered from the defendant in favor of the plaintiff for his expenses for dental services and compensation for moral damage (cassation ruling of the St. Petersburg City Court dated April 26, 2011, No. 33-61072011).
Thus, the consumer needs to remember that the burden of proving the fact of purchasing a product from a particular seller lies with the consumer himself, so he should worry about collecting all the necessary evidence in a timely manner.

A. Bychkov

Material provided by the publication "Financial Newspaper"

Fine for violation of cash discipline for individual entrepreneurs and LLCs in 2018

The concept of cash discipline combines a number of norms and restrictions relating to the reception, issuance, and storage of cash at an enterprise, and for non-cash payments - their accounting as part of cash transactions. Any manipulations with cash, including issuing salaries, accepting payments for goods and services, as well as their timely documentation, are called cash transactions. The set of norms adopted as the basis for cash management is not established by the management of private companies, but is determined by the legislative acts of the Russian Federation.

Fine for a bounced check for LLCs and individual entrepreneurs in 2018

A new scale of penalties for a bounced check for services rendered or commercial activities was introduced by Law No. 290-FZ in July 2016. For violators - individual entrepreneurs - the fines have increased by 2-5 times. In accordance with Article 14.5, paragraph 2 of the Code of Administrative Offenses of the Russian Federation, any operation of receiving funds by an entrepreneur is accompanied by a check being punched at the cash register, and the proceeds from both the goods sold and the service provided are taken into account.

The fine for individual entrepreneurs for failure to issue a cash receipt in 2018 is provided for by the above law and Amendment 2 to Article 14.5 of the Code of Administrative Offenses and amounts to an amount of ¼ to ½ of the cost of the service provided or goods sold, but not less than 10,000 rubles. In practice, it looks like this: if a check for the amount of 200,000 rubles is not issued, then the fine will be from 50,000 to 100,000 rubles, but if the purchase amount is only 20 rubles, then the fine for a check not punched at the cash register will be 10,000 rubles.

Fine for the absence of a cash register for individual entrepreneurs and LLCs

Any organization or individual entrepreneur who makes monetary payments to clients using cash or bank cards is required to hand over to customers a check from a registered cash register. Working without a cash register is simply prohibited. A mandatory check document is issued in cases where:

the seller sold the goods;

the company’s employees provided paid services to the client;

the client received a previously ordered service.

If a check for the above services is not issued, a fine will be imposed on the work of the organization or individual entrepreneur.

When monitoring and supervising entrepreneurs’ compliance with the law on cash register systems, tax authorities monitor settlements using online cash registers, assess the completeness of the data provided by organizations and the accounting of revenue received by them. Violators will face a fine for failure to use the individual entrepreneur's cash register, in accordance with Part 2 of Art. 14.5 Code of Administrative Offenses of the Russian Federation.

Type of administrative violation	Type of punishment for an official	Type of punishment for legal entities persons and individual entrepreneurs
Non-use of cash register systems in cases established by Russian legislation	A fine of ¼ to ½ of the settlement amount made without the use of cash register systems, but not less than 10,000 rubles;	Fine from ¾ quarters to the full amount of the settlement carried out without the use of CTT, but not less than 10,000 rubles.
The use of a CTT that does not comply with the requirements of the new edition of Art. 4 of the Federal Law of May 22, 2003 No. 54-FZ.	Fine from 1,500 to 3,000 rubles;	Fine from 5,000 to 10,000 rubles
Violations in the operation of cash registers in accordance with the requirements of Art. 4.2. “The procedure for registration, re-registration and deregistration of cash registers” of Federal Law No. 290-FZ in	Fine from 1,500 to 3,000 rubles	Fine from 5,000 to 10,000 rubles.
Failure by an organization or individual entrepreneur to send a cash register receipt to the buyer in electronic form when using cash registers.	Fine 2,000 rubles;	Fine 10,000 rubles.
Failure by an organization or individual entrepreneur to transfer a cash register receipt to the buyer upon his request in cases provided for by law	Fine 2,000 rubles;	Fine 10,000 rubles

All new fines for non-use of cash registers in 2016 came into effect on July 15, 2016, and the fine for non-use of cash registers for individual entrepreneurs in 2018, the so-called online cash registers, came into effect from February 1, 2017.

