Useful Tips

Counterfeit Cash Receipts


The document issued by the cash register when making cash payments is called a cashier's check. It is also a form of strict reporting form. Therefore, the authenticity of this document is extremely important both for the entrepreneur himself and for his clients. New online cash desks, which entrepreneurs have been switching to since 2017, provide for the possibility of verifying the authenticity of a check and sending a copy of it to a specified email address.

How to check if the real check is in your hands or on the screen? Just follow the simple instructions.

Who may need check authentication

Establishing the authenticity of a strict reporting document is important for all participants in the business process, but for each of them for their own reasons.

  1. Customers (Buyers) receive documentary evidence of the legality of their purchase. This may be required to implement the warranty on the product or other rights of the client as a consumer.
  2. Point of sale staff must be sure of the reliability of electronic documentation and from time to time check the broken checks in order to track in time a possible malfunction in the program or the cash register itself.
  3. Business owners in their interests, they must control the authenticity of the checks issued to customers, because if there are violations in working with the cashier, you will have to pay a fine, and interruptions in receiving checks will be a good reason for conducting a tax audit.
  4. Tax authorities Based on the received online checks, the financial movement of funds in the trading process is monitored, controlling taxpayers.

Appearance of the “correct” check

One way to verify the authenticity of a cash receipt may be to verify the details given on it with the requirements that apply to information on such documents. Mandatory data for regular CCP:

  • cost of goods or services,
  • date of purchase or service,
  • time when the check is knocked out
  • serial number of the cash document,
  • name of organization or name of individual entrepreneur,
  • TIN
  • factory (registration) cash desk number,
  • tax mark.

Mandatory data for online CCP, in addition to the following:

  • name, quantity of goods (services rendered), unit price,
  • discounted price (if applicable),
  • form of payment and method of payment - in cash or by credit card,
  • the place where the calculation was made (address of the store, website, car number, etc.),
  • fiscal drive model number,
  • shift check number,
  • design indicator (receipt, return of return, expense, return of expense),
  • Name of the cashier who issued the check (except for Internet payments),
  • value added tax rate
  • information on the amount of the discount and / or VAT,
  • shift number.

If at least one of the required details is not on the check, and this was discovered by the entrepreneur, you should stop accepting cash on this cash register. An exception is the issuance of a check in places remote from the Internet: there are allowed the absence of 3 details related directly to the online transfer.

NOTE! Individual entrepreneurs using the tax system of the simplified tax system may not indicate on the check the name of their goods and their quantity up to 2021 (except for excisable goods).

Additionally, the receipt may include advertising, the address of the store, a QR code, any other information at the discretion of the owner. There are no special requirements for paper and ink used to print a check.

IMPORTANT! The design of the check does not matter: the font and location of specific details are not important, the main thing is that they are clear and readable for at least six months.

Online check verification: step by step instructions

The legality of the check can be checked by referring to the website of the Federal Tax Service. This cannot be done on the portal itself, but a mobile version is provided that can be installed on any device based on Android or iOS. This is done as follows.

  1. On the official site of the INFS, find the application called “Checking the cash receipt” - it is located in the section “New procedure for the use of cash registers”.
  2. Download the application for free and install it on your mobile device.
  3. Log in. This needs to be done once - at the first start of the program. The application offers to indicate the name and phone number / email address. It’s better not to experiment and enter real data, although no one checks it if you intend to use the functionality as intended, in particular, to receive copies of checks to your email address.
  4. Manually enter the data of the cash receipt in the fields provided for this application or scan the QR code.
  5. Click Submit Request.
  6. Wait for the system to respond about the status of this check in the FTS database.
  7. The check with confirmed correctness can be sent to your e-mail, while the printed copy will have the force of the original.
  8. If the answer is unsatisfactory (the data do not match or such a check is not found at all), you can affirmatively click on the system’s offer to send this information to the Federal Tax Service.

Online check on the site of the fiscal data operator

Applying for verification of the correctness of the cash document to other portals is also possible, almost every site of the fiscal data operator contains a verification form. Unlike the INFS service, which checks all checks, each specific portal provides for reconciliation with the database only of its own customers. On each check there is information regarding the maintenance of one or another OFD - check the authenticity of the check on the specified resource:

  1. Find on the receipt information about the site serving the OFD.
  2. Log in to the portal.
  3. Enter the required details. CRF verification systems provide for the input of a smaller number of check details than the Federal Tax Service portal. Among them, most often:
    • serial number of the fiscal drive (on the check it is indicated by the abbreviation FN),
    • fiscal sign (it is hidden behind the letters FPD or FP),
    • fiscal document number (comes after the letters FD).
  4. Submit a request. If the check is correct, you will receive an electronic copy of it.
  5. Optionally send a copy of the check to your email.

