What can be issued instead of a cash receipt? Sales receipt for individual entrepreneurs: sample preparation and ready-made forms

Sales receipt (PR) is a document confirming payment to the supplier for a purchase or service provided. Issued at the request of the client and used in places where there is no or when it is necessary to obtain a transcript for a cash receipt. The original document remains with the client, and its duplicate remains with the seller. A correctly executed sales receipt generates costs and income in accounting, and subsequently affects the amount of taxes required to be paid to the budget. Due to the possibility of disagreements with inspection authorities or the buyer, PM is stored for at least 5 years.

Payment for goods by the buyer can be made either by bank transfer or by payment in cash. If the proceeds are credited to the seller’s account, the transaction is confirmed by a bank statement. In situations where payment is made in money, the validity of the transaction is confirmed by a sales or cash receipt. If the individual entrepreneur has a cash register (CCR), then both documents are issued upon the buyer’s request. In this case, the sales receipt confirms the validity of the costs, and the cash receipt proves the fact of payment.

In practice, the concept of a sales receipt is encountered, but in reality there is no single document and we are talking about providing two different receipts, pinned together for convenience. But not all individual entrepreneurs have cash register equipment, which is permitted by law.

Currently, payers of the single tax on imputed income or those who have a patent taxation system do not need to install a cash register.

Caught in this rut, payers are in no hurry to install a cash register, as this is fraught with additional problems in the form of:

• expenses for purchasing cash register machines;
• Internet costs;
• increasing outside control tax office;
• training staff on new software.

For such entrepreneurs, confirmation of the transaction is only the issuance of a sales receipt.

Based on amendment 54-FZ “On the use of cash register equipment,” before July 1, 2019, all individual entrepreneurs are required to install a cash register machine.

The form of the PM may differ depending on the form of the document and the information that the seller wants to place in it. Currently certain appearance the sales receipt does not, but there are mandatory requirements for the information contained in it.

What should a sales receipt for an individual entrepreneur without a cash register contain? A sample of the basic rules will help us figure it out:

1. On the document you must write its name “Sales Receipt”.
2. Serial number. All PMs must be numbered sequentially. An individual entrepreneur himself decides what period of time to use when counting documents (daily, during the reporting period, year-round).
3. Date of the transaction. Entered in the following sequence: date, month (in words), year. Issued only on the current date; it is prohibited to issue a check on a “back” day.
4. IP name. Indicated exactly as on the certificate individual entrepreneur.
5. Name of product. The entire range is listed; products sold cannot be combined into a group.
6. Quantity. It is indicated in numbers on the sales receipt.
7. Price and amount. It is written in numbers, with rubles and kopecks separated by a dot or comma. If there are no kopecks in the price, then zeros are placed after the punctuation mark. At the end of the document, a total is compiled, which is written in numbers and in words.
8. Supplier's signature.
9. Seller's stamp. I agree with the legislation of the Russian Federation, they issue a sales receipt for individual entrepreneurs without a stamp. Despite the fact that the seal is not a mandatory requisite, it protects the document from falsification, and also guarantees the buyer recognition of the validity of the transaction in the future if the product is defective or replaced. Therefore, it will not be superfluous in the document.
10. If the range of goods (services) sold does not fit on one check, filling out several copies is allowed. Each sheet is numbered and the last one is marked with the total amount of the transaction.
11. Any lines left unfilled must be crossed out.

It is allowed to include additional advertising information in the PM template.

Due to the fact that a certain form commodity document no, it can be written out by hand or in special program. Therefore, let's look at these two options.

When completing the TC by hand, you need to stock up on forms made in a printing house. At the same time, you can issue a sales receipt from an enterprise producing printed materials according to your example.

But, it is not necessary to go to a printing house to print forms. Alternative option is the purchase of sales receipts in the office. When purchasing such forms, you must make sure that they are carbon copies. Otherwise, you will have to do double work by writing out a duplicate. These PMs are filled in using a ballpoint pen.

