home Credit New requirements for electronic checks and BSO. Forms of strict reporting for individual entrepreneurs BSO ENVD trade sample

New requirements for electronic checks and BSO. Forms of strict reporting for individual entrepreneurs BSO ENVD trade sample

What it is

A strict reporting form is a fiscal document that, instead of cash receipt can form for their clients organizations and individual entrepreneurs engaged in the provision of services to the population.

Until July 1, 2019, organizations and individual entrepreneurs, regardless of the chosen taxation system, had the right not to use a cash register, but instead of cash receipts, issue strict reporting forms printed in a typographical way to their customers.

From July 1, 2019 paper forms cannot be used as a substitute for cashier's checks. This is due to the fact that all fiscal documents must be transmitted via the Internet to the Federal Tax Service. Therefore, BSOs should be formed at special BSO-CREs or regular online cash desks. To print them, you need to choose devices that have the letter “F” in the name - they are equipped with a printer.

Paper forms of strict accountability were used as an alternative to checks and allowed not to purchase a cash register. Now, when they need to be formed on the cash register, the use of BSO does not make sense for most companies and individual entrepreneurs. However, this does not mean that paper forms are completely prohibited. If it is convenient and necessary, you can continue to issue them, but at the same time generate a check at the online checkout.

note, from July 1, 2019, issue typographic BSO without issuing a check is possible only in cases where the business is exempt from the use of cash registers, and at the same time the law does not require any document to be issued with certain details.

Thus, typographic BSOs in 2020 can be used at will:

Sole proprietorship without employees from the service sector. For them, there is a deferral for the application of CCP until July 1, 2021. At the same time, they are not obliged to issue any settlement documents, but they can do this at their own request or at the request of the client;
other business entities exempt from the use of cash registers (Article 2 of Law 54-FZ on cash registers), if they do not have to issue a document with specific details;
other companies and individual entrepreneurs from the service sector - only not instead of, but in addition to the check of the online cash register.

If BSOs are used instead of cash receipts, they must be generated on a special BSO-KKT or a regular online checkout.

For some types of activities, there are BSO forms developed by the state. Here they are:

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

However, from July 1, 2019, the above paper forms are also valid only with the simultaneous formation of a cash receipt. For example, if a customer is issued a train ticket, the following options are possible:

Ticket purchased at in electronic format. The buyer is sent an electronic travel document with the details of the cash receipt printed on it, including a QR code. Or he is sent an electronic ticket and a separate check of the online cash desk in electronic form.
Buy a paper ticket. The buyer is issued a standard form of a railway ticket (approved by the BSO) + a check from the online cash desk. Or he is given a standard ticket form, which contains the details of the check, including a QR code.

Companies from the field of culture and art it is necessary to apply BSO if they want to get exemption from paying VAT. It is provided if tickets are sold in the form of an approved document. However, this does not relieve them of the obligation to use online CCP. That is, in order not to break the law and get exemption from VAT, cultural institutions need to generate a cash receipt and issue a paper ticket (BSO from the order of the Ministry of Culture No. 257). By the way, the ministry has developed a new ticket form, and after approval it will replace the current BSO form.

BSO and OKVED2, OKPD2

Previously, in order to apply the BSO, it was necessary to make sure that the codes for your activity are in the OKUN (all-Russian classifier of services to the population). But from January 1, 2017, to replace this directory, new classifiers were put into effect - OKVED2 (029-2014) and OKPD2 (OK-034-2014).

In the event that there is no unequivocal understanding of whether it is possible to use the BSO or not, it is best to contact the local tax office and clarify this issue.

BSO forms (what applies to them)

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

Organizations and individual entrepreneurs can themselves develop the form of a strict reporting form that it will be convenient for them to use in their activities, but on condition that it contains list of required details(Article 4.7 of Law 54-FZ).

