Strict reporting form - a document that established by law order can replace a cash receipt. What are the rules of law governing this procedure? In what structure can the BSO be presented, taking into account the relevant provisions of the law?

What is the essence of BSO?

Let’s first study what BSOs are and what strict reporting forms are. These sources are documents that certify, in accordance with the legislation of the Russian Federation, the receipt by some business entity, for example an individual entrepreneur or LLC, of ​​funds from an individual for services provided to him on a paid basis.

The use of BSO for individual entrepreneurs and business entities is regulated by legislation, which changes significantly from time to time. Nowadays, in the sphere of legal regulation of the circulation of SSO, a situation has arisen in which the use of the documents in question is actually regulated by two different sources rights - Federal Law No. 54 FZ in the old version, as well as the new version of this law. This is possible, since, on the one hand, newer legal norms have come into force, on the other hand, following them will become mandatory later. Let's study this nuance in more detail.

Use of BSO: changes in legislation

The specificity of the legal regulation of the use of BSO for services is that individual entrepreneurs and business companies that provide services to citizens have the right to use BSO in the manner established by Federal Law No. 54-FZ as amended on March 8, 2015. In addition, it can be noted that until July 1, 2018, entrepreneurs in the patent system, as well as firms paying UTII according to the list of activities recorded in paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation, also have the right to use BSO in the manner established by Federal Law No. 54 as amended on March 8, 2015. In addition, if any business entities have the right not to apply BSO in principle, such a right also remains with them until July 1, 2018.

In turn, individual entrepreneurs and legal entities also have the right to work, focusing on new standards Federal Law No. 54. We will consider further what their choice may depend on, having studied the provisions of both versions of the corresponding source of law.

Application of BSO according to the old version of Federal Law No. 54

In accordance with the provisions of Federal Law No. 54 as amended on March 8, 2015, from a legal point of view, BSOs, when providing services, are very close to a cash receipt, and in many legal relations they replace it. But they are not its complete analogue.

The procedure for applying BSO when carrying out legal relations in the jurisdiction of the old version of Federal Law No. 54 is actually regulated by another source of law - Government Decree No. 359. This regulatory act also contains a separate definition of BSO. What is a strict reporting form in accordance with Resolution No. 359?

It can be presented, in particular:

• a receipt;
• ticket;
• coupon;
• subscription.

But the list of BSO names is not limited by Resolution No. 359. In accordance with the specified source of law, the BSO may include any documents that contain the details required by law.

BSO according to the old version of Federal Law No. 54: details

These include:

• name of the form;
• six-digit number, series;
• the name of the company that issued the BSO to the client, the full name of the service provider;
• address of the company or individual entrepreneur;
• TIN of the company or individual entrepreneur;
• type of service provided, its cost;
• actual amount of payment for the service;
• date of settlement between the company and the client;
• position and full name of the cashier, his signature;
• company seal;
• other details that may reflect the specifics of the services provided by the company or individual entrepreneur to clients.

BSO forms in accordance with Resolution No. 359 can be produced in a printing house or generated using special automated systems. In the first case, the document must also contain the name, INN, address of the printing house, order number for printing the BSO, the year of its execution, as well as the size of the printed edition.

In general, the structure of paper forms should ensure the possibility of submitting the above list of details in two copies. As a rule, this requirement is met by printing out the BSO, which contains the main part and the spine. Each of them has the specified details, one of the parts is kept by the company for reporting, the second is taken by the client who paid for the service.

Sometimes the legislation of the Russian Federation allows business entities to use simplified forms of BSO, for example, transport enterprises, cinemas, zoos. How one or another simplified BSO form should be filled out is determined by individual departmental regulations.

Another important aspect working with forms according to the old version of Federal Law No. 54 - recording them. Let's study the relevant legislation in more detail.

Accounting for forms according to the old version of Federal Law No. 54

According to old version Federal Law No. 54, business entities must also keep records of BSO, which are produced by printing. In the case of an automated system, their accounting is ensured through appropriate hardware and software tools, but also under the control of the taxpayer.

To work with printing forms, a special BSO accounting book is used. Its sheets must be stitched, numbered, and also certified by the director and chief accountant of the company. In this case, the organization’s seal is also affixed to the document.

The head of the company enters into an agreement with the employee subordinate to him, according to which this specialist is responsible for maintaining BSO, as well as their accounting. As a rule, he is also responsible for receiving funds from the company’s clients to whom services are provided. The responsible employee must also complete the BSO taking into account the provisions of Resolution No. 359.

Acceptance of printing BSO at the enterprise is carried out by a special commission. If an economic entity has the status of a legal entity, then the forms are placed on the balance sheet of the organization, and special acts are used as the basis for this. BSO must be stored in secure places that are subject to sealing at the end of the working day of the organization's employees.

An inventory of the relevant forms is carried out in accordance with the procedure prescribed by law. Copies or counterfoils of forms must be kept in the company for at least 5 years.

These are the nuances of the use of BSO by business entities according to the old version of Federal Law No. 54. But how does the new edition of the relevant Federal Law regulate the use of these forms?

What is BSO according to the new version of Federal Law No. 54?

Federal Law No. 54 also provides a separate definition of BSO. What is a strict reporting form for the new edition of the corresponding source of law? It is, in turn, almost a complete analogue of a cash receipt. Home it distinctive feature- formation in electronic form with the mandatory use of an automated system that transmits information about settlements between companies and clients via the Internet to the Federal Tax Service of the Russian Federation.

