diff --git a/src/Collections/EntityCollection.php b/src/Collections/EntityCollection.php
index 080cb52..3552583 100644
--- a/src/Collections/EntityCollection.php
+++ b/src/Collections/EntityCollection.php
@@ -12,7 +12,6 @@ declare(strict_types = 1);
 namespace AtolOnline\Collections;
 
 use AtolOnline\Exceptions\InvalidEntityInCollectionException;
-use Exception;
 use Illuminate\Support\Collection;
 
 /**
@@ -21,60 +20,12 @@ use Illuminate\Support\Collection;
 abstract class EntityCollection extends Collection
 {
     /**
-     * @inheritDoc
+     * @return array
      * @throws InvalidEntityInCollectionException
      */
-    public function __construct($items = [])
-    {
-        $this->checkCount($items);
-        //TODO следует переделать EntityCollection в обёртку над Collection,
-        // ибо ломает методы Collection, которые return new static
-        $this->checkItemsClasses($items);
-        parent::__construct($items);
-    }
-
-    /**
-     * @inheritDoc
-     */
-    public function prepend($value, $key = null): self
-    {
-        $this->checkCount();
-        return parent::prepend($value, $key);
-    }
-
-    /**
-     * @inheritDoc
-     */
-    public function add($item): self
-    {
-        $this->checkCount();
-        return parent::add($item);
-    }
-
-    /**
-     * @inheritDoc
-     */
-    public function push(...$values): self
-    {
-        $this->checkCount();
-        return parent::push(...$values);
-    }
-
-    /**
-     * @inheritDoc
-     */
-    public function merge($items): self
-    {
-        $this->checkCount();
-        return parent::merge($items);
-    }
-
-    /**
-     * @inheritDoc
-     * @throws Exception
-     */
     public function jsonSerialize(): array
     {
+        $this->checkCount();
         $this->checkItemsClasses();
         return parent::jsonSerialize();
     }
@@ -82,20 +33,19 @@ abstract class EntityCollection extends Collection
     /**
      * Проверяет количество элементов коллекции
      *
-     * @param array $items Массив элементов, если пустой - проверит содержимое коллекции
      * @return void
      */
-    public function checkCount(array $items = []): void
+    public function checkCount(): void
     {
-        //TODO проверять пустоту?
-        if (count($items) > static::MAX_COUNT || $this->count() === static::MAX_COUNT) {
-            throw new (static::EXCEPTION_CLASS)(static::MAX_COUNT);
-        }
+        $this->isEmpty() && throw new (static::EMPTY_EXCEPTION_CLASS)();
+        $this->count() > static::MAX_COUNT && throw new (static::TOO_MANY_EXCEPTION_CLASS)(static::MAX_COUNT);
     }
 
     /**
      * Проверяет корректность класса элемента коллекции
      *
+     * @param mixed $item
+     * @return void
      * @throws InvalidEntityInCollectionException
      */
     public function checkItemClass(mixed $item): void
@@ -108,10 +58,11 @@ abstract class EntityCollection extends Collection
     /**
      * Проверяет корректность классов элементов коллекции
      *
+     * @return $this
      * @throws InvalidEntityInCollectionException
      */
-    public function checkItemsClasses(array $items = []): void
+    public function checkItemsClasses(): self
     {
-        (empty($items) ? $this : collect($items))->each(fn ($item) => $this->checkItemClass($item));
+        return $this->each(fn($item) => $this->checkItemClass($item));
     }
 }
diff --git a/src/Collections/Items.php b/src/Collections/Items.php
index 00e740c..62a1d06 100644
--- a/src/Collections/Items.php
+++ b/src/Collections/Items.php
@@ -11,6 +11,7 @@ namespace AtolOnline\Collections;
 
 use AtolOnline\Constants\Constraints;
 use AtolOnline\Entities\Item;
+use AtolOnline\Exceptions\EmptyItemsException;
 use AtolOnline\Exceptions\TooManyItemsException;
 
 /**
@@ -28,8 +29,13 @@ final class Items extends EntityCollection
      */
     protected const MAX_COUNT = Constraints::MAX_COUNT_DOC_ITEMS;
 
