BSO or KKT? We take into account the features. We format it correctly. Types of strict reporting forms, registration procedures, principles and features of their use in Russia

The article below will provide a detailed breakdown of the BSO. All organizations, including individual entrepreneurs, carrying out cash transactions or payments using bank cards, must own cash register equipment (CCT).

But it is allowed not to use a cash register when performing certain operations. In this case, when making cash settlements with the population, appropriate strict reporting forms must be issued

You need to understand that the Federal Law provides for the provision of services and the sale of goods specifically to individuals. In other words, if an agreement is concluded between an individual entrepreneur and a legal entity that provides for payment in cash, cash register is required in this case.

The Government of the Russian Federation has established a procedure for recording, storing and disposing of forms in the event of settlements using them.

The type of activity of the entrepreneur determines the number of BSOs that he must use in his work. Most often this is the provision of certain services. An entrepreneur can engage in transport, housing and communal services, household, and tourism services; they may be of a legal nature; an individual entrepreneur can also work in the field of education, public catering and trade. Forms are used only for settlements with individuals and individual entrepreneurs. When interacting with organizations, a cash register is required, but BSO is not used.

Types of BSO

What is BSO? In terms of significance and accounting, the following are cash receipts:

• receipts (for example, studio receipts);
• tickets (railway, air, theater, concert);
• travel cards;
• coupons (for food);
• vouchers (sanatorium, vacation);
• subscriptions (to fitness rooms, visits to beauty salons).

All forms are approved by the Ministry of Finance of the Russian Federation. Strict reporting forms can also be offered for consideration by submitting an appeal.

What should I include in my application?

It should indicate:

• detailed description of the form;
• printed sketch;
• proposals for protecting the form from counterfeiting;
• sample completed form with instructions;
• list of services for which this form can be used.

All approved forms can be used by all organizations. This also includes individual entrepreneurs who provide services using agreed forms. The list of BSOs for individual entrepreneurs is individual, depending on the type of activity.

But in cases where the forms are not approved for any type of activity, cash register equipment must be used for calculations.

The validity periods of the BSO, which are approved by the Ministry of Finance, are established by the same department. Certain deadlines may be extended, but provided that the form is valid at the time of application.

If the samples have been developed, but have not yet come into effect, then you should work according to the old ones. Not everyone knows what BSO is.

Mandatory items in strict reporting forms

The following details have been approved by the BSO:

• information about who and when the form was approved;
• name of the form, series and six-digit number;
• code of the form of strict reporting forms for OKUD;
• name of the enterprise or individual entrepreneur who issued the form;
• Legal INN persons or individual entrepreneurs;
• types of services provided;
• quantitative unit of measurement of services;
• total price of services in ruble terms;
• settlement date;
• position, full name of the person authorized to perform the operation;
• place of personal signature;
• stamp of the organization or individual entrepreneur for the BSO.

Ticket details

There are less strict rules for tickets. They should not contain many details that are mandatory. It must unconditionally contain: name, series, 6-digit number, OKUD form code, name of the organization or individual entrepreneur that issued the form, type of service or transport, cost in monetary terms.

It is noted that strict reporting forms must be produced in a typographical way, since they must contain the name of the manufacturer of the form, TIN, and address. The circulation, order number, and year of execution are also required. Although there is no direct reference to this point in Regulation No. 171.

Let's look at what BSO is and how they are made.

Release of protected BSO

As for the process of producing strict reporting forms, they can be produced in the usual printing way. Only counterfeit-proof BSOs are subject to licensing. What does it mean?

Security printing products are paper products, including securities, that must be protected by regulations of the President of the Russian Federation, the Government of the Russian Federation, resolutions of local governments, collegial decisions of persons, made using typographic, holographic, microprocessor, information and other methods protection of paper products, preventing counterfeiting of such strict reporting forms.

BSO manufactured with various degrees of protection should be produced only at printing enterprises or, possibly, at any other enterprises licensed by the Ministry of Finance of the Russian Federation and complying with the relevant technical requirements.

Production of strict reporting forms that are not protected from counterfeiting

In accordance with Federal Law No. 128-FZ, trading in such forms does not require a mandatory license. Strict reporting forms are products of the printing industry. Therefore, the series and numbering are indicated in the appropriate way.

