You can use SSR if the services you provide are contained in OKVED2 or OKPD2, if your service is not in these reference books, but it is a service to the population, then SSO is also possible. If you are on UTII and provide services to the population, while not having a cash register, then you have the obligation to issue BSO to clients. Issuance of SRF is prohibited if you work with a legal entity, i.e. your counterparty is an organization if goods are sold for cash. A strict accountability form is issued to all paying customers, not on demand. It is not necessary to register the SSO with the tax office.
So, for example, strict reporting forms are: railway and air tickets, receipts, travel vouchers, work order, coupons, season tickets, etc.
ATTENTION: According to Federal Law No. 290-FZ of 03.07.2016, from February 1, 2017, strict reporting forms will have to be formed not only in paper, but also in in electronic format to send them to the tax office after each settlement with clients. Most likely, for this purpose you will have to install online checkout with the function of transferring data to the Federal Tax Service. Read more about the innovation.
For certain types of activities, there are specially developed and approved forms of SSR, for example, SSR, used in the provision of services for the transportation of passengers and luggage or in the provision of services by cultural institutions.
But in most cases, organizations and individual entrepreneurs can independently develop their own forms of strict reporting forms. But at the same time, SRF must contain the mandatory details established by law.
Required BSO details:
- Document name series and six-digit number
- Surname, name, patronymic of the individual entrepreneur or the name of the organization
- For the organization, the address of its location is indicated
- Type of service and its cost in monetary terms
- The amount of payment made in cash or by payment card
- Date of payment and preparation of the document
- Position, full name of the person responsible for the operation and the correctness of its execution,
his personal signature, seal of the organization or individual entrepreneur (if used). - Other data characterizing the specifics of the service provided
Where to print
You can print BSO either in a printing house, or on your own using an automated system (in particular, created on the basis of KKT), which does not need to be registered with the tax office.
It is impossible to make SRF on a computer and print on a regular printer.
Accounting and use in work
Do not forget that SRF is a replacement for cash register receipts, therefore it is necessary to maintain.
1) When making forms in the printing house for individual entrepreneurs and organizations, the following procedure is proposed:
- A financially responsible person is appointed for the receipt, storage, accounting and issuance of forms (an agreement on material liability is concluded), or the individual entrepreneur (head of the organization) takes on these responsibilities.
- The received new SSO forms are accepted by the financially responsible person in the presence of the commission, all this is recorded in the acceptance certificate.
Someone will ask why everything is so complicated: the commission, the person in charge ... And no one forces everything to be observed so literally. Depending on who you are - an individual entrepreneur or an organization, how many employees - the procedure can be simplified.
But keep in mind that the SSO forms are an important document, and if later during the check it turns out that some of them are lost or, for example, the number of forms (tear-off spines) and the amounts indicated on them will not correspond to the amount of proceeds, then from the tax there will be many questions for you.
So, we found out that the forms are accepted for accounting on the basis of the acceptance certificate.
The registration of forms itself is carried out in book of accounting forms of strict reporting , you can use the form 448 according to OKUD 0504819.
- In such a book there should be columns where the data on the BSO received from the printing house are entered (date of receipt, name of the BSO, quantity, series, number from such and such to such and such).
- There should also be boxes for forms issued for use responsible person(date of issue, name of SRF, quantity, series, number from such and such to such and such, to whom it was issued and his signature).
- In addition, the current balance for each item, series and SRF number is reflected, which must be confirmed during the inventory.
- An inventory of strict reporting forms is usually carried out simultaneously with an inventory of cash at the cash desk. The results of this inventory are reflected in a special form INV-16.
2) When making forms yourself.
The automated system, on which the forms are independently produced, itself keeps track of the BSO forms. All necessary information (issued quantity, series, numbers, etc.) is recorded and stored in the system memory. Therefore, in this case, the book of accounting of strict reporting forms does not need to be kept.
Settlement with clients
1) At the time of settlement with the buyer, the entrepreneur himself or his employee fills in the SRF for all the mandatory details, in particular the amount received from the client.
