Which part of the BSO should you give to the client, and which part should you keep for yourself? This question is asked by many businessmen who still have the right not to use cash register equipment (hereinafter referred to as CCT). Read more about the procedure for registering a transaction using strict reporting forms (SSR) in our article.

NOTE! Organizations and individual entrepreneurs providing services to the public have the right not to use cash registers and continue to use the “old” BSO only until 07/01/2019, and from this date they must begin issuing cash register or BSO checks to clients generated using similar equipment. An exception is the catering sector, whose enterprises (except for individual entrepreneurs without employees). The article discusses the procedure for using the old type BSO, which will no longer be in force from 07/01/2019.

How is a transaction completed using BSO?

In accordance with the Decree of the Government of the Russian Federation “On the procedure for making cash payments...” dated 05/06/2008 No. 359, the provision of services to the population carried out using cash without the use of cash registers must be accompanied by the registration of BSO, which are equivalent to cash receipts.

Using BSO, in particular, the following documents are drawn up:

• tickets;
• vouchers;
• receipts;
• travel documents,
• season tickets;
• coupons, etc.

You can learn about the maximum amount of cash payments between companies from the article “What is the maximum amount of cash payments between legal entities?” .

Basic details of the BSO

According to the information letter of the Ministry of Finance “On the procedure for approving forms of strict reporting forms” dated August 22, 2008, any BSO, with minor exceptions listed in paragraphs. 5, 6 of Resolution No. 359, can be produced by organizations on an individual basis. In this case, care must be taken that the BSO contains the basic details (clause 3 of Resolution No. 359):

• name of the form, series and 6-digit number;
• company name or full name;
• legal address of the seller;
• TIN of the enterprise or individual entrepreneur;
• name of the service provided;
• cost of the service in rubles;
• the amount that was paid in cash and/or by payment card;
• date of drawing up the settlement document and making the payment;
• position and full name of the person who is responsible for drawing up the document and carrying out the business transaction, personal signature and, if available, the seal of the company (IP);
• other details necessary to better reflect the specifics of the transaction being performed.

According to the conditions contained in paragraph 4 of Resolution No. 359, enterprises (IP) need to ensure the production of BSO either by printing (with the manufacturer’s imprint on each form) or by generating a document using automated methods (on a computer). Continuous numbers and series are printed on printing forms by the manufacturer. The series and BSO number can be duplicated only on a copy or a tear-off spine (clause 9 of Resolution No. 359).

In accordance with paragraph 8 of Resolution No. 359, the BSO must be drawn up taking into account the fact that another copy of the document is being filled out at the same time, or it is necessary that the form has a detachable part, except in cases where all the details of the document are filled out by typographical or electronic means.

Which copy of the BSO is given to the client?

In accordance with paragraphs. 18, 19 of Resolution No. 359, an organization or individual entrepreneur, when providing services for cash (including when using a payment card), when preparing documents for BSO without a cash register, must ensure the safety of bound books with receipts, copies (or stubs, if used forms with a tear-off line).

In paragraph 20 of Resolution No. 359, among the rules for applying BSO when paying in cash, it is stated that a document confirming the receipt of cash (or payment by payment card), signed by the cashier, must be handed over to the client.

A generalized analysis of these two norms indicates that the client is given the original BSO document, while the seller retains either a copy with the client’s signature or the spine (if the form is issued with a tear-off line).

Results

Until 07/01/2019, organizations or individual entrepreneurs, when processing transactions (providing services) for cash or with the condition of payment by payment cards, can, without using a cash register, accept money by issuing a BSO. The BSO form can be developed by the seller independently, provided that all the necessary details are included in it.

The BSO is issued after receiving cash from the client or when using a payment card at the time of payment. Together with the change (card), the seller returns a duly executed payment document with his signature. The client is given the original payment document or a tear-off receipt, and the seller remains with a copy of the document or a tear-off receipt. The seller must retain these documents for 5 years.

You will learn more about the storage period of such documents from the article

A.S. Kolosovskaya, tax consultant

How to work correctly with strict reporting forms

The procedure for registration, storage, destruction of BSO and reflection of transactions with them in accounting

As you know, organizations and entrepreneurs providing services to the public have the right to issue strict reporting forms (SSR) to customers instead of cash register checks )clause 2 art. 2 of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) settlements using payment cards” (hereinafter referred to as the CCP Law).

