Error in receipt when working via online cash register. Correcting errors before and after the end of the shift.

Question: At the online checkout the payment from the buyer was punched, the cashier made a mistake and punched the amount several times more than he received. The organization does not use a correction check, what documents are needed in this case? in our situation, we need to issue funds, conducting an online cash register operation is the first step, and what should we attach to cash settlements in the cash book?

Answer:

The leader decides what to do and what to do. For example, the cashier-operator - a reprimand, deprivation of a bonus, etc., the accounting department - take into account the actual data and reflect it in accounting without errors, etc.

Rationale

What documents to fill out when working with CCP?

The check was not punched on time or punched with an error

The cashier may not generate a check during payment or make a mistake in the amount. In the first case, you need a correction check, in the second - a check with the sign “return of receipt”.

Situation: what to do if the cashier-operator punched cash receipt with an error in the payment amount

It all depends on when the error was discovered.

If the error is found before the end of the shift, punch the check with the sign “return of receipt” and form the check correctly. In the additional details, indicate the fiscal document attribute (FDS) of the incorrect check.

If the error is discovered after the end of the shift, credit the cash desk exactly as much money as it actually is. It turns out to be less than the cash register. Demand an explanation from the cashier-operator.

Then the cashier-operator writes an explanatory note outlining the essence of his erroneous actions, enclosing copies of the erroneous check.

The leader decides what to do and what to do. For example, the cashier-operator - a reprimand, deprivation of a bonus, etc., the accounting department - to take into account the actual data and reflect it in accounting without errors, etc.*

Vladislav Volkov answers:

In July, many organizations and entrepreneurs will encounter the use of cash register equipment for the first time (see “”). However, not everyone knows that in addition to checks, the cash register also creates other documents. In today's article, experts from the "" service will talk about what, when and why you need to form at the checkout.

What are fiscal documents

Documents that are created by the cash register (that is, a cash register) are called fiscal. According to Federal Law No. 54-FZ dated May 22, 2003 (hereinafter referred to as Law No. 54-FZ), all fiscal documents must be transferred from the cash desk to the tax authority through a fiscal data operator (FDO). In response to any of these documents, the operator sends his confirmation to the cashier (if the processing of the document was successful). Let's look at what fiscal documents exist.

Cash register equipment registration report

This report is generated at the cash register once during the initial registration of the cash register with the tax office. It reflects which taxpayer and which particular cash register is registered, where it will be installed, in what mode it will operate and through which OFD the data will be transmitted.

This report also contains the following parameters: fiscal attribute of the document, number of the fiscal document, date and time of receipt of the fiscal attribute. This data must be specified in your personal account on the website nalog.ru.

At the end of the cash register registration procedure, the Federal Tax Service will generate an electronic cash register registration card. Only after this will it be possible to legally make payments at the checkout.

Shift opening report

Each new shift at the checkout begins with this report. If such a report is not generated, the shift will not be opened and the cash register will not be able to print receipts. The shift opening report contains the following information: shift number; details of the cashier who opened it; date and time of shift opening.

Cash receipt and strict reporting form

A cash receipt is generated on the cash register for each payment, including when funds are received from an individual to the seller’s bank account, as well as when goods are returned.

Law No. 54-FZ equated strict reporting forms (SRB) to cash receipts. So, the BSO must contain the same details as the cash receipt. At the same time, such forms can only be generated using a special cash register - an automated system for BSO (see "").

Let us recall that the federal law dated November 27, 2017 No. 337-FZ delayed the transition to “new” BSO for organizations and entrepreneurs that provide services to the public (with the exception of those who provide catering services with the involvement of hired workers) and carry out work on orders from the population (for more details, see "" ). Until July 1, 2019, these categories of businesses can use BSOs that are printed or generated using old-style automated systems. For example, such BSOs include tickets to theaters, cinemas, museums; paper forms in a beauty salon or atelier, etc.

Shift closing report

Every time work at the cash register ends for a shift, you need to generate a report on the closure of the shift. Most often, such a report is made once a day. Let us remind you that a shift at the checkout should not exceed 24 hours. If a shift is not closed for more than a day, the cash register will stop generating receipts. To start selling again, you will need to close your old shift.

What is reflected in the shift closing report? Firstly, the shift number, the date and time the shift closed, the number of checks that were generated during the shift.

Thirdly, it is in the report on the end of the shift that a notification appears that it is time to change the fiscal drive (FN). This will happen if there are less than 30 days left until the end of the validity period of the FN, or its memory is 99% full.