List of required details of the BSO form

Title of the document;
serial number for the shift;
date, time and place (address) of the settlement;
name of the user organization or surname, name, patronymic of the individual entrepreneur;
User TIN;
the system of taxation applied in the calculation;
sign of settlement (income, return of income, expense, return of expense);
name of goods, works, services, payment, payments, their quantity, price per unit, taking into account discounts and extra charges, cost, taking into account discounts and extra charges, indicating the VAT rate (individual entrepreneurs in special modes may not indicate the name and quantity until 01.02.2021);
the amount of the calculation indicating the rates and amounts of VAT at these rates;
form of payment (payment in cash and (or) non-cash), as well as the amount of payment in cash and (or) non-cash;
position and surname of the person who made the settlement with the buyer;
registration number CCP, on which the BSO is formed;
serial number of the fiscal drive model;
fiscal sign of the document;
the address of the website of the authorized body, on which the verification of the fact of recording this calculation and the authenticity of the fiscal sign can be carried out;
subscriber number or e-mail address of the buyer (if the BSO is electronically sent to him by phone or email);
sender's email address;
serial number of the fiscal document;
shift number;
fiscal sign of the message;
QR code.

Where to get BSO

BSOs are strictly accountable documents, so they cannot be printed on a regular printer. Until July 1, 2019, it was possible to produce strict reporting forms in two ways:

Method 1. Order at a printing house (with the right to issue BSOs) - has not been working since mid-2019.

The cost of BSO in the printing house was approximately 3 rub. per piece(but it may be different depending on the region, type of form and volume of circulation).

Method 2. Print using an automated system

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

Such devices had to protect forms from unauthorized access, as well as identify, record and store information on all operations with forms for at least 5 years (including a unique number and series).

In 2020, BSOs are created with the help of automated system BSO-KKT or a regular online cash register, which you need to buy and register with the Federal Tax Service.

Advantages and disadvantages of BSO

The use of strict reporting forms in activities previously provided a number of advantages: there was no need to buy a CCP, register it with the Federal Tax Service and spend money on servicing the device, and besides, during field activities (photo shoots, wedding hairstyles, etc.), it was easier to write out a BSO than carry a KKM with you. However, since mid-July 2019, when BSOs began to form on cash register those benefits are gone.

In turn, strict reporting forms have a serious problem compared to cashier's checks. flaw: limited use - only for public services.

Accounting, storage, issuance and write-off of BSO

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

Depending on the method of manufacturing the forms, it is necessary to take into account in different ways:

Accounting for printed forms

When BSOs were printed in a printing house, there was a special procedure for their accounting. Since these forms must be kept for 5 years, their correct accounting is still relevant today.

The BSO must be accepted by the employee responsible for their storage, accounting and issuance (either the manager himself or the individual entrepreneur). An agreement on material liability must be concluded with this employee.

During the acceptance of the BSO, the compliance of the actual number of forms, as well as their series and numbers with the data indicated in the accompanying documents from the printing house, is checked. After that, an act of acceptance of the BSO is drawn up.

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

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

Paper forms are recorded in the BSO accounting book. There is no approved form of the journal, so companies and individual entrepreneurs have the right to develop their own version. The pages of the book are numbered, laced and signed by the head and chief accountant (or individual entrepreneur), and also sealed.

At the time of receiving money from the client, an authorized employee filled out the BSO. He handed over the main part of the form to the client, and kept the tear-off spine (or a copy) for himself. An incoming cash order was issued for the amount of money received (the stub or a copy of the BSO serves as a document confirming the receipt of money).

The roots (copies) of the forms were packed in bags and sealed. They should be stored in within 5 years. At the end of this period, it is tedious to dispose of the documents and draw up an act on the write-off of the BSO (corrupted and defective forms are disposed of according to the same act).

Accounting for forms made using an automated system or online cash register

Forms made using an automated system are taken into account by it itself. The BSO system or conventional CCP captures and stores in memory data on all printed BSOs. For this reason, the accounting book of the BSO no need to lead.

The procedure for issuing forms, as well as the algorithm for storing and destroying spines (copies) for BSOs made in a printing house and for forms printed using an automated system - the same.

BSO Filling Sample

You can see a visual example of filling out a strict reporting form on this page.

Control over the use of BSO

Control over compliance with the rules for the use of strict reporting forms is carried out by employees of the Federal Tax Service. In the case of checking the BSO for periods up to mid-2019, it is necessary to provide the inspectors with a book of their accounting or information from an automated system on the number of issued forms. From July 1, 2019, data from the BSO are received by the Federal Tax Service immediately after the formation of the form, while the taxpayer stores information about their formation in the memory module of the online cash register - the fiscal drive.

