Is it mandatory to use BSO for services? Automated system for BSO. Electronic data bank

BSO is a document confirming the receipt of funds in cash or non-cash (using card payment) from the client for the service provided. Form strict reporting practically in meaning is analogue, so the company can choose what would be best for it to use - a document of this type or a cash register.

Concept and forms

The strict reporting form can be issued to both individuals and individual entrepreneurs, who, in accordance with the law, are equated as consumers to citizens.

If the company is a legal entity, then this document cannot be issued to it - non-cash payments are made with them. OKUN is a classifier of services for the population, which contains their list and full name. It is of a nationwide nature.

Receipts can be classified as BSO various types, subscriptions, transport tickets, outfits issued by the enterprise, coupons.

Forms approved at the legislative level, the use of which is mandatory:

1. To provide parking services - approved by the Ministry of Transport.
2. Forms with the names “Ticket”, “Subscription” and “Excursion package” - from the Ministry of Culture.
3. To pay for veterinary services “Receipt” - in accordance with the Order of the Ministry of Finance of the Russian Federation.
4. Pawnshops use the “Safety Receipt” and “Deposit Ticket”, which were approved by the Ministry of Finance of the Russian Federation.
5. The “Tourist voucher” form, which was approved by Order No. 60n dated 07/09/2007.
6. BSO for various types of transport tickets and baggage receipts.

In accordance with the new rules of the legislation of the Russian Federation, by July 1, 2018, all organizations and individual entrepreneurs switched to the new approved BSO.

According to Article 2 of Federal Law No. 54, the procedure for approving the form of forms, their rules for storage and destruction are established by the Government of the Russian Federation.

List of details:

The form can be issued in two forms - paper, then information about it is automatically entered into the database, and electronic, when data about the document is in mandatory sent to email address recipient of services or via SMS notification.

The company is obliged to issue BSO only if it has technical access to the right tools. The legislation provides for cases when the issuance of a document is possible only in paper form.

When paying in cash, registration takes place in the following way:

1. Fill in the fields in the document with the correct data. If some data is missing, the field must be left blank and a dash must be placed in it. No signature yet.
2. Receive funds.
3. Place money in front of the client.
4. Sign the form.
5. Having announced the amount of change, transfer it along with the form.

By card payment:

1. Take a card.
2. Fill out the BSO, without signature.
3. Carry out a payment transaction.
4. Sign.
5. Hand over the card and document.

In accordance with the legislation of the Russian Federation, there is an exception for organizations and individual entrepreneurs that provide services to the public - they can replace the check and cash register with a strict reporting form.

The legislation of the Russian Federation provides for the issuance of a cash or sales receipt. An authorized person who receives as payment for services cash, must issue the client either a cash register or sales receipt.

An enterprise that issues a check instead must ensure that the contents of the document are correct and that it complies with the legislation of the Russian Federation.

Replacing a check can be done when settlements with the population occur using cash (when working with legal entities it is impossible to replace a check with BSO) when services are provided and not goods are sold, if the activity takes place according to the chosen form - UTII or patent.

Sample and required details

Self-issued strict reporting documents must contain all the details and necessary data. The absence of any clause may result in it being declared invalid.

Features of the new BSO

Federal Law No. 290 introduced many changes to the previous procedure for working with the document. The mandatory rules will come into force in 2018 on July 1. In view of changes of this kind, transformations will also affect the content of the document and its design. The document must include certain information:

1. Who provides services: name of the enterprise (its tax identification number, address), information about the selected taxation system, the shift in which the document is issued, full name of the person responsible authorized person carrying out the procedure.
2. About the nature of the payment being made- name and number assigned for the shift, payment characteristics - return transaction or sales, name of the service provided, volume of service, price per 1 unit. and the total amount to be paid including VAT, as well as the method of depositing funds (cash and non-cash).
3. Fiscal type information. Factory and registration number device, fiscal type sign, fiscal information identification number, transmission code, address and name of the OFD operator, as well as the QR type code combination.

The main innovation will be the technical introduction of fiscal accounting into the activities of organizations. The device intended for issuing such documentation consists of a drive (fiscal type), a print head and a module for Internet access. It is subject mandatory registration in the bodies of the Federal Tax Service.

The drive requires regular, systematic replacement, and new element– registration with the tax authority. This can also be done online without a personal visit. To transfer data, an enterprise must enter into an agreement with the OFD operator.

Accounting, storage, inspection, issue and write-off

To carry out accounting, the first thing you need to do is appoint a person responsible for issuing BSO. An agreement on financial responsibility is concluded with him. In the presence of a specially assembled commission, he accepts the forms.