And finally, the shift closing report can contain generalized information on sales: how much goods were sold during the shift, what part of this amount was received in cash, and what part by electronic means, the total amount of VAT on goods sold. Please note that currently indicating this information in the shift closure report is not a mandatory requirement, so it may not be included in the report. But this information can always be viewed in the personal account of the fiscal data operator, for example, in the personal account “”.

Correction cash receipt

Law No. 54-FZ allows the use of a correction check “when making adjustments to calculations that were made earlier,” but does not stipulate in what situations this can be done. In practice, a correction check is used when the cash register was not applied at the time of settlement - the cashier took the money, but did not create a cash receipt. For example, this could happen if the power went out but the store continued to operate. You will also need a correction check if, when paying by card through the acquiring terminal, the transaction was carried out, but the cashier did not punch the cash receipt.

The tax office pays special attention to correction checks. The fact is that failure to use a cash register is a reason for a fine under Article 14.5 of the Code of Administrative Offenses of the Russian Federation, and a correction check allows you to avoid the corresponding punishment. Therefore, tax authorities have the right to request an explanation for each such check.

Before generating a correction check, you need to draw up a supporting document (act or memo), assign a number to this document, indicate the date, time and reason why the calculation was made without using a cash register. Next, you should generate a correction check. It indicates the amount for which the check was not issued, as well as the date, number and name of the supporting document as the basis for the correction. After this, you need to inform the tax inspector that the cash register was not used in the calculation, but you corrected this situation using a correction check.

Please note that if the cashier has entered a cash receipt with errors, or the buyer returns the goods, there is no need to generate a correction receipt. In such cases, it is necessary to create a regular cash receipt with the “receipt return” attribute. (Also see “Correction check: when to apply and when not to” and “”).

Report on the current state of settlements

This report allows, in particular, to find out which cash receipts were not transferred to the fiscal data operator, and from what time the data transfer stopped.

As mentioned above, if fiscal data is not sent to the operator for more than 30 days, the cash register is blocked. Therefore, if you are not sure that the data goes to the OFD, you need to generate a report on current state calculations. Note that this report can be created at any time, and even after the end of the shift.

Report on closing the fiscal drive

A fiscal drive is a device that encrypts and stores all documents created at the cash register. A report on the closure of the fiscal accumulator is created before the need arises to remove the financial fund from the cash register. This will be needed if the validity period of the fiscal drive, its memory capacity expires, or when it is necessary to deregister the cash register. In this case, you must first make sure that all fiscal documents have been transferred to the OFD. This can be checked in the shift closing report.

The report on closing the fiscal drive contains details that must be entered when re-registering the cash register in connection with replacing the financial fund or when deregistering it: the date and time of receipt of the fiscal attribute, the number of the fiscal document, the fiscal attribute. This data can be found in your OFD personal account (or you need to save a printed report on the closure of the FN).

For more information about the procedure for replacing a fiscal drive, see “How to replace a fiscal drive in an online cash register.”

Report on changes in cash register registration parameters

If any data declared when registering a cash register changes, you need to carry out the re-registration procedure - adjust the settings of the cash register itself, as well as indicate new data in your personal account on the nalog.ru website.

For example, re-registration of a cash register is necessary in the following cases: replacement of a fiscal drive; changing the location of the cash register (including moving the cash register to another office within the same building); start of sales of excisable goods, etc.

During the process of re-registration of cash registers, a report on changes in cash register parameters is generated. It contains the reason for re-registration of the cash register, as well as all the details specified in the cash register registration report, but with changed values.

To complete the re-registration of a cash register, you need to enter data from the report on changes in registration parameters generated at the checkout in your personal account on the nalog.ru website.

The main problem for small and micro businesses today is the compression of consumer demand in any area of ​​economic activity.

Not administrative pressure, not taxes, not even insurance premiums for hired labor, but precisely the sensitive weakening of consumer demand “on all fronts” - this is a serious obstacle to conducting independent activities, plus the lack of communications between small and micro businesses themselves.

Now everyone considers small and micro businesses as consumers, potential buyers, and no one provides conditions or opportunities for sales. But in order for representatives of small and micro-businesses to use something, to purchase something, they need to sell something, otherwise what is all this for?

Let's take, for example, banks as a visual aid to the inhibition of the development of small and micro businesses. No, no, we won't talk about loans! Everything is clear here and everything has been discussed a long time ago.

Banks, especially those specializing in small and micro businesses, now offer us not just a range of banking services, but a whole marketplace of everything in the world, often in no way connected with banking services, but connected with partner companies of banks. Soon there will be products offered to buy in personal accounts clients from their chosen firms.

