Who can work with bso. Cashier's check and sales receipt: what is the difference. What it is

SSO forms are used in various sectors of the economy. Their forms are approved by the RF Ministry of Finance. A receipt of strict accountability is essentially a document confirming the transfer of money, like a cashier's check. This article will give basic information about SSR.

Individual entrepreneurs who provide certain services and have chosen a simplified taxation system may not purchase cash machine... In this case, instead of cashier's checks, they will have to provide customers with special forms of strict reporting for individual entrepreneurs in 2019. It should be borne in mind that it is allowed to write out cash register only for the provision of services to the population and individual entrepreneurs, therefore, for all settlements with organizations, it is mandatory to issue cash receipts.

When can BSO be used?

Forms of strict accountability are allowed to be used only when an individual enterprise provides any services (whether at least field work, even a haircut in a beauty salon). BSO is not used in all other cases.

What is BSO for individual entrepreneurs

There is no specific set of such strict reporting forms, just as there is no universal form for absolutely all types of IP activities, so that each entrepreneur chooses an option that suits his needs.

The use of strict reporting forms in entrepreneurial activity governed by the Government Decree of 06.05.2008 No. 359. It is recommended to download a sample SRF form for individual entrepreneurs as an example to understand the structure of the document.

In 2019, individual entrepreneurs can independently create a form for strict reporting, which would be convenient for them to use in their work, but the main condition is required - the form will have to include a list of all required details.

1. Required details to be specified in the SRF:
2. Name of the document, its series and number;
3. Full name and title of the person who is responsible for issuing the form and its correctness;
4. Signature responsible person and SP printing;
5. Services provided and their cost;
6. Price of payment made by cash or by payment card;
7. Dates of preparation of the document and its payment;
8. Other information characterizing the specifics of the services provided by the company.

... Subsequently, on its basis, it is possible to issue a BSO for an individual entrepreneur on the simplified tax system for the provision of services.

Handwritten BSO cannot be used for the following types activities:

• Parking lot services;
• Receipts or subscriptions for the provided veterinary services;
• Issuance of various transport tickets;
• Issuance of security tickets and pawnshop safe receipts;
• Organization of tourist and excursion routes.

For the above cases, the state has developed ready-made forms BSO for individual entrepreneurs that you can use.

Where to buy forms of strict reporting for individual entrepreneurs

You can buy BSO in a specialized printing house or printing house, or set up production with an automated system (often based on cash registers) that does not require registration with the tax office.

Printing a strict accountability form for individual entrepreneurs on a home printer is strictly prohibited.

It is possible to obtain a BSO for an individual entrepreneur on the simplified tax system for the provision of services in 2019 in just two ways:

1. Typographic way... Before you download a sample for him, you need to make sure that it complies with the established procedure and all necessary requirements... The form must certainly contain the following information about its manufacturer: its name in abbreviated form, taxpayer identification number, address, order number, size of circulation and year of printing. The above information is required. Downloading samples from the Internet does not raise any questions, and the cost of printing them in a printing house in Moscow is about three rubles per piece (the price may vary slightly in regions or by the size and type of letterhead, as well as the required circulation volume). In the printing house, for any service, with a high degree of probability, there will be ready-made templates for SRF - both standard and tear-off (their cost fluctuates around a hundred rubles), so it will not be difficult to find where to buy SRF for individual entrepreneurs.
2. Application of an automated system. This method does not imply anything complicated - this is a special device, which is understood to be an inventory that looks like a cash register, but has a lower cost and other functionality. It is used to store accurate reports on forms for the required five-year period and boasts protection against unplanned intrusion into memory by intruders, and also fills the SRF and releases them, providing numbering with the current batch. You can buy it for about 5 thousand rubles, and the instructions are easy to download on the Internet.

Filling rules

After the form is filled out, it is urgent to make a copy of it (at least one copy). Easier to take strict reporting form for individual entrepreneurs with a tear-off part that copies all the attributes of its main part. This is very convenient, because according to the law, one copy remains with the organizer of the service, and the second with its consumer.