2) If a tear-off part is provided in the form, then it is torn off and kept for themselves, and the main part of the form is given to the buyer. If the detachable part is absent in the form, then a copy of the SRF is filled in, which you leave to yourself, and the original to the buyer.
3) And at the end of the working day, on the basis of the SRF issued for the day, draw up an incoming cash order (PKO) for total amount these issued SRF (for the amount of revenue per day).
4) Then, on the basis of the receipt and cash order (PKO), make an entry in the cash book. It will be more convenient for an individual entrepreneur to make an entry in the KUDiR, because keeping a cash book is optional for them from 01.06.2014
You can store BSO in any convenient place for 5 years. At the end of this period, but not earlier than a month from the date of the last inventory, copies of the SRF or tear-off roots are destroyed on the basis of an act of destruction drawn up by a commission created by the individual entrepreneur or the head of the organization.
Penalties for Failure to Issue a Strict Reporting Form
Failure to issue a SRF form is equivalent to failure to issue a check. And this, in accordance with Art. 14.5 of the Code of Administrative Offenses of the Russian Federation, entails a warning or an administrative fine:
For individual entrepreneurs - from 3000 rubles. up to 4000 rubles
For organizations - from 30,000 rubles. up to 40,000 rubles.
For citizens - from 1,500 rubles. up to 2,000 rubles.
Cash registers for organizations operating with a small turnover of funds are “expensive pleasure”. Expenses are not only related to the purchase, but the maintenance of the equipment is also expensive. The law provided an alternative to a certain category of entrepreneurs - allowed to replace the device with blanks strict accountability .
The use of strict reporting forms is applicable in different areas economic activity ... For the right to use, an organization or an entrepreneur must provide services to citizens, when a settlement with a legal entity is required, they are issued.
Name of the financial document may be:
- receipt;
- ticket;
- voucher;
- by subscription.
BSOs also differ in forms, if earlier officials of the Ministry of Finance of the Russian Federation were responsible and approved for registration, as evidenced by Government Decree No. 359 of 05/06/08, now there have been some clarifications in connection with the introduction of new classifiers. With their help, through the search, you can make sure whether the activity in OKUN is suitable.
With full compliance, the entrepreneur is allowed develop your own form, convenient for calculations and use, in the form of a primary document confirming the fact of payment in cash or by a payment card. The receipt is filled in according to the rules with the presence of informative data in it.
It should be noted that from 1.07.2018 LLC and individual entrepreneur are moving to a new one electronic format BSO... To do this, you will need to purchase a special automated equipment, which generates certificates, prints them onto paper. They are transferred to the tax office, sent by e-mail to the place of demand.
Create a document by selecting one of the methods:
- printing production if the institution is endowed with such authority;
- applying automated system for the corresponding printout.
Forms are called strict reporting for a reason, their use is controlled by employees of the Federal Tax Service... The auditing inspector requires the submission of an accounting book, in which the accountant records the movement and the number of issued securities.
According to the information received from the entrepreneur, the tax office checks the posting in the book with the stubs torn off from the receipts. To the remainder of the forms that are deposited in the safe, add the used ones, they are recorded in the cash register. The result will return the amount of issued and capitalized receipts.
Each function in production has its own positive and negative sides.
For BSO there are the following positive points:
- no acquisition costs required cash register;
- there is no need to carry out repairs using annual maintenance;
- papers certifying the relationship between the consumer and the manufacturer do not need to be registered with fiscal institutions;
- during field activities in the case of organizing photo sessions, performing trendy haircuts, supplying the population with firewood - it is difficult to carry the device with you, it is easier for the customer to write out the corresponding coupon.
Cons of using:
- the financial method of relations between people is used for narrow specialization, only providing certain services to residents;
- a large flow of clientele will complicate interactions due to the use of typographic samples, they are performed manually;
- legislators require strict and retention of documents;
- production runs out quickly, it constantly needs to be replenished with new orders.
In some cases, it is allowed not to use the SRF at all, except for the moments when the consumer requests the check.