And at the same time, they do not provide the opportunity to take advantage of communications between the clients themselves. Although it would seem that such a platform would not be difficult to create, where we - bank clients - could offer each other our goods and services. Let it be paid, some kind of bank commission, no question.

The question is, why don’t banks provide opportunities for communication between their clients in a situation where businesses strive for transparency, including banking, when such a platform within the banking service would be most appropriate and in demand?

After all, the more clients a bank has and information about this can be freely obtained, the better it would be for everyone.

Now the only platform with limited functionality where representatives of small and micro businesses can learn about each other is, but it is tailored for other purposes.

It is now trying to create something for us, but due to its nationalization, inevitable bureaucratic slowness, inflexibility, poor understanding of the needs of small and micro businesses, there is not always a need for the proposed tools from the SME Corporation. Although, in fairness, it should be noted that the Corporation is moving in the right direction (Business Navigator, Flow, etc. services). Only very slowly, more like a ministry to establish and clarify standards of conduct entrepreneurial activity, rather than a real assistant who would be often contacted.

The website "Demand Exchange" created the first in Russia and so far, unfortunately, the only web service, similar among SMEs, but more convenient, faster, simpler and more accessible for communications between representatives of small and micro businesses themselves.

Purchasing applications from individual entrepreneurs and LLCs are published on the Demand Exchange. The seriousness of buyers' intentions is guaranteed by their payment of their purchase orders. The data of all buyers on the exchange is open. You can always subscribe to the mailing list of new applications.

The electronic platform "Demand Exchange" became the first professional platform for initiative commercial tenders (purchase applications) on the Internet.

Registration to view purchasing applications is not required; you can subscribe to the mailing list of new applications in order to know who is buying what and for what money, and thanks to this you will be able to quickly sell your own goods and services.

The site publishes only paid applications, the very fact of payment indicating the seriousness of the buyers’ intentions. After 20 days, the tender is automatically deleted, which keeps the application database up to date.

Each issued check is stored in the fiscal memory of the cash register, and the seller cannot change or reset its contents. Each device is sealed. They are used by the tax authorities to verify the correctness of cash transactions.

Tax services closely monitor the issuance of fiscal checks, because all incoming cash is included in the taxable base, and income tax or a single tax is paid from it.

Fiscal check sample

Unlike non-fiscal ones, the issuance of fiscal checks is mandatory for all individual entrepreneurs and companies that use OSNO or simplified tax system. They all use the cash method of revenue recognition. Such checks are classified as strict reporting documents, and for selling goods without a fiscal receipt a fine of up to 350 minimum wages may be imposed.

Registration procedure

Attention, TODAY only!

A cash receipt is a fiscal document that is printed using a cash register (CCM) and serves to confirm the fact of purchase of a product or service. The moment of issuing a cash receipt (or sales receipt) to the buyer, in accordance with Art. 493 of the Civil Code of the Russian Federation is considered the moment of completion of a purchase and sale transaction between the parties. Based on this, a cash receipt is one of the conditions for the return (replacement) of purchased goods.

In the cash receipt, in accordance with clause 4 of the Resolution of the Council of Ministers - Government of the Russian Federation of July 30, 1993.

What is the difference between a fiscal check and a non-fiscal one? Fiscal receipt

No. 745, the following information should be displayed:

name and identification number of the organization that issued it;

• KKM serial number;
• document serial number;
• date and time of its issue (purchase, service provision);
• cost of purchased goods (services);
• sign of the fiscal regime (letters F, FP or PFP).

In some cases, a cash register receipt contains information about the amount of the discount, cumulative bonuses, etc. To verify cash register receipts, a PDA (cryptographic verification code) is used, which is printed at the end of the document and allows you to recognize it for authenticity.

Article 5 of the Federal Law “On activities for accepting payments” individuals carried out by paying agents”, which came into force on 04/01/2010, states that a cash receipt issued by a paying agent must contain the following details:

• name of the document (cash receipt) and the product (service) paid for by the buyer;
• total amount accepted by the agent Money;
• the amount of remuneration paid by the payer if it is collected;
• date and time of payment, number of cash receipt and cash register;
• the address at which funds were accepted for payment;
• name and location of the paying agent, his tax identification number, taxpayer number;
• contact numbers of the supplier and payment acceptance operator, as well as the payment subagent if the funds were accepted by him.

