A strict reporting form is an alternative to a cashier's check, or a document that certifies the fact of cash payment when rendering goods or services to the public. Until now, entrepreneurs could choose whether to use cash registers or write out this form. However, after the change in the law on the use of cash registers and the transition of business to online cash registers, the requirements for BSO also changed. What this document can now be, and who has the right to use it, will be discussed in this article.

Forms of strict accountability include a variety of documents on the provision of various services to the population. These are railway, bus and air tickets, various receipts, vouchers, repair orders, subscriptions, coupons and the like. The current version of Federal Law No. 54-FZ dated May 22, 2003 “On the use of cash registers in cash settlements and (or) payments using payment cards” has become revolutionary not only in terms of the introduction of online cash registers, but also in terms of requirements and the possibility of using strict reporting forms (SRF), which were equal in value to cashier's checks and replaced them in the absence of cash registers. Any entrepreneur or organization providing services to citizens should have issued such a document in case of payment in cash or with a plastic bank card. Strict reporting consisted in the procedure for the manufacture of such forms and the requirements for their design and storage. All these points were regulated by government decree 359 on strict reporting forms. However, in 2017 the situation changed, and not all businessmen retained the right to use BSO. The requirements have also changed.

Who can use the old strict reporting forms in 2019

The norms of Article 7 of Federal Law 290-FZ of 07/03/2016 determine that BSO can be applied under the old conditions only until July 1, 2019. The relevant changes were adopted on behalf of the President of Russia. Representatives of small businesses not related to trade and public catering were allowed to work without the use of online cash desks for another year. However, even before this date, far from everyone is allowed to issue a BSO, but only to such categories of businessmen as:

• organizations and individual entrepreneurs that, until January 1, 2017, from the moment they started their activities, used strict reporting forms instead of a cash register when providing services to citizens;
• organizations and individual entrepreneurs that began to provide such services for cash from January 1, 2017 and have the right to work without a cash register on the basis of Federal Law No. 54-FZ (i.e. they use UTII or PSN).

An example of an old version of a receipt for the provision of services by an entrepreneur looks like this:

All other categories of business, as a rule, are required to use exclusively cash registers with the ability to generate and transfer checks to the fiscal authorities in electronic form. If they fall into the number of exceptions, they will now have to use the new BSO, the requirements for which have changed significantly.

There are also strict reporting forms for LLC 2019, a sample of which is approved at the state level by the relevant ministries. As a rule, these are documents issued by various institutions and organizations with or without state participation, but in relation to services that are subject to control by authorized bodies. For example, you cannot use your BSO form in the following cases:

• provision of veterinary services (“Receipt for payment for veterinary services”, approved by order of the Ministry of Finance dated April 9, 2008 No. 39n);
• provision of parking (receipt approved by order of the Ministry of Transport of June 24, 2014 No. 166);
• excursion services, showing films, performances, performances (“Ticket”, “Subscription” and “Excursion ticket”, approved by order of the Ministry of Culture dated December 17, 2008 No. 257);
• organization of recreation in sanatoriums and boarding houses (“Tourist ticket”, approved by order of the Ministry of Finance dated July 9, 2007 No. 60n);
• pawnshop and pledge actions (“Pledge ticket” and “Safe receipt”, approved by order of the Ministry of Finance dated January 14, 2008 No. 3n);
• transportation of passengers and luggage by air and rail.

However, even on such unified forms, all the required details must be present.

Form of strict reporting for IP 2019: sample and required details

BSOs are legally equated in their value to a cashier's check, with all the ensuing consequences. This means that if the client to whom the service was provided did not receive such a form in his hands, the organization or individual entrepreneur will be liable as for failure to present a cash receipt. In addition, now strict reporting forms cannot be independently developed and ordered from a printing house. They can only be formed by a special automated system for strict reporting forms, which largely repeats cash registers. All the requirements imposed by law on cash registers apply to it, namely: such systems must be registered with the tax authorities and comply with the requirements for their use.

