What "simplisticians" need to know about strict reporting forms (Zhuravleva V.V.)

Article placement date: 09/15/2014

From this article you will learn:
1. In what cases can "simplifiers" write out forms of strict accountability.
2. Is it possible to print forms on my own using a regular computer and printer.
3. When to reflect the costs of manufacturing BSO in expenses under the simplified taxation system.

If you are a sole trader. Although you may no longer keep a cash book or issue cash orders, you still have the obligation to issue a cashier's check or a strict accountability form. Check out this article to know how to use BSO in practice in your work.

Organizations and entrepreneurs, providing services to the public, must use cash registers or issue strict reporting forms (SRF) instead of cashier's checks. This rule applies to all taxpayers, including "simplified", "imputed" and those who conduct their activities on a patent (clause 2, article 2 of the Federal Law of 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, you do not need to buy a cash register and register it with the inspection. This means that you do not have to conclude an agreement with a technical service center, pay for its services and monitor the condition of cash registers. Secondly, if you need to go to the customer, you won’t have to drag a cash register with you or beat out a cash register check in advance, especially since the latter is risky - the buyer can always refuse to buy.
And thirdly, a damaged form is easier to record than a mistakenly punched check. So, you can simply cross out your copy of the form, drawn up with an error, and attach it to the documents. And with a check more work. At a minimum, it is necessary 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 BSOs are more attractive to you than CCPs, or if you are already working with this type of documents, it makes sense to understand all the nuances.

Question N 1. What services to the population can be issued with strict reporting forms

So, forms of strict accountability can be issued only if you provide services to the public for cash. When selling goods, or performing work to individuals, or when working with legal entities, BSO cannot be applied.
Accordingly, the first question is: what are public services? 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 subgroups, which already list specific types of services. For example, the first group "Household services" includes subgroups: "Repair, dyeing and tailoring of shoes", "Repair and tailoring of clothing, fur and leather products ...", "Repair and maintenance of household radio-electronic equipment ...". In the subgroup "Repair, dyeing and tailoring of shoes" you can already find your type of activity, for example "Shoe repair", and see the specific services that it includes.
In addition, the specialists of the financial department allowed the use of forms instead of cash registers and taxpayers who provide services to the public that are not directly named in OKUN, but by their nature related to such services. For example, legal and consulting services, preparation of a boundary plan and a cadastral passport of a land plot, etc. (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 / [email protected]).

On a note. The tax authorities allow the use of BSO in the provision of services to the population, which are not directly named in OKUN, but in fact belong to such services. For example, legal and consulting services (Letter of the Federal Tax Service of Russia dated March 7, 2014 N ED-4-2 / [email protected]).

Note that you can use the BSO only if you accept payment for services from citizens. But in the case when the same services are purchased from you by an organization for cash, it is necessary to knock out a cash receipt. True, you will have to do this only if you have a service agreement with such a company. Otherwise, you do not have to guess who buys services from you - an ordinary person or an accountable person - a representative of a particular company. Without an agreement with a legal entity, you can safely issue a BSO.
With regard to the service of entrepreneurs, according to par. 4 paragraph 4 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of July 31, 2003 N 16, entrepreneurs, for the purposes of applying the law on CCPs, are classified as "population". Therefore, settlements with entrepreneurs can be made using the BSO.

Memo. You can issue BSO for services rendered only to citizens, and if a legal entity acquires the same services, you need to knock out a cash receipt. At the same time, entrepreneurs belong to the category of "population", so they can be issued forms (paragraph 4, clause 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 the inspectors are possible, again, if you have an agreement with the entrepreneur, then the inspectors may try to fine you for not using the CCP. The court will most likely side with you. Refer to the confirmation of your correctness 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 obliged to check this fact.

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

In most cases, you yourself will have to 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 paragraphs 3 and 4 of the Regulations on cash settlements without the use of cash registers, approved by Decree of the Government of the Russian Federation of 05/06/2008 N 359 (hereinafter - Regulation N 359). We have given a list of these details in Table. one.

