How to register the purchase of goods (works, services) through an accountable person. What documents must the employee submit? "Canceled" stamp on attachments to advance report.

Question: The accountable person submits to the accounting department an Advance report with cashier's checks (they buy stationery, representative goods, a medical examination).

Answer: No, there is currently no such requirement in the legislation. Neither the Guidelines approved by Order of the Ministry of Finance dated March 30, 2015 No. 52n, nor the Instructions of the Bank of Russia dated March 11, 2014 No. 3210-U, nor any other regulatory act oblige to put the stamp “redeemed” on the appendices to the advance report.

Rationale

How to register the purchase of goods (works, services) through an accountable person

How to check advance report

Upon receipt of the advance report, fill in a receipt (tear-off part of the report) in it and transfer it to the employee. It is needed to confirm that the report has been accepted for review. And the check is as follows.

Firstly, control the targeted spending of money. To do this, look at the purposes for which the employee received money from the organization. These data are indicated in the document that served as the basis for the issuance of accountable amounts. For example, in an expense cash warrant, order, statement, etc. Then compare the goal with the result according to the documents that the employee attached to his report. If they match, then the money was used for its intended purpose.

Secondly, make sure that you have supporting documents that confirm the expenses, and also check the correctness of their execution and calculation of the amounts.

If the employee paid in cash, a cash receipt, a receipt for a cash receipt order, or a strict reporting form may be proof of expenses. And when paying with a bank card - original slips, receipts from electronic ATMs and terminals. The amounts spent by the employee according to the report must correspond to the amounts indicated in the payment documents.

Situation: is it possible to accept as confirmation of the expenses of an accountable person only a receipt for a cash receipt order (without a CCP check)

Yes, you can.

The employee can attach to the advance report a receipt for the incoming cash order, which was issued by the counterparty (without a CCP check). Such a document is also confirmation that the employee incurred cash expenses.

Tax inspectors often require that a cashier's check be attached to the advance report as the main supporting document (see, for example, letter of the Ministry of Taxes and Taxes of Russia for Moscow dated August 12, 2003 No. 29-12 / 44158). But this requirement is not supported by the legislation. Cash warrant form No. KO-1 is one of the primary forms accounting documentation. Therefore, a receipt issued to him is the same justifying document as a cashier's check. This conclusion is also confirmed by arbitration practice (see, for example, the decision of the Federal Antimonopoly Service of the Moscow District dated 09.12.2005 No. КА-А40/12227-05).

What documents must the employee submit?

In addition to payment documents, the employee must attach documents confirming the purchase to the advance report. For example, these can be sales receipts, invoices, acts of work performed (services rendered), etc.

Is it possible to accept an employee's advance report for the purchase of materials if only a sales receipt or a delivery note (without a cash receipt) is attached to it. An employee bought materials from a UTII payer or an entrepreneur with a patent

Suppose an employee attached only a sales receipt or a consignment note without a CCP check to the expense report. You can accept expenses if the seller pays UTII or this is an entrepreneur on the patent system.

UTII payers and entrepreneurs with patents until July 1, 2018 have the right not to apply CCP. Instead of cash receipts, they issue sales receipts, receipts, or other documents to customers that confirm the sale of goods. Mandatory details of documents instead of cash receipts:
- name, serial number and date of issue of the document;
- name of the organization (full name of the entrepreneur), TIN;
- name and quantity of paid goods (works, services);
- payment amount;
- position, surname and initials of the seller, his personal signature.
This is provided for by paragraph 2.1 of Article 2 of the Law of May 22, 2003 No. 54-FZ and Article 7 of the Law of July 3, 2016 No. 290-FZ.

If the sales receipt or delivery note contains all these details, the advance report can be accepted. The organization has the right to take into account such expenses when calculating income tax or simplified tax. Otherwise, the cost of materials cannot be recognized as expenses. This is stated in the letters of the Ministry of Finance dated January 19, 2010 No. 03-03-06 / 4/2, dated November 11, 2009 No. 03-01-15 / 10-499, dated October 22, 2009 No. 03-01-15 / 9-470 .

