BSO for the provision of services. What is a strict reporting form (SRF)

The use of strict reporting forms (hereinafter referred to as SSR) in practice is not always clear for a start-up business. And, really, how to properly prepare cash payment forms? How then to take into account the revenue reflected in the BSO? How to store used forms? This will be discussed in this article.

The procedure for making payments using BSO

Based on Article 2 of Federal Law No. 54-FZ “On the use of cash register equipment for cash payments” (hereinafter referred to as No. 54-FZ), it is permitted not to use a cash register, but subject to the issuance of a BSO. In other words, the organization or entrepreneur must not only fill out the form, but also give it to the client.

This whole process is described in detail in clause 20 of the Decree of the Government of the Russian Federation No. 359 of 05/06/08. “On the procedure for making cash payments without cash register equipment (hereinafter referred to as Resolution No. 359):

1. If the calculation is made cash only(paper bills and (or) coins):

• the form is completely filled out, except for the “Personal signature” detail (provided that the specified detail is provided for in the form). The document is filled out by an employee who is responsible for accepting payments from the public;
• the specified employee receives payment from the client;
• after this, the BSO is signed by the employee and issued to the client.

1. If payment for services is carried out using a payment card:

• the employee responsible for accepting payments from the public first receives a payment card from the client;
• then fills out the BSO, excluding the “Personal signature” attribute;
• then the received payment card is inserted into the reading device, followed by payment;
• As soon as confirmation of payment by payment card is received, the employee signs the form and issues it along with the card to the client. At the same time, the client is issued a document confirming the transaction carried out using his card.

1. If the calculation is carried out simultaneously using money and using a card (i.e. in parts), in this case both of the above algorithms are followed.

As a rule, the considered procedure for working with BSO is not followed in practice. But anyway:

• BSO forms are used to process all settlements with the population (including entrepreneurs) for services rendered - regardless of the use of cash and (or) bank cards for payment;
• The forms must be handed over (!) to the client. Do not forget that strict reporting forms are used instead of a cash receipt and are equivalent to it. No. 54-FZ, Article 5 states that LLCs and individual entrepreneurs are required to hand over a cash receipt when making cash payments using a cash register as confirmation of payment. And BSOs are equivalent to a cash receipt - which means that they are also subject to the obligation to issue them to the client;
• When filling out the BSO, at least 1 copy of the form must be drawn up at the same time, which remains in the hands of the enterprise. Or the form must have a tear-off part, which is handed over to the client, and the spine remains with the enterprise. An exception to the copy of the form, in particular, is the BSO developed by the federal executive authorities of the Russian Federation;
• filling out the BSO and its copy must be identical (Resolution No. 359 clearly states in this regard “ when filling out the form must be provided simultaneous registration of at least 1 copy...»);
• All BSO details are filled in. In this case, signatures and seals must be original;
• As for the client’s obligation to put his signature on the strict reporting form, if this detail is provided in the form, then the signature must be there. Moreover, the client’s signature is proof not only of his personal payment, but also of acceptance of the result of the service provided.

General rules for filling out the BSO

Strict reporting forms are filled out without missing numbers. All BSO numbering is affixed either by an automated system or when they are issued by printing.

The document must be filled out without corrections (they are not allowed), legibly and clearly.

Sample of filling out the BSO for individual entrepreneurs:

If the form is damaged, it is not thrown away, but crossed out and applied to the Form Accounting Book - to the sheet for the day on which the BSO was filled out.

All details of the document must be filled in without any gaps.

Only the original seal should be placed on the BSO. This applies to forms issued both by printing and using an automated system. Based on GOST R 6.30-2003, the seal placed on the document certifies the authenticity of the signature. Therefore, reproduction of the seal other than its original imprint is not allowed on BSO forms.

Sample of filling out the BSO for an LLC:

When issuing strict reporting forms for work, the following entry is made in the Book of Accounting:

• to whom the forms were issued;
• date of issue;
• numbers and series of issued forms.

All entries in this Book are made by the person who is responsible for receiving, recording and storing forms, as well as for accepting payments from the public.

Registration of cash proceeds

Despite the fact that it is not entirely clear for LLCs and individual entrepreneurs what to do with BSO next - at the end of the working day. How to register received income?

It's actually simple:

• at the end of the work shift, based on all strict reporting forms issued for the day, one cash receipt order is issued, which reflects the amount of revenue calculated by adding all amounts from the BSO (clause 5.2 of Bank of Russia Directive No. 3210-U dated March 11, 2014);
• and it is this cash receipt order that is reflected by the cashier in the Cash Book and is transferred along with the Cash Book sheet to the accounting department for verification.

At the same time, in the accounting of a legal entity, a direct entry is made for such amounts of revenue without using account 62 “Settlements with buyers and customers”:

Debit account 50 “Cash” Credit account 90 “Sales” sub-account “Revenue”.