A sample form for strict accountability for individual entrepreneurs in 2019 with a tear-off part will help to study its features.

Most forms are filled out immediately upon receipt of cash payment or after settlement bank card... It is not allowed to issue the SRF with a delay, or, conversely, the premature issuance of the document.

Each of the forms must be drawn up unambiguously, without any errors or amendments. In case of typos or the need to make corrections, you need to cross out the incorrectly completed or completely damaged document. It is entered into the Book of Registration of Forms for the date corresponding to the damage, and then a new SRF is filled in. A bad form is not thrown away! Some, along with him, even attach an explanatory note that explains the reasons for the damage to the document..

The funds issued with the help of the SRF during the day are added up. A cash receipt order is calculated for their full amount (in cases where an entrepreneur maintains such documentation, it is not necessary to do this).

Accounting and inspection principle

Strict reporting receipts for individual entrepreneurs created by the typographic method are entered into the Book of Accounting with their full names, numbering and series. The book itself is a pre-prepared document: numbered, sewn and marked with the seal and signature of the IP director.

Inspection and accounting of SRF under the simplified tax system is carried out by a person appointed by the entrepreneur with whom an appropriate agreement was concluded on the responsibility for accepting cash from citizens. In the event that such an employee is absent, then all of the above operations and responsibility for their safety, recording and acceptance are entirely on the entrepreneur himself.

Acceptance takes place in the presence of the appointed commission on the day of receipt of documents for the enterprise. Verification of the documentation is carried out by means of an actual assessment of the number of forms and reconciliation of the numbers and series of the papers provided with accompanying document... Based on the results of the inspection, the authorized person writes an act of acceptance of the BSO. Only after his signature by the owner of the individual entrepreneur is it allowed to use the received forms.

Pros and cons of BSO

Among the advantages of using BSO, in addition to saving on the cash register, one can highlight the absence of the need to register it - no need to go to the tax office. In addition, there is no need to train employees to work with it. Among the disadvantages is the constant filling, accounting and storage of forms for five years.

Video: when to issue SRF?

Strict reporting forms (SRF) for individual entrepreneurs and LLCs in 2018 will be introduced in electronic document management, which essentially means equating them with cashier's checks. At the same time, most individual entrepreneurs and companies received a delay in the introduction of CCP, which means they will be able to use strict reporting forms as before. Therefore, let's figure out to whom and how to draw up a BSO, their mandatory details, accounting and write-off in 2018.

From this article you will learn

What are strict reporting forms

Forms of strict accountability are a kind of alternative to ordinary checks for those companies and private businessmen who provide services to the public, but do not use cash registers.

That is, instead of a receipt when selling a product or service, the individual entrepreneur and the company in such a situation issue the buyer another document that confirms the payment. Such SSOs can be source documents like tickets, receipts, coupons, vouchers, travel packages, etc. It is important that SRFs contain all the required details, but this will be discussed later.

Important! Organizations, companies and businessmen have the right to use strict reporting forms in 2018, but only strictly for settlements with individuals. And it doesn't matter whether the payment is carried out in cash or by means of a bank card.

Under no circumstances can a BSO be issued to legal entities as a confirmation of payment, even if the transaction was made in cash.

What activities require the use of SSR in 2018

Recall that in 2018, companies and individual entrepreneurs issue strict reporting forms to buyers. They serve as a confirmation document that the service was provided and paid for. However, it is not possible to use SSO instead of checks in all types of activities.

Assistants in this matter are the following reference books:

• OKVED2;
• OKPD2;
• Scroll personal services(signed by the Order of the Government of the Russian Federation No. 2496-r dated November 24, 2016). It includes activity codes related to the provision of services individuals;
• Collective list (approved by order of Rosstat No. 244 dated February 23, 2016, as amended on August 11, 2017). It contains a group of services for individuals based on OKVED2 and OKPD2).