If the sales receipt form for an individual entrepreneur is not completed on time, it will be replaced by a document filled out by the supplier in accordance with all TC rules.

Selecting the design of a sales receipt using software considered a more convenient option. Excel or a special online application for printing checks is suitable for its use. In addition to printing PM, such programs create an accounting book that facilitates the work when submitting reports to the tax authorities and when servicing customers. The disadvantage of this choice is that the software is not available for free; the financial costs of purchasing a license are high.

Below is a sample correct filling sales receipt for individual entrepreneurs using excel software:

The advantage of working in Excel allows the supplier to independently select the number of lines to print to the buyer in the future.

Despite the chosen form of the document, the sales receipt form for any individual entrepreneur without a cash register should not contain corrections or blots. If an error occurs, the buyer is issued a new PM.

The supplier is obliged to store all damaged copies of the PM along with the rest of the issued forms.

To avoid future conflicts with the client, it is allowed to write a defect in the purchased product on the receipt. This procedure is carried out only with the consent of the consumer and further insures the supplier against claims from the client.

Why does a buyer need a sales receipt?

Buyers, when purchasing a product or service, do not always think about the importance of the sales receipt, so they do not pick it up or throw it away immediately after the transaction. But in vain. Properly formulated PM ensures protection of consumer rights. Therefore, it is necessary to know not only the basic requirements for a check, but also the possibilities where it is used.

So, where can PM come in handy:

1. Upon receipt of products that the buyer will subsequently deliver to balance sheet your organization.
2. Using a sales receipt, the person who took the money on account confirms the amount of money spent.
3. When paying for a purchase (service) at your own expense, but for the public purposes of the enterprise, providing a sales receipt will confirm the costs and guarantee their return to the buyer.
4. The sales receipt plays an important role in the activities of the purchasing enterprise. By increasing the company's expenses, it reduces taxes and increases profits.
5. For an expensive purchase, it is issued along with a warranty card and is confirmation of the transaction ( Jewelry, weapon, vehicles, clothes, shoes, etc.).
6. Gives the buyer the right to return or replace goods of inadequate quality, in established by law deadlines.

Such a receipt is kept as an enterprise expense for 5 years, and for expenses for personal needs until the end of the warranty period.

I agree with the Law of the Russian Federation No. 2300-01 “On the Protection of Consumer Rights”, even after losing the sales receipt, the buyer has grounds to return the goods and get his money back.

Responsibility for failure to present a check

According to the Code of Administrative Offenses of the Russian Federation, ed. from 02/05/2018, art. 2 clause 7, the seller issues the buyer a document confirming the transaction. Such justification is the receipt for the receipt cash order, sales receipt, etc. If a sales receipt is refused, the buyer has the right to file a complaint with territorial administration Rospotrebnadzor, which is fraught with a warning or an administrative fine in the amount of 2,000 rubles.

According to the Supreme Court Russian Federation, the supplier is obliged to issue PM to all customers, regardless of whether they need a receipt or not.

In conclusion, I would like to emphasize the importance of a sales receipt in the work of an individual entrepreneur. This article described how to correctly fill out an individual entrepreneur’s sales receipt and showed a sample of the TC. A properly executed document is the key to preserving funds and avoiding conflict situations with buyers and tax authorities. The main thing is to learn how to fill it out according to all the rules and do not forget to give it to the buyer after the transaction is completed.

Is it generally necessary to accompany the expense report with any documents? Clause 6.3 of the instructions of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U states that the corresponding report must be presented to the accountant or head of the company along with “attached supporting documents,” but it does not specify which documents.

Clause 26 of the regulations on business trips, approved by Decree of the Government of the Russian Federation dated October 13, 2008 No. 749, states that upon returning from a business trip, a company employee must submit an advance report to the employer and attach to it documents confirming the rental of housing, travel expenses and other items.

