A.S. Kolosovskaya, tax consultant

How to work correctly with strict reporting forms

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

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

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

The form depends on the type of service

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

BSO forms approved “from above”

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

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

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

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

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

BSO forms developed independently

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

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

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

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

Mandatory BS details ABOUT clause 3 of the Regulations :

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

Except when:

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

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

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

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

How to make BSO

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

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

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

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

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

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

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

So this question still remains open.

We buy, store and destroy BSO

Attention

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

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

Let’s say right away that if you issued a BSO immediately after the provision of the service and the proceeds ended up in the cash book for that day, then no one will be able to hold you administratively liable just for the lack of a BSO accounting book and acts on their acceptance and destruction. T Art. 14.5, art. 15.1 Code of Administrative Offenses of the Russian Federation. And since the acts and book of accounting of the BSO are not primary documents and not accounting registers, you can be fined under Art. 120 of the Tax Code of the Russian Federation, the tax authorities will also not succeed.

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

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

We warn the employee

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

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

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

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

We take into account the BSO

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

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

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

Example. Accounting for strict reporting forms

/ condition / Artel LLC repairs shoes on orders from individuals (household services to the public).

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

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

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

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

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

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

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

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

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

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

Strict reporting forms (SSR) are documents that are used to process cash payments or payments using payment cards. Strict reporting forms are equivalent to cash receipts. Thus, strict reporting forms are: receipts, travel documents, vouchers, subscriptions, etc. BSO can be used by organizations or individual entrepreneurs when providing services to the public.

Order BSO

The procedure for using strict reporting forms is prescribed in the Regulations approved by Decree of the Government of the Russian Federation dated May 6, 2008 No. 359 - hereinafter referred to as the Regulations.

Let's consider the procedure for using, storing, destroying strict reporting forms, as well as liability for violating the procedure for their use.

When can you use BSO for cash payments?

Strict reporting forms are used by organizations and entrepreneurs providing paid services to the population and replace a cash receipt.
When providing what services, taxpayers - organizations and individual entrepreneurs - may not use cash registers? Specialists of the Ministry of Finance in their letters No. 03-01-15/1-42 dated February 3, 2009, No. 03-01-15/1-29 dated January 27, 2009, as well as in other letters, explained that such services include those types of services provided to the population that are included in the OKUN classifier, approved by Decree of the State Standard of Russia dated June 28, 1993 No. 163.

However, such clarifications worsened the situation of many taxpayers. After all, over time, the scope of activity expands, more and more new types of services appear that are not included in OKUN.
And so, on April 4, 2012, the Ministry of Finance in letter No. 03-01-15/3-74 clarifies that the types of paid services provided to the population are not limited to the types of services included in OKUN.

To this day, regulations do not provide an exhaustive list of types of activities for the provision of services to the population for which it is possible not to use cash registers, limiting oneself to the issuance of strict reporting forms (SRF).

Thus, taxpayers can independently determine whether they can use BSO in their activities without using cash register equipment. Of course, you should use common sense when doing this. Since if the type of activity can only be considered at a stretch as providing services to the population, then by using BSO, taxpayers risk falling into the category of violators of the current legislation, the procedure for using cash register systems, with all the ensuing consequences in the form of sanctions and administrative liability. Also, forms are not used when selling goods to the public.

Organizations and entrepreneurs independently develop forms and approve their form by order of the manager.
The mandatory details that the BSO must contain are specified in the third paragraph of the Regulations:

Document name, series and six-digit number;
Name of the organization indicating the organizational and legal form;
Location of the organization;
Type of services provided;
Service cost;
The amount of cash received, or the amount of payment by payment card;
Date of payment and date of document preparation;
Position, indicating the full name of the person responsible, personal signature and seal of the organization;
Other information that supplements the document to determine the specifics of the service provided.

Here we do not consider the approved BSO forms for certain types of activities, such as the provision of passenger transportation services, the provision of services by cultural institutions, etc. For certain types of activities, special BSO forms have been approved, which are used only by organizations providing such services.
We will only list the types of approved strict reporting forms used by organizations providing the relevant services.

