Means fp. Fiscal memory

Alpha fetoprotein is a protein mass. It is found in the liver and AFP is a precursor to albumin. Refers to one of the very first identified tumor markers (confirmed).

Indications

Now let's figure out what analysis means blood AFP when it is assigned to a person. The indications are as follows:

1. If you suspect a disease such as liver damage by cancer cells.
2. When monitoring a patient with cancer.
3. To monitor the development of the fetus in the womb.
4. To diagnose any fetal defects.
5. For treatment various tumors, which are formed in the cells of the embryo.

In order to understand what an AFP blood test means, it is important to know that the result this study makes it possible to understand whether there are any pathologies in the fetus or unborn child. Besides this, this examination allows you to detect the presence of a disease such as liver cancer. AFP also allows you to determine the presence of oncology in male organs reproductive system. When the body is infected with testicular cancer, AFP is present in the body in most cases. Particularly evident on late stages diseases.

What does an AFP blood test mean during pregnancy?

Alpha protein has protective function. Its essence is that it provides protection to the fetus from immune system women. Alpha protein prevents fetal rejection.

In addition, it ensures the transfer of oxygen to the fetus. At the beginning, ovarian tissue is isolated corpus luteum. Next, the fetus itself performs this function. This usually happens after 5 weeks. The AFP level increases in the blood of pregnant women and in the blood of the fetus. Maximum high level this indicator reaches at 32 weeks of pregnancy. Then it starts to decline. After the child is born, this indicator is overestimated. But after a year it returns to normal.

When deciphering the values ​​of this indicator, it is necessary to adhere to certain standards. You should know that they differ depending on the technique.

Norms

We figured out what an AFP blood test means. What standards exist?

The normal level of AFP in the body of a woman who is carrying a child is considered to be 10 ng/ml, but it can reach up to 8 IU/ml. In order to bring the indicator values ​​to a single indicator, the MoM value was introduced. This abbreviation means multiple of median. MoM allows you to compare different indicators of AFP content on different dates pregnancy. In addition, through the use of MoM, test results from different laboratories can be compared. For AFP, the norm is from 0.5 to 2.5 Mohm. Depending on what biochemical methods were used during the analysis, its indicators may fluctuate. There are two ways to obtain results for the presence of AFP in the body. Namely, immunochemical and immunoenzymatic. In order to conduct the study, it is necessary to collect the following substances:

1. The liquid part of the blood, namely plasma or serum.
2. Fluid that is present between the pleura.
3. Ascyst fluid.
4. Contents of the cyst.
5. Bile.
6. Fluid from the uterus.

How should you take a blood test for AFP?

To identify big picture state of the body, it is necessary to take this test several times. Based on its indicators, the dynamics of the development of a particular process in the body will be clear. AFP is considered a tumor marker. Therefore, it can be compared with the results of analyzes of other tumor markers.

For an accurate diagnosis, a blood test for AFP should be taken in the same laboratory. This is necessary to ensure that the results are made using one method.

Increased AFP. What does it indicate?

If an analysis shows that a person has an increased level of AFP, this does not mean that the person has cancer. To make a diagnosis, it is necessary to do a comprehensive test and not just donate blood for AFP (alpha-fetoprotein). For an accurate diagnosis, the doctor prescribes to the patient additional examination, for example MRI, ultrasound, tomography, histology.

What pathologies can a person have with elevated AFP levels?

1. Oncological diseases of the liver and gall bladder.
2. Neoplasms of pancreatic tissue.
3. Oncology of the stomach and intestines.
4. Damage to the lungs by cancer cells.
5. The formation of malignant cells in the genital organs of men and women.
6. The presence of metastases in the body.

In addition to oncology, increased test AFP may indicate the presence of other diseases in the body. For example, it could be: cirrhosis, hepatitis, advanced forms of alcoholism. Or liver failure. In obstetrics and gynecology, this indicator indicates some characteristics of the body. high level AFP may be a consequence of the presence in the body multiple pregnancy. Also, an increased level of this analysis may be a signal of any developmental disorders. For example, the presence of anencephaly in fetal development, spinal defects, umbilical hernias and other pathologies.