Thus, new type BSO, on the one hand, is easier to use: there is no need to keep records of them, the BSO book should not be used, and the procedure for storing the relevant forms and their inventory should not be observed. On the other hand, to use the forms you definitely need the Internet. It will also be necessary to purchase automated systems, register them and ensure their operation.

According to the new law, the BSO must contain a different list of details - in comparison with the forms, the use of which is regulated by the provisions of Resolution No. 359.

BSO details according to the new version of Federal Law No. 54

So, the new BSO should include:

• Name;
• serial number for the cashier's work shift;
• address of the organization where the payment was made;
• name of the company, full name of the individual entrepreneur;
• Taxpayer INN;
• the taxation system applied by the company;
• specific sign of calculation;
• the name of the services provided to the client - if possible, payment, as well as their quantity;
• cost per unit of service provided - including VAT, if the company pays it;
• total invoice amount for services;
• specific form of payment - cash or card;
• position and full name of the person who accepted payment from the client;
• registration number of the automated BSO formation system;
• serial number of the drive;
• fiscal sign of BSO;
• website address where you can request payment information;
• a person’s phone number or e-mail, if the BSO is transmitted to him only electronically;
• data on the fiscal document;
• information about the work shift;
• fiscal sign for the message.

What might a BSO look like? A sample of a strict reporting form that meets the requirements of Resolution No. 359, that is, applied in accordance with the old version of Federal Law No. 54, is in the picture below.

It contains all the details that give the document legal force taking into account the requirements established by the legislation of the Russian Federation.

In turn, if we consider a new BSO, its sample should contain a new list of details. In practice, it may look different, taking into account the specifics of the cash register used by a particular enterprise.

There are a number of nuances that characterize the use of BSO in the provision of services by an entrepreneur who decides to make payments according to new version Federal Law No. 54. Let's consider them.

Application of BSO in accordance with the new edition of Federal Law No. 54

First of all, the company should pay attention to the fact that the BSO can be issued to the client:

• in paper form - despite the fact that information about the document is reflected in the database of the automated system;
• in electronic form - subject to sending information about the corresponding form to the client in the form of SMS or e-mail.

But the law has a caveat: the company must carry out these actions if it has technical access to the necessary tools. One way or another, payment information is reflected in online databases that are generated during the transmission of payment information by an automated system. It may be noted that the law provides for cases in which BSO for services must be sent to clients exclusively in paper form.

Certain nuances characterize payments between providers and recipients of services online. It happens that many services are provided on the Internet, for example consulting. In this case, the use of BSO is regulated by separate norms of the new edition of Federal Law No. 54.

These are the nuances of application Russian businesses BSO. We have studied what strict reporting forms are in the interpretations corresponding to different versions of Federal Law No. 54, what is the procedure for their application. But there is another significant nuance that is worth paying attention to - using the opportunity to legally not apply the relevant documents.

Who can avoid using BSO and cash receipts?

BSO is a document issued only when services are provided. However, entrepreneurs have the right not to formalize it, as well as not to use other types of cash register systems when providing services related to:

• with the acceptance from citizens of glassware, waste materials, but not scrap metal, precious metals, and precious stones;
• with repair and painting of shoes;
• with the production and repair of various types of metal haberdashery, keys;
• with supervision and care for children, the sick, the elderly, and people with disabilities;
• with plowing gardens, preparing firewood;
• with the provision of services for carrying things at train stations, airports, sea and river ports;
• with a citizen in the status of an individual entrepreneur leasing residential premises that he owns.

It may also be noted that Federal Law No. 54, both in the old and new versions, allows business entities not to use cash register systems when selling:

• goods in the format of fair and peddling trade;
• tickets;
• newspapers, magazines;
• ice cream;
• seasonal vegetables, fruits;
• goods for the sale of which tank trucks are used, for example milk, live fish, kvass;
• securities;
• creative items, handicrafts, if they are made by the seller himself.

Thus, in cases provided for by law, business in various formats can be conducted without the use of BSO when providing services, as well as other types of cash register systems, in particular when selling goods.

Resume

A strict reporting form can be a convenient alternative to cash register in cases where the law allows it. However, their use is quite strictly regulated by certain rules of law. Thus, it is legitimate to say that the choice between CCP and BSO will depend to a large extent on the specifics of a particular type of business, as well as on the conditions in which the individual entrepreneur or company conducts business activities.

The use of both CCT and BSO can have both advantages and disadvantages, which will probably most often be determined during practical use settlements between suppliers and recipients of services provided for by the legislation of the Russian Federation. The main thing is to take into account what current legal norms are in effect and how to apply them to specific legal relations in a particular business segment.

What is it

Organizations and individual entrepreneurs, providing services to the population, regardless of the chosen taxation system, have the right not to use a cash register, but instead of cash receipts, issue strict reporting forms to their clients.

Please note, BSO can only be issued for the provision of services to individuals and individual entrepreneurs. When making payments to organizations, it is necessary to issue cash receipts.

BSO and OKVED2, OKPD2

Previously, before ordering a BSO, you had to make sure that your activity codes were in OKUN (the All-Russian Classifier of Services to the Population). But, from January 1, 2017, this reference book was replaced by new classifiers - OKVED2 (029-2014) And OKPD2 (OK-034-2014).

If there is no clear understanding of whether BSO can be used or not, it is best to contact the local tax office and clarify this issue.

