Postings on retail revenue and registration of cash documents. Rules for filling out a cash receipt order, with examples VAT deduction cash receipt order

Last week, the editors had at their disposal a letter from the main financial department of the country dated May 20, 2005 No. 03-04-11 / 116. In it, the Ministry of Finance drew attention to the preparation of documents necessary for deducting VAT when selling goods for cash.

The tax that contains the check

You can get a VAT deduction only if the tax is paid to the seller (clause 1, article 172 of the Tax Code of the Russian Federation). The problem is that some inspectorates do not refund VAT if the receipt of the cash receipt order (PKO) for this particular transaction is not attached to the cashier's check. The rationale for such a requirement is that, firstly, it is not clear from the check that it was this taxpayer who paid for the goods. Secondly, the check is not the basis for posting cash. And that means that without a receipt for the PKO, he does not confirm the receipt of money for the goods.
The Ministry of Finance is on the side of the taxpayer in this situation. But only on condition that the amount of VAT was allocated as a separate line in the cash receipt. The fact that this document does not indicate the person transferring the money does not matter. After all, such a clarification is in the invoice.
To prove the fact of payment, a check is sufficient. Indeed, with cash payments, cashier's checks are issued at the time of payment for the goods (Article 5 of the Federal Law of May 22, 2003 No. 54-FZ). So, receipt of the check just confirms the payment. So, to deduct VAT, it is not necessary to issue a receipt for the PKO.
It should be noted that the Ministry of Taxation of Russia previously also adhered to this point of view (letter dated 10.10.03 No. 03-1-08/2963/11-AL268). At the same time, the Tax Ministry insisted on indicating the number and date of the check in the invoice.
But the text of the commented letter also leads to a disappointing conclusion for taxpayers. If VAT is not allocated in the check, then even if there is a receipt for the PKO, the deduction cannot be obtained.
The correctness of this approach was confirmed to us directly in the Ministry of Finance. The logic of the financiers here is as follows. Clause 4 of Article 168 of the Tax Code of the Russian Federation requires that the amount of VAT in primary accounting documents and invoices be highlighted as a separate line. The Ministry equates the cash receipt exactly with the primary document confirming the payment (letter dated 05.01.04 No. 16-00-17/2). The Ministry of Finance refuses to assign such a status to a receipt for PKO, as it believes that this document is necessary only for processing cash receipts. And if VAT is not allocated in the primary document (check), then the deduction is not allowed.

What is primary

Let us disagree with the authors of the letter. First, whether a check is a primary accounting document is a moot point. After all, the check does not contain the mandatory details of the "primary". For example, the title of the position of the person responsible for the operation, the signature of this person.
In addition, when selling with the use of cash registers, primary documents are drawn up on the basis of a cash receipt (clause 15 of the Regulation on accounting and financial reporting, approved by order of the Ministry of Finance dated July 29, 1998 No. 34n). This means that checks themselves are not primary documents.
But the cash receipt order does not sin with such shortcomings. According to paragraph 13 of the Procedure for conducting cash transactions in the Russian Federation (approved by the decision of the Board of Directors of the Central Bank of the Russian Federation of September 22, 1993 No. 40), cash receipts of enterprises are carried out according to incoming cash orders. That is, PKO is a primary document confirming the receipt of money.
Therefore, it can be recognized as a document confirming the payment for the goods. And the amount of VAT is always allocated there. Judicial practice confirms this conclusion (ruling of the Federal Arbitration Court of the Urals District of September 8, 2004 in case No. F09-3634/04-AK, ruling of the Federal Arbitration Court of the Central District of January 20, 2005 in case No. А64-1591/04-16).
Secondly, even if VAT is not allocated in primary documents, this should not affect the deduction. Articles 171 and 172 of the Tax Code of the Russian Federation do not indicate that VAT is not refundable if the requirements of paragraph 4 of Article 168 of the Tax Code of the Russian Federation are violated. Now, if the VAT amount is not allocated in the invoice, then the deduction is not allowed (paragraphs 2, 5 of article 169 of the Tax Code of the Russian Federation).
Note that the opinions of the courts regarding the deductions for the "primary" in which VAT is not allocated, were divided. For example, in the decision of the Federal Arbitration Court of the Central District dated January 20, 2005 in case No. А64-1591/04-16, the arbitrators considered that it was mandatory to allocate VAT. But there is also an opposite position - the decision of the Federal Arbitration Court of the West Siberian District of January 11, 2005 in case No. F04-9214 / 2004 (7506-A27-32).