As for entrepreneurs, they can use the specified entries to simplify their accounting - this is not punishable.

It is worth noting that only cash receipts are issued with a cash receipt order, i.e. received in banknotes and (or) coins. And the proceeds from payments with payment cards, despite the fact that they are prepared using strict reporting forms, do not go to the cash desk, but to the bank account of the entrepreneur or organization. Therefore, there is no need to carry it through the cash register and there is no need to issue a cash receipt order for this amount either.

Storage and destruction of used forms

Strict reporting forms - their processed copies (or spines - if the BSO form provides a tear-off part) - are stored in sealed bags, in a systematized form (i.e. by date, number, series) for at least 5 years.

After 5 years, but not earlier than the end of the month from the date of the last revision of the forms, their used copies (spoofs) must be destroyed. For this purpose, an act is drawn up, the form of which is developed by the enterprise independently and approved in the Accounting Policy (by the entrepreneur in a separate order). This act is drawn up by a special commission, which is created by the head of the organization (or entrepreneur).

By the way, damaged or incomplete forms are destroyed in the same manner.

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Carrying out transactions with cash involves issuance of certain documents about the transaction. One of such documents is the BSO or. This type of form is used in various economic fields.

The strict reporting form is special type of document, which indicates receipt of funds. Moreover, funds can be received in cash or non-cash form.

When using this form, you must follow the rules, which is why the title contains the characteristic "strict accounting".

Refers to official category of documents. Its legal force is equal to that of a fiscal check.

A simple example of such a form is a transport ticket. By purchasing it, the consumer is provided with a service in the form of travel. If you need to confirm that a service is to be provided, a form must be presented.

The form must be used if no cash register equipment. This option is available to the following groups of legal entities:

1. Individual entrepreneurs or firms whose activities are related to the provision of services to the public. Moreover, the form of taxation does not matter.
2. Legal entities that, due to technical conditions, cannot equip due to their remote territorial location. Such categories are approved at the subject level.

The documentation implies its use in the case of settlements with individuals. If you need to settle accounts with legal entities, then must be issued. But if transactions are carried out between individual entrepreneurs, then the use of BSO is allowed.

To start issuing this type of form, you should make sure that the code for the type of service provided is available in the regulatory document. This is OKUN (all-Russian classifier of services to the population). For 2018, this classifier has been replaced by OKVED-2 and OKPD-2. If controversial issues arise, you can clarify the possibility of using documentation at the local tax office.

Basic forms

Depending on the type of services provided, these forms can be called differently. The following BSO options are known:

• receipt;
• ticket;
• travel package;
• subscription;
• duplicate;
• travel card;
• production sheet (BO-11).

Until 2008, entrepreneurs carried out payment transactions based on BSO forms, which were regulated by the Ministry of Finance. After May 2008, Resolution No. 359 came into force, which specifies the procedure for making payments without the use of cash register equipment.

In 2018 allowed to develop your own forms. However, it should be taken into account that it must necessarily contain the required details. There are certain types of activities, the calculation of which is carried out using the BSO approved state form:

• tickets for all types of transport;
• parking services;
• tourist and excursion vouchers;
• pawnshop services;
• insurance;
• veterinary services.

If the activity is not included in this list, then you can think about a convenient form of the form.

Possibility of acquisition

Previously, it was believed that such papers should be printed in a printing house. Now the manufacturing procedure has changed, automated devices can be used. Thus there is two manufacturing methods:

1. Contacting the printing house– if the activity being carried out is widely known, then perhaps the printing house will have standard ready-made templates. You can also come up with your own form and order the appropriate documentation, not forgetting that it must meet all legal requirements.
2. Using an automated system– The device is similar to a cash register. Performs the functions of printing documents containing information about the settlement transaction. Such a device does not need to be registered with the tax authorities.

When using the typographic method, you must indicate a unique identifier when applying, which must be present on all BSOs. Moreover, the serial article can be of different types. It all depends on the desire of the entrepreneur. It is also worth indicating the number that serves as the beginning of the ordered batch.

Automated equipment must meet these requirements:

1. Have high reliability protection against unauthorized access to forms and other personal data.
2. Work only under the access of a limited circle of persons.
3. Carry out operations of recording and further storing in memory completed calculations for at least five years.
4. The functions of the device should include recording the number and series of the document.
5. In the event of a control request about completed calculations, the apparatus must issue the appropriate documentation.

The use of office computer programs and a regular printer is not permitted. This is based on the impossibility of meeting the described requirements.

Advantages and disadvantages

The use of BSO in settlement transactions implies the following dignity:

• lack of financial investments for cash register equipment;
• no maintenance is carried out;
• ease of use for traveling activities.

Of course, the following are known flaws:

• use is possible only for the provision of services;
• when choosing the type of forms printed in a printing house, you need to fill out all the data manually, which slows down the calculation process;
• regular order of a new batch;
• You must follow accounting rules and archive documentation for up to 5 years.