It is necessary to attach documents to the advance report that confirm that the employee spent the funds issued correctly. Apart from the specified requirement of the legislator, there are other reasons for this. In particular, amounts issued to an employee on account and used by him for the purposes agreed upon at the time of issuance can be accepted by the employing company to reduce the tax base (if they are available in the completeness required by law, papers are needed confirming both the fact of payment for goods or services and their receipt);

In the main regulations, establishing the need to generate advance reports, nothing is said about the fact that cash receipts must be attached to the corresponding document. At the same time, it should be noted that in the structure of the AO-1 form, proposed by Decree of the State Statistics Committee of the Russian Federation dated 01.08.2001 No. 55 as a unified form for drawing up advance report(as in its analogue used for budgetary institutions - form 0504505, approved by order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n), there are columns where you need to enter information about documents confirming expenses. In form AO-1 it is necessary to record the name of these documents, their numbers and dates, in form 0504505 - numbers, dates, as well as the content of expenses.

Read more about filling out the AO-1 form in the article "Unified form No. AO-1 - Advance report (download)" .

NOTE! In the context of a general transition to the use of online cash register systems, all large quantity Sellers must provide customers with a cash receipt. If the seller ignores this obligation, it is he who breaks the law, not the buyer. Therefore, the buyer should not bear negative consequences he does not have a cash register receipt, and is also not obligated (and does not have the opportunity) to check whether the seller does not use the cash register lawfully and issues him another payment document. Therefore, you can now attach any of the following documents confirming payment to the advance report.

So, to the documents that contain the necessary primary details (number, date, content of expenses), except cash receipt, relate:

• form strict reporting(including, for example, an air ticket);
• PKO receipt;
• sales receipt.

Let's consider what the requirements for the execution of each of the mentioned documents are.

Advance report without cash receipt: attached BSO

So, an advance report without a cash receipt can be supplemented with a BSO. To avoid claims against expenses, the BSO must meet the requirements of the law.

Currently, most sellers must generate BSOs using automated devices, essentially equivalent to online cash registers, and such BSOs are equivalent to cash register receipts. But some sellers are allowed to use printed forms until 07/01/2019. In this case, the structure of the strict reporting form must satisfy the criteria that are recorded in paragraph 3 of the Decree of the Government of the Russian Federation dated May 6, 2008 No. 359. Thus, the BSO must indicate:

• name of the document (for example, “Receipt for payment for hotel services”);
• number, series of the document;
• name of the service provider (BSO for the sale of goods is not compiled);
• TIN, supplier's address;
• type of service provided;
• the amount of money to pay for the service;
• settlement date;
• position, full name and the personal signature of the supplier’s employee, if available - a seal.

The BSO must be produced on printing equipment and consist of 2 elements - the main part and the spine (which is a copy or a detachable part of the first element). The employee, having paid for the service, thus receives a BSO stub. It is this that must be attached to the expense report, and the information from it must be entered in the appropriate columns.

Thus, the employee who received in his hands cash on record, before agreeing to take the BSO counterfoil from the service provider, you should make sure that the above details are present on the relevant document. An exception is if the spine is not a detachable part of the BSO, which is formed in accordance with individual legal acts, for example, if we're talking about about the air ticket.

Advance report without cash receipt: attach PKO receipt

An advance report without a cash receipt can also be supplemented with receipts for cash receipt orders.

The PKO, like the BSO, consists of 2 elements - the main part and the tear-off receipt. The employee who paid for goods or services with accountable funds is given the second element. This is what needs to be attached to the expense report.

It is important that the PKO receipt meets the following basic requirements:

• The supplier's seal (if any) must be affixed simultaneously on both elements of the PQS - thus, approximately half of it will be visible on the receipt;
• in the “Amount” column of the PKO receipt, the amount of funds should be recorded in numbers, in the column below - in words.