Reduced level

Besides higher level AFP may also be observed reduced level. What does it mean? If we talk about pregnant women, a decrease in AFP may indicate the development of Down syndrome in the unborn child.

There may also be delays mental development. Fetal death is also accompanied by a decrease in the indicator of this analysis. A miscarriage may occur if the reading is low or a false pregnancy may occur.

How to prepare for the test?

In order for the AFP test to be reliable, it is necessary to follow the preparation recommendations. A couple of weeks before submitting the material for the study, you should stop taking any medications. Because they can affect the results of the analysis. Immediately before donating blood, you must follow a certain diet, namely, avoid fatty and spicy food. In addition, you should not drink alcohol. The results of the analysis may also be affected by physical exercise. Therefore, a couple of days before your visit to the laboratory, you should avoid sports and any physical activity. These include carrying heavy bags, cleaning, and long walks. It is necessary to spend days before taking the test in calm state. You should not eat the night before donating blood. You must avoid eating after 9 pm. In the morning, you can drink plain water, but not more than 200 milliliters. You should not drink tea or coffee. Because drinking anything other than water can affect your blood protein levels. This analysis must be taken in the morning, almost immediately after sleep. Therefore, it is better that the laboratory is located directly next to your place of residence.

This type of analysis began to be done relatively recently, namely in the 70s of the last century. At this time, scientists calculated that an increase in AFP in the blood is a consequence of the presence in the body serious illnesses. More often, this study is prescribed to pregnant women in order to identify any abnormalities in the development of the fetus.

Conclusion

Now you know, AFP, the transcript of this study is discussed in detail in the article. If you are planning to undergo this examination, be sure to prepare for it.

Includes fiscal memory (FM), which is a complex of software and hardware that provides uncorrected, daily (every shift) registration and non-volatile long-term storage of final information on cash settlements with the population carried out on cash registers, necessary for the correct calculation of taxes. Daily (every shift) registration means the unconditional recording of final information on cash settlements in the FP during the operation of closing a shift, and the duration of the shift should not exceed 24 hours. Each time a report is taken with cancellation (closing a shift), another entry is made in the FP containing the date of entry, serial number shift closing, total daily (shift) sales. The FP capacity is enough for 6 years of daily recordings. If there are less than 30 free fields left in the FP for recording summary information, then at the end of printing the daily report with cancellation the following message will be printed:

It is necessary to call a technician to replace the Fiscal memory.

Only the tax inspector has access to the information in the Fiscal Memory. Working with the Fiscal Memory is protected by a FP access password. The tax inspector has the right to change the password, enter fiscalization and re-registration details into the FP, and remove reports from the FP. KKM provides work in non-fiscal and fiscal modes. In non-fiscal mode (before fiscalization), all functions are supported except for registering daily reports and receiving a fiscal report. The fiscal regime ensures registration of fiscal data in FP and EKLZ. The fiscal mode is activated upon completion of the fiscalization process. After fiscalization, the fiscal mode cannot be disabled. A message (fiscal logo) is printed on all documents issued in the fiscal mode of the cash register:

KKM with FP

informing that the machine is working with fiscal memory.

Password system

Access to working with the cash register is protected by passwords. There are 9 passwords in total: 8 operator passwords and a FP access password.

The maximum length of passwords is 8 decimal places (range of valid values: 0 .. 99999999) To start working in registration mode, you must enter one of the passwords of operators who have access to work in this mode in accordance with the settings in Table 3. To work in the mode of taking reports and closing a shift, you must enter the administrator or system administrator password. The sequence of setting passwords is described in the “Operation Manual”. To enter the POS printer parameters programming mode, you must enter the system administrator password. To work with fiscal memory, you must enter a password to access the financial process.

Paroxysmal atrial fibrillation (PAAF) is one of the most common heart diseases. Every first out of two hundred people on earth is susceptible to it. Probably everything medical reference books describe this disease in their content.

As you know, the heart is the “motor” of our entire body. And when the engine fails, many unforeseen situations arise. Atrial fibrillation, also known as atrial fibrillation, is a dangerous phenomenon that modern medicine pays great attention.