Falsification or failure to issue a cash receipt is a violation of current legislation and entails a fine: in the case of individual entrepreneur– from 1500 to 2000 rubles, for officials – from 3000 to 4000 rubles, legal entities– from 30,000 to 40,000 rubles.

A cash receipt is a type of receipt that is printed by a cash register on a special tape. There are two types of checks - fiscal and non-fiscal.

Distinctive features of fiscal and non-fiscal checks

At first glance, the differences between fiscal and non-fiscal fiscal checks are missing. Sellers issue both checks to the buyer when selling goods and paying in cash or by credit card.

Meanwhile, a fiscal receipt is a receipt officially posted through the seller’s cash desk. A non-fiscal check is an ordinary piece of paper; it does not serve as confirmation of your payment. But non-fiscal checks are completely legal if the seller uses UTII. In this case, he does not have to report to the tax authorities about the income coming to him, and his tax base does not depend on the actual amount of income. By law, he can only issue sales receipts to his customers. However, many consumers are very distrustful of sales receipts, so sellers often issue cash receipts in addition to them.

The main difference between a fiscal check is the presence of a fiscal sign. It is issued only by a cash register registered with the tax authorities. Such a check contains a number of mandatory details - this is the TIN, registration number cash register (KKM), fiscal sign.

Each issued check is stored in the fiscal memory of the cash register, and the seller cannot change or reset its contents.

Classification of cash receipts and the characteristics by which they are distinguished

Each device is sealed. They are used by the tax authorities to verify the correctness of cash transactions.

Tax services closely monitor the issuance of fiscal checks, because all incoming cash is included in the taxable base, and income tax or a single tax is paid from it. Unlike non-fiscal ones, the issuance of fiscal checks is mandatory for all individual entrepreneurs and companies that use OSNO or simplified tax system. They all use the cash method of revenue recognition. Such checks are classified as strict reporting documents, and for selling goods without a fiscal receipt a fine of up to 350 minimum wages may be imposed.

Registration procedure

Cash registers are designed for registering purchases and printing cash receipts. All over the world they are used to simplify sales accounting and control by the seller. The specificity of Russia is that the cash register here serves as a tool for state control over the completeness of revenue accounting and the timely receipt of goods.

Before using, all cash registers must be registered with the tax office at the place of registration of the company. To do this, you must submit an application in the prescribed form containing the owner’s details, cash register number, hologram numbers, etc. In addition to the application, a cash register service agreement is provided, technical certificate, cashier-operator’s journal, lease agreement for the premises where the cash register will be installed, etc.

Attention, TODAY only!

The fiscal drive (or FN) is a replacement for the EKLZ (Electronic control tape protected - used for the uncorrectable accumulation of information about all payment documents issued on the cash register and shift closing reports). All cash register equipment must be equipped with this device.

The main task of the FN is to sign the generated check with a fiscal sign and control the sending of the check to the fiscal data operator. 30-day storage is provided in case of any problems with the transfer of checks to the fiscal data operator (for example, communication problems).

The fiscal drive performs two main functions:

• Stores all cash receipts
• Encrypts data and generates a special code to verify it

Models of fiscal drives used in the territory Russian Federation, are listed in state register fiscal drives. Check that your FN is present in this list can be found on the tax service website. The main service life of the FN is 13 and 36 months, depending on the model. Sometimes the validity period is 15 months. For more detailed information about the models of fiscal drives, go to the article

Models of fiscal drives. Upon expiration of the service life of the FN, it must be replaced, and the cash register itself must be re-registered.

Brief algorithm for replacing FN

What needs to be done to replace the FN? First of all, replacement of the FN occurs not only due to the expiration of the validity period, but also when the memory of the FN is full. In any of these cases, you must follow this algorithm.

1. Complete the transfer of all documents to the OFD
   This must be done, because otherwise all the data stored on the fiscal drive will be lost forever and will not be transferred to the Federal Tax Service. Check that the shift is closed and there are no unsent documents on the cash register.
2. Generate a “Report on closing the fiscal drive”
   This can be done at your online checkout.

   Do I need a fiscal receipt when paying by card?

   You will need the data from this report to re-register your cash register on the Federal Tax Service website.

3. Install a new fiscal drive
   You can install the fiscal drive yourself or contact a specialist. Instructions for replacing the FN are in the documents provided by the manufacturer of your CCP.
4. Re-register the cash register on the Federal Tax Service website
   In case of replacement of the Federal Tax Service, it is necessary to re-register the cash register on the Federal Tax Service website.