Situations are limited to a list, a fragment from it represents the implementation following items:
- newspapers, magazines with related products;
- at fairs;
- in hard-to-reach places;
- seasonal goods;
- milk;
- ice cream;
- repair and painting of shoes.
If the fiscal authority detects a violation in relation to the SRF, penalties are envisaged. In each case, they are individual. Inspectors demand that storage times are observed and that proper order is maintained. If there is no primary document at all, and the regulation obliges, a more severe punishment will follow.
The introduction of a new type of BSO is carried out on the basis of Federal Law No. 54. It is determined that the receipts are printed, they are legally and technologically equivalent to the receipts of the KKT.
Their implementation should take place until July 1, 2018 on voluntary terms, after this date, the order is mandatory for everyone. From this period, the alternative to cashier's checks will disappear, forms with a difference from cash documents its name.
Service providers will be given the choice to use any type of financial certificate - hardware checks or SRF. Currently, prohibitions on early transfer from one form of customer service to another are not prohibited.
You will need to go through:
- purchase of a corresponding cash register with a fiscal drive device in it;
- installation of a program capable of processing payment data;
- registration of the cash desk with a tax institution;
- conclusion of contractual obligations with an employee of the Federal Tax Service.
For those who are not yet ready for such purchases, you can use the form of your own production.
Sample form
They are in great demand different shapes receipts issued by entrepreneurs performing various domestic services for citizens.
| IE Sokolov I.I. In accordance with the Resolution Animal grooming "Tuzik" of the Government of the Russian Federation No. 359 Inn 142543675498 OGRNIP 345800100200300 352528, Labinsk, st. Krasnaya, 5, office 009 |
||
| Receipt Series SS No. 000009 Cosmetic services for animals |
||
| Name | Price | |
| 1. Haircut | RUB 1000 | |
| 2.Processing of claws | 2000 RUB | |
| Payment for services 3000 rubles. (three thousand rubles) The strict accountability form was printed in the printing house at the address: Labinsk, st. Krasnaya, 5, office 34 INN 345100300400500 |
||
The form must contain the following required details:
- company name with address;
- Full name of the official;
- letter series;
- six-digit number;
- signature, date of writing.
They fix the receipt with a seal, the head of the enterprise can include any information that emphasizes the peculiarity of the work performed.
The form made by yourself should not be used in following cases:
- provision of parking;
- performance of actions of the veterinary direction;
- transport tickets;
- pawnshop documentation;
- tourist and excursion organizations.
You should pay close attention to the securities of strict reporting in the accounting procedure. Letterheads are recorded in the book by titles, numbers and series. The Ministry is not engaged in the development of such accounting books, leaving it to be dealt with by the accounting officer. But they must go through an order that is consistent with the accounting policy of the enterprise. The procedure for filling out such a magazine is identical in IP and LLC.
To do this, you will need, in addition to making the correct entries, number each sheet, sew and fasten the lacing with a seal with the signature of the chief accountant. The book must contain full information about the forms, their movements in the organization from the moment they were received, the subsequent issuance, the destruction of the roots after 5 years. If there are any, sometimes receipts are issued in 2 copies, then one is transferred to the buyer, the other remains in the organization.
Automated letterhead creation does not require the use of a separate book, all actions will be performed by the program.
At the same time, regardless of the method of acquisition, release of products belonging to strict reporting, an employee is assigned a duty by order:
- keep;
- receive;
- order;
- issue;
- consider;
- accept money from customers.
After the order, they conclude with the employee contractual obligations, in which they describe in detail the material responsibility for the SSR and what is its purpose.
When can you not use the cash register in your business? The answer is in the video.
Both SRF and KKT are used when working with cash or by plastic cards... So what's the difference between them? When is it possible to use BSO? What does the use of CCP depend on? What are the main requirements of the law for SSO and KKT? Answers to these and other questions in our article.
BSO or KKT?
