Types of bso. What form of strict reporting form should be used for an LLC? If the basis is applied and UTII is paid

The concept of a strict reporting form

These include:

• receipts;
• travel documents;
• air and railway tickets;
• travel vouchers and other documents.

The document regulating the use of BSO is the regulation approved by the Decree of the Government of the Russian Federation of May 6, 2008 No. 359.

In 2016, Law No. 54-FZ underwent significant changes introduced by Law No. 290-FZ dated July 3, 2016 “On Amendments…” (hereinafter referred to as Law No. 290-FZ), which also affected BSO.

In particular, the law gave a definition of BSO, and now, in accordance with Art. 1.1 of Law No. 54-FZ (as amended by Law No. 290-FZ), a strict reporting form for an LLC is the company's primary documentation, which is comparable to a cashier's check and is formed at the time of mutual settlements between the buyer and seller when providing services. This document must meet the following requirements:

• contain information that confirms the fact of mutual settlements;
• comply with the current legislation of the Russian Federation on the use cash register equipment(KKT).

Previously, the list of services to the population, the provision of which can be issued by the BSO, was established by the OKUN classifier. However, the latter was canceled and now it is necessary to be guided by special keyshelping to find an analogue of the OKUN service in the current OKVED 2 classifier.

Is it possible to download a strict reporting form for an LLC on the Internet: manufacturing rules

The ability to simply download a sample of a strict reporting form for an LLC from the Internet, print it out on a printer and use it in the company's workflow is not provided.

Previously, the use of the BSO was regulated by Decree No. 359, according to which the data of the printing house that produced it were the mandatory details of the BSO (clause 4). Accordingly, the production of forms had to be done by printing.

The aforementioned law No. 290-FZ made the latest changes to the rules for the formation of the BSO:

• According to Art. 1.1 of Law No. 54-FZ as amended. Law No. 290-FZ forms must be formed using automated system for BSO.
• Paragraph 1 of this article refers this technique to CCP.
• In accordance with par. 3 p. 1 art. 4 of Law No. 54-FZ, it is possible to use automated systems only when paying for services.

Previously, the possibility of using such systems was also provided for in paragraph 4 of Resolution No. 359. Special requirements for them were established by paragraph 11 of this resolution, they were similar to the requirements for CCPs, but automated systems were not CCPs and, accordingly, were not required to register with the tax office.

NOTE! The old procedure for using the BSO can be preserved until 07/01/2019 (clause 8, article 7 of law No. 290-FZ). After the specified date, you should be guided by the requirements new edition Law No. 54-FZ.

BSO forms

For some types of activities, SSR forms are developed by the relevant authorities that regulate their implementation. For example:

• The form of a tourist voucher was approved by order of the Ministry of Finance of Russia dated July 9, 2007 No. 60n.
• The form of a receipt for receiving an insurance premium (contribution) (form No. A-7), used in insurance activities, was approved by order of the Ministry of Finance of Russia dated May 17, 2006 No. 80n.
• The form of a receipt for payment for veterinary services used by veterinary clinics was approved by order of the Ministry of Finance of Russia dated April 9, 2008 No. 39n.
• The form of a pledge ticket and a safe receipt used by pawnshops was approved by order of the Ministry of Finance of Russia dated January 14, 2008 No. 3n.
• The form of a cinema ticket, approved by order of the Ministry of Culture of Russia dated 08.12.2008 No. 231.

If the standard form of the BSO is not approved, then the company can develop it independently and approve it with an order on accounting policies. However, in this case, it is necessary to take into account the requirements of paragraphs. 3, 4 of Resolution No. 359 regarding the mandatory details that must be contained in any BSO. These include:

• The name of the document (receipt, subscription, travel document).
• Number of six characters and a series.
• Name and legal address of LLC.
• The type of service provided and its cost.
• The value of the payment made.
• Date of settlement.
• Full name, position and signature of the employee accepting payment.
• Information about the printing house (name, TIN, address).
• Order number, circulation and year in which the form was completed.

New requirements for BSO details

The novelties of Law No. 290-FZ established additional requirements for mandatory details. The new details that must be indicated on the BSO from 2016 include:

• information about the tax system used by the seller;
• serial number indicated on the fiscal drive;
• time and place of settlement;
• website address of the OFS (fiscal data operator);
• rate and amount of VAT;
• form of settlement (cash or electronic payment);
• in case of BSO transfer electronically- e-mail and phone number of the buyer.

