home All hormones What are strict reporting forms? What documents relate to BSO

What are strict reporting forms? What documents relate to BSO

The article below will provide a detailed breakdown of the BSO. All organizations, including individual entrepreneurs, carrying out cash transactions or payments using bank cards, must own cash register equipment (CCT).

But it is allowed not to use a cash register when performing certain operations. In this case, when making cash settlements with the population, appropriate strict reporting forms must be issued

You need to understand that the Federal Law provides for the provision of services and the sale of goods specifically to individuals. In other words, if an agreement is concluded between an individual entrepreneur and a legal entity that provides for payment in cash, cash register is required in this case.

The Government of the Russian Federation has established a procedure for recording, storing and disposing of forms in the event of settlements using them.

The type of activity of the entrepreneur determines the number of BSOs that he must use in his work. Most often this is the provision of certain services. An entrepreneur can engage in transport, housing and communal services, consumer services, and tourism services; they may be of a legal nature; an individual entrepreneur can also work in the field of education, public catering and trade. Forms are used only for settlements with individuals and individual entrepreneurs. When interacting with organizations, a cash register is required, but BSO is not used.

Types of BSO

What is BSO? In terms of significance and accounting, the following are cash receipts:

receipts (for example, studio receipts);
tickets (railway, air, theater, concert);
travel cards;
coupons (for food);
vouchers (sanatorium, vacation);
subscriptions (to fitness rooms, visits to beauty salons).

All forms are approved by the Ministry of Finance of the Russian Federation. Strict reporting forms can also be offered for consideration by submitting an appeal.

What should I include in my application?

It should indicate:

detailed description of the form;
printed sketch;
proposals for protecting the form from counterfeiting;
sample completed form with instructions;
list of services for which this form can be used.

All approved forms can be used by all organizations. This also includes individual entrepreneurs who provide services using agreed forms. The list of BSOs for individual entrepreneurs is individual, depending on the type of activity.

But in cases where the forms are not approved for any type of activity, cash register equipment must be used for calculations.

The validity periods of the BSO, which are approved by the Ministry of Finance, are established by the same department. Certain deadlines may be extended, but provided that the form is valid at the time of application.

If the samples have been developed, but have not yet come into effect, then you should work according to the old ones. Not everyone knows what BSO is.

Mandatory items in strict reporting forms

The following details have been approved by the BSO:

information about who and when the form was approved;
name of the form, series and six-digit number;
code of the form of strict reporting forms for OKUD;
name of the enterprise or individual entrepreneur who issued the form;
Legal INN persons or individual entrepreneurs;
types of services provided;
quantitative unit of measurement of services;
total price of services in ruble terms;
settlement date;
position, full name of the person authorized to perform the transaction;
place of personal signature;
stamp of the organization or individual entrepreneur for the BSO.

Ticket details

There are less strict rules for tickets. They should not contain many details that are mandatory. It must unconditionally contain: name, series, 6-digit number, OKUD form code, name of the organization or individual entrepreneur that issued the form, type of service or transport, cost in monetary terms.

It is noted that strict reporting forms must be produced in a typographical way, since they must contain the name of the manufacturer of the form, TIN, and address. The circulation, order number, and year of execution are also required. Although there is no direct reference to this point in Regulation No. 171.

Let's look at what BSO is and how they are made.

Release of protected BSO

As for the process of producing strict reporting forms, they can be produced in the usual printing way. Only counterfeit-proof BSOs are subject to licensing. What does it mean?

Security printing products are paper products, including securities, that must be protected by regulations of the President of the Russian Federation, the Government of the Russian Federation, resolutions of local governments, collegial decisions of persons, made using typographic, holographic, microprocessor, information and other methods protection of paper products, preventing counterfeiting of such strict reporting forms.

BSO manufactured with various degrees of protection should be produced only at printing enterprises or, possibly, at any other enterprises licensed by the Ministry of Finance of the Russian Federation and complying with the relevant technical requirements.

Production of strict reporting forms that are not protected from counterfeiting

In accordance with Federal Law No. 128-FZ, trading in such forms does not require a mandatory license. Strict reporting forms are products of the printing industry. Therefore, the series and numbering are indicated in the appropriate way.

The production of security paper products is a full cycle of printing work, therefore the production of similar products at other enterprises is not allowed. Moreover, the sale of protected documentation can only be carried out by the manufacturer without any intermediaries for the customer or his representative.

