Provision of BSO services. Requirements for strict reporting forms

What is it

Organizations and individual entrepreneurs, providing services to the population, regardless of the chosen taxation system, have the right not to use a cash register, but instead of cash receipts, issue strict reporting forms to their clients.

Please note, BSO can only be issued for the provision of services to individuals and individual entrepreneurs. When making payments to organizations, it is necessary to issue cash receipts.

BSO and OKVED2, OKPD2

Previously, before ordering a BSO, you had to make sure that your activity codes were in OKUN (the All-Russian Classifier of Services to the Population). But, from January 1, 2017, this reference book was replaced by new classifiers - OKVED2 (029-2014) And OKPD2 (OK-034-2014).

If there is no clear understanding of whether BSO can be used or not, it is best to contact the local tax office and clarify this issue.

BSO forms (what applies to them)

Depending on the type of services provided, strict reporting forms may be called differently: receipts, tickets, vouchers, subscriptions, etc. The forms of BSO can also be different.

Responsible for the use of strict reporting forms in business activities Government Decree of 05/06/2008 No. 359. Before the adoption of this law, businessmen had the right to use only BSO forms approved by the Ministry of Finance of the Russian Federation.

At the moment (2018), organizations and individual entrepreneurs can themselves develop the form of strict reporting form that will be convenient for them to use in their activities, but on the condition that it contains list of required details.

List of required details of the BSO form

• name, series and six-digit document number;
• name of the organization or full name of the individual entrepreneur;
• location of the executive body of the legal entity (for organizations);
• taxpayer identification number (TIN) of the organization or individual entrepreneur;
• type of service;
• cost of the service in monetary terms;
• the amount of payment made in cash and (or) using a payment card;
• date of calculation and preparation of the document;
• position and full name of the person responsible for issuing the BSO, his personal signature, seal of the organization (IP);
• other details characterizing the specifics of the service provided, with which the organization (IP) has the right to supplement the BSO.

For some types of activities, there are BSO forms developed by the state. In these cases, your own forms cannot be used:

• tickets (railway, air, public transport);
• parking services;
• tourist and excursion packages;
• subscriptions and receipts for payment of veterinary services;
• pawn tickets and safety receipts for pawnshop services.

Please note, from July 1, 2019, most LLCs and individual entrepreneurs will have to switch to using BSO in a new, electronic format. To do this, you will need to purchase special automated equipment, namely a cash register designed for generating BSO forms and printing them on paper. New BSOs will be transmitted electronically to the tax office and sent by email to the buyer (or via SMS).

Where to buy (order a stamp) BSO

There are two ways to produce strict reporting forms:

Method 1. Order from a printing house (entitled to issue BSO)

The cost of BSO in a printing house is approximately 3 rub. per piece(but it may be different depending on the region, type of form and circulation volume). As a rule, printing houses already have developed BSO templates for each type of service (the cost of a layout is approximately 100 rubles).

If none of the ready-made forms suits you, then you can find a free template on the Internet and bring your developed form to the printing house.

In the future, you will need to keep strict records of printed forms. Therefore, before manufacturing them, check that each BSO has its own unique identifier, consisting of a series and a six-digit number (for example, "AA-000001").

For simpler accounting, make your own series in the printing house for each new batch of BSO (it can be arbitrary "AA", "AB" etc.). The form number will be its serial number in the order.

Method 2: Print using an automated system

An automated system means a device that looks similar to a cash register, but with slightly different functionality.

Such devices must ensure the protection of forms from unauthorized access, as well as identify, record and store information on all operations with forms for at least 5 years (including a unique number and series).

You can buy an automated system for approximately 5,000 rubles in specialized stores that sell cash registers. Devices for printing BSO do not belong to cash register equipment, so there is no need to register them with the Federal Tax Service.

Please note, BSO are strict reporting documents, so they cannot be printed on a regular printer. Also, you should not use the services of sites that offer to prepare “special” forms that you can simply print at home.

Advantages and disadvantages of BSO

Using strict reporting forms in your activities, you receive the following: advantages:

• no need to buy a cash register (KKM costs from 8,000 rubles);
• no need to carry out annual maintenance of the cash register (cost from 10,000 rubles);
• BSO, unlike cash registers, does not need to be registered with the tax office;
• for outdoor activities (photo shoots, wedding hairstyles, etc.) it is easier to write out a BSO than to carry a cash register with you.

In turn, strict reporting forms have their own flaws:

• forms can only be used when providing services to the public;
• BSOs printed in a printing house will be filled in manually, which is quite inconvenient when there is a large flow of clients;
• it is necessary to keep strict records of the BSO and store their copies (spoofs) for 5 years;
• It is periodically necessary to order new batches of forms.

Accounting, storage, issuance and write-off of BSO

One of the important conditions for using BSO is to ensure their safety and maintain correct records.

Depending on the manufacturing method, the forms need to be taken into account in different ways:

Accounting for printed forms

Forms produced in the printing house must be accepted by the employee responsible for their storage, recording and issuance (or the manager himself or the individual entrepreneur). A liability agreement must be concluded with this employee.