ATTENTION! Fiscal data operators do not control their clientele, they only provide information. Therefore, it is impossible to complain about the unreliability of a check from this service.

False negative result

If the requested check is not found in the database of the Federal Tax Service or OFD, this does not mean that the document is false. 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 is accumulated on the drive, but not transmitted),
  • malfunctions of the CCP,
  • damage to the printer online cash register,
  • details were incorrectly typed (one or more),
  • The request was sent to the wrong site of the OFD (the other operator does not have data about the check issued by the wrong “ward” cash desk).

If the box office is out of order, then the data of the checks will not be sent until the moment of repair. If the violations are serious, and the correction of the CCP is impossible, the law provides for an appeal to the manufacturer, who will remove the information memory and deliver it to the Federal Tax Service. In this case, the accumulated checks will appear in the respective databases only after a few months.

Verification code - PDA

After the introduction of ECLZ into the cash register in 2005, all cash receipts have changed. Now on every cash receipt is printed PDA verification code. This code is generated by the EKLZ unit by means of a closed cryptoprocessor, which is part of it. On each new check, the code will be different. EKLZ collects the data entered by the cashier: the amount of the check, the date of the check, the time of the check, the number of the check, then it generates this data and issues a PDA code that the cash register prints on the check.

PDA code on the cash receipt AMC 100K:

So far, no one has recognized how a cryptographic processor encrypts a PDA. ECLZ production is supervised by the FSB.

Cashier's check

Upon receipt of cash for the purchase, the seller is obligated to issue a check. This obligation follows from paragraph 1 of Article 5 of the Federal Law of May 22, 2003 N 54-ФЗ "On the application of KKT".

Article 493 of the Civil Code of the Russian Federation stipulates that the fact of sale is considered perfect, and the form of the relevant contract is complied with if the seller issued the check to the buyer.

How to check whether a cash receipt is fake

Recently, tax inspectors do not have to come to stores and make test purchases - they work by a different method: they check all cash receipts that fall into their hands for compliance with the PDA code. For some time now, each tax office has a drawer with a hole in which everyone can drop a cashier's check for verification.

Anyone can check the authenticity of cash vouchers on the website of the tax office,

Cash register authenticity

All registered cash registers used in cash have a control tape (Decree of the Government of the Russian Federation of July 23, 2007 N 470).

The so-called secure electronic control tape (hereinafter - ECLZ) is built into the cash register machine. This is an apparatus that records all operations performed on the cash register.

To verify the cash receipt for authenticity, a cryptographic verification code (PDA) is provided.

The establishment of the fact that the value of the CPC is incorrect or the lack of information about the check issued to ECLZ of cash registers is a sign of counterfeiting a cash check and a circumstance that entails liability under part 2 of article 14.5 and part 1 of article 15.1 of the Code of Administrative Offenses (Letter of the Tax Service of Russia of 5 June 2013 N AC-4-2 / ​​10250).

How to check the cash receipt for authenticity

Any person has the opportunity to verify the authenticity of the check. To do this, use the special Internet resource

On the specified resource there is an information system for checking the value of the CCP, which serves to check its values.

For verification, any device connected to the Internet (for example, a smartphone, phone, laptop, etc.) is suitable.

On the tab "Express check" you need to fill out an application and send a cashier's check for verification, indicating the corresponding values ​​of indicators (including PDA). The corresponding result will be sent to the e-mail specified by the user.

If the result of the check by the system is unsatisfactory, this means that the check is not authentic. In the corresponding field of the “Result of verification” form, the value “False” will appear.

For such an "express check" user registration on the site is not required.

On the tab "User Guide" there is a detailed algorithm of user actions to fill out an application, examples of filling out forms and results of verification.

Consequences of submitting documents to the accounting department of an enterprise

Expenditure documents may include payment for travel (tickets, taxi, fuel), accommodation (hotel), meals (cafe, buffet), phone, Internet.

Therefore, returning from a business trip or performing other official duties, the employee should remember the list of documents that must be submitted to the accounting department to compensate for the costs incurred.

Often there are cases when an employee can provide fake checks and receipts.

This can be a receipt written out by hand in a taxi, or in a hotel they get checks for accommodation for a fee, but in fact the employee lives with friends (relatives).

One of the innovations of Federal Law No. 54-FZ was the new requirements for cash registers, including the ability to print on a cash receipt (strict reporting form) a two-dimensional bar code (QR code) in a separate area of ​​the cash receipt or strict reporting form .

You can verify the authenticity of reporting documents by calling the company providing this or that service, and check the cash receipt through the FTS mobile application (just read the QR code through the phone’s camera) or on the website of the agency

Since May 2017, it is mandatory to print a check or a strict reporting form for each calculation, and (if CCP allows), at the request of the buyer, in the direction of the check in electronic form to the buyer's email address or his subscriber number.