Independent production of such strict reporting forms using well-known computer technology is contrary to legislative acts. Therefore, BSO with mandatory protective components are allowed to be manufactured only at printing enterprises that have the appropriate license. In this case, a legal entity or individual entrepreneur independently assigns a series of forms when placing an order for the production of a strict reporting form (SRF) in a printing house. What about other data? The number within the corresponding series of a specific next form is affixed by the printing house.

During production, it is allowed to make changes to the documentation that relate to the expansion or narrowing of some columns, taking into account the inclusion of details in them.

Filling out documents

Let's consider the correct use of BSO.

The strict reporting form must be completed as a carbon copy with at least 1 copy. The presence of tear-off parts is also allowed. Absolutely all items contained in the form must be completed. If for some reason a legal entity or individual entrepreneur does not have certain information, a dash is placed in the corresponding line.

BSO must be filled out clearly, correctly and legibly. The use of carbon or self-copying paper is mandatory if the form does not have a tear-off section. Corrections, erasures, and amendments when filling out documents are strictly not allowed.

Accounting for damaged forms

It was previously noted that all strict reporting forms are numbered in the printing organization. Therefore, all damaged or incorrectly filled out papers must be kept, crossed out and attached to the reporting for the previous working day on which they were used.

A form is a primary accounting document with only all lines filled in, with all details, signed by the official indicated on it. In other words, it must have legal force. An exception is tickets for travel on public transport of any type. In such cases, a check may not be used. BSO with numbering is equated to it.

Accounting

Legal entities and individual entrepreneurs must keep records of forms by name, number and series of the document. For this purpose, a special book is opened, similar to a cash register. It is called “BSO Accounting Journal”. The sheets must be laced, numbered, sealed, and signed by all the main persons of the legal entity or individual entrepreneur. The form of the book is usually developed independently and fixed in the accounting policies of the organization, since there is no unified form of such a book.

What is BSO in accounting?

Reflection in accounting and tax accounting

In order to provide any service, an organization or individual entrepreneur will need to make some expenses. So, these same expenses account for the purchase of strict reporting forms. We give an example below.

In accounting, these costs are reflected in PBU 10/99. They are included in expenses for ordinary activities.

Off-balance sheet account 006 “Strict Reporting Forms” in the Chart of Accounts has a special purpose - recording all information about the availability and movement of BSO, issued for reporting or in storage.

All forms, including those purchased by accountable persons, are reflected in the valuation, for example, 1 ruble, which is conditional, in the debit of account 006. This makes it possible to take into account all of them, down to the last one in storage. In the same way, the write-off is in a conventional unit, for example 1 ruble. This operation is reflected in off-balance sheet account 006. It is mandatory to provide documents about used or damaged forms. All accounting and movement are carried out for each of them and for each storage location.

The tax base for income tax is reduced in proportion to the expenses of legal entities for the purchase of strict reporting forms. You also need to take into account that the amounts spent on the purchase of BSO should be immediately expensed, without waiting for their gradual use.

There is a tax deduction for individual entrepreneurs, and it is equal to the amount of expenses incurred when purchasing forms.

Storage and write-off of BSO

The storage, receipt, and issuance of strict reporting forms should be the responsibility of an employee of a legal entity or individual entrepreneur with whom it is necessary to conclude an agreement, in accordance with the legal legislation of the Russian Federation. This is usually a liability agreement. Entirely all accounting is assigned to the material person under the contract. The cashier remains responsible for issuing strict reporting forms. This also applies to their reception and storage.

On the day the strict reporting forms are received, the head of the organization or individual entrepreneur must appoint by order a commission for the acceptance of the BSO, and the employee responsible under the contract must accept them. The task of all commission members is to check whether the actual number of strict reporting forms corresponds to their series and numbers within the series. Check the acceptance data with the data in the manufacturer’s documents. After acceptance, a collective act is drawn up, approved and signed by the manager or individual entrepreneur. Then, on the basis of this act, the person responsible for the forms under the liability agreement registers the accepted forms.

Ensuring safety

At the enterprises of an individual entrepreneur, for an employee who is responsible for storing, accepting and issuing strict reporting forms, the maximum possible conditions must be created to ensure the safety of the forms. Usually, special metal cabinets and (or) safes in which they are stored are purchased specifically for these purposes. In this case, the keys are kept by the person financially responsible for the forms and by the chief accountant.

In some cases, there are specially equipped rooms. Here forms are stored in large quantities and there are not enough safes. Other rules are also observed. If forms are stored in safes or metal cabinets, they must be sealed at the end of the working day. If special premises are allocated, they must also be sealed.