Both for individual entrepreneurs and for other enterprises of any form, to record such documentation, a certain book. It must have the correct design - stitched, numbered, it must have the seals and signatures of the chief accountant, as well as the head of the company.

They are included in it information about the receipt of forms and their issuance to authorized persons. If you have an automated system, you do not need to keep a book.

Strict reporting documents issued from the printing house are kept either in a separate room, office, or in a special heat-resistant safe. They are filled out in duplicate. They are issued in one copy only if there is a tear-off part, which remains with the seller.

The form will not be issued with corrections or corrections. Damaged samples must be crossed out and added to the accounting book. Defective and second copies are stored 5 years, and then destroyed within a month after the inventory. Unused but current forms do not have a shelf life. When writing off, a specific act is drawn up.

The act of write-off is recorded based on the results of the inventory of strict reporting documents, which is carried out at the same time as the cash register. Based on the results of the inspection, surpluses or shortages may be identified. To carry out the IP procedure, it is necessary to create special authorized commission, after which the results are entered into the form INV-16.

Accounting BSO:

• Dt 10 Kt 60– accounting as part of inventory;
• Dt 19 Kt 60– VAT on the cost of strict reporting documents;
• Dt 68.1 Kt 19– the amount of VAT accepted for deduction;
• Dt 006– display of conditional valuation upon purchase;
• Dt 20 (44) Kt 10– put into use;
• Kt 006– the cost has been written off.

Tax accounting BSO, VAT can be deducted:

• the amount of VAT is specified in the supplier’s documents;
• an invoice has been received from the supplier;
• a document of this type is used in transactions already subject to VAT;
• information about the forms is recorded in the reporting documentation.

The organization itself decides which expenses to classify the costs of purchasing forms, having previously fixed this in its accounting policies.

Provides for a gradual transition during 2016-2018 of all organizations and entrepreneurs that sell their goods (work, services) in cash or using bank cards to online cash registers. Despite the fact that the law came into force in the summer, the application of the “new” rules since the adoption of the amendments has been voluntary.

Since February, some of the rules have become mandatory. The changes will primarily affect those cash desks that will be registered or re-registered starting from February 1, 2017. Operation of a working “old” cash register will be possible only until July 2017, unless the need for re-registration arises earlier, and from July 1, 2018, representatives of small businesses in special modes (UTII, patent) are required to use online cash registers, for which the use of cash registers is required this moment not necessary.

At the same time, all organizations and entrepreneurs selling alcohol and beer must use cash register systems as of March 31, 2017 (clause 11 of Federal Law No. 171-FZ as amended by the Law dated July 3, 2016). Read more about the timing of the transition to online cash registers and the types of documents confirming the purchase.

Registration only in a new way

It is worth considering that “old” cash registers do not know how to interact with the OFD and transmit data through it to tax authorities. Therefore, those who already have a cash register will be faced with a choice: buy new technology or modernize the existing one, if possible. There is no longer any need to check the State Register of CCPs when purchasing or upgrading equipment.

At the same time, manufacturers will submit information about each manufactured copy of a cash register and fiscal drive directly to the Federal Tax Service (see letter from the Ministry of Finance of Russia), on whose website a register of cash register models that meet the new requirements is posted. Information about which models are subject to modification is published on the manufacturers’ websites, as well as. See if your cash register model is on this list.

New details in checks and BSO

In the previous version of Law No. 54-FZ, which regulates the use of cash registers, there were no requirements for the content of cash register receipts and BSO; they were enshrined in by-laws. Now these requirements are brought together in the new Law No. 54-FZ. summarized in the table.

Product names

From 02/01/2017, all cash registers registered under the “new rules”, among other details, are required to print on the receipt the name of goods, works, services, as well as their quantity, price and total cost for each position. Previously, it was not necessary to indicate this information on the check; the total total amount was sufficient. Types of documents confirming the purchase, depending on the period of transition to online cash registers and the taxation system.

This “complication” is scary only at first glance. For an accountant, it can generally be considered a “balm for the soul.” After all, in fact, cash register data will provide the main part of the information that is necessary for organizing commodity accounting in real time - information on sales in the context of each product item. Thus, if goods receipts are entered in a timely manner, a system for accounting for inventory balances will be built automatically.

And periodic inventory will turn from a labor-intensive process, which sometimes blocks the work of staff during the period of its implementation, into a regular reconciliation that can be carried out only occasionally. After all, the manager will have the data to make current business decisions even without it. Note that it is for this reason that many large sellers have long stamped product names on receipts.

At the same time, individual entrepreneurs in special regimes will be required to indicate on checks or BSO the names of goods (works, services) and their quantity only from 02/01/2021 (Clause 17, Article 7 of the Federal Law). This relaxation does not apply only to excisable goods.