What documents to confirm the purchase in the online store if the employee paid for the goods with a card

Suppose an employee bought something for a company in an online store. He paid for the purchase bank card. Then let him attach a check and an extract from bank account.

Ordinary stores and Internet sites issue the same documents when buying. Including the buyer will receive a check - cash or commodity. Additionally, it is better to confirm expenses with an extract from the bank account of the employee. This follows from the instructions of the Central Bank dated March 11, 2014 No. 3210-U.

How to check a cashier's check

From July 1, 2017, sellers are required to use online cash registers. The list of required details that should now be on the check, see the table. For employees who go on business trips and receive money under the report, issue instructions on how to check cash receipts.

Situation: is it possible to accept the advance report of the employee for the purchase of materials, if only a cash receipt is attached to it (without a sales receipt, invoice)

Yes, you can.

But for this, you need to independently issue an additional document confirming the receipt of valuables (see, for example, the decision of the Federal Antimonopoly Service of the West Siberian District of February 25, 2004 No. F04 / 953-206 / A45-2004).

For example, upon receipt of materials, it is possible to draw up an act of acceptance of materials in the form approved by the head of the organization, for example, in the form No. M-7 (part 4 of article 9 of the Law of December 06, 2011 No. 71a).

It is necessary to draw up such a document, since the cash receipt confirms only the amount that the employee spent. On its basis, it is impossible to take into account the values ​​acquired through the employee. The cash receipt does not contain such a mandatory element of the primary document as the signatures of responsible persons (part 2 of article 9 of the Law of 06.12.2011 No. 402-FZ,).

What documents need to be attached to the advance report if the accountable employee purchases material assets on the market from an individual

Having bought property from a person, draw up a document, the form of which you develop yourself. Indeed, unlike a purchase from an organization or an entrepreneur, for a situation where a thing is purchased from a person, there are no unified forms. Such a document could be, for example,

Does a cash receipt receipt have legal force if half of the seal is placed in it (that is, the second half fell on the side of the receipt order itself and was cut off when the receipt was issued to the buyer)? Will it be possible in a disputable situation in court to present such a document as proof of advance payment under the contract?

At its core, an incoming cash order is the primary document for accounting for cash at the cash desk of an organization, which indicates the information necessary for maintaining analytical accounting: from whom and on what basis the money was received.

The rules for processing primary documents from January 1, 2013 are regulated by Art. 9 of the Federal Law of December 6, 2011 N 402-FZ "On Accounting" (hereinafter - Law N 402-FZ). This article states that every fact of economic life is subject to registration by a primary accounting document.

By virtue of h. 4 Article. 9 of Law N 402-FZ approves the forms of primary accounting documents economic entity on the recommendation of the official in charge of accounting. Thus, from 01/01/2013, the forms of primary accounting documents contained in the albums of unified forms of primary accounting documentation are not mandatory for use. From the indicated date, each organization (IP) independently develops and approves them in the accounting (clause 4 PBU 1/2008 " Accounting policy organizations").

However, there is an exception to this rule - the forms of documents used as primary accounting documents established by the authorized bodies in accordance with and on the basis of other federal laws continue to be mandatory for use (information dated 04.12.2012 N PZ-10/2012). In particular, the forms of cash documents remain mandatory, since the use of unified forms of these documents is provided for by regulatory legal acts TSB RF.

So, paragraph 5 of the Instruction of the Bank of Russia dated March 11, 2014 N 3210-U "On the procedure for maintaining cash transactions legal entities and a simplified procedure for conducting cash transactions and small businesses "(hereinafter referred to as Ordinance N 3210-U) provides that the acceptance of cash by a legal entity, individual entrepreneur carried out according to incoming cash orders 0310001.

Thus, incoming cash orders (hereinafter also PKO) must be drawn up only in a unified form. The form of an incoming cash order 0310001 (form N KO-1) and instructions for its application and filling out were approved by the Decree of the State Statistics Committee of Russia dated 18.08.1998 N 88 (hereinafter referred to as Instructions N 88).