+    /**
+     * Класс исключения для выброса при пустой коллекции
+     */
+    protected const EMPTY_EXCEPTION_CLASS = EmptyItemsException::class;
+
     /**
      * Класс-наследник TooManyException для выброса при превышении количества
      */
-    protected const EXCEPTION_CLASS = TooManyItemsException::class;
+    protected const TOO_MANY_EXCEPTION_CLASS = TooManyItemsException::class;
 }
diff --git a/src/Collections/Payments.php b/src/Collections/Payments.php
index 00ce8b8..229aa26 100644
--- a/src/Collections/Payments.php
+++ b/src/Collections/Payments.php
@@ -11,6 +11,7 @@ namespace AtolOnline\Collections;
 
 use AtolOnline\Constants\Constraints;
 use AtolOnline\Entities\Payment;
+use AtolOnline\Exceptions\EmptyPaymentsException;
 use AtolOnline\Exceptions\TooManyPaymentsException;
 
 /**
@@ -28,8 +29,13 @@ final class Payments extends EntityCollection
      */
     protected const MAX_COUNT = Constraints::MAX_COUNT_DOC_PAYMENTS;
 
+    /**
+     * Класс исключения для выброса при пустой коллекции
+     */
+    protected const EMPTY_EXCEPTION_CLASS = EmptyPaymentsException::class;
+
     /**
      * Класс-наследник TooManyException для выброса при превышении количества
      */
-    protected const EXCEPTION_CLASS = TooManyPaymentsException::class;
+    protected const TOO_MANY_EXCEPTION_CLASS = TooManyPaymentsException::class;
 }
diff --git a/src/Collections/Vats.php b/src/Collections/Vats.php
index 8630568..127bb14 100644
--- a/src/Collections/Vats.php
+++ b/src/Collections/Vats.php
@@ -11,6 +11,7 @@ namespace AtolOnline\Collections;
 
 use AtolOnline\Constants\Constraints;
 use AtolOnline\Entities\Vat;
+use AtolOnline\Exceptions\EmptyVatsException;
 use AtolOnline\Exceptions\TooManyVatsException;
 
 /**
@@ -28,8 +29,13 @@ final class Vats extends EntityCollection
      */
     protected const MAX_COUNT = Constraints::MAX_COUNT_DOC_VATS;
 
+    /**
+     * Класс исключения для выброса при пустой коллекции
+     */
+    protected const EMPTY_EXCEPTION_CLASS = EmptyVatsException::class;
+
     /**
      * Класс-наследник TooManyException для выброса при превышении количества
      */
-    protected const EXCEPTION_CLASS = TooManyVatsException::class;
+    protected const TOO_MANY_EXCEPTION_CLASS = TooManyVatsException::class;
 }
diff --git a/src/Entities/Receipt.php b/src/Entities/Receipt.php
index beb8b68..632d634 100644
--- a/src/Entities/Receipt.php
+++ b/src/Entities/Receipt.php
@@ -16,8 +16,6 @@ use AtolOnline\Collections\Payments;
 use AtolOnline\Collections\Vats;
 use AtolOnline\Constants\Constraints;
 use AtolOnline\Exceptions\EmptyItemsException;
-use AtolOnline\Exceptions\EmptyPaymentsException;
-use AtolOnline\Exceptions\EmptyVatsException;
 use AtolOnline\Exceptions\InvalidEntityInCollectionException;
 use AtolOnline\Exceptions\TooLongAddCheckPropException;
 use AtolOnline\Exceptions\TooLongCashierException;
@@ -93,7 +91,6 @@ class Receipt extends Entity
      * @param Items $items
      * @param Payments $payments
      * @throws EmptyItemsException
-     * @throws EmptyPaymentsException
      * @throws InvalidEntityInCollectionException
      */
     public function __construct(Client $client, Company $company, Items $items, Payments $payments)
@@ -211,12 +208,10 @@ class Receipt extends Entity
      */
     public function setItems(Items $items): self
     {
-        if ($items->isEmpty()) {
-            throw new EmptyItemsException();
-        }
+        $items->checkCount();
         $items->checkItemsClasses();
         $this->items = $items;
-        $this->getItems()->each(fn ($item) => $this->total += $item->getSum());
+        $this->getItems()->each(fn($item) => $this->total += $item->getSum());
         $this->total = round($this->total, 2);
         return $this;
     }
@@ -236,13 +231,12 @@ class Receipt extends Entity
      *
      * @param Payments $payments
      * @return Receipt
-     * @throws EmptyPaymentsException
+     * @throws InvalidEntityInCollectionException
      */
     public function setPayments(Payments $payments): self
     {
-        if ($payments->isEmpty()) {
-            throw new EmptyPaymentsException();
-        }
+        $payments->checkCount();
+        $payments->checkItemsClasses();
         $this->payments = $payments;
         return $this;
     }
@@ -262,17 +256,15 @@ class Receipt extends Entity
      *
      * @param Vats|null $vats
      * @return Receipt
-     * @throws EmptyVatsException
      * @throws Exception
      */
     public function setVats(?Vats $vats): self
     {
-        if ($vats->isEmpty()) {
-            throw new EmptyVatsException();
-        }
+        $vats->checkCount();
+        $vats->checkItemsClasses();
         $this->vats = $vats;
         /** @var Vat $vat */
-        $this->getVats()->each(fn ($vat) => $vat->setSum($this->getTotal()));
+        $this->getVats()->each(fn($vat) => $vat->setSum($this->getTotal()));
         return $this;
     }
 
