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.

Form strict reporting represents special kind document, which indicates receipt Money. 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 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 technical specifications cannot be equipped due to its remote 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 For 2018, this classifier has been replaced by OKVED-2 and OKPD-2.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 your local office 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 may be various 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.

Use of office computer programs and a regular printer is not acceptable. 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 completed.

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 first need to 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 include such 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 mandatory list supplemented with the necessary data.

It is worth considering that after 07/01/2018 individual entrepreneurs will have to register a BSO in in electronic format using automated equipment. Such documentation will be sent to the tax office and the client by e-mail or in the form of an SMS message.

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 signature and seal at the place of fastening.

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. Access to the location of all forms is limited to responsible persons, prescribed in the act.

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.

What “simplified” people need to know about strict reporting forms (Zhuravleva V.V.)

Date of article posting: 09.15.2014

From this article you will learn:
1. In what cases can “simplified people” issue strict reporting forms?
2. Is it possible to print forms yourself using a regular computer and printer?
3. When to reflect the costs of manufacturing BSO in expenses under a simplified taxation system.

If you are an individual entrepreneur. Despite the fact that you now may not keep a cash book and write out cash orders, duty to issue cash receipt or the strict reporting form still concerns you. Read this article to know how to practically use BSO in your work.

Organizations and entrepreneurs, when providing services to the public, must use cash registers or issue strict reporting forms (SSR) instead of cash receipts. This rule applies to all taxpayers, including “simplified”, “imputed” and those who operate on a patent (clause 2 of article 2 Federal Law dated May 22, 2003 N 54-FZ).
In practice, the second option is often chosen. And for good reason - BSO is much preferable to cashier's checks. Firstly, no need to buy cash machine and register it with the inspectorate. This means you don’t have to enter into an agreement with a technical service center, pay for its services and monitor the condition of your cash register equipment. Secondly, if you need to go to the customer, you will not need to carry a cash register with you or issue a cash register receipt in advance, especially since the latter is risky - the buyer can always refuse the purchase.
And thirdly, a damaged form is easier to record than an erroneously punched check. So, you can simply cross out your copy of a form filled out with an error and attach it to the documents. And with a check there is more work. At a minimum, you need to draw up a special act, which will be signed by a commission headed by the director, and request an explanatory note from the cashier.
Therefore, if BSO is more attractive to you than cash register, or you are already working with this type of documents, it makes sense to understand all the nuances.

Question No. 1. What services to the population can be issued using strict reporting forms

So, strict reporting forms can only be issued if you provide services to the public in cash. When selling goods, or performing work to individuals, or when working with legal entities, BSO cannot be used.
Accordingly, the first question is: what are services to the population? The answer is contained in the All-Russian Classifier of Services to the Population (OKUN). In it, all possible services for the population are divided into 13 groups. Each of these groups contains its own subgroups, which already list specific types services. For example, the first group “Household services” includes the subgroups: “Repair, painting and sewing of shoes”, “Repair and sewing of clothing, fur and leather products...”, “Repair and Maintenance domestic radio-electronic equipment...". In the subgroup "Shoe repair, painting and sewing" you can already find your type of activity, for example, "Shoe repair", and see the specific services that are included in it.
In addition, specialists from the financial department allowed the use of forms instead of cash registers for taxpayers who provide services to the population that are not directly named in OKUN, but by their nature relate specifically to such services. For example, legal and consulting services, production of boundary plan and cadastral passport land plot and so on. (Letters of the Ministry of Finance of Russia dated September 20, 2013 N 03-01-15/39118 and the Federal Tax Service of Russia dated March 7, 2014 N ED-4-2/4329@).

On a note. Tax authorities allow the use of BSO when providing services to the population that are not directly named in OKUN, but essentially relate to such services. For example, legal and consulting services (Letter of the Federal Tax Service of Russia dated 03/07/2014 N ED-4-2/4329@).

Please note that you can use BSO only if you accept payments for services from citizens. But in the case when an organization purchases the same services from you in cash, you need to issue a cash receipt. True, you will have to do this only if you have a service agreement with such a company. Otherwise, you don’t have to guess who buys your services - a common person or an accountable person - a representative of a particular company. Without an agreement with a legal entity, you can safely issue a BSO.
As for servicing entrepreneurs, according to para. 4 clause 4 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 31, 2003 N 16, entrepreneurs for the purpose of applying the law on cash register systems are classified as “population”. Consequently, settlements with entrepreneurs can be processed using BSO.

Memo. You can issue BSO for services rendered only to citizens, but if the same services are purchased by a legal entity, you need to issue a cash receipt. At the same time, entrepreneurs belong to the “population” category, so they can be issued forms (paragraph 4, paragraph 4 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 31, 2003 N 16).

