Registration bso. Current regulatory framework

In the territory Russian Federation issuance of BSO instead of cashier's checks is allowed. However, the conditions for such a transition are strictly regulated at the legislative level. The requirements for the forms are also described in detail, as well as their possible types. Most wide use in Russia received documents such as receipts. Form strict accountability in this form is used in the case of the provision of personal services to consumers.

Form of strict accountability

According to domestic legislative acts when carrying out transactions with cash funds of the population, the relevant entity should be issued a CCP check.

However, from this general rule there are exceptions that allow, until 07/01/2018, to use BSO forms in the following cases:

• provision of household services to the population by UTII payers or persons using PSN;
• retail periodicals, ice cream, soft drinks;
• trade in markets and fairs;
• carrying out other types of activities directly listed in the Federal Law N 54-FZ of May 22, 2003 "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards".

When considering the use of such a form, it should be remembered that the specified form is currently not mandatory. Moreover, the described document can only be used if it contains all the necessary information.

In conclusion, it should be emphasized that, regardless of specific type When filling out the BSO, the responsible person must avoid errors, inaccuracies, corrections or blots when filling it out. Ignoring this rule may lead to damage to the receipt or violation of the procedure for working with cash.

Especially for Clerk, experts asked the IFTS for answers to the most FAQ on the use of online CCP.

Already from July 1, 2017, in accordance with, companies switched to online cash registers. On the eve of the innovation, we requested official clarifications of the issues practical application online CCP.

How many online checkouts do you need to have if there is a retail and online store

Do we understand correctly that if our organization carries out:

1) retail trade in a store;

2) has online store where customers pay us with bank cards online;

3) issues BSO - should we use three different cash registers (online cash registers)?

IFNS response:

If you simultaneously carry out such activities as retail trade in a store, settlements by electronic means of payment on the Internet, settlements in the provision of services to the public, you need to use only those cash registers that are permitted and intended for use in the implementation of these types activities.

At retail any model of cash registers that meets the requirements of Law No. 54-FZ can be used in the store.

When making payments by electronic means of payment on the Internet, any model of cash register equipment without a device for printing fiscal documents and complying with the requirements of Law No. 54-FZ can be used.

At the same time, users, when making these calculations, are obliged to ensure the transfer to the buyer cash receipt or a strict reporting form in electronic form to the subscriber number or e-mail address specified by the buyer before making payments, and the cash receipt on paper is not printed by the user.

In the case of settlements when providing services to the population, starting from July 1, 2018, it is mandatory to apply automated systems for forms of strict accountability - cash registers used for the formation of forms of strict accountability in electronic form, as well as their printing on paper media.

Payment in the online store at night

Should our organization create and send a cash receipt to in electronic format to the buyer if the purchase was made through the online store, for example, at night (payment was made by credit card). A bank card payment is a non-cash payment, as funds are debited from one bank account and credited to another bank account.

IFNS response:

In accordance with paragraph 5 of Art. 1.2 of Law No. 54-FZ, users when making settlements using electronic means of payment on the Internet are required to ensure that the buyer (client) receives a cash receipt or a strict reporting form in electronic form to the subscriber number or email address specified by the buyer (client), before settlement. At the same time, a cash receipt or a strict reporting form on paper is not printed by the user.

How to record an electronic cash receipt

How exactly to reflect in accounting and tax accounting the primary document, namely the electronic cash receipt used for settlements by electronic means of payment on the Internet?

IFNS response:

There is no special procedure for accounting for settlements made using electronic means of payment. Accordingly, such a procedure (in particular, the applied accounting accounts) is established by the organization independently and is fixed in the accounting policy (clauses 4, 7 PBU 1/2008).

Closing and opening of the cash register

Should a cash register designed to send a cash receipt when making an online purchase using bank cards, carry out closing and opening of the cash register shift, as well as issue a report on the closing of the shift?

IFNS response:

The fiscal accumulator, regardless of the methods of making settlements, must ensure the formation of final information on the amounts of settlements specified in cash receipts (strict reporting forms) and correction cash receipts (strict correction reporting forms), to generate reports on the closing of a shift, a report on the closing of a fiscal accumulator and reports on the current status of settlements.

If the cashier is not at the workplace all the time

How exactly should the shift be closed if payments are made remotely via the Internet, without the presence of a cashier in 24/7 time mode?