List of approved forms (BSO) for settlements with the population

BSO name	Type of service	Service code for OKUN
Tourist package

Receipt for insurance premium (form No. A-7)	insurance

Pledge ticket	Pawnshop services for issuing loans secured by property

Safety receipt	Pawnshop services for storing property

Receipt for payment for gasification and gas supply services	Gasification and gas supply services

Receipt for payment of veterinary services	Veterinary services

Different types of tickets	Railway transport services

Cinema ticket	Services of cinema and film distribution institutions

Ticket, subscription, excursion package	Services of theatrical and entertainment enterprises, concert organizations, philharmonic groups, services of circus enterprises, zoos, museums, parks (gardens) of culture and recreation, etc.	051200-051400, 052000, 053000

Itinerary/receipt for electronic passenger ticket and baggage receipt in civil aviation	Passenger air transport services

Electronic multi-purpose document receipt	Passenger transport services, incl. additional services for transportation of baggage and cargo by air

Other taxpayers who provide paid services to the population of a different nature develop strict reporting forms on their own.

In order to use independently developed strict reporting forms, used instead of using a cash register, the following requirements must be taken into account. Self-developed BSOs should:

Contain all the details listed in the Regulations;
Must be produced either by printing or by an automated system.

Note!

Forms (BSO) made in a different way cannot replace a cash register receipt. You cannot use forms made on a computer and printed on a regular printer.
A common question asked by taxpayers is:

Is it possible to use any document that replaces a cash receipt, such as a BSO, during a power outage?

No, if an organization does not have the right to use strict reporting forms for its type of activity, then a cash receipt cannot be replaced with a strict reporting form during a power outage.

Previously, to replace a cash receipt in this case, a special form approved by the Ministry of Finance was used. However, with the entry into force of Law No. 54-FZ of May 22, 2003, the use of this form is unlawful. Since the Law does not contain instructions on the use of a special form that replaces a cash register receipt in the event of a power outage.

Thus, the form previously used in such cases is not used, since it is contrary to current legislation. And in the event of a power outage for failure to use the cash register, the organization and responsible persons are held accountable under Article 14.5 of the Administrative Code.

Is it possible to use a cash register if the type of activity allows you to use BSO?

Yes, cash register equipment can be used both by organizations carrying out activities for which BSO forms have been officially developed, and by organizations that have developed BSO independently. At the same time, when making cash payments to the population for services rendered, you can issue either a cash receipt or a strict reporting form.

Meanwhile, for certain types of activities, regulations establish a special procedure in which they are required to use BSO, without using CCP. Thus, Law No. 196-FZ of July 19, 2007, regulating the activities of pawnshops, obligated organizations providing pawnshop services to use approved forms: pawn tickets and safety receipts. Thus, pawnshops do not have the right to use cash registers instead of strict reporting forms.

Is it possible to issue a cash receipt order (PKO) instead of a strict reporting form?

No, a cash receipt order cannot replace a strict reporting form, since the PKO form does not meet the requirements for BSO and is intended for other purposes. By issuing a receipt for the PKO to individuals instead of the BSO, the organization violates the law and sanctions may be applied to it under Article 14.5 of the Code of Administrative Offenses of the Russian Federation for violating the procedure for applying the CCP. Since violations in the area of application of BSO are equivalent to violations of the procedure for using cash register equipment.

Is an organization obliged to register independently developed SSBs with the tax office or other authorities?

No, organizations and individual entrepreneurs using independently developed strict reporting forms do not have to additionally register them with the Federal Tax Service or any other authorities.

The legislation regulating the procedure for applying BSO and the procedure for making cash payments does not contain rules obliging taxpayers to register BSO with government agencies. The Ministry of Finance provides similar explanations in letters No. 03-01-15/8-250 dated November 25, 2010 and No. 03-01-15/11-297. An independently developed BSO form is approved by an internal order of the manager.

Strict reporting forms - accounting procedures

And so, organizations and individual entrepreneurs providing paid services to the population have the right not to use a cash register, giving individuals, instead of a cash receipt, a strict reporting form confirming the receipt of cash.

How to reflect on such forms?
The procedure for recording and storing BSO is regulated by the instructions approved by the protocol of the State Interdepartmental Expert Commission on KKM No. 4/63-2001 dated June 29, 2001. However, since the regulatory legal acts on the basis of which the Instructions were drawn up have lost their effect, the Instructions are currently applied to the extent that they do not contradict Regulation No. 359.