M.V. Burekhina, UNP expert

Answer: Yes, it can, subject to certain conditions.
According to paragraph 2 of Art. 103 of the Tax Code of the Republic of Belarus (hereinafter - TC), the amount of VAT is calculated as the product of the tax base and the tax rate.
At the same time, Part 1, Clause 9, Art. 103 of the Tax Code, it is determined that payers engaged in retail trade and public catering can calculate VAT on goods based on the tax base and the share of the amount of VAT on goods available in the reporting period in the cost of these goods (including all taxes, fees (duties) ) and other obligatory payments to the budget or state off-budget funds collected when selling goods), including goods exempt from VAT.
The form for calculating VAT based on the tax base and the share of the VAT amount when selling goods at retail prices is given in Appendix 34 to the Decree of the Ministry of Taxes and Dues of the Republic of Belarus dated December 24, 2014 N 42 “On Certain Issues Related to the Calculation and Payment of Taxes and Duties ( duties), other payments, the control over the calculation and payment of which is carried out by the tax authorities.
Organizations engaged in retail trade can evaluate the purchased goods at the cost of purchase or at retail prices (clause 8 of the Instruction on Accounting for Stocks, approved by the Decree of the Ministry of Finance of the Republic of Belarus dated November 12, 2010 N 133).
When accounting for goods at retail prices, the generalization of information on trade margins (discounts, surcharges) on goods, as well as on taxes included in the price of goods, is carried out using account 42 "Trade margin". When goods are accepted for accounting, the amounts of trade margins (discounts, surcharges), taxes included in the price of goods are reflected in the debit of account 41 “Goods” and the credit of account 42 “Trade margin” (parts 1 and 3 of clause 33 of the Instructions on Procedure application of a standard chart of accounts of accounting, approved by the Decree of the Ministry of Finance of the Republic of Belarus dated 29.06.2011 N 50).
Columns 2 and 3 of the VAT calculation based on the tax base and the share of the VAT amount when selling goods at retail prices are filled in on the basis of accounting data on account 42 “Trade margin”.
In the absence of separate accounting for VAT amounts included in the price of goods, this tax is calculated when goods are sold at retail prices at a rate of 20% (part 3, clause 9, article 103 of the Tax Code).
Thus, a retail trade organization that sells goods subject to VAT at a rate of 20% can calculate this tax on goods based on the tax base and the share of VAT on goods available in the reporting period in the cost of these goods, subject to maintaining accounting for goods sold at retail prices and separate accounting for VAT included in the retail price of goods.

I. G. KORZHOVNIK,
center specialist
accounting analytics
YurSpektr LLC
24.08.2015

Copyright: (C) YurSpektr LLC, 2015
Exclusive property rights to this
copyright material belongs to YurSpektr LLC

You can download the form of a cash receipt order (PKO) on our website:

We offer you to download the PKO form for free in the 2 most common file formats - Word and Excel. At the same time, an already completed form is presented in Excel, located below.

However, downloading an incoming cash order is not all, you should make sure that this is the current form of the document.

NOTE! From 08/19/2017, new rules for conducting cash transactions are in force, which you can familiarize yourself with.

What requirements must the form of a cash receipt order meet?

On our website you can download the PKO form in the form KO-1 (corresponding to the number 0310001 according to OKUD), approved by the Decree of the State Statistics Committee of the Russian Federation dated 18.08.1998 No. 88. The instruction of the Bank of Russia dated 11.03.2011 No. 3210-U prescribes to use only this form for Russian organizations .

For more information on what standards primary documents must meet, read the article. "Primary document: requirements for the form and the consequences of its violation" .

NOTE! Individual entrepreneurs who, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of entrepreneurial activity, may not draw up cash documents and a cash book (clauses 4.1, 4.6 of Instruction No. 3210-U).

How to fill out the PKO form

Downloading the form of an incoming cash order is the first stage of the task, and the next step is to correctly fill out this document. A completed PQP template might look like this:

An incoming cash order can be issued on paper or using technical means - the data is entered on a computer, then the PKO is printed and signed. In addition, the receipt can be issued in electronic form, subject to protection against unauthorized access, distortion and loss of information. In this case, the PKO is signed with an electronic signature (clause 4.7 of Directive No. 3210-U).