IFNS response:

Before the start of settlements using cash registers, a shift opening report is generated, and at the end of the settlements, a shift closing report is generated.

At the same time, a cash receipt (strict reporting form) cannot be generated later than 24 hours from the moment the shift opening report was generated.

Application of BSO

The order of application of the BSO has changed. Now it is a primary accounting document, equated to a cash receipt, generated in electronic form and (or) printed using a KP at the time of settlement with the buyer, containing information about the settlement, confirming the fact of its implementation. From July 1, 2018, the law on cash registers does not provide for the use of BSOs made by printing. Also, the BSO will have to contain the mandatory details under Art. 4.7 of Law No. 54-FZ.

Can our organization apply BSOs previously printed by 30 June 2018?

IFNS response:

Organizations and individual entrepreneurs performing work that provide services to the public have the right not to use cash registers, provided they issue the appropriate strict reporting forms in the manner prescribed by Law No. 54-FZ, until July 1, 2018.

Addition of BSO details

When using the BSO before July 1, 2018, should we supplement the BSO form with mandatory details in accordance with Art. 41 of Law No. 54-FZ, or can our organization issue an old-style BSO before July 1, 2018?

IFNS response:

Organizations and individual entrepreneurs can carry out cash settlements and (or) settlements using payment cards without the use of cash registers in the case of providing services to the public, provided that they issue the appropriate strict reporting forms.

Documents equated to cashier's checks intended for cash settlements and settlements using payment cards without the use of cash registers in the case of rendering services to the population are issued on the BSO. According to paragraph 3 of the Regulation (approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359), the document must contain the following details, except for the cases provided for in paragraphs. 5-6 Provisions:

a) document name, six-digit number and series;

b) name and legal form - for the organization; surname, name, patronymic - for an individual entrepreneur;

c) the location of the permanent executive body a legal entity (in the absence of a permanent executive body of a legal entity - another body or person entitled to act on behalf of a legal entity without a power of attorney);

d) taxpayer identification number assigned to the organization (individual entrepreneur) that issued the document;

e) type of service;

f) the cost of the service in monetary terms;

g) the amount of payment made in cash and (or) using a payment card;

h) the date of the calculation and preparation of the document;

i) the position, surname, name and patronymic of the person responsible for the transaction and the correctness of its execution, his personal signature, the seal of the organization (individual entrepreneur);

j) other details that characterize the specifics of the service provided and with which the organization (individual entrepreneur) has the right to supplement the document.

Thus, until July 01, 2018, when making cash payments in the case of providing services to the public, you can use strict reporting forms made in a typographical way and complying with the requirements of Decree of the Government of the Russian Federation dated May 06, 2008 No. 359.

Automated system for BSO

Should an automated system for strict accountability forms open and close a shift?

IFNS response:

Before the start of settlements using CCP, a report on the opening of the shift is generated, and after the completion of the settlements, a report on the closing of the shift is generated.

In view of the fact that automated systems for strict reporting forms are cash register equipment, used for the formation of strict reporting forms in electronic form, as well as for their printing on paper, a report on the opening of the shift, and upon completion of the settlements - reports on the closing of the shift by this system should be generated in the generally established manner.

How exactly to supplement the BSO

If there is a need to supplement the BSO form with mandatory details in accordance with Art. 4.7 of Law No. 54-FZ before July 1, 2018, then how to do this - make an inscription on the BSO by hand when filling out or make a new typographical version of the BSO before July 1, 2018?

IFNS response:

There is no obligation to supplement strict reporting forms with details in accordance with the requirements of Article 4.7 of Law No. 54-FZ, in cases of their use in the provision of services to the population before July 01, 2018, for organizations and individual entrepreneurs.

For these documents, drawn up on strict reporting forms, the completeness and content of the required details are established by the Regulation approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359.

Wrong e-check

When accepting expenses for tax accounting, should an accountant verify the details of a cash receipt in accordance with Article 4.7 of Law No. 54-FZ? If it is found that the KMM check does not comply with all the requirements for issuing a check according to the new rules (for example, the IFTS website will not be reflected), in this case such a check can be accepted as an expense and tax accounting? Or is it considered an incorrectly executed primary document and is not subject to acceptance for expenses and reduction of the taxable base?