Connect Kontur.Market to maintain a product directory and transfer it to the checkout. Optimize product acceptance, pricing and inventory. This is a simple and affordable commodity accounting solution for small retail.

VAT

Another equally important innovation is the need to indicate VAT on the receipt. Please note that this rule does not apply if the seller is not a VAT payer or sells goods (work, services) exempt from tax. In addition, in accordance with paragraph 4 of Art. Tax Code of the Russian Federation, the amount of VAT in settlement documents must be highlighted as a separate line.

BSO: who can do it the old way and for how long

The “old” rules provided that when providing services to the population, instead of cash receipts, documents on strict reporting forms (SSR) could be issued. In this case, the forms of such documents can either be produced in a printing house or generated using automated systems.

BSO according to the “old” rules can continue to be applied a little longer more than a year- until July 1, 2018. After this date, it will be possible to create BSOs and, if necessary, print them out on paper only when providing services (not only to the population, but to services in general) and only with the use of an automated system for BSOs. This system is special variety Cash register, which generates BSO in electronic form and can print them on paper. Printed forms will no longer be used.

Thus, the BSO itself becomes actually an extended cash receipt. It will contain all the details itself cash receipt plus BSO-specific indicators. Most likely, the “new” BSOs will be popular when paying for cultural and entertainment events, such as screenings in cinemas, music concerts, performances in theaters, and exhibitions in museums. They are still widely used in this area, and a ticket to a performance or exhibition issued by the organizer replaces a cash receipt.

Method of issuing a check or BSO

A significant change affected the method of issuing a check or BSO to the buyer (client). Now it's paper version V certain cases may not form at all. This is possible if the buyer provides the seller with a subscriber number or address Email and does not require the issuance of a document on paper (clause 2 of Law No. 54-FZ). The seller can then simply send the buyer a check electronically.

The only exception is when the seller is located in areas remote from communication networks. Then he does not even transmit data to the tax authorities. Therefore, send the buyer documents to in electronic format is not obliged to.

Fines for violations when using cash register systems

In conclusion, we will briefly touch on changes related to administrative responsibility when making payments.

Thus, the fine mentioned above, established by Part 4 of Art. Code of Administrative Offenses of the Russian Federation, can be recovered from February 1 for any non-compliance with the applicable cash register system established requirements, for the use of a cash register in violation of the established procedure for registration (re-registration) of a cash register, the procedure and conditions for its use, for failure to indicate on the receipt mandatory information. This fine is 1.5-3 thousand rubles for officials of organizations and individual entrepreneurs and 5-10 thousand rubles for organizations.

This means a mitigation of liability for all of the listed violations: after all, previously all of them were equated to the non-use of cash registers (see paragraph 1 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation). In this case, previously a fine was charged from officials (as well as from individual entrepreneurs) - 3-4 thousand rubles, from organizations - 30-40 thousand rubles.

At the same time, responsibility for the actual non-use of cash registers, that is, for its actual non-use in making payments, has increased. Fines have been increased since July and are tied to the amount of the relevant settlements. Thus, for individual entrepreneurs and officials of organizations they range from 1/4 to 1/2 of the settlement amount, which was carried out without the use of cash register, but not less than 10 thousand rubles, and for legal entities - from 3/4 to 1 of the settlement amount, but not less than 30 thousand ₽. A repeated violation may even threaten the suspension of the organization’s activities and disqualification of the official.

The use of strict reporting forms instead of cash registers (cash registers) is allowed only in cases established by the legislator. Under other circumstances, for failure to use a cash register, a fine may be imposed on the organization in accordance with Part 2 of Art. 14.5 Code of Administrative Offenses of the Russian Federation. In the article, we will consider the list of subjects of civil turnover who are allowed to do without cash registers, and we will clarify what the strict reporting form looks like.

Working without a cash register in 2018 - 2019

Cases when organizations can operate without the use of cash registers (cash registers) are specified in Art. 2 of the Law “On the Application of CCP...” dated May 22, 2003 No. 54-FZ (hereinafter referred to as the law on the application of CCP):

• for settlements carried out by credit institutions;
• due to the specific nature of the activity or location (for example, a rural pharmacy).
• if organizations and individual entrepreneurs are payers of UTII or the individual entrepreneur uses a patent taxation system (this permission is valid until 07/01/2019 (see clause 7.1 of the Federal Law dated 07/03/2016 No. 290-FZ “On Amendments to the federal law"On the use of cash register equipment..." (Law No. 290-FZ), added by the Law "On Amendments..." dated November 27, 2017 No. 337-FZ (Law No. 337-FZ). The exception is for persons working in the retail trade sector and catering and having hired workers who are required to use CCP from 07/01/2018;

List of activities without cash registers

Art. 2 of the law on the use of cash registers establishes the following list of activities, the engagement of which exempts an organization or individual entrepreneur from using cash register equipment:

1. Sale of lottery tickets.
2. Sale of postage stamps (state stamps only) at nominal value.
3. Acceptance of waste materials from citizens (with the exception of scrap metal).
4. Trade in printed materials.
5. Trade in ice cream kiosks and bottling trade soft drinks, water and milk.
6. Sale of travel tickets and coupons (until 07/01/2019).
7. Trade in religious objects.
8. Plowing gardens and sawing firewood, etc.