Table 1

Data that any BSO must contain

However, for some types of commercial activities, you may not develop anything yourself. And use ready-made forms approved by the departments authorized for this (clause 5 of Regulation N 359). The list of BSOs that can be used in settlements with the population is given in Table. 2.

table 2

List of BSOs that can be used for cash settlements with the population

Question N 3. Is it possible to make a BSO on a computer yourself

As you may have noticed, the mandatory details of the BSO include information about the printing house in which the form is printed. The fact is that, as a rule, strict reporting forms are produced precisely in a typographical way. True, another legal way to manufacture BSO is possible - using automated systems (clause 4 of Regulation N 359).
Clause 11 of Regulation N 359 says that the automated system must meet the following requirements:
- have protection against unauthorized access, identify, record and save 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 make BSO (Letters of the Ministry of Finance of Russia dated 03.02.2009 N 03-01-15 / 1-43 and dated 07.11.2008 N 03-01-15 / 11-353, p. 3 Letters of the Federal Tax Service of Russia dated 10.09.2012 N AS-4-2 / [email protected], Letter of the Federal Tax Service of Russia for Moscow dated November 30, 2009 N 17-15 / 126038).
According to their parameters, automated systems must meet the requirements for cash registers. That is, to ensure the protection, fixation and storage of information about the form of the document. At the same time, these systems are not cash registers and their registration with the tax office is not required. Issues of harmonization of technical documentation, manufacturing and implementation of an automated system should be resolved with the competent executive authorities (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, by and large, is not really clear.
Therefore, the most convenient and surest way is to order BSO at a printing house. Make sure that the form must contain the series and number of the document (clause 9 of Regulation N 359). As well as the following information about the printing house (clause 4 of Regulation N 359):
- short name;
- TIN;
- legal address;
- order number, year of its implementation, circulation.

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

In addition, it should be possible to make a copy of the form. Or it must be a document with a tear-off spine (clause 8 of Regulation N 359).

Question N 4. How to organize the receipt, storage and use of forms

So, most likely, you will order forms of strict reporting in the printing house, since it is unlikely that small enterprises have a special automated system for the production of such forms. Then follow the next order.
BSO entry. Issue the forms received from the printing house on the same day with an act of acceptance of documents of strict accountability. You can draw up an act, for example, in the form given in Appendix No. 4 to the Directives approved by the Minutes of the meeting of the GMEC dated June 29, 2001 No. 4 / 63-2001 (hereinafter - Directions No. 4 / 63-2001).
The BSO will be accepted by the employee responsible for the storage and issuance of such documents. To appoint this employee, the manager needs to issue an appropriate order about this. And conclude with such a person an agreement on full liability (clause 14 of Regulation N 359).
Another order will need to be issued in order to approve the composition of the commission for accepting forms. On the day the documents are received 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.
BSO storage. 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 Regulation N 359). Only the employee responsible for storing and issuing BSO should have access to it. He also issues the required number of forms to cashiers according to the intake and control list of strict accountability documents. You can use the form of such a sheet, approved in Appendix No. 5 to Directives No. 4 / 63-2001.
The use of BSO. Keep records of receipts and expenditures of BSOs by their name, series and numbers in the book of accounting for strict reporting forms (clause 13 of Regulation N 359).
The form of such a book for commercial organizations is not approved, so you need to develop it yourself. As a template, you can use the document form that government agencies should use - OKUD 0504045.

On a note. In order to keep records of the receipt and movement of BSO, you need to independently develop the form of a book of accounting for strict reporting forms. Such a book must be numbered, flashed 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. It is not necessary to certify this document in the tax office. The book must be presented only at the request of the inspectors, if they come with a check.
The employee responsible for the storage and accounting of BSO needs to fill out a book of accounting forms daily. And also pack all copies of used documents (backs, detachable parts) and damaged forms in 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 (grind, burn, etc.) the documents in the presence of a commission appointed by order of the head (clause 19 of Regulation N 359).

