You can use BSO if the services you provide are contained in OKVED2 or OKPD2; if your service is not in these directories, but it is a service to the public, then using BSO is also possible. If you are on UTII and provide services to the population, without having a cash register, then you have the obligation to issue BSO to clients. Issuing BSO is prohibited if you work with a legal entity, i.e. your counterparty is an organization if goods are sold for cash. A strict reporting form is issued to all clients paying for services, and not upon request. There is no need to register BSO with the tax office.

So, for example, strict reporting forms are: railway and air tickets, receipts, tourist vouchers, work orders, coupons, subscriptions, etc.

ATTENTION: According to the Federal Law of July 3, 2016 No. 290-FZ, from February 1, 2017, strict reporting forms will have to be generated not only in paper, but also in in electronic format to send them to the tax office after each settlement with clients. Most likely, for this purpose you will have to install online cash register with the function of data transfer to the Federal Tax Service. Read more about the innovation.

For certain types of activities, there are specially developed and approved forms of BSO, for example, BSO, used in the provision of services for the transportation of passengers and luggage or in the provision of services by cultural institutions.

But in most cases, organizations and individual entrepreneurs can independently develop their own forms of strict reporting forms. But at the same time, the BSO must contain those established by law required details.

Required BSO details:

Document name series and six-digit number
Last name, first name, patronymic of individual entrepreneur or name of organization
For an organization, the address of its location is indicated
Type of service and its cost in monetary terms
Amount of payment made in cash or by payment card
Date of payment and document preparation
Position, full name of the person responsible for the transaction and the correctness of its execution,
his personal signature, seal of the organization or individual entrepreneur (if used).
Other data characterizing the specifics of the service provided

Where to print

You can print BSO either in a printing house or yourself using automated system(in particular, created on the basis of cash register systems), which does not need to be registered with the tax office.

It is impossible to make BSO on a computer and print it on a regular printer.

Accounting and use at work

Do not forget that BSO is a replacement for cash receipts, so it is necessary to maintain.

1) When producing forms in a printing house for individual entrepreneurs and organizations, the following procedure is proposed:

Assigned financially responsible person for receiving, storing, recording and issuing forms (an agreement on financial liability is concluded), or the individual entrepreneur himself (the head of the organization) assumes these responsibilities.
The received new BSO forms are accepted by the financially responsible person in the presence of the commission, all this is recorded in the acceptance certificate.

Someone will ask why make everything so complicated: the commission, the person in charge... But no one forces everything to be observed so literally. Depending on who you are - an individual entrepreneur or an organization, how many employees - the procedure can be simplified.

But please note that BSO forms are important document, and if later, during an audit, it turns out that some of them are lost or, for example, the number of forms (tear-off counterfoils) and the amounts indicated on them do not correspond to the amount of revenue, then the tax office will ask you many questions.

So, we found out that forms are accepted for accounting on the basis of an acceptance certificate.

The accounting of forms itself is carried out in book of accounting forms of strict reporting , you can use form 448 according to OKUD 0504819.
Such a book should have columns where data on BSO received from the printing house is entered (date of receipt, name of BSO, quantity, series, number from such and such to such and such).
There must also be columns for the forms issued for use by the responsible person (date of issue, name of the BSO, quantity, series, number from such and such to such and such, to whom it was issued and his signature).
In addition, the current balance is reflected for each name, series and number of the BSO, which must be confirmed during the inventory.
An inventory of strict reporting forms is usually carried out simultaneously with an inventory of cash in the cash register. The results of this inventory are reflected in a special form INV-16.

2) When making forms yourself.

The automated system, on which forms are independently produced, also keeps records of BSO forms. All necessary information (issued quantity, series, numbers, etc.) is recorded and stored in the system memory. Therefore, in this case, there is no need to keep a book of strict reporting forms.

Accounts with clients

1) At the time of settlement with the buyer, the entrepreneur himself or his employee fills out the BSO with all the required details, in particular the amount received from the client.

2) If the form has a tear-off part, then tear it off and keep it for yourself, and give the main part of the form to the buyer. If the form does not have a tear-off part, then fill out a copy of the BSO, which you keep for yourself, and the original for the buyer.