BSO forms (what applies to them)

Depending on the type of services provided, strict reporting forms may be called differently: receipts, tickets, vouchers, subscriptions, etc. The forms of BSO can also be different.

For the use of strict reporting forms in entrepreneurial activity answers Government Decree of 05/06/2008 No. 359. Before the adoption of this law, businessmen had the right to use only BSO forms approved by the Ministry of Finance of the Russian Federation.

On at the moment(2018) organizations and individual entrepreneurs can themselves develop the form of strict reporting form that will be convenient for them to use in their activities, but on the condition that it contains list of required details.

List of required details of the BSO form

• name, series and six-digit document number;
• name of the organization or full name of the individual entrepreneur;
• location executive body legal entity (for organizations);
• taxpayer identification number (TIN) of the organization or individual entrepreneur;
• type of service;
• cost of the service in monetary terms;
• amount of payment made in cash in cash and (or) using a payment card;
• date of calculation and preparation of the document;
• position and full name of the person responsible for issuing the BSO, his personal signature, seal of the organization (IP);
• other details characterizing the specifics of the service provided, with which the organization (IP) has the right to supplement the BSO.

For some types of activities, there are BSO forms developed by the state. In these cases, your own forms cannot be used:

• tickets (railway, air, public transport);
• parking services;
• tourist and excursion packages;
• subscriptions and receipts for payment for veterinary services;
• pawn tickets and safety receipts for pawnshop services.

Please note, from July 1, 2019, most LLCs and individual entrepreneurs will have to switch to using BSO in a new, electronic format. To do this, you will need to purchase special automated equipment, namely a cash register designed for generating BSO forms and printing them on paper. New BSOs will be transmitted electronically to the tax office and sent by email to the buyer (or via SMS).

Where to buy (order a stamp) BSO

There are two ways to produce strict reporting forms:

Method 1. Order from a printing house (entitled to issue BSO)

The cost of BSO in a printing house is approximately 3 rub. per piece(but it may be different depending on the region, type of form and circulation volume). As a rule, printing houses already have developed BSO templates for each type of service (the cost of a layout is approximately 100 rubles).

If none of the ready-made forms suits you, then you can find a free template on the Internet and bring your developed form to the printing house.

In the future, you will need to keep strict records of printed forms. Therefore, before manufacturing them, check that each BSO has its own unique identifier, consisting of a series and a six-digit number (for example, "AA-000001").

For easier accounting, do it at the printing house for each new party BSO your series (it can be arbitrary "AA", "AB" etc.). The form number will be its serial number in the order.

Method 2: Print using an automated system

An automated system means a device that looks similar to a cash register, but with slightly different functionality.

Such devices must ensure the protection of forms from unauthorized access, as well as identify, record and store information on all operations with forms for at least 5 years (including a unique number and series).

You can buy an automated system for approximately 5,000 rubles V specialized stores where they sell cash registers. Devices for printing BSO do not belong to cash register equipment, so there is no need to register them with the Federal Tax Service.

Please note, BSO are strict reporting documents, so they cannot be printed on a regular printer. Also, you should not use the services of sites that offer to prepare “special” forms that you can simply print at home.

Advantages and disadvantages of BSO

Using strict reporting forms in your activities, you receive the following: advantages:

• no need to buy a cash register (KKM costs from 8,000 rubles);
• no need for annual maintenance cash register(cost from 10,000 rubles);
• BSO, unlike cash register, does not need to be registered in tax office;
• at field activities(photo shoots, wedding hairstyles, etc.) it’s easier to write out a BSO than to carry a cash register with you.

In turn, strict reporting forms have their own flaws:

• forms can only be used when providing services to the public;
• BSOs printed in a printing house will be filled in manually, which is quite inconvenient when there is a large flow of clients;
• it is necessary to keep strict records of the BSO and store their copies (spoofs) for 5 years;
• It is periodically necessary to order new batches of forms.

Accounting, storage, issuance and write-off of BSO

One of important conditions the use of BSO is to ensure their safety and maintain correct records.

Depending on the manufacturing method, the forms need to be taken into account in different ways:

Accounting for printed forms

Forms produced in the printing house must be accepted by the employee responsible for their storage, recording and issuance (or the manager himself or the individual entrepreneur). A liability agreement must be concluded with this employee.

When accepting the BSO, it is necessary to check the compliance of the actual number of forms, as well as their series and numbers, with the data specified in the accompanying documents from the printing house. After this, you need to draw up a BSO acceptance certificate.

The act must be signed by the head of the organization (IP) and members of the commission for the acceptance of strict reporting forms. The composition of the commission is approved by the relevant order.

Forms must be stored in metal cabinets, safes or in specially equipped rooms under conditions that prevent their damage and theft.

Control over the use of BSO

Monitoring compliance with the rules for using strict reporting forms is carried out by employees of the Federal Tax Service. In the event of an inspection, you will need to provide inspectors with a BSO accounting book or information from an automated system about the number of issued forms for inspection.

Fines for failure to issue BSO

For identifying violations related to the use of strict reporting forms, as well as for failure to issue BSO to clients a fine is provided according to Article 14.5 of the Code of Administrative Offenses of the Russian Federation:

• for individual entrepreneurs and officials of the organization (manager) – from 3 000 to 4 000 rubles;
• For legal entities– from 30 000 to 40 000 rubles

Also, for non-compliance with the procedure and terms of storage of strict reporting forms, a fine in the amount of from 2 000 to 3 000 rubles (Article 15.11 of the Code of Administrative Offenses of the Russian Federation).

