Who issues the strict reporting forms. Cashier's check and sales receipt: what is the difference. Accounting, storage, inspection, issue and write-off

Forms strict accountability(BSO) - documents that are used for processing cash payments in cash, or settlements using payment cards. Forms of strict reporting are equated to cash register receipts. So, the forms of strict accountability are: receipts, travel documents, vouchers, subscriptions, etc. BSO can be used by organizations or individual entrepreneurs when providing services to the population.

Order BSO

The procedure for using strict reporting forms is spelled out in the Regulations approved by the RF Government Decree of 06 May 2008 No. 359 - hereinafter the Regulations.

Consider the procedure for the use, storage, destruction of strict reporting forms, as well as liability for violation of the procedure for their use.

When you can use BSO for cash payments

Forms of strict accountability are used by organizations and entrepreneurs providing the population paid services and replace the cashier's check.
When providing what services, taxpayers - organizations and individual entrepreneurs, can not use the CCP? The Ministry of Finance specialists in their letters No. 03-01-15 / 1-42 dated February 03, 2009, No. 03-01-15 / 1-29 dated January 27, 2009, as well as in other letters, explained that such services include those types of services provided to the population, which are included in the OKUN classifier, approved by the Resolution of the State Standard of Russia dated June 28, 1993 No. 163.

However, such clarifications worsened the position of many taxpayers. Indeed, over time, the scope of activities expands, more and more new types of services appear that are not included in the OKUN.
And so, on April 4, 2012, the Ministry of Finance, in a letter No. 03-01-15 / 3-74, gives explanations, according to which the types of paid services rendered to the population are not limited to the types of services included in the OKUN.

To this day, the regulations do not provide an exhaustive list of activities for the provision of services to the population, in which it is possible not to use CCP, limiting itself to issuing strict reporting forms (SRF).

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

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

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

Here we do not consider the approved SSR forms for certain types activities such as the provision of services for the transportation of passengers, the provision of services by cultural institutions, etc. For certain types of activities, special forms of SRF have been approved, which are used only by organizations that provide such services.
Let's just list the types of approved forms of strict reporting used by organizations that provide the relevant services.

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

BSO name	Type of service	Service code for OKUN
Tourist voucher
Insurance premium receipt (form No. A-7)	insurance
Security ticket	Pawnshop services for issuing loans secured by property
Safe receipt	Pawnshop services for the storage of property
Receipt for payment for gasification and gas supply services	Gasification and gas supply services
Receipt for payment of veterinary services	Veterinary services
Tickets different types	Railway transport services
Movie ticket	Film and film distribution institutions services
Ticket subscription excursion voucher	Services of theatrical and entertainment enterprises, concert organizations, philharmonic collectives, services of circus enterprises, zoos, museums, parks (gardens) of culture and rest, etc.	051200-051400, 052000, 053000
Itinerary / receipt for electronic passenger ticket and baggage receipt in civil aviation	Passenger air transport services
Electronic multipurpose document receipt	Services passenger transport, incl. Additional services for the carriage of baggage, cargo by air

The rest of the taxpayers providing paid services to the population of a different nature develop strict reporting forms on their own.

In order to use self-developed strict reporting forms used instead of applying cash register, the following requirements must be taken into account. Independently developed SRFs should:

• Contain all the details listed in the Regulation;
• Must be produced either by typography or by automated system.

Note!

Forms (SRF) made in any other way cannot replace the CCP check. You cannot use letterhead made on a computer and printed on a conventional printer.
A common question asked by taxpayers is -

Is it possible to use any document that replaces a cash register receipt, for example, BSO, in the event of a power outage?

No, if the organization does not have the right to use strict reporting forms by type of activity, then the cashier's receipt, in the event of a power outage, cannot be replaced with a strict reporting form.

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

Thus, the form previously used in such cases is not applied, since this is contrary to the current legislation. And in the event of a power outage for non-use of the cash register, the organization and the responsible persons are held liable under article 14.5 of the Administrative Code.

Is it possible to use a cash register if the type of activity you can use SRF?

Yes, cash registers can be used both by organizations carrying out activities for which SSR forms are officially developed, and by organizations that have developed SSR on their own. At the same time, in case of cash settlements with the population, for services rendered, you can issue either a cashier's check or a strict reporting form.

Meanwhile, for individual activities, regulations a special procedure has been established under which they are obliged to use SRF, without the use of CCP. Thus, Law No. 196-FZ of July 19, 2007, regulating the activities of pawnshops, obliged organizations that provide pawnshop services to use approved forms: security tickets and safe receipts. Thus, pawnshops are not entitled to use CCP instead of strict reporting forms.

