diff --git a/README.md b/README.md
index 328f3a6..43ab345 100644
--- a/README.md
+++ b/README.md
@@ -108,10 +108,12 @@ Yookassa.payments.cancel(payment_id: '12345')
  - [ ] Запись реальных валидных и невалидных запросов и ответов
 
 **Работа с чеками**
- - [ ] Запрос на создание чека
+ - [x] Запрос на создание чека
  - [ ] Запрос на создание чека через билдер
- - [ ] Получить информацию о чеке
- - [ ] Получить список чеков с фильтрацией
+ - [x] Получить информацию о чеке
+ - [x] Получить список чеков с фильтрацией
+ - [ ] Контракт на добавление возврата
+ - [ ] Запись реальных валидных и невалидных запросов и ответов
 
 
 ## Contributing
diff --git a/lib/yookassa.rb b/lib/yookassa.rb
index 9ab3420..b8ef7b4 100644
--- a/lib/yookassa.rb
+++ b/lib/yookassa.rb
@@ -26,6 +26,6 @@ module Yookassa
       @client ||= Client.new(shop_id: @config.shop_id, api_key: @config.api_key)
     end
 
-    def_delegators :client, :payments, :refunds
+    def_delegators :client, :payments, :refunds, :receipts
   end
 end
diff --git a/lib/yookassa/client.rb b/lib/yookassa/client.rb
index 03e3369..db0de33 100644
--- a/lib/yookassa/client.rb
+++ b/lib/yookassa/client.rb
@@ -3,6 +3,7 @@
 require "http"
 require_relative "./payments"
 require_relative "./refunds"
+require_relative "./receipts"
 require_relative "./entity/error"
 
 module Yookassa
@@ -23,6 +24,10 @@ module Yookassa
       @refunds ||= Refunds.new(self)
     end
 
+    def receipts
+      @receipts ||= Receipts.new(self)
+    end
+
     def get(endpoint, query: {})
       api_call { http.get("#{API_URL}#{endpoint}", params: query) }
     end
diff --git a/lib/yookassa/entity/payment_receipt.rb b/lib/yookassa/entity/payment_receipt.rb
new file mode 100644
index 0000000..59fa099
--- /dev/null
+++ b/lib/yookassa/entity/payment_receipt.rb
@@ -0,0 +1,31 @@
+# frozen_string_literal: true
+
+require_relative "./types"
+require_relative "./customer"
+require_relative "./product"
+
+module Yookassa
+  module Entity
+    class PaymentReceipt < Dry::Struct
+      # User details. You should specify at least the basic contact information:
+      # email address (customer.email) or phone number (customer.phone)
+      attribute? :customer, Yookassa::Entity::Customer
+
+      # List of products in an order (maximum 100 items).
+      attribute :items, Types::Array.of(Yookassa::Entity::Product)
+
+      # Store's tax system. The parameter is only required if you use several tax systems.
+      # Otherwise, the parameter is not specified. List of possible values:
+      # https://yookassa.ru/en/developers/54fz/parameters-values#tax-systems
+      attribute? :tax_system_code, Types::Coercible::Integer
+
+      # User's phone number for sending the receipt. Set in the ITU-T E.164 format, for example, 79000000000.
+      # !DEPRECATED PARAMETER: we recommend specifying the details in the receipt.customer.phone parameter.
+      attribute? :phone, Types::Coercible::String
+
+      # User's email address for sending the receipt.
+      # !DEPRECATED PARAMETER: we recommend specifying the details in the receipt.customer.email parameter.
+      attribute? :email, Types::String
+    end
+  end
+end
diff --git a/lib/yookassa/entity/product.rb b/lib/yookassa/entity/product.rb
index c0d09dc..8191dfd 100644
--- a/lib/yookassa/entity/product.rb
+++ b/lib/yookassa/entity/product.rb
@@ -1,22 +1,43 @@
 # frozen_string_literal: true
 