Question N 5. What are the rules for reflecting the movement of BSO in accounting

Tax accounting under the USN. If you apply the "simplification" with the object of taxation "income minus expenses", then you have the right to reflect the cost of manufacturing BSO as expenses for office supplies (clause 17 clause 1 article 346.16 of the Tax Code of the Russian Federation). This point of view was expressed by the Ministry of Finance of Russia in Letter No. 03-03-02-04/1/123 dated May 17, 2005.
Make an entry in the book of income and expenses in the quarter when you entered and paid for the forms (clause 2 of article 346.17 of the Tax Code of the Russian Federation).
Accounting. To summarize information on the availability and movement of forms, an off-balance account 006 "Forms of strict reporting" is provided. Such documents should be taken into account in the conditional assessment, for example, 1 rub. for the form. Fix the specific procedure by which you will determine the conditional assessment in the accounting policy for accounting purposes (clause 4 PBU 1/2008 "Accounting policy of the organization").

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

Keep analytical records on account 006 for each type of forms (receipt books, various subscriptions, coupons, tickets, etc.) and for their storage locations. For example, you can enter the sub-accounts "Receipts in the accounting department", "Receipts in the department", etc.
Reflect the purchase of forms in the debit of account 006, the use - in the credit of this account. Reflect the movement of strict reporting forms for the balance on the basis of the intake and 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 accounting accounts. To do this, on account 10 "Materials", create a separate sub-account - "Forms of strict reporting". 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, sub-account "Forms of strict reporting", Credit 60 (76)
- reflects the receipt of forms of strict reporting.
On the date of transfer of the BSO to the account of the cashier, include their cost in the expenses for ordinary activities at the actual cost (clause 22 of Instructions N 4 / 63-2001, clauses 5, 8 and 16 PBU 10/99 "Expenses of the organization") . Reflect this by wiring:

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

Example. Accounting for the receipt and movement of BSO
LLC "Rus", which applies the simplified tax system with the object of taxation "income minus expenses", provides travel services to the population.
The company ordered 1,000 forms of strict reporting from the printing house for registration of services rendered 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 the accounting policy a conditional assessment of each form equal to 1 rub. The next day (July 29, 2014), 50 forms were handed over to the cashier, for a shift he gave out 20 forms to customers. Printing house services paid for August 4, 2014
The accountant made the following entries:
July 28th
Debit 10, sub-account "Forms of strict reporting", Credit 60
- 1500 rub. - accepted for BSO accounting;
Debit 006, subaccount "BSO in accounting",
- 1000 rubles. (1000 pieces x 1 rub/piece) - BSO accepted for off-balance accounting;
July 29
Debit 006, sub-account "BSO in the division", Credit 006, sub-account "BSO in accounting",
- 50 rub. (50 pieces x 1 rub / piece) - part of the BSO is transferred to the account of the cashier;
Debit 44 Credit 10, sub-account "Strict reporting forms",
- 75 rubles. [(50 pieces x (1500 rubles: 1000 pieces)] - the cost of the BSO transferred to the cashier is included in the expenses;
Credit 006, sub-account "BSO in the division",
- 20 rub. (20 pieces x 1 rub/piece) - written off BSO in off-balance sheet accounting;
August 4
Debit 60 Credit 51
- 1500 rub. - paid the cost of manufacturing BSO.
On the same day (August 4), the accountant of LLC "Rus" included the cost of preparing strict reporting forms in the amount of 1,500 rubles. in the book of accounting for income and expenses under the simplified tax system for 2014.

Useful tips. In what order should the cashier write out the BSO
When making cash payments and paying with plastic cards using BSO, your cashier needs (clauses 18 and 20 of Regulation N 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, tear-off part), and then give the BSO to the buyer;
- at the end of the shift, present copies (backs, detachable parts) of all forms issued per day to the senior cashier or to the accounting department simultaneously with the delivery of proceeds;
- after handing over the cash, give all copies of the documents (backs, 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, when filling out, the cashier made a mistake, then the document is considered damaged. It should be handed over to the person responsible for storing the forms. The responsible officer will cross out the unusable document and attach it to copies of the forms used on the same day (clause 10 of Regulation N 359).
For all forms of strict reporting at the end of the day, it is enough to issue one incoming cash order if you keep the cash register in full. Recall that entrepreneurs of PKOs and RKOs may not issue (paragraph 2, paragraph 4.1, paragraph 4 and paragraph 1, paragraph 5.2, paragraph 5 of the procedure approved by Instruction of the Bank of Russia dated March 11, 2014 N 3210-U).

