In pursuance of paragraph 2 of Article 2 of the Federal Law "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards" Government Russian Federation decides:

1. Approve the attached Regulations on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers.

2. Establish that the forms of strict reporting forms approved in accordance with the previously established requirements may be applied before the approval of the forms of strict reporting forms in accordance with the Regulations provided for by this Resolution, but no later than June 1, 2008.

(as amended by Decrees of the Government of the Russian Federation of December 5, 2006 N 743, of August 27, 2007 N 542)

Prime Minister

Russian Federation

M. FRADKOV

Approved

Government Decree

Russian Federation

ABOUT CASH SETTLEMENTS

AND (OR) PAYMENTS USING PAYMENT CARDS

WITHOUT APPLICATION OF CASH EQUIPMENT

1. This Regulation establishes the procedure for the implementation by organizations and individual entrepreneurs of cash settlements and (or) settlements using payment cards without the use of cash registers in the case of the provision of services to the public, subject to the issuance of appropriate strict reporting forms equated to cashier's checks, as well as the procedure for approval, accounting, storage and destruction of forms.

2. Forms of strict accountability, equated to cashier's checks, include receipts, tickets, travel documents, coupons, vouchers, subscriptions and other documents intended for cash payments and (or) payments using payment cards in the case of rendering services to the population ( hereinafter - forms).

3. Forms of forms are approved by the Ministry of Finance of the Russian Federation at the request of the interested state authorities, Central Bank the Russian Federation and organizations uniting business entities engaged in a particular service sector.

Attached to the application:

a) description of the form (mandatory and additional details characterizing the specifics of the activities of an organization or an individual entrepreneur);

b) a sketch of the form (its artistic and graphic design);

c) a proposal to ensure the protection of the form from counterfeiting;

d) instructions for filling out the form;

4. When filling out the form, at least 1 copy must be provided at the same time (using carbon or self-copy paper) or the form must have detachable parts. For ground passenger transport of general use, it is allowed to use the rolled form of the form.

5. The form (except for the forms specified in paragraph 6 of these Regulations) must contain the following mandatory details:

a) information about the approval of the form form;

b) name, six-digit number and series;

c) form code for the form according to the All-Russian classifier of management documentation;

d) the name and code of the organization or individual entrepreneur that issued the form, according to the All-Russian Classifier of Enterprises and Organizations;

e) an identification number taxpayer;

f) type of service;

g) unit of measure for the provision of services;

h) the cost of the service in monetary terms, including the amount of payment made in cash or using payment card;

i) date of settlement;

j) the name of the position, surname, name and patronymic of the person responsible for the transaction and the correctness of its execution, a place for a personal signature, seal (stamp) of the organization or individual entrepreneur.

6. The form intended for making cash payments for travel by ground public passenger transport must contain the following mandatory details:

a) name, six-digit number and series;

b) the code of the form of the form according to the All-Russian classifier of management documentation;

c) the name of the organization or individual entrepreneur that issued the form;

d) view vehicle where the passenger transportation service is provided;

e) the cost of the service in monetary terms.

7. The form must contain information about the manufacturer (abbreviated name, taxpayer identification number, location, order number and year of execution, circulation).

8. If filling in one or another line of the form is impossible due to the lack of relevant indicators for the organization or individual entrepreneur, a dash is put in the line.

9. When preparing the form, it is allowed to make changes to it regarding the expansion (narrowing) of the column, taking into account the details.

10. Putting down the series and numbers on the form is carried out by the manufacturer of the forms. Duplication of the series and numbers on the forms is not allowed, with the exception of the series and numbers applied to the copies for the design of the form in accordance with paragraph 4 of this Regulation.

11. Forms of forms approved in accordance with this Regulation can be used by all organizations and individual entrepreneurs providing services to the population of the types for which these forms were approved.

12. Forms of forms are approved for a period established by the Ministry of Finance of the Russian Federation. An extension of the validity of the form form can be made at the request of the interested state authority, the Central Bank of the Russian Federation and an organization uniting business entities engaged in a certain service sector, provided that the specified form of the form complies with the requirements in force at the time of filing such an application.

13. Documents drawn up on forms are primary accounting documents (except for the forms specified in paragraph 6 of these Regulations).

14. Organizations and individual entrepreneurs keep records of forms.

15. Forms must be filled out clearly and legibly using carbon or self-copy paper or without it, if copies are not provided. Erasures, amendments and corrections on the form are not allowed. Spoiled or incorrectly completed forms are not destroyed, but crossed out and attached to the cash report (statement, register) for the day on which they were issued.

16. Accounting for forms by their names, series and numbers is kept in the book for registering forms. The sheets of such a book must be numbered, laced and signed by the head and chief accountant (accountant) of the organization or individual entrepreneur, and also sealed (stamped).

17. The head of an organization or an individual entrepreneur concludes with an employee who is entrusted with receiving, storing and issuing forms, as well as accepting cash from the population Money according to the completed forms, the contract in accordance with the legislation of the Russian Federation.

The head of the organization or individual entrepreneur creates conditions for the specified employee to ensure the safety of the forms.

18. Forms are accepted by the employee specified in paragraph 17 of this Regulation, in the presence of a commission appointed by the head of the organization or individual entrepreneur. Acceptance is made on the day of receipt of the forms. The commission checks the compliance of the actual quantity, series and numbers of forms with the data indicated in the accompanying documents (waybills, receipts, etc.), and draws up an act of acceptance of the forms. This act, approved by the head of the organization or individual entrepreneur, is the basis for the acceptance of registration forms by the specified employee.

19. Forms are stored in metal cabinets and (or) safes. In an organization or an individual entrepreneur receiving forms in large quantities, it is allowed to store them in specially equipped premises in conditions that exclude damage and theft of forms. At the end of the working day, the places of storage of forms are sealed or sealed.