And so, the head of the organization, by internal order, approves the form of the developed strict reporting forms and appoints an employee who will be responsible for storing and issuing the forms. An agreement on financial responsibility is concluded with this employee. Forms must be stored according to the rules defined for storing monetary documents.

Strict reporting forms are accepted for accounting based on the acceptance certificate. The act is approved by the head and signed by the commission. In turn, the composition of the commission is approved by order of the head. This procedure is determined by Regulation No. 359.
Accounting of forms is carried out in the book of accounting of document forms. You can also develop the form of the book yourself.

In accounting, reflect the purchase of strict reporting forms as follows:

Debit 10 (15) Credit 60 - acquired BSO;
Debit 20 (23;25;26;44...) Credit 10 (16) – BSO transferred for use.

For analytical accounting of BSO, off-balance sheet account 006 “Strict reporting forms” is intended, to which you can open sub-accounts by storage location and by responsible persons. Account 006 reflects the conditional cost of the forms, which can be their actual cost, or conditional, for example, equal to 1 ruble. At the same time, the procedure for forming a conditional estimate of SSB should be reflected in the accounting policy.

The movement of the forms is recorded in control sheets, on the basis of which data on the movement of BSO in the organization is reflected in account 006. At the end of the month, the data from the control sheets is verified with the BSO accounting book. This procedure is established by Protocol No. 4/63-2001.

In accounting, the movement of BSO is reflected in the following order:

Debit 006 subaccount “BSO in accounting” - reflects the receipt of BSO in the conditional valuation;
Debit 006 subaccount “BSO in accordance with. Subdivisions" Credit 006 subaccount "BSO in accounting" - reflects the transfer of BSO to a structural unit;
Credit 006 subaccount “BSO in the relevant department” - used forms are written off.

After filling out the strict reporting form, it is equal to the primary documents. In the case where BSOs are paid for by an organization, and before they are issued they are evidence of unfulfilled obligations to the organization, the forms are equated to monetary documents. Account 50-3 “Cash documents” is intended for their accounting. Such BSOs include the following types of forms:

Travel tickets;
Gasoline coupons;
Vouchers;
Cinema tickets;
Pledge tickets, etc.

The organization's costs associated with the acquisition of BSO are reflected in accounting depending on the applicable taxation system.

General taxation system and BSO accounting

Accounting

Debit 10 Credit 60 – BSO are reflected as part of inventory;
Debit 19 Credit 60 – VAT is allocated from the cost of BSO;
Debit 68.1 Credit 19 – the amount of VAT is accepted for deduction.
Debit 006 – the acquisition of BSO is reflected in the conditional valuation;
Debit 20 (44) Credit 10 – transferred to BSO for use;
Credit 006 – the cost of used forms has been written off.

Tax accounting

Accounting for VAT when purchasing BSO
Note!

An organization can deduct VAT on BSO if the following conditions are met:

The VAT amount is reflected in the supplier’s documents;
Received an invoice from the supplier;
BSO are used in transactions subject to value added tax;
The forms are reflected in the accounting.

Such conditions are contained in Article 171 of the Tax Code.
If the organization is not a VAT payer, or the forms are used in non-taxable activities, the amount of tax is included in the cost of the forms (clause 2 of Article 170 of the Tax Code of the Russian Federation).

Income tax and expenses for the acquisition of BSO.
Accounting for the costs of purchasing forms depends on the type of strict reporting forms.

A special accounting procedure is provided for individual forms. For example, the purchase of check books and the costs associated with their acquisition are included in the costs associated with banking services (clause 15, clause 1, article 265 of the Tax Code of the Russian Federation). Although this article of the Code regulates accounting for organizations using the simplified tax system, the Ministry of Finance in letter No. 03-11-04/2/139 dated May 25, 2007 gave precisely such explanations, however, organizations using the general tax regime. This conclusion follows from paragraph 2 of Article 346.16 of the Code.

At the same time, costs associated with the purchase of check books are included in expenses at the time of their actual payment, both under the accrual method and under the cash method, this procedure follows from subparagraph 3 of paragraph 7 of Article 272 and paragraph 3 of Article 273 of the Code.
However, checkbooks still do not belong to those strict reporting forms that are used instead of cash registers. The Tax Code does not provide for the procedure for reflecting the costs of producing your own forms.