The production of security paper products is a full cycle of printing work, therefore the production of similar products at other enterprises is not allowed. Moreover, the sale of protected documentation can only be carried out by the manufacturer without any intermediaries for the customer or his representative.

Independent production of such strict reporting forms using well-known computer technology is contrary to legislative acts. Therefore, BSO with mandatory protective components are allowed to be manufactured only at printing enterprises that have the appropriate license. In this case, a legal entity or individual entrepreneur independently assigns a series of forms when placing an order for the production of a strict reporting form (SRF) in a printing house. What about other data? The number within the corresponding series of a specific next form is affixed by the printing house.

During production, it is allowed to make changes to the documentation that relate to the expansion or narrowing of some columns, taking into account the inclusion of details in them.

Filling out documents

Let's consider the correct use of BSO.

The strict reporting form must be completed as a carbon copy with at least 1 copy. The presence of tear-off parts is also allowed. Absolutely all items contained in the form must be completed. If for some reason a legal entity or individual entrepreneur does not have certain information, a dash is placed in the corresponding line.

BSO must be filled out clearly, correctly and legibly. The use of carbon or self-copying paper is mandatory if the form does not have a tear-off section. Corrections, erasures, and amendments when filling out documents are strictly not allowed.

Accounting for damaged forms

It was previously noted that all strict reporting forms are numbered in the printing organization. Therefore, all papers that are damaged or contain errors in filling out must be kept, crossed out and attached to the reporting for the previous working day on which they were used.

A form is a primary accounting document with only all lines filled in, with all details, signed by the official indicated on it. In other words, it must have legal force. An exception is tickets for travel on public transport of any type. In such cases, a check may not be used. BSO with numbering is equated to it.

Accounting

Legal entities and individual entrepreneurs must keep records of forms by name, number and series of the document. For this purpose, a special book is opened, similar to a cash register. It is called “BSO Accounting Journal”. The sheets must be laced, numbered, sealed, and signed by all the main persons of the legal entity or individual entrepreneur. The form of the book is usually developed independently and fixed in the accounting policies of the organization, since there is no unified form of such a book.

What is BSO in accounting?

Reflection in accounting and tax accounting

In order to provide any service, an organization or individual entrepreneur will need to make some expenses. So, these same expenses account for the purchase of strict reporting forms. We give an example below.

In accounting, these costs are reflected in PBU 10/99. They are included in expenses for ordinary activities.

Off-balance sheet account 006 “Strict Reporting Forms” in the Chart of Accounts has a special purpose - recording all information about the availability and movement of BSO, issued for reporting or in storage.

All forms, including those purchased by accountable persons, are reflected in the valuation, for example, 1 ruble, which is conditional, in the debit of account 006. This makes it possible to take into account all of them, down to the last one in storage. In the same way, the write-off is in a conventional unit, for example 1 ruble. This operation is reflected in off-balance sheet account 006. It is mandatory to provide documents about used or damaged forms. All accounting and movement is carried out for each of them and for each storage location.

The tax base for income tax is reduced in proportion to the expenses of legal entities for the purchase of strict reporting forms. You also need to take into account that the amounts spent on the purchase of BSO should be immediately expensed, without waiting for their gradual use.

There is a tax deduction for individual entrepreneurs, and it is equal to the amount of expenses incurred when purchasing forms.

Storage and write-off of BSO

The storage, receipt, and issuance of strict reporting forms should be the responsibility of an employee of a legal entity or individual entrepreneur with whom it is necessary to conclude an agreement, in accordance with the legal legislation of the Russian Federation. This is usually a liability agreement. Entirely all accounting is assigned to the material person under the contract. The cashier remains responsible for issuing strict reporting forms. This also applies to their reception and storage.

On the day the strict reporting forms are received, the head of the organization or individual entrepreneur must appoint by order a commission for the acceptance of the BSO, and the employee responsible under the contract must accept them. The task of all commission members is to check whether the actual number of strict reporting forms corresponds to their series and numbers within the series. Check the acceptance data with the data in the manufacturer’s documents. After acceptance, a collective act is drawn up, approved and signed by the manager or individual entrepreneur. Then, on the basis of this act, the person responsible for the forms under the liability agreement registers the accepted forms.