In addition, no one obliges you to check the status of the buyer - whether he is registered as an entrepreneur or not. Claims from inspectors are possible; again, if you have an agreement with an entrepreneur, then inspectors may try to fine you for not using CCP. The court will most likely side with you. To confirm your correctness, refer to the specified Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation. But in order to avoid problems and disputes, it would be better if it does not appear anywhere at all that the buyer is an entrepreneur. Moreover, as we have already said, you are not obligated to check this fact.

Question No. 2. Where can I get the strict reporting form?

In most cases, you will have to independently develop and approve the BSO form (Information letter of the Ministry of Finance of Russia dated August 22, 2008 “On the procedure for approving forms of strict reporting forms”). In such a document, indicate all the details that are listed in clauses 3 and 4 of the Regulations on making cash payments without the use of cash registers, approved by Decree of the Government of the Russian Federation of May 6, 2008 N 359 (hereinafter referred to as Regulation N 359). We have provided a list of these details in the table. 1.

Table 1

Data that any BSO must contain

However, for some types commercial activities you don't have to develop anything yourself. And use ready-made forms approved by the authorized departments (clause 5 of Regulation No. 359). We have given a list of BSOs that can be used in settlements with the population in Table. 2.

table 2

List of BSOs that can be used for cash payments to the population

Question No. 3. Is it possible to make BSO yourself on a computer?

As you may have noticed, the mandatory BSO details include information about the printing house in which the form was printed. The fact is that, as a rule, strict reporting forms are produced using the printing method. True, another legal way of manufacturing BSO is possible - using automated systems (clause 4 of Regulation No. 359).
Clause 11 of Regulation No. 359 states that automated system must meet the following requirements:
- have protection from unauthorized access, identify, record and store all transactions with the document form for at least five years;
- when filling out the form and issuing the finished document, the system must save the unique number and series of the BSO.
At the same time, officials explain that in this case we are not talking about a printing device, so a simple computer and printer cannot be used to produce BSO (Letters of the Ministry of Finance of Russia dated 02/03/2009 N 03-01-15/1-43 and dated 11/07/2008 N 03-01-15/11-353, clause 3 of Letter of the Federal Tax Service of Russia dated 09/10/2012 N AS-4-2/14961@, Letter of the Federal Tax Service of Russia for Moscow dated November 30, 2009 N 17-15/126038).
In terms of their parameters, automated systems must meet the requirements for cash register equipment. That is, to ensure protection, recording and storage of information about the document form. However, these systems are not cash register equipment and their registration with the tax office is not required. Approval issues technical documentation, the manufacture and implementation of an automated system should be addressed with the competent authorities executive power(Letter of the Ministry of Finance of Russia dated 05/05/2014 N 03-01-15/20962). In general, as you can see, everything is quite confusing, and what an automated system is, really by and large dont clear.
Therefore, the most convenient and the right way- order BSO from the printing house. Make sure that the form contains the series and number of the document (clause 9 of Regulation No. 359). And also the following information about the printing house (clause 4 of Regulations No. 359):
- abbreviated name;
- TIN;
- legal address;
- order number, year of execution, circulation.

Note! Printing BSO using a computer and printer is unacceptable. A document prepared in this way will be considered invalid. Therefore, forms must be ordered from a printing house.

In addition, it should be possible to make a copy of the form. Or it must be a document with a detachable spine (clause 8 of Regulations No. 359).

Question No. 4. How to organize the receipt, storage and use of forms

So, most likely, you will order strict reporting forms from a printing house, since it is unlikely that small businesses have a special automated system for producing such forms. Then follow the following procedure.
Receipt of BSO. Forms received from the printing house are issued on the same day with an act of acceptance of strict reporting documents. You can draw up an act, for example, according to the form given in Appendix No. 4 to the Instructions approved by the Minutes of the GMEC meeting dated June 29, 2001 No. 4/63-2001 (hereinafter referred to as Instructions No. 4/63-2001).
The BSO will be accepted by the employee responsible for storing and issuing such documents. To appoint this employee, the manager needs to issue a corresponding order about this. And conclude an agreement with such a person on full financial liability (clause 14 of Regulations No. 359).
Another order will need to be issued to approve the composition of the commission for accepting the forms. On the day of receipt of documents from the printing house, all members of the commission, as well as the person responsible for storing the BSO and the head of the enterprise, will sign the act.
Storage of BSO. The BSO should be stored in a special metal cabinet for storing documents or in a safe. The cabinet (safe) must be sealed and sealed daily (clause 16 of Regulations No. 359). Only the employee responsible for storing and issuing BSO should have access to it. He also issues the required number of forms to the cashiers according to the checklist of strict reporting documents. You can use the form of such a sheet, approved in Appendix No. 5 to Directions No. 4/63-2001.
Using BSO. Keep records of receipts and expenditures of BSO by their name, series and numbers in the book of records of strict reporting forms (clause 13 of Regulations No. 359).
The form of such a book for commercial organizations has not been approved, so you need to develop it yourself. As a template, you can use the document form that you should use government agencies, - OKUD 0504045.