Paragraph 5.1 of Instruction N 3210-U, in particular, establishes that upon receipt of a cash receipt order 0310001, the cashier checks for the presence of the signature of the chief accountant or accountant (in their absence, the signature of the head) and its compliance with the sample, checks the compliance of the amount of cash affixed with numbers , the amount of cash written in words, the availability of supporting documents listed in the incoming cash order 0310001. If the deposited amount of cash corresponds to the amount indicated in the incoming cash order 0310001, the cashier signs the incoming cash order 0310001, puts it on the receipts for the incoming cash order 0310001, issued to the depositor of cash, an imprint of the seal (stamp) and issues him the indicated receipt for the incoming cash order 0310001.

Instructions N 88 also determined that the receipt for the cash receipt order is signed by the chief accountant or a person authorized to do so, and the cashier, certified by the seal (stamp) of the cashier and registered in the register of receipt and expenditure cash documents (form N KO-3) and issued in the hands of the person who gave the money, and the receipt cash order remains at the cash desk. In form N KO-1, the requisite "M.P." is also located precisely on the receipt for the PKO.

Thus, from a direct reading of the above norms, we see that the seal is placed precisely on the receipts for the PKO, and not on the warrant itself. At the same time, these regulatory legal acts do not provide for the possibility of putting a seal imprint simultaneously on the PKO itself and receipts for it (half of the seal - on the PKO, the other half - on the receipt for the PKO).

Here we note that the option of reflecting half of the seal on any document is, in principle, not provided for by any regulatory legal act of the Russian Federation. The fact is that, according to the norms of the Civil Code of the Russian Federation, the seal is one of the means of individualization of a legal entity, that is, an object that individualizes and separates a participant in civil legal relations. Printed in without fail must contain the full company name of the companies (JSC or LLC) in Russian and an indication of their location (clause 5, article 2 of the Federal Law of 08.02.1998 N 14-FZ "On Limited Liability Companies", clause 7 of Art. 2 of the Federal Law of December 26, 1995 N 208-FZ "On joint-stock companies"). A seal imprint affixed to a document not entirely (fragmentally) does not meet the main purpose of the seal - to individualize (reliably determine) the specific legal entity to which this seal belongs. Speaking plain language, the display of a seal on a document fragmentarily deprives the very procedure of certifying a document with a seal.

As mentioned, the PQP is a primary document. A specific, closed list of mandatory details of any primary accounting document is given in Part 2 of Art. 9 of Law N 402-FZ. Such props as a seal imprint are not named in this list. This means that the affixing of the requisite in question on any primary document is not mandatory. However, the PKO must be drawn up only in a unified form, and the unified form of the receipt for the PKO provides for the requisite "M.P."

In this regard, we believe that the receipt for the PKO, certified by a fragment (half) of the seal, are primary documents drawn up in violation. Which, in turn, entails various risks associated with the recognition of the legal force of such a document. For example, there may be such negative consequences as refusal tax authority recognize a receipt for PKO with a half stamp as a document confirming the organization's taxable expenses, or the seller's refusal to recognize the receipt of cash for the goods sold, etc. In such situations, the owner of this document will have to prove his case in court.

Of course, a receipt for the PKO, drawn up in violation: with a fragment of a seal or even without a seal at all, can be accepted by the court as evidence confirming the reality business transaction which has become the subject of controversy. However, it must be understood that when considering a particular case, the courts consider the evidence presented by the parties in their totality and interconnection. The presence of an incorrectly issued receipt for the PKO may serve as an additional argument in favor of confirming the correctness (or the plaintiff), but it will not be unconditional evidence that unequivocally testifies to the reality of the transaction.

Here are some examples of arbitration practice related to the incorrect reflection of the seal on the receipt for the PKO.