One more nuance: PKOs must be drawn up exclusively according to the KO-1 form, which was put into circulation by the State Statistics Committee by Resolution No. 88 dated August 18, 1998. Therefore, before taking the PKO receipt, it is advisable for the employee to make sure that the original order contains a mark indicating that the document complies with the form KO-1.

And most importantly: the receipt for the PKO only confirms the fact of payment. Using it to confirm the type of expenses, for example, the name of purchased goods and materials or services, is problematic. Therefore, in addition to the receipt to the recipient, a document indicating the type of expenses incurred must be attached to the advance report: invoice, act, etc.

We supplement the advance report with a sales receipt

Another possible scenario for justifying expenses for reporting funds is the use of a sales receipt as a document supplementing the expense report. A sales receipt can be made an attachment to the JSC if it confirms the fact of concluding an agreement and the fact of making a payment (Article 493 of the Civil Code of the Russian Federation, letters of the Ministry of Finance dated 08/16/2017 No. 03-01-15/52653, dated 05/06/2015 No. 03-11-06 /2/26028).

There is no legislatively approved form for a sales receipt, but there are requirements for details. It should contain:

• serial number, date of compilation;
• name of the company or full name of an individual entrepreneur - supplier of goods or services;
• supplier's tax identification number;
• a list of goods and services paid for by the employee with accountable funds, their quantity;
• the amount that the employee deposited into the supplier’s cash desk in rubles;
• position, full name, initials of the employee who issued the sales receipt, his signature.

If any of the details are missing, tax authorities may claim expenses. Therefore, ask the accountant to carefully check the document issued to him. As a rule, a sales receipt contains a complete statement of paid goods and materials, which means that it is not required to supplement it with an invoice.

About last changes read in Law 54-FZ “On the use of cash register equipment”.

Results

The preparation of an advance report must be accompanied by the attachment of documents confirming the expenses incurred. Such documents can be not only cash receipts, but also BSO, receipt for PKO and sales receipts. The registration of the PKO takes place on an approved form, and there are certain requirements for the details of the BSO and sales receipts that do not have such forms.

Trade is separate species activity, which is subject to its own rules and laws. The main one is the use of a cash register at points of sale, although in some cases you can do without it.

This applies to those entrepreneurs who are on a single tax. They, unlike others, are exempt from using a cash register in their enterprise. Instead, they have the right to issue a sales receipt - a document that legally confirms the fact of the purchase and sale.

Basic requirements for the document

There is no specific form for filling out a sales receipt, so each company or store does it differently. The check is considered primary documentation and has a number of details that must be present in it. These include:

- serial number;

— date of issue of the sales receipt;

- document's name;

— Full name of the individual entrepreneur who issued the check;

— article and quantity of goods sold;

— total cost of the goods;

- Full name of the person who wrote the check, as well as his signature.

According to the law, an employee of a trading company can issue only one sales receipt or two documents at once (sales receipt in addition to the cash receipt). Moreover, between them, the sales receipt is considered more important. It displays more detailed information about the fact of purchase and sale. In addition, the seller is obliged to issue such a document to the client. Having a sales receipt will protect the parties from dishonest behavior. And its provision is a guarantee of resolving most controversial situations.


There is a fine for failure to issue a sales receipt. Its size depends on who will be punished: the seller, the official or the company as a whole. If such a violation provoked a loss large quantity funds or affected the image of other enterprises, then the court may significantly increase the amount of fines.

Principles for issuing a sales receipt

In addition to the requirements for the content of a sales receipt, there are rules for its execution. In order not to break the law, you should remember how to fill out the document. Let's consider recommendations that will help avoid mistakes:

- It is necessary to indicate all the listed details. In the absence of any of them, the sales receipt is considered invalid and therefore cannot be a document confirming the purchase;

— each product is filled in a separate line. Any reductions or generalizations complicate the work of accounting and tax authorities;

— the total purchase price is indicated separately;

- although the law does not provide for a stamp on a check, in some cases the accounting department requires it to be stamped;

- there should be no empty lines in the sales receipt, so they should be crossed out;

- if the sales receipt complements the cash receipt, then a special note must be written on it;

How to distinguish a sales receipt from a cash receipt?