On a note. To keep records of the receipt and movement of BSO, you need to independently develop a form of a book of accounting for strict reporting forms. Such a book must be numbered, bound and signed by the head of the enterprise and the chief accountant.

The sheets of the book of accounting forms must be numbered, laced, signed by the head and chief accountant of the company (entrepreneur), and then sealed. There is no need to certify this document to the tax office. The book must be presented only at the request of inspectors if they come for an inspection.
The employee responsible for storing and recording BSO must fill out a form book every day. And also pack all copies of used documents (spines, tear-off parts) and damaged forms into sealed bags in which they must be stored for at least five years from the date of use. After five years, draw up an act on the write-off of the BSO and tear up (shred, burn, etc.) the documents in the presence of a commission appointed by order of the head (clause 19 of Regulations No. 359).

Question No. 5. What are the rules for reflecting the movement of BSO in accounting?

Tax accounting under the simplified tax system. If you apply the “simplified taxation” with the object of taxation “income minus expenses”, then you have the right to reflect the cost of manufacturing BSO as expenses for stationery(Clause 17, Clause 1, Article 346.16 of the Tax Code of the Russian Federation). This point of view was expressed by the Russian Ministry of Finance in Letter dated May 17, 2005 N 03-03-02-04/1/123.
Make an entry in the book of income and expenses in the quarter when you capitalized and paid for the forms (clause 2 of Article 346.17 of the Tax Code of the Russian Federation).
Accounting. To summarize information about the availability and movement of forms, an off-balance sheet account 006 “Strict reporting forms” is provided. Such documents should be taken into account in the conditional valuation, for example 1 rub. for the form. Specific order, by which you will determine the conditional valuation, secure it in accounting policy for accounting purposes (clause 4 of PBU 1/2008 “Accounting policies of the organization”).

Essence of the question. To summarize information about the presence and movement of BSO, an off-balance sheet account 006 “Strict reporting forms” is provided. Reflect the movement of the forms on the basis of the intake control sheet.

Keep analytical records for account 006 for each type of form (receipt books, various subscriptions, coupons, tickets, etc.) and for the places where they are stored. For example, you can enter subaccounts “Receipts in the accounting department”, “Receipts in the department”, etc.
Record the purchase of forms as a debit to account 006, and use as a credit to this account. Reflect the movement of strict reporting forms behind the balance sheet on the basis of the intake control sheet, which we have already discussed above.
In addition to off-balance sheet accounting, you need to reflect the costs of producing BSO on the accounting accounts. To do this, on account 10 “Materials”, create a separate sub-account - “Strict reporting forms”. And reflect the receipt of forms from the printing house at their actual cost on the date of acceptance of the documents. To do this, make the following entry:
Debit 10, subaccount "Strict reporting forms", Credit 60 (76)
- the receipt of strict reporting forms is reflected.
On the date of transfer of BSO for reporting to the cashier, include their cost as part of expenses for ordinary activities for actual cost(clause 22 of Instructions N 4/63-2001, clauses 5, 8 and 16 PBU 10/99 “Organization expenses”). Reflect this with wiring:

- strict reporting forms were transferred to departments for use.
Please note that not all forms are written off from account 006 at the same time as this posting. Account 006 is maintained precisely according to the forms used, and not according to the forms issued to cashiers. Therefore, only after the cashiers at the end of the shift submit a report on the expenditure of BSO, write off the required amount from account 006.