3) And at the end of the working day, based on the BSOs issued for the day, you draw up a cash receipt order (CRO) for the total amount of these issued BSOs (for the amount of revenue for the day).

4) Then based on cash receipt order(PKO) make an entry in the cash book. It will be more convenient for individual entrepreneurs to make an entry in KUDiR, because maintaining a cash book is not mandatory for them from 06/01/2014

BSO can be stored in any convenient place for 5 years. At the end of this period, but not earlier than a month from the date of the last inventory, copies of the BSO or tear-off spines are destroyed on the basis of an act of destruction drawn up by a commission created by the individual entrepreneur or the head of the organization.

Fines for failure to issue a strict reporting form

Failure to issue a BSO form is equivalent to failure to issue a check. And this, in accordance with Art. 14.5 of the Code of Administrative Offenses of the Russian Federation, entails a warning or an administrative fine:

For individual entrepreneurs - from 3000 rubles. up to 4000 rub.
For organizations - from 30,000 rubles. up to 40,000 rub.
For citizens - from 1,500 rubles. up to 2,000 rub.

Strict reporting form - a document that, in accordance with the procedure established by law, can replace 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 economic entity, for example, an individual entrepreneur or LLC, Money 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. Now in the field of legal regulation of the circulation of BSO, a situation has arisen in which the use of the documents in question is actually regulated by two different sources of law - 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 more details.

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 entities providing 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 based 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 normative 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 his subordinate employee, 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? new edition 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 generation 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 indicator 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 new list 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 there is a clause in the law: the company is obliged to carry out these actions if it has technical access to 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 release and repair various types 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 can 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;
valuable papers;
creative items, handicrafts, if they are made by the seller himself.

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

Summary

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 CCP and BSO can have both advantages and disadvantages, which will probably most often be determined during the practical use of 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.

When it comes to the use of BSO by businessmen and entrepreneurs, it is safe to say that the interest of readers extends not to vouchers and work orders approved by the Ministry of Finance, but to the ability to accept payment for services using receipts, bypassing the need to install a cash register. Let's talk about the use of BSO in entrepreneurial activity and the features of using these documents in modern business.

What is BSO for individual entrepreneurs?

Cash payments require the mandatory use of cash registers, but legislators in some cases allow the use of strict reporting forms, replacing them with cash receipts, i.e. confirming the fact of payment. This can be done if the individual entrepreneur uses PSN or works for UTII, providing services to individuals and entrepreneurs.

Today, instead of issuing cash receipts, they are required to provide customers with payment receipts.

Please note that replacing the issuance of cash receipts with receipt forms is prohibited when making payments to organizations, i.e. legal entities, here it is assumed that the transaction must be completed by KKM check. In today's realities, there remains a small list of services provided by individual entrepreneurs, where the use of BSO is applied. It is covered in the law on CCP No. 54-FZ of May 22, 2003 (Article 2). Individual entrepreneurs with a patent and UTII have the right to issue BSO until 07/01/2018, in the future they will have to switch to online cash registers.

The above-mentioned law on cash registers provides a list of types of services that give the right to work for BSO due to the specific nature of the activity and remoteness, so BSO for individual entrepreneurs do not lose relevance.

Strict reporting forms for individual entrepreneurs

There is no universal form of BSO for individual entrepreneurs, so every businessman is free to choose or develop his own document acceptable for his activities.

The use of BSO in the work of individual entrepreneurs is regulated by government decree No. 359 dated May 6, 2008, which provides recommendations on the availability of mandatory details. On its basis, today individual entrepreneurs independently create the form, guided by the conditions set forth in the legislation. The document must contain:

Name, series and six-digit number;
Full name and position of the person responsible for issuing the form and its accuracy;
INN, OGRNIP, address of the enterprise;
Services provided and their cost;
Dates of document preparation and payment;
Signature confirming receipt of money and seal of the individual entrepreneur;

It is not forbidden to supplement the set of details with others that are necessary from the point of view of a businessman.