+require_relative "./types"
 require_relative "./amount"
+require_relative "./supplier"
 
 module Yookassa
   module Entity
     class Product < Dry::Struct
+      VatCodes = Types::Coercible::Integer.enum(
+        1 => "VAT not included",
+        2 => "0% VAT rate",
+        3 => "10% VAT rate",
+        4 => "20% receipt’s VAT rate",
+        5 => "10/110 receipt’s estimate VAT rate",
+        6 => "20/120 receipt’s estimate VAT rate"
+      )
+
+      AgentTypes = Types::String.enum(
+        "banking_payment_agent",
+        "banking_payment_subagent",
+        "payment_agent",
+        "payment_subagent",
+        "attorney",
+        "commissioner",
+        "agent"
+      )
+
       # Product name (maximum 128 characters).
       attribute :description, Types::String
 
       # Product quantity. Maximum possible value depends on the model of your online sales register.
-      attribute :quantity, Types::String
+      attribute :quantity, Types::Coercible::Float
 
       # Product price
-      attribute :amount, Yookassa::Entity::Amount
+      attribute :amount, Amount
 
       # VAT rate. Possible value is a number from 1 to 6. More about VAT rates codes
       # https://yookassa.ru/en/developers/54fz/parameters-values#vat-codes
-      attribute :vat_code, Types::Integer
+      attribute :vat_code, VatCodes
 
       # Payment subject attribute. List of possible values: https://yookassa.ru/en/developers/54fz/parameters-values#payment-subject
       attribute? :payment_subject, Types::String
@@ -42,6 +63,16 @@ module Yookassa
       # Amount of excise tax on products including kopeks. Decimal number with 2 digits after the period.
       # Online sales register that support this parameter: Orange Data, Kit Invest.
       attribute? :excise
+
+      # Information about the supplier of product or service. You can specify this parameter if you send the data
+      # for creating the receipt using the Receipt after payment scenario.
+      attribute? :supplier, Supplier
+
+      # Type of agent selling goods or services. The parameter is provided for by the format of fiscal documents (FFD)
+      # and is considered mandatory for versions 1.1 and later. https://yookassa.ru/en/developers/54fz/parameters-values#agent-type
+      # You can send it if your online sales register is updated to FFD 1.1
+      # and if you send the data for creating the receipt using the Receipt after payment scenario
+      attribute? :agent_type, AgentTypes
     end
   end
 end
diff --git a/lib/yookassa/entity/receipt.rb b/lib/yookassa/entity/receipt.rb
index 94db3cd..883faf2 100644
--- a/lib/yookassa/entity/receipt.rb
+++ b/lib/yookassa/entity/receipt.rb
@@ -3,29 +3,62 @@
 require_relative "./types"
 require_relative "./customer"
 require_relative "./product"
+require_relative "./settlement"
 
 module Yookassa
   module Entity
     class Receipt < Dry::Struct
-      # User details. You should specify at least the basic contact information:
-      # email address (customer.email) or phone number (customer.phone)
-      attribute? :customer, Yookassa::Entity::Customer
+      TaxSystemCodes = Types::Coercible::Integer.enum(
+        1 => "General tax system",
+        2 => "Simplified (STS, income)",
+        3 => "Simplified (STS, income with costs deducted)",
+        4 => "Unified tax on imputed income (ENVD)",
+        5 => "Unified agricultural tax (ESN)",
+        6 => "Patent Based Tax System"
+      )
 
-      # List of products in an order (maximum 100 items).
-      attribute :items, Types::Array.of(Yookassa::Entity::Product)
+      # Receipt's ID in YooMoney.
+      attribute :id, Types::String
 
-      # Store's tax system. The parameter is only required if you use several tax systems.
-      # Otherwise, the parameter is not specified. List of possible values:
-      # https://yookassa.ru/en/developers/54fz/parameters-values#tax-systems
-      attribute? :tax_system_code, Types::Coercible::Integer
+      # Type of receipt in the online sales register: payment (payment) or payment refund (refund).
+      attribute :type, Types::String.enum("payment", "refund")
 
-      # User's phone number for sending the receipt. Set in the ITU-T E.164 format, for example, 79000000000.
-      # !DEPRECATED PARAMETER: we recommend specifying the details in the receipt.customer.phone parameter.
-      attribute? :phone, Types::Coercible::String
+      # ID of the payment that the receipt was created for.
+      attribute? :payment_id, Types::String
 