In this article we will look at how to correctly work with such forms from the moment of their acquisition until destruction, as well as how to reflect the movement of BSO in accounting and tax accounting.

The form depends on the type of service

To determine which form you need to use, you need to check to see if there is a current approved form for your type of service. If there is such a form, then you need to use it, and if not, you will have to develop the form yourself O pp. 3, 5, 7 Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment, approved. Decree of the Government of the Russian Federation dated May 6, 2008 No. 359 (hereinafter referred to as the Regulations),. Let us recall that whether a type of activity belongs to services provided to the population is determined by the All-Russian Classifier of Such Services (OKUN )All-Russian classifier of services to the population OK 002-93, approved. Resolution of the State Standard of Russia dated June 28, 1993 No. 163.

BSO forms approved “from above”

For certain types of services, BSO forms can be developed and approved by any federal government agency And pp. 5-7 Provisions. For example, the Ministry of Transport has the right to establish forms of air tickets and other documents used in the provision of services for air transportation of passengers, baggage, cargo V clause 4 art. 105 of the Air Code of the Russian Federation; subp. 5.2.3 clause 5 of the Regulations on the Ministry of Transport of the Russian Federation, approved. Decree of the Government of the Russian Federation dated July 30, 2004 No. 395; Order of the Ministry of Transport of Russia dated May 18, 2010 No. 116.

The following are currently in effect BS approved by the Ministry of Finance ABOUT clause 3 of the Regulations... approved. Decree of the Government of the Russian Federation of March 31, 2005 No. 171 (lost force) :

• receipt for insurance premium (payment )approved By Order of the Ministry of Finance of Russia dated May 17, 2006 No. 80n;
• receipt for payment for gasification and gas supply services I approved By Order of the Ministry of Finance of Russia dated 02/09/2007 No. 14n;
• tourist package A approved By Order of the Ministry of Finance of Russia dated July 9, 2007 No. 60n;
• deposit ticket and safety receipt I approved By Order of the Ministry of Finance of Russia dated January 14, 2008 No. 3n;
• receipt for payment for veterinary services G approved By Order of the Ministry of Finance of Russia dated 04/09/2008 No. 39n.

Now about how to use the old BSOs, approved even before the entry into force of the current Regulations on cash payments without CC T:

• BSO approved by the Ministry of Finance during the period of validity of the old Regulations on cash payments without cash registers (from 04/12/2005 to 05/20/2008) must be used by everyone who provides the types of services for which these forms were developed And clause 2 of the Decree of the Government of the Russian Federation of May 6, 2008 No. 359; clause 3 of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment, approved. Decree of the Government of the Russian Federation of March 31, 2005 No. 171 (lost force);
• BSO approved before 04/12/2005 could only be applied until 12/01/200 8clause 2 of the Decree of the Government of the Russian Federation of May 6, 2008 No. 359; Letter of the Ministry of Finance of Russia dated 06/09/2009 No. 03-01-15/6-291. Although even now there are still organizations that use such outdated forms of BSO. For example, there are hotels that issue invoices to their guests upon receipt of payment in form No. 3-G Order of the Ministry of Finance of Russia dated December 13, 1993 No. 121. However, the Ministry of Finance explains that this form of form can no longer be used as a strict reporting document. T Letters of the Ministry of Finance of Russia dated 08/07/2009 No. 03-01-15/8-400, dated 01/19/2009 No. 03-01-15/1-11.
  As a result, those who continue to use outdated BSO are fined by tax authorities under Art. 14.5 of the Code of Administrative Offenses of the Russian Federation for non-use of cash registers. However, they lose sight of the fact that old forms usually contain all the necessary details. Therefore, in most cases, courts cancel the fine, explaining that the only requirement for the form is that it contains the required details V Resolution of the Federal Antimonopoly Service of the Eastern Military District dated June 10, 2009 No. A39-649/2009; FAS DVO dated March 25, 2009 No. F03-997/2009; FAS MO dated July 7, 2009 No. KA-A41/5848-09; FAS NWO dated October 19, 2009 No. A44-1605/2009; FAS CO dated 04.08.2009 No. A62-2237/2009. True, there is also a court decision in favor of the tax authorities V Resolution of the Federal Antimonopoly Service No. F03-2286/2009 dated June 3, 2009. However, having recognized that there was an offense, the court nevertheless released the service provider from liability due to the insignificance of the crime. O Art. 2.9 Code of Administrative Offenses of the Russian Federation;
• old SSRs can also be used if the authority empowered to approve SSR forms has not yet developed them l clause 2 of the Decree of the Government of the Russian Federation of May 6, 2008 No. 359.