Ensuring safety

At the enterprises of an individual entrepreneur, for an employee who is responsible for storing, accepting and issuing strict reporting forms, the maximum possible conditions must be created to ensure the safety of the forms. Usually, special metal cabinets and (or) safes in which they are stored are purchased specifically for these purposes. In this case, the keys are kept by the person financially responsible for the forms and by the chief accountant.

In some cases, there are specially equipped rooms. Here forms are stored in large quantities and there are not enough safes. Other rules are also observed. If forms are stored in safes or metal cabinets, they must be sealed at the end of the working day. If special premises are allocated, they must also be sealed.

When monitoring the use of forms for their intended purpose strictly according to the schedule, first of all they check the presence of copies (via carbon paper) and the spines of the forms. Also pay attention to the absence of corrections and erasures. The commission checks that the amounts indicated in the copies and counterfoils strictly correspond to the amounts recorded in the registers and statements that are submitted to the accounting department of the organization or transferred to the accountant of the individual entrepreneur.

It is worth noting that control over the use of strict reporting forms cannot be entrusted to the persons who issue these forms. The exception is the responsible person: an individual entrepreneur, chief accountant or director of an organization.

Shelf life

5 years - this is the shelf life of counterfoils and copies of used forms. There are also some nuances here. Before putting it into the archive for storage, all the spines of the forms are well packed in bags, which are subsequently sealed. After a month (minimum storage period), but must necessarily be preceded by an inventory, the counterfoils from the forms and the forms themselves are destroyed. Documentation is written off on the basis of an act of write-off (destruction) of forms with an expired storage period. The act is drawn up and signed by the commission. In the same way, incomplete forms or those that are already damaged are destroyed unused.

So what is BSO? This is a document that is issued if an organization or individual entrepreneur is allowed not to use cash register equipment. It can be either in normal form or protected. Accounted for in off-balance sheet account 006. A person is appointed for accounting and storage under the agreement. It will be financially responsible. Strict records are maintained and all strict reporting forms are written off in accordance with the established collegial procedure.

Strict reporting forms are becoming increasingly popular, because they are a more convenient replacement for a cash receipt, 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 tax authorities, 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 production, filling, accounting and write-off.

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

A strict reporting form is considered a document that allows you to refuse to use cash register systems when providing services to the public in accordance with the procedure established by the Government of the Russian Federation. In this case, the BSO is equivalent 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 public.

The procedure for using BSO is regulated by the regulations approved by the Decree of the Government of the Russian Federation of May 6, 2008 No. 359 (hereinafter referred to as the Decree). According to this provision, BSO is used in the service sector as a replacement for a cash receipt. But in what cases 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 Resolution was adopted, according to which the BSO applied only to the services described in the OKUN.

Today, there is no single classifier of services within which it is permissible to replace cash register equipment with BSO, so the use of the latter remains at the discretion of entrepreneurs.
In general, when using BSO, you should be guided by the current legislation of the Russian Federation, because some types of activities can only be classified as services with a stretch. In this case, refusal of CCP may lead to problems with the tax authorities and is fraught with administrative penalties. Thus, 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 provisions defined in the Resolution was the new procedure for the production of strict reporting forms. If previously BSO forms had to be produced at a printing house, today they can be printed independently, provided that an automated system for the production and accounting of BSOs is used. Despite the fact that the regulations do not specify the exact definition of an automated system, when using computer technology to print BSO, it is necessary that the program meets the following requirements:

• The automated system must provide reliable protection against unauthorized access to BSO, personal information and limit the circle of persons allowed to produce forms.
• The program must have functions for recording 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 must 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, six-digit identification 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
• Full cost of these services
• Total amount of payment for services provided
• Date of payment
• Signature and seal of the entrepreneur
• Other details and special clauses defining the specifics of the services provided (at the discretion of the entrepreneur)

When producing forms by printing, 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 Resolution, the approval of the forms developed by the entrepreneur is carried out by any federal executive authorities vested with the appropriate powers. Old BSO forms approved before the adoption of the Decree of the Government of the Russian Federation dated March 31, 2005. No. 171 are currently not valid.