20. Inventory of forms is carried out simultaneously with the inventory of cash in cash and cash documents.

21. When exercising control over the proper use of forms, the presence on the covers (sheets pasted on the books) of the used receipt books (other bound forms) of the seal of the organization or individual entrepreneur and the signature of the chief accountant (accountant), the safety of copies of the forms (backs), the absence of erasures and corrections, as well as the compliance of the amounts indicated in the copies (backs) with the amounts reflected in the statements and registers submitted to the accounting department, or in cash reports.

22. The assignment of duties to control the use of forms to persons issuing forms is not allowed (with the exception of organizations or individual entrepreneurs, where the duties of the responsible person are combined in one person with the chief accountant or head of the organization or individual entrepreneur).

23. Packed in sealed bags, copies of used forms (stubs) confirming the amounts of cash (and using payment cards) received are stored in an organization or an individual entrepreneur in a systematic form for at least 5 years. At the end of the established storage period, but necessarily after the expiration of a month from the date of the last inventory and verification of the commodity report, copies of the used forms (backs) are destroyed on the basis of an act on their write-off drawn up by a commission formed by the head of the organization or individual entrepreneur. Incomplete or damaged forms are destroyed in the same manner.

24. Organizations and individual entrepreneurs providing services to the population, in respect of which the relevant forms of forms have not been approved, use cash registers when making cash payments and (or) payments using payment cards.

25. If forms are used, cash cash settlements and (or) settlements using payment cards are carried out in the following order:

a) when paying for services in cash, organizations and individual entrepreneurs:

fill in the form, with the exception of the place for the signature (except for the form intended for the implementation of the specified calculations for travel by ground passenger transport of general use);

receive money from the client;

name the amount of funds received and place them separately in front of the client;

sign the form (except for the form intended for the implementation of the specified payments for travel by ground public passenger transport);

call the amount of change and give it to the client along with the form. At the same time, paper banknotes and change coins are issued simultaneously;

b) when paying for services using a payment card, organizations and individual entrepreneurs:

receive a payment card from the client;

fill out the form, except for the place for the signature;

inserting a payment card into the device for reading information from payment cards and receiving confirmation of payment by the payment card;

sign the form;

return the payment card to the client along with the form and the document confirming the operation with the payment card.

26. Mixed payment is allowed, in which one part of the service is paid in cash, the other - using a payment card, in accordance with paragraph 25 of this Regulation. In this case, the issuance of the form, delivery and return of the payment card must be carried out simultaneously.

In accordance with paragraph 2 of Article 2 of the Federal Law "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards", the Government of the Russian Federation decides:

1. Approve the attached Regulations on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers.

2. Establish that the forms of strict reporting forms approved before the entry into force of Decree of the Government of the Russian Federation of March 31, 2005 N 171 "On Approval of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of a cash register techniques" may be applied until December 1, 2008, unless otherwise provided by the third paragraph of this paragraph.

Establish that the forms of strict reporting forms approved in accordance with Decree of the Government of the Russian Federation of March 31, 2005 N 171 "On Approval of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash registers" up to of the entry into force of this resolution, are applied by all organizations and individual entrepreneurs providing the population with services of the types for which these forms of forms are approved.

Establish that forms of strict reporting forms approved before the entry into force of this resolution for services in respect of which the procedure for approving forms of strict reporting forms is determined in accordance with paragraphs 5 and 6 of the Regulations approved by this resolution may be applied until they are approved in accordance with the specified Regulation.

3. Recognize as invalid:

Decree of the Government of the Russian Federation of March 31, 2005 N 171 "On approval of the Regulations on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers" (Collected Legislation of the Russian Federation, 2005, N 14, art. 1251);

Decree of the Government of the Russian Federation of December 5, 2006 N 743 "On Amendments to Clause 2 of Decree of the Government of the Russian Federation of March 31, 2005 N 171" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2006, N 50, Art. 5347);

Decree of the Government of the Russian Federation of August 27, 2007 N 542 "On Amendments to Clause 2 of Decree of the Government of the Russian Federation of March 31, 2005 N 171" On Approval of the Regulations on Cash Payments and (or) Settlements Using Payment Cards Without use of cash registers" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2007, N 36, art. 4382).

Position
on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers

1. This Regulation establishes the procedure for organizations and individual entrepreneurs to carry out cash settlements and (or) settlements using payment cards without the use of cash registers in the case of the provision of services to the public, subject to the issuance of a document drawn up on a strict reporting form equated to a cashier's check, as well as the procedure for approval, accounting, storage and destruction of such forms.

2. Receipts, tickets, travel documents, coupons, vouchers, subscriptions and other documents equivalent to to cash receipts (hereinafter referred to as documents).

3. The document must contain the following details, except for the cases provided for in paragraphs 5-6 of these Regulations:

a) document name, six-digit number and series;

b) name and legal form - for the organization;

surname, name, patronymic - for an individual entrepreneur;

c) the location of the permanent executive body legal entity(in the absence of a permanent executive body of a legal entity - another body or person entitled to act on behalf of a legal entity without a power of attorney);

d) taxpayer identification number assigned to the organization (individual entrepreneur) that issued the document;

e) type of service;

f) the cost of the service in monetary terms;

g) the amount of payment made in cash and (or) using a payment card;

h) the date of the calculation and preparation of the document;

i) position, surname, name and patronymic of the person responsible for the transaction and the correctness of its execution, his personal signature, seal of the organization (individual entrepreneur);

j) other details that characterize the specifics of the service provided and with which the organization (individual entrepreneur) has the right to supplement the document.

4. The form of the document is made in a typographical way or is formed using automated systems.

A printed form of a document must contain information about the manufacturer of the document form (abbreviated name, taxpayer identification number, location, order number and year of execution, circulation), unless otherwise provided by regulatory legal acts on the approval of the forms of such documents.