When monitoring the use of forms for their intended purpose strictly according to the schedule, first of all they check the presence of copies (via carbon paper) and the spines of the forms. Also pay attention to the absence of corrections and erasures. The commission checks that the amounts indicated in the copies and counterfoils strictly correspond to the amounts recorded in the registers and statements that are submitted to the accounting department of the organization or transferred to the accountant of the individual entrepreneur.

It is worth noting that control over the use of strict reporting forms cannot be entrusted to the persons who issue these forms. The exception is the responsible person: an individual entrepreneur, chief accountant or director of an organization.

Shelf life

5 years - this is the shelf life of counterfoils and copies of used forms. There are also some nuances here. Before putting it into the archive for storage, all the spines of the forms are well packed in bags, which are subsequently sealed. After a month (minimum storage period), but must necessarily be preceded by an inventory, the counterfoils from the forms and the forms themselves are destroyed. Documentation is written off on the basis of an act of write-off (destruction) of forms with an expired storage period. The act is drawn up and signed by the commission. In the same way, incomplete forms or those that are already damaged are destroyed unused.

So what is BSO? This is a document that is issued if an organization or individual entrepreneur is allowed not to use cash register equipment. It can be either in normal form or protected. Accounted for in off-balance sheet account 006. A person is appointed for accounting and storage under the agreement. It will be financially responsible. Strict records are maintained and all strict reporting forms are written off in accordance with the established collegial procedure.

The law establishes the obligation to use cash register systems for cash payments for commercial purposes. But sometimes cash receipts can be replaced with BSO.

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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 provide an alternative to a cash receipt.

Until recently, entrepreneurs could choose what to use - a BSO statement or the use of cash registers.

Legislative innovations regarding the transition to online cash registers have also changed the requirements for cash register documentation. What features differ the 2019 BSO 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 cash payments.

The specified forms are generated in strict accordance with legal requirements. Failure to issue a BSO when necessary or incorrect execution of a document is equivalent to the absence of a form.

This is considered a violation of cash discipline and is fraught with serious consequences. The transition to online cash registers assumes that previously existing benefits will be cancelled.

But strict reporting forms are being used in 2019, and their abolition is not yet in sight. In what cases will BSO be needed and how to formalize them correctly, taking into account the changes?

What it is

In the previous edition of the law, a strict reporting form was called an alternative document.

Its registration was prescribed in cases where, in the absence of a cash register, services were provided to the population in cash or payment by bank card.

The production of forms is carried out by means of printing or using an automated system.

According to Federal Law No. 290, the use of BSO remains possible for some categories of taxpayers. But the forms must be completed using automated systems in electronic or paper form.

BSO forms

The production of BSO using automated systems in 2019 allows you to avoid printing payment documents.

According to the new legislation, it is possible to send an electronic form to the email or telephone specified by the client.

In addition, you can only send information about the purchase - 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 obtaining the BSO is chosen by the client, and refusing to issue the form means breaking the law. Some exceptions are provided for distance selling.

In this case, the seller is not obliged to issue a printed BSO. Online stores send a payment document either by email or by phone.

What do they include?

At the same time, it must be taken into account that legislators tried to make the transition to online cash registers smooth, which also affected the BSO.

Thus, it is optional to indicate the name and quantity of services when conducting types of activities indicated in , by entities under simplified taxation regimes. This rule will be in effect until 01/31/2021.

That is, if a BSO is issued for an individual entrepreneur to provide services in 2019, then you need to switch to the new BSO by 2019, but you can indicate in detail the breakdown of the amount only from 2021.

It is important to note that you cannot issue a BSO instead of a cash receipt. If goods are sold, then only a receipt of the proper form must be issued.

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 online commerce. When combining them, a separate cash register and a separate automated system will be required.

Required details

The BSO standard was adopted by Article 4.7 of Federal Law No. 54. Twenty immutable details are provided for the document. They correspond to the values of the cash receipt established by the same article.

The required details include:

name of the form, series, number;
name of the subject and its legal form;
FULL NAME. for individual entrepreneurs;
address of the legal entity;
taxpayer;
type of service provided;
price of the service in monetary terms;
amount of payment in cash or electronic means;
date of receipt of payment and preparation of the document;
details of the person responsible for processing the transaction;
other information characterizing the specifics of a particular service (additional information is entered at the request of the individual entrepreneur or legal entity).

That is, most of the details of the old form have been preserved. But there are some nuances.

