A sales receipt is a documentdefined (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 specifies the number, type, price of a unit of goods, the purchase price. After payment, the seller certifies the fact of sale with the appropriate mark and the check becomes a full-fledged financial document.
This document is mutually important for both the seller and theand for 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 necessary as proof of the purchase of the goods from this seller, and is also an excuse document for the bookkeeping of the spent money.
A commodity check for the Civil Code of the Russian Federation must be issued forthe buyer's request or 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.
Taking into account 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 himself. 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 canaccompanied by information about the consumer qualities, 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, as the seller is legally responsible for providing false or misleading data about the product.
The sales receipt is the main guarantor of protectionconsumer rights along with a cash voucher (if the seller works with a cash register). Unlike a cash register, a check contains actual information about a product, not just the amount of money paid for it.
In accordance with the Decree of the Government "Onrules for the sale of goods "from 19.01.98, the seller is obliged to warn the buyer about the shortcomings in the product in writing (including using a cash voucher). This is especially important for the acquisition of technically complex products (machinery, household goods), the transfer of which must necessarily accompany the goods receipt.
The form and content of the check in general termsis 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: 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,which 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.