The use of a sales receipt for services raises many questions among entrepreneurs. Is it appropriate to issue it or not so? Should a cashier's check be attached to it or not? On forums, the idea is being discussed that the term "sales" check itself indicates that it cannot be written out for services. And accountants ask how they should take into account this type of documents. In this article, we will dot all the "and".
Is the issuance of a sales receipt appropriate for the provision of services?
When selling goods or providing services, it is necessary to draw up documents such as a strict reporting form and a cash receipt. A receipt for services is an additional way to confirm the payment made.
This is a financial statement document with legally approved details. In fact, it is a "decryption" of a cash receipt. Despite the fact that the word “commodity” is present in the name of this check, its issuance upon confirmation of the provision of services is permissible.
However, beginning individual entrepreneurs often ask themselves the question: "When is it appropriate to write a sales receipt for services?" There is a definite answer to this in the legislation - it is issued at the request of the purchaser of a product or service. Also, an individual entrepreneur has the right to hand it over to each of his clients at will.
This form is needed to confirm the payment for the service provided. And an accounting act is necessary for accountable persons. A sales receipt serves as the basis for write-off of financial assets in advance settlement. This form also contains information about the service provided to the client that is not available in the cash receipt.
Legislative basis
Mention of the obligation to provide a sales receipt for services at the request of the buyer or client is contained in Section 2 of Federal Law 54. It explains that this document must specify details that are a criterion for the validity of this form.
In addition, information on a sales receipt as an accounting document can be found in the 55th Government Decree. The 11th paragraph of this resolution informs that it is in this act that information on the deficiencies of the service or product, if any, should be reflected in writing. And in paragraph 20 it is explained that a sales receipt is considered the basis for confirming the fact of signing an agreement between a client and an entrepreneur. In addition, you need to pay attention to the information contained in such paragraphs of this resolution as 46, 51, 60, 69, 80, 101, 111, 117, 124.
A sample sales receipt for services is presented below.
Federal law number 2300-1 states that if a consumer complains about a product or service for inadequate quality, then his demand will be considered if a sales receipt or cash receipt is presented.
Civil law also refers to this accounting document. For example, article 493 states that a contract of sale will be formally recognized and entered into force at the time the buyer accepts a commodity or cash form from the seller.
What should the service receipt form contain?
The legislation does not contain information about in what form a sales receipt should be issued. However, normative legal acts prescribe mandatory details that must be indicated in the document.The Federal Law lists what needs to be indicated on the goods receipt for services (a sample fill will help in this):
- name of the act;
- sales receipt number;
- time, date of issue;
- name of the seller organization and its TIN;
- name of the service or product;
- the amount of goods sold or services performed;
- cost of service or product;
- personal signature of the entrepreneur.
The legislator has not established a rule by which it is obligatory to seal this act with a seal belonging to the organization or individual entrepreneur. Therefore, its absence is not a ground to invalidate such a check.
How is it made out?
An entrepreneur can independently produce a sales receipt for delivery or order it at a printing house. In addition, finished forms can be found on sale. If the form is made to order, then in preparing its form, you can take into account the specific features of this business and the specifics of the services provided.
Filling out a receipt for services is not difficult. Forms must be ruled out under each of the columns separately. The entrepreneur who draws up the form must legibly and accurately enter information on the service provided - its name, quantity, and also the total amount. Corrections in the sales receipt should not be.
When the form does not contain all the information
In cases where the space on one check is not enough to completely indicate the necessary information, the entrepreneur can resort to one of the following methods:
- Fill out 2 forms, but on the second of them indicate that it is a continuation of the first. The total amount in this case should be entered only in the last form.
- Draw up forms for different groups of services. The total amount in this case must be indicated for each of these groups separately.
It is not obligatory to use a seal when issuing a sales receipt for a service.
Tips
This form is of great importance in business processes. As a rule, entrepreneurs do not represent the dangers posed by the uncontrolled issuance by the henchmen of this official paper. They present blank forms of sales receipts with their signature and company stamp. And based on these documents, significant amounts of money are written off without any real reason. And claims are then presented to an individual entrepreneur or organization. In this case, judicial practice takes the side of clients.
There is a convenient way out of this situation. Each of the forms should be numbered, and sellers should be obliged to make copies at each issue. The entrepreneur himself writes down every fact of issuing a sales receipt in a special book of accounting. This method allows you to insure an individual entrepreneur from illegal issuance to the consumer.
A sales receipt for taxi services can also be provided.
When making cash payments for the service rendered, the driver of a passenger car has the obligation to issue to the passengers at the end of the trip either a cash receipt printed by KKM or a receipt (strict reporting form), which contains certain details.
The law establishes the obligation for enterprises to use cash registers in cash and (or) settlements with payment cards when selling goods, performing work or providing services.
The receipt must contain the following details:
- name, series and number of the receipt for taxi payment;
- name of the charterer;
- Date of issue of a taxi receipt;
- cost of use;
- Name and signature of the person authorized to conduct settlements.
Incorrect design
Another problem is their incorrect design. This is due to the fact that for this form there is no strict form. However, the mandatory details in the legislation are listed, and this requirement should not be ignored.Otherwise, the issuing organization (or individual entrepreneur) may have problem situations with customers or contractors. This problem can be solved by training employees in the rules for filling out a form, as well as regular monitoring of their actions related to it.
Is an entrepreneur required to have a CCV?
The use of cash registers is the responsibility of organizations and individual entrepreneurs. However, there are exceptions to this rule in the law. First of all, they concern those who conduct business on UTII and PSN, as well as entrepreneurs who sell certain goods or provide certain services.
Is it possible to write a sales receipt for services? Not only possible, but necessary.
The law also allows the issuance of a sales receipt without a cash register. However, in this case, the entrepreneur should carefully approach the development of his own form of the document, and, above all, in the part where information on the service and its cost is indicated.
rules
So, if an individual entrepreneur does not use a cash register, then he needs to adhere to the following rules:
- His sales receipt will be the basis for confirming the payment made only on condition that there are details in it.
- The form must clearly indicate the name of the service and how much it is provided.
- The total amount must be indicated in a separate column, and it is recommended that it be indicated both in numbers and in words.
- Be sure to cross out all remaining blank lines, this will exclude the possibility of illegally entering false data on services and goods.
- The form must be issued in duplicate, one of which must be given to the buyer, the second to the seller.
If the buyer requested a sales receipt for the service, but the organization or entrepreneur did not provide it, then the liability for this offense will be settled in accordance with the content of Article 14 of the Administrative Code of the Russian Federation. This can be either a warning or a fine: up to 2 thousand rubles - if it is about IP, and up to 40 thousand - if it is about organization.
We examined whether it is possible to issue a sales receipt for services.