When accepting the BSO, it is necessary to check the compliance of the actual number of forms, as well as their series and numbers with the data specified in the accompanying documents from the printing house. After this, you need to draw up a BSO acceptance certificate.

The act must be signed by the head of the organization (IP) and members of the commission for the acceptance of strict reporting forms. The composition of the commission is approved by the relevant order.

Forms must be stored in metal cabinets, safes or in specially equipped rooms under conditions that prevent their damage and theft.

Control over the use of BSO

Monitoring compliance with the rules for using strict reporting forms is carried out by employees of the Federal Tax Service. In the event of an inspection, you will need to provide inspectors with a BSO accounting book or information from an automated system about the number of issued forms for inspection.

Fines for failure to issue BSO

For identifying violations related to the use of strict reporting forms, as well as for failure to issue BSO to clients a fine is provided according to Article 14.5 of the Code of Administrative Offenses of the Russian Federation:

• for individual entrepreneurs and officials of the organization (manager) – from 3 000 to 4 000 rubles;
• for legal entities – from 30 000 to 40 000 rubles

Also, for non-compliance with the procedure and terms of storage of strict reporting forms, a fine in the amount of from 2 000 to 3 000 rubles (Article 15.11 of the Code of Administrative Offenses of the Russian Federation).

In addition, for the absence of a BSO (as a primary document), liability is provided under Article 120 of the Tax Code of the Russian Federation.

The state establishes norms and rules for maintaining accounting and tax records for individual entrepreneurs (hereinafter referred to as individual entrepreneurs) who apply preferential special tax regimes. Any businessman who does not want employees of the Federal Tax Service (hereinafter referred to as the Federal Tax Service) to impose fines and penalties for incorrect document flow at the enterprise should know what a strict reporting form for individual entrepreneurs is, be able to correctly fill out, store and systematically take into account such documentation. Familiarize yourself with the nuances of using such official papers.

What are strict reporting forms for individual entrepreneurs

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

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

In what cases can it be used?

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

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

Regulatory and legislative framework

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

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

After July 1, 2019, the BSO paper-based accounting system for individual entrepreneurs will be prohibited according to the Federal Law of July 3, 2016 No. 290-FZ “On Amendments to the Federal Law “On the Use of Cash Register Equipment for Cash Payments and ( or) settlements using payment plastic cards" and other legislative acts of the Russian Federation." Only automated BSO accounting systems can be used to record cash turnover.

Types of strict reporting forms

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

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

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

BSO forms developed by the state

Personally developed forms cannot be used if the entrepreneur provides services specified by law. There are unified forms of BSO established and developed by the state for such cases. They should be used when carrying out the following work:

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

Mandatory BSO details

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

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

Rules for filling out the BSO

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

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

Production of strict reporting forms

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

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

Typographic method

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

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

Application of an automated system

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

Accounting and storage of BSO

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

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

How to properly capitalize printed forms

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

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

Registration of the BSO accounting book

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

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

Write-off procedure

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

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

Pros and cons of using BSO by individual entrepreneurs

Many businessmen are switching to using strict reporting forms. This method of controlling the receipt of funds has its advantages. These include the following factors:

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

This method of cash control has its disadvantages:

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

Control over the use of strict reporting forms

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

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

Penalties

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

Video

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

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

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

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

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

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

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

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

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

Basic forms

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

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

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

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

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

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

Possibility of acquisition

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

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

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

Automated equipment must meet these requirements:

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

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

Advantages and disadvantages

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

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

The following are known, of course: flaws:

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

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

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

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

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

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

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

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

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

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

Mandatory details for 2018

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

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

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

It is worth considering that after July 1, 2018, individual entrepreneurs will have to issue BSO electronically, using automated equipment. Such documentation will be sent to the tax office and the client via email or SMS.

Accounting and storage

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

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

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

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

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

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

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

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

Page content

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

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

In what cases can an LLC use BSO?

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

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

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

Where can I get BSO?

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

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

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

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

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

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

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

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

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

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

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

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

Filling out the BSO

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

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

Accounting and storage of BSO

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

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

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

Strict reporting forms are a document that replaces a cash receipt when making payments to the public. Such forms include: travel documents, vouchers, tickets to the theater, circus, cinema, etc.

BSO can be filled out by typewritten text or by hand. When filling automatically, automated systems are used, various types of cash registers. In practice, when making payments to clients, printed forms are used. In this case, the series and number of one document must not be repeated on other documents, with the exception of its copy or tear-off coupon.

There are certain requirements for BSO, produced in the printing house:

• this is the name of the manufacturer (full or abbreviated);
• Manufacturer's Taxpayer Identification Number;
• actual address of the printing organization;
• order number and year of printing, as well as circulation size.

This list is mandatory if it does not contradict the regulations on the approval of BSO. You can develop a sample form for an individual entrepreneur or legal entity using the BSO editor located below. You can submit this form of a strict reporting form to the printing house for subsequent production. If you have not found a suitable form for your type of activity, then you can suggest it for development and addition to the BSO online editor by writing about it in the comments. If the form is popular, this will be done for free.