IFNS response:

In the event of a situation that raises certain doubts about the authenticity of the submitted cash receipt, any person can use the Check Check service on the website of the Federal Tax Service. So you can check the fact of recording a specific calculation and the authenticity of the fiscal sign of the cash receipt document.

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

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

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

As forms of strict reporting can also be:

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

When can BSO be used?

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

For many, the definition of a service is having a code for that activity in All-Russian classifier services to the population. However, the letter of the Federal Tax Service dated March 7, 2014 states that individual entrepreneurs, providing services to the public, which are not mentioned in the OKUN, also have the right to issue forms of strict accountability. So you can use BSO for any type of service: if your type of activity is mentioned in OKUN - it's good if it is not specified, but it is a service - you can always refer to the letter above.

Benefits of BSO for IP

What are the advantages of using strict reporting forms?

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

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

Thirdly, in the absence of a cash desk, you do not have to pay for its maintenance.

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

Disadvantages of BSO

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

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

In addition, it is necessary to maintain a special regime for storing copies (or spines) of documents for 5 years.

Approved BSO forms

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

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

BSO: sample filling

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

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

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

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

Where can I get strict reporting forms?

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

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

Please specify when ordering required amount documents, the series you have chosen, and the first number from which to start numbering.

It is not necessary to register forms with tax or other authorities.

Are there alternatives to typography?

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

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

How to keep track of BSO?

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

To fill out the BSO accounting log, appoint a responsible person. He will also supervise the registration of forms. Entrust him with their acceptance, issuance, storage in a safe and inventory.

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

Start using BSO

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

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

Strict reporting form (BSO) instead of a CCP check: what are the reporting requirements, in which case is a BSO issued instead of a CCP, storage and write-off of BSO.

In the case when small companies or private entrepreneurs providing various services to the population do not have cash register, they can issue receipts instead. This is stated in the second article, the second paragraph. federal law RF dated May 22, 2003 (No. 54 F3). About working with such documents, it is written in the Decree of the Government of the Russian Federation No. 359 of 05/08/2008.

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

• This document applies only when we are talking about cash settlements with the population. If the client is a legal entity, it is prohibited to apply BSO;
• You can issue this form only 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 a customer 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 should include the following information:

• Series, number and name of the receipt;
• Information about the seller: full name for PE (private entrepreneur) and name and form of ownership for organizations;
• Individual taxpayer number;
• Type and name of the service provided;
• Service cost;
• Amount of payment (cash or bank card);
  Date of the operation;
• Position, full name and signature of the person who performed the operation;
• 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 accounting and storage of documentation that belongs to the category of "strict reporting":

1. Accounting for such securities is kept in a separate register of document forms. There are a number of requirements for such a journal. Basic requirements: the journal must be kept neatly and no errors or corrections should be made in it. 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 an act, which indicates the series and numbers of the missing forms. The act is signed by a special commission. The committee is created by the director of the organization.

3. The movement of such documents must be recorded in a special card for their accounting.

4. Forms of strict reporting must be stored in safes or cabinets that are locked. At the end of each working day, the safe or cabinet must be sealed and sealed.

5. The used SA 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 is created on the destruction of forms of strict accountability and the roots are destroyed. Damaged forms are to be disposed of in the same manner as the roots from used CO papers.

6. Forms can be printed at a printing house, produced using automated systems, or filled out online.
If the production of strict reporting forms is carried out 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 a series. If the tax authorities require information about the documents, the organization must provide it.
In addition, there are online systems that allow you to print, cancel and organize reports online.

Write-off of strict reporting forms

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

Decree No. 359 says that the company must keep the roots, which indicate the amount of funds received for at least 5 years. These spines 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, which is created by the director of the enterprise.

Sample form of receipt of strict accountability

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

Sample of filling out the BSO form:

A receipt for each entrepreneur or company is printed individually, because the printed version involves indicating data about a specific legal entity.

This form can be taken as a basis and, following its example, create a similar document for your enterprise. Remember that such documents must be printed in a printing house or using automated systems.

Remember that proper filling, storage, accounting, use and destruction of the BSO will save you from problems with the tax office, so take these documents and fill them out responsibly.

See also a video about when you can issue strict reporting forms:

Related articles:

Internet service "My business": real help accountant

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

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The introduction of online cash registers has also changed the requirements for forms. What are the features of the BSO in 2019? A strict reporting form is an alternative to a cashier's check.