NOTE! If the document form does not contain a tear-off spine, then when filling it out, it is necessary to make a copy of it, since duplication of the series and number of the BSO is expressly prohibited by clause 9 of Resolution No. 359.

The essence of this requirement is to ensure the uniqueness of each BSO published by the company, so the numbers on them should not be repeated.

The company can choose the series for the BSO on its own, and when producing the next series of forms, it must ensure that the numbers of the forms continue sequentially.

Requirements for accounting and storage of BSO

The procedure for the receipt and disposal of BSO at the enterprise is regulated by Decree No. 359. The Ministry of Finance also comments on the requirements for accounting and storage of BSO in letter No. 03-01-15 / 10. They are as follows:

• The BSO document flow is carried out by a special commission, which is created at the enterprise by order of the head.
• The order also appoints a person who will be responsible for filling out and issuing forms. This person is financially responsible, about which an appropriate agreement is drawn up.
• Forms are accepted according to the act of acceptance, which is signed by the commission and the head.
• To account for the forms, a special book is started, which must be numbered, laced and sealed with the seal of the company and the signature of the head. The form of such a book of accounting is approved by the head.
• BSO should be stored in a specially designated room (safe), to which access by unauthorized persons is limited. The responsible person must seal the premises to prevent theft or damage to forms.
• In order to control the availability of forms, the Commission periodically conducts an inventory.
• BSO are stored for 5 years, after which they are disposed of, about which an act is issued. Forms are destroyed by burning, tearing or transferring specialized companies providing disposal services.

Thus, BSO, equated to cash receipts, allows you to refuse to use cash register. It is a primary accounting document, the requirements for the formation of which are determined by law. Special requirements are also put forward for the accounting and storage of this document.

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 a 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 requires the indication of data about a particular 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:

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Internet service "My business": real help accountant

GENERAL PROVISIONS

All organizations and individual entrepreneurs when they carry out cash settlements and (or) settlements using payment cards in case of sale in the territory Russian Federation goods, performance of work or provision of services must necessarily use cash registers. This procedure is established by paragraph 1 of Article 2 of the Federal Law of May 22, 2003 No. 54-FZ "On the use of cash registers in the implementation of cash payments and (or) payments using payment cards" (hereinafter Federal Law No. 54-FZ).

At the same time, paragraph 2 of Article 2 of Federal Law No. 54-FZ, organizations and individual entrepreneurs, subject to a certain condition, are allowed not to use cash registers. Such a condition is the implementation of cash payments in the case of the provision of services to the population with the issuance of appropriate forms of strict accountability.

Note!

Federal Law No. 54-FZ allows the use of strict reporting forms when organizations provide and individual entrepreneurs services to the public. When providing services to legal entities, the above law did not allow settlements using strict reporting forms. Therefore, if an organization or an individual entrepreneur enters into an agreement for the provision of services with a legal entity and the payment is made in cash in cash, the use of cash registers is mandatory.

Federal Law No. 54-FZ also determines that the procedure for approving the form of strict reporting forms equated to cash receipts, as well as the procedure for their accounting, storage and destruction is established by the Government of the Russian Federation. For a sufficiently long period of time, such a procedure was not approved, however, on March 31, 2005, Decree of the Government of the Russian Federation No. 171 “On approval of the regulation on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers” was adopted ( hereinafter Regulation No. 171).

Approved Regulation No. 171 establishes the procedure for making cash payments in the case of rendering services to the population, subject to the issuance of strict reporting forms equated to cashier's checks, as well as the procedure for approving, recording, storing and destroying strict reporting forms.

1. information about the approval of the form form;

2. name, six-digit number and series;

3. form code for the form All-Russian classifier management documentation;

4. name and code of the organization or individual entrepreneur that issued the form, according to the All-Russian Classifier of Enterprises and Organizations;

5. taxpayer identification number;

6. type of service;

7. unit of measure for the provision of services;

8. the cost of the service in monetary terms, including the amount of the fee carried out in cash or using payment card;

9. date of settlement;

10. title of the position, surname, name and patronymic of the person responsible for the transaction and the correctness of its execution, a place for a personal signature, seal (stamp) of the organization or individual entrepreneur.