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

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

Is the organization required to register with tax office or in other bodies independently developed SRFs?

No, organizations and individual entrepreneurs using independently developed forms of strict reporting should not additionally register them either with the Federal Tax Service Inspectorate or with any other authorities.

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

Forms of strict reporting - accounting procedure

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

How to reflect in such forms?
The procedure for accounting and storage of SRF is regulated by the instructions approved by the protocol of the State Interdepartmental Expert Commission on KKM No. 4 / 63-2001 of June 29, 2001. However, since regulations, on the basis of which the Instructions were drawn up, lost their validity, the Instructions are currently applied in the part that does not contradict Regulation No. 359.

And so, the head of the organization, by an internal order, approves the form of the developed forms of strict accountability and appoints an employee who will be responsible for storing and issuing the forms. A liability agreement is concluded with this employee. Forms must be stored according to the rules determined for the storage of monetary documents.

Forms of strict reporting are accepted for accounting on the basis of an acceptance certificate. The act is approved by the head and signed by the commission. In turn, the composition of the commission is approved by the order of the head. This procedure is determined by Regulation No. 359.
The accounting of forms is carried out in the book of accounting of document forms. The form of the book can also be developed by yourself.

In accounting, the acquisition of strict reporting forms should be reflected as follows:

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

For analytical accounting of BSO, off-balance account 006 "Forms of strict reporting" is intended, to which you can open subaccounts by storage locations and by responsible persons... Account 006 reflects the notional value of the forms, which can be their actual value, or notional, for example, equal to 1 ruble. At the same time, the procedure for forming a conditional assessment of SRF should be reflected in the accounting policy.

The movement of the forms is recorded in the checklist, on the basis of which the data on the movement of the SRF in the organization are reflected on account 006. At the end of the month, the data of the checklist are checked against the SRF accounting book. This procedure is established by Protocol No. 4 / 63-2001.

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

• Debit 006 subaccount "SRF in accounting" - the receipt of SRF is reflected in the conditional assessment;
• Debit 006 subaccount "BSO in accordance with. Subdivisions ”Credit 006 subaccount“ SRF in accounting ”- the transfer of SRF to the structural unit is reflected;
• Credit 006 subaccount "BSO in the relevant department" - used forms have been written off.

After filling out the strict reporting form, it is equated to the primary documents. In the case when SRF are paid by the organization, and before their issuance are proof of unfulfilled obligations to the organization, the forms are equated to monetary documents. For their accounting, account 50-3 "Cash documents" is intended. These SRFs include the following types forms:

• Travel tickets;
• Gasoline coupons;
• Vouchers;
• Movie tickets;
• Security tickets, etc.

The expenses of the organization connected with the acquisition of the SRF are reflected in the accounting records depending on the applied taxation system.

General taxation system and SSO accounting

Accounting

Debit 10 Credit 60 - SRF are reflected in the inventory of goods and materials;
Debit 19 Credit 60 - VAT allocated on the cost of SRF;
Debit 68.1 Credit 19 - the amount of VAT is accepted for deduction.
Debit 006 - reflected in the conditional valuation of the acquisition of SRF;
Debit 20 (44) Credit 10 - transferred to the SRF for use;
Credit 006 - the cost of the forms used has been written off.

Tax accounting

Accounting for VAT when purchasing BSO
Note!

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

• The amount of VAT is reflected in the supplier's documents;
• Received an invoice from the supplier;
• SRF are used in transactions subject to value added tax;
• Forms are reflected in the accounting.

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

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

There is a special accounting procedure for individual forms. For example, the purchase of checkbooks and the associated costs are included in the costs of banking services(subparagraph 15, paragraph 1, article 265 of the Tax Code of the Russian Federation). Although the specified article of the Code regulates accounting for organizations applying the simplified tax system, the Ministry of Finance in letter No. 03-11-04 / 2/139 of May 25, 2007 gave exactly such clarifications, however, such a procedure for accounting for the costs of acquiring SSO can also be used by organizations applying the general tax regime... This conclusion follows from clause 2 of article 346.16 of the Code.

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

The costs associated with the purchase or production of strict reporting forms, equivalent to KKT checks, based on the provisions of paragraph 2 of paragraph 1 of Article 254 of the Code, can be included in the composition of material costs, since such costs are directly related to activities related to the provision of services.