5. If, in accordance with the legislation of the Russian Federation, the federal executive authorities are vested with the authority to approve the forms of document forms used in the provision of services to the public, such federal executive authorities approve the indicated forms of document forms for cash settlements and (or) settlements with using payment cards without the use of cash registers.

5.1. Documents used in the provision of services for the carriage of passengers and baggage by road and urban ground electric transport must contain the details established by the Rules for the carriage of passengers and baggage by road and urban ground electric transport.

6. If it is necessary to exclude from the document form the details provided for in subparagraphs "g" - "i" of paragraph 3 of these Regulations, the forms of document forms when providing services by cultural institutions (film and film distribution institutions, theater and entertainment enterprises, concert organizations, philharmonic groups, circus enterprises and zoos, museums, parks (gardens) of culture and recreation), including services of an exhibition nature and artistic design, and services of physical culture and sports (holding sports and entertainment events), as well as services for the use of parking lots (parking spaces) on a paid basis are approved by the relevant federal executive bodies that carry out the functions of developing public policy and legal regulation in the established field of activity.

7. The list of information contained in the documents specified in paragraphs 5 and 6 of this Regulation is established by the federal executive authorities empowered to approve the forms of document forms.

Forms of forms of documents approved in accordance with paragraphs 5 and 6 of this Regulation are used by organizations and individual entrepreneurs providing the population with services of the types for which these forms are approved.

8. When filling out the form of the document, at least 1 copy must be made at the same time, or the form of the document must have tear-off parts, except for the following cases:

a) regulatory legal acts of the federal executive authorities specified in paragraphs 5 and 6 of these Regulations establish a different procedure for filling out the document form;

b) all the details of the document are filled in in a typographical way during the preparation of the document form;

c) all or part of the details of the document are indicated in electronic form.

9. The affixing of the series and number on the form of a document made by printing is carried out by the manufacturer of the forms. Duplication of the series and number on the blank document is not allowed, with the exception of the series and number applied to the copy (tear-off parts) of the document blank, drawn up in accordance with paragraph 8 of these Regulations.

10. The form of the document must be filled out clearly and legibly, corrections are not allowed. A damaged or incorrectly completed form of a document is crossed out and attached to the book of registration of forms of documents for the day on which they were filled out.

11. The formation of document forms can be carried out using an automated system. At the same time, in order to simultaneously fill out the document form and issue the document, the following requirements must be met:

a) the automated system must be protected from unauthorized access, identify, record and save all operations with the document form for at least 5 years;

b) when filling out the form of the document and issuing the document by an automated system, the unique number and series of its form are stored.

12. Organizations and individual entrepreneurs on demand tax authorities are required to provide information from automated systems on issued documents.

13. Accounting for forms of documents made in a typographical way, according to their names, series and numbers, is kept in the book of registration of document forms. The sheets of such a book must be numbered, laced and signed by the head and chief accountant (accountant) of the organization (individual entrepreneur), and also sealed (stamped).

14. The head of the organization (individual entrepreneur) concludes with the employee who is entrusted with receiving, storing, accounting and issuing document forms, as well as accepting cash from the public in accordance with the documents, an agreement on liability in accordance with the legislation of the Russian Federation.

The head of the organization (individual entrepreneur) creates conditions that ensure the safety of document forms.

15. Forms of documents received by the organization (individual entrepreneur) are accepted by the employee specified in paragraph 14 of this Regulation in the presence of a commission formed by the head of the organization (individual entrepreneur). Acceptance is made on the day of receipt of the forms of documents. Upon acceptance, the compliance of the actual quantity, series and numbers of document forms with the data indicated in the accompanying documents (waybills, receipts, etc.) is checked, and an act of acceptance of document forms is drawn up. The act approved by the head of the organization (individual entrepreneur) is the basis for the acceptance of forms of documents for registration by the specified employee.

16. Forms of documents are stored in metal cabinets, safes and (or) specially equipped rooms in conditions that exclude their damage and theft. At the end of the working day, the place of storage of forms of documents is sealed or sealed.

17. Inventory of forms of documents is carried out within the terms of the inventory of cash in cash.

18. When exercising control over the proper use of forms of documents, the presence of the seal of the organization (individual entrepreneur) and the signature of the chief accountant (accountant) or individual entrepreneur on the covers (sheets pasted on books) of used books with receipts (bound forms), as well as the presence of copies of documents (document roots), the absence of corrections in them, the correspondence of the amounts indicated in the copies (document roots) to the amounts reflected in the cash book.

19. Packed in sealed bags, copies of documents (backs) confirming the amount of cash received (including with the use of payment cards) are stored in a systematized form for at least 5 years. At the end of the specified period, but not earlier than a month from the date of the last inventory, copies of documents (backs) are destroyed on the basis of an act on their destruction drawn up by a commission formed by the head of the organization (individual entrepreneur). Incomplete or damaged forms of documents are destroyed in the same order.

20. In the case of the use of documents, cash settlements and (or) settlements using payment cards without the use of cash registers are carried out in the following order:

a) when paying for services in cash, an authorized person of the organization (individual entrepreneur):

receives money from the client;

names the amount of funds received and places them separately in front of the client;

names the amount of change and issues it to the client along with the document, while paper bills and change coins are issued simultaneously;

b) when paying for services using a payment card, an authorized person of the organization (individual entrepreneur):

receives a payment card from the client;

fills in the form of the document, with the exception of a place for a personal signature (if such details are available);

inserts a payment card into a device for reading information from payment cards and receives confirmation of payment by a payment card;

signs the document (if there is space for a personal signature);

returns the payment card to the client together with the document and the document confirming the transaction using the payment card;

c) in the case of mixed payment, in which one part of the service is paid in cash, the other part - using a payment card, the issuance of the document and change, as well as the return of the payment card, are made simultaneously.