You can print out the completed sample cash receipt order and place it on the cashier's desktop along with instructions for filling it out, which we will give below.

Filling out the PKO form: the nuances

There are a number of nuances that characterize the procedure for filling out a cash receipt form. Let's consider them.

The column "Structural unit" should be filled in only if cash is accepted from an employee of the organization. If they are transferred by another legal entity or individual, then a dash should be put in the corresponding paragraph of the form.

Items "Debit", "Credit" contain the accounts of the Chart of Accounts (approved by order of the Ministry of Finance dated October 31, 2000 No. 94n) in accordance with the essence of the business operation.

The column "Purpose Code" is filled in by organizations that use the appropriate coding system.

The column “Amount of rubles, kopecks” of the KO-1 form is filled in only with numbers, rubles and kopecks are separated by a comma (for example, “200.75”). In the column “Amount in words”, rubles are indicated in words (the first word is capitalized), in numbers - kopecks. You should also put a dash (if the document is filled out on a computer, then a continuous sequence of consecutive dashes) in the free places of the corresponding column after indicating the amount in words.

If the company does not work with VAT, then in the column "Including" you should enter "Without VAT". Otherwise - the corresponding amount of VAT.

In the paragraph "Appendix" it is necessary to fix the primary documents that are the basis for entering figures into the PKO (for example, a cashier's report).

In addition to the main part of the KO-1 form, you will also need to fill out a receipt, which is included in the PKO structure. The receipt will be present in the document on the same page as the main part of the form. As for the stamping, based on the customs of business, the seal is often affixed so that part of it is on the receipt, and the other part is on the PKO. Note that in this case, claims from the tax authorities are possible. However, they can be challenged (see, for example, the decision of the Seventh Arbitration Court of Appeal dated April 6, 2010 No. 07AP-1517/10). In addition, today such disputes seem to us of little relevance, since in connection with the entry into force of the law of 04/06/2015 No. 82-FZ, the seal for organizations has ceased to be a mandatory requisite.

See also material Printing is not a mandatory attribute of the primary » .

The order must be signed by the cashier or other authorized person. The cashier checks the signatures of authorized persons on the PKO with the samples (except for the situation when the receipt is issued in electronic form).
If the document is filled out by an individual entrepreneur and does not hire a cashier, then the relevant powers to sign the document are assigned to him. The receipt is issued to the person who deposited the money at the cash desk.

NOTE! If you fill out the PKO electronically and sign with an electronic signature, then you can send a receipt to the depositor of funds at his request by e-mail (clause 5.1 of Instruction No. 3210-U).

From 08/19/2017, the cashier can issue a general incoming cash order at the end of the day for the entire amount of cash receipts, confirmed by fiscal documents - cashier's checks and BSO of the online cash register (clause 4.1 of Directive No. 3210-U).

Results

An incoming cash order is a primary document drawn up on the form of a unified form KO-1. PKO is filled in upon receipt of funds at the cash desk, it can have both paper and electronic forms. In the latter case, the PQS is signed by electronic signatures.

If VAT is erroneously highlighted in the incoming cash order (postings are made correctly). VAT is not included in the accounting. Can the tax authorities find fault with such a mistake?

For violation of the procedure for working with cash and the procedure for conducting cash transactions of an organization and (or) its officials, a fine is imposed. The amount of the fine is:

In the dispute, the basis for holding the organization liable was the incorrect filling of settlement and cash orders. The court also concluded that in this case, the primary documents were incorrectly executed, and not their absence (Resolution of the Federal Antimonopoly Service of the Urals District dated March 28, 2007 No. Ф09-2113 / 07-С2).

The rationale for this position is given below in the materials of the Glavbukh System.

In the credit note and the receipt to it, on the line "Basis" indicate the content of the business transaction. For example, "payment of invoice No. 123 dated April 2, 2013." In the line "Including" indicate the amount of VAT in figures or write "Without VAT". In the "Application" line, list the documents attached to the incoming cash order.