In short, strict reporting forms in 2018 can be issued:

• For all types of sewing, repairing, cleaning clothes, shoes and accessories;
• Transport;
• Tourism;
• Repair, including household, construction;
• Beauty and Sports;
• Medicine (including veterinary medicine), social sphere and education;
• Connection;
• Ritual services;
• Culture;
• Photo and video services.

If you find it difficult to navigate in which area your activity belongs, then the tax office will help you.

Forms of strict reporting in 2018, latest changes

The State Duma has postponed the obligation of companies and individual entrepreneurs to use CCP until July 1, 2019 ( the federal law dated November 27, 2017 No. 337-FZ). Until this date, organizations and entrepreneurs, when providing paid services to the population, instead of CCPs, can use strict reporting forms that are made in a printing house or printed with a special device. After this date, SRF must be printed using the online CCP in fiscal mode. This means that all data on settlements with the population for services will go to tax office... It will be impossible to use conventional SRF.

This procedure follows from paragraph 2 of Article 2 of the Law of 22.05.2003 No. 54-FZ.

Of course, this means that all strict reporting forms will only be electronic, and paper document will sink into the ages. Moreover, they will also be formed by KKT. An online checkout must meet a number of requirements:

1. Have a fiscal data accumulator;
2. In online mode, transfer payment data to the fiscal data operator, who, in turn, to the Federal Tax Service;
3. Send an electronic form of strict reporting to the client by e-mail;
4. Put a QR code in the BSO.

These items actually equates SRF to a cashier's check.

Who will continue to issue paper-based forms of strict accountability in 2018, we will tell in the next chapter.

Who can apply paper SRF before July 1, 2019

The postponement affects almost all legal entities and businessmen. Below in the table you will find a list of those who will continue to use paper SRFs in 2018 instead of the cash register.

Who received a deferral until 07/01/2019	Notes (edit)
Organizations and businessmen at UTII	The exception is those who trade in retail and provide services in the field Catering
Entrepreneurs on the patent	The exceptions are: retailing; providing services to the population in the field of public catering; assistance in caring for the elderly, disabled, children and seriously ill; acceptance of glass containers and recyclable materials (not metal); porters at the airport, train stations and bus stations.
Entrepreneurs on UTII or patent, selling at retail (including through vending machines) or in the catering sector	Only for those who do not have employees. If in 2018 it is planned to conclude an employment contract *, then the entrepreneur will have only 30 days to place an online cash register.
Organizations and businessmen on OSNO and simplified system, whose activities are related to the provision of services	The exception is those who provide services in the field of public catering, and at the same time have employees

* The law does not stipulate the conditions for the use of SSO under GPA, but given that the latter is often imputed by the Federal Tax Service Inspectorate as labor, it is better to be reinsured.

Requisites of forms of strict reporting in 2018

Unified forms of strict reporting in 2018 will continue to exist only for individual companies and individual entrepreneurs. In particular, if they provide services in areas such as

• air and rail transport;
• tourism;
• sale of tickets for cultural events;
• veterinary medicine;
• storage in a pawnshop.

For these services, there are strict reporting forms specially developed by the Ministry of Finance. Everyone else design the form themselves. However, do not forget to include all the necessary data there.

For conventional BSO

For electronic BSO

document name, number and series; name and legal form - for the organization; surname, name, patronymic - for individual entrepreneurs; address (at the place of registration) type of service; the cost of the service in monetary terms; the amount of payment made in cash and (or) using a payment card; date of calculation and preparation of the document; position, full name of the person responsible for the operation and the correctness of its execution; other details that characterize the specifics of the service provided and with which the organization (IP) has the right to supplement the document.

QR code (it will contain all the main data about the document); date, time when the payment was made and its sign; shift number; the system of taxation of the legal entity that provided the service; amount with allocated VAT (for OSNO); factory and registration data on the cash register and fiscal device; supplier and customer email addresses; legal entity website address

Sample paper form for strict reporting 2018

How to print strict reporting forms in 2018

So, you have built a strict reporting form, but if you do not use a cash register, the question arises of how to print it.

Important! Never use a computer printer to print BSO. Such a document will be invalid.