In the decision of the Federal Antimonopoly Service of the Moscow District dated July 30, 2009 N KA-A40 / 6945-09, the judges concluded that "the absence of numbers on individual receipts, the presence of one signature instead of two, the presence of a rectangular stamp instead of a round one, a readable imprint of half the seal do not interfere tax control and do not indicate the absence of documentary evidence of expenses. "A similar conclusion was made in the decision of the Ninth Arbitration Court of Appeal of 04/06/2009 N 09AP-3758/2009.

And in the decision of the appeal ruling of the IC in civil cases of the court dated April 10, 2014 in case N 33-4373 / 2014, the judges, on the contrary, considered that the fragments of the round seal imprint on the receipts submitted by the defendant for cash receipts (the size of which on some receipts is less than half the size seals) do not allow identifying them with the seal of CJSC "...", and therefore it is impossible to reliably establish that these evidences come from this legal entity.

In the decision of the Tenth Arbitration Court of Appeal dated December 17, 2013 N 10AP-11198 / 13, assessing in aggregate all the evidence available in the case file, taking into account "the indication in the receipt for the cash receipt N 124 dated July 31, 2012 and in the cash receipt order of various sales contracts; the absence of a fragment of the seal of ZAO I.T.I. on the receipt stub, despite the fact that the stub of receipt N 124 dated 31.07.2012 is not presented; the absence of properly executed cash documents of ZAO I.T.I. T.I." for July 2012 (cash book, register of receipt and expenditure cash documents), the arbitration court of appeal concluded that cash in the amount of 58,659 rubles 39 kopecks to the cash desk of CJSC "Enterprise "I.T.I." for the supply of information, technology, engineering and equipment" from Dashchenko Evgeny Viktorovich under the contract of sale N 31/07/12 dated July 31, 2012 actually didn't do it."

Similar conclusions were made by the court in the decision of the Fourteenth Arbitration Court of Appeal dated 07.08.2014 N 14AP-3648 / 14: "in this case, the original receipt for the cash receipt of Antares LLC dated 11/19/2012 does not contain the signatures of the chief accountant and cashier of Antares LLC" , and available on this document a fragment of the seal imprint does not allow us to make a reliable conclusion that it belongs to Antares LLC... Under the circumstances outlined, it seems correct that the court of first instance concluded that the said document does not confirm the fact that the defendant paid money to the plaintiff's cash desk.

At the same time, in the decision of the Eleventh Arbitration Court of Appeal dated October 15, 2014 N 11AP-13111/14, the court rejected the arguments of the appeal about the absence, in particular, of the seal in cash receipt orders due to the fact that such a requisite as a seal is not obligatory requisite primary accounting document, since in Part 2 of Art. 9 of Law N 402-FZ, this attribute is not named.

In conclusion, we note that indeed at present there is an opinion that, based on the customs of business turnover, one seal is put on the cash receipt and the receipt for it in such a way that part of the seal is on the receipt cash warrant, and part is on the receipt for the receipt cash order, then the receipt is torn off and issued to the person who deposited the money. This opinion is also taken into account by the courts when making a decision, but the court still considers all the evidence together with each other. For example, see the decision of the Eighth Arbitration Court of Appeal dated July 30, 2014 N 08AP-5256/14, the decision of the Fourteenth Arbitration Court of Appeal dated August 27, 2012 N 14AP-5527/12.

Moreover, we came across an example of arbitration practice - a decision Arbitration Court dated 12/18/2009 in case N A03-6686 / 2009, where the court did not consider (rejected) the receipts for the PKO and copies of the PKO, which were referred to in support of the debtor's financial obligation, as evidence, due to the absence of impressions of the second half of the organization's seal on the copies of the PKO. We note that, in our opinion, such an opinion is erroneous, we draw your attention to the fact that subsequently the indicated conclusion of the judges of the Arbitration Court Altai Territory was recognized by the Court of Appeal as not corresponding to the actual circumstances and available evidence (decision of the Seventh Arbitration Court of Appeal dated 06.04.2010 N 07AP-1517/10).