Such rules are established by instructions approved by the Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88. *

Elena Popova, State Adviser of the Tax Service of the Russian Federation, 1st rank

2.Situation: How to fix an error in the primary document

Correct errors in primary documents as follows: cross out the incorrect text and write the corrected text over the crossed out text. Strikethrough is done with one line so that you can read the corrected one. Verify the corrections in the documents with the signatures of the persons who prepared the document (indicating their surnames and initials or other details necessary to identify these persons), put down the date the correction was made. You cannot make corrections to cash and bank documents. Such rules are established by paragraph 7 of Article 9 of the Law of December 6, 2011 No. 402-FZ, section 4 of the Regulation approved by the USSR Ministry of Finance on July 29, 1983 No. 105, and paragraph 2.1 of the Regulation of the Bank of Russia of October 12, 2011 No. 373-P .*

Sergei Razgulin, Acting State Councilor of the Russian Federation, 3rd class

3. Article: Is it possible to correct orders and payments?

Answered by Elena Pozdnyakova, auditor, consultant, full member and leading consultant of IPBRF

“... The new law “On Accounting” does not contain such a restriction as it was in the old one, that it is forbidden to correct cash and bank documents. Do we have the right to correct mistakes made in cash orders and payments? .. "

No, the company is not entitled to correct these documents. Despite the fact that there are no such rules in the Federal Law of December 6, 2011 No. 402-FZ, they are determined by other acts. It is still not possible to correct cash documents and payment orders. With respect to credit and debit cash orders, this is prohibited by paragraph 2.1 of the Regulations, approved. Bank of Russia 12.10.11 No. 373-P. And in relation to payments - the ban is defined in paragraph 2.4 of the Regulations, approved. Bank of Russia 19.06.12 No. 383-P.*

During the audit, organizations and entrepreneurs may also be asked to:*

Attention: an organization (individual entrepreneur) may be held liable for violating the procedure for working with cash and the procedure for conducting cash transactions.

These violations include:*

This procedure is provided for by Part 1 of Article 15.1 of the Code of Administrative Offenses of the Russian Federation.

For violation of the procedure for working with cash and the procedure for conducting cash transactions, an organization and (or) its officials, as well as an entrepreneur, face a fine. The amount of the fine is:

- for officials (chief accountant, and in the absence of the position of chief accountant for the head of the organization).
- acts on the return of money to buyers (clients) on unused cash receipts;
- register of readings of summing cash and control counters of cash registers, working without a cashier-operator;
- printouts of reports from the fiscal memory of cash registers and used fiscal memory drives;
- control tapes of cash registers on paper or printouts of the control tape made on electronic media;
- incoming and outgoing cash orders;*
- Journal of registration of incoming and outgoing cash documents;
- advance reports according to Form No. AO-1;
- cash book in the form No. KO-4;
- certificate-report of the cashier-operator;
- information about the readings of KKT meters and revenue in the form No. KM-7;
- an order to limit the balance of cash;
- other primary documents required for verification.
- implementation of cash settlements with other organizations in excess of the established amounts;
- not posting (incomplete posting) to the cash desk;
- non-compliance with the procedure for keeping free cash (accumulation of cash in the cash desk in excess of the established limits).
- for an organization - from 40,000 to 50,000 rubles;
- for officials (chief accountant, and in the absence of the position of chief accountant for the head of the organization), entrepreneurs - from 4,000 to 5,000 rubles *

Cashiers (cashiers-operators) do not belong to officials. This follows from the definition of the category "officials", which is given in Article 2.4 of the Code of Administrative Offenses of the Russian Federation. The responsibility of citizens for such an offense is not provided for by law (Article 15.1 of the Code of Administrative Offenses of the Russian Federation). This conclusion is confirmed by paragraph 14 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated October 24, 2006 No. 18.

Oleg Khoroshiy, State Adviser of the Tax Service of the Russian Federation, III rank

Entrepreneurs who are required to keep cash documents are regularly checked by the Federal Tax Service for the completeness of accounting for revenue. It is issued by the PKO, so let's look at a few examples of filling out a receipt order, and penalties for their absence.

Standard forms of accounting documents are approved by the Decree of the State Statistics Committee No. 88 of 18.08.1998. According to the Order of Conduct, they are used in the implementation of all cash payments. When funds are received at the cash desk of the organization, an incoming cash order is issued, how to fill it out correctly so that there are no questions during verification, we will explain with examples.

PKO (form No. KO-1) confirms the deposit at the cash desk, in other words, the posting of cash received:

1. as a result of the provision of services, the sale of goods, the performance of work (revenue, including from separate divisions);
2. the return of the balance of money issued to accountable to employees as compensation for the damage caused;
3. payment of a share in the authorized capital by a new member of a limited liability company;
4. in payment for the sold property, equipment;
5. withdrawn from the settlement account of the organization for specific needs.