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 documentation. What are the features of BSO 2019 from the previous form?

Important Points

According to Russian legislation all organizations and individual entrepreneurs must use cash registers in their activities if they accept payment in cash.

These forms are formed in strict accordance with legislative requirements. Not issuing a BSO if necessary, or incorrect design document is equivalent to the absence of a form.

This is considered a violation of cash discipline and is fraught with serious problems. The transition to online cash registers assumes that the benefits that were previously in effect in relation to will be canceled.

But strict reporting forms are used in 2019, and their cancellation is not yet expected. In what cases will BSOs be needed and how to draw them up correctly, taking into account the changes?

What it is

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

Its execution was prescribed in cases where, in the absence of cash registers, services were provided to the population for cash or payment by bank card.

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

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

BSO forms

The production of BSO using automated systems in 2019 allows you not to print payment documents.

Under the new legislation, it is allowed to send a form electronic form to the customer specified email or phone.

In addition, only information about the purchase is allowed to be sent - the number of the drive, the amount of the purchase, address, date and time, etc.

The client can independently enter data on the operator's website and print payment document.

The method of obtaining the BSO is chosen by the client, and refusing to issue a form means breaking the law. Some exception is provided for distance trading.

In this case, the seller is not required to issue a printed BSO. Online stores send a payment document either by e-mail or by phone.

What do they include

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

So it is optional to indicate the name and number of services when conducting the types of activities indicated in, by entities that are on simplified taxation regimes. This rule will be valid until 01/31/2021.

That is, if a BSO is drawn up for an individual entrepreneur for the provision of services in 2019, then you need to switch to new BSOs by 2019, but you can only specify the breakdown of the amount in detail from 2021.

It is important to note that it is impossible to issue a BSO instead of a cash receipt. If goods are sold, then only a check of the proper form must be issued.

But here the reverse situation is not prohibited. If an entrepreneur both trades and at the same time provides services to the population, then he can only issue cash receipts.

The only exception is Internet services and Internet commerce. When they are combined, a separate cash register and a separate automated system will be required.

Required details

The BSO standard was adopted by Article 4.7 of the Federal Law No. 54. Twenty essential details are provided for the document. They correspond to the values ​​of the cashier's check established by the same article.

The required props include:

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

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

Video: act for writing off strict reporting forms (BSO) IP

Newly introduced details for all such forms include the commodity nomenclature code, as well as a special two-dimensional QR code.

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

• the exact date of the transaction;
• the exact time of payment;
• serial number of the form;
• sign of calculation;
• sum value of payment;
• fiscal number of the form;
• drive serial number.

This barcode is located in a specially designated place on the form. It is precisely because of the presence of such a code that it becomes impossible to produce forms in a typographical way or through manual filling. A sample of the old BSO form when providing services is possible.

How to keep a ledger

For all enterprises conducting accounting, an indispensable requirement is the availability and maintenance of the BSO Book of Accounts.

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 head and the chief accountant, sealed with a stamp or seal. The purpose of filling out the Book is to record the names, series and numbers of the BSO received from the printing house and issued to customers.

Important! With the employee who is responsible for controlling the BSO, must be concluded.

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

The absence of the BSO Accounting Book is punishable by. When strict reporting forms are produced using automated systems, then keeping a ledger becomes optional.

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

Nuances for IP

Individual entrepreneurs who are payers under and, in accordance with Part 7 of Article 7 of the Federal Law No. 290, until July 1, 2018, have the right not to use CREs when making cash payments, subject to the issuance of a payment document at the request of the client in the manner prescribed by paragraph 2.1 of Article 2 of the Federal Law No. 54.

But such an exception is applicable only to those entities that conduct the types of activities listed in paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation.

On a note! Services to the public are listed in the OKUN, but this classifier is not mentioned in the CCP Law. In addition, not all services specified in the law and the classifier are the same.

There has been a lot of controversy about this arbitrage practice. Sometimes it is very difficult to prove the right to issue a BSO. Therefore, it is desirable to focus on legislative norms.

When payments are made in areas remote from access to the Internet, cash registers are used in an "offline" mode.

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

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

Change legislative norms is designed to provide optimal quality of control over accounting for cash flow.