Krympress reports:
As a general rule, when calculating with the buyer, the user of the online cashier must issue a paper cash receipt or send it in electronic form to the subscriber number or at the email address. From March 1, new rules have been in force for businessmen providing catering services: a paper cash receipt must be issued to the client after he agreed to pay the account, but until the final calculation.
To answer questions arising from entrepreneurs, the Federal Tax Service has developed recommendations on the design of cash receipts in the catering.
For example, in a restaurant, the visitor makes an order and receives a service. After the client agreed to pay the account, it is necessary to give him a paper cash receipt for a “full calculation”. Then payment occurs.
A different option is possible: the design of a cash receipt for “transfer on credit” (issued in paper form until payment) followed by the execution of a cash receipt for “payment of a loan” (issued in paper or electronic form after payment).
If necessary, adjustments after the formation of the check (for example, when changing the form of payment or order composition), you can form Correction checks.
To apply the new rules, entrepreneurs providing catering services need to prepare their accounting systems. Therefore, despite the fact that formally the rules began to operate on March 1, 2025, over the next three to four months, the tax service will be concentrated on informing and counseling taxpayers on the application of new rules for issuing a cash receipt. For a smooth transition to a new order during this period, verification measures will not be carried out.
As soon as the transition period ends, to issue checks after payment will become a violation of the law. In such situations it will be considered that the check is not pierced at all. The sanctions are spelled out in Art. 14.5 Administrative Code of the Russian Federation:
- for IP — a fine of 25-50% of the calculation amount without a cash desk, a minimum of 10,000 rubles;
- For legal entities — a fine of 75–100% of the calculation amount without a cash register, a minimum of 30,000 rubles.
If you continue to ignore the new rules of calculations with consumers, after a fine, the institution can be closed for 90 days.
Source: press service of the Federal Tax Service of Russia in Sevastopol
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