Video: act for writing off strict reporting forms (SSR) of individual entrepreneurs

The newly introduced details for all such forms include a product nomenclature code, as well as a special two-dimensional QR code.

The barcode contains all the significant information displayed in the document:

This barcode is located in a specially designated place on the form. It is precisely because of the presence of such a code that the production of forms by printing or manual filling becomes impossible. A sample of the old BSO form for the provision of services is available.

How to keep a ledger

For all enterprises conducting accounting, an indispensable requirement is the presence and maintenance of a BSO Accounting Book.

The unified form of this document has a slightly different name - the Book of Accounting for Strict Reporting Documents.

Clause 13 of Resolution No. 359 establishes strict requirements for maintaining the Book. Sheets must be numbered and laced.

The completed sheets are signed by the manager and the chief accountant and sealed with a stamp or seal. The purpose of filling out the Book is to record the names, series and numbers of BSOs received from the printing house and issued to clients.

Important! An agreement must be concluded with the employee who is responsible for control over the SSO.

Forms are accepted from the printing house by a special commission on the day of immediate receipt, about which a corresponding act is drawn up, approved by the head.

The absence of a BSO Accounting Book is punishable under. When strict reporting forms are prepared using automated systems, then maintaining a ledger becomes optional.

The automated system independently maintains BSO accounting. The device's memory stores all information about documents ever printed.

Nuances for individual entrepreneurs

Individual entrepreneurs who are payers under and, in accordance with Part 7, Article 7 of the Federal Law No. 290, until July 1, 2018, have the right not to use cash register systems when making cash payments, subject to the issuance of a payment document at the client’s request 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 carry out 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 public are listed in OKUN, but this classifier is not mentioned in the Law on CCP. In addition, not all services specified in the law and the classifier are the same.

There is extremely ambiguous judicial practice on this matter. Sometimes it is very difficult to prove the right to issue a BSO. Therefore, it is advisable to focus on legislative norms.

When payments are made in areas remote from access to the Internet, cash register equipment is used in “offline” mode.

That is, there is no need to conclude an agreement with the fiscal data operator. The client is issued a BSO printed in paper form and the electronic version is not sent.

The criterion for such localities is a territory of up to 10 thousand people and inclusion in the list of relevant localities.

The change in legislation is designed to ensure optimal quality of control over cash flow accounting.

Many questions are asked regarding the accounting of strict reporting forms (SRF). In particular, accountants are interested in where to register forms, how to organize their accounting and what postings to create. We have prepared an article that will help clarify the complex issues associated with the creation and accounting of BSO.

Introductory part

Strict reporting forms are needed by companies and entrepreneurs who provide services to the public and enjoy the right not to use cash register equipment. This right is granted to them by paragraph 2 of Article 2 of the Federal Law of May 22, 2003 No. 54-FZ*.

Having received money for a service, an organization or entrepreneur, instead of a cash receipt, gives the buyer another document confirming payment - for example, a receipt, ticket or coupon. These documents are drawn up on strict reporting forms, which are equivalent to cash receipts. The rules for the creation, accounting, storage and destruction of BSO are given in the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment, approved by Decree of the Government of the Russian Federation dated 05/06/08 No. 359 (hereinafter referred to as the Regulations).

Form of strict reporting form

There are BSOs, the form of which is developed by executive authorities. These are some industry forms, for example, a railway ticket and an excursion voucher (approved by the Ministry of Transport of Russia and the Ministry of Culture, respectively).

But in most cases, companies and entrepreneurs can invent their own forms of forms. The main thing is that these forms contain all the necessary details listed in paragraph 3 of the Regulations: name, six-digit number and series, type and cost of service, TIN of the organization or entrepreneur, etc. It is not forbidden to borrow a form developed by another taxpayer. This was reported by the Federal Tax Service of Russia for Moscow in a letter dated 03/01/10 No. 17-15/020721.

There is no need to register the selected version of the form with government agencies, including the Ministry of Finance. This is the official point of view of the Russian Ministry of Finance, set out in letter dated January 29, 2013 No. 03-01-15/1-14 (see “”). It is enough to approve the BSO form in your accounting policy.

Where can I print out the BSO?

You can print strict reporting forms in one of two ways: either in a printing house with the right to issue BSO, or on your own using an automated system. A cash register that has undergone special modification is suitable as such a system. Moreover, unlike conventional cash register equipment that prints traditional receipts, a machine for producing BSO does not need to be registered with the tax office. This was confirmed by the Federal Tax Service of Russia in a letter dated August 24, 2012 No. AS-4-2/14038 (see “”).