@@ -376,13 +368,13 @@ class Receipt extends Entity
         $json = [
             'client' => $this->getClient(),
             'company' => $this->getCompany(),
-            'items' => $this->getItems(),
+            'items' => $this->getItems()->jsonSerialize(),
             'total' => $this->getTotal(),
-            'payments' => $this->getPayments(),
+            'payments' => $this->getPayments()->jsonSerialize(),
         ];
         $this->getAgentInfo()?->jsonSerialize() && $json['agent_info'] = $this->getAgentInfo();
         $this->getSupplier()?->jsonSerialize() && $json['supplier_info'] = $this->getSupplier();
-        $this->getVats()?->jsonSerialize() && $json['vats'] = $this->getVats();
+        $this->getVats()?->isNotEmpty() && $json['vats'] = $this->getVats();
         !is_null($this->getAddCheckProps()) && $json['additional_check_props'] = $this->getAddCheckProps();
         !is_null($this->getCashier()) && $json['cashier'] = $this->getCashier();
         $this->getAddUserProps()?->jsonSerialize() && $json['additional_user_props'] = $this->getAddUserProps();
diff --git a/src/Entities/Vat.php b/src/Entities/Vat.php
index 771380c..5b16069 100644
--- a/src/Entities/Vat.php
+++ b/src/Entities/Vat.php
@@ -91,7 +91,7 @@ final class Vat extends Entity
      */
     public function setSum(float $rubles): self
     {
-        $this->sum = $rubles;
+        $this->sum = round($rubles, 2);
         return $this;
     }
 
diff --git a/tests/AtolOnline/Tests/Collections/ItemsTest.php b/tests/AtolOnline/Tests/Collections/ItemsTest.php
index 901001b..6cc9ace 100644
--- a/tests/AtolOnline/Tests/Collections/ItemsTest.php
+++ b/tests/AtolOnline/Tests/Collections/ItemsTest.php
@@ -15,6 +15,7 @@ use AtolOnline\{
     Tests\BasicTestCase};
 use AtolOnline\Exceptions\{
     EmptyItemNameException,
+    EmptyItemsException,
     InvalidEntityInCollectionException,
     NegativeItemPriceException,
     NegativeItemQuantityException,
@@ -29,10 +30,12 @@ use AtolOnline\Exceptions\{
 class ItemsTest extends BasicTestCase
 {
     /**
-     * Тестирует выброс исключения при установке слишком большого количества оплат через конструктор
+     * Тестирует выброс исключения при установке слишком большого количества предметов расчёта
      *
      * @covers \AtolOnline\Collections\EntityCollection
      * @covers \AtolOnline\Collections\EntityCollection::checkCount
+     * @covers \AtolOnline\Collections\EntityCollection::checkItemsClasses
+     * @covers \AtolOnline\Collections\EntityCollection::jsonSerialize
      * @covers \AtolOnline\Exceptions\TooManyItemsException
      * @throws EmptyItemNameException
      * @throws NegativeItemPriceException
@@ -42,96 +45,25 @@ class ItemsTest extends BasicTestCase
      * @throws TooManyException
      * @throws InvalidEntityInCollectionException
      */
-    public function testTooManyItemsExceptionByConstructor()
+    public function testTooManyItemsException()
     {
         $this->expectException(TooManyItemsException::class);
-        new Items($this->generateItemObjects(Constraints::MAX_COUNT_DOC_ITEMS + 1));
+        (new Items($this->generateItemObjects(Constraints::MAX_COUNT_DOC_ITEMS + 1)))->jsonSerialize();
     }
 