Example. Accounting for receipt and movement of BSO
LLC "Rus", which uses the simplified tax system with the object of taxation "income minus expenses", provides tourism services to the population.
The company ordered 1,000 strict reporting forms from the printing house to document the services provided to the population. The cost of the order was 1500 rubles. for the entire batch of documents. The organization received ready-made forms on July 28, 2014 and approved in its accounting policy a conditional valuation of each form equal to 1 ruble. The next day (July 29, 2014), 50 forms were handed over to the cashier, who gave out 20 forms to customers during the shift. Printing services were paid for on August 4, 2014.
The accountant made the following entries:
July 28th
Debit 10, subaccount "Strict reporting forms", Credit 60
- 1500 rub. - accepted for accounting by BSO;
Debit 006, subaccount "BSO in accounting",
- 1000 rub. (1000 pcs. x 1 rub/pc.) - BSO accepted for off-balance sheet accounting;
July 29
Debit 006, subaccount "BSO in the department", Credit 006, subaccount "BSO in accounting",
- 50 rub. (50 pcs. x 1 rub/pc.) - part of the BSO was transferred for reporting to the cashier;
Debit 44 Credit 10, subaccount “Strict reporting forms”,
- 75 rub. [(50 pcs. x (1500 rubles: 1000 pcs.)] - the cost of BSO transferred to the cashier is included in expenses;
Loan 006, subaccount "BSO in the division",
- 20 rub. (20 pcs. x 1 rub/pc.) - BSO written off in off-balance sheet accounting;
August 4
Debit 60 Credit 51
- 1500 rub. - the cost of manufacturing the BSO has been paid.
On the same day (August 4), the accountant of Rus LLC included the costs of producing strict reporting forms in the amount of 1,500 rubles. in the book of accounting of income and expenses according to the simplified tax system for 2014.

Useful tips. In what order should the cashier write out the BSO?
For cash payments and payments with plastic cards using BSO, your cashier needs (clauses 18 and 20 of Regulation No. 359):
- fill out the form, but do not immediately put your signature on it;
- receive money from the buyer, and then sign the BSO;
- keep a copy of the document (spine, detachable part), and then give the BSO to the buyer;
- at the end of the shift, present copies (spoons, tear-off parts) of all forms issued during the day to the senior cashier or to the accounting department simultaneously with the delivery of revenue;
- after depositing cash, give all copies of documents (spoons, tear-off parts), as well as damaged forms to the person responsible for storing the BSO.
We also note that the form must be filled out clearly and legibly; no corrections are allowed in it. If the cashier made a mistake when filling it out, the document is considered damaged. It should be handed over to the person responsible for storing the forms. The responsible employee will cross out the invalid document and attach it to copies of the forms used on the same day (clause 10 of Regulation No. 359).
For all strict reporting forms at the end of the day, it is enough to issue one cash receipt order if you manage the cash register in full. Let us remind you that entrepreneurs of PKO and RKO may not write out (paragraph 2, paragraph 4.1, paragraph 4 and paragraph 1, paragraph 5.2, paragraph 5 of the procedure approved by the Directive of the Bank of Russia dated March 11, 2014 N 3210-U).

Nuances requiring special attention. “Simplers” can order BSOs from a printing house or print them using special automated equipment. Printing forms using a regular computer and printer is unacceptable.
You need to keep records of the receipt and movement of BSO in the ledger of strict reporting forms. Develop and approve the form of such a document yourself.
Costs for the production of strict reporting forms are taken into account under the simplified tax system as part of the costs of office supplies. They can be written off in the quarter when the BSO is capitalized and paid.

The state establishes norms and rules for maintaining accounting and tax accounting For individual entrepreneurs(hereinafter referred to as individual entrepreneurs) applying preferential special tax regimes. Any businessman who does not want employees of the Federal tax service(hereinafter referred to as the Federal Tax Service) there were fines and penalties for incorrect document flow at the enterprise. Familiarize yourself with the nuances of using such official papers.

What are strict reporting forms for individual entrepreneurs?

Any entrepreneur who has officially registered his activities with the Federal Tax Service needs mechanisms that allow him to take into account incoming funds from clients using his goods and services. The government allows not to use the cash register mechanism (hereinafter referred to as the cash register mechanism) in some cases. If an entrepreneur provides services and does not sell goods, then there is no need to use expensive cash register equipment. Strict reporting forms (hereinafter referred to as SSR) are used to record incoming revenue.

The legislation stipulates in which cases such document flow can be used, and provides detailed measures for accounting, storage and write-off of BSO. A merchant can create forms taking into account the field of activity, but all documentation must comply established requirements. Not allowed in person, in free form print such official papers. To order a BSO for an individual entrepreneur, you need to contact a printing house that has the right to print documents related to strict reporting.

In what cases can it be used?

If a businessman is engaged in the production and sale of any goods, then the use of BSO for individual entrepreneurs is strictly prohibited. The use of this type of documentation is allowed only for cash payments for services provided with individuals or entrepreneurs. If the work is needed by an organization that is a legal entity, then when the customer makes payment, you need to issue a sales receipt.

You can find services for which it is permissible to use BSO for the work of individual entrepreneurs in the All-Russian Classifier of Types of Economic Activities OKVED2 (029-2014) or the All-Russian Classifier of Products by Types of Economic Activities OKPD2 (OK-034-2014). Previously, entrepreneurs were guided by OKUN - the All-Russian Classification of Services to the Population, but since 2017 it has become invalid. Individual entrepreneurs who worked under OKUN and used BSO should consult the local branch of the Federal Tax Service regarding the possibility of using this type of documentation for their activities.

