A sales receipt is a document of a certain (but not strictly fixed) form issued by the seller in confirmation of the fact of the transfer of goods to the buyer. The document indicates the quantity, type, unit price, purchase price. After payment, the seller confirms the fact of the sale with the corresponding 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, warranty conditions, etc. For the second, a document is needed as proof of the purchase of goods from this seller, and is also an exculpatory document for accounting for spent money.
A sales receipt under the Civil Code of the Russian Federation should be issued at the request of the buyer or by decision of the seller. According to the "Rules for the sale of goods", the buyer must receive a check indicating the name of the purchased product, its grade, article number and price, as well as the seller and date of purchase. A sales receipt is signed by the seller directly upon transfer of the goods to the buyer.
Considering that many sellers today work on UTII without cash registers, only a sales receipt can confirm the fact of purchase.
There are no regulated rules for issuing checks. Any sales receipt can have any, it is drawn up by the seller himself. According to the Law “On Accounting”, the seller is not obliged to affix a seal or a stamp on this document, since it is not included in albums of unified forms. However, the law does not prohibit placing a seal or stamp on a sales receipt. Therefore, bona fide sellers, as a rule, affix them on their documents.
In addition to the required details, a sales receipt may be accompanied by information on consumer qualities, product properties. In this regard, the seller has the right to ask the buyer to sign the check in order to avoid further unreasonable claims. Moreover, all information about the product must necessarily comply with the legislatively established rules, since the seller is legally responsible for providing false or misleading data about the product.
A sales receipt is the main guarantor of consumer protection along with a cash register (if the seller works with a cash register). Unlike a cash register, a sales receipt contains factual information about the product, and not just the amount of money paid for it.
In accordance with the Government Decree “On the Rules for the Sale of Goods” dated 01/19/98, the seller is obliged to warn the buyer of any shortcomings in the product in writing (including using a sales receipt). This is especially important when acquiring technically complex goods (appliances, household goods), the transfer of which must necessarily accompany the sales receipt.
The form and content of the check in general is determined by the Letter of the Ministry of Finance dated 02.11.09 “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 details of the check include: full name of the document itself; date of discharge name of issuing organization; the contents of the sale; measures of operations in cash and in kind; an indication of the positions of the persons on whose behalf the business transaction was carried out; signatures of responsible persons.
A sales receipt fully meets the requirements that apply to all primary documents. Its presence is the basis for taking into account the costs incurred. Also, this document can save the organization from claims of tax authorities.