BSO forms for individual entrepreneurs: how to purchase

It is easy to develop your own BSO form, focusing on the conditions established by the legislator. The entrepreneur will have to order the generated version of the form from a printing house or perform it in an automated mode using special equipment created by analogy with a cash register, but which does not require registration with the Federal Tax Service. Such systems are equipped with a storage device and store all issued receipts in memory for 5 years. In this case, the individual entrepreneur is obliged, at the request of the Federal Tax Service, to provide information from such an automated system about documents, information about the issuance of which is stored in its memory.

The decree does not imply simply printing out the BSO on a computer. However, in every printing house or specialized printing house you can purchase ready-made receipt forms that comply with legal requirements and are convenient for processing services.

How to fill out strict reporting forms for individual entrepreneurs

All fields on the receipt form must be filled in. If the document contains a tear-off coupon that the client is entitled to as proof of payment for the service, then it is filled out in the same way as the main document, signed, torn off and remains with the buyer. We offer a sample of filling out a strict reporting form for individual entrepreneurs:

If the BSO does not have a tear-off coupon, then it must be filled out in 2 copies (at least). When an entrepreneur provides for the production of two copies of the original, this must be specified when ordering. Copies of a document can be made using carbon paper, or in a book of forms, the sheets of the second and third copies are treated with a special impregnation during production and the entries are copied when filling out the original.

BSO for individual entrepreneurs providing services to the public is a factor in recording cash payments, so it is important to adhere to the requirements of cash discipline in the preparation and recording of receipts. Filling out strict reporting forms for individual entrepreneurs is subject to certain rules. They are usually issued immediately after receiving payment in cash or with bank card. It is not allowed to fill out the form late, or, conversely, before receiving payment.

Receipts purchased at the printing house are recorded in the BSO registration book. They are entered into it with full names, numbering and series. This register is a laced and numbered journal, stitched, certified by the entrepreneur’s signature and seal. BSO accounting is carried out by a businessman or a person with whom an agreement has been concluded on responsibility for accepting cash.

Each form is filled out without amendments or erasures. Corrections to the document are not permitted. Such copies are automatically considered damaged and should not be thrown away. They are marked “damaged”, crossed out diagonally and attached to the receipt book as evidence that no money was received for them.

The main analogy of these types lies in the work of an economic entity directly with the population. In this case, cash receipts are replaced with strict reporting forms. What is BSO?

General information

First of all, a strictly accountable form is considered a document certifying the fact of receiving cash from the population. This is an alternative to a cashier's check.

An important condition is the availability of the services provided in.

At the same time, an entrepreneur or organization saves on servicing cash registers and spends only on purchasing BSO. When making payments between organizations, such forms are not used. The exception is settlements between individual entrepreneurs.

This is what the Supreme Arbitration Court ruled.

Establishes the mandatory use of cash register systems when making cash payments by all organizations and individual entrepreneurs.

At the same time, the law allows not to apply cash register equipment, if services are provided to clients with the subsequent issuance of BSO. This decision is due to minimizing costs for small entrepreneurs providing household services.

Basic terms

The concept of “strict reporting form” means a document issued by an organization or individual entrepreneur legally to individuals using their services.

This is also the name of the form that forms the basis of the corresponding document. What is BSO in accounting? This is the primary accounting document confirming the fact of a cash transaction.

The strict reporting form must display information confirming the fact of the legal relationship between the user of the services and the entity providing them.

You cannot use BSO when selling goods or when the recipient of services is a legal entity. Certain technological requirements also apply to BSO. Non-compliance with these makes it impossible to use such forms.

The list of such requirements includes:

Accordingly, BSOs can be produced in digital form.

But at the same time, automated systems must be used that can:

prevent unauthorized access;
record all transactions with electronic BSO for five years or more.

If it is not possible to form a form from the main part and the spine, then the client is given an undivided form and a copy of it is issued at the same time.

Strict reporting forms are divided into approved and independently developed. For certain types of activities, it is permitted to use only approved BSOs developed by federal authorities.

All BSO are subject to the strictest safety during the period approved for such documentation. Strict reporting forms are written off solely on the basis of the act. The subject has the right to create such an entity independently.