As for a regular computer with a printer, it is not suitable for printing strict reporting forms. A similar point of view has been repeatedly expressed by officials of the Russian Ministry of Finance - in particular, in letter dated November 25, 2010 No. 03-01-15/8-250 (see “”).

Documents for recording strict reporting forms

If the forms were produced in a printing house

Accounting for printed forms should be organized as follows. The receipt is recorded in the acceptance certificate, and further movement is reflected in the accounting book of strict reporting forms.

Paragraph 13 of the Regulations states that records in the book must be kept by names, series and form numbers. The sheets of the book must be signed by the manager and the chief accountant (or individual entrepreneur), numbered, laced and sealed.

The form of the BSO accounting book for commercial organizations is not approved by law. Therefore, as officials of the financial department reported in letter dated 08/31/10 No. 03-01-15/7-198, companies and entrepreneurs have the right to develop their own version of the book (see “”).

As a rule, the BSO accounting book includes columns that reflect the date of receipt of the forms, the number of forms received, the person who transferred the forms, and the details of the relevant document. Similar columns are provided for forms submitted for use. In addition, the book displays the current balance for each title, series and BSO number. This balance must be confirmed by an inventory report of strict reporting forms. It is carried out within the same time frame as the inventory of cash at the cash desk (clause 17 of the Regulations).

Next, at the time of accepting money from the client, a company employee or entrepreneur fills out the BSO and indicates the amount received in it. He gives the main part of the completed form to the client, and keeps the tear-off spine for himself. If there is no tear-off part in the form, then the client is given the original form and kept a copy for themselves. The amount received from the client is recorded in the cash receipt order and reflected in the cash book. And the stub (or copy) of the BSO serves as a document confirming the receipt of cash.

When checking the completeness of accounting for cash proceeds, tax officials will count the counterfoils (or copies) of the issued BSO and make sure that their number coincides with what is recorded in the book of accounting of strict reporting forms. Then the inspectors will add up the amounts indicated on the counterfoils (or copies) of the used BSO and compare them with the amount of cash proceeds posted through the cash register. If these indicators do not match, tax officials will suspect a violation and demand an explanation.

If the forms are made on your own

In the case when strict reporting forms are printed using an automated system (in particular, created on the basis of cash register systems), accounting is carried out by this system. That is, it records and stores data about all issued BSOs, their numbers and series. For this reason, there is no need to keep a book of forms.

During the inspection, inspectors will require information about issued forms, which are stored in an automated system. And the taxpayer, in turn, is obliged to provide it (clause 12 of the Regulations).

Accounting and tax accounting BSO

The transactions that should be created upon receipt and write-off of BSO, as well as the method of tax accounting, depend on the further fate of the forms. There are two possible options here. The first implies that the forms will be used by a company or entrepreneur. In the second option, there is a possibility that some of the unfilled BSOs can be sold.

Forms for your own use

In the vast majority of cases, organizations and entrepreneurs acquire and create SSBs solely for use in settlements with clients. In such a situation, the cost of “printing” forms can be immediately written off to account 20 “Main production” or to account 44 “Sales expenses”. If the forms are made on your own, then consumables (paper, ink, etc.), as well as depreciation of the operating system (for example, a cash register that prints forms) are also included in accounts 20 or 44.

In addition, it is necessary to organize accounting of forms in off-balance sheet account 006. Here, BSO are reflected in a conditional valuation, for example, at the purchase price or at the amount spent on creation. Analytical records should be maintained by type of form and storage location.

In tax accounting, the cost of forms can be included in current expenses at the time of purchase or creation.

Forms intended for resale

If at the time of purchasing or creating a BSO, the accountant is not sure whether the forms will be used or sold, then it is better to reflect them on account 10 “Materials”.

Then, if the forms are sold, they should first be transferred to account 41 “Goods”, and then the sale should be reflected in the following transactions:

DEBIT 62 CREDIT 91- revenue from the sale of BSO;
DEBIT 91 CREDIT 68- VAT accrued upon the sale of BSO;
DEBIT 91 CREDIT 41- purchase cost (or creation cost) of implemented BSO

In addition, you need to keep records on off-balance sheet account 006 by type of form and storage location.

In tax accounting, the cost of sold strict reporting forms should be written off as expenses at the time of sale.

* The title of the law is “On the use of cash register equipment when making cash payments and (or) payments using payment cards.”