Regulatory and legislative framework

The admissibility of using BSO instead of cash register machines by individuals registered as entrepreneurs and applying preferential tax regimes is regulated by Decree of the Government of the Russian Federation dated May 6, 2008 No. 359 “On the procedure for making cash payments and (or) settlements using payment cards without the use of control cash register technology." You can use BSO for the following tax accounting options:

• simplified taxation system (STS);
• unified tax on imputed income (UTII);
• patent system taxation (PSN);
• unified agricultural tax (UST).

After July 1, 2019, the accounting system is based on paper media BSO for individual entrepreneurs will be prohibited according to the Federal Law of July 3, 2016 No. 290-FZ “On amendments to the Federal Law “On the use of cash register equipment when making cash payments and (or) settlements using payment plastic cards" and others legislative acts Russian Federation" Only automated BSO accounting systems can be used to record cash turnover.

Types of strict reporting forms

The state reference books OKVED 2 and OKPD 2 establish a wide range of business activities in which the use of BSO is allowed. There are many options for official papers of this kind. These include the following types BSO for individual entrepreneur activities:

• tear-off coupons;
• one-time and full-fledged subscriptions;
• receipts;
• vouchers;
• tickets;
• travel documents, except for cases specified by law.

All BSO options for individual entrepreneurs are allowed to be created independently, taking into account the scope of services provided and the ease of use of official documents. Moreover, each document must contain the established information, be filled out properly and recorded in a special book. If the form does not contain the required data, is filled out incorrectly, or has been corrected without being certified by the entrepreneur’s seal, then the Federal Tax Service does not accept the paper as a supporting document for recording the receipt of cash.

BSO forms developed by the state

Personally developed forms cannot be used if the entrepreneur provides services specified by law. Exist unified forms BSO established and developed by the state for such cases. They must be used when implementing next works:

• sale of tickets for railway cargo transportation, air travel, passenger transportation public transport;
• provision of parking and parking spaces;
• provision of veterinary care;
• sale of tourist and excursion packages;
• issuing receipts for pledges in pawn shops.

Mandatory BSO details

Since the Federal Tax Service strictly monitors compliance with the rules for filling out, accounting and storing BSO for individual entrepreneurs, the correct indication of the required details in official receipts plays a huge role when ordering a package of documentation from a printing house or creating forms using its own automated mechanism. Any document must contain the following information:

• name of the paper indicating the corresponding series and serial number;
• full or abbreviated name of the organization;
• individual identification number (hereinafter referred to as INN) of the merchant;
• decoding of works or services indicating prices;
• the amount paid by the client, in figures and words;
• date, month, year of filling out the paper;
• personal data of the employee authorized to issue receipts, indicating the position held and signature;
• seal;
• other data at the discretion of the merchant, specifically specifying the work performed.

Rules for filling out the BSO

A businessman and an employee authorized to issue receipts must know that all columns, lines and fields on the paper are filled out. If, when entering information, there is still empty place, then a dash is made diagonally. In addition, the following rules for preparing and filling out documentation must be observed:

1. If there is a tear-off spine, the main document is given to the client, the coupon remains with the individual entrepreneur and is taken into account according to established rules.
2. If the BSO for the activities of individual entrepreneurs does not provide for tear-off spines, then at least two or three copies must be filled out. It is allowed to use carbon paper or special impregnation to create copies of the original receipt.
3. The form is issued immediately after receiving cash from the buyer. You cannot issue documents prepared “ahead of time” or much later than the moment the money is received.
4. A copy of the paper is immediately taken into account in the book intended for registration of BSO for individual entrepreneurs, with confirmation of the details, serial number and series of the receipt indicated in legible handwriting.
5. No blots, corrections, crossing out, erasing, or erasures of the form are allowed. If a document is damaged, you cannot throw it away. The employee responsible for issuing the form, or the businessman personally, must cross out everything written, indicate that the paper is damaged, number it, and make appropriate entries in the accounting book to justify the lack of receipt of cash.

Production of strict reporting forms

It is prohibited to print such receipts on a purchased inkjet, laser, matrix printer or other home devices not intended for the production of strict reporting forms. A merchant can choose from two ways to perform BSO for individual entrepreneurs:

• contacting a specialized printing house with a sample of paper in hand;
• printing out the form using a specialized system for storing, accounting and producing BSO for individual entrepreneurs.

Typographic method

Any newspaper and magazine printing house manufacturer that has a license to provide printing services has at its disposal a standard set of BSO samples for individual entrepreneur accounting. If you require an individual version of the product, you can download the form on the Internet, change it as desired without affecting the required details, and send it to the printer. A document created by this method must have information about the printing house-manufacturer - name of the organization, Taxpayer Identification Number, number of copies issued, details, date of issue.