A sample of a new automated BSO looks like this:

The installed automated system for strict reporting forms will not only generate a BSO, a sample of which is designed specifically for the provision of this service, but also transfer fiscal documents to the Federal Tax Service through a data operator, store information about them and print them on paper, that is, perform all those operations who make online checkouts. At the same time, the automated system will not be able to replace the cash register, since its use is allowed only for payments for services, but not for goods sold. However, some CCP models are universal, although their manufacturer must declare this before including them in the register. Moreover, now in the application for registration of a cash register with a tax authority, its owner must indicate that a particular unit will be used exclusively for payments for services and the formation of a BSO.

The strict reporting form, the sample of which is approved for work by Article 4.7 of Federal Law No. 54-FZ, contains twenty mandatory details. It is noteworthy that they are identical with the mandatory details of a cash receipt, which are regulated by the same article. Most of the required information has been preserved, in particular, such as:

• Title of the document;
• form series and its six-digit number;
• the name of the legal entity or the surname, name, patronymic of the individual entrepreneur;
• organization address;
• type of service provided;
• service cost;
• the amount of payment made in cash or by bank card;
• date of payment;
• Full name and position of the person who accepted the money and issued the document.

BSO, which must be issued by bank paying agents, contain additional details, as provided for in paragraphs 3 and 4 of the above article. One of these additional details, which, according to the order of the Government of the Russian Federation, must have all forms of strict reporting, are the product nomenclature code and a special two-dimensional QR code. The last of them, in fact, contains all the other data specified in the document, namely:

• date of operation;
• settlement time with the client;
• serial number of the BSO;
• established sign of calculation;
• payment amount;
• fiscal document number;
• serial number of the fiscal drive.

Such a barcode must contain all forms of strict reporting for individual entrepreneurs or organizations, it is located in a place specially designated for it. That is why, even if the paper itself on which the forms are printed may have an original design, the document should not be printed in a printing house and filled out manually or on a conventional printer. However, businessmen have the right to add their details to the document if the specifics of their activity require it.

The legislators made the transition to compliance with all new requirements for these settlement documents smooth. Some of them, for example, the names and number of services rendered, will remain optional when carrying out the types of activities listed in paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation by entrepreneurs and legal entities using preferential taxation systems, in particular: USN, UTII, PSN and ESNH, until January 31 2021. Such relief, however, does not apply to businessmen who trade in excisable goods and at the same time provide services to the population, they will have to indicate the entire range already in 2019.

Features of the new BSO

It is now possible to issue forms confirming the fact of payment for the services rendered, not only to the population and individual entrepreneurs, but also to legal entities. Whereas in the previous version of the law on cash registers, the scope of BSO recipients was limited only to individuals. Now the legislation does not provide for such restrictions. When making payments using electronic means of payment, it is also necessary to issue receipts. The tax authorities include not only payment plastic cards, but also electronic wallets used for settlements on the Internet. At the same time, the electronic form of the receipt is legally equal to the analogue printed on paper.

A strict reporting form cannot be used instead of a cashier's check. This means that when paying for goods, it is necessary to issue a check of the established sample, generated on a cash register. However, the reverse situation is not prohibited by law. If the same businessman trades and provides services to the public at the same time, he may not start a separate system and issue cash receipts to all customers in the manner prescribed for strict reporting forms in 2019. This is prohibited only when working on the Internet, in which case you will have to install a separate CCP and an automated system.

Strict reporting form (BSO) instead of a CCP check: what are the reporting requirements, in which case is a BSO issued instead of a CCP, storage and write-off of BSO.

In the case when small companies or private entrepreneurs providing various services to the population do not have a cash register, they can issue receipts instead. This is stated in the second article, the second paragraph of the Federal Law of the Russian Federation of May 22, 2003 (No. 54 F3). About working with such documents, it is written in the Decree of the Government of the Russian Federation No. 359 of 05/08/2008.

In what cases is it allowed to use BSO instead of CCP?

• This document applies only when it comes to cash settlements with the population. If the client is a legal entity, it is prohibited to apply BSO;
• You can issue this form only if the company provided services, and did not sell goods;
• Entrepreneurs who work in a voluntary taxation regime and on a patent can work without a cash register. When a customer requests a check, they must issue him a BSO (in the case of providing services to the public).