Concept and forms

Normally, the heart beats approximately 70 times per minute. It's due to attachment of this body to the sinus node. During fibrillation, other cells in the atria begin to respond to contraction. They increase the frequency of the supplied pulses from 300 to 800 and acquire an automatic function. An exciting wave is formed, which does not cover the entire atrium, but only individual muscle fibers. Very frequent contraction of fibers occurs.

AF has many names: atrial fibrillation, “delirium of the heart,” and “celebration of the heart.” Such names are due to its unexpected reduction and arrival in sinus rhythm.

With age, the susceptibility to AF increases significantly. For example, people aged 60 are more likely to this species diseases, at the age of 80 - even worse.

Some experts separate the concepts of atrial fibrillation and atrial flutter due to the frequency of contractions. Atrial fibrillation (AF) and atrial flutter (AF) are combined into common name: atrial fibrillation.

Depending on the duration, atrial fibrillation is divided into forms:

1. Paroxysmal is a form in which, against the background normal operation unexpected arrhythmia occurs. The duration of the attack ranges from several minutes to a week. How quickly it stops depends on the assistance provided by the medical staff. Sometimes the rhythm can recover on its own, but in most cases it normalizes within 24 hours.
2. Persistent is a form of AF, which is characterized by a longer period of attack. It can last from a week to more than six months. This form can be treated with cardioversion or medication. In case of an attack lasting more than six months, treatment with cardioversion is considered inappropriate; surgical intervention is usually resorted to.
3. Constant - a form characterized by alternating normal heart rate and arrhythmias. In this case, the arrhythmia is prolonged for a very long time. long period(more than a year). Medical intervention ineffective in this form. The permanent form of fibrillation is often called chronic.

Paroxysmal form

The word “paroxysm” itself is of ancient Greek origin and means rapidly increasing pain. Paroxysm also refers to frequently recurring seizures. Paroxysmal atrial fibrillation (PFAF), also known as paroxysmal atrial fibrillation (PAF), is a common disorder. A characteristic feature this violation is sudden tachycardia with with the right rhythm heart and increased heart rate. The attack begins suddenly and can stop just as suddenly. Its duration, as a rule, ranges from several minutes to a week. During an attack, the patient feels severely unwell due to high load on the heart. Against the background of this pathology, there may be a threat of atrial thrombosis and heart failure.

PFPP are classified according to the frequency of atrial contractions:

• flickering - when the heart rate exceeds 300 times per minute;
• fluttering - when the mark reaches 200 times per minute and does not increase.

PFPPs are also classified according to the frequency of ventricular contractions:

• tachysystolic - contraction more than 90 times per minute;
• Bradysystolic - contractions less than 60 times per minute;
• normosystolic - intermediate.

Causes

The causes of PFPP may vary. People suffering from cardiovascular diseases are primarily susceptible to this pathology. The causes may be:

• coronary heart disease;
• heart failure;
• congenital and acquired heart defects (most often mitral valve);
• with increased mass of the myocardium (heart muscle);
• inflammatory heart diseases (pericarditis, endocarditis, myocarditis);
• hypertrophic and (or);
• weak sinus node;
• Wolff-Parkinson-White syndrome;
• lack of magnesium and potassium;
• endocrine system disruption;
• diabetes;
• infectious diseases;
• condition after surgery.

In addition to diseases, the following factors may be the causes:

• overuse alcoholic drinks(alcoholism);
• frequent stress;
• exhaustion of the nervous system.

Very rarely, arrhythmia can appear “out of nowhere.” Claim that we're talking about specifically about this form, only a doctor can, based on thorough examination and the patient has no signs of another disease.

An interesting fact is that an attack is possible even when exposed to the slightest factor. For some people predisposed to this disease, it will be enough to take an excessive dose of alcohol, coffee, food or be exposed to stress to trigger an attack.

Elderly people and people with problems are at risk for this disease. cardiovascular diseases, With alcohol addiction, people exposed to constant stress.

First symptoms

Signs by which you can recognize this form fibrillation:

• sudden onset of palpitations;
• general weakness;
• suffocation;
• coldness in the extremities;
• shiver;
• increased sweating;
• sometimes cyanosis (blue lips).