In addition, for the absence of a BSO (as a primary document), liability is provided under Article 120 of the Tax Code of the Russian Federation.

A.S. Kolosovskaya, tax consultant

How to work correctly with strict reporting forms

The procedure for registration, storage, destruction of BSO and reflection of transactions with them in accounting

As you know, organizations and entrepreneurs providing services to the public have the right to issue strict reporting forms (SSR) to customers instead of cash register checks )clause 2 art. 2 of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) settlements using payment cards” (hereinafter referred to as the CCP Law).

In this article we will look at how to correctly work with such forms from the moment of their acquisition until destruction, as well as how to reflect the movement of BSO in accounting and tax accounting.

The form depends on the type of service

To determine which form you need to use, you need to check to see if there is a current approved form for your type of service. If there is such a form, then you need to use it, and if not, you will have to develop the form yourself O pp. 3, 5, 7 Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment, approved. Decree of the Government of the Russian Federation dated May 6, 2008 No. 359 (hereinafter referred to as the Regulations),. Let us recall that whether a type of activity belongs to services provided to the population is determined by the All-Russian Classifier of Such Services (OKUN )All-Russian classifier of services to the population OK 002-93, approved. Resolution of the State Standard of Russia dated June 28, 1993 No. 163.

BSO forms approved “from above”

For individual species services, BSO forms can be developed and approved by any federal government agency And pp. 5-7 Provisions. For example, the Ministry of Transport has the right to establish forms of air tickets and other documents used in the provision of services for air transportation of passengers, baggage, cargo V clause 4 art. 105 of the Air Code of the Russian Federation; subp. 5.2.3 clause 5 of the Regulations on the Ministry of Transport of the Russian Federation, approved. Decree of the Government of the Russian Federation dated July 30, 2004 No. 395; Order of the Ministry of Transport of Russia dated May 18, 2010 No. 116.

The following are currently in effect BS approved by the Ministry of Finance ABOUT clause 3 of the Regulations... approved. Decree of the Government of the Russian Federation of March 31, 2005 No. 171 (lost force) :

• receipt for insurance premium (payment )approved By Order of the Ministry of Finance of Russia dated May 17, 2006 No. 80n;
• receipt for payment for gasification and gas supply services I approved By Order of the Ministry of Finance of Russia dated 02/09/2007 No. 14n;
• tourist package A approved By Order of the Ministry of Finance of Russia dated July 9, 2007 No. 60n;
• deposit ticket and safety receipt I approved By Order of the Ministry of Finance of Russia dated January 14, 2008 No. 3n;
• receipt for payment for veterinary services G approved By Order of the Ministry of Finance of Russia dated 04/09/2008 No. 39n.

Now about how to use the old BSOs, approved even before the entry into force of the current Regulations on cash payments without CC T:

• BSO approved by the Ministry of Finance during the period of validity of the old Regulations on cash payments without cash registers (from 04/12/2005 to 05/20/2008) must be used by everyone who provides the types of services for which these forms were developed And clause 2 of the Decree of the Government of the Russian Federation of May 6, 2008 No. 359; clause 3 of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment, approved. Decree of the Government of the Russian Federation of March 31, 2005 No. 171 (lost force);
• BSO approved before 04/12/2005 could only be applied until 12/01/200 8clause 2 of the Decree of the Government of the Russian Federation of May 6, 2008 No. 359; Letter of the Ministry of Finance of Russia dated 06/09/2009 No. 03-01-15/6-291. Although even now there are still organizations that use such outdated forms of BSO. For example, there are hotels that issue invoices to their guests upon receipt of payment in Form No. 3-G Order of the Ministry of Finance of Russia dated December 13, 1993 No. 121. However, the Ministry of Finance explains that this form of form can no longer be used as a strict reporting document. T Letters of the Ministry of Finance of Russia dated 08/07/2009 No. 03-01-15/8-400, dated 01/19/2009 No. 03-01-15/1-11.
  As a result, those who continue to use outdated BSO are fined by tax authorities under Art. 14.5 of the Code of Administrative Offenses of the Russian Federation for non-use of cash registers. However, they lose sight of the fact that old forms usually contain all the necessary details. Therefore, in most cases, the courts cancel the fine, explaining that the only requirement for the form is that it contains the required details V Resolution of the Federal Antimonopoly Service of the Eastern Military District dated June 10, 2009 No. A39-649/2009; FAS DVO dated March 25, 2009 No. F03-997/2009; FAS MO dated July 7, 2009 No. KA-A41/5848-09; FAS NWO dated October 19, 2009 No. A44-1605/2009; FAS CO dated 04.08.2009 No. A62-2237/2009. True, there is also a court decision in favor of the tax authorities V Resolution of the Federal Antimonopoly Service No. F03-2286/2009 dated June 3, 2009. However, having recognized that there was an offense, the court nevertheless released the service provider from liability due to the insignificance of the crime. O Art. 2.9 Code of Administrative Offenses of the Russian Federation;
• old SSRs can also be used if the authority empowered to approve SSR forms has not yet developed them l clause 2 of the Decree of the Government of the Russian Federation of May 6, 2008 No. 359.