Decree of the Government of the Russian Federation of March 31, 2005 N 171

"On approval of the Regulations on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers"

See comments to this ruling

In pursuance of paragraph 2 of Article 2 of the Federal Law "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards", the Government of the Russian Federation decides:

1. Approve the attached Regulations on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers.

2. Establish that the forms of strict reporting forms approved in accordance with the previously established requirements may be applied before the approval of the forms of strict reporting forms in accordance with the Regulations provided for by this resolution, but no later than January 1, 2007.

Prime Minister M. Fradkov

Russian Federation

Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash registers (approved by Decree of the Government of the Russian Federation of March 31, 2005 N 171)

1. This Regulation establishes the procedure for the implementation by organizations and individual entrepreneurs of cash settlements and (or) settlements using payment cards without the use of cash registers in the case of the provision of services to the public, subject to the issuance of appropriate strict reporting forms equated to cashier's checks, as well as the procedure for approval, accounting, storage and destruction of forms.

2. Forms of strict accountability, equated to cashier's checks, include receipts, tickets, travel documents, coupons, vouchers, subscriptions and other documents intended for cash payments and (or) payments using payment cards in the case of rendering services to the population ( hereinafter - forms).

3. Forms of forms are approved by the Ministry of Finance of the Russian Federation at the request of interested state authorities, the Central Bank of the Russian Federation and organizations uniting business entities engaged in a certain service sector.

Attached to the application:

a) description of the form (mandatory and additional details characterizing the specifics of the activities of the organization or individual entrepreneur);

b) a sketch of the form (its artistic and graphic design);

c) a proposal to ensure the protection of the form from counterfeiting;

d) instructions for filling out the form;

4. When filling out the form, at least 1 copy must be provided at the same time (using carbon or self-copy paper) or the form must have detachable parts. For ground passenger transport of general use, it is allowed to use the rolled form of the form.

5. The form (except for the forms specified in paragraph 6 of these Regulations) must contain the following mandatory details:

a) information about the approval of the form form;

b) name, six-digit number and series;

c) form code for the form according to the All-Russian classifier of management documentation;

d) the name and code of the organization or individual entrepreneur that issued the form, according to the All-Russian Classifier of Enterprises and Organizations;

e) taxpayer identification number;

f) type of service;

g) unit of measure for the provision of services;

h) the cost of the service in monetary terms, including the amount of payment made in cash or using a payment card;

i) date of settlement;

j) the name of the position, surname, name and patronymic of the person responsible for the transaction and the correctness of its execution, a place for a personal signature, seal (stamp) of the organization or individual entrepreneur.

6. The form intended for making cash payments for travel by ground public passenger transport must contain the following mandatory details:

a) name, six-digit number and series;

b) the code of the form of the form according to the All-Russian classifier of management documentation;

c) the name of the organization or individual entrepreneur that issued the form;

d) the type of vehicle on which the passenger transportation service is provided;

e) the cost of the service in monetary terms.

7. The form must contain information about the manufacturer (abbreviated name, taxpayer identification number, location, order number and year of execution, circulation).

8. If filling in one or another line of the form is impossible due to the lack of relevant indicators for the organization or individual entrepreneur, a dash is put in the line.

9. When preparing the form, it is allowed to make changes to it regarding the expansion (narrowing) of the column, taking into account the details.

10. Putting down the series and numbers on the form is carried out by the manufacturer of the forms. Duplication of the series and numbers on the forms is not allowed, with the exception of the series and numbers applied to the copies for the design of the form in accordance with paragraph 4 of this Regulation.

11. Forms of forms approved in accordance with this Regulation can be used by all organizations and individual entrepreneurs providing services to the population of the types for which these forms were approved.

12. Forms of forms are approved for a period established by the Ministry of Finance of the Russian Federation. An extension of the validity of the form form can be made at the request of the interested state authority, the Central Bank of the Russian Federation and an organization uniting business entities engaged in a certain service sector, provided that the specified form of the form complies with the requirements in force at the time of filing such an application.

13. Documents drawn up on forms are primary accounting documents (except for the forms specified in paragraph 6 of these Regulations).

14. Organizations and individual entrepreneurs keep records of forms.

15. Forms must be filled out clearly and legibly using carbon or self-copy paper or without it, if copies are not provided. Erasures, amendments and corrections on the form are not allowed. Spoiled or incorrectly completed forms are not destroyed, but crossed out and attached to the cash report (statement, register) for the day on which they were issued.

16. Accounting for forms by their names, series and numbers is kept in the book for registering forms. The sheets of such a book must be numbered, laced and signed by the head and chief accountant (accountant) of the organization or individual entrepreneur, and also sealed (stamped).

The head of the organization or individual entrepreneur creates conditions for the specified employee to ensure the safety of the forms.

18. Forms are accepted by the employee specified in paragraph 17 of this Regulation, in

the presence of a commission appointed by the head of the organization or individual entrepreneur. Acceptance is made on the day of receipt of the forms. The commission checks the compliance of the actual quantity, series and numbers of forms with the data indicated in the accompanying documents (waybills, receipts, etc.), and draws up an act of acceptance of the forms. This act, approved by the head of the organization or individual entrepreneur, is the basis for the acceptance of registration forms by the specified employee.

19. Forms are stored in metal cabinets and (or) safes. In an organization or an individual entrepreneur receiving forms in large quantities, it is allowed to store them in specially equipped premises in conditions that exclude damage and theft of forms. At the end of the working day, the places of storage of forms are sealed or sealed.

20. Inventory of forms is carried out simultaneously with the inventory of cash in cash and cash documents.

21 When exercising control over the proper use of forms, the presence on the covers (sheets pasted on the books) of the used receipt books (other bound forms) of the seal of the organization or individual entrepreneur and the signature of the chief accountant (accountant), the safety of copies of the forms (backs), the absence of erasures and corrections , as well as the compliance of the amounts indicated in copies (stubs) with the amounts reflected in the statements and registers submitted to the accounting department, or in cash reports.