Fine for exceeding the cash limit in 2018

The concept of “cash limit” means the maximum allowable amount of cash in the cash vault, safe or cash register of an organization by the end of the working day. A similar norm was introduced by the Central Bank of the Russian Federation, but the accounting department of an enterprise sets its maximum individually at the beginning of each calendar year.

Cash surpluses can quite legitimately be allowed on certain days.

The amount of the fine for a bounced check in 2018 for individual entrepreneurs

Valid reasons, according to clause 2 of Bank of Russia Directive No. 3210-U dated March 11, 2014, are considered:

payment of wages and various types of assistance, but not more than five working days after withdrawal of funds from the company’s current accounts;

Carrying out cash transactions involving cash on non-working days or holidays.

Other circumstances cannot serve as an excuse for exceeding the limit and entail penalties.

The law allows selected categories of commercial small businesses, enterprises, organizations, and individual entrepreneurs to cancel the cash limit. To waive the maximum amount, you do not need to take any special actions; simple compliance with certain standards of Bank of Russia Directive No. 3210-U dated March 11, 2014 “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses” is sufficient. ":

limited number of personnel - does not exceed 100 people over the past calendar year;

the maximum income for services performed and goods sold is no more than 800,000 rubles, excluding VAT;

participation in the authorized capital of other legal entities - no more than a quarter of the share.

If any of the organizations falls within the scope of these requirements, it can keep any amount of financial resources in the cash register.

What administrative penalty is imposed in cases of violation of the cash limit? Legal entities are subject to punishment in the form of a fine in the amount of 40,000 to 50,000 rubles, individual entrepreneurs and officials (accountant and manager) are subject to fines in the amount of 4,000 to 5,000 rubles.

How to prove the fact of purchasing a product from a specific seller if the cash register, sales receipts or other document are not saved? These questions are answered in the material published on the website of the Rosportebnadzor department for the Altai Territory.

Methods of proof

As the Supreme Court of the Russian Federation indicated, in accordance with paragraph 5 of Art. 18 of the Law on Protection of Consumer Rights, Art. 493 of the Civil Code of the Russian Federation, the absence of a consumer’s cash or sales receipt or other document certifying the fact and conditions of purchase of goods is not a basis for refusal to satisfy his requirements by the seller (manufacturer, authorized organization or authorized individual entrepreneur, importer). In confirming the fact of concluding an agreement and its terms, the consumer has the right to refer to witness testimony, which is assessed by the court in conjunction with all the evidence collected in the case.

Based on judicial practice, if the consumer does not have documents confirming the conclusion of the purchase and sale agreement, witness testimony is the most common evidence of the fact of purchase of the goods, although not the most compelling. Witness testimony is assessed by the court in conjunction with all evidence collected in the case.

In accordance with Art. 493 of the Civil Code of the Russian Federation, along with sales and cash receipts, documents confirming the fact of concluding a contract also include other documents confirming payment for goods, for example, these may include operational documentation in which a note about payment is made, sales receipts, warranty cards, and other similar documentation. In a specific case, this may be an originally issued sales receipt or sales invoice.

Based on judicial practice, in the absence of a cash register or sales receipt, evidence of the purchase of goods at a specific retail location can be: marks of sale in the passport for the goods; warranty card; witness statements. Acceptable evidence also includes: expert opinion; conclusion of the warranty service workshop on identified faults in technically complex products; a consumer statement to the defendant with the relevant requirements with a mark confirming the fact that the claim was served on the seller; response to a complaint; evidence confirming consumer losses from using a product of inadequate quality.

It should be borne in mind that the burden of proof of the fact that the goods were purchased from a specific seller, within the meaning of paragraph. 1 clause 5 art. 18 of the Law on Protection of Consumer Rights and in accordance with Art. 56 of the Code of Civil Procedure of the Russian Federation is assigned to the buyer. The efficiency of the consumer himself in collecting evidence of the purchase of goods from a specific seller serves to his benefit and facilitates subsequent work in court.

Deadlines for submitting claims

Resolution of issues regarding warranty periods becomes essential in the relationship between the consumer and the manufacturer (seller), since within the specified periods the consumer often has the right to make claims regarding defects in a non-food product.

As a rule, claims related to inadequate quality of goods are made by the consumer within the warranty period.