Costs associated with the acquisition or production of strict reporting forms, equated to cash register checks, based on the provisions of paragraph 2 of paragraph 1 of Article 254 of the Code, can be included in material expenses, since such expenses are directly related to activities related to the provision of services.

Also, these costs can be included in other expenses, such as the cost of purchasing office supplies, in accordance with paragraph 24, paragraph 1, article 264. Specialists from the main financial department, in letter No. 03-03-02-04/1/123 dated May 17, 2005, give precisely such recommendations. This letter is addressed to organizations applying the simplified regime, however, there are no contradictions or prohibitions for taxpayers to use in the general system.

Thus, the organization decides independently which expenses will include the costs of purchasing SSO, having previously established the procedure in its accounting policies.

Simplified taxation system and BSO accounting

It is obvious that taxpayers who apply the simplified tax system and pay tax on total income do not take into account the costs of purchasing BSO in the tax base, since no expenses, except for insurance premiums and the amount of a fixed payment (for individual entrepreneurs), do not reduce the tax base of this category of taxpayers.

Let's consider the accounting procedure for taxpayers paying tax on the difference between income and expenses.

Accounting for the costs of SSO here also depends on the type of forms specified.
Thus, strict reporting forms, the form of which is officially approved, and which are used only in a strictly defined industry, are taken into account in a special manner. Thus, we discussed the procedure for accounting for checkbooks above; organizations using the simplified tax system take into account the costs of purchasing special BSOs in the same order.

As for strict reporting forms, which are used instead of a cash register, accounting for the costs associated with it is not prescribed by law. Therefore, organizations and entrepreneurs using the simplified tax system can take them into account either in the costs associated with the purchase of office supplies or in material costs. At the same time, single tax payers include VAT on forms in the cost of the BSO. The costs of acquiring BSO are included in expenses only after they are actually paid.

Accounting for BSO by UTII payers

Since payers of imputed tax do not take into account the costs of activities on UTII when paying tax on imputed income, expenses associated with the acquisition of BSO do not affect the amount of tax.

If OSNO is applied and UTII is paid

Taxpayers using the general system can use strict reporting forms both in activities transferred to the payment of UTII and in activities under the general regime.

Therefore, the cost of BSO issued during the provision of services on OSNO is taken into account in the manner prescribed for the conventional system. After all, by issuing a strict reporting form instead of a cash register receipt, you can clearly determine how many forms are used in different types of activities. Therefore, expenses for social security, when carrying out different types of activities in different taxation systems, are taken into account separately, by direct calculation.

However, if in some cases the organization cannot clearly establish in which activity a particular number of forms is used, expenses should be distributed in proportion to income for each type of activity. This procedure is established by paragraph 9 of Article 274 of the Tax Code.

Thus, difficulties in classifying expenses according to BSO by type of activity may arise when determining the amount of expenses from a checkbook. Because one checkbook is issued per current account, and not several for each type of activity.

How to determine the share of income from an activity
The share of income by type of activity is calculated using the following formula

Costs associated with the acquisition of BSO related to activities at OSNO, calculate using the following formula

Costs for the acquisition of BSO taken into account in expenses under OSNO

Share of income from activities at OSNO

Calculate the share of expenses for the acquisition of BSO related to activities on UTII as follows:

Share of expenses on social security for activities on UTII

Total amount of expenses for social security (excluding VAT)

Share of expenses on BSO for activities on OSNO

The costs of purchasing forms should be distributed by type of activity based on the results of each month. The share of expenses that relate to activities on the general system is included in the costs, in accordance with the procedure adopted in the organization for accounting for such costs, on an accrual basis throughout the year. The share of expenses for social security related to imputed activities does not reduce the tax base. Likewise, VAT as a share of these expenses is not deductible.

The procedure for determining the amount of VAT on distributed expenses is defined in clause 4 of Article 170 of the Tax Code of the Russian Federation.
You can determine the amount of VAT to be deducted using the following formula

VAT on expenses for personal protective equipment, accepted for deduction

VAT on the cost of the entire amount of expenses for BSO

Cost of goods sold subject to VAT

____________________________

The total cost of all goods shipped during the same period

The organization deducts the amount of VAT as a share of expenses for activities on the general system, and VAT as a share of expenses for activities on UTII is included in the amount of expenses, which, in turn, relating to activities transferred to the payment of imputed tax, does not reduce tax base for income tax.