In case severe attack symptoms such as dizziness, fainting, panic attacks occur, against the background sharp deterioration condition.

Paroxysm of atrial fibrillation can manifest itself in different ways. Some may not notice an attack at all, but identify it during an examination in the doctor’s office.

At the end of the attack, as soon as the sinus rhythm returns to normal, all signs of arrhythmia disappear. When the attack ends, the patient is observed increased peristalsis intestines and excessive urination.

Diagnostics

The primary and main type of diagnosis is electrocardiography (ECG). A sign of paroxysmal fibrillation during monitoring will be the absence of the P wave in its waves. Chaotic f-wave formation is observed. Becomes noticeable and different duration R-R intervals.

After an attack of ventricular AMA, an ST shift and a negative T wave are observed. Due to the risk of a small focus of myocardial infarction, the patient must be given special attention.

To diagnose fibrillation use:

1. Holter monitoring is a study of the state of the heart by continuously recording cardiac dynamics on an ECG. It is carried out using the Holter device, which was named after its founder Norman Holter.
2. Exercise test on an ECG machine. Lets you know your true heart rate.
3. Listening to the patient's heart with a stethoscope.
4. EchoCG (ultrasound of the heart). The size of the atria and valve are measured.

Complications

The main complication of PFPP may be a stroke or gangrene due to possible arterial thrombosis. Many people, especially after an attack that lasted more than 48 hours, are at risk of thrombosis, which can cause a stroke. Due to the chaotic contraction of the atrial walls, blood circulates at tremendous speed. After this, the thrombus easily adheres to the wall of the atrium. In this case, the doctor prescribes special drugs to prevent thrombosis.

If paroxysmal form atrial fibrillation develops into permanent, then there is a possibility of developing chronic heart failure.

Treatment

If the patient has paroxysmal fibrillation, it is necessary to stop the disease as early as possible. It is advisable to do this in the first 48 hours after the onset of the attack. If fibrillation is permanent, then necessary measure will take prescribed medications to prevent a stroke.

To treat PFPP, you first need to identify and eliminate the cause of its occurrence.

Prevention of the disease:

1. It is necessary to find the cause of the arrhythmia and begin its treatment.
2. Monitor the amount of magnesium and potassium in the body. Make up for their deficiency. It is advisable to take it in combination, as magnesium helps potassium to be absorbed. Together they are found in the preparations Panangin and Asparkam. Also great content These elements are found in bananas, dried apricots, raisins, watermelons, and pumpkin.
3. Individually selected antiarrhythmic drugs will help prevent treatment.
4. Avoid drinking alcohol, caffeine, and nicotine.
5. Avoid stress conditions and body overload.
6. Do physical therapy.
7. Don't forget about proper rest.

Drug treatment

At drug treatment Prescribe medications that can equalize the heart rate level.

For example, the drug Digoxin controls heart rate, and Cordarone is good because it has the smallest amount side effects. The drug Novocainamide provokes sharp decline pressure.

The drug Nibentan is also used to treat PPAF. This antiarrhythmic drug. Available in solution form.

Amiodarone cannot be prescribed as a means of emergency recovery, as it begins to act after 2-6 hours. But when long-term use restores sinus rhythm within 8-12 hours.

If not serious consequences, then the drug Propafenone can be used as an immediate relief.

Quinidine (tablets), Ibutilide, Dofetilide, Flecainide, Magnerot (a combination of potassium and magnesium), Anaprilin, Verapamil (reduce heart rate, reduce shortness of breath) are also used for treatment.

After successful relief, it is necessary to begin therapy to avoid relapse and monitor the patient certain time. Almost all of the above drugs are given intravenously in a hospital or emergency department under the supervision of a doctor.

Electrocardioversion is considered very effective in 90% of cases.

Surgery

For treatment atrial fibrillation widely used surgery. Medicine considers him quite promising method treatment.

At surgical treatment During the operation, the atrioventricular connection is partially destroyed. Radiofrequency ablation is used. During this procedure, the excitation between the ventricles and atria is blocked. To ensure that the ventricles contract normally, a pacemaker implant is inserted into the heart. This is very effective, but very expensive means relief of arrhythmia.