Of course, if the flow of clients per day is small or the services provided are of a traveling nature, then it is worth using the issuance of BSO when making payments.

Papers are being filled out according to numbering. No omissions are allowed. If filled out manually, there is no need to make corrections. Write legible handwriting and clear information.

If the form is damaged, it must be crossed out and recorded in the accounting book. All required fields must be filled out.

In relation to the type of calculation, the process of issuing documentation consists of stages:

1. For cash payments, the employee enters the required information on the form, except for the “Personal signature” item, if provided. For non-cash payments, you must first ask for a customer card and then fill out the fields.
2. Receiving funds from the client in person or using a plastic card reader.
3. Sign the employee and give it to the client. In the case of non-cash funds, you should wait for confirmation of the transaction.

There are situations when the described scheme is not applied in practice. But it is still necessary to comply with the following recommendations:

1. Perform registration of BSO at the calculation steps of the service.
2. It is mandatory to give the document to the client in order to confirm the fact of payment of funds for the services provided.
3. When documenting with a copy, the principle of identity should be adhered to, so at least one copy is executed simultaneously.
4. If there is a “Client Signature” column, you need to ask to sign the document.

BSO maybe tear-off or continuous view. The tear-off type involves issuing the tear-off side to the client. The spine is with the entrepreneur. If a continuous view is used, a copy must be made. Filling under carbon paper is allowed. A copy of the documentation is not made if the BSO belongs to a category that is approved at the legislative level.

The seal is placed on all BSOs, regardless of the issued form. It cannot be copied, but must be presented in its original form.

Mandatory details for 2018

The papers must indicate all information about the payment. Moreover, there is a regulated list of details. Regulatory acts stipulate that in 2018 the BSO should have the following data:

1. Title of the document.
2. Unique number and series.
3. Name of the organization or information about the entrepreneur.
4. TIN of the organization or individual entrepreneur.
5. Data on the location of the executive body (in the case of a legal entity).
6. Type of service provided.
7. The full cost of the service in monetary terms.
8. The amount of funds deposited during settlement.
9. Date of the document when the transaction was performed.
10. Position: Employee's full name.
11. Employee signature and seal.

If desired, the mandatory list is supplemented with the necessary data.

It is worth considering that after 07/01/2018 individual entrepreneurs will have to issue BSO electronically, using automated equipment. Such documentation will be sent to the tax office and the client via email or SMS.

Accounting and storage

To register documents must be established magazine, where a record of issuance or recording of a damaged form will be made. The form of the journal is chosen by the organization (or individual entrepreneur) itself. But there is certain moments that need to be taken into account:

• pagination;
• firmware of the entire magazine;
• presence of a signature and seal at the place of attachment.

The journal must be accompanied by an act indicating the persons authorized to draw up the forms, the responsible person and the rules for his appointment.

The log is not required to be maintained if the BSO is issued using automated equipment.

Copies of completed forms must be kept within five years. Only responsible persons specified in the act are allowed to the location of all forms.

Thus, registration of a BSO is permissible in certain cases and if the entrepreneur wishes. In this case, it is necessary to follow the rules of printing, filling and reporting.

When can BSO be issued? Details are in this video.

GENERAL PROVISIONS

All organizations and individual entrepreneurs, when making cash payments and (or) payments using payment cards in the case of selling goods, performing work or providing services on the territory of the Russian Federation, must use cash register equipment. This procedure is established by paragraph 1 of Article 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 Federal Law No. 54-FZ).

At the same time, paragraph 2 of Article 2 of Federal Law No. 54-FZ, organizations and individual entrepreneurs, if certain conditions are met, are allowed not to use cash register equipment. This condition is the implementation of cash payments in the case of providing services to the population with the issuance of appropriate strict reporting forms.

Note!

Federal Law No. 54-FZ allows the use of strict reporting forms when organizations and individual entrepreneurs provide services to the population. When providing services to legal entities, the above law did not allow settlements using strict reporting forms. Consequently, if an organization or individual entrepreneur enters into an agreement for the provision of services with a legal entity and payment is made in cash, the use of cash register equipment is mandatory.

Federal Law No. 54-FZ also determines that the procedure for approving the form of strict reporting forms equated to cash receipts, as well as the procedure for their recording, storage and destruction, is established by the Government of the Russian Federation. For quite a long period of time, this procedure was not approved, but on March 31, 2005, Decree of the Government of the Russian Federation No. 171 was adopted “On approval of the regulation on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment” ( hereinafter Regulation No. 171).

Approved Regulation No. 171 establishes the procedure for making cash payments in the case of providing services to the population, subject to the issuance of strict reporting forms, equivalent to cash receipts, as well as the procedure for approval, recording, storage and destruction of strict reporting forms.