The specified list of activities is closed and is not subject to broad interpretation. The authorities of the constituent entities are also not vested with the authority to make changes to the list at the regional level.

In paragraph 2 of Art. 2 of the law on the use of cash registers lists the types of activities in which an organization, entrepreneur or seller has the right not to use cash registers. We have to admit that these types also relate to the provision of services to the public (see OK 029-2014 (NACE Rev. 2) “ All-Russian classifier species economic activity", approved. by order of Rosstandart dated January 31, 2014 No. 14-Art.). By the population of the Supreme Arbitration Court of the Russian Federation, in Resolution No. 16 of July 31, 2003, on liability for non-use of cash register equipment, it means citizens, including entrepreneurs.

Important!

Clause 11, Article 7 of Law No. 290-FZ adds trading from automatic machines to the list of activities exempt from cash register machines - the exemption period will end for individual entrepreneurs who do not have employees employment contract 07/01/2019. However, there is no need to fill out strict reporting forms for goods from vending machines.

Using strict reporting forms instead of cash registers

Organizations and entrepreneurs, sellers who provide services, can replace checks issued by KKM with documents confirming the fact of payment for goods using strict reporting forms. According to Art. 1 of Law No. 337-FZ, organizations that worked without cash registers have the right to do this until July 1, 2019, with the exception of those operating in the retail and catering industries and having hired employees. After this, it is necessary to install either a cash register or an automated device for issuing strict reporting forms, which will be sent electronically to the fiscal authorities.

That is, the transition period given by the legislator is provided to organizations and individual entrepreneurs that belong to the preferential category.

The following can be used as strict reporting forms:

• tickets;
• receipts;
• subscriptions, etc.

The procedure for their registration and storage is determined in the regulation “On the procedure for making cash payments ...”, approved. Decree of the Government of the Russian Federation dated May 6, 2008 No. 359 (hereinafter referred to as Regulation No. 359).

NOTE! If a strict reporting form has been developed and approved by a regulatory act, then its use in this form is mandatory.

We can talk, for example, about pawn tickets for pawnshops, air and railway tickets, etc. In other cases, the organization has the right to use an independently developed strict reporting form, provided that it contains the details specified in clause 3 provisions No. 359.

The procedure for filling out and storing strict reporting forms

A strict reporting form is a primary accounting document that:

• generated in electronic form or printed using an automated system at the time of payment for services rendered;
• for taxpayers on UTII and the patent system until 07/01/2019 is allowed in the form of a printed form.

Drawing up a document must include filling out either 1 copy or a tear-off part of the form. This is necessary in order to keep with the seller a document confirming the fact of commodity-money relations. In this case, the shelf life of copies/tear-off coupons is 5 years. Their destruction is carried out according to the act.

Rules for filling out the form:

• clear and legible;
• no corrections in the form itself;
• correcting an error by crossing out the original form (put in the form book) and filling out a new one.

If the document is filled out using automated systems, then 2 conditions must be met simultaneously:

• the system must have a certain degree of protection from unauthorized access from outside and store all operations with forms for at least 5 years;
• the system stores a unique number and series of issued forms.

At the same time, at the request of the fiscal authorities, all organizations and entrepreneurs must provide the necessary information about the issued forms from automated systems.

Sales receipt form without a cash register

According to Art. 493 of the Civil Code of the Russian Federation, a sales receipt is confirmation of payment for goods. As a rule, it is issued along with a cash receipt. But if the seller is included in the list of exclusive entities exempted from the mandatory use of cash register systems until July 1, 2019, then only a sales receipt can be issued to the buyer.

Sales receipt form regulations not approved. Accordingly, the entrepreneur and the organization have the right to develop it independently, but taking into account the reflection of a number of details in it (letter of the Ministry of Finance of Russia dated February 11, 2009 No. 03-11-06/3/28, part 2 of article 9 of the law “On Accounting” dated 06.12.2011 No. 402-FZ), such as:

• name of the document (sales receipt), its number and series;
• name of the organization, individual entrepreneur - seller (can be indicated in words, you can make a layout of the form indicating the name on it);
• TIN/OGRN;
• the name of the service that was provided to the consumer;
• service cost;
• the amount of the final amount to be paid;
• date of calculation and completion of the check;
• signature of an authorized person with a transcript and indication of position.