     /**
-     * Тестирует выброс исключения при добавлении лишней ставки в начало коллекции
-     *
-     * @covers \AtolOnline\Collections\EntityCollection::prepend
-     * @covers \AtolOnline\Collections\EntityCollection::checkCount
-     * @covers \AtolOnline\Exceptions\TooManyItemsException
-     * @throws EmptyItemNameException
-     * @throws NegativeItemPriceException
-     * @throws NegativeItemQuantityException
-     * @throws TooHighItemPriceException
-     * @throws TooLongItemNameException
-     * @throws TooManyException
-     * @throws InvalidEntityInCollectionException
-     */
-    public function testTooManyItemsExceptionByPrepend()
-    {
-        $this->expectException(TooManyItemsException::class);
-        (new Items($this->generateItemObjects(Constraints::MAX_COUNT_DOC_ITEMS)))
-            ->prepend($this->generateItemObjects());
-    }
-
-    /**
-     * Тестирует выброс исключения при добавлении лишней ставки в конец коллекции
+     * Тестирует выброс исключения при установке нулевого количества предметов расчёта
      *
      * @covers \AtolOnline\Collections\EntityCollection
-     * @covers \AtolOnline\Collections\EntityCollection::add
      * @covers \AtolOnline\Collections\EntityCollection::checkCount
-     * @covers \AtolOnline\Exceptions\TooManyItemsException
-     * @throws EmptyItemNameException
-     * @throws NegativeItemPriceException
-     * @throws NegativeItemQuantityException
-     * @throws TooHighItemPriceException
-     * @throws TooLongItemNameException
-     * @throws TooManyException
+     * @covers \AtolOnline\Collections\EntityCollection::checkItemsClasses
+     * @covers \AtolOnline\Collections\EntityCollection::jsonSerialize
+     * @covers \AtolOnline\Exceptions\EmptyItemsException
      * @throws InvalidEntityInCollectionException
      */
-    public function testTooManyItemsExceptionByAdd()
+    public function testEmptyItemsException()
     {
-        $this->expectException(TooManyItemsException::class);
-        (new Items($this->generateItemObjects(Constraints::MAX_COUNT_DOC_ITEMS)))
-            ->add($this->generateItemObjects());
-    }
-
-    /**
-     * Тестирует выброс исключения при добавлении лишних оплат в конец коллекции
-     *
-     * @covers \AtolOnline\Collections\EntityCollection
-     * @covers \AtolOnline\Collections\EntityCollection::push
-     * @covers \AtolOnline\Collections\EntityCollection::checkCount
-     * @covers \AtolOnline\Exceptions\TooManyItemsException
-     * @throws EmptyItemNameException
-     * @throws NegativeItemPriceException
-     * @throws NegativeItemQuantityException
-     * @throws TooHighItemPriceException
-     * @throws TooLongItemNameException
-     * @throws TooManyException
-     * @throws InvalidEntityInCollectionException
-     */
-    public function testTooManyItemsExceptionByPush()
-    {
-        $this->expectException(TooManyItemsException::class);
-        (new Items($this->generateItemObjects(Constraints::MAX_COUNT_DOC_ITEMS)))
-            ->push(...$this->generateItemObjects());
-    }
-
-    /**
-     * Тестирует выброс исключения при добавлении лишней ставки в начало коллекции
-     *
-     * @covers \AtolOnline\Collections\EntityCollection
-     * @covers \AtolOnline\Collections\EntityCollection::merge
-     * @covers \AtolOnline\Collections\EntityCollection::checkCount
-     * @covers \AtolOnline\Exceptions\TooManyItemsException
-     * @throws EmptyItemNameException
-     * @throws NegativeItemPriceException
-     * @throws NegativeItemQuantityException
-     * @throws TooHighItemPriceException
-     * @throws TooLongItemNameException
-     * @throws TooManyException
-     * @throws InvalidEntityInCollectionException
-     */
-    public function testTooManyItemsExceptionByMerge()
-    {
-        $this->expectException(TooManyItemsException::class);
-        (new Items($this->generateItemObjects(Constraints::MAX_COUNT_DOC_ITEMS)))
-            ->merge($this->generateItemObjects(2));
+        $this->expectException(EmptyItemsException::class);
+        (new Items([]))->jsonSerialize();
     }
 }
diff --git a/tests/AtolOnline/Tests/Collections/PaymentsTest.php b/tests/AtolOnline/Tests/Collections/PaymentsTest.php
index 94882ae..dd1a14e 100644
--- a/tests/AtolOnline/Tests/Collections/PaymentsTest.php
+++ b/tests/AtolOnline/Tests/Collections/PaymentsTest.php
@@ -12,6 +12,7 @@ namespace AtolOnline\Tests\Collections;
 use AtolOnline\{
     Collections\Payments,
     Constants\Constraints,
+    Exceptions\EmptyPaymentsException,
     Exceptions\InvalidEntityInCollectionException,
     Exceptions\InvalidEnumValueException,
     Exceptions\NegativePaymentSumException,
@@ -25,7 +26,7 @@ use AtolOnline\{
 class PaymentsTest extends BasicTestCase
 {
     /**
-     * Тестирует выброс исключения при установке слишком большого количества оплат через конструктор
+     * Тестирует выброс исключения при установке слишком большого количества оплат
      *
      * @covers \AtolOnline\Collections\EntityCollection
      * @covers \AtolOnline\Collections\EntityCollection::checkCount
@@ -38,81 +39,21 @@ class PaymentsTest extends BasicTestCase
     public function testTooManyPaymentsExceptionByConstructor()
     {
         $this->expectException(TooManyPaymentsException::class);
-        new Payments($this->generatePaymentObjects(Constraints::MAX_COUNT_DOC_PAYMENTS + 1));
+        (new Payments($this->generatePaymentObjects(Constraints::MAX_COUNT_DOC_PAYMENTS + 1)))->jsonSerialize();
     }
 