1. information about the approval of the form;

2. name, six-digit number and series;

3. code of the form according to the All-Russian Classifier of Management Documentation;

4. name and code of the organization or individual entrepreneur that issued the form, according to the All-Russian Classifier of Enterprises and Organizations;

5. taxpayer identification number;

6. type of services;

7. unit of measurement for the provision of services;

8. cost of the service in monetary terms, including the amount of payment made in cash or using a payment card;

9. date of settlement;

10. name of the position, last name, first name and patronymic of the person responsible for the transaction and the correctness of its execution, place for a personal signature, seal (stamp) of the organization or individual entrepreneur.

For a strict reporting form intended for payments for travel on public ground passenger transport, that is, for a travel ticket, there are much fewer required details. The ticket must contain the name, six-digit number and series, form code, name of the organization or individual entrepreneur who issued the form, type of vehicle and cost of services in monetary terms.

Clause 7 of Regulation No. 171 establishes that, in addition to the mandatory details characterizing the specifics of the transactions being processed, the strict reporting form must contain the abbreviated name of the manufacturer of the form, his TIN, location, order number and year of its execution, as well as the circulation. Having analyzed the text of this paragraph, we can conclude that strict reporting forms must be prepared in a typographical manner, although Regulation No. 171 does not contain a direct indication of this.

We draw the readers' attention to one more point regarding the production of strict reporting forms.

In accordance with paragraph 1 of Article 17 of the Federal Law of August 8, 2001 No. 128-FZ “On licensing of certain types of activities,” only activities related to the production of counterfeit-proof printed products, including forms of securities, as well as trade in these products are subject to licensing. The definition of secure printed products is given in paragraph 2 of the Regulations on licensing activities for the production of counterfeit-proof printed products, including forms of securities, as well as trade in these products, approved by Decree of the Government of the Russian Federation of November 11, 2002 No. 817 “On approval of the regulations on licensing of activities for the production of counterfeit-proof printed products, including forms of securities, as well as trade in these products":

“secure printing products” - printing products, including forms of securities, the need for protection of which is provided for by regulatory legal acts of the President of the Russian Federation, government bodies of the Russian Federation, government bodies of constituent entities of the Russian Federation, local governments and decisions of legal entities, manufactured with the use of printing, holographic, information, microprocessor and other methods of protecting printed products, preventing complete or partial counterfeiting of these products.”

The Letter of the Ministry of Finance of the Russian Federation dated August 5, 2003 No. 16-00-12/29 “On licensing activities for the production of printed products” states that strict reporting forms produced using various security methods can be produced by printing enterprises or other enterprises complying with the relevant technical requirements and having a license from the Ministry of Finance of the Russian Federation. The letter also states that activities for the production of strict reporting forms that are not protected from counterfeiting, and activities for trading in these forms in accordance with Federal Law No. 128-FZ are not subject to licensing. Since strict reporting forms are printed products, the affixing of the series on strict reporting documents, as well as their numbering, is carried out in a typographical way.

Let us turn to one more letter, in particular, to the Letter of the Ministry of Finance of the Russian Federation dated February 17, 2005 No. 05-03-06/11 “On the situation in the field of manufacturing counterfeit-proof printed products, as well as trade in these products.” The letter contains an indication that the production of security printed products represents a complete cycle of printing work, and therefore additional production of these products at other enterprises is not allowed. In addition, only the manufacturer of security printing products has the right to sell such products directly to the customer or his representative.

From all of the above, we can conclude that strict reporting forms with security elements must be produced by printing enterprises that have the appropriate license, and the independent production of such forms using existing computer equipment is unacceptable. When producing forms, a series is assigned to them by an organization or an individual entrepreneur independently when submitting an order for the production of a form to a printing house. The number of a specific form within the corresponding series is assigned by the printing house.

When preparing a strict reporting form, it is allowed to make changes to it regarding the expansion or narrowing of individual columns, taking into account the details.

The strict reporting form must be filled out as a carbon copy with at least 1 copy or must contain tear-off parts. All details contained in the form must be filled out. If an organization or individual entrepreneur does not have certain indicators, a dash is placed in the corresponding line.

Forms must be filled out clearly and legibly. If the form does not contain a tear-off part, it must be filled out using carbon or self-copying paper. When filling out, erasures, amendments and corrections are not allowed.

We noted above that each strict reporting form is numbered in a typographical way, so damaged or incorrectly filled out forms must be kept, crossed out, and attached to the report for the day on which they were issued.

A form with completed lines for all required details, signed by an official, acquires legal force and is the primary accounting document, with the exception of tickets for travel in public urban passenger transport. Strict reporting forms are equivalent to a cash register receipt.

Accounting for strict reporting forms by organizations and individual entrepreneurs should be kept by name, series and number of forms. To record forms, a book must be opened, the pages of which (by analogy with a cash book) must be numbered, laced, signed by the head and chief accountant of the organization or individual entrepreneur, and also sealed. There is no unified form for such a book, so business entities can develop it independently and consolidate it in their accounting policies.