BSO forms developed independently

If you find out that there is no mandatory BSO form for your services (and in most cases this is exactly the case), then since May 2008 you have the right to independently develop a BSO form ABOUT Information letter from the Ministry of Finance of Russia dated August 22, 2008. It is only important to include in the BSO all the mandatory details listed in the Regulations And clause 3 of the Regulations. That is, there cannot be fewer details than indicated, but you can add additional details to the BSO O subp. "k" clause 3 of the Regulations. However, you should not be particularly zealous with additional details. After all, even if you, having filled out all the required details, do not fill in the additional details you entered, then the court could theoretically equate this to failure to issue a BSO and you will be fined for not using the CC T Art. 14.5 Code of Administrative Offenses of the Russian Federation.

The layout of the details in the form is also left to the service providers.

If there is no mandatory BSO form for your services, develop it yourself in compliance with the requirements of the Regulations and approve it by order of the organization. You can take the old BSO form as a sample, removing links to details from there normative document who approved the form and the OKUD code. This will save you from unnecessary legal disputes about the legality of using old BSO forms.

And one more requirement common to all forms: the form must provide simultaneous filling out of a copy of the form or have a tear-off part b clause 8 of the Regulations.

Mandatory BS details ABOUT clause 3 of the Regulations :

• name of the document, its six-digit number and series;
• name and legal form - for organization or f. And. O. - for an entrepreneur;
• the location of the permanent executive body of the organization, and if there is none, of another body or person that has the right to act on behalf of the organization;
• TIN of the organization or entrepreneur that issued the document;
• type and cost of service;
• amount of payment;
• dates of calculation and preparation of the document;
• position, f. And. O. the person responsible for the transaction, his personal signature, the seal of the organization or entrepreneur.

Except when:

• <или>the authority that developed the form also established a special procedure for filling it out I subp. "a" clause 8 of the Regulations;
• <или>all BSO details are filled in typographically during its manufacture And subp. "b" clause 8 of the Regulations;
• <или>all BSO details are filled in electronically e subp. “c” clause 8 of the Regulations.

Can a cash receipt order (PKO) )unified form No. KO-1, approved. Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88 replace BSO?

The PKO and the receipt for it can be used as a BSO if they are produced in a printing house and they contain all the details required for a BSO. Many courts also think the same. s see, for example, Resolution of the Federal Antimonopoly Service ZSO dated 05.11.2009 No. A45-10533/2009; FAS PO dated 08.10.2009 No. A65-12792/2009. True, the presence of legal disputes shows that such actions of approval have tax authorities they don't call. There is also a court decision not in favor of the organization And Resolution of the Federal Antimonopoly Service NWZ dated September 3, 2009 No. A21-1389/2009.

In addition, if your cash receipt orders are not just primary cash documents, but also BSO, then you will have to draw up, store and account for them in the same way as strict reporting forms. So it’s safer to develop the form yourself and use it.

How to make BSO

Strict reporting forms must be prepared b clause 4 of the Regulations:

• <или>in a typographical way;
• <или>using automated systems.

BSO printing houses have printed before. Let us only remind you that the printing BSO must additionally indicate information about the manufacturer (abbreviated name, tax identification number, location, number and year of order, circulation )clause 4 of the Regulations, clause 9 of the Regulations.

What is an automated system? In fact, it is the competence of the Ministry of Industry and Trade to provide clarification on this issue. A Letters of the Ministry of Finance of Russia dated 08/03/2010 No. 03-01-15/6-170, dated 02/03/2009 No. 03-01-15/1-43, dated 03/06/2009 No. 03-01-15/2-96. He hasn't issued any clarification yet.

The Regulations establish only the requirements for the automated system, according to which it must A clause 11 of the Regulations:

• have protection from unauthorized access;
• identify, record and store all transactions with the form for at least 5 years;
• save the unique number and series of the form.

At the same time, regulatory authorities believe that regular computer not suitable for the manufacture of BSO. The reason is that it does not provide protection, recording and storage of information about the form. According to the Ministry of Finance and tax authorities, the automated system must meet the requirements for cash registers e Letters of the Ministry of Finance of Russia dated November 25, 2010 No. 03-01-15/8-250, dated February 3, 2009 No. 03-01-15/1-43; Letter of the Federal Tax Service of Russia for Moscow dated November 30, 2009 No. 17-15/126038.

So this question still remains open.

We buy, store and destroy BSO

Attention

A damaged form cannot simply be thrown away. It must be crossed out and attached to the accounting book blank V clause 10 of the Regulations.

First, you need to select the employee responsible for SSR. An agreement on full financial responsibility must be concluded with such an employee. And Art. 244 Labor Code of the Russian Federation; clause 14 of the Regulations. He will receive BSOs, take them into account in a special book, be responsible for their safety, fill them out himself or give them to those employees who receive cash as payment for services. The responsible employee must accept the purchased forms in the presence of a commission created by order of the head, checking the number of forms, series and numbers with the data in the printing invoice. Based on the results of acceptance, the commission issues an act of acceptance of the forms in free form, and the responsible employee records their arrival in the BS accounting book ABOUT pp. 13, 15 Regulations. And when handing over the forms to the employee who will directly pay the clients, the person responsible for the forms indicates in the BSO accounting book the consumption and balance of the forms.

Let’s say right away that if you issued a BSO immediately after the service was provided and the proceeds fell into cash book for this day, then only for the lack of a BSO accounting book and acts on their acceptance and destruction, no one can bring you to administrative responsibility T Art. 14.5, art. 15.1 Code of Administrative Offenses of the Russian Federation. And since the acts and book of accounting of the BSO are not primary documents and not accounting registers, you can be fined under Art. 120 of the Tax Code of the Russian Federation, the tax authorities will also not succeed.