Nuances that require special attention. "Simplifiers" can order BSOs at a printing house or print them using special automated equipment. Printing forms using a conventional computer and printer is unacceptable.
It is necessary to keep records of the receipt and movement of BSO in the book of accounting for strict reporting forms. Develop and approve the form of such a document yourself.
Take into account the costs for the production of strict reporting forms under the simplified tax system as part of the cost of office supplies. You can write them off in the quarter when BSOs are credited and paid.

Forms of strict reporting are becoming more and more popular, because they are a more convenient replacement for a cashier's check, making life easier for individual entrepreneurs and organizations providing services to the public. In the case of using BSO, there is no need to purchase a cash register, register them with the territorial bodies of the tax inspectorate, support and maintain the hardware and software components of the cash register. But, despite the obvious advantages of BSO over CCP, there are many pitfalls that inexperienced entrepreneurs stumble over. This article will discuss the basic regulations for the use of BSO, the rules for their manufacture, filling, accounting and write-off.

What is a strict reporting form and when should it be used

A strict reporting form is a document that allows you to refuse to use cash registers when providing services to the population in accordance with the procedure established by the Government of the Russian Federation. In this case, the BSO is equated to a cash receipt. Strict reporting forms include receipts, vouchers, subscriptions, travel documents and other documents related to reporting forms when an individual entrepreneur or organization provides services to the population.

The procedure for using the BSO is regulated by the regulation approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359 (hereinafter referred to as the Decree). According to this provision, the BSO is used in the service sector as a replacement for a cash receipt. But in what case is it possible to use BSO? According to the clarifications provided in the letter of the Ministry of Finance No. 03-01-15 / 3-74 dated April 4, 2012, the types of paid services provided to the population are not limited to the services described in the All-Russian Classifier of Services to the Population (OKUN). This clarification was necessary due to the confusion that arose when the Decree was adopted, according to which the SSR only applied to the services described in the OKUN.

To date, there is no single classifier of services, within which it is permissible to replace cash registers with BSO, so the use of the latter is at the discretion of entrepreneurs.
In general, when using BSO, one should be guided by the current legislation of the Russian Federation, because some types of activities can only be attributed to the service sector with a stretch. In this case, the refusal of the CCP can lead to problems with the tax authorities and is fraught with administrative penalties. So the use of strict reporting forms is unacceptable when selling goods to the public.

Production and printing of strict reporting forms

The main innovation of the provision defined in the Decree was the new procedure for the production of strict reporting forms. If earlier BSO forms were necessarily produced at a printing house, today they can be printed independently, provided that an automated system for the production and accounting of BSO is used. Despite the fact that the regulation does not specify the exact definition of an automated system, when using computer technology for printing BSO, it is necessary that the program meets the following requirements:

• The automated system should provide reliable protection against unauthorized access to the BSO, personal information and limit the circle of persons admitted to the production of forms.
• The program must have functions for fixing and subsequent storage of all transactions with forms for at least 5 years.
• When filling out the form and subsequent printing of the document, the automated system must record the unique identification number of the document and the series of the form.
• There should be a system for providing information on the production of BSO at the first request of the tax inspectorate.

Obviously, the use of standard spreadsheet and form management systems, such as Microsoft Excel, is unacceptable, since such systems do not comply with the above points. The only possible way to independently release BSO is to purchase a special automated system or develop it in accordance with the above requirements.

Under certain conditions, it is permissible to develop a BSO by the entrepreneur himself. In this case, the form must contain the following details:

• Name of the form, identification six-digit number and serial number of the document.
• Full name of the entrepreneur
• TIN of the individual entrepreneur issuing the BSO
• Type and list of services provided to the client
• The total cost of these services
• The total amount of payment for services rendered
• Date of payment
• Entrepreneur's signature and seal
• Other details and special items that determine the specifics of the services provided (at the discretion of the entrepreneur)

When printing forms are produced, the series and number of the document are indicated in the printing house, and the issued forms must contain information about the manufacturer of the forms, the TIN of the printing house, the short name of the printing house, the circulation number and the number of issued forms.