Filling out and recording strict reporting forms, accounting book

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

• The BSO must be filled out as a carbon copy, with at least one copy saved.
• If the BSO does not have a tear-off part, then the form is filled out using carbon or self-copying paper.
• All columns and fields of the prepared form must be filled in, all data must correspond to the field provided for this.
• No corrections are allowed on the form; handwriting must be clear and legible. If a mistake was made, the form must not be torn or thrown away. It must be crossed out and placed in the accounting journal in accordance with the day the document was damaged.

Filling out the BSO occurs only upon payment for the service provided, with an exact indication of the amount, in front of the buyer. A correctly completed and certified document acquires legal force and is equivalent to a cash register receipt. The delivery of the BSO to the client is carried out only upon payment for the service provided in cash or by payment cards. If the form contains a tear-off part, each half is certified, the tear-off part is handed over to the client, and the spine remains with the organization and is sent for storage. If a 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 BSO to the client is punishable by a fine determined by the Resolution, the amount of which is:

• 3000-4000 for individual entrepreneurs
• 30000-40000 for organizations (LLC, CJSC, JSC, etc.)

According to the letter of the Ministry of Finance dated August 22, 2008 No. 03-01-15/10-303, BSO accounting is carried out in accordance with the provisions defined in the Resolution. According to this provision, an entrepreneur who carries out reporting through the BSO must open a special journal for recording 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 the right to use almost any form of magazine at his own discretion. The following points must be observed:

• Each page in the magazine must be numbered
• All pages must be bound
• It is mandatory to seal it with the seal and signature of the entrepreneur.

Simultaneously with the journal, an act must be drawn up regulating the procedure for filling out the book/register. The same document specifies data on the procedure for appointing employees allowed to fill out the BSO, the rules for appointing a responsible person responsible for all procedures related to recording and storing forms. If the forms were produced using an automated system, then it is not necessary to keep a logbook - the accounting of issued copies in this case is carried out by the program automatically.

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

Inventory, storage and write-off of strict reporting forms

Since BSO are subject to mandatory registration, the entrepreneur is subject to obligations to organize the provision of special storage conditions. In particular, a mandatory condition is to restrict access to documents of unauthorized persons. To do this, you need either a safe or a specially designated room, which is sealed after each visit. Only persons responsible for storage and accounting of BSO have access to storage areas. These persons are determined by an act drawn up by the entrepreneur simultaneously with the accounting journal.

The legislation of the Russian Federation does not provide for a specific storage period for original forms, but the need to store counterfoils and copies of used forms is stipulated. These documents must be retained 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 unfilled 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 inventory are:

• Check for shortages
• Checking all forms, including damaged ones
• Monitoring storage conditions
• Checking the reliability of access restrictions to documents that are being stored.

Checking documents for safety is carried out by checking the forms available for safekeeping and logbook entries. If a loss is discovered during the inventory, the entrepreneur independently determines the punishment for the person responsible, since the laws do not provide for liability. If the forms were lost due to theft or other illegal act, it is necessary to notify the investigative authorities.

Conclusion

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

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

The procedure for making payments using BSO

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

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

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

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

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

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

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

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

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

General rules for filling out the BSO

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

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

Sample of filling out the BSO for individual entrepreneurs:

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

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

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

Sample of filling out the BSO for an LLC:

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

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

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

Registration of cash proceeds

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

It's actually simple:

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

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

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

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

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

Storage and destruction of used forms

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

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

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

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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– an alternative method of 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 for complex equipment 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, waddling live fish and vegetables;
• accepts glass containers and scrap (except metal);
• offers to buy religious products and literature in specially designated places (temples, church shops, etc.), provides services for worship;
• 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 SSB (except for certain types of activities for which standard ones 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 data protection and recording (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 of the 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 of your own form of the form is not 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).

When it comes to the use of BSO by businessmen and entrepreneurs, it is safe to say that the interest of readers extends not to vouchers and work orders approved by the Ministry of Finance, but to the ability to accept payment for services using receipts, bypassing the need to install a cash register. Let's talk about the use of BSO in business and the features of using these documents in modern business.