Penalties for non-issuance of BSO

If, when accepting payment for services rendered to an individual, an organization or individual entrepreneur does not issue a strict reporting form generated on a CCP, or does not knock out a regular cash receipt, a fine may follow in accordance with Article 14.5 of the Code of Administrative Offenses. Paragraph 2 of this article contains sanctions for non-use of cash registers. The penalty will be:

for IP - 25-50% of revenue without BSO or check, but not less 10 thousand rubles;
for organizations - 75-100% of revenue, but not less 30 thousand rubles.

If the BSO (or check) is not issued or sent to the client in electronic form, then a fine may be imposed under paragraph 4 of Art. 14.5 of the Code of Administrative Offenses. Individual entrepreneurs will be fined 2,000 rubles, and organizations - 10,000 rubles.

Also for non-compliance with the procedure and terms of storage of strict reporting forms, for individual entrepreneurs and officials organizations are subject to a fine of 2 000 before 3 000 rubles (Article 15.11 of the Code of Administrative Offenses of the Russian Federation).

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

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

Individual entrepreneurs who provide certain services and have chosen a simplified taxation system may not purchase a cash register. In this case, instead of cash receipts, they will need to provide customers with special strict reporting forms for individual entrepreneurs in 2020. It should be borne in mind that it is allowed to issue a BSO only for the provision of services to the population and individual entrepreneurs, therefore, for all settlements with organizations, cashier's checks are required to be issued.

When can BSO be used?

Strict reporting forms are allowed for use only when an individual enterprise provides any services (whether it be at least field work, at least a haircut in a beauty salon). BSO is not used in all other cases.

What is BSO for IP

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

The use of strict reporting forms in entrepreneurial activity regulated by Government Decree No. 359 of May 6, 2008. It is recommended to download a sample BSO form for individual entrepreneurs as an example to understand the structure of the document.

In 2020, individual entrepreneurs can independently create a form of a strict reporting form that would be convenient for them to use in their work, but the main condition must be met - the form must include a list of all required details.

Required details that must be specified in the BSO:
Name of the document, its series and number;
Full name and position of the person who is responsible for issuing the form and its correctness;
The signature of the responsible person and the seal of the individual entrepreneur;
Services provided and their cost;
The price of payment made in cash or by means of a payment card;
Dates of drawing up the document and its payment;
Other information characterizing the specifics of the services provided by the enterprise.

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

Handwritten BSOs cannot be used for the following activities:

Services for the provision of parking spaces;
Receipts or subscriptions for the provided services of a veterinary nature;
Issuance of various transport tickets;
Issuance of pledge tickets and safe receipts of the pawnshop;
Organization of tourist and excursion routes.

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

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 by an automated system (often based on cash registers), which do not require registration with the tax office.

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

There are only two ways to get a BSO for an individual entrepreneur on the simplified tax system for the provision of services in 2020:

Typographic way. Before downloading a sample for it, you need to make sure that it matches established order and everyone necessary requirements. The form must necessarily reflect the following information about its manufacturer: its name in abbreviated form, tax identification number, address, order number, circulation size and year of printing. The above information is mandatory. Downloading samples from the Internet does not raise any questions, and the cost of printing them at a printing house in Moscow is about three rubles apiece (the price may vary slightly in the regions or the size and type of the form, as well as the required circulation volume). In the printing house for any service, there is a high probability that there will be ready-made templates BSO - both standard and detachable (their cost fluctuates around hundreds of rubles), so it will not be difficult to find where to buy BSO for individual entrepreneurs.
Application of an automated system. This method does not imply anything complicated - this is a special device, which is understood as an inventory that looks like a cash register, but has a lower cost and other functionality. It is used to store accurate reports on blanks for the required five-year period and boasts protection against unplanned memory breaches, as well as filling and releasing SRFs, providing numbering with the current series. 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 of it). It's easier to take strict reporting form for individual entrepreneurs with a detachable 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 of strict reporting for individual entrepreneurs in 2020 with a tear-off part will help to study its features.

Most forms are filled out immediately after receiving cash payment or after making a payment with a bank card. It is not allowed to issue a BSO late, or, conversely, premature issuance of a document.