   To do this you will need a qualified electronic signature(KEP). You can obtain it from an accredited certification center. For more detailed information, refer to the article EDS - a tool for working with OFD. Detailed instructions for re-registering a cash register on the Federal Tax Service website are available at the link: Re-registration of a cash register on the Federal Tax Service website

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YUFPYUOIL: Lenta.ru

Most enterprises in Ukraine and Russia that are on a simplified taxation system must use cash registers to reflect financial transactions. After making a purchase, the seller must issue a fiscal receipt.

What is the difference between a fiscal check and a non-fiscal one?

The buyer, in turn, takes it automatically, sometimes without even thinking that it is a kind of document. Like any strict reporting document, a cash receipt must reflect certain information.

Existing types of cash receipts

If we talk about cash receipts, it is worth noting that there are two types of them:

1. Fiscal checks
2. Not fiscal checks

If you delve deeper into the concepts, the difference between them will be visible even to a person far from accounting. A fiscal receipt is a document of a certain type, which was necessarily passed through a cash register. It reflects information about the company, the amount received from the buyer, the cash register number and a number of other important information. A non-fiscal receipt may contain all the same information, with the only difference being that the transaction was not carried out through a cash register. And if a fiscal cash receipt is a document confirming the purchase of goods or payment for a particular service, then a non-fiscal receipt, in fact, is not a document.

The peculiarity of fiscal receipts is that they are necessarily stored in the memory of the cash register.

This is precisely what the fiscal memory of the cash register serves for. All receipts saved in the fiscal memory are printed at the end of the working day in order to calculate the amount and compare the resulting value with the amount in the cash register.

What are the requirements for checks?

A check is a document whose contents are specified by law. Not only the purchase amount and change are indicated here, but also the company details, cashier number and much more. We list the data that must be reflected in any fiscal receipt:

• Number cash register issued by the tax authority upon registration;
• Date and time of the operation. Incorrectly specified data serves as a basis for prohibiting work on the cash register until the inaccuracy is eliminated;
• Total purchase amount;
• Information about the cashier, including his signature;
• Serial number cash transaction. It serves for control by tax authorities.

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The Federal Tax Service cited detailed instructions actions of the buyer to check the receipt he received, issued online by cash register. Explanations from tax officials will help not only ordinary citizens, but also accountants. After all, if you know what exactly you need to pay attention to, you can avoid mistakes, and therefore fines.

What's happened?

The Federal Tax Service of Russia called on all citizens and officials to check the new type of cash receipts received on the Federal Tax Service website. Published on verification, which can become a kind of control ratios for all accountants of trading organizations for setting up cash register equipment with the function of online data transfer. After all, the information in the check depends precisely on what will be entered into the cash register. In addition, the application announced by the Federal Tax Service allows you not only to check, but also to receive electronic checks, as well as store them in a systematized form. This can be very convenient for posted workers who need to collect documents for expense reporting while on a business trip.

Mobile offers from the Federal Tax Service for checking receipts

The application recommended by tax officials is posted on the official website of the Federal Tax Service in the section “New procedure for using cash register equipment.” It's called Cash Receipt Verification. Using this program, which anyone can install on their mobile device, you can check the legality of checks and monitor the integrity of sellers. If violations are detected, you can immediately send information to the Federal Tax Service of Russia.

To use the application, the user must provide his personal data, so anonymity is not guaranteed at all. However, the developers say that such measures, on the contrary, eliminate the need to transfer your data to merchants, because when making a purchase you can simply open the application and present the barcode to the cashier without identifying yourself. True, no verification of the correctness of the entered information is carried out, so if you wish, you can not indicate your full name and surname; the functionality of checking receipts will not suffer from this.

If the application is intended to be used for its intended purpose, it is better to provide a real phone number or email address, as this is necessary to receive electronic receipts. Creating a special anonymized barcode is quite simple: you just need to enter the phone number on which the application is installed in the “Profile and Help” menu section.

Checking the receipt

After receiving a cash receipt, the application user can easily check whether the seller has submitted information about the payment made to him to the tax authority. To do this, you can manually enter the data of a paper cash receipt into the special fields of the application. The application also allows you to immediately scan the QR code of the receipt. After entering the required information, you can submit your request. The automated system will respond with information about this check, which can be compared with the real one. If discrepancies are detected in the check being checked with information in the Federal Tax Service database or there is a complete absence of such information about the calculation made, mobile app will prompt the user to inform the tax service about the identified violation. You can also inform the Federal Tax Service in the following cases:

• failure to issue a receipt by the seller;
• issuing a check with incorrect details;
• refusal to issue an electronic check.