The consequences of counterfeiting checks and receipts

In this case, the employer has the right to sue and recover the damage caused and dismiss the employee. When the employee provided the accountant with the reporting documents, he may not notice the falsity of the document. But when an inspection from the tax office comes to the organization, identifying a fake will not be difficult.

What to do if an employee brings a fake check

If fraud is detected, the amount of a fake check or an incorrectly filled in strict reporting form is recognized as the employee’s income, since this money was reimbursed to him.

As a result, people checking the accrual of personal income tax on this check or form, and the company will be required to pay it, withholding this amount from the accountant’s wages. However, if the employee managed to quit his job before the audit arrived at the organization, the employer must inform the inspectorate and the former employee that the organization cannot withhold personal income tax. In this case, the obligation to pay the tax rests with the former employee. In case of non-payment, the fine will amount to 20% of the amount, as well as debt to the budget, which prevents the debtor from traveling abroad of the Russian Federation.

All these consequences are not pleasant, both for the employer, the accountant and the employee himself. Therefore, to avoid such situations, it is necessary to faithfully check the accountable checks and receipts, paying attention to the mandatory details of the check:

  1. Company name,
  2. TIN organizations
  3. Check number,
  4. KKT serial number,
  5. Date and time of purchase,
  6. Purchase price
  7. Sign of fiscal regime,
  8. EKLZ number.

Mandatory requisites

  1. Name of document, number and series,
  2. Company name (full name of the entrepreneur),
  3. Location and TIN of the company,
  4. Type and cost of service,
  5. Date and amount of payment
  6. Position, Full Name Responsible employee, his personal signature and seal of the organization (IP).

Penalties for abuse of online CCP

  1. The issuance of a fictitious cashier's check, that is, a document for which no sale or settlement was actually made, will be punishable by an administrative fine in the amount of 20,000 to 40,000 rubles.
  2. For the sale of goods without checks in the amount of 1 million rubles or more, the amount of the fine will also be 1 million rubles.
  3. Lack of information about broken checks in the fiscal drive and its non-transmission to the Federal Tax Service will threaten violators-organizations with a fine of up to 100,000 rubles, and for individual entrepreneurs - up to 50,000 rubles.

Criminal liability

Article 327 of the Criminal Code. Counterfeiting, manufacturing or marketing of fake documents, state awards, stamps, seals, forms

  1. Falsification of a certificate or other official document granting rights or exempting from duties, for the purpose of using it, or selling such a document, as well as producing for the same purposes or selling fake state awards of the Russian Federation, the RSFSR, the USSR, stamps, seals, forms -
    1. shall be punished by restraint of liberty for a term of up to two years, or forced labor for a term of up to two years, or by arrest for a term of up to six months, or imprisonment for a term of up to two years.
  2. The same acts committed in order to conceal another crime or to facilitate its commission -
    1. shall be punished by forced labor for a term of up to four years or by imprisonment for the same term.
  3. Use of a deliberately forged document -
    1. shall be punishable by a fine in the amount of up to eighty thousand rubles or in the amount of the convict's salary or other income for a period of up to six months, or by compulsory labor for a term of up to four hundred and eighty hours, or by correctional labor for a term of up to two years, or by arrest for a term of up to six months.

What's in this law

The officials of organizations guilty of falsification of financial statements will be prosecuted. If the amendments are finally adopted, then the punishment for such a crime will be:

  1. imprisonment for up to 7 years,
  2. a fine of up to 5 million rubles.

True, liability will be differentiated depending on the type and severity of the crime committed. In particular, for the falsification of financial documents committed in order to conceal the grounds for revoking a license from a credit institution, the guilty persons may receive a fine in the amount of 500 thousand - 1 million rubles or in the amount of the convict's income for a period of 2 to 4 years. In addition, the court may sentence those responsible for such sanctions as:

  1. forced labor for up to 5 years,
  2. imprisonment for up to 4 years.

When committing such a crime by a group of persons by prior conspiracy (for example, the director and chief accountant of the organization), the punishment will be much stricter and amount to:

  1. штраф в размере от 3 до 5 миллионов рублей или в размере зарплаты осужденного за период от 3 до 5 лет,
  2. лишение свободы на срок до 7 лет,
  3. лишение возможности занимать определенные должности в течение 3 лет после освобождения.

Given the level of education of specialists in uniform, they will determine the employee, accountant and director as a group, and with a group, the terms are higher and the places are far.

The most common way to counterfeit cashier checks

Most often, cash receipts are faked even without a cash register. Of course, in this way it is impossible to fake a PDA code.
Counterfeit Cash Receipts occurs using a fax that prints on thermal paper. Cash receipts are printed on the fax, and then the paper is cut to the desired size. Why on thermal paper? Yes, because all modern cash registers print on thermal tape. Read more about this counterfeiting method in the cashier's section.