Check with your doctor when you need to come for examinations, and do not miss them.

If an attack begins, do so fresh air(unbutton clothes, open window). Accept the most comfortable position(it would be better to lie down). Can be accepted sedative(Corvalol, Barboval, Valocordin). Emergency medical assistance must be called immediately.

People who are prone to this disease, it is necessary to be observed by a cardiologist. You should not self-medicate, especially if atrial fibrillation is a diagnosis.

Fiscal regime sign

This is the last of the mandatory cash receipt details specified in the Regulations. It is the most important for the taxpayer-buyer.

Cash receipts, control tapes and other documents provided for by technical requirements and printed using a cash register in fiscal mode must have hallmark such a regime (clause 5 of the Regulations).

Let's turn to the main definitions.

Fiscal memory(FP) - a set of software and hardware as part of a cash register, providing uncorrected daily (every shift) registration and non-volatile long-term storage of final information for the purpose of correct tax calculation. Fiscal mode is the operating mode of the cash register system, which ensures registration of fiscal data in the FP. Fiscal data – information recorded on the control tape and in the fiscal memory about cash payments and (or) payments using payment cards (Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and ( or) payments using payment cards").

Technical requirements for the fiscal memory of electronic cash registers were approved by the Decision of the GMEC dated June 23, 1995 (minutes No. 5/21-95 as amended by the minutes of the GMEC meeting dated November 27, 2001 No. 6/65-2001).

We will translate phrases from these documents into understandable language.

Currently, all used in Russia cash registers must have a special device - fiscal memory (FM). When an organization or entrepreneur buys a new cash register, a non-fiscal regime is initially established in it and the FP is not filled out. At the same time, on the receipts of some models it is written: “NON-FISCAL”. You can study the car and train on it as much as you like. It is only prohibited to carry out actual settlements with customers by issuing cash receipts. But when the cash register is brought to the tax office for registration, the device is transferred to the FISCAL mode. After this, each cash receipt will display a sign of the fiscal regime (of course, we are not considering cases of clever forgery of such a sign). The trouble is that the buyer may not notice it, because different models The cash register sign of the fiscal regime is reflected in different ways.

You can only find out this sign from the instruction manual for a specific device. This is, for example, a special font, a special graphic sign, phrases like “FISAL DOCUMENT”, “FISAL CHECK” or “KKM with FP”, the word “FISKAL”, its part “FISK”, two or one letter (for example, FP, FR or F), a combination of these factors. Sometimes words or letters are placed on a gray or black stripe, printed in italics, etc. But there may be other signs of the fiscal regime. For example, it is extremely common to have the string "*PFP*". In this case, PFP stands for a sign (or indicator) of financial memory, and the number most often reflects the registration number of the cash register with the tax office.

It is important to note that the use of cash registers for cash settlements without FP, with FP in a non-fiscal mode (there is no sign of a fiscal regime on cash register receipts) or with a failed fiscal memory unit is equivalent to the non-use of a cash register (clause 5 of the Regulations, clause 1 of the resolution of the Plenum of the Supreme Arbitration Court RF dated July 31, 2003 No. 16).

What is EKLZ

This abbreviation appears on many cash register receipts. The fact is that only a little more than five years have not extended the period of stay in the State Register of cash register models in which the possibility of ECLZ functioning has not been realized. Nevertheless, some enterprises still legally use devices in which ECLZ cannot be installed. And they have the right to do this until the end of the standard depreciation period.

As long as the EKLZ is not available on all cash registers, the check details associated with the EKLZ will not be recognized as mandatory. At the same time, if the cash register has an ECLZ, this must be reflected on the cash register receipt.

EKLZ stands for electronic cash register tape, protected. In essence, this is a small electronic unit that is an ingenious backup and controller of fiscal memory.