Despite the fact that both types of checks are widely used in trade when paying a buyer, there are differences between them. A cash receipt is a fiscal document required by the tax office. Such a check allows regulatory authorities to monitor the correctness of calculations and timely payment of taxes. Such a receipt is always printed on the cash register. It contains the details of the enterprise, as well as its location, the exact time of purchase, and the individual device number. Modern cash registers automatically transmit data to the tax office at a certain frequency.


A sales receipt does not belong to fiscal documents. It is prepared by the seller in addition to or instead of a cash receipt. Usually the form is filled out by hand, but ordinary computer technology can also be used. The purpose of drawing up a sales receipt is detailed description products or services sold for cash.

Everyone is familiar with the cash receipt. to modern man. This document is issued by cashiers in supermarkets and stores, as well as other organizations involved in the sale of goods. Many entrepreneurs who decide to open an individual entrepreneur wonder about the need to install cash register equipment at the very last moment. And completely in vain.

Cash register equipment must be used every time a customer pays in cash. At the same time, failure to issue, as well as failure to punch through, cash receipts is a very common violation that is detected during audits by tax authorities.

Why do you need a cashier's check?

A cash receipt, first of all, is confirmation of a completed transaction. When this document is entered, the amount of funds transferred through the cash register during the reporting period is recorded. If a transaction is made “bypass the cash register,” then this is a direct violation of the client’s rights, and also goes against the concept cash discipline.

The check contains information such as:

• name of the individual entrepreneur;
• TIN of the individual entrepreneur;
• transaction amount;
• date and time;
• number of the check, cash register and electronic document;
• serial number of the PDA;

In some cases, the name and quantity of the purchased product is printed on the cash register receipt.

Contrary to popular belief among unscrupulous sellers, a blank cash receipt or the issuance of an alternative (sales receipt) does not deprive the client of the opportunity to return money for the purchased product. Therefore, such a “trick” can only result in additional problems, a fine and unwanted attention from the tax service.

It should be noted that the inspection authorities are very attentive to the issue of issuing cash receipts. If they have suspicions, they take the entrepreneur, as they say, “on a pencil” and show more zeal during inspections, which greatly increases the chances of getting a fine for some minor deviation from strict rules.

Non-issuance of checks and consequences

The current legislation provides for liability in the form of a fine for a cash receipt that is not punched or issued. It should be noted that this rule also applies to any other documents issued using cash register equipment that has not been registered or does not meet the requirements.

If an official discovers that a cash receipt has not been issued, a fine of three to four thousand rubles will be imposed. Legal entities in a similar situation will have to fork out ten times more.

In some cases, a fine can be replaced with a warning, but only if two conditions are met:

• Until this moment, the individual entrepreneur has not committed any administrative offenses;
• During the inspection process, tax inspectors did not identify any other violations.

In other words, an individual entrepreneur can avoid a fine for failure to issue a check only once during the entire period of work.

Failure to issue a cash receipt is revealed only during an inspection of the individual entrepreneur or legal entities tax service employees. However, it should immediately be noted that customer complaints can serve as a reason for an individual entrepreneur’s inspection. Repeated violations of cash discipline sooner or later attract close attention from the relevant government agencies, which ultimately turns into big trouble. And if the amount of the fine may seem completely insignificant to many entrepreneurs, then an alternative in the form excessive attention on the part of the inspection authorities will cause much more trouble and headaches.

When the CCP is faulty

Any equipment has the unpleasant property of breaking and failing. And cash registers are no exception. Failure to issue a receipt may be due to either technical reasons or the fact that the device simply runs out of tape. In any case, the position of the law remains clear: a check is mandatory and must be issued, no check - no sale. Otherwise, a technical malfunction is equated to a deliberate violation of laws and is punishable by a fine.