Also, these costs can be included in other expenses, as expenses for the purchase of stationery, in accordance with paragraph 24 of paragraph 1 of Article 264. The specialists of the main financial department in the letter No. 03-03-02-04 / 1/123 of May 17, 2005 give just such recommendations. Specified letter is addressed to organizations applying the simplified regime, however, there are no contradictions and prohibitions for the use of taxpayers on the common system.

Thus, the organization decides on its own what expenses will include the costs of acquiring SRF, having previously fixed the procedure in the accounting policy.

Simplified taxation system and SSO accounting

Obviously, taxpayers who apply the simplified tax system and pay tax on gross income, the costs of acquiring a cash register are not taken into account in the taxable base, since no expenses, except for insurance premiums and the amount of a fixed payment (for individual entrepreneurs), are tax base this category of taxpayers is not reduced.

Consider the accounting treatment for taxpayers who pay tax on the difference between income and expenses.

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

As for the strict reporting forms that are used instead of the cash register, the accounting of the costs associated with it is not spelled out in the legislation. Therefore, organizations and entrepreneurs on the simplified tax system can take them into account either in the costs associated with the purchase of office supplies, or in material costs. At the same time, single tax payers include VAT on forms in the cost of SSO. The costs of acquiring SRF are included in the composition of expenses only after their actual payment.

Accounting for SSO by UTII payers

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

If OSNO is applied and UTII is paid

Taxpayers applying common system, strict reporting forms can be used both in activities transferred to the payment of UTII and in activities in a general regime.

Therefore, the cost of SRF issued when rendering services on OSNO is accounted for in the manner prescribed for the usual system. After all, issuing a strict reporting form instead of a KKT check, you can clearly determine how many forms are used in different types of activities. Therefore, the cost of SSO, in the implementation of various types of activities for different systems taxation, are accounted for separately, by direct calculation.

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

So, difficulties in classifying expenses by SRF by type of activity may arise when determining the amount of expense according to the checkbook. Since the current account is issued one checkbook rather than several for each type of activity.

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

Calculate the costs associated with the acquisition of SSR related to the activities on the OSNO using the following formula

Costs taken into account in the expenses for the OSNO for the acquisition of a basic equipment

Share of income from activities on OSNO

Calculate the share of expenses for the acquisition of a social security system related to activities at UTII as follows

Share of expenses for BSO by activity on UTII

The total amount of expenses for SRF (excluding VAT)

Share of expenses for SSO by activities on OSNO

It is necessary to distribute the expenses for the purchase of forms by type of activity at the end of each month. The share of expenses that relates to activities on the common system is included in the composition of costs, in accordance with the organization's procedure for accounting for such costs, on an accrual basis throughout the year. The share of expenses for SSO related to activities on imputation is not reduced to the tax base. Likewise, VAT in the share of these expenses is not deductible.

The procedure for determining the amount of VAT on distributed expenses is determined in clause 4 of article 170 of the Tax Code of the Russian Federation.
You can determine the amount of VAT accepted for deduction using the following formula

VAT on expenses for SRF, accepted for deduction

VAT in the cost of the entire amount of expenses for SRF

Value of goods sold subject to VAT ____________________________ The total value of all goods shipped for the same period

The amount of VAT, in the share of expenses, for activities on the common system, the organization accepts for deduction, and VAT in the share of expenses for activities on UTII is included in the amount of expenses, which, in turn, referring to activities transferred to the payment of imputed tax, does not reduce tax base for income tax.

BSO - order of registration, storage and destruction

Consider the procedure for drawing up a strict reporting form, depending on the implementation of settlements.
Forms of strict reporting are used for cash settlements with the population without the use of a cash register. When making settlements, when the buyer (meaning the buyer of services, since when selling goods, the cashier's check cannot be replaced by a cash register), pays in cash, or pays with a payment card, the seller issues him a strict reporting form. Let's consider the order of registration of SRF, depending on the method of payment.

Registration of SRF when calculating in cash

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

• Fill in the form properly, fill in all the required data. If, due to the lack of individual information, some columns remain empty, put a dash in them. At this stage, the letterhead is not signed;
• Receive and count money from the payer;
• Announce the amount received and place the bills so that they remain in the view of the buyer;
• Now you can sign on the form;
• Calculate, having previously announced, the amount of change and, together with the form, give it to the buyer.