The costs of purchasing strict reporting forms for organizations that provide services to the population are included in the costs associated with the provision of these services.

In accounting, these expenses are reflected in accordance with Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n “On approval of the accounting regulations “Expenses of the organization” PBU 10/99”, as expenses of the organization for ordinary activities.

To summarize information about the availability and movement of strict reporting forms that are stored and issued for reporting, the Chart of Accounts for accounting the financial and economic activities of organizations provides off-balance sheet account 006 “Strict reporting forms”.

The purchase of forms (including by accountable persons) is reflected in the debit of the account in a conditional valuation, for example, 1 ruble, which makes it possible to determine the number of forms in storage. Write-off of forms is reflected in the credit of the account based on the relevant documents on their use. Analytical accounting is maintained for each type of forms and their storage locations.

Expenses of organizations for the purchase of strict reporting forms reduce the tax base for income tax in accordance with subparagraph 49 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation). Moreover, the expense of the amounts spent on the purchase of forms must be made immediately upon issuance for production, and not as they are used in the course of business activities.

As for individual entrepreneurs, in accordance with paragraph 1 of Article 221 of the Tax Code of the Russian Federation, they have the right to the amount of expenses incurred for the acquisition of BSO.

Receiving, storing and issuing strict reporting forms is the responsibility of an employee of an organization or an individual entrepreneur, with whom an agreement must be concluded in accordance with the legislation of the Russian Federation. Such an agreement is a liability agreement. Responsibilities for receiving, storing and issuing strict reporting forms are usually assigned to cashiers.

On the day the forms are received, the responsible employee must accept them, and the acceptance is carried out in the presence of a commission appointed by the head of the organization or an individual entrepreneur. Members of the commission check the compliance of the actual number of forms, as well as their series and numbers with the data contained in the documents of the form manufacturer. Based on the results of acceptance, an act is drawn up, which is approved by the manager or individual entrepreneur. This act is the basis for the acceptance of forms for registration by the responsible employee.

The employee responsible for the acceptance, storage and issuance of strict reporting forms must be provided with conditions to ensure the safety of the forms. Forms must be stored in metal cabinets and (or) safes. In cases where forms are used in large quantities, specially equipped premises may be allocated for their storage. Places where strict reporting forms are stored at the end of the working day must be sealed or sealed.

When monitoring the proper use of forms, the safety of copies and counterfoils of forms, the absence of erasures and corrections, and the compliance of the amounts indicated in the copies and counterfoils with the amounts reflected in the statements and registers submitted to the accounting department are checked. It should be noted that it is not allowed to assign control over the use of forms to persons issuing forms, except in cases where the person in charge is the chief accountant or head of an organization or an individual entrepreneur.

Stubs and copies of used forms must be kept for at least 5 years. For storage, they are packed in bags, which are then sealed. At the end of the established storage period, but always after the expiration of a month from the date of the last inventory, the forms are destroyed. The basis for the destruction of forms with an expired storage period is a write-off act drawn up by a commission, the composition of which is approved by the manager or individual entrepreneur. Incomplete or damaged forms must be destroyed in a similar manner.

Paragraphs 25 and 26 of Regulation No. 171 establish the procedure for settlements with the population for services rendered using strict reporting forms.

1. fill out the strict reporting form, leaving the signature area blank;

2. receive funds from the client;

3. state out loud the amount of funds received and place them separately in full view of the client;

4. sign the strict reporting form;

5. name the amount of change and give it to the client along with the form, while paper bills and coins are issued at the same time.

If the services provided are paid for by payment card, the person accepting the payment performs the following actions:

1. receives a payment card from the client;

2. fills out the form, except for the signature area;

3. inserts the payment card into the payment card reader and receives payment confirmation;

4. signs the form;

5. returns the payment card to the client along with the form and document confirming the transaction using the payment card.

Mixed payment for services is also allowed, when one part of the service provided is paid in cash, and the other part is paid using a payment card. In this case, the issuance of the form, delivery and return of the payment card must be carried out simultaneously.

Failure of an organization or individual entrepreneur to fulfill the obligation to issue clients strict reporting documents equivalent to checks is the basis for bringing them to administrative responsibility in accordance with Article 14.5 of the Code of the Russian Federation on Administrative Offenses:

“Article 14.5. Sale of goods, performance of work or provision of services in the absence of established information or without the use of cash registers

Sale of goods, performance of work or provision of services in trade organizations or in other organizations that sell goods, perform work or provide services, as well as by citizens registered as individual entrepreneurs, in the absence of established information about the manufacturer or seller or without application in the established law in cases of cash registers -

shall entail the imposition of an administrative fine on citizens in the amount of fifteen to twenty times the minimum wage; for officials - from thirty to forty minimum wages; for legal entities - from three hundred to four hundred minimum wages.”