However, for this reason, you should not refuse to draw up a book and act on the destruction of the BSO. After all, the organization itself is primarily interested in their design. You also need to control the number of forms that employees have. But a service is not a product, and inventory can reveal little. Whereas the BSO accounting book immediately shows that you, for example, handed over 100 forms to an employee who accepts money from customers for services, but only 80 were returned to you. This means that the employee will have to explain where he put the remaining 20 forms. In our opinion, what can really be neglected is the act of accepting the forms - to accept the BSO, an accounting book and an invoice for the forms issued by the printing house are quite sufficient.

There is no unified form of the BSO accounting book, so you can develop it yourself, or you can take the form from the GME Instructions TO Appendix No. 6 to the Instructions for the use, production, storage, and recording of strict reporting documents (Appendix No. 2 to the Minutes of the GMEC meeting dated June 29, 2001 No. 4/63-2001) or use the book form approved by the Ministry of Finance for public sector employees V Order of the Ministry of Finance of Russia dated September 23, 2005 No. 123n. Its sheets must be numbered, laced, signed by the manager and chief accountant and sealed with the seal of the organization And clause 13 of the Regulations.

We warn the employee

Filling out not all details of the BSO is equivalent to its failure to issue it, which will lead to the imposition of a fine for non-use of the CC T Art. 14.5 Code of Administrative Offenses of the Russian Federation; clause 4 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 31, 2003 No. 16; clause 3 of the Regulations; Resolution of the Federal Antimonopoly Service of the Far East Branch of February 28, 2007 No. F03-A51/07-2/123; FAS North Caucasus Region dated April 29, 2009 No. A32-18480/2008-56/286-13AZH:

• for organization - from 30,000 to 40,000 rubles;
• per employee, in whose job responsibilities includes the issuance of BSO, - from 1500 to 2000 rubles.

There are no complex requirements for the procedure for storing BSO - it is enough if you store the forms in a safe, which must be sealed at the end of each working day b clause 16 of the Regulations. In addition, the inventory of forms must be carried out simultaneously with the inventory of cash in the cash register. e clause 17 of the Regulations; pp. 3.39, 3.40, 3.41 Methodological guidelines for inventory of property and financial obligations, approved. By Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49; pp. 37, 38 Procedure for conducting cash transactions in the Russian Federation, approved. By decision of the Board of Directors of the Central Bank of the Russian Federation dated September 22, 1993 No. 40.

Copies and spines of used and damaged forms, packed in sealed bags, must be stored for at least 5 years from the end of the year in which they were used. When this period ends and a month has passed since the last inventory of the BSO, they can be destroyed by creating a commission and drawing up an act of destruction of the blanks V clause 19 of the Regulations, clause 1.4 of the List of standard management archival documents generated in the process of activities of state bodies, local governments and organizations, indicating storage periods, approved. By Order of the Ministry of Culture of Russia dated August 25, 2010 No. 558. You can develop the form of such an act yourself or take the form of the act developed for state employees. V Appendix No. 2 to the Instructions for Budget Accounting, approved. By Order of the Ministry of Finance of Russia dated December 30, 2008 No. 148n.

We take into account the BSO

IN accounting BSO is reflected in off-balance sheet account 006 “Strict reporting forms” in a conditional valuation e Chart of accounts for financial and economic activities of organizations, approved. By Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n. It is easier to evaluate BSO in the amount of actual costs for their production.

Previously, GMEC recommended that purchased BSOs be first accounted for in account 10 “Materials” at their actual cost and, as they are used, written off to the expense account A Instructions for the use, production, storage, and recording of strict reporting documents (Appendix No. 2 to the Minutes of the GMEC meeting dated June 29, 2001 No. 4/63-2001). However, this, firstly, complicated accounting. And secondly, it generally contradicted the purpose of account 10, since BSOs themselves do not have any value, and therefore they can hardly be called inventories. For these reasons, it is incorrect to use account 10 for BSO accounting. Typically, the cost of the forms immediately upon posting them is included in the costs by posting: the debit of account 26 “General business expenses” (or 44 “Sales expenses”) and the credit of account 60 “Settlements with suppliers and contractors”.

Or office expenses V subp. 17 clause 1 art. 346.16 Tax Code of the Russian Federation; Letter of the Ministry of Finance of Russia dated May 17, 2005 No. 03-03-02-04/1/123.

Example. Accounting for strict reporting forms

/ condition / Artel LLC repairs shoes according to orders individuals(household services to the population).

08/01/2010 accountant-cashier V.L. Orionova received from the printing house (according to the invoice dated 08/01/2010 No. 509) 1000 receipts (BSO), according to which the company accepts cash proceeds.

The cost of printing services is 1062 rubles. (including VAT 162 rubles). Series of LH forms, numbers from 000001 to 001000.

The next day, 08/02/2010, 70 forms were handed over to shoemaker A.V. Merkuryev, who provides shoe repair services and accepts payments from customers. The shoemaker's right to receive strict reporting forms in the accounting department is provided for by order of the head of the LLC dated January 11, 2010 No. 5. On August 2, 2010, the shoemaker handed over five copies of receipts for payment for shoe repair services. In addition, the shoemaker spoiled two receipts and also handed them over to the accounting department.

