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Since February 1, all sole proprietors are required to indicate the name of the product or service in the receipts.
This is reported by the Federal Tax Service of Russia.
"Starting from February 1, 2021, individual entrepreneurs on the PSN, USN and ECN must reflect the name of goods or services and their quantity in the cash receipt. This obligation is provided for in Part 17 of Article 7 of Federal Law No. 290-FZ dated 07/03/2016," the information from the tax service says.
Previously, a postponement was provided for these individual entrepreneurs and it was possible to specify "product" or "service" in the receipt.
The name of the product or service must be specific and understandable, allowing you to identify the product or service. It is also allowed to add articles. The length of the banking details must not exceed 128 characters with spaces. If the taxpayer has an accounting system, it is recommended to upload names from it.
A fine is provided for the absence of a product or service item in the receipt (Part 4 of Article 14.5 of the Administrative Code): for an official in the amount of 3 thousand rubles, for an individual entrepreneur or an organization - 10 thousand rubles.