Requirements for strict reporting forms

The BSO should include the following information:

• Series, number and name of the receipt;
• Information about the seller: full name for PE (private entrepreneur) and name and form of ownership for organizations;
• Individual taxpayer number;
• Type and name of the service provided;
• Service cost;
• Amount of payment (cash or bank card);
  Date of the operation;
• Position, full name and signature of the person who performed the operation;
• who provided the service;
• Other details that may indicate the specifics of the service.

Accounting for strict reporting forms in accounting and storage

Basic rules for accounting and storage of documentation that belongs to the category of "strict reporting":

1. Accounting for such securities is kept in a separate register of document forms. There are a number of requirements for such a journal. Basic requirements: the journal must be kept neatly and no errors or corrections should be made in it. It must be numbered, sealed, laced and certified by the signature of the director and chief accountant of the enterprise.

2. If a shortage of BSO is detected, it is necessary to create an act, which indicates the series and numbers of the missing forms. The act is signed by a special commission. The committee is created by the director of the organization.

3. The movement of such documents must be recorded in a special card for their accounting.

4. Forms of strict reporting must be stored in safes or cabinets that are locked. At the end of each working day, the safe or cabinet must be sealed and sealed.

5. The used SA forms must be stored on the territory of the organization in specially designated places for at least five years. At the end of this period, an act is created on the destruction of forms of strict accountability and the roots are destroyed. Damaged forms are to be disposed of in the same manner as the roots from used CO papers.

6. Forms can be printed at a printing house, produced using automated systems, or filled out online.
If the production of strict reporting forms is carried out by an automated system, it must be protected from unauthorized access, and all reports must be stored for 5 years. Each BSO must have a number and a series. If the tax authorities require information about the documents, the organization must provide it.
In addition, there are online systems that allow you to print, cancel and organize reports online.

Write-off of strict reporting forms

The roots from the DSO are written off by a special write-off act. The procedure for writing off such securities is prescribed in the Decree of the Government of Russia No. 359 of 05/06/2008.

Decree No. 359 says that the company must keep the roots, which indicate the amount of funds received for at least 5 years. These spines are kept in sealed bags at all times to prevent theft or damage. After 5 years, the roots must be destroyed. To do this, a write-off act is drawn up, which indicates the numbers of documents to be written off. The act is signed by a special commission, which is created by the director of the enterprise.

Sample form of receipt of strict accountability

This is a form of a strict reporting form. As you can see, it is made in accordance with all the rules for the design of such documents. It contains all the information, it remains only to enter the date of the operation, the name of the service, the cost of the service, the responsible person (the person who issues the document), and sign and seal.

Sample of filling out the BSO form:

A receipt for each entrepreneur or company is printed individually, because the printed version requires the indication of data about a particular legal entity.

This form can be taken as a basis and, following its example, create a similar document for your enterprise. Remember that such documents must be printed in a printing house or using automated systems.

Remember that proper filling, storage, accounting, use and destruction of the BSO will save you from problems with the tax office, so be responsible for these documents and their completion.

See also a video about when you can issue strict reporting forms:

Related articles:

Internet service "My business": real help to an accountant

A.S. Kolosovskaya, tax consultant

How to work with strict reporting forms

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

As you know, organizations and entrepreneurs providing services to the public have the right to issue strict reporting forms (BSO )paragraph 2 of Art. 2 of the Federal Law of May 22, 2003 No. 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards" (hereinafter referred to as the Law on CCP).

In this article, we will look at how to properly work with such forms from the moment they are acquired until they are destroyed, as well as how to reflect the movement of BSO in accounting and tax accounting.

The form of the form depends on the type of service.

To determine which form you should use, you need to check to see if there is a valid approved form for your service. If there is such a form, then it is necessary to use it, and if not, you will have to develop the form of the form yourself. O pp. 3, 5, 7 of the Regulations on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers, approved. Decree of the Government of the Russian Federation of 06.05.2008 No. 359 (hereinafter referred to as the Regulation),. Recall that the belonging of the type of activity to public services is determined according to the All-Russian Classifier of Such Services (OKUN )All-Russian classifier of public services OK 002-93, approved. Decree of the State Standard of Russia dated 06.28.93 No. 163.