Registration of BSO when paying by payment card

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

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

Registration of BSO when paying in a mixed way: by payment card and in cash

It happens that the buyer pays partly with a payment card, partly in cash.
In this case, having received the money and the card, fill out the form, after making an operation with a payment card, keep the cash received from the buyer in plain sight. Sign on the strict reporting form, attach the change and payment card to it and give it all to the buyer, announcing the amount of change.
Note!
When registering a BSO, regardless of the method of payment: using a payment card or in cash, you must fill out a copy of the form, which remains with the organization. If the copy is not filled in, then the form must provide for a tear-off part, duplicating the main details of the main part of the SRF.
The exceptions are the following cases:

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

Since organizations and entrepreneurs who use SSO to replace a check, producing forms of strict reporting by typographic method, already include all the necessary details in them, when making settlements with customers, it remains only to put down the date, the amount of payment and a signature, a copy of the completed form remains with the organization.

Destruction of used BSO

Copies of used letterhead or tear-off stubs are packed in bags, which are sealed and stored for five years. After five years, after a month from the date of the inventory, the used copies of the SRF are destroyed, about which an act of writing off the used forms of strict reporting is drawn up.
The act is signed by the members of the commission present at the destruction of the forms. The commission is appointed by order of the head.
The destruction of copies of used SRF, for which the established storage period has expired, as well as damaged and incomplete forms, can be carried out in the following ways:

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

The way in which the forms are destroyed is selected based on the number of destroyed SRFs.
The order of destruction is established by clause 19 of Regulation No. 359.

Responsibility for violation of the procedure for the use of SRF

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

Organizations and private entrepreneurs providing services to the public have the right to issue a strict accountability form instead of a cash register receipt. In this case, they do not need to purchase a cash register. In this article, we will look at when a substitution is acceptable, how to fill out the form correctly and avoid common mistakes associated with its use.

This concept is usually used to designate documents confirming the fact of making a payment or by a plastic card. The legislator puts them on a par with checks, making them equal in strength and value. The form can be season tickets, receipts, travel vouchers, travel passes, etc.

Most often, the forms are used by organizations that provide services to the population. The law gives such a right to companies using different taxation regimes: the general system, the simplified tax system, imputed income tax or a patent. Replacement of a cashier's check can only be used if the company works with individuals and accepts funds from them for cash or for payment by plastic card... When interacting between legal entities, their use is unacceptable.

V Everyday life we meet a lot of examples of using strict reporting forms. They are given out in shoe workshops, in repair companies mobile phones and computers, organizations engaged in land surveying and cadastral work, and even at the metro ticket offices in the form of travel tickets. The format of these documents is regulated by the standards and orders of the Ministry of Finance of the Russian Federation.

An important feature of strict reporting forms is that they quickly become outdated, but at the same time remain usable. The Ministry of Finance extended their validity in 2005 and 2008. Such a measure is fully justified: there is a large number of formats and variations of these documents, and therefore the authorized bodies do not have time to analyze each of them and find a replacement for it.

Today, new forms are used in only three industries:

• pawnshop activities;
• the work of travel agencies;
• activities of companies engaged in gas distribution.

Representatives of other spheres of the economy are still using previous forms documents.

For more details on what relates to BSO, read in.

Which companies are eligible to use SSR?

An entrepreneur starting a business in the service sector is faced with the question of whether he can replace a cashier's receipt with a strict reporting form and thereby save on the purchase and installation of a cash register. The answer to it is not obvious due to the complexities in the legislation.

For example, we open a shoe repair shop and determine the need to purchase a cash register. One of the letters from the Ministry of Finance contains a list of services for which SSR can be used. Shoe repair is available, among other items, and therefore we can take a sample of the form proposed by the state and fill it out. But a number of ambiguities and questions arise.

For example, we open a beauty salon and see that in one of the lists of the Ministry of Finance there is a corresponding item - hairdressing services. This means that we have the right to use strict reporting forms. But the salon provides one more service - a manicure, and for her government bodies did not develop a form format. This means that the entrepreneur is forced to purchase a cash register and use it, or refuse to provide the population with nail services. Attempts to “close our eyes” to the requirements of the law lead to a fine of 40,000 rubles.

If you are determined, appeal the action. tax authorities imposed pecuniary punishment, in a court. In practice, such cases are often won by entrepreneurs, rather than state structures, because the judges consider the absence of a mention of manicure in the letters of the Ministry of Finance as insufficient grounds for refusing to use strict accountability forms in a beauty salon.

The judicial practice is rich in examples when plaintiffs manage to defend their interests and prove that the sanctions of the tax authorities are unlawful. Unfortunately, the legislation in this area remains confusing, and the Ministry of Finance has not prepared an exhaustive list of activities for which SSR is applicable.

How to fill out the form

An entrepreneur has the right to download and use a strict reporting form instead of a cash register receipt, if his company provides services to the public and accepts payment in cash. If a company sells products or interacts with legal entities, it is obliged to establish a CCP.