The cases of application of the CCP are regulated by the Federal Law No. 54-FZ of May 22, 2003 (hereinafter in the article - the Law), and the BSO - by Resolution No. 359 of May 6, 2008 (hereinafter - the Resolution). The possibility of using SRF determines the type of activity of the entrepreneur. It should be related to the provision of services to the public. These include transport, housing and communal services, household, tourist, as well as communication services, of a legal nature, in the education system, Catering and trade. Complete list services can be found in OK 002-93. The use of forms is allowed only for settlements with individuals. They also include individual entrepreneurs... When working with organizations, KKT is required, but it is forbidden to use SRF.
If you want to know how to properly keep records of SRF, follow the link:
Very often the question arises, is it possible to use a BSO with UTII or STS? Oh sure. The use of forms has nothing to do with the taxation system. But it should be noted right away that in these cases, the entrepreneur's activities should be associated with the provision of services. When selling goods, it is not allowed to issue a BSO. very comfortably. Especially if the services provided involve constant moving, when the entrepreneur's work is not tied to a specific place.
The obligation to apply CCP lies with all individual entrepreneurs who are registered in Russia. But there are several exceptions to this rule. So, for example, when providing services individuals the entrepreneur has the right not to use the CRE (subject to the issuance of SRF). Article 346.26 of the Tax Code of the Russian Federation (clause 2) provides a list of activities for individual entrepreneurs on UTII, in which the use of CCP is not necessary. Here is some of them:
- household services (OK 002-93);
- maintenance and / or repair, car wash;
- veterinary services;
- cargo transportation (if the entrepreneur has no more than 20 vehicles at his disposal);
- passenger transportation (also no more than 20 Vehicle to provide such a service);
- retail trade on an area not exceeding 150 sq.m.
An individual entrepreneur who is on a patent and does not fall under the law (paragraphs 2, 3) is exempted from the obligation to use CCP, provided that he is engaged in the type of activity provided for this system. Registration of BSO is supposed. Also, there is no need to use cash register equipment if the activities listed in paragraph 3 of the Law are carried out. Below is a short list:
- sale of newspaper and magazine products through appropriate kiosks (provided that the share of newspapers and magazines must exceed 50%);
- trade in exhibition complexes, fairs, markets and similar areas intended for this;
- small-scale retail trade (including delivery);
- bottling trade soft drinks and ice cream.
If an individual entrepreneur carries out activities in hard-to-reach places specified in the list approved by the regional authorities, then the obligation to make cash payments using the cash register is removed from him. It is only required to draw up strict reporting forms. Thus, we find that in the work of an individual entrepreneur it is important not only to correctly record the cash received, but also to hand out the correct documents to buyers or clients. Cash register receipt and strict reporting form - two documents for legal confirmation of receipt of payment for the service in cash or by credit card.
The legislation established the approved forms of forms for some types of activities. These include tourism, veterinary services, insurance, services of budgetary organizations and pawnshops. An individual entrepreneur just needs to choose one of the established forms. If the type of activity is not related to the ones listed above, then you can develop the form yourself. Take the approved form as a basis and make changes to it that reflect the services provided by a particular entrepreneur. Among the required details of the form:
- name (for example, voucher, receipt for payment, subscription);
- series and number (six-digit);
- FULL NAME. individual entrepreneur;
- TIN, registration certificate number;
- type of service and its cost;
- payment amount;
- date of preparation of SRF and, accordingly, date of calculation;
- Full name, position, signature of the person who received the cash;
- data about the printing house (name, TIN, address);
- data on the circulation, year of manufacture of SRF and order number in the printing house.
The Resolution prescribes possible ways production of forms. There are two of them. The first is to order from a printing house. Each form must contain the name of the printing house, circulation, number of copies and year. It is very important to have a series and number, which must be unique. If necessary, you can apply protective marks on the forms - watermarks and holograms. In the printing house, you can order forms of strict reporting for individual entrepreneurs, taking into account the type of his activity.