Prepared answer:
Legal Consulting Service Expert GARANT
professional accountant Lazukova Ekaterina

Response quality control:
Reviewer of the Legal Consulting Service GARANT
Queen Elena

The following documents and regulations were used to answer the question:

Based on the information provided, we consider it necessary to report the following. The unified form of the incoming cash order was approved by the Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88 under the number KO-1, the form number according to OKUD ( All-Russian classifier management documentation OK 011-93) 0310001.

The requirements for the execution and procedure for filling out a cash receipt order are set out in the Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation (approved by the Bank of Russia on October 12, 2011 No. 373-P).

It should be borne in mind that according to Part 4 of Art. 9 of the Federal Law of 06.12.2011 No. 402-FZ “On Accounting” (entered into force on 01.01.2013), the forms of primary accounting documents are approved by the head of the organization on the proposal of the chief accountant. Thus, any form of any primary accounting document can be approved within the organization. That is, the unified form of the incoming cash order No. KO-1 is not mandatory, as indicated by the Ministry of Finance of the Russian Federation in information No. PZ-10/2012.

Despite the fact that the approved unified form KO-1 is optional, the use of incoming cash orders is mandatory when registering the receipt of cash by an organization or an individual entrepreneur from counterparties - subjects entrepreneurial activity, population, employees. If cash is accepted using a cash register, then an incoming cash order is issued on total amount money accepted using a cash register on the basis of a control tape.

An incoming cash order is issued by a responsible person. In organizations with a sufficiently large staff, it is assumed that this is done by an accounting officer. An incoming cash order must be signed by the chief accountant (accountant), in their absence, by the head of the organization. The person who deposits the money transfers the cash receipt order and the money to be deposited to the cashier. The cashier is obliged to check the presence of the necessary signatures on the incoming cash order, as well as the compliance of the deposited amount of money with the amount indicated in the incoming cash order, organizing the recounting of the money deposited in such a way that the person depositing funds could observe the recount, reviewing the actions of the cashier.

If the above actions did not reveal any inconsistencies, the cashier is obliged to sign in the prescribed form (approved by the head of the organization or individual entrepreneur) of the incoming cash order and affix a stamp that confirms the cash transaction.

According to clause 2.21. Regulations on documents and workflow in accounting (approved by the USSR Ministry of Finance on July 29, 1983 No. 105) all documents attached to incoming and outgoing cash orders, as well as documents that served as the basis for accrual wages, are subject to mandatory cancellation with a stamp or a handwritten inscription “Received” or “Paid” indicating the date (day, month, year). This requirement formally does not apply directly to incoming cash orders, but applies to other documents attached to the order. At the same time, these requirements can be regarded as recommended for a stamp of an incoming cash order. Thus, the stamp may contain the words "received", "paid". You can also use a stamp with the current date, although this is not necessary, as the unified form KO-2 already contains special fields for indicating the date. In addition, the date of compilation must be contained in any form of the primary accounting document approved by the business entity, incl. incoming cash order. This requirement is established by Part 1 of Art. 9 of the Federal Law of December 6, 2011 No. 402-FZ "On Accounting" as a mandatory requirement for all primary accounting documents.

Any stamp on the incoming cash order is necessary, because. it is mandatory current regulations rights. The absence of a stamp on the receipt for the cash receipt violates, first of all, the rights of the person depositing money, because. the receipt is a confirmation of the fact of depositing money, incorrect execution of the receipt may lead to negative consequences for the person who deposited the money (decision of the Seventh Arbitration Court of Appeal dated 04.09.2012 No. 07AP-2010/12 in case No. A27-14578 / 2011).

There are no mandatory requirements for a stamp on an incoming cash order by law, only the presence of a stamp on an incoming cash order is provided, nothing more.

There are provisions that, with a slight stretch, can be attributed to those recommended for imprinting a stamp on an incoming cash order: this is the presence of the words “received” or “paid”. Other, even recommendatory requirements for the form and content of the print are not provided. It is also not provided for the presence of a round seal on the incoming cash order. There is no place for a round seal in the unified form KO-2. However, there is no prohibition for the head of a business entity to approve its form and establish a place in it, incl. for round stamp.