A strict reporting form is a document that, in the manner prescribed by law, can replace a cash receipt. What are the rules of law governing this procedure? In what structure can the BSO be presented, taking into account the relevant provisions of the law?

What is the essence of BSO?

Let’s first study what BSOs are and what strict reporting forms are. These sources are documents that certify, in accordance with the legislation of the Russian Federation, the receipt by some business entity, for example an individual entrepreneur or LLC, of funds from an individual for services provided to him on a paid basis.

The use of BSO for individual entrepreneurs and business entities is regulated by legislation, which changes significantly from time to time. Now in the field of legal regulation of the circulation of BSO, a situation has arisen in which the use of the documents in question is actually regulated by two different sources of law - Federal Law No. 54 FZ in the old version, as well as the new version of this law. This is possible, since, on the one hand, newer legal norms have come into force, on the other hand, following them will become mandatory later. Let's study this nuance in more detail.

Use of BSO: changes in legislation

The specificity of the legal regulation of the use of BSO for services is that individual entrepreneurs and business entities providing services to citizens have the right to use BSO in the manner established by Federal Law No. 54-FZ as amended on March 8, 2015. In addition, it can be noted that until July 1, 2018, entrepreneurs in the patent system, as well as firms paying UTII according to the list of activities recorded in paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation, also have the right to use BSO in the manner established by Federal Law No. 54 as amended on March 8, 2015. In addition, if any business entities have the right not to apply BSO in principle, such a right also remains with them until July 1, 2018.

In turn, individual entrepreneurs and legal entities also have the right to work, focusing on the new norms of Federal Law No. 54. We will consider further what their choice may depend on, having studied the provisions of both versions of the corresponding source of law.

Application of BSO according to the old version of Federal Law No. 54

In accordance with the provisions of Federal Law No. 54 as amended on March 8, 2015, from a legal point of view, BSOs, when providing services, are very close to a cash receipt, and in many legal relations they replace it. But they are not its complete analogue.

The procedure for applying BSO when carrying out legal relations in the jurisdiction of the old version of Federal Law No. 54 is actually regulated by another source of law - Government Decree No. 359. This regulatory act also contains a separate definition of BSO. What is a strict reporting form in accordance with Resolution No. 359?

It can be presented, in particular:

a receipt;
ticket;
coupon;
subscription.

But the list of BSO names is not limited by Resolution No. 359. In accordance with the specified source of law, the BSO may include any documents that contain the details required by law.

BSO according to the old version of Federal Law No. 54: details

These include:

name of the form;
six-digit number, series;
the name of the company that issued the BSO to the client, the full name of the service provider;
address of the company or individual entrepreneur;
TIN of the company or individual entrepreneur;
type of service provided, its cost;
actual amount of payment for the service;
date of settlement between the company and the client;
position and full name of the cashier, his signature;
company seal;
other details that may reflect the specifics of the services provided by the company or individual entrepreneur to clients.

BSO forms in accordance with Resolution No. 359 can be produced in a printing house or generated using special automated systems. In the first case, the document must also contain the name, INN, address of the printing house, order number for printing the BSO, the year of its execution, as well as the size of the printed edition.

In general, the structure of paper forms should ensure the possibility of submitting the above list of details in two copies. As a rule, this requirement is met by printing out the BSO, which contains the main part and the spine. Each of them has the specified details, one of the parts is kept by the company for reporting, the second is taken by the client who paid for the service.

Sometimes the legislation of the Russian Federation allows business entities to use simplified forms of BSO, for example, transport enterprises, cinemas, zoos. How one or another simplified BSO form should be filled out is determined by individual departmental regulations.

Another important aspect of working with forms according to the old version of Federal Law No. 54 is their accounting. Let's study the relevant legislation in more detail.

Accounting for forms according to the old version of Federal Law No. 54

In accordance with the old version of Federal Law No. 54, business entities must also keep records of BSOs that are produced by printing. In the case of an automated system, their accounting is ensured through appropriate hardware and software tools, but also under the control of the taxpayer.

To work with printing forms, a special BSO accounting book is used. Its sheets must be stitched, numbered, and also certified by the director and chief accountant of the company. In this case, the organization’s seal is also affixed to the document.

The head of the company enters into an agreement with the employee subordinate to him, according to which this specialist is responsible for maintaining BSO, as well as their accounting. As a rule, he is also responsible for receiving funds from the company’s clients to whom services are provided. The responsible employee must also complete the BSO taking into account the provisions of Resolution No. 359.