The second method allows the creation of SRF using automated systems, to which a number of requirements apply. These include: prevention of unauthorized access, the ability to save all data for five years, providing a unique number (series) when filling out and issuing forms. You can find recommendations for making letterheads on a computer, followed by printing on a home printer. Doing this is highly undesirable.
SRF is an important document that must be taken into account. When filling out the form, write in legible handwriting and carefully enter the data. If a mistake is made, cross out the form and attach it in the accounting book to the corresponding day. When filling out the form, one or more copies are filled in, or forms with a tear-off part are used. The issued forms are recorded. The rules applicable to book design are specified in the Regulations (clauses 16 - 19). It needs to be stitched, numbered and certified with the signature and seal (if any) of an individual entrepreneur. The shelf life of the forms is five years. Responsibility for the safety of documentation throughout the entire period lies with the entrepreneur. Forms must be kept in a place protected from unauthorized access (safes, iron boxes, etc.). Below is a sample book of registration of SRF.
Reception and transmission of SRF are formalized by the corresponding act. A liability agreement is concluded with the person responsible for working with the forms. An inventory is taken at least once a month. The SRF can be disposed of after a five-year period and no earlier than one month after the last inventory.
Requirements for CCP
Working conditions with cash registers are no less difficult. Important points are registration with the tax office and subsequent paid maintenance during the entire period of work. The used cash register must have a fiscal memory. It should be borne in mind that the list of approved models is updated every year. And from January 2014 was adopted new sign « Service maintenance", Which in mandatory must be present at the cash register.
When choosing a cash register, buy only models approved in the State Register for the current year.
CCP registration lasts five days. It takes place at the tax office. An application is submitted for registration and others Required documents(the exact list must be found out at the tax office). The procedure is approved in Decree No. 470 of July 23, 2007. After registration, a registration card is issued.
Violations of the order of work with CCPs are punishable by a warning or a fine. In accordance with Art. 14.5 of the Administrative Code can be applied to an individual entrepreneur following measures... For the use of faulty equipment, a warning is issued or a fine of three to four thousand rubles is levied. For refusal to issue a cash register receipt or cash register receipt to the buyer (client), the amount is also three to four thousand rubles. In accordance with the Code (Code of Administrative Offenses), individual entrepreneurs are responsible as officials.
When choosing a type of activity, an individual entrepreneur should know which document must be issued to the client to confirm the received cash for the service provided. Subject to established requirements to letterheads or cashier's receipts can greatly facilitate the work, and, of course, avoid monetary penalties from the tax side. There is no sense in judging which is better than BSO or KKT. After all, the ease of use depends on specific situation and the type of activity of an individual entrepreneur.
Video - "Forms of strict reporting"
The law establishes the obligation to use CCP for cash payments in commercial purposes... But sometimes cashier's checks can be replaced with SRF.
Dear Readers! The article talks about typical ways solving legal issues, but each case is individual. If you want to know how solve your problem- contact a consultant:
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The introduction of online cash registers has also changed the requirements for forms. What are the features of BSO in 2019? Strict reporting forms represent an alternative to a cashier's check.
Until recently, entrepreneurs could choose what to use - an SSO statement or the use of cash registers.
Legislative innovations related to the transition to online cash registers have also changed the requirements for cash documents. What are the features of the 2019 SSR from the previous form?
Important points
According to Russian legislation all organizations and individual entrepreneurs must use cash registers in their activities if they accept payment in cash.
These forms are formed in strict accordance with legal requirements. Failure to issue SRF, if necessary, or incorrect execution of the document is equivalent to the absence of a form.
This is considered a violation. cash discipline and is fraught with seriousness. The transition to online cash registers assumes that the previously valid benefits for the relationship will be canceled.
But strict reporting forms are used in 2019, and their cancellation is not yet expected. In what cases will SRFs be needed and how to arrange them correctly, taking into account the changes?
What it is
In the previous version of the law, an alternative document was referred to as a strict reporting form.
Its registration was prescribed in cases when, in the absence of a cash register, services were provided to the population for cash or payment by credit card.
The production of forms is carried out by means of typographic printing or using an automated system.