You can print the form either in a printing house or using a cash register that has the appropriate functionality. We are not talking about a cash register, which must be registered with the Federal Tax Service. It can also be a modernized old-style apparatus.

Accounting and storage of strict reporting forms in 2018

Accounting for strict reporting forms in 2018, if you use them instead of a cash register, depends on the type of their replication.

Accounting for forms in the printing method of replication

If this is a typographical method, then accounting begins with the appointment of a responsible person.

Its tasks will include:

1. reflect the arrival of forms;
2. keep a book of registration of forms (developed by the company itself, letter of the Ministry of Finance of Russia dated 31.08.2010 No. 03-01-15 / 7-198);
3. save forms;
4. issue forms to a client, or to an employee of a company working with clients.

Important! When accepting forms from the printing house, make sure that they are correctly numbered, as well as in accordance with the series and quantity of the data indicated in the invoice.

The accepted SRFs are recorded in the ledger by names, numbers and series. Sheets of the book must be signed by the head and the chief accountant (or individual entrepreneur), numbered, laced and sealed.

The best option would be to include the following lines in the book of accounting forms of strict reporting:

• dates of receipt of forms;
• number of SRF;
• details of the document according to which the forms were accepted;
• current balance for each title, series, number.

Confirm the remainder of the inventory statement of the strict reporting forms. Carry out it at the same time as the inventory of cash at the cash desk (clause 17 of the Regulations). As part of the inspections, the tax authorities will compare: the number of stubs (or copies) of forms with the number of them recorded in the SRF book; the amount on the backs (or copies) of forms with the amount of cash proceeds posted at the cash desk. It is clear that in both cases the numbers must be the same.

Accounting for the cash method of printing forms

If an organization or individual entrepreneur replicates strict reporting forms using the cash register, then accounting will be kept electronic device... It will store data on all issued BSOs, their numbers and series. The ledger is not needed in such a situation.

When tax audit all information can be gleaned from the cash register. The inspectors will compare the number of SRFs according to the system data with the number of spines or copies. As for the amount added on the backs, it should match the data on the debit of account 50.

Attention! Whatever method of accounting for SRF you use, you cannot just throw them away, even if they are spoiled.

Storage of strict reporting forms

Each form must have either a copy or a spine, receipt, etc. To store the forms and stubs themselves, you need a safe, or a room with limited access.

Forms are destroyed after the expiration of the retention period based on the results of the inventory data. For this, an act is written out in the form of OKUD 0504816 or in any order.

How to settle accounts with a client using a strict reporting form in 2018

Whether in cash or by credit card the client pays, you give him a correctly completed form of strict accountability. BSO in in this case will play the role of a cashier's check.

1. When the payment for the service occurs, fill in all the details of the form without errors and corrections in duplicate, if there is no spine;
2. Give the original to the client, and leave a copy or spine for yourself;
3. At the end of the shift or working day, a cash receipt is issued for the entire amount received from customers for all backs (copies);
4. Make an entry in the cash book (for organizations) or in the income and expense book (for individual entrepreneurs).

Fines for not issuing strict reporting forms in 2018

Since strict reporting forms are a substitute for checks for companies and individual entrepreneurs that do not use cash registers, the fines for them are serious.

Reason for the imposition of the fine	Sum
If the client was not given the SRF	Individual entrepreneur - 3000 - 4000 rubles. Companies - 30,000 - 40,000 rubles.
Accounting and storage of SRF is violated	2000 - 3000 rubles.
For the absence of BSO	RUB 10,000 - primary, RUB 30,000 - repeated

The use of strict reporting forms instead of cash register machines (cash registers) is allowed only in cases established by the legislator. In other circumstances, a fine may be imposed on the organization for not using the cash register in accordance with Part 2 of Art. 14.5 of the Administrative Code of the Russian Federation. In the article, we will consider a list of subjects of civil turnover who are allowed to do without cash register machines, and clarify what a strict reporting form looks like.