It should be taken into account that each receipt must have a common series and its own individual number of 6 characters, for example, AB 123456. It is desirable that a new edition of documentation copies have its own series to make it easier to keep track of used receipts. When picking up an order from a printing house, you must carefully check that all printed data corresponds to the true details.

Application of an automated system

From July 1 of this year, all individual entrepreneurs using BSO must switch to automated systems for issuing receipts. The mechanism can be purchased freely in Moscow; use of the unit does not require registration with the Federal Tax Service. The system is similar to a cash register, but has a different purpose. An entrepreneur can issue, store, and account for receipts produced on this device for a five-year period. The mechanism is protected from hacking and fraudulent activities, and can produce new copies of forms with waterproof protection and a hologram.

Accounting and storage of BSO

The use of documents is subject to special rules. If a taxpayer wants to use BSO instead of cash register, then he must act in the following sequence:

1. Purchase from a printing house or independently, using a special unit, produce the required number of documents. (If applicable automatic system issuance of documents, online cash register, then the following actions for accounting and control of receipts are not carried out, all information about issued forms is stored in electronic device).
2. Capitalize them according to established rules.
3. Appoint an employee responsible for issuing forms by a special order, hand over to him copies of papers according to the documentation acceptance certificate.
4. Approve the creation of a document accounting book.
5. Make notes on written papers in accordance with established legislative standards.
6. Take into account damaged receipts, drawing up a write-off report for each with the original paper attached.
7. Store copies and tear-off spines of forms for 5 years in specially equipped safes and cabinets inaccessible to strangers.
8. After the specified period, dispose of the forms by drawing up an appropriate order for the enterprise, approving the act of writing off the documentation.

How to properly capitalize printed forms

After the company has received printed BSOs for individual entrepreneur accounting, it is necessary to verify the details, issue orders for the company to accept the circulation of documents for balance, appoint an employee responsible for storing and issuing receipts to clients, draw up a special act on the transfer of documentation to him for responsible storage. If an entrepreneur does not have employees, he is personally responsible for the use and accounting of strict reporting documents. The transfer and acceptance certificate contains the following data:

• Full name of the manager and chief. company accountant.
• Personal information of the employee accepting the papers for storage.
• Number of copies official forms, circulation series, presence or absence of defective copies.
• Date of transfer to the employee for responsible storage and use of accounting materials.
• Number registration record on registration of this series in a book intended for recording strict reporting forms.
• Signatures of persons transmitting and receiving forms.
• IP stamp.

Registration of the BSO accounting book

The legislation does not stipulate a strict form of keeping a journal intended for recording forms. An entrepreneur has the right to create his own version, taking into account the nuances of the company’s activities and other factors. The pages of the book must be numbered, they must be laced, stitched, sealed with a seal or stamp of the merchant indicating the start date of use of the book. The procedure for recording receipts using a journal looks like this:

• The client transfers money for the service provided, the employee fills out the next receipt, draws up a receipt order to receive funds.
• The original document is provided to the customer, copies or the tear-off spine remain with the individual entrepreneur.
• An entry is made in the journal indicating the number and series of the form and the amount received from the client.
• A copy or tear-off coupon is deposited in a safe or cabinet protected from unauthorized entry.

Write-off procedure

The merchant must keep for at least five years copies and tear-off coupons documenting the receipt of cash from customers for work performed. After the expiration of the specified time, it is allowed to destroy the documentation due to the statute of limitations. Damaged, defective, or unusable papers are also disposed of. To do this, you need to draw up an act of writing off the forms indicating the following information:

• full name of the enterprise;
• Full name of the director and employee responsible for issuing and storing papers;
• dates of write-off of forms;
• quantity, series and numbers of destroyed copies;
• signatures of the company management, the custodian of information, with a transcript;
• seal of the organization.

Pros and cons of using BSO by individual entrepreneurs

Many businessmen are switching to using strict reporting forms. This method Controlling the flow of finance has its advantages. These include the following factors:

• There is no need to purchase an expensive cash register at a price of 8 thousand rubles, carry out regular repairs, and annual maintenance of the mechanism.
• When purchasing an electronic device designed for control, issuance, accounting and storage of work orders, registration of the budget unit with the Federal Tax Service is not required.
• When doing field work and providing housing and communal services, it is easier to issue receipts to clients than to carry a bulky cash register.
• The use of forms, with keeping a book for their registration, does not present any particular difficulties for a person ignorant of accounting and tax accounting.