In this case, you should pay attention to one nuance. Let us turn to the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 31, 2003 No. 16 “On some issues of the practice of applying administrative liability provided for in Article 14.5 of the Code of the Russian Federation on Administrative Offenses for the failure to use cash registers.” This resolution states that the non-use of cash register equipment is permitted only if strict reporting documents are issued to clients. In case of failure to issue the specified documents, the relevant legal entities and individual entrepreneurs are responsible for making cash payments without the use of cash registers. The resolution further states that until the Government of the Russian Federation issues regulations concerning the procedure for approving the form of strict reporting forms equivalent to cash receipts, the use by organizations and individual entrepreneurs of strict reporting documents in forms approved by the Ministry of Finance of the Russian Federation is not a basis for entrusting them with liability for failure to use cash registers.

A similar position on this issue was expressed in the Letter of the Ministry of Taxes and Taxes of the Russian Federation dated July 4, 2003 No. ШС-6-22/738 “On the decision of the GMEC on KKM dated June 24, 2003.” This document states that this department obliges local tax authorities not to apply penalties for the use of strict reporting documents (previously approved), pending the approval of new forms by the Ministry of Finance of the Russian Federation.

For reference: on the basis of the Federal Law of June 19, 2000 No. 82-FZ “On the Minimum Wage,” the calculation of fines carried out in accordance with the legislation of the Russian Federation, from January 1, 2001, is based on a base amount equal to 100 rubles.

You can find out more about questions regarding strict reporting forms in the book of JSC “BKR-Intercom-Audit” “ Strict reporting forms».

BSO forms are used in a wide variety of sectors of the economy. Their forms are approved by the Ministry of Finance of the Russian Federation. A strict reporting receipt is essentially a document confirming the transfer of money, like a cash receipt. This article will give basic information about BSO.

Individual entrepreneurs who provide certain services and choose a simplified taxation system may not purchase a cash register. In this case, instead of cash receipts, they will need to provide clients with special strict reporting forms for individual entrepreneurs in 2019. It should be borne in mind that it is allowed to issue BSO only for the provision of services to the population and individual entrepreneurs, therefore, for all settlements with organizations, cashier's checks are required.

When can you use BSO?

Strict reporting forms are allowed for use only when an individual enterprise provides any services (be it field work, or a haircut in a beauty salon). BSO is not used in all other cases.

What is BSO for individual entrepreneurs?

There is no specific set of such strict reporting forms, just as there is no universal form for absolutely all types of individual entrepreneur activities, so each entrepreneur chooses the option that suits his needs.

The use of strict reporting forms in business activities is regulated by Government Decree No. 359 dated May 6, 2008. It is recommended to download a sample BSO form for individual entrepreneurs as an example to understand the structure of the document.

In 2019, individual entrepreneurs can independently create a strict reporting form that would be convenient for them to use in their work, but the main condition must be met - the form must include a list of all required details.

1. Required details to be indicated in the BSO:
2. Name of the document, its series and number;
3. Full name and position of the person who is responsible for issuing the form and its correctness;
4. Signature of the responsible person and seal of the individual entrepreneur;
5. Services provided and their cost;
6. Price of payment made using cash or by payment card;
7. Dates of document preparation and payment;
8. Other information characterizing the specifics of the services provided by the enterprise.

. Subsequently, on its basis, you can issue a BSO for individual entrepreneurs on the simplified tax system for the provision of services.

Handwritten BSOs cannot be used for the following types of activities:

• Services for providing parking spaces;
• Receipts or subscriptions for veterinary services provided;
• Issuance of various transport tickets;
• Issuance of pawn tickets and pawnshop safety receipts;
• Organization of tourist and excursion routes.

For the above cases, the state has developed ready-made BSO forms for individual entrepreneurs, which can be used.

Where to buy strict reporting forms for individual entrepreneurs

You can purchase BSO from a specialized printing house or printing house, or you can arrange for production by an automated system (often based on cash register technology), which does not require registration with the tax office.

Printing a strict reporting form for individual entrepreneurs on a home printer is strictly prohibited.

There are only two ways to obtain a BSO for individual entrepreneurs on the simplified tax system for the provision of services in 2019:

1. Typographic method. Before downloading a sample for it, you need to make sure that it complies with the established procedure and all the necessary requirements. The form must necessarily reflect the following information about its manufacturer: its name in abbreviated form, taxpayer identification number, address, order number, circulation size and year of printing. The above information is required information. Downloading samples from the Internet does not raise any questions, and the cost of printing them in a printing house in Moscow is about three rubles per piece (the price may vary slightly in regions or in the sizes and types of forms, as well as the required circulation volume). In a printing house, for any service there will most likely be ready-made BSO templates - both standard and tear-off (their cost fluctuates around a hundred rubles), so it will not be difficult to find where to buy BSO for individual entrepreneurs.
2. Application of an automated system. This method does not imply anything complicated - it is a special device, which means an inventory that looks similar to a cash register, but has a lower cost and different functionality. It is used to store accurate reports on forms for the required five-year period and boasts protection against unplanned infiltration by intruders, as well as completing and issuing BSOs, providing numbering indicating the current series. You can buy it for about 5 thousand rubles, and the instructions can be easily downloaded on the Internet.