According to Federal Law No. 290, the use of SRF remains possible for some categories of taxpayers. But the forms must be drawn up through automated systems in electronic or paper form.
SSO forms
Production of SRF using automated systems in 2019 allows you not to print payment documents.
Under the new legislation, it is allowed to send an electronic form to the specified by the client email or phone.
In addition, only purchase information can be sent - drive number, purchase amount, address, date and time, etc.
The client can independently enter data on the operator's website and print a payment document.
The method of receiving SRF is chosen by the client, and to refuse to issue the form means breaking the law. Some exception is provided for distance selling.
V this case the seller is not obliged to issue a printed SRF. Online stores send a payment document either by e-mail or by phone.
What do they include
At the same time, it should be taken into account that the legislators tried to make the transition to online cash registers smooth, which also affected the BSO.
So it is optional to indicate the name and number of services when conducting the types of activities indicated in, by subjects under simplified taxation regimes. This rule will be valid until 01/31/2021.
That is, if a SSO is issued for an individual entrepreneur for the provision of services in 2019, then it is necessary to switch to new SSO by 2019, but it is possible to specify in detail the decoding of the amount only from 2021.
It is important to note that it is impossible to issue SRF instead of a cash register receipt. If goods are sold, then you need to issue only a check of the proper sample.
But the opposite situation is not prohibited. If an entrepreneur trades and at the same time provides services to the population, then he can only issue cash receipts.
The only exceptions are internet services and internet commerce. When combining them, you will need a separate KKM and a separate automated system.
Required details
The SSO standard was adopted by Article 4.7 of the Federal Law No. 54. The document provides twenty essential elements. They correspond to the values of the cash register receipt established by the same article.
The required details include:
- name of the form, series, number;
- the name of the subject and its organizational and legal form;
- FULL NAME. for individual entrepreneurs;
- the address of the legal entity;
- taxpayer;
- type of service provided;
- service price in monetary terms;
- the amount of payment in cash or electronic means;
- date of receipt of payment and preparation of the document;
- data of the person responsible for processing the transaction;
- other information characterizing the specifics of a particular service ( Additional Information entered at the request of the individual entrepreneur or legal entity).
That is, most of the details of the old form of the form have been preserved. But there are also some nuances.
Video: act for writing off strict accountability forms (SRF) IP
The newly introduced details for all such forms include the product nomenclature code, as well as a special two-dimensional QR code.
The barcode contains all the relevant information displayed in the document:
- the exact date of the transaction;
- exact time of receipt of payment;
- serial number of the form;
- calculation attribute;
- total value of payment;
- fiscal number of the form;
- drive serial number.
This barcode is located in a specially marked place on the form. It is precisely because of the presence of such a code that it becomes impossible to produce forms by typographic method or by means of manual filling. A sample of the old form of SSO in the provision of services is possible.
How to keep a ledger
For all enterprises conducting accounting, an indispensable requirement is the presence and maintenance of the Accounting Book of SRF.
The unified form of this document has a slightly different name - the Book for the accounting of strict reporting documents.
Clause 13 of Resolution No. 359 establishes strict requirements for maintaining the Book. Sheets should be numbered and laced.
Completed sheets are signed by the head and the chief accountant, stamped or sealed. The purpose of filling out the Book is to fix the names, series and numbers of the SRF received from the printing house and issued to customers.
Important! The employee who is responsible for the control over the SSO should be concluded.
Forms are accepted from the printing house by a special commission on the day of direct receipt, about which an appropriate act is drawn up, approved by the head.
The absence of the SBR accounting book is punishable by. When strict reporting forms are produced using automated systems, the keeping of a ledger becomes unnecessary.
The automated system independently maintains SRF records. The memory of the device retains all information about the documents ever printed.
Nuances for individual entrepreneurs
Individual entrepreneurs who are payers under and, according to part 7 of article 7 of the Federal Law No. 290 until 07/01/2018, have the right not to use the CCP when making cash payments, provided that a payment document is issued at the request of the client in the manner prescribed by clause 2.1 of article 2 of the Federal Law No. 54.