Acceptance of printing BSO at the enterprise is carried out by a special commission. If an economic entity has the status of a legal entity, then the forms are placed on the balance sheet of the organization, and special acts are used as the basis for this. BSO must be stored in secure places that are subject to sealing at the end of the working day of the organization's employees.

An inventory of the relevant forms is carried out in accordance with the procedure prescribed by law. Copies or counterfoils of forms must be kept in the company for at least 5 years.

These are the nuances of the use of BSO by business entities according to the old version of Federal Law No. 54. But how does the new edition of the relevant Federal Law regulate the use of these forms?

What is BSO according to the new version of Federal Law No. 54?

Federal Law No. 54 also provides a separate definition of BSO. What is a strict reporting form for the new edition of the corresponding source of law? It is, in turn, almost a complete analogue of a cash receipt. Its main distinctive feature is its formation in electronic form with the mandatory use of an automated system that transmits information about settlements between companies and clients via the Internet to the Federal Tax Service of the Russian Federation.

Thus, the new type of BSO, on the one hand, is easier to use: there is no need to keep records of them, the BSO book does not have to be used, and the procedure for storing the relevant forms and their inventory does not have to be observed. On the other hand, to use the forms you definitely need the Internet. It will also be necessary to purchase automated systems, register them and ensure their operation.

According to the new law, the BSO must contain a different list of details - in comparison with the forms, the use of which is regulated by the provisions of Resolution No. 359.

BSO details according to the new version of Federal Law No. 54

So, the new BSO should include:

Name;
serial number for the cashier's work shift;
address of the organization where the payment was made;
name of the company, full name of the individual entrepreneur;
Taxpayer INN;
the taxation system applied by the company;
specific sign of calculation;
the name of the services provided to the client - if possible, payment, as well as their quantity;
cost per unit of service provided - including VAT, if the company pays it;
total invoice amount for services;
specific form of payment - cash or card;
position and full name of the person who accepted payment from the client;
registration number of the automated BSO generation system;
serial number of the drive;
fiscal sign of BSO;
website address where you can request payment information;
a person’s phone number or e-mail, if the BSO is transmitted to him only electronically;
data on the fiscal document;
information about the work shift;
fiscal sign for the message.

What might a BSO look like? A sample of a strict reporting form that meets the requirements of Resolution No. 359, that is, applied in accordance with the old version of Federal Law No. 54, is in the picture below.

It contains all the details that give the document legal force, taking into account the requirements established by the legislation of the Russian Federation.

In turn, if we consider a new BSO, its sample should contain a new list of details. In practice, it may look different, taking into account the specifics of the cash register used by a particular enterprise.

There are a number of nuances that characterize the use of BSO when providing services by an entrepreneur who has decided to make payments according to the new version of Federal Law No. 54. Let’s consider them.

Application of BSO in accordance with the new edition of Federal Law No. 54

First of all, the company should pay attention to the fact that the BSO can be issued to the client:

in paper form - despite the fact that information about the document is reflected in the database of the automated system;
in electronic form - subject to sending information about the corresponding form to the client in the form of SMS or e-mail.

But the law has a caveat: the company must carry out these actions if it has technical access to the necessary tools. One way or another, payment information is reflected in online databases that are generated during the transmission of payment information by an automated system. It may be noted that the law provides for cases in which BSO for services must be sent to clients exclusively in paper form.

Certain nuances characterize payments between providers and recipients of services online. It happens that many services are provided on the Internet, for example consulting. In this case, the use of BSO is regulated by separate norms of the new edition of Federal Law No. 54.

These are the nuances of the use of BSO by Russian businesses. We have studied what strict reporting forms are in the interpretations corresponding to different versions of Federal Law No. 54, what is the procedure for their application. But there is another significant nuance that is worth paying attention to - using the opportunity to legally not apply the relevant documents.

Who can avoid using BSO and cash receipts?

BSO is a document issued only when services are provided. However, entrepreneurs have the right not to formalize it, as well as not to use other types of cash register systems when providing services related to:

with the acceptance from citizens of glassware, waste materials, but not scrap metal, precious metals, and precious stones;
with repair and painting of shoes;
with the production and repair of various types of metal haberdashery, keys;
with supervision and care for children, the sick, the elderly, and people with disabilities;
with plowing gardens, preparing firewood;
with the provision of services for carrying things at train stations, airports, sea and river ports;
with a citizen in the status of an individual entrepreneur leasing residential premises that he owns.

It can also be noted that Federal Law No. 54, both in the old and new versions, allows business entities not to use cash register systems when selling:

goods in the format of fair and peddling trade;
tickets;
newspapers, magazines;
ice cream;
seasonal vegetables, fruits;
goods for the sale of which tank trucks are used, for example milk, live fish, kvass;
valuable papers;
creative items, handicrafts, if they are made by the seller himself.

Thus, in cases provided for by law, business in various formats can be conducted without the use of BSO when providing services, as well as other types of cash register systems, in particular when selling goods.

Summary

A strict reporting form can be a convenient alternative to cash register in cases where the law allows it. However, their use is quite strictly regulated by certain rules of law. Thus, it is legitimate to say that the choice between CCP and BSO will depend to a large extent on the specifics of a particular type of business, as well as on the conditions in which the individual entrepreneur or company conducts business activities.

The use of both CCP and BSO can have both advantages and disadvantages, which will probably most often be determined during the practical use of settlements between suppliers and recipients of services provided for by the legislation of the Russian Federation. The main thing is to take into account what current legal norms are in effect and how to apply them to specific legal relations in a particular business segment.

BO-18 is a strict reporting form that was developed by a non-state entity, but in terms of the scale of application it is comparable to many official BSO forms. What are the features of filling it out?

What is the BO-18 form?

The form of BSO under consideration is unofficial, but has become very widespread among Russian companies. It was proposed by the private organization Rosbytsoyuz in 2008, along with several dozen other BSO forms developed for various sectors of the economy. These forms were approved by order of Rosbytsoyuz dated June 30, 2008 No. 14.

Rosbytsoyuz initiated the development of BSO forms in order to implement the Decree of the Government of the Russian Federation dated May 6, 2008 No. 359, which approved the rules for organizing payments between entities providing services and their clients without the use of cash register equipment. The legality of using the forms proposed by Rosbytsoyuz was also recognized by tax authorities (letter of the Federal Tax Service of the Russian Federation for the Krasnodar Territory dated December 10, 2008 No. 23-12/31467-472).

Thus, all forms proposed by Rosbytsoyuz comply with the requirements of Resolution No. 359. In particular, they are supposed to reflect (clause 3 of Resolution No. 359):

name of the form, its number and series;
name of the service provider;
addresses of the company, its TIN;
type of service provided, its cost;
the actual amount of payment for the service provided;
dates of settlement with the client and execution of the form;
Full name of the employee of the supplier company, his signature, and, if available, his seal.

Resolution No. 359 allows you to include in the structure of the BSO other information that reflects the characteristics of the provision of services in certain business segments.

Form BO-18 (“Receipt-agreement for services of motels, campsites, hotels”) is used by companies that:

directly provide services for the provision of hotel accommodations;
are intermediaries between such firms and their clients.

Let's consider the features of its structure.

Form BO-18: document structure

The form records:

1. Information about the service provider company: name, address, TIN.

2. Information about the document: name, 6-digit number and series.

3. Information about the service provided, as well as about its recipient:

Full name of the guest;
the number of the room he occupies, the number of the hotel building;
date and time of arrival;
information about the reservation;
information about payment for additional seats;
information about the use of household appliances in the rooms;
the full cost of the service provided.

4. Customer signatures:

certifying the fact of familiarization with the document;
certifying the fact of familiarization with the provisions of Art. 779-783 of the Civil Code of the Russian Federation, which regulate legal relations under contracts for the provision of paid services, in particular services for the provision of hotel accommodations;
certifying the fact of receipt of the service.

5. Full name, position and signature of the hotel representative.

6. Payment details:

payment amount - in words and figures;
date of receipt of payment by the hotel representative, full name, position, signature of this representative;
date of settlement with the client.

7. Hotel stamp (if available).

As is the case with any other BSO, forms in the BO-18 form must be ordered from a printing house or produced using automated systems. In the case of a printing method of production, the BSO must contain information about the printing house that issued them (address, tax identification number), as well as information about the order for printing forms: number, year, size of circulation.

IMPORTANT! From July 1, 2018, the use of BSOs became possible only if they were formed using automated systems, which are cash register equipment. The list of details of the new BSO is defined in Art. 4.7 of the Law “On the Application of CCP” dated May 22, 2003 No. 54-FZ, while it is significantly wider than the list established by Resolution No. 359. However, hotels (motels, campsites) providing accommodation services to the population can continue to use the strict reporting form until 01.07 .2019 (Clause 8, Article 7 of the Law “On Amendments...” dated 07/03/2016 No. 290-FZ).