     /**
-     * Тестирует выброс исключения при добавлении лишней ставки в начало коллекции
-     *
-     * @covers \AtolOnline\Collections\EntityCollection::prepend
-     * @covers \AtolOnline\Collections\EntityCollection::checkCount
-     * @covers \AtolOnline\Exceptions\TooManyPaymentsException
-     * @throws InvalidEnumValueException
-     * @throws NegativePaymentSumException
-     * @throws TooHighPaymentSumException
-     * @throws InvalidEntityInCollectionException
-     */
-    public function testTooManyPaymentsExceptionByPrepend()
-    {
-        $this->expectException(TooManyPaymentsException::class);
-        (new Payments($this->generatePaymentObjects(Constraints::MAX_COUNT_DOC_PAYMENTS)))
-            ->prepend($this->generatePaymentObjects());
-    }
-
-    /**
-     * Тестирует выброс исключения при добавлении лишней ставки в конец коллекции
+     * Тестирует выброс исключения при установке нулевого количества оплат
      *
      * @covers \AtolOnline\Collections\EntityCollection
-     * @covers \AtolOnline\Collections\EntityCollection::add
      * @covers \AtolOnline\Collections\EntityCollection::checkCount
-     * @covers \AtolOnline\Exceptions\TooManyPaymentsException
-     * @throws InvalidEnumValueException
-     * @throws NegativePaymentSumException
-     * @throws TooHighPaymentSumException
+     * @covers \AtolOnline\Collections\EntityCollection::jsonSerialize
+     * @covers \AtolOnline\Exceptions\EmptyPaymentsException
      * @throws InvalidEntityInCollectionException
      */
-    public function testTooManyPaymentsExceptionByAdd()
+    public function testEmptyPaymentsException()
     {
-        $this->expectException(TooManyPaymentsException::class);
-        (new Payments($this->generatePaymentObjects(Constraints::MAX_COUNT_DOC_PAYMENTS)))
-            ->add($this->generatePaymentObjects());
-    }
-
-    /**
-     * Тестирует выброс исключения при добавлении лишних оплат в конец коллекции
-     *
-     * @covers \AtolOnline\Collections\EntityCollection
-     * @covers \AtolOnline\Collections\EntityCollection::push
-     * @covers \AtolOnline\Collections\EntityCollection::checkCount
-     * @covers \AtolOnline\Exceptions\TooManyPaymentsException
-     * @throws InvalidEnumValueException
-     * @throws NegativePaymentSumException
-     * @throws TooHighPaymentSumException
-     * @throws InvalidEntityInCollectionException
-     */
-    public function testTooManyPaymentsExceptionByPush()
-    {
-        $this->expectException(TooManyPaymentsException::class);
-        (new Payments($this->generatePaymentObjects(Constraints::MAX_COUNT_DOC_PAYMENTS + 1)))
-            ->push(...$this->generatePaymentObjects());
-    }
-
-    /**
-     * Тестирует выброс исключения при добавлении лишней ставки в начало коллекции
-     *
-     * @covers \AtolOnline\Collections\EntityCollection
-     * @covers \AtolOnline\Collections\EntityCollection::merge
-     * @covers \AtolOnline\Collections\EntityCollection::checkCount
-     * @covers \AtolOnline\Exceptions\TooManyPaymentsException
-     * @throws InvalidEnumValueException
-     * @throws NegativePaymentSumException
-     * @throws TooHighPaymentSumException
-     * @throws InvalidEntityInCollectionException
-     */
-    public function testTooManyPaymentsExceptionByMerge()
-    {
-        $this->expectException(TooManyPaymentsException::class);
-        (new Payments($this->generatePaymentObjects(Constraints::MAX_COUNT_DOC_PAYMENTS - 1)))
-            ->merge($this->generatePaymentObjects(2));
+        $this->expectException(EmptyPaymentsException::class);
+        (new Payments([]))->jsonSerialize();
     }
 }
diff --git a/tests/AtolOnline/Tests/Collections/VatsTest.php b/tests/AtolOnline/Tests/Collections/VatsTest.php
index 7a20a50..cafadc6 100644
--- a/tests/AtolOnline/Tests/Collections/VatsTest.php
+++ b/tests/AtolOnline/Tests/Collections/VatsTest.php
@@ -14,6 +14,7 @@ use AtolOnline\{
     Constants\Constraints,
     Entities\Payment,
     Enums\PaymentTypes,
+    Exceptions\EmptyVatsException,
     Exceptions\InvalidEntityInCollectionException,
     Exceptions\InvalidEnumValueException,
     Exceptions\NegativePaymentSumException,
@@ -32,6 +33,8 @@ class VatsTest extends BasicTestCase
      *
      * @covers \AtolOnline\Collections\EntityCollection
      * @covers \AtolOnline\Collections\EntityCollection::checkCount
+     * @covers \AtolOnline\Collections\EntityCollection::checkItemsClasses
+     * @covers \AtolOnline\Collections\EntityCollection::jsonSerialize
      * @throws InvalidEnumValueException
      * @throws Exception
      */
@@ -44,150 +47,36 @@ class VatsTest extends BasicTestCase
     }
 