Since the imprint of a stamp on an incoming cash order is a necessary element of an incoming cash order, the absence of a stamp on the order in some cases may lead to the impossibility of using a receipt for an incoming cash order. It must be understood that affixing a stamp on an incoming cash order occurs primarily in the interests of the person depositing funds. For example, a counterparty with an incorrectly issued cash deposit confirmation will most likely not be able to receive a VAT deduction. If a dispute arises, the court may not accept as evidence of the payment of a sum of money a receipt for a cash receipt without a stamp of the organization.

The other side of the coin is that the stamp can serve as a tool to protect the organization from falsifying evidence of depositing funds by unscrupulous partners. Currently, it is possible to manufacture stamps of various degrees of protection. The use of a stamp that is properly protected and under proper control will protect the organization from the appearance of receipts confirming the receipt of funds that the organization did not actually receive. In the ordered stamp, you can specify any details that the organization deems necessary to indicate.

Would you like legal advice on your issue? Call me now!

According to federal law dated 21.07.1997 N 122-FZ the right to real estate and transactions with it are subject to state registration in one state register right. According to paragraph 1 of Art. 14 of this Law, the state registration of the emergence and transfer of rights to real estate is certified by a certificate of state registration of rights. The form of the certificate and a special inscription are established by the Rules for maintaining the Unified State Register of Rights (clause 2, article 14 of the above Law).
The procedure for making records of termination of rights, restrictions (encumbrances) is established in sec. VI and Appendix N 12 of the Rules for maintaining the Unified State Register of Rights, approved by Decree of the Government of the Russian Federation of February 18, 1998 N 219 (as amended and supplemented).
Since the entries in the Unified State Register of Rights must fully correspond to the entries in the documents, including the certificate of state registration of rights, the use of the stamps "Stopped" and "Canceled" on the forms of certificates of state registration of rights when the rights are terminated in connection with the transfer of ownership is permissible and does not contradict the established procedure for registering ownership of real estate.
V.P. Kolodiy
Advisor tax service RF
III rank
27.06.2005
alienation

Is it necessary before 06/01/2014. put the stamp "Received" in incoming cash orders, and "Issued" in outgoing cash orders? And what is the order - after 06/01/2014.?

But on account documents, the cashier's stamp is not needed at all, since Regulation No. 373-P does not require this.

From 06/01/2014, instructions of the Bank of Russia dated March 11, 2014 No. 3210-U are in force. Clause 4.4, clause 5.1 of Instruction No. 3210-U). That is, the cashier can be issued a stamp, the details of which are at the level normative act not clearly defined. It can be either a “Paid” stamp or a “Received” stamp.

As for the RKO, then, as in the first case, the affixing of a stamp (seal) on the document is not provided for by the Instructions. Therefore, the stamp is not put in the consumable.

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

Incoming cash order

When receiving money at the cash desk, you need to issue a cash receipt order in the form No. KO-1 (). This document is issued in one copy.

The form of an incoming cash order consists of two parts: directly incoming cash order and a tear-off part - a receipt. Give the receipt to the person who deposited the money.

In the credit note and the receipt to it, on the line "Basis" indicate the content of the business transaction. For example, "payment under contract No. 123 dated September 12, 2014." 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.

An incoming cash order must be signed by the chief accountant or accountant, and in their absence - by the head of the organization (entrepreneur), cashier. Based on the administrative document, the obligation to sign cash documents for the accountant may be assigned to another employee of the organization. The candidacy of an authorized employee is agreed with the chief accountant (if any). If the head (entrepreneur) conducts cash transactions and draws up documents personally, then cash documents are signed by him.

Account cash warrant

Issue money from the cash desk with an account cash warrant in the form No. KO-2 (). This document is drawn up in one copy.

If money is issued to an employee against a report, then draw up an expenditure cash warrant on the basis of his written application, drawn up in any form. Accept the application only if it is signed by the head and it contains an entry:

• on the amount of cash issued under the report;
• on the period for which cash is issued;
• manager's signature;
• the date.