/ solution / For off-balance sheet account 006, the organization opened sub-accounts: 006-1 “Receipt forms in the accounting department”, 006-2 “Receipt forms from the contractor”. Off-balance sheet accounting of BSO is carried out in the amount of actual costs. The cost of 1 form is 0.9 rubles.
((1062 rub. - 162 rub.) / 1000 pcs.).

Receiving forms from the printing house and issuing them to shoemaker V.L. Orionova reflected in the BSO accounting book. She also included damaged forms with the book.

Book of registration of receipt forms for the provision of repair services for 2010

Let's see what entries the accountant of Artel LLC needs to make in order to reflect the transactions in the accounting records.

Do not forget that even if you apply UTII for household services to the population and do not use cash registers, then you need to use BS ABOUT pp. 2, 2.1 art. 2 of the Law on CCP. Otherwise, tax authorities may fine you in the same way as for not using a cash register. A Art. 14.5 Code of Administrative Offenses of the Russian Federation.

Victoria, good afternoon.
1. Photos for documents, photo printing, photocopies, document printing, production of magnets, business cards, calendars - refer to the provision of services. According to
Federal Law "On the Application cash register equipment(cash register) when making cash payments and (or) payments using payment cards",
“Organizations and individual entrepreneurs in accordance with the procedure determined by the Government Russian Federation, may carry out cash payments and (or) payments using payment cards without the use of cash register equipment in the case of providing services to the population, provided they issue the appropriate strict reporting forms.” Accordingly, for this field of activity, when working on the simplified tax system, a cash register is not needed.
But selling photos of goods is already retail trade, and in this case you don’t need to bypass a cash register when working on the simplified tax system.
So consider two cases:
- choose a taxation system - UTII and then neither for services nor for retail You won't need a cash register
-install a cash register

2. Terminal for servicing bank cards:

If you plan to install a terminal solely for accepting payments for purchases in your store, then in fact this will only change the form of payment for purchases (payments through the terminal are equivalent to non-cash payments), so you need a bank account. If all your customers pay for purchases through bank cards, using a payment card not through the one installed in your trading floor payment terminal, and through an ATM - the seller does not have to punch a cash receipt, since payment is made through the payment agent, which is the ATM in in this case, which issues the check. These will be non-cash payments with funds credited to your current account.
Another question is if you rent out a place in your premises for a bank terminal, and accordingly receive income from renting out the place. Then if your tenants are ready to pay you in cash, then a current account is not needed. But for this type of activity you cannot work on UTII; the simplified tax system is suitable here.

You can combine two types of activities: UTII and simplified taxation system with separate accounting.

Regarding opening a current account, it is very convenient for paying taxes; if you connect to Internet banking, you will be able to make payments without leaving your workplace. You only need a computer and Internet access. But you need to pay fixed contributions Individual entrepreneurs, contributions and payroll taxes employees, advance payments USN.

3. If there is no legal need to install a cash register, you must write out to the buyer or client and give him after payment the BSO - a strict reporting form. You can develop the BSO form yourself, indicating all the required details and approve it by order of the individual entrepreneur.
The BSO must necessarily contain the following details:
- name of the document;
- serial number of the document, date of its issue;
-name for the organization (last name, first name, patronymic - for an individual entrepreneur);
-taxpayer identification number assigned to the organization ( individual entrepreneur), who issued (issued) the document;
-name and quantity of paid goods purchased (work performed, services rendered);
the amount of payment made in cash and (or) using a payment card, in rubles;
- position, surname and initials of the person who issued the document, and his personal signature.
BSO forms can be produced in two ways:
1. Order from a printing house. Usually printing houses already have ready-made templates, You simply enter your details and the printing house will produce the required quantity for you.
2. Print forms using an automated system. This device is similar to a cash register, but it does not need to be registered with the tax office and it costs less, about 5,000 rubles.
It is necessary to take into account, store, issue and write off BSO in different ways:
When working with printed forms:
- the forms must be accepted by the employee responsible for their storage, recording and issuance. The individual entrepreneur must enter into a liability agreement with such an employee.
- the employee must draw up an acceptance certificate for the BSO.
-the acceptance certificate must be signed by the individual entrepreneur and members of the commission for accepting the forms. The composition of the commission is approved by order of the individual entrepreneur.
-accounting of forms is maintained in the BSO accounting book. The accounting book form is developed and approved by the individual entrepreneur.
- the form stubs are stored for five years, after which a BSO write-off act is drawn up and the stubs are disposed of.
When working with forms produced using an automated system:
-forms are taken into account by the system itself, so there is no need to maintain a BSO accounting book.
Monitoring compliance with the rules for using strict reporting forms is carried out by employees of the Federal Tax Service. In the event of an inspection, you will need to provide inspectors with a BSO accounting book or information from an automated system about the number of issued forms for inspection.

The concept of a strict reporting form

These include:

• receipts;
• travel documents;
• air and train tickets;
• tourist vouchers and other documents.

The document regulating the use of BSO is the regulation approved by Decree of the Government of the Russian Federation dated May 6, 2008 No. 359.

In 2016, Law No. 54-FZ underwent significant changes introduced by the Law “On Amendments...” of July 3, 2016 No. 290-FZ (hereinafter referred to as Law No. 290-FZ), which also affected the BSO.