According to the adopted Decree, the approval of the forms developed by the entrepreneur is carried out by any federal executive authorities endowed with the appropriate powers. Old forms of the BSO, approved before the adoption of the Decree of the Government of the Russian Federation of 31.03.2005. No. 171 is currently not valid.

Completion and accounting of strict reporting forms, accounting book

Filling in the BSO is carried out in accordance with the following requirements:

• The BSO must be filled out using a carbon copy, with at least one copy retained.
• If there is no tear-off part in the BSO, then the form is filled out using carbon or self-copy paper.
• All columns and fields of the prepared form must be filled in, all data must correspond to the one provided for this field.
• Corrections are not allowed on the form, the underlining must be clear and legible. In the event that a mistake was made, the form is forbidden to be torn or thrown away. It must be crossed out and placed in the register in accordance with the date of damage to the document.

The BSO is filled in only upon payment for the service rendered, with an exact indication of the amount, in front of the buyer. A correctly completed and certified document acquires legal force and is equal to a CCP check. The issuance of the BSO to the hands of the client is carried out only upon payment for the service rendered in cash or payment cards. If the form provides for a tear-off part, each half is certified, the tear-off part is transferred to the client, and the spine remains in the organization and is sent for storage. If the tear-off part is not provided, then the form must be filled out in two copies, one of which is given to the client. Refusal to issue the BSO to the client is punishable by a fine determined by the Decree, the amount of which is:

• 3000-4000 for IP
• 30000-40000 for organizations (LLC, CJSC, OJSC, etc.)

According to the letter of the Ministry of Finance dated August 22, 2008 No. 03-01-15 / 10-303, accounting for BSO is carried out in accordance with the provision defined in the Resolution. According to this provision, an entrepreneur carrying out reporting through the BSO without fail starts a special register of such forms, designed to record each issued or damaged document. The unified form of such magazines is not defined by the legislation of the Russian Federation, which leaves the entrepreneur with the right to use almost any form of the magazine at his own discretion. In doing so, the following points must be observed:

• Each page in the magazine should be numbered
• All pages must be stitched
• It is mandatory to affix the seal and signature of the entrepreneur.

Simultaneously with the journal, it is mandatory to draw up an act regulating the procedure for filling out the book / accounting journal. The same document indicates the data on the procedure for appointing employees admitted to filling out the BSO, the rules for appointing a responsible person responsible for all procedures related to accounting and storage of forms. If the forms were made by means of an automated system, then it is not necessary to keep an accounting journal - in this case, the accounting of issued copies is carried out by the program in automatic mode.

Accounting for strict reporting forms has certain nuances provided for by law. Legislative norms provide for a special procedure for accounting for BSOs, a separate group is defined for them in the Chart of Accounts, special tax deductions are provided for the amount of BSO acquisition. Therefore, it is worthwhile to determine in advance the procedure for accounting for forms in accordance with the law. Control over the safety of the completed forms is carried out by the entrepreneur through an inventory, the reporting document in this case is an inventory act.

Inventory, storage and write-off of strict reporting forms

Since BSOs are subject to mandatory accounting, the entrepreneur is obliged to organize the provision of special storage conditions. In particular, a prerequisite is the restriction of access to documents by unauthorized persons. This requires either a safe or a specially designated room, which is sealed after each visit. Only persons responsible for the storage and accounting of BSO have access to storage sites. These persons are determined by an act drawn up by the entrepreneur simultaneously with the register.

The legislation of the Russian Federation does not provide for a certain period of storage of original forms, however, the need to store spines and copies of used forms is stipulated. These documents must be kept for five years, after which they can be disposed of (but only if at least a month has passed since the last inventory). The storage of blank forms is determined by the entrepreneur.

Control over the safety of documents is ensured by periodic inventory, which is carried out by a specially formed commission. The main objectives of the inventory are:

• Check for shortage
• Checking all forms, including damaged ones
• Storage conditions control
• Checking the reliability of access restrictions to documents in storage.

Checking documents for safety is carried out by reconciling the forms and records of the register available for preservation. If a loss was discovered during the inventory, then the entrepreneur independently determines the punishment for the responsible person, since liability is not provided for by laws. In the event that the forms were lost due to theft or other illegal act, it is imperative to notify the investigating authorities.