BSO forms approved "from above"

For certain types of services, BSO forms can be developed and approved by any federal authority. And pp. 5-7 Provisions. For example, the Ministry of Transport has the right to establish the forms of an air ticket and other documents used in the provision of services for the air transportation of passengers, baggage, cargo V paragraph 4 of Art. 105 of the Air Code of the Russian Federation; sub. 5.2.3 p. 5 of the Regulations on the Ministry of Transport of the Russian Federation, approved. Decree of the Government of the Russian Federation of 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 (no longer valid) :

• receipt for insurance premium )approved 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 Order of the Ministry of Finance of Russia dated February 9, 2007 No. 14n;
• tourist package A approved Order of the Ministry of Finance of Russia dated July 9, 2007 No. 60n;
• security ticket and safe receipt I approved Order of the Ministry of Finance of Russia dated January 14, 2008 No. 3n;
• receipt for payment of veterinary services G approved Order of the Ministry of Finance of Russia dated April 9, 2008 No. 39n.

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

• BSO, approved by the Ministry of Finance during the period of validity of the old Regulation on cash settlements without CCP (from 04/12/2005 to 05/20/2008), should be used by everyone who provides the types of services for which these forms were developed And clause 2 of Decree of the Government of the Russian Federation of 05/06/2008 No. 359; Clause 3 of the Regulations on cash settlements and (or) settlements using payment cards without the use of cash registers, approved. Decree of the Government of the Russian Federation of March 31, 2005 No. 171 (no longer valid);
• BSO approved before 04/12/2005 could only be applied until 12/01/2000 8clause 2 of Decree of the Government of the Russian Federation of 05/06/2008 No. 359; Letter of the Ministry of Finance of Russia dated June 9, 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 from them in the 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 the form can no longer be used as a strict reporting document. T Letters of the Ministry of Finance of Russia dated 07.08.2009 No. 03-01-15 / 8-400, dated 19.01.2009 No. 03-01-15 / 1-11.
  As a result, those who continue to use outdated BSOs are fined by the tax authorities under Art. 14.5 of the Code of Administrative Offenses of the Russian Federation for non-use of CCP. However, at the same time, they lose sight of the fact that the old forms usually have all the necessary details. Therefore, in most cases, the courts cancel the fine, explaining that the only requirement for the form is the presence of mandatory details in it. V Decrees of the FAS VVO dated 06/10/2009 No. A39-649 / 2009; FAS DVO dated March 25, 2009 No. F03-997 / 2009; FAS MO dated 07/07/2009 No. KA-A41 / 5848-09; FAS SZO dated 10/19/2009 No. A44-1605 / 2009; FAS CO dated 04.08.2009 No. А62-2237/2009. True, there is also a court decision in favor of the tax V Decree of the FAS DVO dated 03.06.2009 No. Ф03-2286/2009. However, recognizing that there was an offense, the court nevertheless released the service provider from liability due to the insignificance of the deed. O Art. 2.9 Administrative Code of the Russian Federation;
• old BSOs can also be used if the authority with the right to approve forms of BSOs has not yet developed them l clause 2 of Decree of the Government of the Russian Federation of 06.05.2008 No. 359.

BSO forms developed independently

If you find out that there is no mandatory BSO form for your services (and in most cases it is), then from May 2008 you have the right to independently develop a BSO form ABOUT Information letter of the Ministry of Finance of Russia dated 22.08.2008. 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 less details than indicated, but you can add additional details to the BSO O sub. "k" p. 3 of the Regulation. However, it is still not worth it to be especially zealous with additional details. After all, even if you, having filled in all the required details, do not fill out the details you additionally entered, then the court can theoretically equate this with the non-issuance of the BSO and you will be fined for not using the QC T Art. 14.5 Administrative Code of the Russian Federation.