     /**
-     * Тестирует выброс исключения при установке слишком большого количества ставок через конструктор
+     * Тестирует выброс исключения при установке нулевого количества ставок
      *
      * @covers \AtolOnline\Collections\EntityCollection
      * @covers \AtolOnline\Collections\EntityCollection::checkCount
+     * @covers \AtolOnline\Collections\EntityCollection::checkItemsClasses
+     * @covers \AtolOnline\Collections\EntityCollection::jsonSerialize
+     * @covers \AtolOnline\Exceptions\EmptyVatsException
+     * @throws InvalidEntityInCollectionException
+     */
+    public function testEmptyVatsException()
+    {
+        $this->expectException(EmptyVatsException::class);
+        (new Vats([]))->jsonSerialize();
+    }
+
+    /**
+     * Тестирует выброс исключения при установке слишком большого количества ставок
+     *
+     * @covers \AtolOnline\Collections\EntityCollection
+     * @covers \AtolOnline\Collections\EntityCollection::checkCount
+     * @covers \AtolOnline\Collections\EntityCollection::checkItemsClasses
+     * @covers \AtolOnline\Collections\EntityCollection::jsonSerialize
      * @covers \AtolOnline\Exceptions\TooManyVatsException
      * @throws InvalidEnumValueException
      * @throws InvalidEntityInCollectionException
      */
-    public function testTooManyVatsExceptionByConstructor()
+    public function testTooManyVatsException()
     {
         $this->expectException(TooManyVatsException::class);
-        new Vats($this->generateVatObjects(Constraints::MAX_COUNT_DOC_VATS + 1));
-    }
-
-    /**
-     * Тестирует добавление ставки в начало коллекции
-     *
-     * @covers \AtolOnline\Collections\EntityCollection
-     * @covers \AtolOnline\Collections\EntityCollection::prepend
-     * @covers \AtolOnline\Collections\EntityCollection::checkCount
-     * @throws InvalidEnumValueException
-     * @throws InvalidEntityInCollectionException
-     */
-    public function testPrepend()
-    {
-        $vats = (new Vats($this->generateVatObjects(3)))
-            ->prepend($this->generateVatObjects());
-        $this->assertEquals(4, $vats->count());
-    }
-
-    /**
-     * Тестирует выброс исключения при добавлении лишней ставки в начало коллекции
-     *
-     * @covers \AtolOnline\Collections\EntityCollection
-     * @covers \AtolOnline\Collections\EntityCollection::prepend
-     * @covers \AtolOnline\Collections\EntityCollection::checkCount
-     * @covers \AtolOnline\Exceptions\TooManyVatsException
-     * @throws InvalidEnumValueException
-     * @throws InvalidEntityInCollectionException
-     */
-    public function testTooManyVatsExceptionByPrepend()
-    {
-        $this->expectException(TooManyVatsException::class);
-        (new Vats($this->generateVatObjects(Constraints::MAX_COUNT_DOC_VATS)))
-            ->prepend($this->generateVatObjects());
-    }
-
-    /**
-     * Тестирует добавление ставки в конец коллекции
-     *
-     * @covers \AtolOnline\Collections\EntityCollection
-     * @covers \AtolOnline\Collections\EntityCollection::add
-     * @covers \AtolOnline\Collections\EntityCollection::checkCount
-     * @throws InvalidEnumValueException
-     * @throws InvalidEntityInCollectionException
-     */
-    public function testAdd()
-    {
-        $vats = (new Vats($this->generateVatObjects(3)))
-            ->add($this->generateVatObjects());
-        $this->assertEquals(4, $vats->count());