22. The assignment of duties to control the use of forms to persons issuing forms is not allowed (with the exception of organizations or individual entrepreneurs, where the duties of the responsible person are combined in one person with the chief accountant or head of the organization or individual entrepreneur).

23. Packed in sealed bags, copies of used forms (stubs) confirming the amounts of cash (and using payment cards) received are stored in an organization or an individual entrepreneur in a systematic form for at least 5 years. At the end of the established storage period, but necessarily after the expiration of a month from the date of the last inventory and verification of the commodity report, copies of the used forms (backs) are destroyed on the basis of an act on their write-off drawn up by a commission formed by the head of the organization or individual entrepreneur. Incomplete or damaged forms are destroyed in the same manner.

24. Organizations and individual entrepreneurs providing services to the population, in respect of which the relevant forms of forms have not been approved, use cash registers when making cash payments and (or) payments using payment cards.

25. If forms are used, cash settlements and (or) settlements using payment cards are carried out in the following order:

a) when paying for services in cash, organizations and individual entrepreneurs:

fill in the form, with the exception of the place for the signature (except for the form intended for the implementation of the specified calculations for travel by ground passenger transport of general use);

receive money from the client;

name the amount of funds received and place them separately in front of the client;

sign the form (except for the form intended for the implementation of the specified payments for travel by ground public passenger transport);

call the amount of change and give it to the client along with the form. At the same time, paper banknotes and change coins are issued simultaneously;

b) when paying for services using a payment card, organizations and individual entrepreneurs:

receive a payment card from the client;

fill out the form, except for the place for the signature;

inserting a payment card into the device for reading information from payment cards and receiving confirmation of payment by the payment card;

sign the form;

return the payment card to the client along with the form and the document confirming the operation with the payment card.

26. Mixed payment is allowed, in which one part of the service is paid in cash, the other - using a payment card, in accordance with paragraph 25 of this Regulation. In this case, the issuance of the form, delivery and return of the payment card must be carried out simultaneously.

GOVERNMENT OF THE RUSSIAN FEDERATION

RESOLUTION

ON THE PROCEDURE FOR CASH SETTLEMENTS

In accordance with paragraph 2 of Article 2 of the Federal Law "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards", the Government of the Russian Federation decides:

1. Approve the attached Regulations on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers.

2. Establish that the forms of strict reporting forms approved before the entry into force of Decree of the Government of the Russian Federation of March 31, 2005 N 171 "On approval of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash registers techniques" may be applied until December 1, 2008, unless otherwise provided by the third paragraph of this clause.

Establish that the forms of strict reporting forms approved in accordance with Decree of the Government of the Russian Federation of March 31, 2005 N 171 "On Approval of the Regulations on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers" up to of the entry into force of this Decree, are applied by all organizations and individual entrepreneurs providing the population with services of the types for which these forms of forms are approved.

Establish that forms of strict reporting forms approved before the entry into force of this Decree for services in respect of which the procedure for approving forms of strict reporting forms is determined in accordance with paragraphs 5 and 6 of the Regulations approved by this Decree may be applied until they are approved in accordance with the specified Regulation.

3. Recognize as invalid:

Decree of the Government of the Russian Federation of March 31, 2005 N 171 "On approval of the Regulations on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers" (Collected Legislation of the Russian Federation, 2005, N 14, art. 1251);

Decree of the Government of the Russian Federation of December 5, 2006 N 743 "On Amendments to Clause 2 of Decree of the Government of the Russian Federation of March 31, 2005 N 171" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2006, N 50, Art. 5347);

Decree of the Government of the Russian Federation of August 27, 2007 N 542 "On Amendments to Clause 2 of Decree of the Government of the Russian Federation of March 31, 2005 N 171" On Approval of the Regulations on Cash Payments and (or) Settlements Using Payment Cards Without use of cash registers" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2007, N 36, art. 4382).

Prime Minister

Russian Federation

Approved

Government Decree

Russian Federation

POSITION

ABOUT CASH SETTLEMENTS

AND (OR) PAYMENTS USING PAYMENT CARDS

WITHOUT APPLICATION OF CASH EQUIPMENT

1. This Regulation establishes the procedure for organizations and individual entrepreneurs to carry out cash settlements and (or) settlements using payment cards without the use of cash registers in the case of the provision of services to the public, subject to the issuance of a document drawn up on a strict reporting form equated to a cashier's check, as well as the procedure for approval, accounting, storage and destruction of such forms.

2. Receipts, tickets, travel documents, coupons, vouchers, subscriptions and other documents equivalent to to cash receipts (hereinafter referred to as documents).

3. The document must contain the following details, except for the cases provided for in paragraphs 5-6 of these Regulations:

a) document name, six-digit number and series;

b) name and legal form - for the organization;

surname, name, patronymic - for an individual entrepreneur;

c) the location of the permanent executive body of the legal entity (in the absence of a permanent executive body of the legal entity - another body or person entitled to act on behalf of the legal entity without a power of attorney);

d) taxpayer identification number assigned to the organization (individual entrepreneur) that issued the document;

e) type of service;

f) the cost of the service in monetary terms;

g) the amount of payment made in cash and (or) using a payment card;

h) the date of the calculation and preparation of the document;

i) position, surname, name and patronymic of the person responsible for the transaction and the correctness of its execution, his personal signature, seal of the organization (individual entrepreneur);

j) other details that characterize the specifics of the service provided and with which the organization (individual entrepreneur) has the right to supplement the document.

4. The form of the document is printed or formed using automated systems.

A printed form of a document must contain information about the manufacturer of the document form (abbreviated name, taxpayer identification number, location, order number and year of execution, circulation), unless otherwise provided by regulatory legal acts on the approval of the forms of such documents.