The form may contain other details, including an indication of the number of goods transferred, etc.

Thus, strict reporting forms are an alternative to a cash receipt for the provision of services to the public, and a sales receipt for cases of sale of goods. Use alternative way Only a number of entities exempt from CCP before 07/01/2019 have the right to confirm payment. Subsequently, these entities have the right to either switch to cash register systems or produce BSO in electronic form / print using an automated system. From 07/01/2019, sales receipts and BSOs will be able to be used only by entrepreneurs who are exempt from the use of cash register systems in principle.

Strict reporting forms (SSR) are documents that are used to process cash payments or payments using payment cards. Strict reporting forms are equivalent to cash receipts. Thus, strict reporting forms are: receipts, travel documents, vouchers, subscriptions, etc. BSO can be used by organizations or individual entrepreneurs when providing services to the public.

Order BSO

The procedure for using strict reporting forms is prescribed in the Regulations approved by Decree of the Government of the Russian Federation dated May 6, 2008 No. 359 - hereinafter referred to as the Regulations.

Let's consider the procedure for using, storing, destroying strict reporting forms, as well as liability for violating the procedure for their use.

When can you use BSO for cash payments?

Strict reporting forms are used by organizations and entrepreneurs providing services to the public paid services and replace the cash receipt.
When providing what services, taxpayers - organizations and individual entrepreneurs - may not use cash registers? Specialists of the Ministry of Finance in their letters No. 03-01-15/1-42 dated February 3, 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 that are included in the OKUN classifier, approved by Decree of the State Standard of Russia dated June 28, 1993 No. 163.

However, such clarifications worsened the situation of many taxpayers. After all, over time, the scope of activity expands, more and more new types of services appear that are not included in OKUN.
And so, on April 4, 2012, the Ministry of Finance in letter No. 03-01-15/3-74 clarifies that the types of paid services provided to the population are not limited to the types of services included in OKUN.

To this day, regulations do not provide an exhaustive list of types of activities for the provision of services to the population for which it is possible not to use cash registers, limiting oneself to the issuance of strict reporting forms (SRF).

Thus, taxpayers can independently determine whether they can use BSO in their activities without using cash register equipment. Of course, you should use common sense when doing this. Since if the type of activity can only be considered at a stretch as providing services to the population, then by using BSO, taxpayers risk falling into the category of violators of the current legislation, the procedure for using cash register systems, 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 manager.
The mandatory details that the BSO must contain are specified in the third paragraph of the Regulations:

• Document name, series and six-digit number;
• Name of the organization indicating 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 payment card;
• Date of payment and date of document preparation;
• Position, indicating the full name of the person responsible, 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 approved BSO forms for individual species activities, such as the provision of passenger transportation services, the provision of services by cultural institutions, etc. For certain types of activities, special BSO forms have been approved, which are used only by organizations providing such services.
We will only list the types of approved strict reporting forms used by organizations providing the relevant services.

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

BSO name	Type of service	Service code for OKUN
Tourist package
Receipt for insurance premium (form No. A-7)	insurance
Pledge ticket	Pawnshop services for issuing loans secured by property
Safety receipt	Pawnshop services for storing 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
Cinema ticket	Services of cinema and film distribution institutions
Ticket, subscription, excursion package	Services of theatrical and entertainment enterprises, concert organizations, philharmonic groups, services of circus enterprises, zoos, museums, parks (gardens) of culture and recreation, etc.	051200-051400, 052000, 053000
Itinerary/receipt for electronic passenger ticket and baggage receipt in civil aviation	Passenger air transport services
Electronic multi-purpose document receipt	Services passenger transport, incl. Additional services for transportation of baggage and cargo by air

Other taxpayers who provide paid services to the population of a different nature develop strict reporting forms on their own.

In order to use independently developed strict reporting forms, used instead of using a cash register, the following requirements must be taken into account. Self-developed BSOs should:

• Contain all the details listed in the Regulations;
• Must be produced either by printing or by an automated system.

Note!

Forms (BSO) made in a different way cannot replace a cash register receipt. You cannot use forms made on a computer and printed on a regular printer.
A common question asked by taxpayers is:

Is it possible to use any document that replaces a cash receipt, such as a BSO, during a power outage?

No, if an organization does not have the right to use strict reporting forms for its type of activity, then a cash receipt cannot be replaced with a strict reporting form during a power outage.