BSO forms developed independently

If you find out that there is no mandatory BSO form for your services (and in most cases this is exactly the case), then since May 2008 you have the right to independently develop a BSO form ABOUT Information letter from the Ministry of Finance of Russia dated August 22, 2008. It is only important to include in the BSO all the mandatory details listed in the Regulations And clause 3 of the Regulations. That is, there cannot be fewer details than indicated, but you can add additional details to the BSO O subp. "k" clause 3 of the Regulations. However, you should not be particularly zealous with additional details. After all, even if you, having filled out all the required details, do not fill in the additional details you entered, then the court could theoretically equate this to failure to issue a BSO and you will be fined for not using the CC T Art. 14.5 Code of Administrative Offenses of the Russian Federation.

The layout of the details in the form is also left to the service providers.

If there is no mandatory BSO form for your services, develop it yourself in compliance with the requirements of the Regulations and approve it by order of the organization. You can take the old BSO form as a sample, removing from there references to the details of the regulatory document that approved the form and the OKUD code. This will save you from unnecessary legal disputes about the legality of using old BSO forms.

And one more requirement common to all forms: the form must allow simultaneous filling out of a copy of the form or have a tear-off part b clause 8 of the Regulations.

Mandatory BS details ABOUT clause 3 of the Regulations :

• name of the document, its six-digit number and series;
• name and legal form - for organization or f. And. O. - for an entrepreneur;
• the location of the permanent executive body of the organization, and if there is none, of another body or person that has the right to act on behalf of the organization;
• TIN of the organization or entrepreneur that issued the document;
• type and cost of service;
• amount of payment;
• dates of calculation and preparation of the document;
• position, f. And. O. the person responsible for the transaction, his personal signature, the seal of the organization or entrepreneur.

Except when:

• <или>the authority that developed the form also established a special procedure for filling it out I subp. "a" clause 8 of the Regulations;
• <или>all BSO details are filled in typographically during its manufacture And subp. "b" clause 8 of the Regulations;
• <или>all BSO details are filled in electronically e subp. “c” clause 8 of the Regulations.

Can a cash receipt order (PKO) )unified form No. KO-1, approved. Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88 replace BSO?

The PKO and the receipt for it can be used as a BSO if they are produced in a printing house and they contain all the details required for a BSO. Many courts also think the same. s see, for example, Resolution of the Federal Antimonopoly Service ZSO dated 05.11.2009 No. A45-10533/2009; FAS PO dated 08.10.2009 No. A65-12792/2009. True, the existence of legal disputes shows that such actions are not approved by the tax authorities. There is also a court decision not in favor of the organization And Resolution of the Federal Antimonopoly Service NWZ dated September 3, 2009 No. A21-1389/2009.

In addition, if your cash receipt orders are not just primary cash documents, but also BSO, then you will have to draw up, store and account for them in the same way as strict reporting forms. So it’s safer to develop the form yourself and use it.

How to make BSO

Strict reporting forms must be prepared b clause 4 of the Regulations:

• <или>in a typographical way;
• <или>using automated systems.

BSO printing houses have printed before. Let us only remind you that the printing BSO must additionally indicate information about the manufacturer (abbreviated name, tax identification number, location, number and year of order, circulation )clause 4 of the Regulations, clause 9 of the Regulations.

What is an automated system? In fact, it is the competence of the Ministry of Industry and Trade to provide clarification on this issue. A Letters of the Ministry of Finance of Russia dated 08/03/2010 No. 03-01-15/6-170, dated 02/03/2009 No. 03-01-15/1-43, dated 03/06/2009 No. 03-01-15/2-96. He hasn't issued any clarification yet.

The Regulations establish only the requirements for the automated system, according to which it must A clause 11 of the Regulations:

• have protection from unauthorized access;
• identify, record and store all transactions with the form for at least 5 years;
• save the unique number and series of the form.