5. If, in accordance with the legislation of the Russian Federation, the federal executive authorities are vested with the authority to approve the forms of document forms used in the provision of services to the public, such federal executive authorities approve the indicated forms of document forms for cash settlements and (or) settlements with using payment cards without the use of cash registers.

5.1. Documents used in the provision of services for the carriage of passengers and baggage by road and urban ground electric transport must contain the details established by the Rules for the carriage of passengers and baggage by road and urban ground electric transport.

6. If it is necessary to exclude from the document form the details provided for in subparagraphs "g" - "i" of paragraph 3 of these Regulations, the forms of document forms when providing services by cultural institutions (film and film distribution institutions, theater and entertainment enterprises, concert organizations, philharmonic groups, circus enterprises and zoos, museums, parks (gardens) of culture and recreation), including services of an exhibition nature and artistic design, and services of physical culture and sports (holding sports and entertainment events), as well as services for the use of parking lots (parking spaces) on a paid basis are approved by the relevant federal executive bodies that carry out the functions of developing state policy and legal regulation in the established field of activity.

7. The list of information contained in the documents specified in paragraphs 5 and 6 of this Regulation is established by the federal executive authorities empowered to approve the forms of document forms.

Forms of forms of documents approved in accordance with paragraphs 5 and 6 of this Regulation are used by organizations and individual entrepreneurs providing the population with services of the types for which these forms are approved.

8. When filling out the form of the document, at least 1 copy must be made at the same time, or the form of the document must have tear-off parts, except for the following cases:

a) regulatory legal acts of the federal executive authorities specified in paragraphs 5 and 6 of these Regulations establish a different procedure for filling out the document form;

b) all the details of the document are filled in in a typographical way during the preparation of the document form;

c) all or part of the details of the document are indicated in electronic form.

9. The affixing of the series and number on the form of a document made by printing is carried out by the manufacturer of the forms. Duplication of the series and number on the blank document is not allowed, with the exception of the series and number applied to the copy (tear-off parts) of the document blank, drawn up in accordance with paragraph 8 of these Regulations.

10. The form of the document must be filled out clearly and legibly, corrections are not allowed. A damaged or incorrectly completed form of a document is crossed out and attached to the book of registration of forms of documents for the day on which they were filled out.

11. The formation of document forms can be carried out using an automated system. At the same time, in order to simultaneously fill out the document form and issue the document, the following requirements must be met:

a) the automated system must be protected from unauthorized access, identify, record and save all operations with the document form for at least 5 years;

b) when filling out the form of the document and issuing the document by an automated system, the unique number and series of its form are stored.

12. Organizations and individual entrepreneurs, at the request of the tax authorities, are obliged to provide information from automated systems on issued documents.

13. Accounting for forms of documents made in a typographical way, according to their names, series and numbers, is kept in the book of registration of document forms. The sheets of such a book must be numbered, laced and signed by the head and chief accountant (accountant) of the organization (individual entrepreneur), and also sealed (stamped).

14. The head of the organization (individual entrepreneur) concludes with the employee who is entrusted with receiving, storing, accounting and issuing document forms, as well as accepting cash from the public in accordance with the documents, an agreement on liability in accordance with the legislation of the Russian Federation.

The head of the organization (individual entrepreneur) creates conditions that ensure the safety of document forms.

15. Forms of documents received by the organization (individual entrepreneur) are accepted by the employee specified in paragraph 14 of this Regulation in the presence of a commission formed by the head of the organization (individual entrepreneur). Acceptance is made on the day of receipt of the forms of documents. Upon acceptance, the compliance of the actual quantity, series and numbers of document forms with the data indicated in the accompanying documents (waybills, receipts, etc.) is checked, and an act of acceptance of document forms is drawn up. The act approved by the head of the organization (individual entrepreneur) is the basis for the acceptance of forms of documents for registration by the specified employee.

16. Forms of documents are stored in metal cabinets, safes and (or) specially equipped rooms in conditions that exclude their damage and theft. At the end of the working day, the place of storage of forms of documents is sealed or sealed.

17. Inventory of forms of documents is carried out within the terms of the inventory of cash in cash.

18. When exercising control over the proper use of forms of documents, the presence of the seal of the organization (individual entrepreneur) and the signature of the chief accountant (accountant) or individual entrepreneur on the covers (sheets pasted on books) of used books with receipts (bound forms), as well as the presence of copies of documents (document roots), the absence of corrections in them, the correspondence of the amounts indicated in the copies (document roots) to the amounts reflected in the cash book.

19. Packed in sealed bags, copies of documents (backs) confirming the amount of cash received (including with the use of payment cards) are stored in a systematized form for at least 5 years. At the end of the specified period, but not earlier than a month from the date of the last inventory, copies of documents (backs) are destroyed on the basis of an act on their destruction drawn up by a commission formed by the head of the organization (individual entrepreneur). Incomplete or damaged forms of documents are destroyed in the same order.

20. In the case of the use of documents, cash settlements and (or) settlements using payment cards without the use of cash registers are carried out in the following order:

a) when paying for services in cash, an authorized person of the organization (individual entrepreneur):

signs the document (if there is space for a personal signature);

returns the payment card to the client together with the document and the document confirming the transaction using the payment card;

c) in the case of mixed payment, in which one part of the service is paid in cash, the other part - using a payment card, the issuance of the document and change, as well as the return of the payment card, are made simultaneously.