The completed form must contain the following information:

1. The name of the document form is a mandatory detail;
2. After the name or next to it there is a series, and then the document number, which has at least 6 characters.
3. If an organization acts as a seller, then the legal form must be indicated.
4. If the seller is an individual entrepreneur, then the full name of the entrepreneur is indicated.
5. The form must contain information about the location of the organization and its executive body. If it is missing, then the address of the person who has the right to act on behalf of the legal entity without a power of attorney must be indicated.
6. A mandatory detail is the TIN of the organization or individual entrepreneur.
7. Next, indicate the type of service being purchased;
8. A mandatory detail is the final cost of the service.
9. The size of the fee for using cash or payment cards is indicated separately.
10. The date of the transaction and the settlement for it are also indicated.
11. The fact of sale is confirmed by the signature of the official, his full name and the seal of the organization or individual entrepreneur. Simultaneously with the fact of sale, the official confirms that the details have been filled out correctly.
12. You can provide additional information directly related to the product or service.

This list was approved by Decree of the Government of the Russian Federation dated May 6, 2008 No. 359.

The completed form must have at least one completed copy at the same time. If the format of the form does not provide for the presence of copies, such as on theater or movie tickets, then there must be a tear-off part - a coupon or spine, which remains with the organization or individual entrepreneur. In this case, the document does not have to be filled out in handwriting; automated systems for generating BSO can be used.

How to issue, store and destroy BSO for cash payments

When registering a BSO, there is a regulated procedure for operations that must be followed no matter how the form is generated. Depending on how the payment is made - in cash or by payment card, there are two schemes for filling out the form.

1. When paying in cash registration occurs in the following order:

• All required fields are filled in, except for the client’s signature. If filling out individual columns and lines is not possible, then put a dash;
• the client pays the cost of services or goods;
• the amount received is called and set aside, but so that the client can see the funds;
• the form is signed if such an operation is provided for;
• the change is counted out, its amount is called and given to the client simultaneously with the form. In this case, all change, both coins and bills, is given at once.

1. If payment is made via payment card, then the procedure is as follows:

• a payment card is taken from the client;
• The form is filled out completely except for the signature area. If filling out all the columns is impossible due to lack of information, then a dash is added;
• the payment card is installed in the terminal, the PIN code is entered and confirmation of the transaction is expected;
• a signature must be placed on the form, if such a column is provided;
• The payment card is returned to the owner along with documents confirming the transaction and a form.

The strict reporting form must have a copy or a detachable part, regardless of the calculation method. However, this rule has exceptions. According to clause 8 of Government Decree No. 359 dated 06.05.2008, in the following cases, a copy of the BSO or a tear-off coupon is not required:

• if other regulatory bodies have established a different procedure for filling out documents, for example: the Ministry of Culture regulated its own procedure for compiling and processing the BSO;
• if, when producing the form, all the details have already been filled in at the printing house;
• if all or part of the details are filled in electronically;

Forms should be stored only in premises where their safety will be ensured. All forms are stored in metal safes or special cabinets. Storage is legally regulated for 5 years. Then the forms need to be written off.

Storing large volumes of paper BSO creates some difficulties with the organization of the premises. Therefore, you can store scanned copies of documents. In addition, it is possible that after the expiration of the five-year period they may be needed.

The write-off and destruction of forms is carried out by decision of the commission in accordance with the write-off act. The chairman of the commission must be the head of the organization. When drawing up the act, a procedure for fully checking the documentation and drawing up the BSO takes place. Simply throwing away forms is unacceptable. They must be destroyed either through recycling or independently.

Accounting for BSO (strict reporting forms)

Strict BSO accounting is provided for printed forms. Their receipt or write-off is reflected in the corresponding act, and the movement is recorded in the accounting book of strict reporting forms.

The form of the BSO accounting book is not regulated by law, so you can develop it yourself, or for accounting, taking as a basis the BSO book for budgetary institutions, approved by Order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n. This opinion was expressed by officials in the Letter of the Ministry of Finance of Russia dated December 15, 2010 No. 173n. You can find the BSO accounting book (journal) from our website.

The only points of the book provided for by law are keeping records according to the series, numbers and names of forms (clause 13 of the Resolution). According to the same document, all sheets of the book must be signed by both the manager and the chief accountant, or the entrepreneur, and must be numbered, laced and sealed.

The BSO accounting book should reflect information regarding the receipt of forms:

• arrival date;
• number of documents;
• person responsible for the transfer;
• details of the transfer act or other document confirming the transfer of the BSO.

The same columns should reflect the order in which forms are submitted for use.

To strengthen control, the current balance should be displayed for each name of the form, its series or number. The inventory of forms must be carried out within the same time frame as the inventory of funds, and confirm the balances in the accounting book (clause 17 of the Resolution).

After payment, the spine or copy of the BSO is left with the organization or individual entrepreneur, and the original or main part is transferred to the buyer. Funds received from the client are recorded by a cash receipt order and will be included in the cash book. The receipt or copy of the BSO serves as confirmation of payment.