Previously, to replace a cash receipt 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 unlawful. Since the Law does not contain instructions on the use of a special form that replaces a cash register receipt in the event of a power outage.

Thus, the form previously used in such cases is not used, since it is contrary to current legislation. And in the event of a power outage for failure to use the cash register, the organization and responsible persons are held accountable under Article 14.5 of the Administrative Code.

Is it possible to use a cash register if the type of activity allows you to use BSO?

Yes, cash register equipment can be used both by organizations carrying out activities for which BSO forms have been officially developed, and by organizations that have developed BSO independently. At the same time, when making cash payments to the population for services rendered, you can issue either a cash receipt or a strict reporting form.

Meanwhile, for certain types of activities, regulations establish a special procedure in which they are required to use BSO, without using CCP. Thus, Law No. 196-FZ of July 19, 2007, regulating the activities of pawnshops, obligated organizations providing pawnshop services to use approved forms: pawn tickets and safety receipts. Thus, pawnshops do not have the right to use cash registers instead of strict reporting forms.

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

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

Is an organization required to register with tax office or in other bodies independently developed BSO?

No, organizations and individual entrepreneurs using independently developed strict reporting forms do not have to additionally register them with the Federal Tax Service or any other authorities.

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

Strict reporting forms - accounting procedures

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

How to reflect on such forms?
The procedure for recording and storing BSO is regulated by the instructions approved by the protocol of the State Interdepartmental Expert Commission on KKM No. 4/63-2001 dated June 29, 2001. However, since the regulatory legal acts on the basis of which the Instructions were drawn up have lost their effect, the Instructions are currently applied to the extent that they do not contradict Regulation No. 359.

And so, the head of the organization, by internal order, approves the form of the developed strict reporting forms and appoints an employee who will be responsible for storing and issuing the forms. An agreement on financial responsibility is concluded with this employee. Forms must be stored according to the rules defined for storing monetary documents.

Strict reporting forms are accepted for accounting based on the acceptance certificate. The act is approved by the head and signed by the commission. In turn, the composition of the commission is approved by order of the head. This procedure is determined by Regulation No. 359.
Accounting of forms is carried out in the book of accounting of document forms. You can also develop the form of the book yourself.

In accounting, reflect the purchase of strict reporting forms as follows:

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

For analytical accounting of BSO, off-balance sheet account 006 “Strict reporting forms” is intended, to which you can open sub-accounts by storage location and by responsible persons. Account 006 reflects the conditional cost of the forms, which can be their actual cost, or conditional, for example, equal to 1 ruble. At the same time, the procedure for forming a conditional estimate of SSB should be reflected in the accounting policy.

The movement of the forms is recorded in control sheets, on the basis of which data on the movement of BSO in the organization is reflected in account 006. At the end of the month, the data from the control sheets is verified with the BSO accounting book. This procedure is established by Protocol No. 4/63-2001.

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

• Debit 006 subaccount “BSO in accounting” - reflects the receipt of BSO in the conditional valuation;
• Debit 006 subaccount “BSO in accordance with. Subdivisions" Credit 006 subaccount "BSO in accounting" - reflects the transfer of BSO to a structural unit;
• Credit 006 subaccount “BSO in the relevant department” - used forms are written off.

After filling out the strict reporting form, it is equal to primary documents. In the case where BSOs are paid for by an organization, and before they are issued they are evidence of unfulfilled obligations to the organization, the forms are equated to monetary documents. Account 50-3 “Cash documents” is intended for their accounting. Such BSOs include the following types forms:

• Travel tickets;
• Gasoline coupons;
• Vouchers;
• Cinema tickets;
• Pledge tickets, etc.

The organization's costs associated with the acquisition of BSO are reflected in accounting depending on the applicable taxation system.

General taxation system and BSO accounting

Accounting

Debit 10 Credit 60 – BSO are reflected as part of inventory;
Debit 19 Credit 60 – VAT is allocated from the cost of BSO;
Debit 68.1 Credit 19 – the amount of VAT is accepted for deduction.
Debit 006 – the acquisition of BSO is reflected in the conditional valuation;
Debit 20 (44) Credit 10 – transferred to BSO for use;
Credit 006 – the cost of used forms has been written off.

Tax accounting

Accounting for VAT when purchasing BSO
Note!

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

• The VAT amount is reflected in the supplier’s documents;
• Received an invoice from the supplier;
• BSO are used in transactions subject to value added tax;
• The 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 amount of tax 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 BSO.
Accounting for the costs of purchasing forms depends on the type of strict reporting forms.