According to the rules, in the event of a malfunction of the cash register, the seller must stop accepting cash and cancel the transaction if it had already begun at the time of the malfunction. If the device simply runs out of tape, then it is permissible to replace it and continue your work. Otherwise, a fine may be imposed on the entrepreneur.

Check forgery

There can be many reasons for counterfeiting cash receipts. Some companies and individual entrepreneurs commit such an offense in order to reduce taxes; buyers do this in order, for example, to get past security in a supermarket by presenting a document prepared in advance. In any case, the counterfeit will sooner or later be recognized and entail undesirable problems described in Federal Law N54.

It should be noted that counterfeiting checks is also complicated by the fact that each document is printed with a PDA code, which is generated by EKLZ from data such as amount, date, time and check number. Even with a very strong desire, it is almost impossible to decipher such a combination of symbols on your own, and even more so to generate it manually.

Moreover, in each tax office building there is a special box where anyone can place a cash receipt for verification. Employees of this institution periodically check the contents of the box for compliance with the PDA code. Moreover, you can check the authenticity of cash receipts yourself. To do this, you don’t have to leave the house at all, you just need to fill out special form on the official website of the tax office. If a forgery is discovered, the organization that issued the fake document will face an unscheduled inspection.

When can you do without a check?

According to the current legislation and Federal law No. 54 of May 22, 2003, in particular, individual entrepreneurs have the right to refuse to use cash register equipment in a number of cases:

• If the activities of an individual entrepreneur are related to the provision of services to the public. In this case, strict reporting forms are issued, which act as an alternative to cash receipts;
• Use of certain taxation schemes. An individual entrepreneur may not issue a cash receipt for quite legally in case PSN or UTII is used. This exception includes the types of activities provided for in paragraph two of Article 346.26 of the Tax Code of Russia. However, the issuance of an alternative in the form of a sales receipt, receipt or any other document confirming the receipt of cash is mandatory.

Otherwise, failure to use the cash register is illegal.

It should be noted that a cash receipt cannot be replaced by another document, with the rare exceptions noted above. If, instead of a cash register, the client receives a sales receipt, invoice or any other paper, he will have the right to send a complaint to the appropriate authorities.

How often does the accounting department of an enterprise require its employees, when purchasing certain goods for cash or by bank transfer, to provide a sales receipt along with other documents? What kind of form is this, is it really necessary for accounting operations?

Specialized form

To begin with, it is worth noting that a sales receipt is a strict reporting form. It is provided to both individuals and legal entities as proof of purchase. This document is issued in two cases:

1. If the seller does not have a cash register.
2. At the buyer's request, as a transcript of the list of purchased goods.

In the first case, due to the lack of special equipment, the seller cannot issue the buyer a confirmation document in accordance with the requirements of the trade rules, so he is forced to fill out a specially designed form by hand, which contains all the necessary data and details.

In the second case, the situation is somewhat different. There are cash registers that issue a receipt without indicating the type of product. It indicates only the amount paid, which does not provide a comprehensive picture of the fact of purchase and sale.

For the average buyer ( individual) this point can be considered insignificant. But for an organization (enterprise) when committing accounting entries It is necessary to clearly indicate the name of the purchased product. In this case, you need a sales receipt, where all the information is present in full.

Why do you need a sales receipt?

Each document has its own purpose. It is determined by the vital needs of people. A sales receipt is mainly needed to confirm the fact of purchase of goods and the amount of money paid for the purchase. This is not just a whim, but a vital necessity.

Firstly, this is the only way an authorized representative of the company can confirm the fact of a purchase made in cash to reimburse expenses incurred.