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

The funds issued with the help of the BSO during the day are added up. Their full amount is calculated income cash warrant(in cases where an entrepreneur maintains such documentation, this is not necessary).

The principle of accounting and inspection

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

The inspection and accounting of the BSO under the simplified tax system is carried out by a person appointed by the entrepreneur, with whom an appropriate agreement was concluded on 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 documentation is carried out by means of an actual assessment of the number of forms and verification of the numbers and series of papers provided with the accompanying document. Based on the results of the inspection, the trusted person writes an act of acceptance of the BSO. Only after its signature by the owner of the IP is it allowed to use the received forms.

Pros and cons of BSO

Among the advantages of using BSO, in addition to saving on cash register we can highlight the absence of the need for its registration - you do not need to go to tax service. In addition, you do not have to train employees to work with it. Among the minuses is the constant filling, accounting and storage of forms for five years.

Video: when to issue a BSO?

There are many insinuations and rumors about the possibilities of using BSO in 2017. Some of them are provoked by a too straightforward interpretation of the letters of the Russian Ministry of Finance. Let's try to clarify the situation.

Let us turn to the definitions contained in Article 1.1 of the Federal Law of May 22, 2003 No. 54-FZ on settlements using CCP:

strict reporting form - a primary accounting document equivalent to a cash receipt, generated in electronic form and (or) printed using an automated system for strict reporting forms at the time of settlement between the user and the client for the services rendered;
automated system for strict reporting forms - cash register equipment used to generate strict reporting forms in electronic form, as well as print them on paper.

From the above wording, it follows that the paper form of the BSO is created at the time of settlement with the buyer. It turns out that BSOs, pre-printed in advance, can no longer be used. Is it so?

Printed letterheads extended life

In fact, with regard to the application of the BSO, one should be guided by a different rule - paragraph 8 of article 7 of the Federal Law of 06/03/2016 No. 290-FZ on amendments to the basic law on cash registers. It stipulates that the BSO can be issued in the same manner until July 1, 2018. So - as before, one should be guided by the Decree of the Government of the Russian Federation of 06.05.2008 No. 359 "On the procedure for making cash payments and (or) payments using payment cards without the use of cash registers."

Clause 4 of Decree 359 allows the use of both printed forms and forms generated using automated systems. At the same time, the requirements for automated systems are established by paragraphs 11 and 12 of Decree 359. In them we are talking not at all about a printing device, but about a system that provides protection, fixation, storage of information about the form of a document. Please note: similar requirements apply to cash registers. Therefore, a simple computer cannot be used to generate strict reporting forms (letter of the Ministry of Finance of the Russian Federation dated November 7, 2008 No. 03-01-15 / 11-353). Nevertheless, no one canceled the typographical forms of the BSO.

Therefore, the definition of BSO provided in Law No. 54-FZ is not applicable until July 1, 2018.

Trust but check

Based on the norms of Law No. 54-FZ, the Ministry of Finance of Russia, by letter No. 03-01-15/25765 dated April 27, 2017, clarified that strict reporting forms issued by organizations and individual entrepreneurs “after 07/01/2018 must be formed using cash registers”. In the main, officials are certainly right: an automated system for strict reporting forms will be considered cash register equipment(as determined by the legislator). However, some of the wording of this letter requires clarification.

Firstly, formally the procedure for applying the BSO will change not after July 1, 2018, but starting from this date. From the standpoint of civil law, “before” means that the action can be committed before the specified date (Article 190, Clause 1, Article 194 of the Civil Code of the Russian Federation). In its turn the federal law dated 03.06.2011 No. 107-FZ "On the calculation of time" (clause 7, article 2) defines a calendar day as a period of time lasting twenty-four hours, having a serial number in the calendar month. The onset of an inevitable event indicating the end of the deadline - 00 hours 00 minutes on July 1.

note

The letter from the Russian Ministry of Finance gives the impression that BSO can be sent to the buyer via e-mail. Meanwhile, at present this procedure does not work.

As a result, the deadline for applying typographic BSOs falls on June 30, 2018, but this is Saturday. Therefore, the last day of the deadline is transferred to the first working day - Monday, that is, July 2, 2018. Reason - Article 193 Civil Code RF. It turns out that new order will take effect after July 1, 2018. The officials were wrong.