The layout of the details in the form is also at the mercy of 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 with an order for the organization. You can take the old BSO form as a sample, removing from there links to the details of the regulatory document that approved the form form, and the OKUD code. By doing this, you will save yourself from unnecessary litigation about the legality of using the old BSO forms.

And one more common requirement for all forms: the form must ensure the simultaneous completion of a copy of the form or have a tear-off part b clause 8 of the Regulations.

Mandatory details of the BS ABOUT clause 3 of the Regulations :

• the name of the document, its six-digit number and series;
• name and legal form - for an organization or f. And. O. - for an entrepreneur;
• the location of the permanent executive body of the organization, and if there is none, another body or person who has the right to act on behalf of the organization;
• TIN of the organization or entrepreneur that issued the document;
• type and cost of the service;
• payment amount;
• 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 sub. "a" p. 8 of the Regulation;
• <или>all details of the BSO are filled in by typographic method during its manufacture And sub. "b" p. 8 of the Regulation;
• <или>all BSO details are filled in electronically e sub. "c" clause 8 of the Regulations.

Can a cash receipt order (PKO )unified form No. KO-1, approved. Decree of the State Statistics Committee of Russia dated 18.08.98 No. 88 replace BSO?

A PKO and a receipt for it can be used as a BSO if they are made in a printing house and they contain all the details required for a BSO. So do many courts. s see, for example, Decrees of the FAS ZSO dated November 5, 2009 No. A45-10533 / 2009; FAS PO dated 08.10.2009 No. А65-12792/2009. True, the presence of litigation shows that such actions do not cause approval from the tax authorities. There is also a court decision not in favor of the organization And Decree of the FAS SZO dated 03.09.2009 No. A21-1389 / 2009.

In addition, if you have cash receipts not just primary cash documents, but also BSOs, 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 a form on your own and use it.

How can I make a BSO

Forms of strict reporting must be produced b clause 4 of the Regulations:

• <или>typographically;
• <или>using automated systems.

In printing houses BSO were printed before. We only recall that the printed BSO must additionally indicate information about the manufacturer (abbreviated name, TIN, location, number and year of the order, circulation )clause 4 of the Regulations, clause 9 of the Regulations.

What is an automated system? In fact, to give clarifications on this issue is the competence of the Ministry of Industry and Trade A Letters of the Ministry of Finance of Russia dated 03.08.2010 No. 03-01-15/6-170, dated 03.02.2009 No. 03-01-15/1-43, dated 06.03.2009 No. 03-01-15/2-96. He hasn't released any clarification yet.

The regulation establishes only the requirements for an automated system, according to which it must A Clause 11 of the Regulations:

• be protected from unauthorized access;
• identify, record and save 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 a conventional computer is not suitable for the manufacture of BSO. The reason is that it does not provide protection, fixation and storage of information about the form. According to the Ministry of Finance and tax authorities, the automated system must meet the requirements for a cash register 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 No. 17-15/126038 dated November 30, 2009 from the Federal Tax Service of Russia for Moscow.

So this question is still 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 ledger blank V clause 10 of the Regulations.

First you need to select the employee responsible for the BSO. With such an employee, it is necessary to conclude an agreement on full liability And Art. 244 of the 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 issue them to those employees who receive cash as payment for services. The responsible employee must accept the purchased forms in the presence of the commission created by order of the head, comparing the number of forms, series and numbers with the data in the invoice of the printing house. Based on the results of acceptance, the commission draws up an act of receiving forms in any form, and the responsible employee records their arrival in the BS accounting book ABOUT pp. 13, 15 Regulations. And when transferring the forms to the employee who will directly settle accounts with clients, the person responsible for the forms indicates the expense and balance of the forms in the BSO accounting book.

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

However, for this reason, you should not refuse to compile a book and an 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. A service is not a product, and little can be revealed by inventory. Whereas, according to the BSO accounting book, it is immediately clear that, for example, you handed over 100 forms to an employee who accepts money for services from customers, and only 80 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 forms - for the acceptance of BSO, a book of accounting and an invoice for forms issued by a printing house are quite enough.