Secondly, there are situations when the purchased product turns out to be of poor quality. In order to exchange or return it, you need a document certifying the transaction in terms of the name of the product and the amount paid for it sum of money. Without such confirmation it is impossible to prove that defective goods purchased at this particular outlet from a specific seller. After all, for the specified amount the buyer could purchase several other goods at a lower price. In this case, a return will be practically impossible.

What should a sales receipt look like?

Sales receipts can be ordered from a printing house and used as needed. There is no clear unified form for this document, but the finished form must contain certain necessary information:

• Title of the document;
• its serial number;
• date of issue;
• name of the enterprise (organization) that compiled the document;
• his (her) TIN and legal address;
• name of goods sold with price indication;
• total purchase amount;
• position and full name of the person who issued this document and his personal signature;
• seal trading enterprise(in the presence of).

When placing an order for a sales receipt at the printing house, the sample can be adjusted at your discretion. For example, add a company logo or warranty information. All this is completely legal. Additional information will only make the check writer’s job easier and will allow the buyer to be more fully informed.

Are cash receipts and sales receipts needed together?

Quite often, accounting workers have questions regarding the correct execution of payment documents provided by employees. Is it possible to accept a sales receipt for payment without a cash receipt? There is no clear answer to this question.

Firstly, it is necessary to remember that both of these forms have their own purpose. A cash receipt confirms the fact of the purchase itself, and a sales receipt is a detailed transcript of this transaction. For example, an employee of an organization receives funds on account for the purchase of specific goods. Then, within three days, he must provide a documented report on the purchase made. To do this, he will need a receipt from the cash register, which will record the fact of purchase and sale for a specific amount, and a sales receipt, which describes in detail: what, when and for what amount the employee purchased. Both of these documents together will allow you to confirm the intended use of the funds received.

However, according to Federal Law No. 54 of May 22, 2003, there are enterprises that, by their type of activity, are not required to conduct calculations using cash registers. These include points of sale of magazines, newspapers and other related products, trade at fairs and markets. If the goods are purchased from such sellers, then having a sales receipt will be quite sufficient. It is better for representatives of legal entities not to contact such retail outlets in order to avoid possible misunderstandings.

Features of filling out a sales receipt

When selling products, the seller is obliged to provide the buyer with a sales receipt upon request. This is his legal right, violation of which may entail well-founded penalties. Typically this document is an A6 format form with the necessary details entered into it.

All of them must be filled in, and empty columns must contain dashes to avoid entering into them additional information after the document is issued. It's not difficult to write a sales receipt. The filling pattern is a process of step-by-step entering the required data into certain rows and columns of the table.

This document is drawn up exactly on the day of purchase. The employee completing this form must provide accurate information in neat, legible handwriting. Cross-throughs, adjustments and corrections are not allowed here. Such a form is considered invalid and will not be accepted by the company’s accounting department for calculation.

How to fill out the document correctly?

Typically, trading enterprises have in stock forms of sales receipts in order to provide them to the buyer at any time upon his request. Most often, representatives of enterprises (organizations) make such demands. Any seller should know how to fill out a sales receipt: this can be done in two ways:

1. Using computer technology. This is done if the store (outlet) keeps records of the receipt and consumption of products in in electronic format. The employee only has to enter the name and quantity of the goods selected by the buyer. The remaining data will be automatically entered into the printed form.
2. Manually. In this case, all the necessary information is carefully entered into a standard form document.

All products are entered one by one into a special table. If there are products of the same type at different prices, each of them goes on a separate line. For example, “pencil at a price of 10 rubles per piece” and “pencil at a price of 15 rubles per piece.”

You cannot write “2 pencils worth 25 rubles.” Each product of the same article (or variety) and its price must be recorded separately. After the table with the selected products, the total cost of the purchase is written down in numbers and in words. Finally, the seller’s details are indicated, his signature and the seal of the trading company are affixed. If it is missing, then you should not replace it with various stamps. The law allows you to draw up a document without a seal, if it does not exist at all.

Download the sales receipt form