According to subparagraph 8 of paragraph 1 of Article 23 of the Tax Code of the Russian Federation, documents necessary for the calculation and payment of taxes must be stored for four years. By virtue of paragraph 1 of Article 17 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”, the organization must store the “primary”, accounting registers and accounting records for at least five years. Therefore, the safety of the originals must be monitored especially carefully. And if the papers are lost, you will have to take certain actions to restore them. However, if such actions are not successful, documented attempts to return the papers can save the company from fines and additional charges (Resolution of the Federal Antimonopoly Service of the Moscow District dated February 12, 2014 No. F05-2554/2013).
Let's look at what measures can be taken to return documents.
I note that it is better to take such actions before submitting the next reports, so that later, in the event of restoration, you do not have to adjust the declarations and submit clarifications.
The first step towards paper recovery will be an internal investigation, including the study of electronic correspondence with business partners. After this, you must send requests for duplicates (repeated copies of the original) and certified copies of documents. If communication with the counterparty is interrupted, then measures must be taken to find him.
Source documents
If an internal primary document is lost (for example, OS-1, OS-6, etc.), then it can be printed from the database and re-signed by the employees who signed the originals.
If the specialist who put his autograph on the original no longer works for the company, you can try to find former colleagues or sign a document with the “Duplicate” stamp for current employees responsible for processing similar transactions.
Since the mechanism for restoring lost documents and requirements for duplicates of such documents are not established by law, the organization has the right to approve them itself. If an accounting document that was received from a business partner is lost, the procedure will be the same as for restoring contracts, we will discuss this below.
How do electronic checks appear in the service?
The Federal Tax Service claims that all checks will be included in the service only at the request of the buyer. This happens in two ways:
- The buyer optionally provides the seller with either an email address or a telephone number.
- The customer scans the QR code of the paper receipt using the Receipt Checker app. This application is linked to his phone number, so the check ends up in the Federal Tax Service information system.
Business offer: connect a package of 500 SMS with receipts to send to clients
The buyer has the right to refuse an electronic check and receive a paper equivalent, which will be sent to the service without specifying a phone number or email address.
Cash receipts
The recovery procedure depends on the payment method. If the payment was made by card through the terminal and you discovered the loss of the document on the same day, then you can print a copy of the receipt through the same terminal.
Please note: the next day this option will no longer be available, since a new business day opens and payments for the previous day are summed up and sent to a report for transmission to the tax authority.
If more than a day has passed, then to restore the receipt you will have to write an application for a copy and contact the retail outlet where the goods were purchased. The copy must be certified according to generally accepted rules - a stamp is placed on it, the full name of the authorized person, date and signature are indicated.
If it is not possible to obtain a copy of the receipt in the store for technical reasons, you can contact the seller’s bank to issue a duplicate. The request must indicate the amount, date of payment and name of the cardholder, preferably the time when the purchase was made.
The entire procedure takes up to seven working days.
Next, we will consider the case of restoring a check if the payment was in cash. Then you need to contact the store with an application to issue a duplicate check, in turn, the seller must “raise” the documents for a certain date and make a copy of the required check, which also needs to be certified.
And finally, the third case is the repeated receipt of an electronic receipt. Issuing a duplicate is possible if the seller has a special application. Typically, you can print a duplicate receipt within 30 days from the date of purchase. Often this service is provided for a fee. This is the most convenient and fastest option, as it allows you to issue a duplicate check that does not need to be certified within 10 minutes. You can ask for a check to be sent by email.
What is a check storage service?
The service is called “My Receipts Online”. You can enter it by phone number: enter the number and you will receive an SMS with a code.
After this, the system requests an email address to send a link to it to confirm your account in “My Receipts Online”.
After completing a couple of simple steps, you get access to a list of receipts indicating the seller company, cost, date and time of the purchase using the card.
Each check can be opened - it is actually a complete analogue of the paper version. There is also an option for downloading.
Invoice
If an invoice is lost or destroyed, the buyer has two ways to restore the document. You can request a certified copy of the invoice or a duplicate from the seller. The Supreme Arbitration Court clarified back in 2010 that the deduction of VAT can be confirmed by copies of invoices (Resolution of the Presidium of the Supreme Arbitration Court of November 9, 2010 No. 6961/10). The legality of the deduction for a duplicate invoice will have to be defended, because the official position of the Russian Ministry of Finance, set out in letter No. 03-07-09/9057 dated February 14, 2021, denies this possibility.
The courts believe that the taxpayer has such a right while maintaining the identity of the data. The controversial point is the mismatch of the signature. But the arbitrators recognize the right to deduct VAT when this is caused by objective reasons (for example, dismissal of employees); changing the autograph does not affect it (Resolution of the Central District Court of June 1, 2021 No. F10-1645/2016). But please note that if there are any doubts about the authenticity of the signature on the invoices, a handwriting examination may be ordered.
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Why does the Federal Tax Service keep your receipts?
The agency decided to take advantage of the experience of other countries that are abandoning paper checks. This initiative has several goals.
Economic reason
A paper check is more expensive than an electronic one. It was calculated that its cost varies from 10 to 20 kopecks.
Environmental reason
To produce paper analogues, thermal paper and special chemicals are required. Europe has already adopted a program obliging people to stop using thermal paper.
Customer focus
Thanks to electronic receipts, the user has access to complete information about their purchases in one place. He can use them when returning goods or warranty service. Receipts are also required to participate in various loyalty programs, to receive cashbacks or bonuses.
How to send an electronic check to a client
Users quickly lose their paper counterpart, which deprives them of the opportunity to take advantage of privileges.