Conclusion

The above aspects of compiling and accounting for BSOs make it possible to assert that their use is fully justified if the entrepreneur wants to avoid the costs associated with the acquisition and maintenance of cash register equipment, but only in cases that do not contradict modern legislation.

Did the article help? Subscribe to our communities.

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

Work outside the cash register: who can

Forms of strict reporting- an alternative method of accounting for payment in cash or by card, when CCP is not used. P. 3 Art. 2 of the Federal Law No. 54-FZ of May 22, 2003 "On the use of cash registers in cash settlements and (or) payments using payment cards" allows such accounting for certain categories of individual entrepreneurs or organizations. Those who are engaged in certain activities have the right to use BSO instead of checks, namely:

• sells press and related products in kiosks (newspapers and magazines should make up more than half of the assortment);
• sells securities;
• sells lottery tickets for city transport;
• provides food for pupils and students, as well as employees of educational institutions;
• is engaged in trade in specially designated places, such as markets, fairs, exhibition complexes, etc. (pavilions, shops, tents, etc. standing separately inside such places are subject to other requirements);
• sells peddling or from carts (except for complex equipment and perishable foodstuffs);
• offers tea and similar products in train cars;
• makes it possible to purchase medicines in feldsher points in rural areas;
• sells ice cream from stalls, soft drinks, beer, butter, etc. vrazliv 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 carry out their activities in hard-to-reach areas (their list is approved by regional legislation).

Legislative settlement

P. 2 Art. 2 of the Federal Law No. 54 speaks of the possibility of using BSO instead of cash registers when providing services to the population that are 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 CCP, exhaustive.

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

• old forms of BSO are recognized as irrelevant and cannot be applied;
• entrepreneurs must themselves develop new forms of BSO (except for certain types of activities for which standard ones are approved);
• BSO must contain some details without fail;
• typographical data must be indicated if the BSO was printed in this way.

Nuances of registration of forms

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

FOR YOUR INFORMATION! Forms printed with a conventional printer are not valid.

A number of fields must be mandatory, the rest of the entrepreneur can make at his discretion. The law requires the form to contain the following information:

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

IMPORTANT! External registration of your own form is not required, it is enough to approve it in the internal accounting policy.

The procedure for using the BSO

1. Receipt of forms from the printing house, fixing this fact in the BSO Book of Accounts.
2. Filling in the form indicating the amount (except for the field for personal signature).
3. Receiving money from a client (should say it out loud again).
4. Document signing.
5. Tearing off the spine with the number and series, transferring the main part of the form to the client (or transferring the original, leaving a copy for yourself).

How to fill out the BSO

The regulation fixed a number of requirements for filling out this document:

• clearly, legibly, without discrepancies;
• corrections are not allowed;
• at least two copies.

What to do if the BSO is corrupted

Made a mistake in a strict accountability document? This document cannot be thrown away, since it is numbered. It is supposed to cross out the damaged form, and at the end of the working day, hand it over together with the proceeds and current BSOs (copies and spines). They will be attached to the BSO Book of Accounts.

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

NOTE! If the forms are not printed, but formed by an automated system, then opposite the damaged form should be marked “Cancelled”. Invalid BSOs printed out are subject to accounting and destruction in the usual manner.

How are strict reporting forms taken into account

Accounting, storage and disposal of BSO should be carried out by a financially responsible person (an appropriate contract is concluded with the employee or the management takes over this function). The receipt of forms from the printing house is reflected in the act of acceptance signed by the commission.

Further dynamics are 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:

• sheets should be numbered, bound, sealed with a seal;
• they must contain the signature of the head or chief accountant;
• Forms are counted by title, series, numbers.

The book is divided into several parts: they separately reflect the forms received and transferred for use, the remainder for each type of forms is displayed (it must match the inventory data). The following graphs are provided:

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

BSO revision

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

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

BSO storage

It is necessary to store the forms in safes or specially equipped rooms, from where they cannot be stolen and where they will not deteriorate. At the end of each working day, storage areas must be sealed or sealed.