-      # User's email address for sending the receipt.
-      # !DEPRECATED PARAMETER: we recommend specifying the details in the receipt.customer.email parameter.
-      attribute? :email, Types::String
+      # ID of the refund that the receipt was created for. Not included in the payment receipt.
+      attribute? :refund_id, Types::String
+
+      # Delivery status of receipt data to online sales register (pending, succeeded, or canceled).
+      attribute :status, Types::String.enum("pending", "succeeded", "canceled")
+
+      # Fiscal document number.
+      attribute? :fiscal_document_number, Types::String
+
+      # Number of fiscal storage drive in online sales register.
+      attribute? :fiscal_storage_number, Types::String
+
+      # Fiscal attribute of the receipt. Created by the fiscal storage drive from the data sent for receipt registration.
+      attribute? :fiscal_attribute, Types::String
+
+      # Date and time of receipt creation in the fiscal storage drive, specified in the ISO 8601 format.
+      attribute? :registered_at, Types::JSON::DateTime
+
+      # Receipt's ID in online sales register. For successful receipt registration.
+      attribute? :fiscal_provider_id, Types::String
+
+      # Store's taxation system.
+      attribute? :tax_system_code, TaxSystemCodes
+
+      # List of products in the receipt (maximum 100 items).
+      attribute :items, Types::Array.of(Product)
+
+      # List of completed settlements.
+      attribute? :settlements, Types::Array.of(Settlement)
+
+      # ID of the store on behalf of which you're sending the receipt. Provided by YooMoney.
+      # The parameter is required if you use the YooMoney solution for marketplaces.
+      attribute? :on_behalf_of, Types::String
     end
   end
 end
diff --git a/lib/yookassa/entity/settlement.rb b/lib/yookassa/entity/settlement.rb
new file mode 100644
index 0000000..a2f6f43
--- /dev/null
+++ b/lib/yookassa/entity/settlement.rb
@@ -0,0 +1,16 @@
+# frozen_string_literal: true
+
+require_relative "./types"
+require_relative "./amount"
+
+module Yookassa
+  module Entity
+    class Settlement < Dry::Struct
+      # Type of settlement. List of possible values
+      attribute :type, Types::String.enum("cashless", "prepayment", "postpayment", "consideration")
+
+      # Settlement amount.
+      attribute :amount, Amount
+    end
+  end
+end
diff --git a/lib/yookassa/entity/supplier.rb b/lib/yookassa/entity/supplier.rb
new file mode 100644
index 0000000..32d982a
--- /dev/null
+++ b/lib/yookassa/entity/supplier.rb
@@ -0,0 +1,23 @@
+# frozen_string_literal: true
+
+require_relative "./types"
+
+module Yookassa
+  module Entity
+    class Supplier < Dry::Struct
+      # Supplier name. The parameter is provided for by the format of fiscal documents (FFD)
+      # and is considered mandatory for versions 1.1 and later.
+      attribute? :name, Types::String
+
+      # Supplier's phone number. Specified in the ITU-T E.164 format, for example, 79000000000
+      # The parameter is provided for by the format of fiscal documents (FFD) and is considered mandatory
+      # for versions 1.1 and later.
+      attribute? :phone, Types::String
+
+      # Provider's masked INN/TIN.
+      # The parameter is provided for by the format of fiscal documents (FFD) and is considered mandatory
+      # for versions 1.05 and later.
+      attribute? :inn, Types::String
+    end
+  end
+end