Filling rules

After the form is filled out, you must urgently make a copy of it (at least one copy). Easier to take strict reporting form for individual entrepreneurs with a detachable part that copies all the attributes of its main part. This is very convenient, because according to the law, one copy remains with the organizer of the service, and the second – with its consumer.

A sample strict reporting form for individual entrepreneurs in 2019 with a detachable part will help you study its features.

Most forms are filled out immediately after receiving payment in cash or after payment by bank card. It is not allowed to issue a BSO late, or, conversely, to issue a document prematurely.

Each form must be completed unambiguously, without any errors or amendments. If typos occur or corrections need to be made, you must cross out the incorrectly filled out or completely damaged document. It is entered into the Forms Book for the date corresponding to the damage, and then a new BSO is filled out. Don't throw away an unsuccessful form! Some even include an explanatory note along with it, which explains the reasons for the damage to the document..

Funds issued using BSO during the day are added up. A cash receipt order is calculated for their full amount (in cases where the entrepreneur maintains such documentation, this is not necessary).

Principle of accounting and inspection

Strict reporting receipts created by the typographical method for individual entrepreneurs are entered into the Accounting Book with their full names, numbering and series. The book itself is a pre-prepared document: numbered, stitched and marked with the seal and signature of the director of the individual entrepreneur.

Inspection and accounting of BSO under the simplified tax system is carried out by a person appointed by the entrepreneur, with whom an appropriate agreement was concluded on responsibility for accepting cash from citizens. If such an employee is absent, then all of the above operations and responsibility for their safety, recording and acceptance fall entirely on the entrepreneur himself.

Acceptance takes place in the presence of the appointed commission on the day the documents are received by the enterprise. Documentation verification is carried out through an actual assessment of the number of forms and reconciliation of the numbers and series of provided papers with the accompanying document. Based on the results of the inspection, the authorized representative writes an acceptance certificate for the BSO. Only after it is signed by the owner of the individual entrepreneur is it allowed to use the received forms.

Pros and cons of BSO

Among the advantages of using BSO, in addition to saving on a cash register, one can highlight the absence of the need to register it - there is no need to go to the tax office. In addition, there is no need to train employees to work with it. Among the disadvantages is the constant filling out, recording and storage of forms for five years.

Video: when to issue BSO?

Currently, when making cash payments, organizations are allowed to issue strict reporting forms to clients instead of a cash receipt. Of course, this method of monitoring and accounting for cash flow has its advantages, because an entrepreneur does not need to buy a cash register, register it, or provide constant technical support, which saves money, nerves and time. But there are a number of rules and conditions for the use of BSO in the activities of an LLC, which you need to know if you plan to refuse to work with a cash register. In this article we will look at what is included in the concept of a strict reporting form, in what cases you can work with them, where to get them, how to store them and what to do with them.

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The strict reporting form, used in the provision of services to the public, is legally equivalent to a cash receipt and is issued to the client instead for cash payments. BSO includes, for example, receipts, vouchers, travel tickets, and subscriptions.

The procedure for an organization to use a BSO instead of a cash register is regulated in the Regulations, which were approved by Decree of the Government of the Russian Federation No. 359 of May 6. 2008 According to this Regulation, BSO can only be used when providing paid services to the population. For activities related to the sale of goods or work with individuals or legal entities, such forms cannot be used.

In what cases can an LLC use BSO?

So, let’s look at exactly what types of activities relate to “providing services to the public.”

1. There is a list of activities reflected in. Services provided to the population are divided into 13 groups, each group is divided into subgroups, and each subgroup into specific types of activities. An entrepreneur using this classifier can determine whether the type of activity he intends to engage in relates to services provided to the population or not
2. There are a number of types of services to the population that are not included in OKUN, but when they are provided to the population, BSO can be used. Thus, in accordance with letter of the Ministry of Finance of Russia No. 03-01-15 dated September 20, 2013 and letter of the Federal Tax Service of the Russian Federation No. ED-4-2/4329@ dated March 7, 2014, strict reporting forms can be used when carrying out activities similar in nature to provision of services to the population. An example would be the provision of legal and consulting services, the provision of services for the production of cadastral passports of land plots.

IMPORTANT: BSO can only be used when providing services to individuals. When working with legal entities, you are required to issue cash receipts if you have an agreement to provide the relevant service. If there is no contract, a BSO can be issued, since the person providing the service is not obliged to establish or guess who the person purchasing the service is. You also need to remember that according to the law they belong to the “population” category, that is, when working with them you can use strict reporting forms.