Corrections to cash documents cannot be made (clause 4.7 of the instructions of the Bank of Russia dated March 11, 2014 No. 3210-U).

Situation:How to put a seal (stamp) on a cash receipt order. The answer to this question depends on who the buyer of the goods is.

Put a seal in the part of the form marked with the letters "M.P." so that its imprint is located on the receipt.

The form of an incoming cash order consists of two parts: directly incoming cash order and a tear-off part - a receipt. There are no special rules for the location of the seal imprint (for example, 60% of the imprint on the receipt, and 40% on the receipt order) in the legislation. Therefore, put a seal in the part of the form marked with the letters “M.P.”. Given that this prop is located on the receipt, the seal must be on it. Such a conclusion can be drawn on the basis of the resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88.

The composition of the details that must be placed on the seal (stamp) of the cashier is also not established. Previously, normative acts were adopted that regulated this issue, but now they have been canceled (see, for example, the order of the Mayor of Moscow dated August 25, 1998 No. 843-RM). Paragraph 6 of this document establishes a list of details that were previously mandatory:

• the full name of the organization in Russian, indicating the organizational and legal form;
• location;
• main state registration number.

Now this list has been canceled (Decree of the Government of Moscow of February 8, 2005 No. 65-PP), but it is advisable to publish this information in print. Usually the cashier does not use the main seal of the organization, but the seal for documents or the cash register. Therefore, such seals make the appropriate inscription “For documents”, “Cashier” or “For cash documents”, etc. (clause 6.2 of the order of the mayor of Moscow dated August 25, 1998 No. 843-RM).

Elena Popova

Article:Stamps on primary documents

In what cases is the stamp "Redeemed" put on the primary accounting documents?

Such a stamp can be used when registering cash transactions.

The procedure for conducting cash transactions by legal entities is regulated by the Instruction of the Bank of Russia dated March 11, 2014 No. 3210-U. Clause 4.4 of Directives No. 3210-U provides that the cashier is provided with a seal or stamp that contains details confirming the cash transaction. So, when accepting money, the cashier signs a cash receipt order, affixes a seal (stamp) to it on the receipt and issues this receipt to the cash depositor (clause 5.1 of Directive No. 3210-U).

Thus, the cashier can be issued a stamp, the details of which are not clearly defined at the level of the normative act.

In my opinion, it can be either a "Paid" stamp or a "Redeemed" stamp.

The mention of the stamp "Redeemed" is contained in clause 4.5 of the Model Rules for the Operation of Cash Registers When Making Cash Settlements with the Population, approved by the Ministry of Finance of Russia on August 30, 1993 No. 104 (applied to the extent that does not contradict the Federal Law of May 22, 2003 No. 54-FZ). At the same time, from the text of paragraph 4.3 of the Model Rules, it can be concluded that such a stamp is affixed to unused cash receipts.

Article:Making a cash receipt

How to draw up a PKO correctly: whether to put a seal on it, cut off or not a receipt for this document

Neither the Instructions for filling out the PKO form, approved by the Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88, nor the Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation, approved by the Central Bank of the Russian Federation October 12, 2011 No. 373-P.

In accordance with these documents, a cashier's stamp is sufficient for PKO.

However, in reality, the absence of a round seal can lead to disputes, as evidenced by arbitration practice, for example, the decision of the FAS of the East Siberian District of January 22, 2009 No. A33-11360 / 07-Ф02-7117 / 08.

Therefore, many organizations prefer that receipts for PKO be certified with a round seal. Then next to it you need to put the cashier's stamp "Paid" or "Accepted".

The receipt must be torn off and handed over to the person who contributes the proceeds from the CCP to the cash desk of the organization. This may be a senior cashier, a cashier-operator or another person implementing tourist services(clause 3.2 of the Regulations on the procedure for conducting cash transactions).

The person handing over the cash to the cashier keeps the receipt as proof that he has handed over all the proceeds.