Thus, this document formalizes any money received at the cash desk, regardless of the source. Companies operating as a paying agent fill out separate orders with clients' money and their own revenue.

PKO form and filling procedure

Cash warrants are drawn up in a single copy. Blots, corrections in it are not allowed if it is damaged - you just need to fill out a new one. Usually it is issued by the chief accountant, but such a duty can be assigned by the job description to any employee. In their absence, the manager does it. A sample of filling in a cash receipt order is shown in Figure 1.

The form is divided by a tear line into two parts, the left one remains in the organization, and the receipt is returned to the depositor. Fill Features:

1. The full name of the organization and structural unit is entered if it has its own cash desk that accepts money.
2. OKPO and OKUD codes assigned during registration are indicated.
3. The number corresponds to the serial number according to the registration log (form No. KO-3). They are filled sequentially, from the beginning of the calendar year.
4. The compilation date coincides with the day the money was transferred, it is written in the format 00.00.0000 in Arabic numerals, for example: 03/01/2015.
5. Code of the structural unit, indicated if available; purpose code - when funds are received from the account for a specific purpose.
6. In the columns "Debit", "Credit" the corresponding accounts are written to reflect the operation being carried out.
7. The line "Accepted" indicates the full name in the genitive case. If the money came from the account - the name of the bank and the data of the cashier, another company.
8. The basis is a business transaction. Details of documents (name, number, etc.) must be indicated in this line. If they are attached to the receiver and stored with it, then the data is placed in the "Application" line. They must be canceled with a stamp "Received" with the date.
9. The amount is written in words, while you should not forget about cash discipline: it cannot exceed 100,000 rubles. Acceptance of several credit orders for a total amount greater than the allowed one will also be a violation.
10. "Including" - the amount of VAT is indicated in figures, except for cases of depositing money from a current account or from a sub-report. Organizations that are not payers of this tax, as well as, if the service, goods are not subject to it, make an entry: "Without VAT".

All empty spaces in the lines are completed with a dash. Accepting the money, the cashier checks the signatures with the available samples, the availability of supporting documents, the correspondence of the specified amount with the actual one. The receipt is signed and certified with a seal, which is usually put so that part of it remains on the form of a cash receipt order. If errors are found, it crosses out the receipt and returns it to the accounting department. It is allowed to issue one PKO for the total amount of daily revenue at the end of the working day on the basis of strict reporting forms, cash register tape, if the organization works using CCP.

The following reasons may be indicated on the basis of the receipt of cash:

• payment for shipped products according to the invoice;
• payment for work performed under the act;
• compensation for material damage by a court decision (order);
• making an advance payment under the contract;
• return of unused funds issued in the account;
• compensation for the identified shortage on the basis of an audit, order.

How to fill out a cash receipt in this case? Let's give an example.

If there is no PKO or it is filled with errors

Compliance with the requirements for processing cash transactions is checked by the tax authorities, including: the completeness of posting the proceeds. For violation of the procedure, administrative fines are provided: for individual entrepreneurs up to 5,000, for organizations - up to 50,000 rubles (Articles 14.1, 15.1 of the Code of Administrative Offenses).

Be careful! Shortcomings in the order of document circulation do not apply to financial violations. They are considered according to the rules of Article 120 of the Tax Code of the Russian Federation, and punishment may follow for gross neglect of the rules for accounting for income and expenses (a fine of up to 30,000 rubles).

The following are considered rude: the absence of primary documents, including warrants, invoices, invoices; incorrect reflection of business transactions in the accounts. Errors in filling, if they did not entail, for example, incomplete posting or accumulation of an excess balance in the cash register, do not apply to them.

An example from judicial practice. (Case No. A52-2365/2010, Decree of the FAS SVO dated 02/07/2011).

During the inspection of the Federal Tax Service, incorrectly executed receipt orders were found: without the signature of the chief accountant, cashier, with receipts. A fine of 40,000 rubles was imposed on the organization, on the basis of Article 15.1 of the Code of Administrative Offenses. When challenged in the Arbitration Court, it was found that the incorrect execution of the PKO, in this case, did not lead to violations of financial accounting. The decision was made in favor of the legal entity.