For a strict reporting form intended for settlements for travel by ground passenger transport common use, that is, for a fare ticket, much fewer mandatory details are intended. The ticket must contain the name, six-digit number and series, form code of the form, name of the organization or individual entrepreneur that issued the form, type vehicle and the cost of services in monetary terms.

Clause 7 of Regulation No. 171 establishes that, in addition to the mandatory details characterizing the specifics of the transactions being processed, the strict reporting form must contain the abbreviated name of the form manufacturer, its TIN, location, order number and year of its execution, as well as circulation. After analyzing the text of this paragraph, we can conclude that strict reporting forms must be printed in a typographical way, although Regulation No. 171 does not contain a direct indication of this.

We draw the attention of readers to one more point regarding the production of strict reporting forms.

In accordance with paragraph 1 of Article 17 of the Federal Law of August 8, 2001 No. 128-FZ "On Licensing certain types activity” licensing is subject only to the production of anti-counterfeiting printing products, including forms valuable papers, as well as trade in these products. The definition of secure printing products is given in clause 2 of the Regulations on Licensing Activities for the Manufacture of Anti-Falsification Printing Products, Including Forms of Securities, as well as Trade in These Products, approved by Decree of the Government of the Russian Federation dated November 11, 2002 No. 817 “On Approval of the Regulation licensing activities for the manufacture of counterfeit-proof printing products, including forms of securities, as well as trade in these products”:

"secured printing products" - printing products, including forms of securities, the need to protect which is provided for by regulatory legal acts President of the Russian Federation, bodies state power of the Russian Federation, public authorities of the constituent entities of the Russian Federation, local authorities and decisions of legal entities, made using printing, holographic, information, microprocessor and other methods of protecting printed products that prevent full or partial counterfeiting of these products.

The Letter of the Ministry of Finance of the Russian Federation dated August 5, 2003 No. 16-00-12 / 29 “On Licensing the Activities for the Production of Printed Products” states that strict reporting forms made using various ways protection, may be produced by printing companies or other enterprises that comply with the relevant technical requirements and licensed by the Ministry of Finance of the Russian Federation. The letter also states that the activity of manufacturing forms of strict reporting that are not protected from forgery, and the activity of trading in these forms, in accordance with Federal Law No. 128-FZ, is not subject to licensing. Since strict accountability forms are printed products, the affixing of a series on strict accountability documents, as well as their numbering, is carried out in a typographical way.

Let us turn to one more letter, in particular, to the Letter of the Ministry of Finance of the Russian Federation dated February 17, 2005 No. 05-03-06 / 11 "On the situation in the field of manufacturing counterfeit-proof printing products, as well as trade in these products." The letter contains an indication that the production of secure printing products is a complete cycle of printing work, and therefore, additional production of these products at other enterprises is not allowed. In addition, only the manufacturer of security printing products has the right to sell such products directly to the customer or his representative.

From the foregoing, we can conclude that strict reporting forms with security elements must be produced by printing companies that have the appropriate license, and it is unacceptable to independently produce such forms using the available computer equipment. When producing forms, a series is assigned to them by an organization or an individual entrepreneur independently when submitting an order for the production of a form to a printing house. The number of a specific form within the corresponding series is set by the printing house.

When preparing a strict reporting form, it is allowed to make changes to it regarding the expansion or narrowing of individual columns, taking into account the details.

The strict reporting form must be filled out with a carbon copy with at least 1 copy, or must contain tear-off parts. All details contained in the form must be filled in. If an organization or an individual entrepreneur does not have certain indicators, a dash is put in the corresponding line.

Forms must be completed clearly and legibly. If the form does not contain a tear-off part, it must be filled out using carbon or carbon paper. When filling out, erasures, amendments and corrections are not allowed.

Above, we noted that each form of strict accountability is numbered in a typographical way, therefore, damaged or incorrectly completed forms must be saved, while they are crossed out, and attached to the report for the day on which they were issued.

A form with filled in lines for all the required details, signed by an official, acquires legal force and is a primary accounting document, with the exception of tickets for travel in the city passenger transport common use. Forms of strict reporting are equated to a cash register check.

Accounting for strict reporting forms by organizations and individual entrepreneurs should be kept by name, series and numbers of forms. To account for the forms, a book must be opened, the sheets of which (by analogy with cash book) must be numbered, laced, signed by the head and chief accountant of the organization or individual entrepreneur, and sealed. unified form such a book is not provided, so business entities can develop it on their own and fix it in the accounting policy.