Secondly, the letter states that BSOs “are issued by organizations and individual entrepreneurs who perform work and provide services to the public.” The authors of the letter merely reproduced the wording used in Law 299-FZ. But the use of BSO in the calculations for the work performed was never allowed. Forms can still be used only in the case of the provision of services to the public.

Thirdly, the letter gives the impression that the BSO can be sent to the buyer by e-mail. Meanwhile, at present this procedure does not work. BSOs in electronic form acquire the right to exist after July 1, 2018.

The rules for using the BSO are regulated by the Federal Law of May 22, 2003 No. 54-FZ. In the event that an individual entrepreneur provides domestic services to the population and does not use cash registers, he must issue the BSO to the client when paying for the services rendered, while until July 1, 2018 the procedure for applying the BSO remains the same. Federal Law No. 290-FZ of July 3, 2016 (clause 8, article 7) provides for a phased transition to online cash registers and, in fact, automated systems for BSO equated to them. Thus, until July 1, 2018, it is allowed to apply BSO in accordance with the procedure determined by Decree of the Government of the Russian Federation dated May 6, 2008 No. 359.

BSO can only be used when providing services to the population, i.e. individuals who applied for the satisfaction of household or personal needs not related to the implementation of entrepreneurial activities. For settlements under contracts with legal entities and individual entrepreneurs BSO cannot be issued. A strict reporting form should be issued without fail, since this is a document equated to a cashier's check and its failure to issue it entails all the unfavorable moments similar to the fact of not issuing a cashier's check. This rule applies to all entrepreneurs and does not depend on the applicable taxation system. Arbitrage practice about "issuing or not BSO when providing services to the population of individual entrepreneurs on UTII or PSN" is contradictory. There are decisions both in favor of the taxpayer and in favor of the tax authority.

Currently, BSO can be made by printing or on its own with an automated special software tool and a printing device.

Forms of strict reporting, made by printing, must contain the details of the printing house (name, TIN, address), BSO circulation, order number and year of execution.

An individual entrepreneur has the right to develop the BSO form on his own, except when the BSO is approved by the Ministry of Finance of the Russian Federation for certain types of activities, for example, veterinary, travel services, insurance services.

When developing your own BSO form, the mandatory details are:

name of the BSO (for example, receipt);
six-digit number and BSO series;
surname, name, patronymic IP;
TIN and location of the individual entrepreneur who issued the BSO;
type and cost of services rendered;
the total amount of services rendered;
date of payment in cash or using plastic cards;
date of filling in the BSO;
position, full name of the person who accepted the money, and his handwritten signature;
seal, if used by an individual entrepreneur.

Also, an individual entrepreneur can use the forms provided for by the order of Rosbytsoyuz dated June 30, 2008 No. 14, they fully comply with the requirements of clause 3 of Decree of the Government of the Russian Federation No. 359.

BSOs are of two types:

Type of BSO with the main (tear-off) part, which is issued to the client, and the spine, which remains with the individual entrepreneur. Both parts are filled in identically.

A sample of filling the BSO with a detachable part:

2. BSO type, when the original and its copy are filled out at the same time. In this case, a copy is given to the client, and the original remains with the individual entrepreneur.

A sample of filling out the BSO while filling out a copy:

When filling out forms of strict reporting, strikethroughs and corrections are not allowed.

The form must be filled out clearly, legibly, without blots. When filling in the details, you can use a stamp that contains all the required details of an individual entrepreneur. When ordering a BSO in a printing house, the forms are immediately impregnated with a special compound, and when filling out the BSO, a copy is filled in automatically. Damaged forms are crossed out, but not destroyed, but are attached to the BSO accounting book for the day on which they were filled out and stored for five years.

Accounting for strict reporting forms made in a typographical way is kept in a special BSO accounting book.

BSO is a document confirming the receipt Money in cash or non-cash form (by card payment) from the client for the service rendered. The strict reporting form is almost in its meaning analogue, so the company can choose what it would be best to use - a document of this type or a cash register.

Concept and forms

A 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 enterprise is a legal entity, then it is impossible to issue this document to it - a non-cash settlement is carried out with them. OKUN is a classifier of services for the population, which contains their list and full name. It is of an all-Russian character.

