Sales receipt

The sales receipt is a document of a certain (but not strictly fixed) form, issued by the seller in support of the fact of the transfer of the goods to the buyer. The document indicates the quantity, type, unit price, purchase price. After payment, the seller certifies the fact of sale by the appropriate mark and the check becomes a full-fledged financial document.

This document is mutually important for both the seller and the buyer. For the first, it is a confirmation of the fact that the goods were purchased from him. In addition, the seller may include in the sales receipt information about the product, the terms of warranty service, etc. For the second, the document is required as proof of the purchase of the goods from this seller, and is also an excuse document for the accounting for expended money.

A sales receipt for the Civil Code of the Russian Federation must be issued at the request of the buyer or by the seller's decision. According to the "Rules for the sale of goods", the buyer must receive a receipt indicating the name of the purchased product, its grade, article and price, as well as the seller and the date of purchase. A sales receipt is signed by the seller directly when the goods are transferred to the buyer.

Considering the fact that many sellers today work on UTII without cash registers, only a commodity check can confirm the fact of purchase.

There are no regulated rules for registering checks. A blank check can be any, it is made by the seller. Under the Law on Accounting, the seller is not required to stamp or stamp on this document, as it is not included in the unified forms albums. However, the law does not prohibit putting a stamp or stamp on the commodity check. Therefore, bona fide sellers, as a rule, put them on their documents.

In addition to mandatory requisites, a sales receipt can be accompanied by information about the consumer qualities and properties of the goods. In this regard, the seller has the right to request the buyer to sign a check in order to avoid further unreasonable claims. At the same time, all information about the product must necessarily comply with the statutory rules, because the seller is legally responsible for providing false or misleading data about the goods.

A sales receipt is the main guarantor of consumer rights protection along with a cash voucher (if the seller works with a cash register). In contrast to the cash receipt, the goods receipt contains actual information about the goods, and not only the amount of money paid for it.

In accordance with the Government Decree "On the Rules for the Sale of Goods" of 19.01.98, the seller is obliged to warn the buyer about the shortcomings in the product in writing (including with the help of a commodity check). This is especially important for the acquisition of technically complex goods (machinery, household goods), the transfer of which must necessarily accompany the goods receipt.

The form and content of the check in general terms is determined by the letter of the Ministry of Finance of 11.02.09 "On the right of payers to independently approve the form of commodity checks". Freedom in this area is limited by the provisions of the Federal Law "On Accounting".

The mandatory requisites of the check include: the full name of the document itself; Date of his discharge; The name of the issuing organization; The contents of the sale transaction; Measuring operations in money and in kind; The indication of the positions of persons on whose behalf the economic transaction was carried out; Signatures of responsible persons.

The sales receipt fully meets the requirements that are imposed on all primary documents. Its presence is the basis for taking into account the expenses incurred. Also, this document can save the organization from the claims of tax authorities.