For some industries, the SSR format is approved state power: excursion voucher, train ticket, etc. Representatives of other areas of activity can develop their own form of documents, which will contain all the necessary details.

The printing of forms can be entrusted to a printing house that is entitled to provide such services, or it can be done on its own using an automated system.

Strict reporting form + filling sample

Victoria, good afternoon.
1. Photo for documents, printing photos, photocopies, printing documents, making magnets, business cards, calendars - refer to the provision of services. According to
Federal Law "On the use of cash registers (KKT) in the implementation of cash payments and (or) payments using payment cards",
"Organizations and individual entrepreneurs in accordance with the procedure determined by the Government Russian Federation, can carry out cash settlements and (or) settlements using payment cards without the use of cash registers in the case of rendering services to the population, provided that they issue the appropriate forms of strict reporting. " Accordingly, for this field of activity, when working on the simplified taxation system, a cash register is not needed.
But the sale of photos of goods, this is already retail trade, and in this case you do not need a cash register when working on the simplified taxation system.
Therefore, consider two cases:
- choose a taxation system - UTII and then neither for services nor for retail trade you will need a cash register
-install a cash register

2. Terminal for servicing bank cards:

If you plan to install a terminal exclusively for accepting payments for purchases in your store, then in fact it will only change the form of payments for purchases (payments through the terminal are equated to non-cash payments), respectively, you need a bank account. If all your customers pay for purchases through bank cards, using a payment card, not through the payment terminal installed in your trading floor, but through an ATM - the seller should not punch a cash register receipt, since payment is made through a payment agent, which is an ATM in in this case, which issues the check. These will be non-cash payments with funds credited to your current account.
Another question is if you rent out a place in your premises for a bank terminal and, accordingly, receive income from renting out a place, then if your tenants are ready to pay with you in cash, then a current account is not needed. But for this type of activity, it is impossible to work on UTII, a simplified taxation system is suitable here.

You can combine two types of UTII activities and simplified taxation system with separate accounting.

Regarding opening a current account, it is very convenient for paying taxes, in the event that you connect Internet banking, you will be able to make payments without leaving your workplace. All you need is a computer and Internet access. But you need to pay fixed contributions to individual entrepreneurs, contributions and taxes on wages of employees, advance payments to the simplified tax system.

3. In the absence of a legislative need to install a cash register, you must write out to the buyer or the client and give him after payment the BSO - a form of strict reporting. You can develop the SSR form yourself, indicating all the required details and approve by order of the individual entrepreneur.
BSO should in mandatory contain the following details:
- Title of the document;
-serial number document, date of issue;
- name for the organization (surname, name, patronymic - for an individual entrepreneur);
- taxpayer identification number assigned to the organization (individual entrepreneur) that issued (issued) the document;
-the name and number of paid purchased goods (work performed, services rendered);
the amount of payment made in cash and (or) using a payment card, in rubles;
- the position, surname and initials of the person who issued the document, and his personal signature.
BSO forms can be produced in two ways:
1. Order at the printing house. Typically, printing houses already have ready-made templates, You just enter your details and the printing house will make the required quantity for you.
2. Print forms using an automated system. This device is similar to a cash register, but it does not need to be registered with the tax office and it costs less, about 5,000 rubles.
It is necessary to take into account, store, issue and write off SRF in different ways:
When working with preprinted forms:
- the forms must be accepted by the employee responsible for their storage, accounting and issuance. With such an employee, the individual entrepreneur must conclude a liability agreement.
- the employee must draw up an acceptance certificate for the SRF.
- the act of acceptance must be signed by the individual entrepreneur and members of the commission for the acceptance of forms. The composition of the commission is approved by order of the individual entrepreneur.
-Accounting of forms is kept in the accounting book of SRF. The form of the accounting book is developed and approved by the individual entrepreneur.
- the rootlets of the forms are stored for five years, after which an act of writing off the SRF is drawn up and the roots are disposed of.
When working with forms made using an automated system:
- Forms are taken into account by the system itself, therefore, there is no need to keep a register of SRF.
Control over 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 the inspectors for inspection with the SRF accounting book or information from the automated system on the number of issued forms.

Is it possible to give the client a receipt from the PKO together with the cashier's check? And is it even legal to issue such a document? The questions posed are quite interesting.

The reason for this is simple: there is real examples when the individual entrepreneur, selling any product to the client, does not give him a punched-out check, but provides only a receipt from the incoming cashier (cash receipt order) and, for example, an invoice. Can an entrepreneur do this? In what cases can a check be replaced with another document? Let's start to understand in order.