All terminology associated with ECLZ is spelled out in Guidelines on the use of ECLZ in cash registers (protocol of the GMEC Decision dated June 25, 2002 No. 4/69-2002), as well as in the Explanations of the terms used in the technical requirements for electronic cash registers (protocol of the GMEC Decision dated December 19, 2002 No. 7/72-2002) . In accordance with these documents, the EKLZ module provides control over the functioning of the cash register by means of non-correctable (correction-protected) registration in it of information about all payment documents and shift closing reports issued on the cash register, carried out in a single cycle with their registration, the generation of cryptographic verification codes (CPC) for specified documents and shift closing reports, long-term storage of registered information for the purpose of its further identification, processing and receipt of the necessary information by the tax authorities.

If EKLZ is installed on the cash register, the cash register receipt should have two additional lines: on one - the abbreviation EKLZ with registration number EKLZ (ten-digit number with leading zeros), on the other - the number and value of the PDA, separated by the # symbol. Moreover, the number is an eight-digit number with leading zeros, the value is a six-digit number with leading zeros.

Please note: if there are no EKLZ details on the check (and for this cash register model they should be), the tax authority and the court may consider that the cash register was used with a faulty fiscal memory unit. And this is equivalent to the absence of a cash register (Determination of the Supreme Arbitration Court of the Russian Federation dated December 15, 2008 No. VAS-15783/08, Resolution of the Federal Antimonopoly Service of the West Siberian District dated August 12, 2008 No. F04-4837/2008 (9478-A03-3)).

Better be careful

Now it’s time to figure out in what cases the details of the cash receipt are especially important for the buyer. Firstly, when reimbursing the spent amounts to posted workers (accountables). In this case, the cash receipt is the most important document for recognizing the expenses of the accountable by the organization itself and recognizing them in the future for tax purposes. The organization must carefully check the data of the cash receipt with the data of the advance report and other travel documents. At least the amount and date can always be verified.

Secondly, recognition for tax purposes of expenses by those taxpayers who use the cash method (expenses are taken into account as they are paid). And such taxpayers are the absolute majority. These include all entrepreneurs, organizations using the simplified system, organizations paying the Unified Agricultural Tax, organizations using the cash method for the purposes of Chapter 25 of the Tax Code of the Russian Federation.

But can a taxpayer-buyer be held responsible for his suppliers? Of course not. This is evidenced by arbitration practice up to the decisions of the highest courts. At the same time, the courts indicate that the taxpayer must act carefully when choosing suppliers, and the inspectorate has the right to prove the taxpayer’s guilt in this regard.

As stated in paragraph 10 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated October 12, 2006 No. 53 “On the assessment by arbitration courts of the validity of the taxpayer’s receipt of a tax benefit,” the fact that the taxpayer’s counterparty violated its tax obligations does not in itself constitute evidence that the taxpayer received an unjustified tax benefit. A tax benefit may be recognized as unjustified if the tax authority proves that the taxpayer acted without due diligence and caution and should have been aware of violations committed by the counterparty, in particular, due to the relationship of interdependence or affiliation of the taxpayer with the counterparty.

We mentioned that the absence of a sign of a fiscal regime or EKLZ details on a cash register receipt (for those devices with an EKLZ) is interpreted as non-use of a cash register with all the ensuing consequences. The seller may be fined under Art. 14.5 of the Code of the Russian Federation on Administrative Offences, and the buyer - do not recognize the expense on such a check.

For example, in Resolution dated December 17, 2007 No. A49-2412/07-123A/16 FAS Volga District supported by the tax authority and did not recognize the entrepreneur’s expenses on cash receipts. It was established that the cash register was not registered with the seller. The court considered that checks in the absence of a sign of a fiscal regime are not recognized as cash receipts and do not serve as evidence of the entrepreneur’s expenses for paying for the purchased goods. The basis for this conclusion of the court was the technical conclusion of the KKT Technical Service Center, according to which checks are not cash registers, since they do not contain a sign of fiscal memory.

Meanwhile, there are arbitration decisions with the opposite position.