A special accounting procedure is provided for individual forms. For example, the purchase of check books and the costs associated with their acquisition are included in the costs associated with banking services(clause 15, clause 1, article 265 of the Tax Code of the Russian Federation). Although this article of the Code regulates accounting for organizations using the simplified tax system, the Ministry of Finance in letter No. 03-11-04/2/139 dated May 25, 2007 gave precisely such explanations, however, organizations using the general tax regime. This conclusion follows from paragraph 2 of Article 346.16 of the Code.

At the same time, costs associated with the purchase of check books are included in expenses at the time of their actual payment, both under the accrual method and under 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 cash registers. The Tax Code does not provide for the procedure for reflecting the costs of producing your own forms.

Costs associated with the acquisition or production of strict reporting forms, equated to cash register checks, based on the provisions of paragraph 2 of paragraph 1 of Article 254 of the Code, can be included in material expenses, since such expenses are directly related to activities related to the provision of services.

Also, these costs can be included in other expenses, such as the cost of purchasing office supplies, in accordance with paragraph 24, paragraph 1, article 264. Specialists from the main financial department, in letter No. 03-03-02-04/1/123 dated May 17, 2005, give precisely such recommendations. The specified letter addressed to organizations applying the simplified regime, however, there are no contradictions or prohibitions for taxpayers to apply common system, not available.

Thus, the organization decides independently which expenses will include the costs of purchasing SSO, having previously established the procedure in its accounting policies.

Simplified taxation system and BSO accounting

It is obvious that taxpayers who apply the simplified tax system and pay tax on total income do not take into account the costs of purchasing BSO in the tax base, since no expenses, except for insurance premiums and the amount of a fixed payment (for individual entrepreneurs), tax base This category of taxpayers is not reduced.

Let's consider the accounting procedure for taxpayers paying tax on the difference between income and expenses.

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

As for strict reporting forms, which are used instead of a cash register, accounting for the costs associated with it is not prescribed by law. Therefore, organizations and entrepreneurs using 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 the BSO. The costs of acquiring BSO are included in expenses only after they are actually paid.

Accounting for BSO by UTII payers

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

If OSNO is applied and UTII is paid

Taxpayers using the general system can use strict reporting forms both in activities transferred to the payment of UTII and in activities under the general regime.

Therefore, the cost of BSO issued during the provision of services on OSNO is taken into account in the manner prescribed for the conventional system. After all, by issuing a strict reporting form instead of a cash register receipt, you can clearly determine how many forms are used in different types of activities. Therefore, the costs of SSO, when carrying out various types of activities at different systems taxation are taken into account separately, by direct calculation.

However, if in in some cases the organization cannot clearly establish in which activity a particular 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.

Thus, difficulties in classifying expenses according to BSO by type of activity may arise when determining the amount of expenses from a checkbook. Since the current account issues one checkbook, and not several for each type of activity.

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

Costs associated with the acquisition of BSO related to activities at OSNO, calculate using the following formula

Costs for the acquisition of BSO taken into account in expenses under OSNO

Share of income from activities at OSNO

Calculate the share of expenses for the acquisition of BSO related to activities on UTII as follows:

Share of expenses on social security for activities on UTII

Total amount of expenses for social security (excluding VAT)

Share of expenses on BSO for activities on OSNO

The costs of purchasing forms should be distributed by type of activity based on the results of each month. The share of expenses that relate to activities on the general system is included in the costs, in accordance with the procedure adopted in the organization for accounting for such costs, on an accrual basis throughout the year. The share of expenses for social security related to imputed activities does not reduce the tax base. Likewise, VAT as a share of these expenses is not deductible.

The procedure for determining the amount of VAT on distributed expenses is defined in clause 4 of Article 170 of the Tax Code of the Russian Federation.
You can determine the amount of VAT to be deducted using the following formula

VAT on expenses for personal protective equipment, accepted for deduction

VAT on the cost of the entire amount of expenses for BSO

Cost of goods sold subject to VAT ____________________________ The total cost of all goods shipped during the same period

The organization deducts the amount of VAT as a share of expenses for activities on the general system, and VAT as a share of expenses for activities on UTII is included in the amount of expenses, which, in turn, relating to activities transferred to the payment of imputed tax, does not reduce tax base for income tax.

BSO – procedure for registration, storage and destruction

Let's consider the procedure for drawing up a strict reporting form depending on the calculations.
Strict reporting forms are used for cash payments to the public without using a cash register. When making payments, when the buyer (meaning the buyer of services, since when selling goods, a cash receipt cannot be replaced by a BSO), pays in cash or pays with a payment card, the seller issues him a strict reporting form. Let's consider the procedure for registering a BSO depending on the payment method.