The concepts of "cash" and "KKT": essence and differences

First, a little theory. Let's start our reasoning with the concepts of “cash desk” and “cash register”. Most of the mistakes and misconceptions are due precisely to the fact that their meaning is often confused.

So, the cash desk is all the operations of the individual entrepreneur (or organization) carried out in cash. It can be both operations on income (receipt of income) and on expense (spending funds for various purposes). All cash transactions must be recorded at the cash desk. In fact, all individual entrepreneurs and organizations have a cash desk, exceptions are very rare: even if all transactions are carried out by bank transfer, you can withdraw money for any expenses for business needs, for example, for the purchase of office supplies.

"Cashier" is a kind of imaginary "wallet" where money comes in and where it comes from for spending. For organizations, the concept of "cash" looks simpler to understand, since in accounting according to the chart of accounts there is a special account 50 "Cash", which reflects all cash transactions.

KKT - cash register equipment, necessary for making cash payments for goods (or services) sold to the client, that is, the device itself, which knocks out the check.

The definition from the law generally sounds like this:

Cash register equipment- electronic computers, other computer devices and their complexes that ensure the recording and storage of fiscal data in fiscal drives, generating fiscal documents, ensuring the transfer of fiscal data and printing fiscal documents on paper in accordance with the rules established by the legislation of the Russian Federation on the use of CCP.

Let's immediately note important differences:

1. According to the cash register, only cash received from buyers for goods or services purchased from you is recorded, at the checkout all cash receipts are considered as receipts - receipts from cash register for the day, withdrawals from the current account, and so on.
2. You cannot spend money from the cash register - there is no expenditure part, money for expenses can be issued exclusively from the cash desk.

Output: cash desk is not equivalent to cash register - these are different concepts that mean different things. Cashier - all cash transactions of an entrepreneur or organization (a kind of "big wallet"), KKT - directly a device for accepting money from a client and knocking out a check. The connection between the two concepts can be easily shown: at the end of the day, the store's proceeds from the cash register are handed over to the cashier of the individual entrepreneur (organization), the operation is drawn up by the merchant.

Regulatory issue

So, we divided the "cash desk" and "KKT" among ourselves. Now let's divide legislative acts regulating these issues. Let us highlight two of them:

1. Law No. of 05/22/2003 "On the use of CCP in the implementation of cash payments ..." No. 54-FZ - regulates the use of CCP.
2. Instruction of the Central Bank dated 11.03.2014 "On the procedure for maintaining cash transactions... "No. 3210-U - regulates the maintenance of the cash register.

After examining the documents, we conclude that all individual entrepreneurs and organizations have a cash register, that is, cash transactions (exceptions may occur, but very, very rarely), which means that everyone should keep them. Only individual entrepreneurs who take into account income / expenses and physical indicators according to the norms of the Tax Code of the Russian Federation (for example, in KUDIR).

Output: we will repeat once more, "cash desk" is not equal to "KKT". The obligation to fill out the cash book is in no way connected with the obligatory use of the cash register when accepting payment from customers in cash. It is quite real that you have a cash register, as required by law, but you, as an individual entrepreneur, use the right not to deal with the registration of cash transactions. Or, on the contrary, you, as an individual entrepreneur, fall under one of the exceptions of Law No. 54-FZ and do not use KKT, for example, when issuing SRF to individuals, but register cash transactions upon receipt, filling in cash registers and a cash book for control purposes.

Cashier's check and PKO

The differences described above allow us to draw a conclusion about the difference between two documents - PKO and cashier's check.

Cashier's check is a document that is knocked out by a cash register. What is its meaning? For the client, the check is a confirmation that the individual entrepreneur received money from him. Accordingly, in the future, the buyer will be able to file a claim with a check if the goods are of poor quality. For individual entrepreneurs, knocking out a check is confirmation of acceptance of cash, that is, in fact, confirmation of the formation of the amount of total sales proceeds.

PKO is a primary accounting document used to register cash transactions. The meaning of a receipt note is completely different: it is used directly to record the movement of cash within your business (or within an organization).

This form looks like this:

Output: PKO is not equivalent to a cashier's check and cannot replace it. With the help of PKO, the receipt of funds from various sources, and not receiving money from customers in the cash register for the purchased goods.

Now we turn to the question itself: is it possible to give the buyer only a receipt from the PKO? We will try to give a detailed answer. We will rely directly on Law No. 54-FZ.