At the same time, regulatory authorities believe that an ordinary computer is not suitable for the production of BSO. The reason is that it does not provide protection, recording and storage of information about the form. According to the Ministry of Finance and tax authorities, the automated system must meet the requirements for cash registers e Letters of the Ministry of Finance of Russia dated November 25, 2010 No. 03-01-15/8-250, dated February 3, 2009 No. 03-01-15/1-43; Letter of the Federal Tax Service of Russia for Moscow dated November 30, 2009 No. 17-15/126038.

So this question still remains open.

We buy, store and destroy BSO

Attention

A damaged form cannot simply be thrown away. It must be crossed out and attached to the accounting book blank V clause 10 of the Regulations.

First, you need to select the employee responsible for SSR. An agreement on full financial responsibility must be concluded with such an employee. And Art. 244 Labor Code of the Russian Federation; clause 14 of the Regulations. He will receive BSOs, take them into account in a special book, be responsible for their safety, fill them out himself or give them to those employees who receive cash as payment for services. The responsible employee must accept the purchased forms in the presence of a commission created by order of the head, checking the number of forms, series and numbers with the data in the printing invoice. Based on the results of acceptance, the commission draws up an act of acceptance of the forms in any form, and the responsible employee records their arrival in the BS accounting book ABOUT pp. 13, 15 Regulations. And when handing over the forms to the employee who will directly pay the clients, the person responsible for the forms indicates in the BSO accounting book the consumption and balance of the forms.

Let’s say right away that if you issued a BSO immediately after the provision of the service and the proceeds ended up in the cash book for that day, then no one will be able to hold you administratively liable just for the lack of a BSO accounting book and acts on their acceptance and destruction. T Art. 14.5, art. 15.1 Code of Administrative Offenses of the Russian Federation. And since the acts and book of accounting of the BSO are not primary documents and not accounting registers, you can be fined under Art. 120 of the Tax Code of the Russian Federation, the tax authorities will also not succeed.

However, for this reason, you should not refuse to draw up a book and act on the destruction of the BSO. After all, the organization itself is primarily interested in their design. You also need to control the number of forms that employees have. But a service is not a product, and inventory can reveal little. Whereas the BSO accounting book immediately shows that you, for example, handed over 100 forms to an employee who accepts money from customers for services, but only 80 were returned to you. This means that the employee will have to explain where he put the remaining 20 forms. In our opinion, what can really be neglected is the act of accepting the forms - to accept the BSO, an accounting book and an invoice for the forms issued by the printing house are quite sufficient.

There is no unified form of the BSO accounting book, so you can develop it yourself, or you can take the form from the GME Guidelines TO Appendix No. 6 to the Instructions for the use, production, storage, and recording of strict reporting documents (Appendix No. 2 to the Minutes of the GMEC meeting dated June 29, 2001 No. 4/63-2001) or use the book form approved by the Ministry of Finance for public sector employees V Order of the Ministry of Finance of Russia dated September 23, 2005 No. 123n. Its sheets must be numbered, laced, signed by the manager and chief accountant and sealed with the seal of the organization And clause 13 of the Regulations.

We warn the employee

Filling out not all details of the BSO is equivalent to its failure to issue it, which will lead to the imposition of a fine for non-use of the CC T Art. 14.5 Code of Administrative Offenses of the Russian Federation; clause 4 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 31, 2003 No. 16; clause 3 of the Regulations; Resolution of the Federal Antimonopoly Service of the Far East Branch of February 28, 2007 No. F03-A51/07-2/123; FAS North Caucasus Region dated April 29, 2009 No. A32-18480/2008-56/286-13AZH:

• for organization - from 30,000 to 40,000 rubles;
• for an employee whose job responsibilities include issuing BSO - from 1,500 to 2,000 rubles.

There are no complex requirements for the procedure for storing BSO - it is enough if you store the forms in a safe, which must be sealed at the end of each working day b clause 16 of the Regulations. In addition, the inventory of forms must be carried out simultaneously with the inventory of cash in the cash register. e clause 17 of the Regulations; pp. 3.39, 3.40, 3.41 Methodological guidelines for inventory of property and financial obligations, approved. By Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49; pp. 37, 38 Procedure for conducting cash transactions in the Russian Federation, approved. By decision of the Board of Directors of the Central Bank of the Russian Federation dated September 22, 1993 No. 40.