Registration of BSO when paying in cash

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

• Fill out the form properly and enter all the required information. If, due to the lack of certain information, some columns remain empty, put a dash in them. At this stage, no signature is placed on the form;
• Receive and count money from the payer;
• State the amount received and place the bills so that they remain in the buyer’s field of view;
• Now you can sign the form;
• Count out, having previously announced, the amount of change and give it to the buyer along with the form.

Registration of BSO when paying by payment card

If individual pays with payment card When filling out the BSO, proceed as follows:

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

Registration of BSO for mixed payment methods: payment card and cash

It happens that the buyer pays partly with a payment card and partly in cash.
In this case, after receiving the money and the card, fill out the form, make a transaction with the payment card, and keep the cash received from the buyer in plain sight. Sign the strict reporting form, attach the change and payment card to it and give it all together to the buyer, stating the amount of change.
Note!
When registering a BSO, regardless of the payment method: using a payment card or cash, you must fill out a copy of the form, which remains with the organization. If the copy is not filled out, then the form must contain a detachable part that duplicates the main details of the main part of the BSO.
The following cases are exceptions:

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

Since organizations and entrepreneurs using BSO to replace a check, producing strict reporting forms in a printed manner, already include all the necessary details in them, when making payments to customers, all that remains is to put down the date, payment amount and signature, a copy of the completed form remains in the organization.

Destruction of used BSOs

Copies of used forms or counterfoils are packed in bags, which are sealed and stored for five years. Five years later, after a month from the date of the inventory, the used copies of the BSO are destroyed, about which an act on the write-off of the used strict reporting forms is drawn up.
The act is signed by the members of the commission present when the forms are destroyed. The commission is appointed by order of the head.
Destruction of copies of used BSOs 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 to a specialized organization for further destruction.

The method by which forms are destroyed is selected based on the number of BSOs being destroyed.
The destruction procedure is established by clause 19 of Regulation No. 359.

Responsibility for violation of the procedure for applying BSO

Violation of the procedure for the use and storage period of BSO 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 Code of Administrative Offences.
Responsibility for failure to issue BSO
Failure to issue a strict reporting form is equivalent to a bounced check. For such a violation, administrative liability is provided under Art. 14.5 and 23.5 Code of Administrative Offences:
- For 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 in Art. 120 of the Tax Code, such a violation is a gross violation of the rules for accounting for income and expenses.

In domestic trade and services, there are cases when it is mandatory to issue a cash receipt to the buyer. At the same time, the provisions Russian legislation allow the possibility of issuing a strict reporting form instead of a cash receipt.

Replacing a cash register receipt with a strict reporting form

Legislative acts The Russian Federation does not allow the seller to issue a copy of the receipt to the buyer. The buyer is always given only the original receipt, made using cash register equipment.

It is important to note that the provisions of Law No. 54-FZ of May 22, 2003 contain some exceptions from the generally mandatory use of cash registers in settlements with the population. When providing services to the public, a cash receipt can be replaced with a strict reporting form.

The procedure for the actions of a person receiving cash or payment by bank card from the population is described in detail in clause 20 of the Regulations on Cash Payments, approved by Decree of the Government of the Russian Federation dated May 6, 2008 N 359.

This Procedure directly provides for the possibility of replacing a check with another document only when providing services to the public. In the case of the sale of goods, the check cannot be replaced with a BSO, with the exception of cases of retail trade using UTII or the patent system, as well as trade provided for in Art. 3 of the Law of May 22, 2003.

A document prepared by a person providing services to the public must contain the mandatory details provided for by the Procedure. Sample list Such documents are contained in the specified Procedure and do not directly provide for the possibility of replacing a cash register receipt with a sales receipt form.

Cash receipt

Civil Code The Russian Federation allows the issuance of a cash receipt or sales receipt to the buyer (Article 493 of the Code). Other Russian regulations do not provide for the issuance of a sales receipt.

A person accepting funds from the public for services rendered issues either a cash receipt or a sales receipt.

It must be emphasized that, while not providing for the issuance of a sales receipt, the provisions of domestic legislation do not contain a closed list of strict reporting forms issued instead of a cash register receipt.

Thus, a person providing services to the public and accepting cash or bank cards, can issue forms with the name “ sales receipt" Such checks must fully comply with the Regulations approved by Government Decree No. 359 dated 06.05.2008.

Instead of a conclusion

In conclusion, it should be noted that an organization or entrepreneur has the right to either download a strict reporting form instead of a cash receipt, developed by other organizations, or develop such a form independently.

Also, an organization or entrepreneur has the right to purchase strict reporting forms produced by printing.

Regardless of the method of obtaining BSO, a person planning to use them must make sure that the content of such forms does not contradict the legislation of the Russian Federation.