• Resolution of the Federal Antimonopoly Service of the Central District dated April 3, 2008 No. A48-2416/07-8. The tax office did not recognize the entrepreneur's expenses on cash receipts, as well as the associated VAT. She additionally charged the entrepreneur unified social tax, personal income tax, VAT, penalties and fines. According to the instructions for this cash register model, checks should have had the letter “F” as a sign of the fiscal regime. But she wasn't there. The court sided with the entrepreneur. The resolution states: neither in the inspection report nor in the contested decision did the inspectorate provide evidence that the entrepreneur acted in relations with the seller without due diligence and caution, and he was obliged to know about the violations committed by the counterparty. The court concluded: the fact that the counterparty fails to fulfill its obligations to register a cash register with the tax authority or uses it in a non-fiscal regime does not affect the validity of the entrepreneur receiving a tax benefit in the form of use tax deduction for VAT and attributing expenses to expenses that reduce the tax base for Unified Social Tax and Personal Income Tax on income from entrepreneurial activity. The court paid particular attention to two points. Firstly, the clarifications from the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 31, 2003 No. 16 relate to the responsibility of sellers and do not regulate the procedure for obtaining a tax deduction for VAT, as well as the procedure for attributing expenses to buyers. Secondly, neither Federal law dated May 22, 2003 No. 54-FZ, nor in other valid regulations there is no clear definition of the signs of the fiscal regime, what exactly they are expressed in and how they are recorded on the cash receipt.
• Decision of the Arbitration Court of the Novgorod Region dated February 27, 2008 in case No. A44-7/2008. In defending the position of the taxpayer-buyer, the court relied on the norms of the Technical Requirements for the fiscal memory of electronic cash registers, approved by the Decision of the GMEC (Protocol No. 5/21-95). The court indicated that each cash register has a distinctive feature indicating that the cash register operates in a fiscal mode, which is specified in the technical requirements for the cash register. That is, the buyer cannot visually determine in which mode the cash register operates. In addition, the use of cash registers with fiscal memory in a non-fiscal mode for monetary settlements with the population entails administrative responsibility of the person obliged to use the cash register. Negative consequences for a buyer who has been issued an “incorrect” check, the law does not establish.

Unfortunately, arbitration practice on the issue of recognizing expenses on cash receipts depending on their details is very meager. The three solutions given are all that we were able to find. It is difficult to predict what position the FAS of other districts and the Supreme Arbitration Court of the Russian Federation will take. Therefore, we recommend that you be extremely careful when receiving cash receipts from random contractors. If the amount is significant, it would not be a bad idea to ask to see a sign of the fiscal regime on the check. Well, if the words “NON-FISCAL” or “TRAINING MODE” are on the check, it will not be possible to take into account the expenses for it.

Let's decipher the checks together

Now we have enough information to try to decipher what the numbers on randomly selected cash register receipts mean (we took real Moscow receipts, but only changed the company names, tax identification numbers and other individual numbers). On the left are samples of checks, and on the right is a breakdown of their details. Let's assume your accountant attached them to the advance report after a business trip to Moscow.

As you can see, the checks have all the main required details, provided for by the Regulations (name of the owner of the cash register, INN, serial number, date and time, check number, amount, fiscal indicator), so in principle they can be accepted from the accountant if you trust him. But still, it is better to exercise great caution and try to check the TIN through independent channels (in particular, the registration of a taxpayer and the disqualification of the managerial level of the counterparty can be checked on the website of the Federal Tax Service of Russia www.nalog.ru) and the registration of cash register owners.

The last check raises the greatest doubts. It is printed without ECLZ details. But, probably, checks of this type are currently the most common. And in this case, it was likely that an authorized cash register was used from among those not equipped with EKLZ. There is a sign of a fiscal regime. The receipt number is located in a place where the product code, quantity, and cashier identifier can be located. But still, this is the check number.

All three checks lack such necessary information for the trade and service sector as the name of the product or service. In order to recognize expenses on these checks for tax purposes, it is advisable that the accountant demand sales receipts from sellers with all additional details and signatures.

It is not clear from these receipts whether the amount includes VAT. Let us remind you that for a third-party organization, your accountable person is the “public” until he presents a power of attorney from the organization or entrepreneur. VAT payers are not required to issue VAT invoices to the public. If your organization is a VAT payer and wishes to accept VAT for deduction without disputes with tax authorities, you must provide accountants with powers of attorney on behalf of the organization. Then the accountable person, together with cashier's checks will issue not sales receipts, but invoices for your organization with the allocation of VAT and the invoices necessary for deduction.