BSO can include receipts various types, subscriptions, travel tickets for transport, outfits issued by the enterprise, coupons.

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

For the provision of parking services - approved by the Ministry of Transport.
Forms with the name "Ticket", "Subscription" and "Excursion ticket" - from the Ministry of Culture.
To pay for veterinary services "Receipt" - in accordance with the Order of the Ministry of Finance of the Russian Federation.
In the work of pawnshops, the "Safe Receipt" and "Pledge Ticket" are used, which were approved by the Ministry of Finance of the Russian Federation.
Form "Tourist ticket", which was approved by Order No. 60n of 07/09/2007.
BSO for various types of transport tickets and baggage checks.

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 the 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 props:

The form can be issued in two forms - paper, then information about it is automatically entered into the database, and electronic, when the data about the document is in without fail go to email address service recipient or via SMS notification.

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

In case of cash settlement, registration takes place in the following way:

Fill in the fields in the document by entering the correct data. In the absence of some data, the field must be left blank and put a dash in it. The signature has not yet been put.
Receive funds.
Place money in front of the client.
Put your signature on the form.
Having announced the size of the change, transfer it along with the form.

By card payment:

Take a card.
Fill in the BSO, without a signature.
Carry out a payment transaction.
Sign.
Send 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 a check and cash register equipment 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 money as payment for services must issue either a cash receipt or a sales receipt to the client.

An enterprise that issues instead of a check must monitor the correct content of the document and its compliance with the legislation of the Russian Federation.

A check can be replaced when settlements with the public are made in cash (when working with legal entities, it is impossible to replace a check with a BSO), when services are provided, and not goods are sold, if the activity takes place in 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 item may result in it being invalidated.

Features of the new BSO

Federal Law No. 290 introduced many changes to the previous procedure for working with a document. Without fail, the rules will come into force in 2018 from July 1. Due to changes of this kind, transformations will also affect the content of the document, its design. The document must include certain information:

Who provides services: name of the enterprise (its TIN, address), data on the selected taxation system, shift in which the document is issued, full name of the responsible authorized person carrying out the procedure.
About the nature of the payment being made- the name and number assigned for the shift, the characteristics of the payment - a return operation or a sale, the name of the service provided, the volume of the service, the price for 1 unit. and the total amount payable with VAT included in it, as well as the method of depositing funds (cash and non-cash).
Fiscal type information. Here the serial and registration number of the device, the sign of the fiscal type, the identification number of fiscal information, the transfer code, the address and name of the OFD operator, as well as the code combination of the QR type are indicated.

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

The drive requires regular systematic replacement, and new element- registration in tax authority. This can be done over the Internet without a personal visit. To transfer data, an enterprise must conclude an agreement with the OFD operator.

Accounting, storage, inspection, issuance and write-off

To carry out accounting, the first step is to appoint responsible person for the issuance of BSO. He signed a liability agreement. In the presence of a specially assembled commission, he accepts forms.

For both individual entrepreneurs and other enterprises of any form, to account for 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.

It contains information on the receipt of forms and their issuance to authorized persons. If you have an automated system, you do not need to keep a book.

Documents of strict accountability, issued from the printing house, are kept either in a separate room, office, or in a special heat-resistant safe. They are filled in duplicate. In one copy, they are issued only if there is a tear-off part, which remains with the seller.

With corrections and corrections, the form is not issued. Damaged samples should be crossed out and applied to the accounting book. Defective and second copies are stored 5 years, and then destroyed within a month after the inventory. Unused but valid forms have no expiration date. When writing off, a certain act is drawn up.

The write-off act is recorded on the basis of the inventory of strict reporting documents, which is carried out at the same time with the cash register. Based on the results of the audit, surpluses or shortages can be identified. To implement the IP procedure, it is necessary to create special authorized commission, after which the results fit into the form INV-16.

Accounting BSO:

Dt 10 Kt 60- accounting as part of inventory;
Dt 19 Kt 60– VAT from the cost of strict reporting documents;
Dt 68.1 Kt 19- the amount of VAT accepted for deduction;
Dt 006- displaying a conditional assessment when buying;
Dt 20 (44) Kt 10– put into use;
Kt 006- written off the cost.

BSO tax accounting, 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 acquiring forms, having previously fixed this in the accounting policy.