Where can I get BSO?

There is an Information Letter from the Ministry of Finance of the Russian Federation “On the procedure for approving forms of strict reporting forms” dated August 22, 2008, according to which an entrepreneur can independently develop and approve a form of strict reporting form to carry out his activities.

However, there are a number of activities for which appropriate BSO forms have already been developed, and they can be used by anyone.

So, if you decide to independently develop a BSO for your organization, then the law requires that it must contain the following information:

• name of the document (for example, “receipt”, “ticket”);
• number and series of the form;
• name of the company and its legal status;
• legal address of the organization that issued the BSO;
• TIN of the company;
• type of service and its cost;
• amount to be paid;
• date of the transaction and issuance of the BSO;
• Full name of the person carrying out the settlement, his position and signature;
• name, address and TIN of the printing house that produced the BSO;
• Order number, year of issue and circulation of strict reporting forms.

Below is a list of activities for which BSOs have already been developed by authorized persons, and you don’t have to develop anything, but use ready-made forms.

This article talks about typical ways to resolve legal issues, but each case is individual. If you want to find out how to solve your particular problem, contact our consultant absolutely FREE!

• The sphere of provision of tourism services (tourist package);
• The scope of provision of pawnshop services (pawn ticket, safety receipt);
• Scope of veterinary services (receipt for payment);
• Services in the field of gasification and gas supply (receipt for payment);
• Railway station services (travel ticket);
• Water transport services (travel ticket);
• Cinema services (entrance ticket to a film session);
• The sphere of culture (tickets to the theater, museum, park, concert, etc.);
• Receipt for receipt of insurance premiums (form form No. A-7).

There is also a way to make BSO yourself. According to paragraph 4 of Regulation No. 359, special automated systems can be used for the production of BSO.

IMPORTANT: an automated system is not a personal computer, and the BSO, when independently developed and manufactured, cannot be printed on a regular printer.

Requirements for automated systems are regulated by clause 11 of Regulation No. 359, namely:

• such a system must be strictly protected from unauthorized access;
• the automated system must identify, record and store all information related to the manufacture of BSO for 5 years;
• the system must store information about the number and series of the completed and issued BSO.

Automated systems must meet the same parameters as cash registers, but their registration with the tax authority is not required. Regarding the acquisition of an automated system and the preparation of relevant technical documentation, you must contact the competent executive authorities. One way or another, the concept of an automated system is quite vague and incomprehensible, so the easiest way to contact a printing house regarding the production of BSO.

IMPORTANT: when carrying out the activities of an LLC using BSO, the organization is obliged to keep records, and for this it is necessary to save copies of documents. Therefore, BSOs must have a tear-off spine or the ability to make a copy.

Filling out the BSO

In order for strict reporting forms to have legal force, in addition to their correct production, they must be filled out correctly. The law imposes the following requirements for filling out the BSO:

IMPORTANT: for an LLC’s refusal to issue a BSO to a client, a fine of 30,000 to 40,000 rubles is provided.

Accounting and storage of BSO

The procedure for working with BSO, including the rules for their acceptance, accounting and storage, is regulated in Regulation No. 359, and specifically in the letter from the Ministry of Finance of the Russian Federation No. 03-01-15/10.

1. The head of the organization approves the developed BSO form by issuing an internal order.
2. A commission is created to work with BSO and a responsible person is appointed to fill out and issue forms by issuing an order. A liability agreement is also concluded with this person.
3. Acceptance of BSO forms is recorded by an acceptance certificate, which is certified by the head and signed by the commission.
4. Records are kept in a special book of strict reporting forms. The form of the book is also developed and approved by the manager, since there are no specific legal requirements. But there are some points that must still be observed when preparing the BSO accounting book:
   • all pages of the book must be numbered;
   • all pages of the book must be bound;
   • the book must be sealed and certified by the signature of the manager.
5. The procedure for storing BSO is determined by the legislation of the Russian Federation. Documents must be stored in a special safe or room to which unauthorized access by unauthorized persons is strictly prohibited. They must meet all conditions to prevent theft or damage to forms. The premises must be sealed after each visit by the person responsible for working with SSO.
6. In order to control the correct storage of BSO, a special commission periodically conducts an inventory. She checks the availability of all copies of forms, checking their number with that indicated in the relevant documents, and also checks the conditions for proper storage and preventing other persons from accessing these documents.
7. Specific storage periods for BSO are not specified by law, however, there are recommendations according to which they should be stored for 5 years, then disposed of by writing off and issuing a special act. Forms can be destroyed by tearing them, burning them, or transferring them to a specialized organization for disposal.

Thus, the use of BSO in the work of an LLC greatly simplifies the work and allows you to save money on the purchase of a cash register, its registration and maintenance. Having studied the relevant information, it is not difficult to develop forms, create an accounting book and work correctly with the BSO, and sometimes even easier than with a cash register.