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, manufacture, storage, accounting of documents of strict accountability (Appendix No. 2 to the Minutes of the meeting of the GMEC dated 29.06.2001 No. 4 / 63-2001) or use the book form approved by the Ministry of Finance for budgetary V Order of the Ministry of Finance of Russia dated September 23, 2005 No. 123n. Its sheets must be numbered, laced, signed by the head and chief accountant and sealed with the seal of the organization. And clause 13 of the Regulations.

We warn the employee

Filling in not all the details of the BSO is equated to its non-issuance, which will lead to a fine for not using the QC T Art. 14.5 of the Code of Administrative Offenses of the Russian Federation; clause 4 of the Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 31, 2003 No. 16; clause 3 of the Regulation; Decrees of the FAS DVO dated February 28, 2007 No. F03-A51 / 07-2 / 123; FAS SKO dated April 29, 2009 No. А32-18480/2008-56/286-13АЖ:

• for an organization - from 30,000 to 40,000 rubles;
• for an employee whose job responsibilities include issuing a BSO - from 1,500 to 2,000 rubles.

There are no complex requirements for the storage of BSO - it is enough if you keep 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 at the cash desk. e clause 17 of the Regulations; pp. 3.39, 3.40, 3.41 Guidelines for the inventory of property and financial obligations, approved. Order of the Ministry of Finance of Russia dated 13.06.95 No. 49; pp. 37, 38 of the Procedure for conducting cash transactions in the Russian Federation, approved. 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 kept 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 on the destruction of blanks V clause 19 of the Regulations, clause 1.4 of the List of typical administrative archival documents generated in the course of the activities of state bodies, local governments and organizations, indicating the periods of storage, approved. 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 an act developed for state employees. V Appendix No. 2 to the Instructions for Budget Accounting, approved. Order of the Ministry of Finance of Russia dated December 30, 2008 No. 148n.

We take into account BSO

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

Previously, the GMEC recommended that BSOs purchased be first accounted for on account 10 “Materials” at their actual cost and, as they are used, written off to a cost account A Guidelines for the use, production, storage, accounting of documents of strict accountability (Appendix No. 2 to the Minutes of the meeting of the GMEC dated 29.06.2001 No. 4 / 63-2001). However, this, firstly, complicates the accounting. And secondly, it generally contradicted the purpose of account 10, since BSOs themselves have no value, and therefore they can hardly be called inventories. For these reasons, it is wrong to use account 10 for accounting for BSO. Usually, the cost of forms immediately upon their posting is included in the posting costs: the debit of account 26 “General expenses” (or 44 “Sales expenses”) and the credit of account 60 “Settlements with suppliers and contractors”.

Or office supplies V sub. 17 p. 1 art. 346.16 of the 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 / LLC "Artel" repairs shoes on the orders of individuals (household services to the population).

08/01/2010 accountant-cashier V.L. Orionova received from the printing house (according to invoice No. 509 dated August 1, 2010) 1,000 receipts (BSO), according to which the company accepts cash proceeds.

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

The next day, 08/02/2010, 70 forms were handed over to the shoemaker A.V. Merkuriev, which provides shoe repair services and accepts payment from customers. The shoemaker's right to receive strict reporting forms in the accounting department is provided for by the order of the head of the LLC dated 01/11/2010 No. 5. On 08/02/2010 the shoemaker submitted five copies of receipts for payment for shoe repair services. In addition, the shoemaker ruined two receipts and also handed them over to the accounting department.

/ solution / For off-balance account 006, the organization opened sub-accounts: 006-1 "Receipt Forms in Accounting", 006-2 "Receipt Forms at 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 rubles - 162 rubles) / 1000 pcs.).

Reception of forms from the printing house and their issuance to the shoemaker V.L. Orionova reflected in the BSO accounting book. She also included damaged forms with the book.

Book of registration of forms of receipts 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 operations in accounting.

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

Specially for Clerk, experts asked the IFTS for answers to the most frequently asked questions about the use of online cash registers.

Already from July 1, 2017, in accordance with, companies switched to online cash registers. On the eve of the innovation, we requested official clarifications on the practical application of online CCP.

