When in the provision of services it is possible to use strict reporting forms. What is BSO? Forms of strict reporting: forms, application, accounting and write-off

The concept of a strict reporting form

These include:

• receipts;
• travel documents;
• air and railway tickets;
• travel vouchers and other documents.

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

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

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

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

Previously, the list of services to the population, the provision of which can be issued by the BSO, was established by the OKUN classifier. However, the latter was canceled and now it is necessary to be guided by special keyshelping to find an analogue of the OKUN service in the current OKVED 2 classifier.

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

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

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

The aforementioned law No. 290-FZ made the latest changes to the rules for the formation of the BSO:

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

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

NOTE! The old procedure for using the BSO can be preserved until 07/01/2019 (clause 8, article 7 of law No. 290-FZ). After the specified date, one should be guided by the requirements of the new version of Law No. 54-FZ.

BSO forms

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

• The form of a tourist voucher was approved by order of the Ministry of Finance of Russia dated July 9, 2007 No. 60n.
• The form of a receipt for receiving an insurance premium (contribution) (form No. A-7), used in insurance activities, was approved by order of the Ministry of Finance of Russia dated May 17, 2006 No. 80n.
• The form of a receipt for payment for veterinary services used by veterinary clinics was approved by order of the Ministry of Finance of Russia dated April 9, 2008 No. 39n.
• The form of a pledge ticket and a safe receipt used by pawnshops was approved by order of the Ministry of Finance of Russia dated January 14, 2008 No. 3n.
• The form of a cinema ticket, approved by order of the Ministry of Culture of Russia dated 08.12.2008 No. 231.

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

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

New requirements for BSO details

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

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

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

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

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

Requirements for accounting and storage of BSO

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

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

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

On the territory of the Russian Federation, it is allowed to issue BSO instead of cash receipts. However, the conditions for such a transition are strictly regulated at the legislative level. The requirements for the forms, as well as their possible types, are also described in detail. The most widely used documents in Russia are receipts. A strict reporting form according to the specified form is used in the case of the provision of personal services to consumers.

Form of strict accountability

According to domestic legislative acts, when carrying out transactions with cash funds of the population, the relevant entity should be issued a CCP check.

However, there are exceptions to this general rule that allow you to use BSO forms until 07/01/2018 in the following cases:

• provision of household services to the population by UTII payers or persons using PSN;
• retail sale of periodicals, ice cream, soft drinks;
• trade in markets and fairs;
• carrying out other types of activities expressly listed in the Federal Law N 54-FZ dated May 22, 2003 "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards".

When considering the use of such a form, it should be remembered that the specified form is currently not mandatory. Moreover, the described document can only be used if it contains all the necessary information.

As a conclusion, it should be emphasized that, regardless of the specific type of BSO, the responsible person must avoid errors, inaccuracies, corrections or blots when filling it out. Ignoring this rule may lead to damage to the receipt or violation of the procedure for working with cash.

Forms of strict reporting: benefit or extra work? 4 pros and cons + 6 BSO storage rules + a step-by-step algorithm for issuing a strict reporting form to a client.

Form of strict accountability- a term from the field of professional accounting work?

Or a document that will greatly simplify the lives of many entrepreneurs.

Let's figure out what is hidden behind the BSO abbreviation, what benefits you personally can get from using them, and whether it is worth introducing forms into the work of your enterprise at all.

What is a strict reporting form?

Form of strict reporting for LLC or IP- a piece of paper established or drawn up according to the rules of the sample, which serves to record the acceptance of payment from the client for the service provided.

In fact, this is the same as regular checks. That's just the forms are printed without the help of a cash register and filled in manually directly during the transaction.

The word "strict" indicates that although BSOs may look outdated or not as official, they should only be used according to established rules.

We will talk about them in this article.

Can you use BSO?

When determining who can use strict reporting forms for an LLC or individual entrepreneur, we must refer to the official Decree No. 359.

If you reduce the entire text of the document to one sentence, you get the following thesis:

Any entrepreneurs (both individual entrepreneurs and LLCs and other forms) who are engaged in the provision of services to the population can use the BSO.

As we all know, legislative language is florid. Therefore, it is worth immediately designating what is included in this category - “services”.

Previously, it was enough to refer to the established OKUN service classifier. However, the innovations of 01/01/2017 finally deprived him of his strength.

Now OKPD is used as a classifier.

The current All-Russian classifier can be studied here: http://www.gks.ru/method/classifiers.html

But the definition of "services" does not end there. It is no secret that some types of activities are not immediately reflected in the legislation.

What to do if you provide a service, but it is not in OKPD?