Copies and spines of used and damaged forms, packed in sealed bags, must be stored for at least 5 years from the end of the year in which they were used. When this period ends and a month has passed since the last inventory of the BSO, they can be destroyed by creating a commission and drawing up an act of destruction of the blanks V clause 19 of the Regulations, clause 1.4 of the List of standard management archival documents generated in the process of activities of state bodies, local governments and organizations, indicating storage periods, approved. By Order of the Ministry of Culture of Russia dated August 25, 2010 No. 558. You can develop the form of such an act yourself or take the form of the act developed for state employees. V Appendix No. 2 to the Instructions for Budget Accounting, approved. By Order of the Ministry of Finance of Russia dated December 30, 2008 No. 148n.

We take into account the BSO

IN accounting BSO is reflected in off-balance sheet account 006 “Strict reporting forms” in a conditional valuation e Chart of accounts for financial and economic activities of organizations, approved. By Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n. It is easier to evaluate BSO in the amount of actual costs for their production.

Previously, GMEC recommended that purchased BSOs be first accounted for in account 10 “Materials” at their actual cost and, as they are used, written off to the expense account A Instructions for the use, production, storage, and recording of strict reporting documents (Appendix No. 2 to the Minutes of the GMEC meeting dated June 29, 2001 No. 4/63-2001). However, this, firstly, complicated accounting. And secondly, it generally contradicted the purpose of account 10, since BSOs themselves do not have any value, and therefore they can hardly be called inventories. For these reasons, it is incorrect to use account 10 for BSO accounting. Typically, the cost of the forms immediately upon posting them is included in the costs by posting: the debit of account 26 “General business expenses” (or 44 “Sales expenses”) and the credit of account 60 “Settlements with suppliers and contractors”.

Or office expenses V subp. 17 clause 1 art. 346.16 Tax Code of the Russian Federation; Letter of the Ministry of Finance of Russia dated May 17, 2005 No. 03-03-02-04/1/123.

Example. Accounting for strict reporting forms

/ condition / Artel LLC repairs shoes on orders from individuals (household services to the population).

08/01/2010 accountant-cashier V.L. Orionova received from the printing house (according to the invoice dated 08/01/2010 No. 509) 1000 receipts (BSO), according to which the company accepts cash proceeds.

The cost of printing services is 1062 rubles. (including VAT 162 rubles). Series of LH forms, numbers from 000001 to 001000.

The next day, 08/02/2010, 70 forms were handed over to shoemaker A.V. Merkuryev, who provides shoe repair services and accepts payments from customers. The shoemaker's right to receive strict reporting forms in the accounting department is provided for by order of the head of the LLC dated January 11, 2010 No. 5. On August 2, 2010, the shoemaker handed over five copies of receipts for payment for shoe repair services. In addition, the shoemaker spoiled two receipts and also handed them over to the accounting department.

/ solution / For off-balance sheet account 006, the organization opened sub-accounts: 006-1 “Receipt forms in the accounting department”, 006-2 “Receipt forms from the contractor”. Off-balance sheet accounting of BSO is carried out in the amount of actual costs. The cost of 1 form is 0.9 rubles.
((1062 rub. - 162 rub.) / 1000 pcs.).

Receiving forms from the printing house and issuing them to shoemaker V.L. Orionova reflected in the BSO accounting book. She also included damaged forms with the book.

Book of registration of receipt forms for the provision of repair services for 2010

date			From whom it was received and to whom it was released	Basis (name, number and date of the document)	Coming		Consumption			Remainder
number	month	year			quantity	series and form number	quantity	series and form number	signature of the person receiving the forms	quantity	series and form number
1	2	3	4	5	6	7	8	9	10	11	12
01	08	2010	Printing house	Consignment note dated 01.08.2010 No. 509	1000	LH 000001 - LH 001000	-	-	-	1000	LH 000001 - LH 001000
02	08	2010	A.V. Merkuryev	Order of the head dated January 11, 2010 No. 5	-	-	70	LH 000001 - LH 000070		930	LH 000071 - LH 001000

Let's see what entries the accountant of Artel LLC needs to make in order to reflect the transactions in the accounting records.