diff --git a/lib/yookassa/receipts.rb b/lib/yookassa/receipts.rb
new file mode 100644
index 0000000..9dcb83d
--- /dev/null
+++ b/lib/yookassa/receipts.rb
@@ -0,0 +1,31 @@
+# frozen_string_literal: true
+
+require_relative "./entity/receipt"
+require_relative "./entity/collection"
+
+module Yookassa
+  class Receipts
+    def initialize(api)
+      @api = api
+    end
+
+    def find(receipt_id:)
+      data = api.get("receipts/#{receipt_id}")
+      Entity::Receipt.new(**data)
+    end
+
+    def create(payload:, idempotency_key: SecureRandom.hex(10))
+      data = api.post("receipts", payload: payload, idempotency_key: idempotency_key)
+      Entity::Receipt.new(**data.merge(idempotency_key: idempotency_key))
+    end
+
+    def list(filters: {})
+      data = api.get("receipts", query: filters)
+      Entity::ReceiptCollection.new(**data)
+    end
+
+    private
+
+    attr_reader :api
+  end
+end
diff --git a/spec/fixtures/payments_list_response.json b/spec/fixtures/list_payment_response.json
similarity index 100%
rename from spec/fixtures/payments_list_response.json
rename to spec/fixtures/list_payment_response.json
diff --git a/spec/fixtures/list_receipt_response.json b/spec/fixtures/list_receipt_response.json
new file mode 100644
index 0000000..2623f6a
--- /dev/null
+++ b/spec/fixtures/list_receipt_response.json
@@ -0,0 +1,71 @@
+{
+  "type": "list",
+  "items": [
+    {
+      "id": "rt_1da5c87d-0984-50e8-a7f3-8de646dd9ec9",
+      "type": "payment",
+      "payment_id": "215d8da0-000f-50be-b000-0003308c89be",
+      "status": "succeeded",
+      "fiscal_document_number": "3986",
+      "fiscal_storage_number": "9288000100115785",
+      "fiscal_attribute": "2617603921",
+      "registered_at": "2019-05-13T17:56:00.000+03:00",
+      "fiscal_provider_id": "fd9e9404-eaca-4000-8ec9-dc228ead2345",
+      "items": [
+        {
+          "description": "Сapybara",
+          "quantity": 5.000,
+          "amount": {
+            "value": "2500.50",
+            "currency": "RUB"
+          },
+          "vat_code": 2,
+          "payment_mode": "full_payment",
+          "payment_subject": "commodity"
+        }
+      ],
+      "tax_system_code": 1
+    },
+    {
+      "id": "rt_2da5c87d-0384-50e8-a7f3-8d5646dd9e10",
+      "type": "payment",
+      "payment_id": "215d8da0-000f-50be-b000-0003308c89be",
+      "status": "pending",
+      "items": [
+        {
+          "description": "Сapybara",
+          "quantity": 5.000,
+          "amount": {
+            "value": "1500.30",
+            "currency": "RUB"
+          },
+          "vat_code": 2,
+          "payment_mode": "full_payment",
+          "payment_subject": "commodity"
+        }
+      ],
+      "tax_system_code": 1
+    },
+    {
+      "id": "rt_37a5c87d-3984-51e8-a7f3-8de646d39ec15",
+      "type": "refund",
+      "refund_id": "234d8da0-000f-50be-b000-0003308c89be",
+      "status": "pending",
+      "items": [
+        {
+          "description": "Сapybara",
+          "quantity": 5.000,
+          "amount": {
+            "value": "2500.50",
+            "currency": "RUB"
+          },
+          "vat_code": 2,
+          "payment_mode": "full_payment",
+          "payment_subject": "commodity"
+        }
+      ],
+      "tax_system_code": 1
+    }
+  ],
+  "next_cursor": "rt_67a4g56e-8487-56d4-a7f3-7yu646s78ec48"
+}
diff --git a/spec/fixtures/refunds_list_response.json b/spec/fixtures/list_refund_response.json