In this case, we draw attention to the appeal of the Federal Tax Service of the Russian Federation of 03/07/14.
The full text can be found here: http://www.audit-it.ru/law/account/709937.html

As you can see, even if your type of employment is not indicated in the Classifier, you can still use strict reporting forms.

There is only one strict prohibition: if you are selling products and not services, you cannot use the BSO!

Strict reporting forms for individual entrepreneurs and LLCs: “for and against”

Suppose you provide services and completely fall into the list of those who can use strict reporting forms for individual entrepreneurs or LLCs in their work.

But we still have an important question:

What good do these papers give to an entrepreneur?

We can answer it, and at the same time emphasize some of the disadvantages, with the help of a comparative table.

How to keep track of these documents?

As you may remember, "strict accountability" is really not empty words. It is necessary to control the forms according to the rules established by law.

Basic rules for accounting forms:

To control the storage and use of BSO, a separate book is created.

Its pages are stitched, and it is also certified by the signatures and seal of the company.

1. The numbers of received, used, damaged forms are recorded in this book.

Information is entered in any convenient form.

The main thing is that it clearly indicates what, when and how happens with the BSO.

2. For a large organization, it makes sense to determine a responsible person who will manage the book, control the records, monitor the availability of the forms themselves and their storage.

The spines of used or copies of sheets issued to customers (if tear-off spines are not provided) are stored in a separate place.

It must be protected from unauthorized access.

The above parts of the forms are stored for 5 years.

Only after this period (+1 month) you can destroy the papers by drawing up the appropriate act.

You can't just throw them away.

The best option is shredding.

If you do not have your own, you can outsource this task to a third-party firm.

Are there official strict reporting forms for LLCs and individual entrepreneurs?

Only two categories of forms can be defined:

• government-approved documents;
• forms personally designed by the company.

Federal authorities have determined how a strict reporting form should look like for certain types of activities.

This list includes:

• tickets in cinemas and theaters;
• vouchers (tourist, for visiting excursions, in a sanatorium);
• subscriptions to the premises of the institution;
• receipts given to customers in pawnshops;
• different types of BSOs associated with travel (direct tickets, baggage coupons, tickets for the transportation of goods in trolleybuses, buses).

If you provide services that require the issuance of forms from the list above, you will definitely use the standard BSO.

You don't need to search for them yourself. When you contact the printing house for printing, they will produce the desired document format for you.

But if you will provide any other services (which is most likely), you need to create it on your own.

There is really nothing complicated about this. Most importantly, make sure that all the necessary items are marked. Let's analyze them in more detail.

What details should a strict reporting form for individual entrepreneurs and LLCs have?

Each document has the following details:

1. Document designation - its name, individual number (consists of 6 digits).
2. The full name of the individual entrepreneur or LLC.
3. Enterprise identification number.
4. What service is provided and its price.
5. How much money was received for the service.
6. The information is confirmed by the date, full name of the responsible person, signature and official seal.

As a rule, all forms consist of two parts - detachable and main. It is important that they have the same number designation.

The printing house must indicate the BSO, who printed them and in what quantity. Check this information as without this mark, forms are prohibited from being used in work.

Where can an entrepreneur get a BSO?

You could already understand that BSOs are not printed on their own, they are ordered from printing houses. Don't worry if it's the first time you're dealing with a task like this.

Any "reputable" establishment has ready-made templates, and the staff knows what to do and how to do it. You only need to specify the quantity you need, and which series you would like to assign to the document.

The only exception is non-standard forms. If this is your case, you really have to do the sample yourself.

As a rule, Word text editor is used for this, but there is no strict rule.

You can create, but you have no right to print, presenting yourself as a printing house.

Making official papers is possible only on special equipment. Your computer and printer are not suitable for this task.

Each batch printed by the printing house will have a special personal code (letter series + unique number).

Tip: each time you order a BSO block, ask for a series that is different from the previous ones. This will make it easier to control the forms and reduce the risk of confusion.

How to register BSO with the tax service?

Important: these documents are not registered with the tax authorities!

You may have a question, how then the state will be able to control the integrity of your work with the BSO.

Previously, these papers really had to be registered, but later this rule was abolished. Oddly enough, now the Federal Service relies only on the honesty of entrepreneurs.

We hasten to warn those who like to treat such things carelessly: if you suddenly violate the rules for using and storing BSO, and this will open during the check, you will face substantial fines.

So it's better not to abuse trust and do everything right.

Step-by-step algorithm for working with BSO

1. After the transaction, the entrepreneur (or the appointed responsible person) AT THE BUYER fills out the reporting form with the necessary data.
2. If the BSO has a tear-off spine, it is separated and left.