The costs of purchasing forms of strict accountability of organizations providing services to the population are classified as expenses, the implementation of which is associated with the provision of these services.

In accounting, these expenses are reflected in accordance with the Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n “On Approval of the Regulation on Accounting “Expenses of the Organization” PBU 10/99” as expenses of the organization for ordinary activities.

To summarize information on the availability and movement of strict reporting forms that are stored and issued under the report, in the Chart of Accounts accounting financial and economic activities of organizations is intended for off-balance sheet account 006 "Forms of strict reporting".

The purchase of forms (including by accountable persons) is reflected in the debit of the account in a conditional value, for example, 1 ruble, which makes it possible to determine the number of forms in storage. The write-off of forms is reflected in the credit of the account on the basis of the relevant documents on their use. Analytical accounting is maintained for each type of forms and their storage locations.

Account correspondence
Debit	Credit
		Acquired forms of strict reporting at actual cost
		VAT included on purchased forms
		Strict reporting forms were transferred to production
		Strict reporting forms for storage accepted for accounting
		The debt to the supplier for the purchased forms has been paid off
		Amount of VAT accepted
		Written off used forms of strict reporting

The expenses of organizations for the purchase of strict reporting forms reduce tax base for income tax in accordance with subparagraph 49 of paragraph 1 of Article 264 tax code Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation). Moreover, the attribution to expenses of the amounts spent on the purchase of forms must be made immediately upon issuance to production, and not as they are used in the course of economic activity.

As for individual entrepreneurs, they, in accordance with paragraph 1 of Article 221 of the Tax Code of the Russian Federation, are entitled to in the amount of the amount of expenses incurred for the acquisition of BSO.

Receipt, storage and issuance of strict reporting forms is the responsibility of an employee of an organization or an individual entrepreneur, with whom an agreement must be concluded in accordance with the legislation of the Russian Federation. Such an agreement is an agreement on liability. Responsibilities for receiving, storing and issuing strict reporting forms, as a rule, are assigned to cashiers.

On the day the forms are received, the responsible employee must accept them, and acceptance is carried out in the presence of a commission appointed by the head of the organization or an individual entrepreneur. Members of the commission check the correspondence of the actual number of forms, as well as their series and numbers, to the data contained in the documents of the form manufacturer. Based on the results of acceptance, an act is drawn up, which is approved by the head or individual entrepreneur. This act is the basis for the acceptance of forms for registration by a responsible employee.

The employee responsible for the acceptance, storage and issuance of strict reporting forms must be provided with conditions to ensure the safety of the forms. Forms should be stored in metal cabinets and (or) safes. In cases where the forms are used in large quantities, specially equipped rooms can be allocated for their storage. The places of storage of strict reporting forms at the end of the working day must be sealed or sealed.

When exercising control over the proper use of forms, the safety of copies and spines of forms, the absence of erasures and corrections, the correspondence of the amounts indicated in copies and spines to the amounts reflected in the statements and registers submitted to the accounting department are checked. It should be noted that it is not allowed to impose control over the use of forms on persons issuing forms, except in cases where the responsible person is the chief accountant or head of the organization or an individual entrepreneur.

Stubs and copies of used forms should be kept for at least 5 years. For storage, they are packed in bags, which are then sealed. At the end due date storage, but always after the expiration of a month from the date of the last inventory, the forms are destroyed. The basis for the destruction of expired forms is an act of write-off, drawn up by a commission, the composition of which is approved by the head or individual entrepreneur. In a similar manner, incomplete or damaged forms are subject to destruction.

Paragraphs 25 and 26 of Regulation No. 171 establish the procedure for settlement with the population for services rendered using strict reporting forms.

1. fill out a strict accountability form, leaving the signature place blank;

2. receive funds from the client;

3. name aloud the amount of money received and put them separately in front of the client;

4. sign a strict accountability form;

5. name the amount of change and give it to the client along with the form, while paper bills and coins are issued simultaneously.

If the services rendered are paid for by a payment card, the person accepting the payment performs the following actions:

1. receives a payment card from the client;

2. fills in the form, except for the place of signature;

3. inserts a payment card into the device for reading information from payment cards and receives confirmation of payment;

4. signs the form;

5. returns the payment card to the client simultaneously with the form and the document confirming the operation with the payment card.

Mixed payment for services is also allowed, when one part of the service provided is paid for in cash, and the other part is paid using a payment card. In this case, the issuance of the form, delivery and return of the payment card must be made simultaneously.