Registration of a tax deduction
The Federal Tax Service has repeatedly stated that it plans to significantly simplify the procedure for processing deductions. The “My Receipts Online” service brings the department closer to this goal. It will allow tax authorities to automatically calculate the amount to be refunded when purchasing medicines: the taxpayer will only need to select an account to deposit money without filling out a declaration.
Storage
Paper checks quickly deteriorate and fade. This creates difficulties for the user - he cannot store them for a long time for a potential return of the goods.
What to do in case of loss
Information is not lost, so if paper confirmation of a transaction is lost, it will not be difficult to prove that it was completed. Any seller will cooperate, as he does not want to become the subject of an unscheduled inspection by Rospotrebnador. The question of how to restore a purchase receipt has a simple solution, but with its own nuances. The seller must be asked to make a duplicate of the check. Article numbers of all sold items with numbers of 4 or 6 numbers are recorded in the electronic database, in invoices and delivery notes. Their prices are also reflected on electronic and paper media. To draw up a new document, the store client will need to remember:
- the exact or at least approximate date of purchase;
- names of all purchased items.
Note: Clients of online stores have the opportunity to find the required information in their personal account on the website, in the section where the history of all purchases is recorded.
Having found this information, you must contact the seller with an oral or written statement, which will record a request to provide a duplicate of the check. The seller will only have to enter the program, which takes into account all sales. Most retail network enterprises have 1C, in the “Trade and Warehouse” version, where you can see the previously completed implementation.
For any other program, the purchase search algorithm will be similar. After the mandatory document entered into the program is found, it can be printed and given to the buyer.
What about returns?
“There shouldn’t be any problems. The consumer has the right to present an electronic receipt on the same basis as a paper receipt when returning or exchanging goods. An electronic receipt is even more convenient because it is more difficult to lose, it will not cease to be readable, and you can always download it and show it to the seller.
The details on the checks are almost the same. Moreover, the law “On the Protection of Consumer Rights” has not been repealed, and you can always turn to it in case of controversial situations,” says Vladimir Postanyuk.
Question answer
Is it possible to return one item if several were punched in the receipt? If the seller suddenly refuses to return the goods using an electronic receipt, file a complaint with Rospotrebnadzor.
False negative result
If the requested check is not found in the Federal Tax Service or OFD database, this does not mean that the document is fake. The system does not exclude the possibility in rare cases of issuing a negative result, which may occur as a result of one of the reasons:
- lack of Internet connection (data accumulates on the drive, but is not transferred);
- CCT malfunctions;
- failure of the online cash register printer;
- the details were entered incorrectly (one or more);
- the request was sent to the wrong OFD website (the other operator does not have data about the check issued by a cashier other than his “ward”).
If the cash register is out of order, the receipt data will not be sent until it is repaired. If the violations are serious and correction of the cash register is impossible, the law provides for contacting the manufacturer, who will remove the information memory and deliver it to the Federal Tax Service. In this case, the accumulated receipts will appear in the corresponding databases only after a few months.
What to do in case of loss
Information is not lost, so if paper confirmation of a transaction is lost, it will not be difficult to prove that it was completed. Any seller will cooperate, as he does not want to become the subject of an unscheduled inspection by Rospotrebnador. The question of how to restore a purchase receipt has a simple solution, but with its own nuances. The seller must be asked to make a duplicate of the check. Article numbers of all sold items with numbers of 4 or 6 numbers are recorded in the electronic database, in invoices and delivery notes. Their prices are also reflected on electronic and paper media. To draw up a new document, the store client will need to remember:
- the exact or at least approximate date of purchase;
- names of all purchased items.
Note: Clients of online stores have the opportunity to find the required information in their personal account on the website, in the section where the history of all purchases is recorded.
Having found this information, you must contact the seller with an oral or written statement, which will record a request to provide a duplicate of the check. The seller will only have to enter the program, which takes into account all sales. Most retail network enterprises have 1C, in the “Trade and Warehouse” version, where you can see the previously completed implementation.
For any other program, the purchase search algorithm will be similar. After the mandatory document entered into the program is found, it can be printed and given to the buyer.
Consumer Protection Law about Check
The PZPP has specific rules that regulate the return (exchange) of goods in the absence of a receipt:
- In relation to low-quality goods (Article 18 of the PZPP), the consumer’s absence of a cash or sales receipt or other document certifying the fact and conditions of purchase of the goods is not a basis for refusal to satisfy his requirements.
- In relation to a quality product, if a replacement or return is required within 14 days (it does not suit the shape, dimensions, style, color, size or configuration) - the consumer’s absence of a sales receipt or cash receipt or other document confirming payment for the goods does not deprive him of the opportunity to refer for testimony (Article 25 of the Law of the Russian Federation).
As you can see, the law says everything quite simply and unambiguously. But a number of questions may still arise.
Thermal recovery method
You will need to be careful and attentive. The check must be heated to a certain temperature. To do this, you can use a gas stove burner, a table lamp with an incandescent lamp, a powerful hair dryer, etc.
The entire surface of the receipt is heated until the top heat-sensitive layer of paper turns black. At the same time, faded letters will remain white and become easy to read.
Heat the paper carefully. When using a stove burner, you must hold the check above it at a distance, slowly lower it and control the moment when the reaction begins.
Heating should be carried out the first time, since if the procedure is repeated, the text that appeared earlier may turn black. Overheating is also unacceptable. Those areas where the check has not faded should not be heated. It is better to first try the method on another, unnecessary check.