Work without a cash register in 2018 - 2019

Cases when organizations can work without the use of CCP (cash register equipment) are specified in Art. 2 of the law "On the application of CCP ..." dated May 22, 2003 No. 54-FZ (hereinafter - the law on the application of CCP):

• for settlements carried out by credit institutions;
• due to the specifics of the activity or location (for example, a rural pharmacy).
• if organizations and individual entrepreneurs are payers of UTII or individual entrepreneurs use the patent taxation system (this permit is valid until 01.07.2019 (see clause 7.1 of the Federal Law of 03.07.2016 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). who are required to apply CCP from 01.07.2018;

List of activities without CCP

Art. 2 of the Law on the Application of CRE establishes the following list of activities, the occupation of which exempts an organization or individual entrepreneur from using cash registers:

1. Sale of lottery tickets.
2. Sale at par value of postage stamps (government only).
3. Reception from citizens of scrap materials (with the exception of scrap metal).
4. Trade in printed materials.
5. Trade in ice cream kiosks and trade in bottling soft drinks, water and milk.
6. Sale of travel tickets and coupons (until 07/01/2019).
7. Trade in objects of religious worship.
8. Plowing vegetable 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 amend the list at the regional level.

In paragraph 2 of Art. 2 of the law on the application of KKT lists the types of activities in which an organization, entrepreneur or seller has the right not to use KKM. We have to admit that these types are related, among other things, to the provision of services to the population (see OK 029-2014 (NACE Rev. 2) "All-Russian Classifier of Species economic activity", Approved by order of Rosstandart dated January 31, 2014 No. 14-st.). By the population of the Supreme Arbitration Court of the Russian Federation in the resolution of July 31, 2003 No. 16, dedicated to responsibility for the non-use of cash registers, means citizens, including entrepreneurs.

Important!

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

Use of strict reporting forms instead of cash register

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

That is, the transitional 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;
• season tickets, etc.

The procedure for their registration and storage is determined in the regulation "On the procedure for making cash payments ...", approved. Resolution of the Government of the Russian Federation of 05/06/2008 No. 359 (hereinafter - Regulation No. 359).

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

We can talk, for example, about security 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 Regulation 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 01.07.2019 is allowed in the form of a typographic form.

Drawing up a document should 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 storage period for copies / tear-off coupons is 5 years. Their destruction is carried out according to the act.

Rules for filling out the form:

• clearly and legibly;
• without corrections in the form itself;
• correction of the error by crossing out the original form (inserted into the book of registration of forms) 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 against unauthorized access from the outside and keep 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 on the issued forms from automated systems.

Sales receipt form without cash register

According to Art. 493 of the Civil Code of the Russian Federation, a sales receipt is a confirmation of payment for the goods. As a rule, it is issued together with a sales receipt. But if the seller is included in the list of exclusive entities exempted from the mandatory application of CCP by 01.07.2019, then only a sales receipt can be issued to the buyer.

Sales receipt blank regulations not approved. Accordingly, an entrepreneur and an organization have the right to develop it independently, but taking into account the reflection in it of a number of details (letter of the Ministry of Finance of Russia dated 11.02.2009 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;
• the name of the organization, individual entrepreneur - the seller (you can indicate in words, you can make a layout of the form with the name on it);
• INN / OGRN;
• the name of the service that was provided to the consumer;
• service cost;
• the size of the final amount to be paid;
• date of calculation and filling of the check;
• signature authorized person with a decryption and indication of the 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 register receipt for the situation of rendering services to the population, and a sales receipt - for cases of goods being sold. Use alternative way only a number of subjects exempted from CCP before 07/01/2019 are entitled to confirm payment. Subsequently, these entities have the right either to switch to KKT, or to manufacture SRF in in electronic format/ print using an automated system. Sales receipts and SSO from 07/01/2019 can only be used by entrepreneurs exempted from the use of CCP in principle.

Today we want to tell you about what strict reporting forms for individual entrepreneurs are and what they are used for. A strict accountability form (or SSO for short) is a document confirming receipt of payment in cash or by card. It replaces the cashier's check. "Strict reporting" refers to a special accounting procedure, which we will discuss below.