-    }
-
-    /**
-     * Тестирует выброс исключения при добавлении лишней ставки в конец коллекции
-     *
-     * @covers \AtolOnline\Collections\EntityCollection
-     * @covers \AtolOnline\Collections\EntityCollection::add
-     * @covers \AtolOnline\Collections\EntityCollection::checkCount
-     * @covers \AtolOnline\Exceptions\TooManyVatsException
-     * @throws InvalidEnumValueException
-     * @throws InvalidEntityInCollectionException
-     */
-    public function testTooManyVatsExceptionByAdd()
-    {
-        $this->expectException(TooManyVatsException::class);
-        (new Vats($this->generateVatObjects(Constraints::MAX_COUNT_DOC_VATS)))
-            ->add($this->generateVatObjects());
-    }
-
-    /**
-     * Тестирует добавление лишних ставок в конец коллекции
-     *
-     * @covers \AtolOnline\Collections\EntityCollection
-     * @covers \AtolOnline\Collections\EntityCollection::push
-     * @covers \AtolOnline\Collections\EntityCollection::checkCount
-     * @throws InvalidEnumValueException
-     * @throws InvalidEntityInCollectionException
-     */
-    public function testPush()
-    {
-        $vats = (new Vats($this->generateVatObjects(3)))
-            ->push(...$this->generateVatObjects(3));
-        $this->assertEquals(6, $vats->count());
-    }
-
-    /**
-     * Тестирует выброс исключения при добавлении лишних ставок в конец коллекции
-     *
-     * @covers \AtolOnline\Collections\EntityCollection
-     * @covers \AtolOnline\Collections\EntityCollection::push
-     * @covers \AtolOnline\Collections\EntityCollection::checkCount
-     * @covers \AtolOnline\Exceptions\TooManyVatsException
-     * @throws InvalidEnumValueException
-     * @throws InvalidEntityInCollectionException
-     */
-    public function testTooManyVatsExceptionByPush()
-    {
-        $this->expectException(TooManyVatsException::class);
-        (new Vats($this->generateVatObjects(Constraints::MAX_COUNT_DOC_VATS)))
-            ->push(...$this->generateVatObjects());
-    }
-
-    /**
-     * Тестирует добавление ставки в начало коллекции
-     *
-     * @covers \AtolOnline\Collections\EntityCollection
-     * @covers \AtolOnline\Collections\EntityCollection::merge
-     * @covers \AtolOnline\Collections\EntityCollection::checkCount
-     * @throws InvalidEnumValueException
-     * @throws InvalidEntityInCollectionException
-     */
-    public function testMerge()
-    {
-        $vats = (new Vats($this->generateVatObjects(3)))
-            ->merge($this->generateVatObjects(3));
-        $this->assertEquals(6, $vats->count());
-    }
-
-    /**
-     * Тестирует выброс исключения при добавлении лишней ставки в начало коллекции
-     *
-     * @covers \AtolOnline\Collections\EntityCollection
-     * @covers \AtolOnline\Collections\EntityCollection::merge
-     * @covers \AtolOnline\Collections\EntityCollection::checkCount
-     * @covers \AtolOnline\Exceptions\TooManyVatsException
-     * @throws InvalidEnumValueException
-     * @throws InvalidEntityInCollectionException
-     */
-    public function testTooManyVatsExceptionByMerge()
-    {
-        $this->expectException(TooManyVatsException::class);
-        (new Vats($this->generateVatObjects(Constraints::MAX_COUNT_DOC_VATS - 1)))
-            ->merge($this->generateVatObjects(2));
+        (new Vats($this->generateVatObjects(Constraints::MAX_COUNT_DOC_VATS + 1)))->jsonSerialize();
     }
 
