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The documentary registration of the purchase of goods/services

The documentary registration of the purchase of goods/services

When you purchase and pay for goods/services the seller is obliged to give you a payment document confirming the purchase of the goods and receipt of money in accordance with the requirements of the following norms:

The payment document is the document, which provides you the right to replace the goods or refund money if you are not satisfied with the product or the product is of a low quality.

As the confirmation of the fact of purchase of the product, except for the purchase and sale contract (which is about the obligation to sell, but does not confirm the fact of sale), may be the following documents:

  • pay check (cash voucher);
  • cash-memo;
  • payment receipt;
  • cash receipt voucher.

Pay attention, that the waybill of any form or any other similar document confirms only the transfer (delivery) of the product, but does not confirm its sale and purchase.

In the case of purchase of goods, for which the warranty period is established, the seller is also obliged to provide technical certificate or other document which replaces it, including sale date note.

During goods purchase, shops usually give you the pay check (cash voucher). The cash check shall contain the name of the selling company, address, the number of purchased units of goods if there are more than one item of goods, the cost per unit, the product name, the VAT rate, the identification of forms of payment (cash or non-cash) and gross sum of the purchased goods.

The pay check (cash voucher) is given if the entrepreneur (the seller of goods) employs the recorder of payment transactions (cash register).

The abovementioned requirements for the fiscal cash voucher are determined by the provisions of the Items 2 and 6 of the Title 2 of the Order of the Ministry of Finance of Ukraine «On the Form and Content of the Accounting Documents», dated January 21, 2016 No 13.

Whereas, another type of payment document is a cash-memo which is exploited by entrepreneurs if they do not employ the recorder of payment transactions.

It should be noted that the legislation of Ukraine does not establish clear requirements for the cash-memo.

In turn, the taxing authorities, taking into account the provisions of the Law of Ukraine «On Consumer Rights Protection» and the Law of Ukraine «On the Use of Payment Transactions Registers in the Sphere of Trade, Public Catering and Services», note that the cash-memo shall include inscription “Cash-memo” and its content shall correspond with the requirements of the abovementioned Items 2 and 6 of the Title 2 of the Order of the Ministry of Finance of Ukraine «On the Form and Content of the Accounting Documents», dated January 21, 2016 No 13.

In addition, other documents such as the receipt confirming payment (the titles 4 and 5 of the Order of the Ministry of Finance of Ukraine «On the Form and Content of the Accounting Documents», dated January 21, 2016 No 13) or cash receipt voucher (the Item 3.3 of the Title 3 of the Resolution of the Board of the National Bank of Ukraine "On Approval of the Regulations on the Cash Transactions Conducting in Local Currency in Ukraine" dated December 15, 2014 No 637), which may confirm money transfer from the buyer to the cash register of the seller, may be applied.

Herewith, the cash receipt voucher consists of two parts, namely of the voucher and voucher’s receipt. The first part of the voucher remains in the cashier after formulation while the receipt shall be given to the person, who pays money to the cash register (the buyer). The credit receipt voucher shall be signed by the chief accountant (or by the director of the enterprise) and the cashier.

The most widespread tricks of shops, which are worth to pay attention to, are incorrect registration of deals concerning goods sale (which primarily shall lead you to the idea about a possible fraud), for example:

  • the sale is carried out by one company (you check this company before the purchase), and when you perform a transaction the documents are issued on behalf of another company (or even by a non-existent person who may not be checked by you when you receive the goods);
  • the registration of a deal is carried out by billing of the ordinary waybill, without presentation of payment documents;
  • you are not aware of the person who signed the payment document and the payment documents are not sealed by the seller’s (entrepreneur’s) company and these documents  are only sealed with a simple stamp mark which even you may buy at any stationary shop and seal any documents on your own;
  • the formulation of warranty cards by the third unknown company, which is not connected with the transaction purchase;
  • the refusal to provide documents, which confirm the existence of the company.

The realization of the purchase with any of the abovementioned violations leads to failure to protect your rights in the case of buying goods of a low quality.