If the application is used for self-testing, you simply need to eliminate the identified deficiencies and prevent them from occurring in the future.

Everyone who comes across primary documents in their line of work has at least once needed to check a cash receipt for authenticity. This may also be useful if you have doubts about the data of accountable employees or for other reasons.

A cash receipt is a primary document printed on paper. It confirms the transaction between the buyer and the seller and the payment for goods or services made in cash or using payment bank cards. The cash receipt contains information about the completed transaction necessary for accounting.

To check the authenticity of a cash receipt, you need to know what legal requirements apply to it:

• name of the enterprise indicating the organizational and legal form;
• TIN of the selling organization;
• cash register number;
• end-to-end serial number of the cash receipt;
• list of goods or services;
• the cost of the service provided or goods purchased;
• date and time of settlement between the seller and the buyer (client);
• sign of the fiscal regime;
• cryptographic verification code.

The verification code is the main criterion for checking the authenticity of a cash receipt. It cannot be faked and it is by this that the authenticity of the check is determined.

Any violation of the integrity and reliability of KKM fiscal data is prosecuted by law. Violators are subject to administrative and sometimes criminal liability.

Why can't you forge a check?

In 2005, a secure electronic control tape (EKLZ) was introduced into cash registers. The EKLZ block has increased protection of the data contained. Unlike fiscal memory, EKLZ makes it impossible to reset or change cash register counters.

The format of cash register documentation has also undergone changes. A verification code began to be written on each check. It is generated using EKLZ using a cryptoprocessor. This tool is part of the EKLZ and access to it is closed.

You can verify the authenticity of a cash receipt using a cryptographic verification code, since it is unique for each document. EKLZ generates this code based on the data entered by the cashier (date, amount, time of the check). The method for generating the verification code is not known, and the production of EKLZ is under the control of the FSB.

How can you be sure that a check is genuine?

Tax inspectors and other interested parties do not need to visit stores to verify the authenticity of a cash receipt. If earlier, in order to make sure, it was necessary to make a test purchase, now it is enough to check the compliance of the code printed on the receipt. Each tax office has a special box. Anyone can put a questionable document in it to check its authenticity.

However, a trip to the tax office is not at all necessary. You can check the authenticity of a cash receipt via the Internet. Many services have been created to check the accuracy of cash documents online, including the official tool on the Federal Tax Service website.

The algorithm for checking on Internet resources is simple. It is enough to enter the information requested by the system in the appropriate fields. The system will send the authentication result to email specified in the online form. The request is processed in no more than five minutes.

If the result is positive, the need to take into account the cash receipt in reporting will not raise any doubts. If the check result is negative, using the check data is risky. These costs may be deducted by the tax inspector during an audit.

Free mobile application for checking electronic receipts. This mobile application, which was developed by the Federal Tax Service, is the main tool of civil control. Its main function is to simply and conveniently check a receipt, as well as report detected violations and be a convenient tool for filing complaints. It is for this purpose that the mandatory details of the electronic check indicate the presence of a QR code of a strictly defined format and content. The QR code cannot contain any links. It contains exactly the information that the application needs to securely personally check a receipt and report the results to both the user and the Federal Tax Service. Also, the application is the basis on which many other useful services can be built: storing the history of your own receipts, tracking purchase expenses, maintaining an electronic family budget, or conveniently attaching receipts to your tax deduction declaration.

It is important to understand that the buyer can correctly check the electronic receipt only through this application. You can check a receipt in two ways: by scanning the QR code or by entering the receipt number manually. However, in this application you can only check receipts punched by cash register equipment operating in the new order in accordance with 54-FZ. Such a cash receipt must contain a QR code and the serial number of the fiscal drive, 14 characters long (as opposed to the 10-digit serial number of the ECLZ in the old order).
By showing the barcode from the application on the smartphone screen at the checkout, service information about the online cash register and the purchase made will be downloaded: date and time, type of transaction, total, number of the fiscal drive and fiscal attribute. After this, you can check the electronic check; the result of the check should be a message that the sent data was correct, otherwise report this to the Federal Tax Service. If the receipt is valid, you can receive complete information about the purchase or service received.

In the following cases, you can file a complaint with the Federal Tax Service:

• the check was not issued
• bad check
• incorrect check details
• electronic receipt was not issued
• they didn't issue a paper check

In this case, the message will need to indicate the following information:

• date, time and place (store, vending machine, payment terminal, online store, vehicle) of payment
• tax identification number, address

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