similarity index 100%
rename from spec/fixtures/refunds_list_response.json
rename to spec/fixtures/list_refund_response.json
diff --git a/spec/fixtures/payment.json b/spec/fixtures/payment_request.json
similarity index 100%
rename from spec/fixtures/payment.json
rename to spec/fixtures/payment_request.json
diff --git a/spec/fixtures/receipt_request.json b/spec/fixtures/receipt_request.json
new file mode 100644
index 0000000..8c812fd
--- /dev/null
+++ b/spec/fixtures/receipt_request.json
@@ -0,0 +1,53 @@
+{
+  "customer" : {
+    "full_name" : "Ivanov Ivan Ivanovich",
+    "email" : "email@email.ru",
+    "phone" : "79211234567",
+    "inn" : "6321341814"
+  },
+  "payment_id": "24b94598-000f-5000-9000-1b68e7b15f3f",
+  "type": "payment",
+  "send": "true",
+  "items": [
+    {
+      "description": "Наименование товара 1",
+      "quantity": 1.000,
+      "amount": {
+        "value": "14000.00",
+        "currency": "RUB"
+      },
+      "vat_code": "2",
+      "payment_mode": "full_payment",
+      "payment_subject": "commodity",
+      "country_of_origin_code": "CN"
+    },
+    {
+      "description": "Наименование товара 2",
+      "quantity": 1.000,
+      "amount": {
+        "value": "1000.00",
+        "currency": "RUB"
+      },
+      "vat_code": "2",
+      "payment_mode": "full_payment",
+      "payment_subject": "commodity",
+      "country_of_origin_code": "CN"
+    }
+  ],
+  "settlements": [
+    {
+      "type": "prepayment",
+      "amount": {
+        "value": "8000.00",
+        "currency": "RUB"
+      }
+    },
+    {
+      "type": "prepayment",
+      "amount": {
+        "value": "7000.00",
+        "currency": "RUB"
+      }
+    }
+  ]
+}
diff --git a/spec/fixtures/receipt_response.json b/spec/fixtures/receipt_response.json
new file mode 100644
index 0000000..b520f4c
--- /dev/null
+++ b/spec/fixtures/receipt_response.json
@@ -0,0 +1,49 @@
+{
+  "id": "rt_1da5c87d-0984-50e8-a7f3-8de646dd9ec9",
+  "type": "payment",
+  "payment_id": "215d8da0-000f-50be-b000-0003308c89be",
+  "status": "pending",
+  "items": [
+    {
+      "description": "Наименование товара 1",
+      "quantity": 1.000,
+      "amount": {
+        "value": "14000.00",
+        "currency": "RUB"
+      },
+      "vat_code": "2",
+      "payment_mode": "full_payment",
+      "payment_subject": "commodity",
+      "country_of_origin_code": "CN"
+    },
+    {
+      "description": "Наименование товара 2",
+      "quantity": 1.000,
+      "amount": {
+        "value": "1000.00",
+        "currency": "RUB"
+      },
+      "vat_code": "2",
+      "payment_mode": "full_payment",
+      "payment_subject": "commodity",
+      "country_of_origin_code": "CN"
+    }
+  ],
+  "settlements": [
+    {
+      "type": "prepayment",
+      "amount": {
+        "value": "8000.00",
+        "currency": "RUB"
+      }
+    },
+    {
+      "type": "prepayment",
+      "amount": {
+        "value": "7000.00",
+        "currency": "RUB"
+      }
+    }
+  ],
+  "tax_system_code": 1
+}
diff --git a/spec/fixtures/refund.json b/spec/fixtures/refund_request.json
similarity index 100%
rename from spec/fixtures/refund.json
rename to spec/fixtures/refund_request.json
diff --git a/spec/yookassa/payments_spec.rb b/spec/yookassa/payments_spec.rb
index c032c76..79f69a7 100644
--- a/spec/yookassa/payments_spec.rb
+++ b/spec/yookassa/payments_spec.rb
@@ -44,7 +44,7 @@ RSpec.describe Yookassa::Payments do
   end
 