What is their purpose

BSO can be found in different places. They are often used as a sales receipt in small stores. Tickets, travel documents, vouchers, and coupons are issued on such forms. In different economic spheres The purpose of BSO varies.

Moreover, it is different appearance documents. So, when providing services, the BSO replaces a cash receipt, confirming the payment process.

Also, documents of a strictly approved form that have identifying characteristics are drawn up on such forms. For example, these could be work books, passports and more.

Current regulatory framework

The use of BSO is allowed only when providing services to the public. Letters from the Ministry of Finance of the Russian Federation until October 2012 established that such services included the types listed in OKUN.

Although some of these services are essentially works, strict reporting forms are still used for them. presented a slightly modified opinion.

In accordance with its provisions, BSO can also be used for applications not included in the OKUN list. However, the use of forms when selling goods is still not allowed.

Even when an entrepreneur does not use CCP on the basis, he does not have the right to use BSO.

Previously, the use of strict reporting forms was allowed only for those types of activities for which approved forms existed.

Allowed subjects to independently develop the necessary forms and print them.

However, the Ministry of Finance of the Russian Federation does not allow printing such documents on a regular computer. To do this, an automated system should be used. But more often BSO is still produced in printing houses.

What applies to strict reporting forms?

It is customary to classify as BSO:

season tickets;
travel tickets;
coupons and the like.

Federal regulations and legal documents do not establish a comprehensive list of BSO types. But in any circumstances, strict reporting forms mean documents equivalent to a cash receipt.

This is exactly what is said in paragraph 2 of the Government of the Russian Federation No. 359. According to clauses 5 and 7 of Resolution No. 359, federal authorities are free to ratify BSO forms for any type of service.

The approved formats are strictly used in the Russian Federation by all entities providing the corresponding service to the population. Public transport tickets are also considered strict reporting forms.

Their structural appearance is determined by theses. Draws up a form for the provision of services by hotels, hotels, campsites.

At the same time, the form previously used by hotels is an outdated form and cannot be used instead of a cash receipt.

It is determined that when organizations and individual entrepreneurs provide services that are not regulated by federal legislation regarding the application of SSO, they can create appropriate forms independently.

But at the same time, the developed forms must have all the required required components.

Required details

Clause 3 of Regulation No. 359 defines the mandatory details that strict reporting forms must have.

In particular these include:

Title of the document;
series and six-digit number;
name of the economic entity using SSO;
TIN of the organization or individual entrepreneur;
type of service and its cost;
the actual amount received for the provision of the service;
date of receipt of payment;
position of the employee who accepted the cash, his full name. and signature;
seal of the individual entrepreneur or organization, if any.

If the form is produced by printing, then it must certainly contain the details that are established by Resolution 359 (Article 4). These include information about the printing house, the circulation of forms, and the date of their production.

For forms made using automated systems, the presence of such details is not required. On given time outdated forms of strict reporting forms are not used. But it is permissible to take them as a basis when developing new forms.

It is important that forms prepared in this way do not need to be registered anywhere. And if the tax office requires mandatory registration, then this requirement is illegal.

Sample transfer and acceptance certificate

Strict reporting forms received by the organization from the printing house must be accepted by the person responsible for storing such documents, recording them and issuing them.

For uninterrupted activities on the receipt/transmission of forms, the organization must have a stable functioning commission. It is considered her duty to control the supply of BSO.

Reception must be carried out under a commission approved by the immediate head of the economic entity. Based on the results of acceptance, a BSO acceptance and transfer certificate is prepared.

Can be compiled in any form. The form according to OKUD 070000 is taken as the basis. Before drawing up the act, the responsible employee is obliged to check the forms by numbers, series, and quantities.

It is also necessary to check the accompanying documents of the transferring party. The inspection is carried out in the presence of members of the commission. The act certainly displays in detail all the data on the forms.

The act is signed by the commission and sent for approval to the head of the organization or individual entrepreneur. Based on the approved act, the responsible person accepts the forms for accounting.

If it is necessary to issue a BSO, a transfer act is drawn up. The nature of the transfer can be temporary or quantitative. When transferring forms for a certain time, the act indicates a specific period.