How many online checkouts do you need to have if there is a retail and online store

1) retail trade in a store;

2) has an online store where customers pay us with bank cards online;

3) issues BSO - should we use three different cash registers (online cash registers)?

IFNS response:

If you simultaneously carry out such activities as retail trade in a store, settlements by electronic means of payment on the Internet, settlements in the provision of services to the public, you need to use only those cash registers that are permitted and intended for use in the implementation of these types activities.

When retailing in a store, any model of cash registers that meets the requirements of Law No. 54-FZ can be used.

When making payments by electronic means of payment on the Internet, any model of cash register equipment without a device for printing fiscal documents and complying with the requirements of Law No. 54-FZ can be used.

At the same time, when making these calculations, users are obliged to ensure that the buyer receives a cash receipt or a strict reporting form in electronic form to the subscriber number or e-mail address specified by the buyer before making payments, and the cash receipt on paper is not printed by the user.

In the case of settlements in the provision of services to the public, starting from July 1, 2018, it is mandatory to use automated systems for strict reporting forms - cash registers used to generate strict reporting forms in electronic form, as well as to print them on paper.

Payment in the online store at night

IFNS response:

In accordance with paragraph 5 of Art. 1.2 of Law No. 54-FZ, users when making settlements using electronic means of payment on the Internet are required to ensure that the buyer (client) receives a cash receipt or a strict reporting form in electronic form to the subscriber number or email address specified by the buyer (client), before settlement. At the same time, a cash receipt or a strict reporting form on paper is not printed by the user.

How to record an electronic cash receipt

IFNS response:

A special procedure for accounting for settlements made using electronic means of payment is not regulated by law. Accordingly, such a procedure (in particular, the applied accounting accounts) is established by the organization independently and is fixed in the accounting policy (clauses 4, 7 PBU 1/2008).

Closing and opening of the cash register

IFNS response:

The fiscal accumulator, regardless of the methods of making settlements, must ensure the formation of final information about the amounts of settlements indicated in cash receipts (strict reporting forms) and correction cash receipts (strict correction reporting forms), to generate reports on the closing of a shift, a report on the closing of a fiscal accumulator and reports on the current status of settlements.

If the cashier is not at the workplace all the time

IFNS response:

Before the start of settlements using cash registers, a shift opening report is generated, and at the end of settlements, a shift closing report is generated.

At the same time, a cash receipt (strict reporting form) cannot be generated later than 24 hours from the moment the report on the opening of the shift was generated.

Application of BSO

Can our organization apply BSOs previously printed by 30 June 2018?

IFNS response:

Organizations and individual entrepreneurs performing work that provide services to the public have the right not to use cash registers, provided they issue the appropriate strict reporting forms in the manner prescribed by Law No. 54-FZ, until July 1, 2018.

Addition of BSO details

IFNS response:

Organizations and individual entrepreneurs can carry out cash settlements and (or) settlements using payment cards without the use of cash registers in the case of providing services to the public, provided that they issue the appropriate strict reporting forms.

Documents equated to cashier's checks intended for cash settlements and settlements using payment cards without the use of cash registers in the case of rendering services to the population are issued on the BSO. According to paragraph 3 of the Regulation (approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359), the document must contain the following details, except for the cases provided for in paragraphs. 5-6 Provisions:

a) document name, six-digit number and series;

b) name and legal form - for the organization; surname, name, patronymic - for an individual entrepreneur;

c) the location of the permanent executive body of the legal entity (in the absence of a permanent executive body of the legal entity - another body or person entitled to act on behalf of the legal entity without a power of attorney);

d) taxpayer identification number assigned to the organization (individual entrepreneur) that issued the document;

e) type of service;

f) the cost of the service in monetary terms;

g) the amount of payment made in cash and (or) using a payment card;

h) the date of the calculation and preparation of the document;

i) the position, surname, name and patronymic of the person responsible for the transaction and the correctness of its execution, his personal signature, the seal of the organization (individual entrepreneur);

j) other details that characterize the specifics of the service provided and with which the organization (individual entrepreneur) has the right to supplement the document.