What do we have in the initial data

• KKT should be used by organizations and individual entrepreneurs if they carry out payments in cash, bank cards, electronic means of payment;
• if all your sales go through your current account (bank transfer), the CCP is not applied, since it is simply not needed;
• from general rule there are exceptions when the KKM can still not be used:
  • provision of services to the population (they may not use CCP until 01.07.2018);
  • the specifics of the activity or location;
  • levy tax on imputation or patent.
  • We have already talked about all the exceptions in.

• each of the exceptions to the CCP Law is accompanied by a certain condition, the fulfillment of which is mandatory (what must be issued instead of a check and how this document must be drawn up).

Output: the main document serving as confirmation of payment by the client for goods and services is a cashier's check. If the Law on CCP obliges you to use a cash register - you are obliged to knock out a check, if you can not use a CCP, but you have it (fall under the exception, but do not use it) - you must knock out a check.

It turns out that the presence of a cash register obliges the individual entrepreneur to issue a check to the buyer, and not some other document. Let's talk a few more situations at once:

• you must apply the CCP, you have it, but you do not knock out the check;
• you have the right not to use the CCP, but you have it (do not use this right) and you do not knock out the check;
• you must have a CCP, but you do not have it, respectively, and you cannot knock out a check.

All of these cases are classified as violations of the law. Non-use of CCP and non-penetration of the check are considered violations and will ensure that you are held accountable even when you still issue a document to the buyer (a form, a receipt from the PKO, and so on).

Everything is pretty clear here. Now let's get back to exceptions. Each of the exceptions to the CCP Law is accompanied by specific requirements. These requirements are as follows:

• in a situation with the provision of services to the population (that is, individuals), the CCP may not be used, but only on the condition that each client receives a completed SRF from the entrepreneur;
• when using or, you can do without the CCP, but write out a sales receipt or other document at the request of the client. These documents must contain all the details established by law;
• with the specificity of the activity or location, it is allowed not to give out anything at all.

Output: what can be given to the buyer in exchange for the cash register receipt if there is no obligation to use the cash register? There are only three options:

1. sales receipt or other document, but with a mandatory set of details;
2. do not give out anything.

PKO instead of BSO

Is PQS suitable for the listed options? Let's consider the first two points: SRF and “another document”.

I must say right away that the BSO has its own requirements for mandatory details (clause 2 of the Decree of the Government of the Russian Federation No. 359 of 05/06/2008), in addition, it must be approved by an individual entrepreneur (or LLC) and printed in a printing house. There are similar requirements for the “other document” (the list of requisites is given in clause 1 of article 4.7 of Law No. 54-FZ as amended on 03.07.2016).).

Now let's talk further. If the operation of accepting cash for the goods will be processed by the PQS, then the client will receive a receipt to the PQS. Can it replace SRF or "other document"? No, it cannot, because the lists of required details of these documents are at odds with the details of the merchant's form.

Is it possible to modify the form of the receipt for the PQS in such a way that it meets at least the requirements that apply to the "other document"? This is possible only theoretically, in practice there are several significant snags:

1. The type of PKO is approved, it is drawn up according to the form No. KO-1 - who will modify unified form? There are not many people willing.
2. In order for the receipt to the PKO to pass for the SSO, it needs not only to be finalized, but also to print the forms in the printing house - all the more, no one will deal with this.
3. There is one more important point, even more theoretical than the previous ones. Provided that the first two points are fulfilled (imagine this), we will receive, in fact, a new document. The primary purpose of PKO is to account for cash transactions at the cash desk. Will our new document still be considered suitable for processing cash transactions, because it will differ from KO-1? Will the revised PSC remain legitimate for its original purpose? The issue is very controversial.

Output: there can be a lot of theoretical reasoning on this issue, we do not need it at all. In practice, there is only one conclusion: a receipt from the merchant cannot replace the SRF or "other document", which should be issued to the client if the individual entrepreneur has the right not to use the CCP.

Now let's turn to the last option, when the individual entrepreneur may not give out anything to the buyer. In fact, if an individual entrepreneur is not obliged to give out anything to the client, but issues a receipt for the recipient, this does not directly contradict Law No. 54-FZ.

But let's pay attention to this. It is possible to issue a receipt from the PKO only when the cash is credited directly to the "cash desk" of the individual entrepreneur (or organization). Let us remind you that you can not give anything to the buyer only in case of exceptions related to the specificity of the activity and location.

It turns out that the "cash desk" practically does not fit in with this exception. For example, an individual entrepreneur cannot in any way receive money at the "cash desk" if he is engaged in a variety of trade or from cisterns, selling products at a fair. It turns out that the issuance of a receipt to the customer in this case indirectly contradicts clause 3 of Law No. 54-FZ.