This method of cash control has its disadvantages:

• The use of forms is permitted only when providing services to individuals and private merchants.
• If forms printed in a printing house are used, then all documentation is filled out manually. This method is inconvenient when there is a large influx of customers; queues are created, for example, when operating a car wash or an ice cream kiosk.
• You have to strictly follow the rules for recording and storing receipts in order to avoid the accrual of fines and penalties by employees of the Federal Tax Service (IFTS) inspectorate.
• With a large cash turnover, it is necessary to constantly purchase new batches of molds.

Control over the use of strict reporting forms

Tax service employees have the right, within the time limits established by law, to carry out desk and on-site inspections compliance of the businessman’s work with the tax and accounting requirements of the enterprise. To carry out an inventory, the merchant, according to the instructions, must provide the tax authorities with primary documents, a journal of registration of official papers or information from an electronic unit about issued forms, acts of acceptance and write-off of receipts, and other information at the request of Federal Tax Service employees for the period being audited.

During the inspection, the actual number of tear-off counterfoils or copies of work orders available is compared with data from an automated system or data log. After this, the amount indicated in the primary materials is verified with the figures given in the book of control over the circulation of forms. If violations of the document flow procedure are revealed, the numbers given in the tear-off coupons and the accounting journal differ, then the businessman must provide true evidence of the difference in the indicators in order to avoid paying fines and penalties.

Penalties

If employees of the Federal Tax Service identify a businessman with official violations related to the use of forms and failure to provide receipts to customers, then 3-4 thousand rubles will be collected. If facts of non-compliance with storage rules or early disposal of documents are discovered, a fine of 2-3 thousand rubles is imposed. If it is established that the merchant did not monitor the document flow, primary materials, and the registration log are missing, then, in accordance with the provisions of Art. 120 Tax Code The Russian Federation will have to pay a penalty of 10-30 thousand rubles.

Video

BSO – strict reporting forms. In some cases, they can be used instead of a check if a cash register is not used for payment. Persons and organizations providing services need to know who is allowed to replace BSO checks, how to draw them up, and what nuances there are when filling them out. We will also clarify in the article the issues of accounting and disposal of forms.

Working outside the cash register: who can?

Strict reporting forms – alternative way accounting for payment in cash or by card when cash register is not used. Clause 3 art. 2 of Federal Law No. 54-FZ of May 22, 2003 “On the use of cash register equipment when making cash payments and (or) payments using payment cards” allows such accounting for certain categories of individual entrepreneurs or organizations. Those engaged in certain activities have the right to use BSO instead of checks, namely:

• sells press and related products at kiosks (newspapers and magazines should make up more than half of the assortment);
• sells securities;
• sells lottery and city transport tickets;
• provides food to pupils and students, as well as employees of educational institutions;
• engages in trade in specially designated places, such as markets, fairs, exhibition complexes, etc. (separate pavilions, shops, tents, etc. inside such places are subject to other requirements);
• peddles or sells from carts (except complex technology and perishable food products);
• offers tea and similar products in train carriages;
• makes it possible to purchase medicines at paramedic stations in rural areas;
• sells ice cream from trays, soft drinks, beer, butter, etc. spilling from tanks, live fish and vegetables waddle;
• accepts glass containers and scrap (except metal);
• offers to buy religious products and literature in specially designated places (temples, church shops, etc.), provides worship services;
• sells stamps at their face value.

ADDITIONALLY. It is allowed not to use cash registers, using BSO instead of checks, for those entrepreneurs who operate in hard-to-reach areas (their list is approved by regional legislation).

Legislative regulation

Clause 2 Art. 2 of Federal Law No. 54 speaks of the possibility of using BSO instead of cash registers when providing services to the population included in the corresponding list of OKUN.

Federal Law No. 290-FZ of July 3, 2016 amended the above-mentioned Federal Law No. 54, making the list of services, payment for the provision of which can be registered using BSO, without cash register, exhaustive.

In 2008, the government of the Russian Federation updated the regulation on making payments without the use of cash registers (Resolution No. 359 of May 6, 2008). It covers in detail the requirements for this type of documentation, the procedure for settlements with their help, and the features of accounting and disposal. Main changes(compared to previous requirements) are as follows:

• old BSO forms are considered irrelevant and cannot be used;
• entrepreneurs must themselves develop new forms of BSO (except individual species activities for which standard standards have been approved);
• The BSO must contain certain details;
• You must indicate typographical information if the BSO was printed in this way.

Nuances of form design

The form for strict reporting must be produced exclusively in printing or generated by automated programs that meet certain requirements for the protection and recording of data (the second method is practically not used in practice due to the difficulty of meeting these requirements).

FOR YOUR INFORMATION! Forms printed using a regular printer are invalid.