The most common forms of strict reporting are a variety of receipts. For example, if you have a beauty salon, then when you receive money from customers, you can provide the following receipt:

As you can see, this receipt is intended to reflect the fact that money was received after the service was provided.

The following can also act as strict reporting forms:

• tourist vouchers;
• tickets (for example, a bus ticket);
• coupons;
• season tickets;
• and other documents.

When can BSO be used?

You can use strict reporting forms if you provide services to individuals. The fundamentals of work with BSO are determined by the Decree of the Government of the Russian Federation.

For many, the definition of a service is the presence of a code for this type of activity in All-Russian classifier services to the population. However, the letter of the Federal Tax Service dated 03/07/2014 says that individual entrepreneurs providing services to the population that are not mentioned in the OKUN also have the right to issue strict reporting forms. So you can use BSO for any type of service: if your type of activity is mentioned in OKUN - good, if not specified, but it is a service - you can always refer to the letter above.

Benefits of SSO for individual entrepreneurs

What are the advantages of using strict reporting forms?

First, there is no need to buy a cash register that costs more than ten thousand rubles.

Secondly, you are exempt from registering a cash register machine (cash register) with the tax office and training employees to work on it.

Thirdly, in the absence of a cash register, there is no need to pay for its maintenance.

Fourthly, if you are not tied to a specific place, but, for example, go to do hairstyles at the customers' house, filling out receipts is much more convenient than carrying the cash register with you and knocking out receipts.

Disadvantages of BSO

First of all, a limited scope - as we have already said, strict reporting forms are used only for the provision of services.

Secondly, you need to fill in the SRF manually - it is often more difficult than printing a check.

In addition, it is necessary to maintain special treatment storage of copies (or stubs) of documents for 5 years.

Approved SSO forms

If the type of your activity relates to insurance, travel, veterinary services, as well as services passenger transport, pawnshops and some others, then you can use the forms of strict reporting forms approved by the Ministry of Finance. One of the most common approved forms is a tourist voucher.

If you provide other services, and there is no established form of strict reporting forms for them, then you can develop a SSR yourself. The main condition is that the documents must contain mandatory details, which we will demonstrate to you in the following example.

BSO: sample filling

As you can see, the following fields are filled in in this form, in accordance with the regulation:

Name, series, six-digit number of the document;
- Surname, name, patronymic individual entrepreneur;
- TIN;
- Type of service;
- Service cost;
- The amount of payment;
- Date of calculation and preparation of the document;
- Position and full name of the person performing the operation, personal signature, seal.

The form contains information about the manufacturer and the circulation - this is also a requirement of the decree.

It is assumed that you keep the spine for yourself. The series and number of the document on the spine and on the main part of the document are, of course, the same.

Where can I get strict reporting forms?

It is best to order BSO in a printing house. Other options are possible, but printing forms in a printing house is the simplest solution for an individual entrepreneur. If the form is approved, most likely the manufacturer already has it. If it is non-standard, contacting the printing house, prepare a sample of BSO. You can do it in MS Word or in another way convenient for you.

To maintain strict accounting, each document must have a unique identifier. In our case, this is a combination of the series and the document number. When you order a new batch of BSO, it is better to assign a new batch to them. The series can be arbitrary: you can use the sequence "AA", "AB", etc. You can set a more complex combination that has special meaning for you. For example, if you print BSO in different printing houses, you can add the first letter of the name of the printing house to the series. The easiest way to support this approach is: a new order - new series and the number is serial number document in the order. Thus, the uniqueness of their combination is ensured.

When placing an order, indicate the required number of documents, the series you have chosen and the first number from which to start numbering.

You do not need to register the forms with the tax or other authorities.

Are there any alternatives to typography?

The Government Decree No. 359 of May 6, 2008 states that BSOs are produced either by printing or using automated systems. Such systems must meet certain requirements: be protected from unauthorized access, record and store in memory a unique number and a series of forms, as well as all operations over the next 5 years.