Failure by an organization or an individual entrepreneur to fulfill the obligation to issue strict accountability documents equated to checks to customers is the basis for bringing them to administrative responsibility in accordance with Article 14.5 of the Code of the Russian Federation on administrative offenses:

“Article 14.5. Sale of goods, performance of work or provision of services in the absence of established information or without the use of cash registers

Sale of goods, performance of work or provision of services in trade organizations or other organizations that sell goods, perform work or provide services, as well as by citizens registered as individual entrepreneurs, in the absence of established information about the manufacturer or seller, or without application in the established statutory cases of cash registers -

shall entail the imposition of an administrative fine on citizens in the amount of from fifteen to twenty times the minimum wage; on the officials- from thirty to forty minimum wages; for legal entities - from three hundred to four hundred times the minimum wage.

In this case, you should pay attention to one nuance. Let us turn to the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 31, 2003 No. 16 "On some issues of the practice of applying administrative responsibility, provided for in Article 14.5 of the Code of Administrative Offenses of the Russian Federation, for the non-use of cash registers." This resolution states that the non-use of cash registers is allowed only if strict reporting documents are issued to customers. In case of non-issuance of these documents, the relevant legal entities and individual entrepreneurs are responsible for making cash payments without the use of cash registers. Further, the resolution states that until the Government of the Russian Federation issues regulations concerning the procedure for approving the form of strict reporting forms equated to cashier's checks, the use by organizations and individual entrepreneurs of strict reporting documents in the forms approved by the Ministry of Finance of the Russian Federation is not a basis for imposing on them responsibility for non-use of cash registers.

A similar position on this issue was expressed in the Letter of the Ministry of Taxes and Taxes of the Russian Federation dated July 4, 2003 No. ShS-6-22/738 “On the decision of the GMEK on CCM dated June 24, 2003”. The said document says that this department obliges the tax authorities “on the ground” not to apply penalties for the use of strict reporting documents (previously approved), until the new forms are approved by the Ministry of Finance of the Russian Federation.

For reference: on the basis of the Federal Law of June 19, 2000 No. 82-FZ "On minimum size wages” the calculation of fines, carried out in accordance with the legislation of the Russian Federation, from January 1, 2001, is based on a base amount equal to 100 rubles.

For more information on issues related to strict reporting forms, you can find in the book of CJSC "BKR-Intercom-Audit" " Forms of strict reporting».

All business transactions of the company require mandatory documentary evidence, for which a number of various forms. Among them, a separate position is occupied by strict reporting forms (BSO), requiring special attention and motion control. We will learn how BSO is accounted for in the enterprise, and what accounting records it is drawn up with.

Documents of strict reporting in accounting

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

There are rules governing the issuance, accounting, preservation and destruction of these documents. All of them are contained in Decree No. 359 of 05/06/2008. Mandatory is the method of manufacturing BSO: 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 are engaged in the release of forms, and companies act as customers. The printing house produces BSOs in 2, less often in 3 copies, since the form of the document necessarily provides for the presence of tear-off spines or copies of the main sheet. When making a transaction, the first copy is handed over 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, an employee of the company, and more often a competent commission, carefully checks the availability 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), then any company organizes BSO accounting as soon as the forms are purchased.

Accounting for strict reporting forms begins with fixing the purchased forms in the BSO accounting book, stitched, with sheets numbered through numbering, certified by the signatures of the head and responsible persons. The form of the journal can be developed independently or resorted to the approved register OKUD 0504045.

A separate book is created for each type of forms. Usually, acquired BSOs are transferred under the report to employees who have signed an agreement on liability with the employer (cashiers, sellers).

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

Strict reporting forms: postings

Enterprises carry out accounting of strict reporting forms for the balance on account 006. Since the account is off-balance sheet, the balances on it will not affect the balance sheet, but they will not allow you to forget about the existing values. The debit of the account reflects the receipt of forms, the credit shows the expenditure. The costs of purchasing forms are recorded in the expense 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 transferred to two departments of the store, 1500 pieces 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 transactions by postings:

Operation	Accounts		Sum
Capitalized BSO (0.2 x 3000)
Written off receipts transferred to work
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 is accounted for. Postings are logical and allow you to control the movement of documents of strict accountability.