   If not, a copy of the paper is immediately made when filling out.

3. At the end of the work, all documents are recorded in a cash order indicating the total amount received.
4. Information from the warrant is recorded in KUDiR (for individual entrepreneurs) or cash book.

For information on what BSO is, and in what cases they are used, see this video:

How to fill out the document correctly?

• In the reporting document, when making a transaction, all fields must be filled in.

Corrections and blots are not allowed.

If this has already happened, the damaged paper is recorded in the ledger, but in no case is it thrown away!

• The text in the BSO should be clear, but there are no restrictions on the color of the paste.

Now you know everything about strict reporting forms and you can decide for yourself whether they will help you in your work.

But at the same time, the introduction of forms does not relieve you of the need to control documents confirming financial transactions.

BSO - in fact, an ordinary check. And if you don’t already know, its non-issuance is an administrative violation that entails a significant fine (up to 4 thousand rubles for individual entrepreneurs, up to 40 thousand rubles for LLC).

Therefore, make a decision to switch to strict reporting forms carefully.

Useful article? Don't miss out on new ones!
Enter your e-mail and receive new articles by mail

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

In view of 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.

All business transactions of the company require mandatory documentary evidence, for which a number of different forms are used. Among them, a separate position is occupied by strict reporting forms (BSO), which require special attention and traffic control. We will learn how BSO is accounted for in the enterprise, and what accounting records it is drawn up with.

Documents of strict reporting in accounting

BSO includes not only receipts intended for cash settlements for services provided to the population. These can be lottery tickets, sick leave forms, work books, vouchers, fuel and food coupons, travel and transportation documents, and other forms used by enterprises, depending on the specifics of production.

There are rules governing the issuance, accounting, preservation and destruction of these documents. All of them are contained in Decree No. 359 of 05/06/2008. Mandatory is the method of manufacturing BSO: by printing, or using automated systems that meet modern requirements, i.e. having effective protection from outside access, assigning a number and series when issuing or issuing a form, and storing information about transactions for five years.

More often, specialized enterprises are engaged in the release of forms, and companies act as customers. The printing house produces BSOs in 2, less often in 3 copies, since the form of the document necessarily provides for the presence of tear-off spines or copies of the main sheet. When making a transaction, the first copy is handed over to the client, the second remains at the cash desk and is filed with the cashier's report. When purchasing forms made by a printing house, an employee of the company, and more often a competent commission, carefully checks the availability of all the necessary details, draws up acceptance certificates indicating the name of the BSO, their number, numbers, series.

Accounting for strict reporting forms in accounting

Since the role of strict accounting forms is very significant for an enterprise (and many of them are analogues of monetary documents), any company organizes BSO accounting as soon as the purchase of forms has been completed.

Accounting for strict reporting forms begins with fixing the purchased forms in the BSO accounting book, stitched, with sheets numbered through numbering, certified by the signatures of the head and responsible persons. The form of the journal can be developed independently or resorted to the approved register OKUD 0504045.

A separate book is created for each type of forms. Usually, acquired BSOs are transferred under the report to employees who have signed an agreement on liability with the employer (cashiers, sellers).

There are also special requirements for filling out the BSO: blots and corrections in them are not allowed. Damaged forms are crossed out and stored separately. During an audit conducted monthly or quarterly, all BSOs (available and damaged) are recalculated in a continuous way. The result of the recalculation is compared with the data of the accounting journal of the BSO.

Strict reporting forms: postings

Enterprises keep records of strict reporting forms for the balance on account 006. Since the account is off-balance sheet, the balances on it will not affect the balance sheet, but they will not allow you to forget about the existing values. The debit of the account reflects the receipt of forms, the credit shows the expenditure. The costs of purchasing forms are recorded in the expense accounts.

Example: how to take into account strict reporting forms

A trading company purchased a batch of BSO - 3000 pieces for 0.2 rubles. per piece without VAT. Receipts were transferred to two departments of the store, 1500 pieces each. in each.

After a week, according to the reports, information was received: the 1st department used 100, receipts, the 2nd - 80.

The accountant reflects transactions by postings:

Operation	Accounts		Sum
Capitalized BSO (0.2 x 3000)
Written off receipts transferred to work
1500 pieces of receipts were transferred to the 1st department
1500 pieces of receipts were transferred to the 2nd department
Written off according to the report of the 1st department (100 x 0.2)
Written off according to the report of the 2nd department (80 x 0.2)

This is how BSO is accounted for. Postings are logical and allow you to control the movement of documents of strict accountability.