Warranty period is the period during which, in the event of a defect in the product, the manufacturer (seller), authorized organization or authorized individual entrepreneur, importer is obliged to satisfy the consumer’s requirements established by Articles 18 and 29 of the Law on the Protection of Consumer Rights. The warranty period is calculated from the date of delivery of the goods to the consumer, unless otherwise provided by the contract.

In practice, the seller often establishes that, for example, with a warranty period of 2 years, during the second year the consumer has the right to make only a limited range of demands (for example, only for the replacement of certain parts, while for other parts the warranty ends after 1 year).

However, such terms of warranty obligations often contradict the law, since the rights and obligations of the seller regarding the establishment and observance of the warranty period are clearly defined by the Law “On the Protection of Consumer Rights”. The seller has the right to establish a warranty period for the product if it is not established by the manufacturer. In addition, the seller has the right to assume an obligation with respect to defects in the goods discovered after the expiration of the warranty period established by the manufacturer (the so-called additional obligation). In other words, the seller has the right to increase the warranty period established by the manufacturer.

Thus, the consumer finds himself in more favorable conditions, and the law undoubtedly allows such actions by the seller. It’s another matter when the situation is the opposite, and the seller, in violation of current rules, establishes a warranty period of shorter duration than that established by the manufacturer (for example, the manufacturer gives a guarantee of 6 months, and the seller - 30 days).

In this case, regardless of the period established by the seller, the consumer has the right to present to the seller or the organization performing the functions of the seller the requirements provided for in Art. 503 Civil Code of the Russian Federation and Art. 18 of the Law “On the Protection of Consumer Rights”, if defects in the product are identified during the warranty period established by the manufacturer (in this example, 6 months), and the seller who committed such an offense is subject to administrative liability under Part 2 of Article 14.8 of the Code of Administrative Offenses of the Russian Federation, providing for the imposition of a fine on officials - from one to two thousand rubles; for legal entities - from ten to twenty thousand rubles.

It must be borne in mind that in accordance with paragraph 1 of Art. 471 of the Civil Code of the Russian Federation, the warranty period begins to count from the moment the goods are transferred to the buyer, unless otherwise provided by the purchase and sale agreement.

For seasonal goods (shoes, clothing, etc.), warranty periods are calculated from the onset of the corresponding season, the onset of which is determined accordingly by the constituent entities of the Russian Federation based on the climatic conditions of the location of consumers (Article 19 of the Law “On the Protection of Consumer Rights”).

For the Altai Territory, these periods are calculated as follows:

In addition to the classic option, when a defect in a product arose within the warranty period, situations are also possible when, at the time of discovery (identification) of inadequate quality of the product, the warranty period had either already expired or was not provided at all by either the manufacturer or the seller.

In relation to goods for which warranty periods or expiration dates have not been established, the consumer has the right to make these demands if defects in the goods are discovered within a reasonable time, but within 2 years from the date of their transfer to the consumer, unless longer periods are established by law or contract.

I have the right!

Please note that in relation to a technically complex product, the consumer, if defects are discovered in it, has the right to refuse to fulfill the sales contract and demand a refund of the amount paid for such a product or make a demand for its replacement with a product of the same brand (model, article) or the same product of a different brand (model, article) with a corresponding recalculation of the purchase price within 15 days from the date of transfer of such product to the consumer. After this period, these requirements must be satisfied in one of the following cases:

— detection of a significant defect in the product;

— violation of the deadlines established by this Law for eliminating product defects;

- the impossibility of using the product during each year of the warranty period for a total of more than thirty days due to repeated elimination of its various deficiencies.

If your rights are violated, you can contact the Public Reception Departments of Rospotrebnadzor in the Altai Territory and territorial departments.

Every person involved in trade knows perfectly well that when making payments using cash, it is mandatory to use a cash register (cash register). However, checks carried out by representatives of the tax service show that not all sellers and cashiers follow this rule. Failure to issue a cash receipt is equivalent to non-use of the CCC, is a gross violation and may entail administrative liability. The fine for failure to issue a cash receipt in 2017 will be at least 30 thousand rubles. (for organizations).

The presence of a cash receipt serves as confirmation of the fact of payment and purchase of goods (services) in a specific store or specific organization. Using a cash register makes it possible to track the total amount that passed through the cash register of a trading enterprise for a certain period. Failure to clear a receipt is a gross violation of consumer rights and failure by the seller to comply with its obligations regarding the use of cash register equipment. Therefore, the tax service pays special attention to the availability of cash registers and the issuance of checks.