Output: in this case, theoretically, there is still a possibility to issue a receipt to the PKO without violating anything. But this possibility is so small, and the rationale is so confusing, that it is difficult to draw a conclusion about the legality of such actions.

Bottom line of everything

Issuance to the client, when calculating in cash, a receipt from a receiver as a confirmation of payment instead of a check knocked out by the CCP or other documents provided for in case of exceptions is illegal. In any case, the main document is considered exclusively a cashier's check. Replace it with BSO, sales receipt or "other document" is possible only in situations provided by law. PKO is a primary accounting document that has its own meaning - registration of cash transactions within an activity.

What it is

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

note, you can write BSO only for the provision of services to individuals and individual entrepreneurs... When making settlements with organizations, it is necessary to issue cash receipts.

BSO and OKVED2, OKPD2

Earlier, before ordering a BSO, you had to make sure that the codes for your activity are in OKUN ( all-Russian classifier services to the population). But, from January 1, 2017, new classifiers have been introduced to replace this reference book - OKVED2 (029-2014) and OKPD2 (OK-034-2014).

In the event that there is no unambiguous understanding of whether it is possible to use SRF 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 can be called differently: receipts, tickets, vouchers, season tickets, etc. The forms of BSO can also be different.

For the use of strict reporting forms in entrepreneurial activity answers Government Decree of 06.05.2008 No. 359... Prior to the adoption of this law, businessmen had the right to apply only the forms of BSO approved by the Ministry of Finance of the Russian Federation.

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

List of mandatory details of the BSO form

• name, series and six-digit number of the document;
• the name of the organization or the full name of the individual entrepreneur;
• location executive body legal entity (for organizations);
• taxpayer identification number (TIN) of the organization or individual entrepreneur;
• type of service;
• the 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 the registration of the SSO, his personal signature, the 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 SRF.

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

• tickets (railway, air, public transport);
• parking services;
• tourist and excursion vouchers;
• subscriptions and receipts for payment of veterinary services;
• pledge tickets and security receipts for pawnshop services.

note, from July 1, 2019, the majority of LLCs and individual entrepreneurs will have to switch to using BSO in a new one, electronic format... To do this, you will need to purchase a special automated equipment, namely KKT, intended for the formation of BSO forms and their printing on paper. New SRF in electronic form will be transferred to the tax office and sent to email to the buyer (or in the form of SMS).

Where to buy (order a seal) BSO

There are two ways to make strict reporting forms:

Method 1. Order at a printing house (authorized to issue BSO)

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

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

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

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

Method 2. Print using an automated system

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

Such devices must provide 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 about 5,000 rubles in specialized stores where cash registers are sold. Devices for printing BSO do not belong to cash registers, so there is no need to register them with the Federal Tax Service.

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

Advantages and disadvantages of BSO

Using strict reporting forms in your activity, you get the following Benefits:

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

In turn, strict reporting forms have their own limitations:

• forms can only be used when providing services to the public;
• SRF, printed in the printing house, will be filled in manually, which is rather inconvenient with a large flow of clients;
• it is necessary to carry out strict accounting of SRF and store their copies (roots) for 5 years;
• periodically it is necessary to order new batches of forms.

Accounting, storage, issue and write-off of SRF

One of important conditions using SRF is to ensure their safety and maintain correct accounting.

Depending on the method of making the letterhead, it is necessary to take into account differently:

Accounting for printed forms

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

During the acceptance of the SRF, 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 accompanying documents from the typography. After that, you need to draw up an acceptance certificate for the BSO.

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.

It is necessary to store the forms in metal cabinets, safes or in specially equipped rooms in conditions excluding their damage and theft.

Control over the use of SRF

Control over 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 the inspectors for inspection with the SRF accounting book or information from the automated system on the number of issued forms.

Fines for non-issuance of SRF

For identifying violations related to the use of strict reporting forms, as well as for non-issuance of SRF to clients there is a fine under article 14.5 of the Code of Administrative Offenses of the Russian Federation:

• for individual entrepreneurs and officials of the organization (head) - from 3 000 before 4 000 rubles;
• for legal entities- from 30 000 before 40 000 rubles.

Also, for non-observance of the order and terms of storage of strict reporting forms, for individual entrepreneurs and officials of organizations, a fine is provided in the amount of 2 000 before 3 000 rubles (article 15.11 of the Code of Administrative Offenses of the Russian Federation).

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