   describe "#create" do
-    let(:params) { JSON.parse(File.read("spec/fixtures/payment.json")) }
+    let(:params) { JSON.parse(File.read("spec/fixtures/payment_request.json")) }
     let(:url) { "https://api.yookassa.ru/v3/payments" }
 
     subject { payment.create(payment: params, idempotency_key: idempotency_key) }
@@ -100,7 +100,7 @@ RSpec.describe Yookassa::Payments do
   end
 
   describe "#list" do
-    let(:body) { File.read("spec/fixtures/payments_list_response.json") }
+    let(:body) { File.read("spec/fixtures/list_payment_response.json") }
 
     let(:filters) do
       {
diff --git a/spec/yookassa/receipts_spec.rb b/spec/yookassa/receipts_spec.rb
new file mode 100644
index 0000000..af17c4b
--- /dev/null
+++ b/spec/yookassa/receipts_spec.rb
@@ -0,0 +1,76 @@
+# frozen_string_literal: true
+
+RSpec.describe Yookassa::Receipts do
+  let(:config) { { shop_id: "SHOP_ID", api_key: "API_KEY" } }
+  let(:client) { Yookassa::Client.new(**config) }
+  let(:idempotency_key) { SecureRandom.hex(1) }
+  let(:receipt) { client.receipts }
+  let(:body) { File.read("spec/fixtures/receipt_response.json") }
+
+  before { stub_request(:any, //).to_return(body: body, headers: { "Content-Type" => "application/json" }) }
+
+  shared_examples "returns_receipt_object" do
+    it "returns success" do
+      expect(subject).to be_a Yookassa::Entity::Receipt
+      expect(subject.id).to eq "rt_1da5c87d-0984-50e8-a7f3-8de646dd9ec9"
+      expect(subject.payment_id).to eq "215d8da0-000f-50be-b000-0003308c89be"
+      expect(subject.status).to eq "pending"
+      expect(subject.items.count).to eq 2
+      expect(subject.items.first).to be_kind_of Yookassa::Entity::Product
+      expect(subject.settlements.count).to eq 2
+      expect(subject.settlements.first).to be_kind_of Yookassa::Entity::Settlement
+    end
+  end
+
+  describe "#create" do
+    let(:payload) { JSON.parse(File.read("spec/fixtures/receipt_request.json")) }
+    let(:url) { "https://api.yookassa.ru/v3/receipts" }
+
+    subject { receipt.create(payload: payload, idempotency_key: idempotency_key) }
+
+    it "sends a request" do
+      subject
+      expect(a_request(:post, url)).to have_been_made
+    end
+
+    it_behaves_like "returns_receipt_object"
+  end
+
+  describe "#find" do
+    let(:receipt_id) { "2490ded1-000f-5000-8000-1f64111bc63e" }
+    let(:url) { "https://api.yookassa.ru/v3/receipts/#{receipt_id}" }
+
+    subject { receipt.find(receipt_id: receipt_id) }
+
+    it "sends a request" do
+      subject
+      expect(a_request(:get, url)).to have_been_made
+    end
+
+    it_behaves_like "returns_receipt_object"
+  end
+
+  describe "#list" do
+    let(:body) { File.read("spec/fixtures/list_receipt_response.json") }
+
+    let(:filters) do
+      {
+        limit: 20,
+        "created_at.gt": "2018-07-18T10:51:18.139Z"
+      }
+    end
+
+    let(:url) { "https://api.yookassa.ru/v3/receipts?limit=20&created_at.gt=2018-07-18T10:51:18.139Z" }
+
+    subject { receipt.list(filters: filters) }
+
+    it "sends a request" do
+      subject
+      expect(a_request(:get, url)).to have_been_made
+    end
+
+    it "returns a collection" do
+      expect(subject).to be_a Yookassa::Entity::ReceiptCollection
+    end
+  end
+end
diff --git a/spec/yookassa/refunds_spec.rb b/spec/yookassa/refunds_spec.rb
index 68fdd9c..0cc82e6 100644
--- a/spec/yookassa/refunds_spec.rb
+++ b/spec/yookassa/refunds_spec.rb
@@ -25,7 +25,7 @@ RSpec.describe Yookassa::Refunds do
   end
 
   describe "#create" do
-    let(:payload) { JSON.parse(File.read("spec/fixtures/refund.json")) }
+    let(:payload) { JSON.parse(File.read("spec/fixtures/refund_request.json")) }
     let(:url) { "https://api.yookassa.ru/v3/refunds" }
 
     subject { refund.create(payload: payload, idempotency_key: idempotency_key) }
@@ -53,7 +53,7 @@ RSpec.describe Yookassa::Refunds do
   end
 
   describe "#list" do
-    let(:body) { File.read("spec/fixtures/refunds_list_response.json") }
+    let(:body) { File.read("spec/fixtures/list_refund_response.json") }
 
     let(:filters) do
       {
diff --git a/spec/yookassa_spec.rb b/spec/yookassa_spec.rb
index 1acdf7c..6242b90 100644
--- a/spec/yookassa_spec.rb
+++ b/spec/yookassa_spec.rb
@@ -41,4 +41,16 @@ RSpec.describe Yookassa do
       expect(Yookassa.payments).to be_a(Yookassa::Payments)
     end
   end
+
+  describe ".refunds" do
+    it "delegates request to client and creates an instance" do
+      expect(Yookassa.refunds).to be_a(Yookassa::Refunds)
+    end
+  end
+
+  describe ".receipts" do
+    it "delegates request to client and creates an instance" do
+      expect(Yookassa.receipts).to be_a(Yookassa::Receipts)
+    end
+  end
 end