BSO – procedure for registration, storage and destruction

Let's consider the procedure for drawing up a strict reporting form depending on the calculations.
Strict reporting forms are used for cash payments to the public without using a cash register. When making payments, when the buyer (meaning the buyer of services, since when selling goods, a cash receipt cannot be replaced by a BSO), pays in cash or pays with a payment card, the seller issues him a strict reporting form. Let's consider the procedure for registering a BSO depending on the payment method.

Registration of BSO when paying in cash

When receiving cash from an individual, when registering a BSO, you should proceed in the following order:

Fill out the form properly and enter all the required information. If, due to the lack of certain information, some columns remain empty, put a dash in them. At this stage, no signature is placed on the form;
Receive and count money from the payer;
State the amount received and place the bills so that they remain in the buyer’s field of view;
Now you can sign the form;
Count out, having previously announced, the amount of change and give it to the buyer along with the form.

Registration of BSO when paying by payment card

If an individual pays using a payment card when registering a BSO, proceed as follows:

Take the payment card from the buyer;
Fill out the form in the above order. At this stage there is no signature;
Insert the payment card into the information reader, wait for confirmation of payment;
Now you can sign the BSO;
Attach the document issued by the device after completing the transaction and, attaching it to the payment card, hand it over to the buyer.

Registration of BSO for mixed payment methods: payment card and cash

It happens that the buyer pays partly with a payment card and partly in cash.
In this case, after receiving the money and the card, fill out the form, make a transaction with the payment card, and keep the cash received from the buyer in plain sight. Sign the strict reporting form, attach the change and payment card to it and give it all together to the buyer, stating the amount of change.
Note!
When registering a BSO, regardless of the payment method: using a payment card or cash, you must fill out a copy of the form, which remains with the organization. If the copy is not filled out, then the form must contain a detachable part that duplicates the main details of the main part of the BSO.
The following cases are exceptions:

Federal authorities have established a different, special procedure for filling out strict reporting forms (applies to special forms provided for certain types of activities);
BSO details are filled in in advance, at the time of printing;
Details or part of them are filled in electronically.

Since organizations and entrepreneurs using BSO to replace a check, producing strict reporting forms in a printed manner, already include all the necessary details in them, when making payments to customers, all that remains is to put down the date, payment amount and signature, a copy of the completed form remains in the organization.

Destruction of used BSOs

Copies of used forms or counterfoils are packed in bags, which are sealed and stored for five years. Five years later, after a month from the date of the inventory, the used copies of the BSO are destroyed, about which an act on the write-off of the used strict reporting forms is drawn up.
The act is signed by the members of the commission present when the forms are destroyed. The commission is appointed by order of the head.
Destruction of copies of used BSOs for which the established storage period has expired, as well as damaged and incomplete forms, can be carried out in the following ways:

Tear by hand;
Using a shredder;
Destroy by burning;
Transfer to a specialized organization for further destruction.

The method by which forms are destroyed is selected based on the number of BSOs being destroyed.
The destruction procedure is established by clause 19 of Regulation No. 359.

Responsibility for violation of the procedure for applying BSO

Violation of the procedure for the use and storage period of BSO is an offense for which tax liability is provided, in accordance with Article 106 of the Tax Code of the Russian Federation, and administrative liability under Art. 2.1 Code of Administrative Offences.
Responsibility for failure to issue BSO
Failure to issue a strict reporting form is equivalent to a bounced check. For such a violation, administrative liability is provided under Art. 14.5 and 23.5 Code of Administrative Offences:
- For organization – from 30 to 40 thousand rubles;
- For a manager – from 3 to 40 thousand rubles;
- For the guilty person (cashier-operator) - from 1.5 to 2 thousand rubles.
For the absence of strict reporting forms, liability is provided for in Art. 120 of the Tax Code, such a violation is a gross violation of the rules for accounting for income and expenses.

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

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

ATTENTION: According to Federal Law dated July 3, 2016 No. 290-FZ, from February 1, 2017, strict reporting forms will have to be generated not only in paper, but also in electronic form in order to send 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. Read more about the innovation.

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

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

Required BSO details:

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

Where to print

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

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

Accounting and use at work

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

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

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

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

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

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

2) When making forms yourself.