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

After a 5-year period, BSOs that have lost their relevance are destroyed according to a protocol similar to the destruction of documentation (based on a commission act).

Any entrepreneur seeks to minimize the organizational costs associated with the activities of his company. Therefore, if the law allows you to refuse to use a cash register in your work and use strict reporting forms in settlements with customers, it makes sense to take advantage of this opportunity. But we must remember that these documents, as their name implies, need careful accounting, registration in a special book and control over their use.

Forms of strict reporting and their types

In accordance with Decree of the Government of the Russian Federation of 05/06/2008 No. 359, various organizations, including commercial ones, and individual entrepreneurs have the right, when providing a wide range of services to the population (individuals), to issue strict reporting forms (SRF) instead of cashier's checks. For different types of services, they look and are called differently. It can be:

• receipts;
• tickets;
• vouchers;
• subscriptions, etc.

For most types of activities, there is no single BSO model, and each organization or individual entrepreneur has its own standard for these documents. However, the Decree establishes a number of details that are mandatory for all, including the name and legal form for companies and full name for individual entrepreneurs.

The procedure for making forms

The production of BSO is allowed in two ways:

• order in the printing house;
• printing with an automated system.

Before ordering forms, you need to make sure that the printer has permission to issue them. The law does not allow you to print them yourself on a printer.

Instead, you can purchase a special device for their manufacture. Although in appearance it resembles a cash register and is sold in the same stores, it does not officially belong to cash registers and does not require registration with the Federal Tax Service.

BSO accounting procedure

The procedure for accounting for forms of strict reporting depends on the method of their production. It is the same for individual entrepreneurs and organizations. If the forms are printed in a printing house, they must be accepted by the employee appointed responsible for their storage (always being a financially responsible person), or the manager personally.

The recipient must make sure that the series and serial numbers of the received forms, as well as their total number, correspond to those stated in the accompanying documents. At the end, an act of acceptance of the BSO is drawn up. It is signed by the head of the organization or individual entrepreneur together with the members of the BSO acceptance commission, the composition of which is previously approved by a special order. The receipt and issuance of forms are recorded in the accounting book of the BSO.

If the forms are made using a special device, there is no need to maintain a book of records, since the memory of the device stores data on all documents ever printed.

Now there are many Internet sites claiming to have the status of an automated system. This allows their customers to print the BSO on their printer without breaking the law. Can these sites be trusted? On this subject, you can hear different opinions of experts. According to the general opinion, it is possible to use the BSO, observing the following conditions.

Document forms can be generated using an automated system. At the same time, in order to simultaneously fill out the document form and issue the document, the following requirements must be met. Firstly, the automated system must be protected from unauthorized access, identify, record and save all transactions with the document form for at least 5 years. Secondly, when filling out the form of the document and issuing the document by an automated system, the unique number and series of its form must be stored.

https://pravoved.ru/question/871377/

That is, when choosing this method of forming and accounting for BSO, you should pay special attention to the reliability of the system and make sure that the account on the site is properly maintained and all information can be provided at the first request of the inspectors from the Federal Tax Service.

Features of the numbering of forms of strict reporting

Any BSO must have a unique serial number consisting of six digits, as well as a series indicated by two letters. When using automated systems, the numbering of forms is carried out automatically. When ordering at a printing house, the first batch is usually assigned the AA series, numbering is carried out from 000001. For subsequent orders, the numbering must be continued, and not restarted.

How to keep a BSO ledger

Both organizations and individual entrepreneurs are required to maintain this document if they do not use the automated BSO printing and accounting system. There is no single book standard for commercial structures, such as LLCs and individual entrepreneurs, therefore it is possible to use the BSO accounting book form for state and municipal institutions. You can download it here or design your own document.

In this case, the following requirements must be met:

• all sheets are numbered;
• the book is stitched;
• signed by the head of the organization and the chief accountant or individual entrepreneur.

Only the person responsible for accepting and issuing forms of strict reporting is authorized to make entries in the book.

The book contains information about the following events:

• receiving BSO forms from the printing house;
• issuance of forms to persons working with clients;
• the number of remaining forms;
• writing off BSO.

Important: an entry in the accounting book must be made when transferring the BSO form to an employee working with clients, and not when accepting payment from a client.