But such an exception applies only to those entities that conduct the types of activities listed in clause 2 of Article 346.26 of the Tax Code of the Russian Federation.
On a note! Services to the population are listed in the OKUN, but this classifier is not mentioned in the Law on CCP. In addition, not all services specified in the law and the classifier coincide.
On this occasion, there was an extremely ambiguous arbitrage practice... Sometimes it is very difficult to prove the right to issue SRF. Therefore, it is desirable to focus on legislative norms.
When settlements are carried out in areas remote from access to the Internet, cash registers are used in "offline" mode.
That is, there is no need to conclude an agreement with the fiscal data operator. The client is issued with the SRF, printed in paper form and electronic variant is not sent.
The criterion for such localities is the territory of up to 10 thousand people and the inclusion in the list of the corresponding localities.
The change legislative norms is designed to ensure the optimal quality of control over the accounting of cash turnover.
If until recently it was clear how to work with strict reporting forms (hereinafter referred to as SRF) and cash register receipts, then a new version Federal Law No. 54-FZ of 22.05.2003 (LINK) put everyone in a dead end.
Let's explain how to work with SRF and cashier's receipts.
So, what is already known today about SRF and cashier's checks?
What are strict reporting forms in 2017
V old edition of the law, SSO was understood as a document that was equated to a cash register receipt, was drawn up without fail when paying for services provided only to the population (including entrepreneurs) and was issued in the event of payment for them in cash and (or) with the help of payment card... Forms could be produced in a printing house or using an automated system.
Important! In accordance with clauses 7 and 8 of article 7 of the federal law 290-FZ of 03.07.2016 (LINK), exercise the right to use SSO forms in 2017 according to the old order until July 01, 2018 maybe:
- individual entrepreneurs and organizations that have always used strict reporting forms when providing services to the population;
- Individual entrepreneurs and organizations that have just decided to switch to a similar design in 2017. But provided that of this enterprise there is a right to do so, taking into account the requirements of the old edition of Law No. 54-FZ.
Thus, in 2017, strict reporting forms will be used, both of the "old" (who is allowed to do so) and of the "new" sample (in other cases).
In other cases, in 2017 the SRF will be a primary document of the "new" sample, which:
- equated to a cashier's check... This means that the consequences for not issuing it to the client will be the same as for not submitting a cashier's check;
- is formed only (!) with the help of an automated system, which is a cash register equipment. In other words, these systems are subject to the same requirements as any cash registers - in particular, for registration with the tax office, for application, etc. In addition, the automated system should not only form SRF, but and store information about them, transfer fiscal documents to tax authorities through a special operator of the OFD and ensure their output on paper. It should be noted that automated systems can only be used when making payments for services rendered. These are special systems. And the manufacturer of cash register equipment (hereinafter referred to as KKT), when it includes them in the register of cash registers, must indicate KKT models that can only be used as an automated system for the formation of a cash register. it will be necessary to indicate that the registered equipment will be used only to support payments for services rendered;
- SSO is issued all the same only when paying for the services rendered, but now legal entities and entrepreneurs (hereinafter referred to as enterprises) of all tax regimes, including those who apply UTII and the patent system. And it is issued to all persons who received services, i.e. ordinary people, organizations and entrepreneurs. This, of course, simplifies the calculations. Although in old version of the law, the application of the SSO was severely limited. However, the tax authorities for some reason believe that in 2017, strict accountability forms are issued only for the population when paying for services. However, the text of the new law does not provide for such restrictions;
- issued by SRF for settlements in cash and (or) using electronic means of payment... What is electronic means of payment on this moment unclear. Yes and tax office she herself is silent about it. However, one thing is for sure - during direct settlement with the seller, payment cards remain as part of electronic means of payment, and, most likely, all kinds of electronic wallets (web-wallets) will also be included in their composition. But it is not yet clear whether it is necessary to issue SRFs when making payments with payment cards through a terminal in a bank branch.