Some sellers are firmly convinced that the buyer will not be able to return goods of inappropriate quality if he was not given a receipt at the time of purchase. This is completely misleading. The presence of a receipt is desirable, and not a mandatory condition for returning low-quality products. Therefore, failure to issue this document does not protect against claims from buyers, but, on the contrary, serves as a significant reason for claims from regulatory authorities.

Possible consequences of violations

Current legislation provides for a fine for failure to clear a cash receipt. Moreover, non-compliance is regarded as failure to issue a document, as well as the use for these purposes of a cash register that does not meet established standards or has not passed mandatory registration.

The fine for failure to issue a cash receipt (2017) ranges from 1/4 to 1/2 of the amount for which it was necessary to issue the check (to sellers, cashiers and other officials), and this amount cannot be less than ten thousand rubles. In rare cases softer measures may be applied to entrepreneurs. For example, if he has never been brought to administrative responsibility before, and no other shortcomings were found during the inspection, then for the first time he can get off with only a warning.

The fact of non-use of cash register equipment and failure to clear checks can be detected and confirmed exclusively during the audit process by the tax authorities. The buyers themselves cannot record this, but it is their statements to the tax and other regulatory organizations that most often become the reason for close attention to the entrepreneur and the correctness of his cash register. If consumer complaints are repeatedly confirmed and violations are identified when issuing cash receipts, this may lead to an on-site tax audit.

Sometimes cashiers and sellers do not issue a cash receipt out of their own will or malicious intent. There are cases when the cash register simply breaks down and cannot punch checks. Or the cash register runs out of tape, and there is no way to quickly replace it. The legislation does not provide any concessions or separate rules for such situations. When payment for goods or services is made in cash, the buyer must in any case be given a stamped document. If this is not possible, then accepting cash should be stopped until the cash register starts functioning again. Otherwise, failure to clear a check is regarded as a violation and may result in administrative liability. If money has already been accepted, and the cash register tape has run out, then it can be quickly replaced and payments can be resumed.

When can you not issue a check?

Federal Law No. 54-FZ dated May 22, 2003 provides for cases where the use of an individual entrepreneur’s cash register device is not mandatory:

If certain services are provided to the population, then cash receipts can be replaced with approved strict reporting forms.
If an entrepreneur applies one of the special taxation regimes: UTII or PSN. Then, at the buyer’s request, he must be given a sales receipt or other documentary evidence of receipt of cash from him.
If the type of activity carried out by the individual entrepreneur is mentioned in clause 3 of Art. 2 Federal Law dated May 22, 2003 No. 54-FZ, (any form of taxation).

In other cases, the use of cash register equipment is mandatory.

Fine for a bounced check for LLCs and individual entrepreneurs in 2018

Fine for the absence of a cash register for individual entrepreneurs and LLCs

the seller sold the goods;

the company’s employees provided paid services to the client;

the client received a previously ordered service.

If a check for the above services is not issued, a fine will be imposed on the work of the organization or individual entrepreneur.

Type of administrative violation	Type of punishment for an official	Type of punishment for legal entities persons and individual entrepreneurs
Non-use of cash register systems in cases established by Russian legislation	A fine of ¼ to ½ of the settlement amount made without the use of cash register systems, but not less than 10,000 rubles;	Fine from ¾ quarters to the full amount of the settlement carried out without the use of CTT, but not less than 10,000 rubles.
The use of a CTT that does not comply with the requirements of the new edition of Art. 4 of the Federal Law of May 22, 2003 No. 54-FZ.	Fine from 1,500 to 3,000 rubles;	Fine from 5,000 to 10,000 rubles
Violations in the operation of cash registers in accordance with the requirements of Art. 4.2. “The procedure for registration, re-registration and deregistration of cash registers” of Federal Law No. 290-FZ in	Fine from 1,500 to 3,000 rubles	Fine from 5,000 to 10,000 rubles.
Failure by an organization or individual entrepreneur to send a cash register receipt to the buyer in electronic form when using cash registers.	Fine 2,000 rubles;	Fine 10,000 rubles.
Failure by an organization or individual entrepreneur to transfer a cash register receipt to the buyer upon his request in cases provided for by law	Fine 2,000 rubles;	Fine 10,000 rubles

Fine for exceeding the cash limit in 2018