We have seen mentions on the Internet that you can make the forms of strict accountability yourself, acting yourself as a printing house (printing activity is not licensed). Although this approach is not devoid of originality, it is impossible to make BSO yourself, since Personal Computer and the printer is not suitable for this purpose. This is directly stated in the letter of the Ministry of Finance N 03-01-15 / 11-353. Even if you create strict reporting forms in Word and print them yourself, guarantee the safety of data for five years and unauthorized access to information will be impossible. And to develop a special automated system an individual entrepreneur is beyond the power.

How to keep records of SRF?

The most important condition the use of such forms is a mandatory maintenance of strict reporting.
Accounting SRF should be kept on the basis of individual numbers of forms in the ledger with numbered, stitched pages. The book must be sealed and signed by the accountant and the head of the organization. You can arrange the content in any form, but at the same time it should objectively reflect all document movements.

To fill out the register of SRF, assign responsible person... He will also oversee the registration of forms. Entrust him with their acceptance, issue, storage in a safe and inventory.

Copies of documents (stubs) confirming the amount of cash Money, bag, seal and store for 5 years. At the end of this period, but not earlier than a month after the last inventory, dispose of the roots on the basis of a destruction certificate. For example, shred them in a shredder.

Start using BSO

Thus, we have traced the entire cycle of using the BSO. We told you what strict reporting forms are, what advantages they have, how to print SRF, how to fill them out and take them into account correctly.

If you provide services to the population, you can significantly save on the operation of the cash register by replacing it with a cash register. After reading this article, you are already savvy enough and know how to do it.

Online Checkout Law -how to apply BSO, the approach to the formation of which the law changed? This issue requires special analysis both in terms of the scope of application of the SSR, and in relation to the timing of the entry into force of innovations on them. Let's consider these points.

BSO: the essence of innovations

The Law of the Russian Federation "On Amendments ..." dated 03.07.2016 No. 290-FZ, unofficially referred to as the law on online cash registers, introduced a number of significant amendments to the Law of the Russian Federation "On the use of cash registers ..." dated 22.05.2003 No. 54-FZ and to a large extent affected the use of the BSO.

The innovations directly related to the SSR include the following:

• Legal entities and individual entrepreneurs performing work for the population have been added to the circle of persons entitled to use SSR. Previously, BSO was issued only in relation to services provided to the population.
• The BSO lost the opportunity to be formed by filling out the form of this document by hand and acquired a mandatory electronic form created using a special automated device designed to create the BSO. However, it can be printed with this device.
• The automated devices used to form the cash register turned out to be equated to the new generation of cash registers and must meet the mandatory requirements for it. This circumstance automatically introduces persons who draw up SRF into the circle of those for whom the use of CRE is mandatory.
• New cash registers (online cash registers) are distinguished by the possibility of direct communication with the Federal Tax Service Inspectorate in real time, which causes the transfer to tax authority comprehensive data on the sale at the time of its execution.
• The composition of the required SSR details generated on new online devices is changing by increasing their detail and adding new information.

In addition, the law of 03.07.2016 No. 290-FZ changed the composition of persons entitled not to apply CRE. In terms of providing services and performing work, the changes are as follows:

• Added to the list of legal entities and individual entrepreneurs providing services:
  • for the repair and dyeing of shoes;
  • for the manufacture and repair of metal haberdashery and keys;
  • caring for children, the sick, the disabled and the elderly;
  • for plowing vegetable gardens and cutting firewood;
  • for carrying things;
  • for renting out personal housing - for individual entrepreneurs.
• Excluded from the list:
  • working on UTII;
  • Individual entrepreneurs using the patent system.

Thus, persons applying SRF need to analyze their situation, bringing it into compliance with the provisions of the updated version of the law of 22.05.2003 No. 54-FZ. Perhaps they have reasons not to use cash equipment at all, or because of the cancellation of the exemption for the use of cash register equipment for special modes, it will be more convenient to switch to issuing not cash register receipts, but cash receipts.