In particular, the law defined BSO, and now, in accordance with Art. 1.1 of Law No. 54-FZ (as amended by Law No. 290-FZ), the strict reporting form for an LLC is primary documentation company, which is comparable to a cash receipt and is formed at the time of mutual settlements between the buyer and seller when providing services. This document must meet the following requirements:

• contain information that confirms the fact of mutual settlements;
• comply with the current legislation of the Russian Federation on the use of cash register equipment (CCT).

Previously, the list of services to the population, the provision of which can be issued by BSO, was established by the OKUN classifier. However, the latter was canceled and now you need to be guided by special keys that help you find in the current OKVED classifier 2 analogue of OKUN service.

Is it possible to download a strict reporting form for an LLC on the Internet: production rules

The ability to simply download a sample strict reporting form for an LLC from the Internet, print it on a printer and use it in the company’s document flow is not provided.

Previously, the use of BSO was regulated by Resolution No. 359, according to which the mandatory details of the BSO were the data of the printing house that produced it (clause 4). Accordingly, the production of forms had to be done using a printing method.

The latest changes to the rules for the formation of BSO were made by the above-mentioned Law No. 290-FZ:

• According to Art. 1.1 of Law No. 54-FZ as amended. of Law No. 290-FZ, forms must be generated using an automated system for BSO.
• Paragraph 1 of this article classifies this technique as CCT.
• In accordance with paragraph. 3 p. 1 art. 4 of Law No. 54-FZ, it is possible to use automated systems only when paying for services.

Previously, the possibility of using such systems was also provided for in paragraph 4 of Resolution No. 359. Special requirements for them were established by paragraph 11 of this resolution; they were similar to the requirements for cash registers, but automated systems were not cash registers and, accordingly, not required registration with the tax office.

PLEASE NOTE! Old order use of BSO can be saved until 07/01/2019 (Clause 8, Article 7 of Law No. 290-FZ). After the specified date, you should be guided by the requirements of the new edition of Law No. 54-FZ.

BSO forms

For some types of activities, SSR forms are developed by the relevant authorities regulating their implementation. For example:

• The form of the tourist voucher was approved by order of the Ministry of Finance of Russia dated July 9, 2007 No. 60n.
• The form of receipt for receiving an insurance premium (contribution) (Form No. A-7), used in insurance activities, was approved by Order of the Ministry of Finance of Russia dated May 17, 2006 No. 80n.
• The form of receipt for payment for veterinary services used by veterinary clinics was approved by Order of the Ministry of Finance of Russia dated April 9, 2008 No. 39n.
• The form of the pawn ticket and safety receipt used by pawnshops was approved by Order of the Ministry of Finance of Russia dated January 14, 2008 No. 3n.
• The form of the cinema ticket was approved by order of the Ministry of Culture of Russia dated December 8, 2008 No. 231.

If standard form The BSO is not approved, then the company can develop it independently and approve it by order on accounting policies. However, in this case it is necessary to take into account the requirements of paragraphs. 3, 4 of Resolution No. 359 regarding the mandatory details that must be contained in any BSO. These include:

• Name of the document (receipt, subscription, travel document).
• Six-digit number and series.
• Name and legal address of the LLC.
• The type of service provided and its cost.
• The cost of the payment made.
• Date of settlement.
• Full name, position and signature of the employee accepting payment.
• Information about the printing house (name, tax identification number, address).
• Order number, circulation and year in which the form was completed.

New requirements for BSO details

The novelties of Law No. 290-FZ established additional requirements for mandatory details. The new details that must be indicated on the BSO from 2016 include:

• information about tax system, which the seller uses;
• serial number indicated on the fiscal drive;
• time and place of settlements;
• OFS website address (fiscal data operator);
• VAT rate and amount;
• form of payment (cash or electronic payment);
• in case of transfer of BSO electronically - e-mail and telephone number of the buyer.

PLEASE NOTE! If the document form does not contain a tear-off spine, then when filling it out it is necessary to make a copy of it, since duplicating the series and BSO number is expressly prohibited by clause 9 of Resolution No. 359.

The essence this requirement is to ensure the uniqueness of each BSO published by the company, so the numbers on them should not be repeated.

The company can choose the series for the BSO independently, and when producing the next series of forms, it must ensure that the form numbers continue sequentially.

Requirements for accounting and storage of BSO

The procedure for the receipt and disposal of BSO at an enterprise is regulated by Resolution No. 359. The requirements for accounting and storage of BSO are also commented on by the Ministry of Finance in letter No. 03-01-15/10. They are as follows:

• The BSO document flow is carried out by a special commission, which is created at the enterprise by order of the manager.
• The order also appoints a person who will be responsible for filling out and issuing forms. This person is financially responsible, for which a corresponding agreement is drawn up.
• Forms are accepted according to the acceptance certificate, which is signed by the commission and the director.
• To record the forms, a special book is opened, which must be numbered, laced and sealed with the company’s seal and the signature of the manager. The form of such an accounting book is approved by the manager.
• BSO must be stored in a specially designated room (safe), to which access to unauthorized persons is limited. The responsible person must seal the premises to prevent theft or damage to forms.
• In order to control the availability of forms, the Commission periodically conducts an inventory.
• BSO are stored for 5 years, after which they are disposed of, about which a report is issued. Forms are destroyed by burning, tearing, or transferred to specialized companies providing recycling services.

Thus, BSO, equated to cash receipts, allows you to refuse to use a cash register. It is a primary accounting document, the requirements for the formation of which are determined by law. Special requirements are also put forward for the recording and storage of this document.