Thus, until July 01, 2018, when making cash payments in the case of providing services to the public, you can use strict reporting forms made in a typographical way and complying with the requirements of Decree of the Government of the Russian Federation dated May 6, 2008 No. 359.

Automated system for BSO

IFNS response:

Before the start of settlements using CCP, a report is generated on the opening of the shift, and after the completion of the settlements, a report on the closing of the shift is generated.

Due to the fact that automated systems for strict reporting forms are cash registers used to generate strict reporting forms in electronic form, as well as to print them on paper, a shift opening report, and upon completion of settlements - reports on the closing of the shift by this system should be generated in the generally established manner.

How exactly to supplement the BSO

IFNS response:

There is no obligation to supplement strict reporting forms with details in accordance with the requirements of Article 4.7 of Law No. 54-FZ, in cases of their use in the provision of services to the public before July 01, 2018, for organizations and individual entrepreneurs.

For these documents, drawn up on strict reporting forms, the completeness and content of the required details are established by the Regulation approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359.

Wrong e-check

IFNS response:

In the event of a situation that raises certain doubts about the authenticity of the submitted cash receipt, any person can use the Check Check service on the website of the Federal Tax Service. So you can check the fact of recording a specific calculation and the authenticity of the fiscal sign of the cash receipt document.

You can apply the 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 the use of the BSO is also possible. If you are on UTII and provide services to the public, while not having a cash desk, then you have an obligation to issue BSO to customers. Issuing a 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 on demand. It is not necessary to register BSO with the tax office.

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

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

For certain types of activities, there are specially developed and approved BSO forms, 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 the mandatory details established by law.

Required BSO details:

• Document name series and six-digit number
• Surname, name, patronymic of individual entrepreneur or organization name
• For the 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 preparation of the document
• Position, full name of the person responsible for the transaction and the correctness of its execution,
  his personal signature, the 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 at a printing house or on your own using an automated system (in particular, created on the basis of a CCP), which does not need to be registered with the tax office.

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

Accounting and use at work

Do not forget that BSO is a replacement for cash receipts, so you need to keep.

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

• A financially responsible person is appointed for receiving, storing, recording and issuing forms (an agreement on liability is concluded), or the individual entrepreneur (head of the organization) takes on 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 everything is so complicated: a commission, a responsible person ... But no one forces everything to be so literally observed. Depending on who you are - an individual entrepreneur or an organization, how many employees, the procedure can be simplified.

But keep in mind that BSO forms are an important document, and if later it turns out during the check that some of them are lost or, for example, the number of forms (tear-off stubs) and the amounts indicated on them do not correspond to the amount of revenue, then from the side of the tax you will have many questions.

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

The accounting of the forms is carried out in book of accounting forms of strict reporting , you can use form 448 according to OKUD 0504819.

• In such a book there should be columns where data on the BSO received from the printing house is entered (date of receipt, name of the BSO, quantity, series, number from such and such to such and such).
• There should also be columns for 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 item, series and BSO number, which must be confirmed during the inventory.
• An inventory of forms of strict reporting is usually carried out simultaneously with an inventory of cash at the cash desk. The results of this inventory are reflected in a special form INV-16.

2) When making your own forms.

The automated system, on which forms are independently produced, itself 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, the book of accounting for strict reporting forms does not need to be kept.

Settlement with clients

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

2) If a detachable part is provided in the form, then it is torn off and left to itself, and the main part of the form is given to the buyer. If there is no tear-off part in the form, then a copy of the BSO is filled in, which you keep for yourself, and the original for the buyer.

3) And at the end of the working day, on the basis of the issued BSOs for the day, draw up an incoming cash order (PKO) for the total amount of these issued BSOs (for the amount of revenue per day).

4) Then, on the basis of a cash receipt order (PKO), make an entry in the cash book. For individual entrepreneurs, it will be more convenient 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 roots are destroyed on the basis of an act on their destruction drawn up by a commission created by the individual entrepreneur or the head of the organization.

Penalties for failure to issue a strict reporting form

Failure to issue a BSO form is equated 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 rubles

For citizens - from 1,500 rubles. up to 2,000 rubles