What will be the devices for issuing BSO

EKLZ and fiscal memory are disappearing from new online devices, and access to the Internet and fiscal storage are becoming a mandatory accessory. The drive is a removable unit that stores a certain amount of sales data, protects it from corrections and transfers the information to the tax office. As it fills up, the drive must be replaced, and the online device itself must be re-registered.

Each copy of the drive, as well as the KKT, must be registered with the IFTS. However, the registration procedure will become easier by converting it into an electronic one.

The used drives, as well as KKT, possible for use, must be listed in a special register. All drive instances are numbered sequentially.

Electronic data transmission to the IFTS is provided through the fiscal data operator, the conclusion of an agreement with which is mandatory.

When innovations in SSR become mandatory

Changes in the part of SRF made by the law of 03.07.2016 No. 290-FZ are divided into 2 groups:

1. Changes that improve the situation of persons using SSR. These should include the expansion of their circle and the addition of the list by those persons who have the right not to apply CCP. These changes take effect from the date of entry into force of the Law dated 03.07.2016 No. 290-FZ: 15.07.2016.
2. Changes that worsen this situation. These include all other innovations. First of all, this is the need to register a cash register on online devices, entailing the emergence of the obligation to use CCP, and secondly, the abolition of the exemption from the use of cash registers for those working on UTII and for those applying the patent system. Given the fact that these changes apply to persons who previously enjoyed the exemption, a special date has been set for them to start the mandatory use of online cash registers (07/01/2018), which comes in 1 year. later date(01.07.2017) specified in the law for persons who were not previously exempted from the use of CCP (clause 7-9 of the law of 03.07.2016 No. 290-FZ).

Early transition to online interaction with the IFTS

Since the transition to the use of online devices for issuing SRF is inevitable, although it will become mandatory only from the second half of 2018, there may appear those who wish to start using them ahead of schedule. The law allows it. The commencement of such work will be deemed to have been carried out on a voluntary basis.

Moreover, until 02/01/2017, you can register an old-style device, only the period of its application will be limited on 06/30/2017 (clause 3 of article 7 of the law of 07/03/2016 No. 290-FZ). But from 01.02.2017 only online devices will be registered in the INFS (clause 6 of article 7 of the law of 03.07.2016 No. 290-FZ).

To start working on equipment that meets the new requirements, you will need:

• acquire an automated device, which forms the SRF, and a fiscal accumulator for it, entered in the registers approved by the Federal Tax Service;
• provide connection of the device to the Internet;
• register with the IFTS both the automated device itself and the fiscal accumulator;
• conclude an agreement with the fiscal data operator, through which sales data will be transmitted to the IFTS.

If the automated device has already been used by the taxpayer for registration of BSO, but does not meet the new requirements, then there may be a way to modernize it. Therefore, before buying new equipment, you need to inquire at the TEC about the possibilities of modernization.

Sanctions for violation of the new procedure for the use of SSR

The administrative responsibility provided for by Art. 14.5 of the Code of Administrative Offenses of the Russian Federation, which, with the entry into force of the law of 03.07.2016 No. 290-FZ, also introduced a number of changes that increased the sanctions. Responsibility for registering BSO persons will come:

• for non-use of CCP (clause 2 of article 14.5 of the Administrative Code of the Russian Federation) - from 01.07.2018;
• for repeated non-application with a significant amount of violation (clause 3 of article 14.5 of the Administrative Code of the Russian Federation) - from 01.07.2018;
• for the use of CCP not responsible established requirements or the procedure for registering it (clause 4 of article 14.5 of the Code of Administrative Offenses of the Russian Federation):
  • from 01.02.2017 - for those who started using online devices ahead of schedule,
  • from 07/01/2018 - for those who have begun to apply them by virtue of the obligation to do so.

Outcomes

Law of 22.05.2003 No. 54-FZ, as amended on 03.07.2016, obliges the issuers of SRF to do this on automated devices similar to online cash registers. This change becomes mandatory from 01.07.2018. Until this day, the use of devices of a new type for the formation of the SSO is voluntary.