What is a cashier's check in 2017
The cashier's receipt also remains primary document, which confirms the very fact of the calculation and is printed using cash registers (it is worth recalling that the automated system is intended only for printing BSO).
However, in addition to the paper form, he, like the BSO, has an electronic form, which in its power is equal to the printed analogue (clause 4 of Article 1.2 of Law No. 54-FZ). A cash register receipt is issued for settlements, both for goods and services. And also, like SRF, for cash payments and (or) using electronic means of payment.
Let's talk about the changes when working with BSO.
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Details of the new cash register receipt and SRF
There are 20 required details! (Article 4.7 of Law No. 54-FZ). Moreover, they are identical for both the cashier's check and the strict reporting form.
In addition to these 20 details for payment and bank payment agents or subagents, additional mandatory details are also provided (clauses 4 and 3 of article 4.7 of Law No. 54-FZ).
In addition, clause 5 of Article 4.7 of Law No. 54-FZ stipulates that, at the request of the Government of the Russian Federation, such an additional but mandatory requisite as a commodity nomenclature code can be introduced.
Previously, the requirements for the content of cash register receipts and SRF were enshrined in separate by-laws, and now they are all specified in Art. 4.7 Federal law 54-FZ. Comparison of new and old requirements for the details of cash register receipts and SRF can be viewed in (PDF file).
Moreover, there is another requisite that tax authorities sometimes forget to mention at their seminars - this is a QR code, a two-dimensional bar code. It contains, in encoded form, the details of the SRF or cash register check:
- time and date of calculation;
- serial number of the document;
- a sign of settlement (that is, the receipt of money, their return to the buyer, etc.);
- payment amount;
- fiscal attribute of the document;
- the serial number of the fiscal accumulator.
This barcode is indicated in a separate part of the cash register receipt or SRF.
By the way, if necessary, the company itself can add other additional details, taking into account the specifics of its activities.
It should be noted that not all details of the cash register receipt and SRF are to be applied immediately from 2017. In particular, there is no need until January 31 (inclusive) of 2021 to indicate in the documents the names of goods and services and their number to entrepreneurs (and only to them) who apply taxation systems such as PSN, ESHN, STS and UTII (provided that the entrepreneur carries out those activities that are named in clause 2 of article 346.26 of the Tax Code of the Russian Federation).
An exception to this rule are entrepreneurs who trade in excisable goods (moreover, this list of goods includes not only alcohol and cigarettes) and (or) who use a general tax regime... They will be required to indicate already from 2017 the full range of goods sold and their quantity in the check.
By the way, for those entrepreneurs who sell both excisable and simple goods, it is best to immediately give a full nomenclature decryption in the cash register receipt of all the goods they sell.
The rate and amount of VAT tax from February 01, 2017 can also not be indicated to all entrepreneurs and organizations. It is not necessary to do this:
- if the seller is not a VAT payer;
- or if the seller sells goods and services that are not taxable (exempt) VAT.
Those. These persons, based on the analysis of the provisions of Law No. 290-FZ of 03.07.16, have the right not to indicate the requisite with VAT at all.
Or do they still need to write “without VAT” on the check or in the SRF? This is still silent and tax authority... It remains to await additional clarifications.
In addition, if an enterprise is also located in an area remote from the network, then from 2017 in the receipt or in the SRF it may not indicate:
- the address of the site where you can check the authenticity of the check or SRF;
- the client's phone number or e-mail, if he named them before the calculation;
- e-mail of the sender of the cash register receipt or SRF.
But in order to get the right not to indicate these details, it is necessary that the area where the enterprise operates is officially recognized as remote from the network. The body approves the list of such localities state power a specific region of the Russian Federation and places this list on its website.
Will it be possible in 2017 to issue a cashier's receipt instead of a cash register
If an enterprise simultaneously sells goods and provides services, then instead of SRF, it can issue a cashier's receipt to its clients who have been provided services in the same manner as provided for by the new law for strict reporting forms in 2017.
Video - in what cases will you have to issue a cashier's check:
