Accounting bso what. Strict reporting forms for individual entrepreneurs

Attention! Due to changes in legislation, the use of paper BSOs has been discontinued since 2019. The information provided in this article is out of date.

One of the types of products produced by our printing house are strict reporting forms (SRF). Although our job as a printing house is to produce them, nevertheless, in order to answer the questions that often arise from our customers, we tried to understand the current situation and present the result in a simple and understandable way not only for lawyers, but also for ordinary citizens form.

Law on BSO

The production and use of strict reporting forms is regulated by Decree of the Ministry of Finance of the Russian Federation No. 359 of May 21, 2008. The main points of the resolution are as follows:

• the old forms of strict reporting forms that were previously used are no longer valid;
• Entrepreneurs must develop new forms of forms independently, except for certain types of activities
• Certain details must be present on the form
• when producing BSO by printing method, the printing house's output data must be indicated

Approved BSO forms

For certain types of activities, the relevant departments that supervise them took care of approving uniform SSB forms for all, relieving entrepreneurs of the need to develop them independently. Among them:

Kind of activity	Form	Approved
Tourist services		Order of the Ministry of Finance of Russia dated July 9, 2007 No. 60n
Insurance	Receipt for receipt of insurance premium (contribution) (Form No. A-7)	Order of the Ministry of Finance of Russia dated May 17, 2006 No. 80n
Veterinary services		Order of the Ministry of Finance of Russia dated April 9, 2008 No. 39n
Pawnshop services	Pledge ticket, safety receipt	Order of the Ministry of Finance of Russia dated January 14, 2008 No. 3n
Budgetary organizations		Order of the Ministry of Finance of Russia dated December 30, 2008 No. 148n

How to develop your own form

If there is no approved form for your type of activity, then you need to develop it yourself. On the one hand, you have the opportunity to take into account all the features of your work, but on the other hand, it is necessary that the form meets all the requirements for BSO. The most reasonable solution, obviously, is to take as a basis the old form that was previously used for your activities and, based on it, develop your own, taking into account the following points:

1. The form must contain all the details explicitly specified in Resolution No. 359 (they are listed below)
2. the form must contain the output data of the printing house that printed it
3. no need to indicate the old form number (BO-1, BO-3, etc.), because Various ministries have repeatedly issued letters emphasizing that the old forms are invalid. Thus, to avoid unnecessary problems, it is better not to refer to old forms on your form.

In some cases, a line like this is added to the form: “Approved by IP Ivanova A.N. 04/15/2009 by order No. 32"

Details that must be present on the form

The current Resolution of the Ministry of Finance of the Russian Federation No. 359 states that the strict reporting form must contain:

1. document name, six-digit number and series;
2. name and legal form - for the organization; last name, first name, patronymic - for an individual entrepreneur;
3. location of the permanent executive body of the legal entity (in the absence of a permanent executive body of the legal entity - another body or person entitled to act on behalf of the legal entity without a power of attorney);
4. taxpayer identification number assigned to the organization (individual entrepreneur) that issued the document;
5. type of service;
6. cost of the service in monetary terms;
7. the amount of payment made in cash and (or) using a payment card;
8. date of calculation and preparation of the document;
9. position, surname, name and patronymic of the person responsible for the transaction and the correctness of its execution, his personal signature, seal of the organization (individual entrepreneur);
10. other details that characterize the specifics of the service provided and with which the organization (individual entrepreneur) has the right to supplement the document.

Output data of the printing house that should be included on the BSO

Strict reporting banks produced by printing must contain the printing house's output data, including the following information:

1. name of the printing house that produced the form
2. TIN of the printing house
3. Order number
4. year of order execution
5. circulation of the form

Where to get the series and number for the form

As stated above, the strict reporting form must also include a series of the form. There are very specific rules for recording strict reporting forms, the consideration of which is beyond the scope of this article. Their essence boils down to the fact that each form you use must be unique, so each one is assigned a separate number.

It is assumed that when producing BSO, the series is assigned to them by the entrepreneur independently when submitting an order for the production of forms to the printing house, and the number of a specific form within the series is assigned by the printing house. However, in practice, an entrepreneur can order forms from different printing houses and it is impossible to trace the uniqueness of the number and series for each case. Therefore, you must independently ensure that your form number is not repeated. You can assign any series (of two capital letters) and not change it.

If you are ordering forms for the first time, then you can start numbering from number 000001. The series can be set, for example, AA, or in accordance with your initials. After you run out of the ordered batch of forms, you repeat the print run in the same or another printing house and say that your numbering has ended, say, at No. 001000 and in the new batch the numbering must begin with No. 001001. Thus, you independently determine the numbers and series to be entered on strict reporting forms.

Which printing houses have the right to print BSO

Currently, printing activities are not subject to licensing. The only exceptions are protected products, for the production of which special equipment, materials and technologies are used, for example, shares, bills, money, etc. When producing strict reporting forms, security methods are not used, so they can be produced in any printing house that has equipment for printing and consistent numbering.

Moreover, it is possible to produce a BSO using a computer and print it out on a printer, but for this it is necessary to use special programs that guarantee the uniqueness of the form being produced. This is mentioned in the law, but what specific programs need to be used is unknown. Therefore, to avoid misunderstandings on the part of the tax authorities, most entrepreneurs print forms using a typographic method.

Form options

Since the forms are made individually, a variety of options are possible. In order to decide what you need, consider the following points:

format

The format of the form can be arbitrary. The most commonly produced forms are the following formats: A4: 210x297 mm, A3/3: 140x297 mm, A5: 210x148 mm A6: 148x105 mm, A4/3: 210x99 mm

paper/layers

In most cases, BSO is printed on self-copying paper and has 2-3 layers. One copy remains with the person who issued it, the second is transferred to the customer, the third is sent to the accounting department, warehouse, etc. If the form is supposed to be made from plain paper, then.

additional information on the back

On the back of both self-copying and regular forms, you can place additional information - contract, warranty terms, etc.

Strict reporting form (SSR) instead of a cash register receipt: what are the reporting requirements, in which case is a SSR issued instead of a cash register receipt, storage and write-off of the SSR.

In cases where small companies or private entrepreneurs providing various services to the public do not have a cash register, they can issue receipts instead. This is stated in the second article, second paragraph of the Federal Law of the Russian Federation of May 22, 2003 (No. 54 F3). The work with such documents is written in the Decree of the Government of the Russian Federation No. 359 of 05/08/2008.

In what cases is it possible to use BSO instead of CCP?

• This document applies only when it comes to monetary settlements with the population. If the client is a legal entity, the use of SSO is prohibited;
• This form can only be issued if the company provided services and did not sell goods;
• Entrepreneurs who work in a voluntary taxation regime and on a patent can work without a cash register. When the client requests a check, they must issue him a BSO (in the case of providing services to the public).

Requirements for strict reporting forms

The BSO must include the following information:

• Series, number and name of the receipt;
• Information about the seller: full name for private entrepreneurs (private entrepreneur) and name and form of ownership for organizations;
• Individual taxpayer number;
• Type and name of the service provided;
• Service cost;
• Payment amount (cash or bank card);
  Date of the operation;
• Position, full name and signature of the person who performed the transaction;
• who provided the service;
• Other details that may indicate the specifics of the service.

Accounting for strict reporting forms in accounting and storage

Basic rules for recording and storing documentation that falls into the category of “strict reporting”:

1. Records of such papers are kept in a separate journal of document forms. There are a number of requirements for such a journal. Basic requirements: the journal must be kept carefully and avoid errors and corrections. It must be numbered, sealed, laced and certified by the signature of the director and chief accountant of the enterprise.

2. If a shortage of BSO is detected, it is necessary to create a report, which indicates the series and numbers of the missing forms. The act is signed by a special commission. The commission is created by the director of the organization.

3. The movement of such documents must be recorded in a special card for recording them.

4. Strict reporting forms should be stored in safes or cabinets, which are locked with a key. At the end of each working day, the safe or cabinet must be sealed and sealed.

5. Used CO forms must be stored on the territory of the organization in specially designated places for at least five years. At the end of this period, an act of destruction of strict reporting forms is created and the counterfoils are destroyed. Damaged forms must be disposed of in the same manner as spines from used SO papers.

6. Forms can be printed at a printing house, produced using automated systems, or filled out online.
If strict reporting forms are produced by an automated system, it must be protected from unauthorized access, and all reports must be stored for 5 years. Each BSO must have a number and series. If tax authorities request information about documents, the organization must provide it.
In addition, there are online systems that allow you to print, cancel and organize reports online.

Writing off strict reporting forms

Stubs from DSO are written off using a special write-off act. The procedure for writing off such securities is prescribed in Russian Government Decree No. 359 of 05/06/2008.

Resolution No. 359 states that the enterprise must keep the counterfoils on which the amounts of accepted funds are indicated for at least 5 years. These stubs are kept in sealed bags at all times to prevent theft or damage. After 5 years, the roots must be destroyed. To do this, a write-off act is drawn up, which indicates the numbers of documents to be written off. The act is signed by a special commission created by the director of the enterprise.

Sample receipt form for strict reporting

This is a strict reporting form. As you can see, it was made in accordance with all the rules for preparing such documents. It contains all the information; all that remains is to enter the date of the transaction, the name of the service, the cost of the service, the person in charge (the person who issues the document), and sign and seal.

Sample of filling out the BSO form:

The receipt for each entrepreneur or company is printed individually, because the printed version requires the indication of data about a specific legal entity.

You can take this form as a basis and use its example to create a similar document for your company. Remember that such documents must be printed in a printing house or using automated systems.

Remember that proper completion, storage, accounting, use and destruction of BSO will protect you from problems with the tax office, so treat these documents and their completion responsibly.

Watch also the video about when strict reporting forms can be issued:

Related articles:

Internet service “My Business”: real help for an accountant

The rules for using BSO are regulated by Federal Law No. 54-FZ of May 22, 2003. In the event that an individual entrepreneur provides household services to the population and does not use cash register equipment, he must issue the client a BSO when paying for services provided, while until July 1, 2018, the procedure for using the BSO remains the same. Federal Law dated 07/03/2016 290-FZ (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 of May 6, 2008 No. 359.

BSO can only be used when providing services to the public, i.e. individuals who apply for satisfaction of household or personal needs not related to business activities. When making payments under agreements with legal entities and individual entrepreneurs, BSO cannot be drawn up. A strict reporting form must be issued, since it is a document equivalent to a cash receipt and its failure to issue entails all the unfavorable aspects similar to the fact of non-issuance of a cash receipt. This rule applies to all entrepreneurs and does not depend on the applicable taxation system. Judicial practice regarding “whether or not to issue BSO when providing services to the population as an individual entrepreneur 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 produced by printing or in-house if you have an automated special software tool and a printing device.

Strict reporting forms produced by printing must contain the details of the printing house (name, tax identification number, address), BSO circulation, order number and year of execution.

An individual entrepreneur has the right to develop the BSO form independently, except in cases where the BSO is approved by the Ministry of Finance of the Russian Federation for certain types of activities, for example, veterinary, tourist services, and insurance services.

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

• name of the BSO (for example, receipt);
• six-digit number and BSO series;
• last name, first name, patronymic of the individual entrepreneur;
• TIN and location of the individual entrepreneur who issued the BSO;
• type and cost of services provided;
• the total amount of services provided;
• date of payment in cash or using plastic cards;
• date of filling out 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 Order No. 14 of Rosbytsoyuz dated June 30, 2008; they fully comply with the requirements of clause 3 of Decree of the Government of the Russian Federation No. 359.

There are two types of BSOs:

1. A 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 out identically.

Sample of filling out the BSO with a tear-off part:

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

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

When filling out strict reporting forms, crossing outs and corrections are not allowed.

The form must be filled out clearly, legibly, without erasures. When filling out the details, you can use a stamp that contains all the required details of an individual entrepreneur. When ordering a BSO from a printing house, the forms are immediately impregnated with a special compound and when filling out the BSO, the 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 are stored for five years.

Accounting for strict reporting forms produced by printing is kept in a special BSO accounting book.

All business transactions of the company require mandatory documentary confirmation, for which a number of different forms are used. Among them, strict reporting forms (SRB) occupy a special position, requiring special attention and movement control. We will find out how BSO accounting is carried out in an enterprise, and what accounting records are used to record it.

Strict reporting documents in accounting

BSO includes not only receipts intended for making cash payments for services provided to the population. These can be lottery tickets, sick leave forms, work books, vouchers, coupons for fuel and food, travel and transportation documents and other forms used by enterprises depending on the specifics of production.

There are rules governing the procedure for issuing, recording, ensuring the safety and destruction of these documents. All of them are contained in Resolution No. 359 of May 6, 2008. The method of manufacturing BSO is mandatory: by printing, or using automated systems that meet modern requirements, i.e. having effective protection from outside access, assigning a number and series when issuing or issuing a form, and storing information about transactions for five years.

More often, specialized enterprises produce forms, and companies act as customers. BSO printing houses produce 2, less often 3, copies, since the form of the document necessarily provides for the presence of tear-off spines or copies of the main sheet. When completing a transaction, the first copy is given to the client, the second remains at the cash desk and is filed with the cashier’s report. When purchasing forms made by a printing house, a company employee, or more often a competent commission, carefully checks the presence of all the necessary details, draws up acceptance certificates indicating the name of the BSO, their quantity, numbers, series.

Accounting for strict reporting forms in accounting

Since the role of strict accounting forms is very significant for an enterprise (and many of them are analogues of monetary documents), any company organizes BSO accounting as soon as the purchase of forms has been carried out.

Accounting for strict reporting forms begins with recording the purchased forms in the BSO accounting book, stitched, with sheets numbered through the sheets, certified by the signatures of the manager and responsible persons. You can develop the journal form yourself or use the approved OKUD register 0504045.

A separate book is kept for each type of form. Typically, purchased BSOs are transferred for reporting to employees who have signed a liability agreement with the employer (cashiers, sellers).

There are also special requirements for filling out the BSO: blots and corrections are not allowed. Damaged forms are crossed out and stored separately. During an audit carried out monthly or quarterly, all BSO (in stock and damaged) are recalculated in a continuous manner. The result of the recalculation is compared with the data in the BSO accounting log.

Strict reporting forms: postings

Enterprises keep track of strict reporting forms behind the balance sheet in account 006. Since the account is off-balance sheet, the balances on it will not affect the balance sheet currency, but will not allow you to forget about the existing values. The debit of the account reflects the receipt of forms, and the credit reflects the expenditure. The costs of purchasing forms are recorded in cost accounts.

Example: how to take into account strict reporting forms

A trading company purchased a batch of BSO - 3000 pieces for 0.2 rubles. per piece without VAT. Receipts were sent to two departments of the store, 1,500 each. in each.

After a week, according to the reports, information was received: the 1st department used 100 receipts, the 2nd - 80.

The accountant reflects the transactions with the following entries:

Operation	Accounts		Sum
Capitalized BSO (0.2 x 3000)
Receipts submitted for work are written off
1500 pieces of receipts were transferred to the 1st department
1500 pieces of receipts were transferred to the 2nd department
Written off according to the report of the 1st department (100 x 0.2)
Written off according to the report of the 2nd department (80 x 0.2)

This is how BSO accounting is carried out. The postings are logical and allow you to control the movement of strict reporting documents.

A strict reporting form is an alternative to a cash receipt, or a document that certifies the fact of cash payment for the sale of goods or services to the public. Until now, entrepreneurs could choose whether to use cash registers or write out this form. However, after changes in the law on the use of cash registers and the transition of business to online cash registers, the requirements for BSO also changed. What this document can now be, and who has the right to use it, will be discussed in this article.

Strict reporting forms include a variety of documents on the provision of various services to the population. These include railway, bus and air tickets, various receipts, vouchers, repair orders, subscriptions, coupons and the like. The current version of Federal Law No. 54-FZ of May 22, 2003 “On the use of cash register equipment when making cash payments and (or) payments using payment cards” has become revolutionary not only in terms of the introduction of online cash registers, but also in terms of requirements and the possibility of using strict reporting forms (SRF), which were equal in value to cash receipts and replaced them in the absence of cash registers. Any entrepreneur or organization providing services to citizens had to issue such a document in case of payment in cash or a plastic bank card. Strict reporting included the procedure for producing such forms and the requirements for their execution and storage. All these points were regulated by government decree 359 on strict reporting forms. However, in 2017, the situation changed, and not all businessmen retained the right to use BSO. The requirements for them have also changed.

Who can use old strict reporting forms in 2019

The provisions of Article 7 of Federal Law 290-FZ of July 3, 2016 determine that BSO can be applied under the old conditions only until July 1, 2019. The corresponding changes were adopted on behalf of the President of Russia. Representatives of small businesses not related to trade and public catering were allowed to work without using online cash registers for another year. However, even before this date, not everyone is allowed to issue BSO, but only to such categories of businessmen as:

• organizations and individual entrepreneurs that, before January 1, 2017, from the moment of commencement of activity, used strict reporting forms instead of a cash register when providing services to citizens;
• organizations and individual entrepreneurs that began providing such services in cash from January 1, 2017 and have the right to work without a cash register on the basis of Federal Law No. 54-FZ (i.e. they use UTII or PSN).

An example of an old version of a receipt for the provision of services by an entrepreneur looks like this:

All other categories of business, as a rule, are required to use exclusively cash registers with the ability to generate and transmit checks to the fiscal authorities in electronic form. If they fall into the number of exceptions, they will now have to use the new BSO, the requirements for which have changed significantly.

There are also strict reporting forms for LLC 2019, a sample of which is approved at the state level by the relevant ministries. As a rule, these are documents issued by various institutions and organizations with or without state participation, but in relation to services that are subject to control by authorized bodies. For example, you cannot use your BSO form in the following cases:

• provision of veterinary services (“Receipt for payment of veterinary services”, approved by order of the Ministry of Finance dated April 9, 2008 No. 39n);
• provision of parking (receipt approved by order of the Ministry of Transport dated June 24, 2014 No. 166);
• excursion services, screening of films, performances, performances (“Ticket”, “Subscription” and “Excursion package”, approved by order of the Ministry of Culture of December 17, 2008 No. 257);
• organization of recreation in sanatoriums and boarding houses (“Tourist voucher”, approved by order of the Ministry of Finance of July 9, 2007 No. 60n);
• pawnshop and collateral actions (“Pledge ticket” and “Safety receipt”, approved by order of the Ministry of Finance of January 14, 2008 No. 3n);
• transportation of passengers and luggage by air and rail.

However, even on such unified forms all mandatory details must be present.

Strict reporting form for individual entrepreneurs 2019: sample and required details

BSO are legally equivalent in meaning to a cash receipt, with all the ensuing consequences. This means that if the client to whom the service was provided did not receive such a form, the organization or individual entrepreneur will be held liable for failure to submit a cash receipt. In addition, now strict reporting forms cannot be developed independently and ordered from a printing house. They can only be generated by a special automated system for strict reporting forms, which largely replicates cash register equipment. All requirements imposed by law on cash registers apply to it, namely: such systems must be registered with the tax authorities and comply with the requirements for their use.

A sample of a new automated BSO looks like this:

The installed automated system for strict reporting forms will not only generate a BSO, a sample of which is designed specifically for the provision of this service, but also transfer fiscal documents to the Federal Tax Service through a data operator, store information about them and print them on paper, that is, perform all those operations who make online cash registers. At the same time, an automated system will not be able to replace cash registers, since its use is permitted only for payments for services, but not for goods sold. However, some CCP models are universal, although their manufacturer must declare this before including them in the register. Moreover, now in the application for registering a cash register with the tax authority, its owner must indicate that a specific unit will be used exclusively for payments for services and the formation of a BSO.

The strict reporting form, a sample of which is approved for use by Article 4.7 of Federal Law No. 54-FZ, contains twenty mandatory details. It is noteworthy that they are identical to the mandatory details of a cash receipt, which are regulated by the same article. Most of the required information has been preserved, in particular, such as:

• Title of the document;
• series of the form and its six-digit number;
• name of the legal entity or last name, first name, patronymic of the individual entrepreneur;
• organization address;
• type of service provided;
• service cost;
• the amount of payment made in cash or by bank card;
• date of payment;
• Full name and position of the person who accepted the money and issued the document.

The BSO, which must be issued by bank payment agents, contains additional details, as provided for in paragraphs 3 and 4 of the above article. One of these additional details, which, by order of the Government of the Russian Federation, all strict reporting forms must have, are the product nomenclature code and a special two-dimensional QR code. The last of them, in fact, contains all the other data specified in the document, namely:

• date of operation;
• time of settlement with the client;
• BSO serial number;
• established sign of calculation;
• payment amount;
• fiscal document number;
• serial number of the fiscal drive.

Such a barcode must contain all strict reporting forms for individual entrepreneurs or organizations; it is located in a specially designated place. That is why, even if the paper itself on which the forms are printed may have an original design, the document should not be printed in a printing house and filled out manually or on a regular printer. However, businessmen have the right to add their details to the document if the specifics of their activity require it.

Legislators made the transition to compliance with all new requirements for these settlement documents smooth. Some of them, for example, the names and number of services provided, will remain optional when carrying out the types of activities listed in paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation by entrepreneurs and legal entities using preferential taxation systems, in particular: simplified tax system, UTII, PSN and Unified National Economy, until January 31 2021. This relaxation, however, does not apply to businessmen who trade in excisable goods and at the same time provide services to the population; they will have to indicate the entire range in 2019.

Features of the new BSO

Forms confirming the fact of payment for services rendered can now be issued not only to the population and individual entrepreneurs, but also to legal entities. Whereas in the previous version of the law on cash register equipment, the scope of BSO recipients was limited only to individuals. Now the legislation does not provide for such restrictions. When making payments using electronic means of payment, it is also necessary to issue receipts. Tax authorities include not only plastic payment cards, but also electronic wallets used for payments on the Internet. At the same time, the electronic form of the receipt is legally equal to its printed counterpart on paper.

A strict reporting form cannot be used instead of a cash receipt. This means that when paying for goods, it is necessary to issue a receipt of the established form, generated at the cash register. However, the law does not prohibit the opposite situation. If the same businessman simultaneously trades and provides services to the public, he may not establish a separate system and issue cash receipts to all clients in the manner prescribed for strict reporting forms in 2019. This is only prohibited when working on the Internet; in this case, you will have to install a separate cash register and automated system.