A seller sold the goods, but the buyer could not pay the entire amount for them at once, but paid in installments. How to display this operation in the calculation documents of the cash registers and POS – read further.
Accounting nuances of payment in installments
In the case of the sale of goods under the terms of payment in installments, the acceptance of each installment must be carried out in compliance with the requirements of Law of Ukraine No. 265/95-BP of July 6,1995 "On Use of Registrars of Settlement Transactions in the Sphere of Trade, Public Catering and Services" (hereinafter – Law No. 265) and be accompanied by the issuance of settlement documents of the prescribed form and content.
If the goods are sold with an advance payment, including in accordance with the contract in writing, the first check should state instead of the name that it is "advance payment for the name of the product or its article ".
Any other identifier may be specified that will provide an indication of the item being sold and for which the advance was received. The number of checks for accepting advances is not limited, the rules for their formation are uniform. In addition, the comments to such a check should indicate "Balance to be paid " (an optional detail that will help identify the business transaction).
The second check (the last check), within which the final calculation and delivery of the goods to the buyer takes place (including those that do not provide for final payment, in connection with the full repayment of the value of the goods in advance) must contain a complete nomenclature, where the name of the goods (services), which is being sold, is indicated, its full price, quantity, reflected previously received advance (advances), by which the value of such goods will be reduced, and directly the amount to be paid after taking into account the amount of advance (advances) previously paid by the buyer.
Programming of cash register/POS for appropriate visualization of fiscal cash receipts, which are created by them, and correct display of information about settlement transactions carried out by business entities should be done in accordance with "Technology of storage and collection of cash register data for the State Tax Service. Information transfer protocol" and/or API of the fiscal server.
Return of goods paid for in several stages
In the case of the return of the goods that were purchased on the terms of payment in installments, the entire chain of checks created within the scope of such sale is subject to cancellation.
Similarly, but in the reverse sequence, checks must be created, within which the goods are received first (without payment or partial payment), and then the debt for such operations is settled.
In such a case, on the contrary, the very first check must have the nomenclature, quantity and total value of the goods, and all subsequent ones must contain information about the essence of the transaction being carried out: "partial payment", "full payment", etc. (indicates an unlimited number of options for specifying the essence of the transaction), and have a reference to the product, within the scope of the sale of which such receipts or an article (code) are formed, and/or details of the first receipt, where the name of the sold product is indicated in the manner permitted by law.
The above rules for the formation of fiscal receipts, in addition to full compliance with the requirements of the law, will ensure the combination of issued settlement documents in a chain that will enable the seller to track the payment received for the goods being sold, and the buyer to have confirmation of such payment.
VAT
Receipts for advance payments must contain information on the calculation of value-added tax (hereinafter – VAT) obligations on the amount of the actual advance payment. A check with nomenclature, which is the last in such a chain, should reflect only those VAT liabilities that arise according to the balance due within such a check.
In case of delivery of goods (services) without payment or with partial payment, the obligation to pay VAT for the full value of the goods (services) according to the check must be reflected in the check .
Obligations to pay excise tax must be specified in the checks that will accompany the direct sale of excise goods and/or products (within the meaning of subsection 14.1.212 of the Tax Code).