When it comes to the use of BSO by businessmen and entrepreneurs, it can be said with confidence that the interest of readers does not extend to vouchers and order orders approved by the Ministry of Finance, but to the ability to accept payment for services by receipts, bypassing the need to install a cash register. Let's talk about the use of BSO in entrepreneurial activity and features of the use of these documents in modern business.

What is BSO for IP

Cash settlements require the mandatory use of cash registers, however, in some cases, legislators are allowed to use strict reporting forms, replacing them cash receipts, i.e. confirming payment. You can act this way if the individual entrepreneur uses PSN or works on UTII, providing services individuals and entrepreneurs.

Today, instead of issuing cash receipts, they are required to provide customers with receipts for receiving payments.

Note that the replacement of the issuance of cashier's checks with forms of receipts is prohibited in settlements with organizations, i.e. legal entities, here it is assumed that the transaction is registered with a KKM check. In today's realities, there remains a small list of services provided by individual entrepreneurs, where the use of BSO is applicable. It is covered in the law on CCP No. 54-FZ of May 22, 2003 (Article 2). Individual entrepreneurs on a patent and UTII have the right to issue a BSO until 07/01/2018, in the future they will have to switch to online cash desks.

The above law on cash desks provides for a list of types of services that give the right to work for BSO due to the specifics of the activity and remoteness, therefore BSO for individual entrepreneurs do not lose their relevance.

Forms of strict reporting for individual entrepreneurs

There is no universal form of BSO for individual entrepreneurs, therefore, each businessman is free to choose or develop his own document acceptable for his activities.

The use of BSO in the work of an individual entrepreneur is regulated by government decree No. 359 dated May 6, 2008, which provides recommendations on the availability of mandatory details. On its basis, today individual entrepreneurs independently create a form of a form, guided by the conditions put forward in the legislation. The document must contain:

1. Name, series and six-digit number;
2. Full name and position of the person responsible for issuing the form and its accuracy;
3. TIN, OGRNIP, address of the enterprise;
4. Services provided and their cost;
5. Dates of drawing up the document and its payment;
6. Signature confirming the receipt of money and the seal of the individual entrepreneur;

It is not forbidden to supplement the set of details with others that are necessary from the point of view of a businessman.

BSO forms for individual entrepreneurs: how to purchase

It is easy to develop your own BSO form, focusing on the conditions established by the legislator. The entrepreneur will have to order the generated version of the form at a printing house or execute it automatically using special equipment created by analogy with KKM, but not requiring registration with the Federal Tax Service. Such systems are equipped with a storage device and store all issued receipts in memory for 5 years. At the same time, the IP is obliged, at the request of the Federal Tax Service Inspectorate, to provide information from such an automated system about documents, information on the issuance of which is stored in its memory.

The resolution does not imply printing the BSO simply on a computer. However, in each printing house or specialized printing houses, you can purchase ready-made forms of receipts that meet the requirements of the law and are convenient for processing services.

How to fill out strict reporting forms for individual entrepreneurs

All fields must be filled in the invoice form. If the document provides for a tear-off coupon that is due to the client as proof of payment for the service, then it is filled in by analogy with the main document, signed, torn off and remains with the buyer. We offer a sample of filling out a strict reporting form for individual entrepreneurs:

If there is no tear-off coupon in the BSO, then it is filled in 2 copies (at least). When the entrepreneur provides for the production of two copies of the original, this must be specified when ordering. Copies of the document can be executed under carbon paper, or in the form book, sheets of the second and third copies are processed during production special impregnation and copy the entries when filling out the original.

BSO for individual entrepreneurs providing services to the public is a factor in fixing cash payments, therefore it is important to adhere to the requirements of cash discipline in the preparation and accounting of receipts. Filling out strict reporting forms for individual entrepreneurs is subject to certain rules. They are usually issued immediately after receiving payment in cash or with bank card. It is not allowed to fill out the form late, or, conversely, before receiving payment.

Receipts purchased at the printing house are recorded in the BSO registration book. They are entered into it with full names, numbering and series. This register is a laced and numbered magazine, stitched, certified by the entrepreneur's signature and seal. BSO accounting is carried out by a businessman or a person with whom an agreement was concluded on responsibility for accepting cash.

Each form is filled out without corrections or erasures. Corrections to the document are not allowed. Such instances are automatically considered corrupted and should not be discarded. They are marked "spoiled", they are crossed out diagonally and attached to the ledger of receipts as evidence that the money was not received on them.