     /**
@@ -195,6 +84,7 @@ class VatsTest extends BasicTestCase
      *
      * @covers \AtolOnline\Collections\EntityCollection
      * @covers \AtolOnline\Collections\EntityCollection::checkItemClass
+     * @covers \AtolOnline\Collections\EntityCollection::checkItemsClasses
      * @covers \AtolOnline\Collections\EntityCollection::jsonSerialize
      * @covers \AtolOnline\Exceptions\InvalidEntityInCollectionException
      * @throws InvalidEnumValueException
@@ -212,6 +102,9 @@ class VatsTest extends BasicTestCase
     /**
      * Тестирует выброс исключения при наличии объектов не тех классов в коллекции
      *
+     * @covers \AtolOnline\Collections\EntityCollection::checkItemClass
+     * @covers \AtolOnline\Collections\EntityCollection::checkItemsClasses
+     * @covers \AtolOnline\Collections\EntityCollection::jsonSerialize
      * @throws InvalidEnumValueException
      * @throws NegativePaymentSumException
      * @throws TooHighPaymentSumException
diff --git a/tests/AtolOnline/Tests/Entities/ReceiptTest.php b/tests/AtolOnline/Tests/Entities/ReceiptTest.php
index b4cc014..5665af5 100644
--- a/tests/AtolOnline/Tests/Entities/ReceiptTest.php
+++ b/tests/AtolOnline/Tests/Entities/ReceiptTest.php
@@ -268,7 +268,7 @@ class ReceiptTest extends BasicTestCase
     {
         $this->expectException(InvalidEntityInCollectionException::class);
         $this->expectErrorMessage('Коллекция AtolOnline\Collections\Payments должна содержать объекты AtolOnline\Entities\Payment');
-        new Receipt(
+        (string)new Receipt(
             new Client('John Doe', 'john@example.com', '+1/22/99*73s dsdas654 5s6', '+fasd3\qe3fs_=nac99013928czc'),
             new Company('company@example.com', SnoTypes::OSN, '1234567890', 'https://example.com'),
             new Items([new Item('test item', 2, 3)]),
@@ -287,7 +287,6 @@ class ReceiptTest extends BasicTestCase
      * @throws EmptyItemNameException
      * @throws EmptyItemsException
      * @throws EmptyPaymentsException
-     * @throws EmptyVatsException
      * @throws InvalidEntityInCollectionException
      * @throws InvalidEnumValueException
      * @throws NegativeItemPriceException
@@ -297,6 +296,7 @@ class ReceiptTest extends BasicTestCase
      * @throws TooHighPaymentSumException
      * @throws TooLongItemNameException
      * @throws TooManyException
+     * @throws Exception
      */
     public function testEmptyVatsException(): void
     {
@@ -316,7 +316,6 @@ class ReceiptTest extends BasicTestCase
      * @throws EmptyItemNameException
      * @throws EmptyItemsException
      * @throws EmptyPaymentsException
-     * @throws EmptyVatsException
      * @throws InvalidEntityInCollectionException
      * @throws InvalidEnumValueException
      * @throws NegativeItemPriceException
@@ -326,12 +325,13 @@ class ReceiptTest extends BasicTestCase
      * @throws TooHighPaymentSumException
      * @throws TooLongItemNameException
      * @throws TooManyException
+     * @throws Exception
      */
     public function testInvalidVatInCollectionException(): void
     {
         $this->expectException(InvalidEntityInCollectionException::class);
         $this->expectErrorMessage('Коллекция AtolOnline\Collections\Vats должна содержать объекты AtolOnline\Entities\Vat');
-        $this->newReceipt()->setVats(new Vats(['qwerty']));
+        (string)$this->newReceipt()->setVats(new Vats(['qwerty']));
     }
 
     /**