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

Accounts with clients

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

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

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

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

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

Fines for failure to issue a strict reporting form

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

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

Organizations and individual entrepreneurs that meet a number of conditions stipulated by law (we will consider them in this material) have the right to issue a strict reporting form instead of a cash receipt. Until July 1, 2019, the old procedure for working with BSO applies to such taxpayers. Let us reveal the current features of the use of BSO.

Who can use BSO instead of cash register

In what situations can a strict reporting form be used instead of a cash receipt and until what date can this be done according to the old rules?

A strict reporting form (SRF) can be used to replace a cash receipt when making payments to the public for services rendered (Article 1.1 of the Law “On the Application of CCP” dated May 22, 2003 No. 54-FZ as amended by the Law “On Amendments...” dated July 3, 2016 No. 290 -FZ, clause 2 of article 2 of law No. 54-FZ until amendments are made to it). According to the updated requirements, BSO, like cash receipts, must be generated in an automated manner using online devices.

However, for persons who have not previously used cash registers (and these include those who make payments through BSO), Law No. 290-FZ, which contains the rules for the transition to the application of the updated Law No. 54-FZ, set the start date for the mandatory use of cash registers later than the total (07/01/2017) - from 07/01/2018 (clause 9 of article 7). At the same time, legal entities and individual entrepreneurs issuing BSO to customers were given a separate clause in Law No. 290-FZ (clause 8 of Article 7), and it also contained the date 07/01/2018.

However, Law No. 290-FZ has undergone an adjustment (Law “On Amendments...” dated November 27, 2017 No. 337-FZ), which resulted in a change in the text of clause 8 of Art. 7. In it, the date 07/01/2018 was replaced by the date 07/01/2019, and the text included a clarification that services performed with the registration of BSO should not be related to catering services provided by both legal entities and individual entrepreneurs with hired employees.

Thus, BSO for services for the population can be applied according to the old rules (which were in force before the update of Law No. 54-FZ by Law No. 290-FZ) until 07/01/2019.

After the specified period, entrepreneurs and organizations that can issue BSO instead of cash register checks are required to generate strict reporting forms using automated settlement systems.

Read about what other innovations have led to changes in cash register legislation in the following articles:

“Latest changes in 54-FZ “On the use of cash register equipment””;
"Current amendments to the law on online cash registers".

Who is exempt from using CCT?

The list of cases when you can work without a cash register is exhaustive and is indicated in paragraphs. 2, 3, 5, 6 tbsp. 2 of Law No. 54-FZ. These are the situations:

issuing (receiving) cash using automatic devices for settlements in credit institutions (including electronic means of payment);
sales of printed media and related products, if the share of sales of printed products is at least half of the turnover, and related products correspond to the assortment list approved by the constituent entity of the Russian Federation;
sales of securities;
sales of tickets, coupons, travel documents giving the right to travel on public transport, in vehicle salons;
sale of food in educational institutions;
trade at fairs, retail bazaars, exhibitions, at specially designated areas, excluding trade in trading places equipped and ensuring the demonstration and safety of goods;
fair trade in non-food products, the list of which is established by the Government of the Russian Federation;
peddling trade (except for the sale of technically complex goods and food that require special storage and sale conditions) in passenger train cars, from trays and hand carts, and other small-scale mechanization equipment;
sales of ice cream, draft soft drinks in kiosks;
sales of kvass, milk, vegetable oil, live fish and other excise-free draft goods from tank trucks, sales of seasonal vegetables and fruits by rummage;
acceptance of waste materials from the population, excluding scrap metal, scrap of precious metals and precious stones;
providing shoe repair and painting services;
providing metal repair services - making keys and small metal haberdashery;
provision of nanny and nurse services;
sales of handicrafts, if sales are carried out by the manufacturer himself;
providing services for plowing gardens and cutting firewood;
providing porterage services at train stations, ports, and airports;
leasing of real estate (housing) from individual entrepreneurs;
work in remote settlements, the list of which is approved by a special resolution of the Government of the Russian Federation;
sales of medicines and medical products by medical organizations located in rural areas where there are no pharmacies, or by FAP pharmacies located in villages and towns;
sales of goods, services and products for religious and ritual purposes by religious organizations that have the appropriate license in the places where they carry out their activities.