What is BSO for individual entrepreneurs?

Cash payments require the mandatory use of cash registers, but legislators in some cases allow the use of strict reporting forms, replacing them with cash receipts, i.e. confirming the fact of payment. This can be done if the individual entrepreneur uses PSN or works for UTII, providing services to individuals and entrepreneurs.

Today, instead of issuing cash receipts, they are required to provide customers with payment receipts.

Please note that replacing the issuance of cash receipts with receipt forms is prohibited when making payments to organizations, i.e. legal entities, it is assumed that the transaction must be executed using a cash register check. In today's realities, there remains a small list of services provided by individual entrepreneurs, where the use of BSO is applied. It is covered in the law on CCP No. 54-FZ of May 22, 2003 (Article 2). Individual entrepreneurs with a patent and UTII have the right to issue BSO until 07/01/2018, in the future they will have to switch to online cash registers.

The above-mentioned law on cash registers provides a list of types of services that give the right to work for BSO due to the specific nature of the activity and remoteness, so BSO for individual entrepreneurs do not lose relevance.

Strict reporting forms for individual entrepreneurs

There is no universal form of BSO for individual entrepreneurs, so every businessman is free to choose or develop his own document acceptable for his activities.

The use of BSO in the work of individual entrepreneurs is regulated by government decree No. 359 dated May 6, 2008, which provides recommendations on the availability of mandatory details. On its basis, today individual entrepreneurs independently create the form, guided by the conditions set forth in the legislation. The document must contain:

1. Name, series and six-digit number;
2. Full name and position of the person responsible for issuing the form and its accuracy;
3. INN, OGRNIP, address of the enterprise;
4. Services provided and their cost;
5. Dates of document preparation and payment;
6. Signature confirming receipt of money and seal of the individual entrepreneur;

It is not forbidden to supplement the set of details with others that are necessary from the point of view of a businessman.

BSO forms for individual entrepreneurs: how to purchase

It is easy to develop your own BSO form, focusing on the conditions established by the legislator. The entrepreneur will have to order the generated version of the form from a printing house or perform it in an automated mode using special equipment created by analogy with a cash register, but which does not require registration with the Federal Tax Service. Such systems are equipped with a storage device and store all issued receipts in memory for 5 years. In this case, the individual entrepreneur is obliged, at the request of the Federal Tax Service, to provide information from such an automated system about documents, information about the issuance of which is stored in its memory.

The decree does not imply simply printing out the BSO on a computer. However, in every printing house or specialized printing house you can purchase ready-made receipt forms that comply with legal requirements and are convenient for processing services.

How to fill out strict reporting forms for individual entrepreneurs

All fields on the receipt form must be filled in. If the document contains a tear-off coupon that the client is entitled to as proof of payment for the service, then it is filled out in the same way as the main document, signed, torn off and remains with the buyer. We offer a sample of filling out a strict reporting form for individual entrepreneurs:

If the BSO does not have a tear-off coupon, then it must be filled out in 2 copies (at least). When an entrepreneur provides for the production of two copies of the original, this must be specified when ordering. Copies of a document can be made using carbon paper, or in a book of forms, the sheets of the second and third copies are treated with a special impregnation during production and the entries are copied when filling out the original.

BSO for individual entrepreneurs providing services to the public is a factor in recording cash payments, so it is important to adhere to the requirements of cash discipline in the preparation and recording of receipts. Filling out strict reporting forms for individual entrepreneurs is subject to certain rules. They are usually issued immediately after receiving payment in cash or from a bank card. It is not allowed to fill out the form late, or, conversely, before receiving payment.

Receipts purchased at the printing house are recorded in the BSO registration book. They are entered into it with full names, numbering and series. This register is a laced and numbered journal, stitched, certified by the entrepreneur’s signature and seal. BSO accounting is carried out by a businessman or a person with whom an agreement has been concluded on responsibility for accepting cash.

Each form is filled out without amendments or erasures. Corrections to the document are not allowed. Such copies are automatically considered damaged and should not be thrown away. They are marked “damaged”, crossed out diagonally and attached to the receipt book as evidence that no money was received for them.