The material was prepared by a group of consultants-methodologists of CJSC "BKR-Intercom-Audit"

Organizations and individual entrepreneurs can carry out cash settlements and (or) settlements using payment cards without the use of cash registers, but,

• Firstly, only, in accordance with the procedure established by the "Regulations on the use of KKM"(approved by Decree of the Government of the Russian Federation of July 30, 1993 No. 745 "On approval of the regulation on the use of cash registers in the implementation of cash settlements with the population and the list certain categories businesses (including individuals carrying out entrepreneurial activities without forming a legal entity, in the event that they carry out trade operations or provide services), organizations and institutions that, due to the specifics of their activities or location, can carry out cash settlements with the population without the use of cash registers");
• and, secondly, only if the strict reporting forms corresponding to these cases are used("Regulation on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers", approved by Decree of the Government of the Russian Federation dated March 31, 2005 No. 171 "On approval of the regulation on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers").

Law No. 54-FZ (clause 3 of article 2) clearly defined activities (complete list), in the implementation of which, due to the "specific nature of the activity or location features" of organizations and individual entrepreneurs, cash settlements are allowed without the use of cash registers:

• sale of newspapers and magazines, as well as related products in newspaper and magazine kiosks, provided that the share of the sale of newspapers and magazines in their turnover is at least 50 percent and the range of related products is approved by the executive authority of the constituent entity of the Russian Federation. Accounting for trade revenue from the sale of newspapers and magazines and from the sale of related products is kept separately;
• sale of securities;
• sale of lottery tickets;
• sale of travel tickets and coupons for travel in urban public transport;
• provision of meals for students and employees of general education schools and equivalent schools educational institutions during training sessions;
• trade in markets, fairs, exhibition complexes, as well as in other territories designated for trade, with the exception of shops, pavilions, kiosks, tents, car shops, auto shops, motor vans, container-type premises and other similarly equipped and trade places (premises and vehicles, including trailers and semi-trailers) that ensure the display and safety of goods, open counters inside covered market premises when selling non-food products;
• small-scale retail trade in food and non-food products (with the exception of technically complex goods and food products that require certain conditions of storage and sale) from handcarts, baskets, trays (including frames protected from atmospheric precipitation, covered with polyethylene film, canvas, tarpaulin);
• sale in passenger cars of trains of tea products in the assortment approved federal agency executive power in the field of railway transport;
• sale in rural areas (with the exception of district centers and urban-type settlements) of medicines in pharmacies located in feldsher-midwife stations;
• sale in kiosks of ice cream and soft drinks on tap;
• trade from tanks in beer, kvass, milk, vegetable oil, live fish, kerosene, vrazval vegetables and gourds;
• acceptance of glassware and waste materials from the population, with the exception of scrap metal;
• sale of objects of religious worship and religious literature, provision of services for religious rites and ceremonies in religious buildings and structures and in territories related to them, in other places provided to religious organizations for these purposes, in institutions and enterprises of religious organizations registered in accordance with the procedure established by the legislation of the Russian Federation;
• sale by face value state signs of postage (postage stamps and other signs applied to postal items) confirming payment for postal services.

Also, without the use of cash registers, organizations and individual entrepreneurs located in remote or hard-to-reach areas(with the exception of cities, district centers, urban-type settlements) indicated in the list approved by the state authority of the constituent entity of the Russian Federation.

Peculiarities implementation of cash settlements without the use of cash registers are established, as already mentioned, in the Regulation on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers, approved by Decree of the Government of the Russian Federation dated March 31, 2005 No. 171, in accordance which

"Strict reporting forms equated to cashier's checks include receipts, tickets, travel documents, coupons, vouchers, subscriptions and other documents intended for cash payments and (or) payments using payment cards in the case of rendering services to the population."

Cash settlements and (or) settlements using payment cards using forms are carried out by organizations and individual entrepreneurs in the following order:

a) when paying for services in cash:

• fill in the form, with the exception of the place for signature (except for the form intended for the implementation of the specified calculations for travel by ground public passenger transport),
• receive money from the client,
• name the amount of funds received and place them separately in front of the client,
• sign the form (except for the form
intended for the implementation of the specified calculations for travel by ground passenger transport of general use),
• call the amount of change and give it to the client along with the form. At the same time, paper banknotes and change coins are issued simultaneously;

b) when paying for services using a payment method:

• receive a payment card from the client,
• fill out the form, except for the place for the signature,
• insert a payment card into the device for reading information from payment cards and receive confirmation of payment by payment card,
• sign the form
• return the payment card to the client along with the form and the document confirming the operation with the payment card.

Implementation is allowed mixed payment, in which one part of the service is paid in cash, the other - using a payment card, in accordance with the above procedure. In this case, the issuance of the form, delivery and return of the payment card must be carried out simultaneously.

When filling out the form, you must provide simultaneous execution of at least 1 copy(using carbon or self-copy paper) or the form must have detachable parts. For passenger transport (except for aviation) for general use, it is allowed to use the roll form of the form.

The form (except for the forms intended for monetary settlements for travel by ground passenger transport of general use) must contain the following required details:

• information about the approval of the form form;
• name, six-digit number and series;
• form code according to the All-Russian classifier of management documentation;
• the name and code of the organization or individual entrepreneur that issued the form, according to the All-Russian Classifier of Enterprises and Organizations;
• taxpayer identification number;
• type of service;
• unit of measure for the provision of services;
• the cost of the service in monetary terms, including the amount of payment made in cash or using a payment card;
• date of settlement;
• the name of the position, surname, name and patronymic of the person responsible for the transaction and the correctness of its execution, a place for a personal signature, seal (stamp) of the organization or individual entrepreneur.

If an organization or an individual entrepreneur does not have a corresponding indicator, the line shall contain dash.

The form used should match the type of activity The for which this form was approved.

Form documents are primary accounting documents(except for forms intended for cash settlements for travel by public ground passenger transport).

About accounting for forms of this category

Accounting for forms by their names, series and numbers is maintained in the ledger book. The pages of such a book should be numbered, laced and signed the head and chief accountant (accountant) of the organization or individual entrepreneur, and also sealed (stamped).