Postings in organizations using BSO for calculations

If an organization uses a strict reporting form instead of a cash receipt, then such a form must be stored and accounted for according to the rules established by Decree of the Government of the Russian Federation dated May 6, 2008 No. 359. Strict reporting forms are kept in the appropriate journal (stitched and numbered). To control the movement of such material assets, an accounting card is created.

Typical transactions when using BSO in an organization are as follows:

		The essence of the operation
		Purchase from the BSO printing house, posting them to the organization
		VAT has been allocated from the amount of purchased forms
		Value added tax on purchased forms is accepted for deduction
		BSO were transferred to the relevant units or financially responsible persons

In addition, BSO are reflected on the balance sheet in account 006. Its use allows you to keep track of the receipt and write-off of forms by departments and financially responsible persons (MRP). Thus, the debit of account 006 reflects the receipt of forms to the corresponding department and to a certain MOL. According to the credit of account 006, strict reporting forms are written off from the unit or MOL upon their disposal (use, damage).

The identified shortage is documented in an act drawn up by an authorized commission. The write-off of BSO in case of damage is also carried out by an act.

BSO is stored in safes or fireproof cabinets designed for storing such documents. BSO inventory is carried out regularly (at least once a year).

Read more about accounting and inventory of BSO in the article “What applies to strict reporting forms (requirements)?” .

Instead of BSO - POS terminal

Operations for carrying out payment transactions through a POS terminal are subject to the Law “On activities for accepting payments from individuals carried out by payment agents” dated 06/03/2009 No. 103-FZ. Note that POS terminals include devices that allow you to use bank cards when paying for purchases.

If payment is made using a POS terminal, then a strict reporting form does not need to be issued instead of a cash receipt if the terminal is connected to a cash register that generates a receipt. If equipment is used that does not generate a cash receipt, then a BSO is issued.

More information about transactions when using POS terminals at an enterprise can be found in the article “Posting debit 57 credit 57 (nuances)” .

When using a POS terminal by taxpayers specified in clause 8 of Art. 7 of Law No. 290-FZ, it is possible, accordingly, until 07/01/2019 not to make any changes to the work (including changing the details of issued documents), providing buyers with a BSO generated by a cash register or an automatic settlement system in the form used by such a taxpayer before entry into force Law No. 290-FZ (or printed forms approved by the accounting policy of the enterprise or (for some cases) by law).

Results

For organizations and entrepreneurs that provide services to the public and issue strict reporting forms when making payments to them instead of a cash receipt, a special deadline has been set for the transition to the mandatory use of online devices - 07/01/2019. Before this date, they have the right to issue BSO according to the old rules.

Any business entity must ensure compliance with cash discipline when accepting cash. As a general rule, all cash receipts must be recorded using cash register equipment. But the law provides exceptions to this rule, when strict reporting forms are issued instead of a cash receipt.

What are BSOs and their form?

A strict reporting form is a document that replaces a cash receipt and is issued to each client when providing certain services that are listed in the All-Russian Classifier of Services to the Population. There is an ambiguous position of government bodies regarding the list of services. Tax authorities are of the view that the use of BSO is permissible only for the services specified in OKUN. For several years now, the Ministry of Finance has been broadcasting the position that BSO can be used in the provision of any services to the population. Judicial practice on this issue is also ambiguous, so you need to focus on the situation in your region to avoid unnecessary hassle.

The legislation also regulates that certain types of strict reporting forms are approved by individual federal authorities. Such forms include:

BSO name	Type of service	Service code for OKUN
Tourist package	tourism	061000
Receipt for insurance premium (form No. A-7)	insurance	802000
Pledge ticket	Pawnshop services for issuing loans secured by property	019713-019724
Safety receipt	Pawnshop services for storing property	019701-019712
Receipt for payment for gasification and gas supply services	Gasification and gas supply services	042303,042305
Receipt for payment of veterinary services	Veterinary services	083000
Different types of tickets	Railway transport services	021100,022100
Cinema ticket	Services of cinema and film distribution institutions	051100
Ticket, subscription, excursion package	Services of theatrical and entertainment enterprises, concert organizations, philharmonic groups, services of circus enterprises, zoos, museums, parks (gardens) of culture and recreation, etc.	051200-051400, 052000, 053000
Itinerary/receipt for electronic passenger ticket and baggage receipt in civil aviation	Passenger air transport services	021400
Electronic multi-purpose document receipt	Passenger transport services, including additional services for the transportation of baggage and cargo by air	021000 021400

