What distinguishes a check from the fiscal non-fiscal

The distinctive features of the fiscal and non-fiscal receipts

At first glance, the distinction between fiscal and non-fiscal checks are not available. Both check the sellers give the purchaser when selling goods and paying by cash or credit card.

Meanwhile, a fiscal receipt is receipt is officially conducted through the cashier of the seller. Non-fiscal receipt - the usual piece of paper, it is not a confirmation of your payment. But non-fiscal receipts - legitimate, if the seller uses the imputed income. In this case it is not accountable to tax on incoming revenue and its tax base does not depend on actual income. By law he can give his customers receipts. However, many consumers are highly suspicious of commodity checks, so sellers are often given in the Annex thereto and cash checks.

The main difference between a fiscal receipt is a fiscal feature. His only issue was to tax the cash register. This receipt contains a number of obligatory requisites is INN, registration number of cash registers (ECR), fiscal basis.

Every stamped receipt is stored in the fiscal memory KKM, and to change or reset its contents the seller may not. Each unit is sealed. They are used for tax validation of cash transactions.

Tax service closely monitor the issuance of receipts, because all the incoming cash is included in the taxable income, and pay income tax or flat tax. In contrast to the results non-fiscal receipts binding all the entrepreneurs and companies that use the BASIS or the USN. They all use the cash method of recognizing income. Such checks shall be documents of strict accountability, and for selling goods without a receipt can be fined up to 350 the minimum wage.

The order of registration

Cash registers designed to record the purchase and print receipts. Worldwide they are used to simplify the accounting and control of seller. The specificity of Russia consists in the fact that the cash register is a tool of control by the state over the completeness of revenue recognition and timely posting of the goods.

All cash machines before using you must register with the tax at the place of registration of the company. You must submit an application in the prescribed form, containing details of the owner, the number of cash machines, holograms, etc. in Addition to the statements provided the contract for service offices, technical passport, the magazine of the cashier-operator, the lease agreement, which will set the box office etc.