The head of an organization or an individual entrepreneur concludes with an employee who is entrusted with the acquisition (receipt), storage and issuance of forms, as well as the acceptance of cash from the population in accordance with the completed forms, liability agreement in accordance with the law. The employer (head of the organization) must create conditions for such an employee to ensure the safety of the forms. The inventory of forms is carried out simultaneously with the inventory of cash in cash and cash documents.

Forms must be filled clearly and legibly with the use of carbon or self-copy paper or without it, if copies are not provided. Erasures, corrections and corrections on the form are not allowed.. Spoiled or incorrectly completed forms are not destroyed, but crossed out and attached to the cash report (statement, register) for the day on which they were issued.

When implementing control over the proper use of forms the presence on the covers (sheets pasted on the books) of used receipt books (other bound forms) of the seal of the organization or individual entrepreneur and the signature of the chief accountant (accountant), the safety of copies of the forms (backs), the absence of erasures and corrections, as well as the compliance of the amounts specified in copies (backs), the amounts reflected in the statements and registers submitted to the accounting department, or in cash reports. The assignment of duties to control the use of forms to persons issuing forms is not allowed.

Copies of the used forms (stubs) confirming the amounts of cash (and with the use of payment cards) received are stored in an organization or an individual entrepreneur in a systematic way at least 5 years.

On the forms of document forms acceptable for use in the implementation of cash settlements without the use of cash registers

Forms of strict reporting forms, approved in accordance with previously established requirements, may be applied until the forms of strict reporting forms are approved in accordance with the Regulations on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers, "but no later than January 1, 2007" (paragraph 2 of the Decree of the Government of the Russian Federation dated March 31, 2005 No. 171 "On approval of the regulation on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers").

So, before the introduction of new strict reporting forms, you can apply currently valid forms approved by the Ministry of Finance of the Russian Federation.

You can only use forms made in a typographical way with the obligatory indication of the output typographical data. Mandatory requirements for the content of the details of the forms are set out in the Letter of the Ministry of Finance of the Russian Federation dated August 23, 2001 No. 16-00-24 / 70 "On strict reporting documents when making cash settlements with the population", according to which strict reporting documents must contain, along with indicators characterizing the specifics of the executed operations, the following required details:

• stamp of approval, name of the form of the document;
• six-digit number;
• series;
• form code according to the All-Russian classifier of management documentation (OKUD);
• date of settlement;
• name and code of the organization according to the All-Russian Classifier of Enterprises and Organizations (OKPO);
• TIN code;
• type of work (services) provided;
• units of measurement of rendered services (in physical and monetary terms);
• the name of the position of the person responsible for the commission business transaction and the correctness of its execution with a personal signature.

Each letterhead numbered, and if it was accidentally damaged when making a cash payment, it should be save by crossing out.

A form with filled in lines for all the required details, signed by an official, acquires legal effect and is primary accounting document.

Provisions on basic requirements to the jurisdiction accounting in part accounting documentation, including on primary accounting documents, established federal law dated November 21, 1996 No. 129-FZ "On Accounting" in chapter 2.

The order of creation, acceptance and reflection in accounting primary documents organizations of various forms of ownership is set out in the Regulations on documents and workflow in accounting, approved by the Ministry of Finance of the USSR on July 29, 1983 No. 105).

Approved by the Letters of the Ministry of Finance of the Russian Federation dated April 20, 1995 No. 16-00-30-33 "On approval of forms of documents of strict accountability" and dated April 11, 1997 No. 16-00-27-15 "On approval of forms of documents of strict accountability" form forms , are strict reporting forms and can be used by organizations when providing paid services to the population in cash settlements and for accounting for cash without the use of cash registers:

form BO-1 "Outfit - order", "Receipt", "Copy of receipt";

form BO-2 "Outfit - order", "Receipt", "Copy of receipt";

form BO-3 "Outfit - order", "Receipt", "Copy of receipt";

form BO-4 "Outfit - order", "Receipt";

form BO-5 "Outfit - order", "Receipt", "Copy of receipt";

form BO-6 "Obligation - receipt", "Copy of obligation - receipt";

form BO-7 "Pledge ticket", "Copy of the pledge ticket", "Inventory of things";

form BO-8 "Safe receipt", "Copy of the safe receipt", "Inventory of things";

form BO-9 "Cash sheet for receipt of proceeds", "Copy of cash register for receipt of proceeds";

form BO-10 DM "Outfit - order", "Receipt", "Copy of receipt";

form BO-11 "Production record sheet", "Coupon";

form BO-12 "Outfit - order", "Receipt", "Copy of receipt";

form BO-13 (01) "Outfit - order", "Receipt", "Copy of receipt";

form BO-13 (02) "Outfit - order", "Copy - order - order", "Receipt", "Copy of receipt";

form BO-14 "Outfit - order", "Copy - order - order", "Receipt", "Copy of receipt".

The current rules prescribe before using strict reporting documents of these forms register tax forms.

If among the approved strict reporting forms there is no form that would suit the organization by type of activity, then you should contact the Ministry of Finance of the Russian Federation with the question of considering and approving the developed form and instructions for its manufacture, application, accounting and storage. An appeal to the Ministry of Finance of the Russian Federation will be considered only on the condition that the scope of activity, the implementation of which requires (subject to expediency) special forms of forms, is included in the relevant permit list given in paragraph 3 of Article 2 of Law No. 54-FZ.

Summing up, we draw attention to the fact that organizations and individual entrepreneurs providing services to the population, in respect of which (services) the corresponding forms of forms have not been approved, when making cash settlements, use cash registers.

For more information on issues related to cash transactions and on the use of cash registers when making cash payments, you can find in the book of the authors of CJSC "BKR INTERCOM-AUDIT" " Cash transactions. Cash register equipment".