In other situations, an entrepreneur can develop a strict reporting form independently, taking into account the specifics of providing his services. This form must contain the required details:

Document name, series and six-digit number;
Last name, first name, patronymic of the individual entrepreneur or name of the organization;
For a legal entity, the address of its location is indicated;
Type of service and its cost in monetary terms;
The amount of payment made in cash or by payment card;
Date of payment and document preparation;
Position, full name of the person responsible for the transaction and the correctness of its execution, his personal signature, seal of the organization or individual entrepreneur;
Other data on the specifics of the service provided.

It is important to know that an organization and an entrepreneur cannot independently produce strict reporting forms. With the exception of cases of using automated systems that print BSO according to all standards and ensure their accounting. You can also order forms from a printing house, which can provide continuous numbering of documents when printing.

Advice: Currently, there are a number of resources on the Internet that allow you to undergo simple registration, after which you can produce BSO. For the use of such forms to be legal, the online resource must meet the following conditions:

Enter a record of produced forms;

BSO must comply with legal requirements;

The system must provide user identification;

The storage period for data on issued forms must be at least 5 years;

All data must be protected and stored on the territory of the Russian Federation.

Where to buy strict reporting forms in 2016?

In addition to printing, forms can be purchased at printing houses themselves, and at stationery or accounting supply stores. As a rule, you can find on sale both universal forms that allow you to fill them out when providing most services, as well as specialized ones designed for specific services.

Let us note that for the tax authorities, the method of acquiring BSO does not matter; the main thing is that the document itself meets all the requirements of regulatory documents, and the entrepreneur follows the procedure for its use.

Strict reporting form for individual entrepreneurs 2016 - sample

The use of strict reporting forms does not exempt the entrepreneur from observing cash discipline. Therefore, the accounting procedure for BSO must be approved, and the forms themselves must be recorded in the Book of Strict Reporting Forms. It is recommended to periodically, for example, once a week, file forms in a separate folder. At the same time, every day, it is according to the BSO that the revenue is calculated and a cash receipt order is issued for depositing it into the cash register. According to the BSO data, tax reporting is also completed, including.

The BSO consists of two parts, one of which is given to the client, and the second remains with the entrepreneur. Each of these parts has a common number, which allows the transaction to be identified. You can find a sample of a strict reporting form on numerous sites on the Internet, and also use special services that allow you to fill out a specific form, like the one used online, and design a form according to your needs for subsequent ordering at a printing house. In this case, ordering BSO is no more difficult than.

It should be remembered that the BSO is issued to all clients, just like a cash receipt. And only a single tax on imputed income in 2016, as before, exempts the entrepreneur from this obligation. In this case, the document is issued only at the request of the client. Practice shows that when providing services, it is still advisable to always issue a reporting document in order to avoid unnecessary problems on the part of clients.

BSO for individual entrepreneurs on the simplified tax system for the provision of services in 2016

Strict reporting forms can only be used when providing services. Moreover, if an entrepreneur combines the provision of services and sales, then BSO can be issued only for services. For example, an entrepreneur sells spare parts and provides vehicle repair services. In this case, the BSO is issued only for repair work, and the sale of components requires the issuance of a cash receipt if the individual entrepreneur is not on UTII or PSN.

Strict reporting forms can only be issued if the service is provided to an individual.

Strict reporting forms for LLCs in 2016 under the simplified tax system

Legal entities can also use strict reporting forms. The procedure for manufacturing and using BSO is the same as for individual entrepreneurs. Legal entities must also maintain a BSO Accounting Book, and the manager must appoint persons responsible for recording and storing forms, and persons authorized to sign them. The accounting book may be requested during a desk or field inspection in 2016.

Responsibility for violations in the use of BSO

The legislation provides for liability for violating the procedure for using strict reporting forms. First of all, liability arises in the case when the BSO was not issued to the client. This violation is equivalent to a failure to clear a check, for which administrative liability is provided in the form of a fine from 1,500 to 40,000 rubles.

Rules for filling out and applying strict reporting forms in the activities of individual entrepreneurs and LLCs. BSO: what should the strict reporting form be like? Who can issue a BSO