The book should reflect information about each copy of the BSO received by the organization or individual entrepreneur, including defective, filled with errors and damaged. They are not thrown away, but crossed out and applied to the ledger.

How to fill out a ledger

This is an instruction for filling out a standard form of the BSO accounting book. As mentioned earlier, the law allows derogations from it. If some of the elements are irrelevant for a particular company, they can be omitted from the document.

The book header contains the following elements:

• "Institution" (line 1);
• "Structural unit" (line 2);
• "Date of opening" (field 1);
• "Date of closing" (field 2);
• "OKPO code" (field 3);
• "Account number" (field 4);
• “Name of the strict reporting form” (field 5);
• "Form code" (field 6).

Table columns:

• "Date" (column 1);
• “From whom it was received (to whom it was released)” (column 2);
• "Base" (column 3);
• "Coming" (column 4);
• "Expense" (column 5);
• "Remainder" (column 6).

Document header design

1. Line 1 must indicate the full name of the company in accordance with its charter. For an individual entrepreneur, the surname and initials are indicated according to the passport, for example: “Individual entrepreneur Vasiliev M.N.”
2. Line 2 contains the name of the structural unit. If the company does not have such, you can put a dash or simply do not write this line.
3. Fields 1 and 2 indicate the start and end dates of the bookkeeping, respectively.
4. In field 3, you need to enter the appropriate code, and if it has not been assigned, then simply put a dash.
5. Field 4 must be filled in only for those firms that maintain accounting.
6. Field 5 indicates the name of the BSO (for example, a receipt or a ticket).
7. In field 6, the corresponding code is written, which is present on the BSO forms themselves. If not, you can put a dash.

Filling in the table

1. Column 1 contains the dates of operations carried out with the BSO: receipt, issue or write-off.
2. Column 2 indicates the name of the organization that printed the forms (upon receipt) or the full name of the MOL (financially responsible person), to whom they are issued (upon issue).
3. In column 3, you need to indicate the document (its name, date and number), on the basis of which the BSO is accepted or issued.
4. Column 4 is filled in each time after receiving a new batch of printed BSOs from the printing house. It is necessary to indicate: the total number of accepted forms, their series and the numbers of the first and final documents in the series. The employee, whose duties include keeping the BSO belonging to the company and maintaining the book, confirms receipt of the forms with his signature.
5. Similarly, when issuing a BSO to an employee, their number, series, numbers of the first and final forms are recorded in column 5. Then the receiving employee signs.
6. Column 6 indicates the number of forms in the organization or with the individual entrepreneur after each operation.

Samples of a completed BSO accounting book for an organization and an individual entrepreneur

For clarity, when filling out the book, you can use the ready-made samples presented below.

Inventory and write-off of BSO

The inventory of forms of strict reporting coincides in time with the inventory of the cash register. At the same time, it is checked whether all the roots or copies of the BSO located in the accounting department of the organization or with the individual entrepreneur are reflected in the Book of Accounts and whether there are any lost forms. To carry out this procedure, a special commission is created. The results of the check are recorded in the IVN-16 form, which must be filled out in duplicate.

BSO is written off after the expiration of the standard period of their storage, which is 5 years. At the same time, the members of a specially created commission draw up an Act on the write-off of the BSO. It takes into account not only the roots and copies of forms handed over to customers, but also damaged copies. Unused forms that have lost their relevance (for example, when changing the details of an organization or individual entrepreneur) can be written off and destroyed at any time, while an act is also drawn up.

When using strict reporting forms by an organization or individual entrepreneur, it is necessary to pay maximum attention to their accounting, regularly conduct an inventory and correctly fill out the BSO accounting book. Information about all forms that have passed through the firm must be reflected in the book or automated system. Proper BSO accounting will help protect the company from claims from the tax authorities.

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

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

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

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

Requirements for strict reporting forms

The BSO should include the following information:

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

Accounting for strict reporting forms in accounting and storage

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

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

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

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

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

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

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

Write-off of strict reporting forms

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

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

Sample form of receipt of strict accountability

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

Sample of filling out the BSO form:

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

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

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

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

Related articles:

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