A number of fields must be required; the rest can be entered by the entrepreneur at his own discretion. The law requires that the form must contain the following information:

• name, a unique number of 6 characters and a series of two capital letters (assigned arbitrarily by the entrepreneur);
• name of the organization or name of the individual entrepreneur;
• for legal entities – address executive body;
• type and cost of the service provided (in money);
• amount to be paid;
• date of payment and completion;
• details of the person filling out the document, signature, seal (if applicable);
• additional service details.

IMPORTANT! External registration own form no form is required; it is enough to approve it in the internal accounting policy.

Procedure for using BSO

1. Receipt of forms from the printing house, recording this fact in the BSO Accounting Book.
2. Filling out the form indicating the amount (except for the field for personal signature).
3. Receiving money from the client (you should say it out loud again).
4. Signing the document.
5. Tear off the spine with the number and series, transfer the main part of the form to the client (or transfer the original and keep a copy for yourself).

How to fill out the BSO

The regulations set out a number of requirements for filling out this document:

• clear, legible, without discrepancies;
• corrections are not allowed;
• at least in two copies.

What to do if the BSO is damaged

Made a mistake in a strict reporting document? This document cannot be thrown away because it is numbered. You are supposed to cross out the damaged form and hand it in at the end of the working day along with the proceeds and the current BSO (copies and counterfoils). They will be attached to the BSO Account Book.

Sometimes it happens that the form is filled out correctly, but the client refused the service at the last moment and therefore did not pay for it. With such a BSO you should do the same as with a damaged one: cross it out and hand it in at the end of the day in its entirety: 2 copies with the same number (or a copy and a spine).

NOTE! If the forms are not printed, but generated by an automated system, then the “Canceled” mark should be placed opposite the damaged form. Printed invalid BSOs are subject to recording and destruction in the usual manner.

How strict reporting forms are taken into account

A financially responsible person must be responsible for recording, storing and disposing of BSO (an appropriate agreement is concluded with the employee or management takes over this function). The receipt of forms from the printing house is reflected in the acceptance certificate signed by the commission.

Further dynamics are being carried out in.

BSO accounting book

The form of this mandatory accounting document has not been approved; an enterprise or individual entrepreneur can develop it independently. Primary requirements:

• the sheets should be numbered, stitched, and the firmware sealed;
• they must contain the signature of the manager or chief accountant;
• forms are counted by names, series, numbers.

The book is divided into several parts: the forms received and those transferred for use are separately reflected, the balance for each type of form is displayed (it must match the inventory data). The following columns are provided:

• date of receipt (transfer);
• number of forms;
• who transmitted;
• Based on what document?

BSO audit

It is necessary to carry out an inventory of forms from time to time. This is usually done simultaneously with cash reconciliation. The forms are checked by numbers and series, separately for each storage location and the persons responsible for them. The actual availability is verified with the records in the accounting documentation.

The results are reflected in the inventory list, the form of which (INV-16) was approved by Decree of the State Statistics Committee No. 88 of August 18, 1998. The inventory is drawn up in two copies, and if the financially responsible persons have changed, in three.

BSO storage

Forms must be stored in safes or specially equipped rooms where they cannot be stolen and where they will not be damaged. At the end of each working day, storage areas must be sealed or sealed.

Used documents confirming the acceptance of money (copies, counterfoils) must be saved for another 5 years. To do this, they should be placed in bags that are sealed.

After the expiration of the 5-year period, the BSO that has lost its relevance is destroyed according to a protocol similar to the destruction of documentation (based on the commission’s act).

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) payments 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 air transportation passengers, luggage, 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 )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, the 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 of the Northern Territory of 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 blank book of accounts. 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 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 service was provided and the proceeds ended up in the cash book for that day, then no one can bring you to administrative responsibility 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 Instructions TO Appendix No. 6 to the Instructions for the use, production, storage, and recording of strict reporting documents (Appendix No. 2 to the Minutes of the GMEC meeting dated June 29, 2001 No. 4/63-2001) or use the book form approved by the Ministry of Finance for public sector employees V Order of the Ministry of Finance of Russia dated September 23, 2005 No. 123n. Its sheets must be numbered, laced, signed by the manager and chief accountant and sealed with the seal of the organization And clause 13 of the Regulations.

We warn the employee

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

• for organization - from 30,000 to 40,000 rubles;
• per employee, in whose job responsibilities includes the issuance of BSO, - from 1500 to 2000 rubles.

To the procedure for storing BSO complex requirements no - 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 forms immediately upon receipt of them is included in the costs by posting: debit account 26 " General running costs"(or 44 "Sales expenses") and credit account 60 "Settlements with suppliers and contractors".

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

Example. Accounting for strict reporting forms

/ condition / Artel LLC repairs shoes according to orders individuals(household services to the population).

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

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

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

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

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

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

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

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.