In the same way, with the quantitative nature of the transfer, the number of transferred forms is prescribed. When issuing the BSO, a note is made in the form log book.

Acts are stored in the BSO Accounting Book throughout the entire period of application of this journal. Stored documents are checked during inventory in the usual manner.

Their storage periods are determined by management depending on the storage periods of the BSO accounting logs. At the end of the storage period, the acts are destroyed in the manner specified for the BSO.

If instead of a cash receipt

In most cases, cash receipts are provided for cash payments to customers. In the absence of cash registers, strict reporting forms are used.

This procedure is determined by Article 2, Clause 2 of Federal Law No. 54. As a rule, strict reporting forms are used instead of a cash receipt by small companies and private entrepreneurs who provide household services to the population.

It is allowed to replace a cash receipt with a BSO if:

Automated system

Strict reporting forms can be produced through the use of automated systems. This is provided for in paragraph 11 of Resolution No. 359. It also outlines the main legal requirements to such a service.

This method of preparing forms is convenient in that it can be carried out directly at the workplace if necessary. All you need is a computer and a printer.

It simplifies the process of using BSO and eliminates the need to maintain a BSO accounting book. The system itself records all the necessary data. The automated system is reliably protected from unauthorized access.

That is, it is impossible to correct or correct the form or print it twice. Each form created by the system is assigned a unique number and series.

All operations carried out using BSO are automatically taken into account. Printing forms on a regular printer without the participation of an automated system is strictly prohibited.

The only disadvantage of an automated system is its high cost. For this reason small organizations It is extremely irrational to use it.

However, you can use the online service. In this case, constant access to the Internet and a printer are sufficient. In addition, it is acceptable to print several blank forms when you need to receive payment in places where there is no Internet.

Electronic data bank

At the moment, Orders and Letters of the Ministry of Finance of the Russian Federation have approved more than two hundred types of different forms of strict reporting forms. It is very difficult for a novice entrepreneur to understand this abundance when choosing the desired BSO format.

Studying current legislation and the latest regulations requires a lot of time. In this case, an automated system becomes an excellent solution.

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 certain types of 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, 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 allow 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 existence of legal disputes shows that such actions are not approved by the tax authorities. 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 an ordinary computer is not suitable for the production 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 draws up an act of acceptance of the forms in any 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 provision of the service and the proceeds ended up in the cash book for that day, then no one will be able to hold you administratively liable just for the lack of a BSO accounting book and acts on their acceptance and destruction. 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 Guidelines 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

date			From whom it was received and to whom it was released	Basis (name, number and date of the document)	Coming		Consumption			Remainder
number	month	year	From whom it was received and to whom it was released	Basis (name, number and date of the document)	quantity	series and form number	quantity	series and form number	signature of the person receiving the forms	quantity	series and form number
1	2	3	4	5	6	7	8	9	10	11	12
01	08	2010	Printing house	Consignment note dated 01.08.2010 No. 509	1000	LH 000001 - LH 001000	-	-	-	1000	LH 000001 - LH 001000
02	08	2010	A.V. Merkuryev	Order of the head dated January 11, 2010 No. 5	-	-	70	LH 000001 - LH 000070		930	LH 000071 - LH 001000

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

Contents of operation	Dt	CT	Amount, rub.
On the day of purchase of receipts (01.08.2010)
The costs of purchasing receipts are reflected (1062 rub. – 162 rub.)	26 “General business expenses”		900,0
VAT reflected on receipts		60 “Settlements with suppliers and contractors”	162,0
VAT on receipts is accepted for deduction	68-VAT	19 “Value added tax on acquired assets”	162,0
Receipts in conditional valuation are accepted for off-balance sheet accounting (0.9 rub. x 1000 pcs.)			900,0
On the day of issuing receipts to the shoemaker (08/02/2010)
Receipts were issued to the shoemaker (0.9 rub. x 70 pcs.)		006-1 “Receipt forms in accounting”	63,0
Receipts were issued to the shoemaker (0.9 rub. x 70 pcs.)			63,0
The shoemaker reported on used and damaged receipts ((5 pcs. + 2 pcs.) x 0.9 rub.)		006-2 “Receipt forms from the performer”	6,3

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.