Contents of operation	Dt	CT	Amount, rub.
On the day of purchase of receipts (01.08.2010)
The costs of purchasing receipts are reflected (1062 rub. – 162 rub.)	26 “General business expenses”		900,0
VAT reflected on receipts		60 “Settlements with suppliers and contractors”	162,0
VAT on receipts is accepted for deduction	68-VAT	19 “Value added tax on acquired assets”	162,0
Receipts in conditional valuation are accepted for off-balance sheet accounting (0.9 rub. x 1000 pcs.)			900,0
On the day of issuing receipts to the shoemaker (08/02/2010)
Receipts were issued to the shoemaker (0.9 rub. x 70 pcs.)		006-1 “Receipt forms in accounting”	63,0
			63,0
The shoemaker reported on used and damaged receipts ((5 pcs. + 2 pcs.) x 0.9 rub.)		006-2 “Receipt forms from the performer”	6,3

Do not forget that even if you apply UTII for household services to the population and do not use cash registers, then you need to use BS ABOUT pp. 2, 2.1 Art. 2 of the Law on CCP. Otherwise, tax authorities may fine you in the same way as for not using a cash register. A Art. 14.5 Code of Administrative Offenses of the Russian Federation.

Strict reporting forms, we keep the original for ourselves, a copy for the buyer? or vice versa?

A copy of the strict reporting form (or an integral part of the BSO) remains with the seller, the original of the strict reporting form is transferred to the buyer.

The rationale for this position is given below in the materials of the Glavbukh System

1. Situation:How to issue, store and destroy strict reporting forms for cash payments

Payments by payment card

If the client pays by payment card, then fill out the strict reporting form in the following order:

• take a payment card from the client;
• Complete the form except for the signature space. If it is impossible to fill out individual columns of the form due to the lack of relevant information from the organization, then put a dash in them;
• insert the payment card into a special information reader and receive confirmation of payment using the payment card;
• sign the form (if such details are available in the form);
• return the payment card to the client along with the form and document confirming the transaction using the payment card.

If payment is made both by payment card and in cash at the same time (mixed payment), then give the change, payment card and strict reporting form to the client at the same time.

Filling out a copy of the BSO

Regardless of the method of receiving payment, when filling out the strict reporting form, you must ensure that at least one copy is filled out. Otherwise, the form must have a tear-off part. There are exceptions to this rule:

• regulatory legal acts of federal executive authorities (for example, the Ministry of Culture of Russia) establish a different procedure for filling out the document form;
• all details of the document are filled in typographically when preparing the document form;
• all or part of the document details are indicated electronically.*

Manufacturing of BSO

Strict reporting forms are printed or generated using automated systems (clause 4 of the Regulations approved).

When generating strict reporting forms in an automated way, the organization must comply with the following requirements:

• the automated system must be protected from unauthorized access, identify, record and store all operations with the document form for at least five years;
• When filling out and issuing a document form, the automated system stores a unique number and series of the form.

In addition, in terms of its operating parameters, the automated system must meet the requirements for cash register systems: ensure protection, recording, and storage of information about the document form. An ordinary computer cannot be used to generate strict reporting forms. This conclusion follows from letters of the Ministry of Finance of Russia dated November 25, 2010 No. 03-01-15/8-250, dated February 3, 2009 No. 03-01-15/1-43.

The technical characteristics and operating parameters of the CCP must be approved by the Ministry of Industry and Trade of Russia (clause 4 of the Regulations approved by Decree of the Government of the Russian Federation of July 23, 2007 No. 470). Currently, a draft of such an order has been prepared (http://www.minpromtorg.gov.ru/docs/projects/292). After its approval, these technical characteristics and operating parameters may be applicable to the conditions for using automated systems for generating strict reporting forms. Such clarifications are contained in the letter of the Ministry of Finance of Russia dated August 3, 2010 No. 03-01-15/6-170.

At the request of the tax inspectorate, organizations are required to provide information from automated systems about issued strict reporting forms (clause 12 of the Regulations approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359). There is no need to register the automated system with the tax office. Only CCP is subject to registration (paragraph 3, clause 1, article 4 of the Law of May 22, 2003 No. 54-FZ). An automated cash register system is not. You can confirm the compliance of the automated system with legal requirements using its technical documentation. A similar position is set out in letters of the Ministry of Finance of Russia dated March 6, 2009 No. 03-01-15/2-96 and the Federal Tax Service of Russia dated August 24, 2012 No. AS-4-2/14038.

Storage and destruction of copies of BSO

Keep copies of used strict reporting forms (stubs) confirming the amounts of cash received, packed in sealed bags, for at least five years. At the end of this period, but necessarily after the expiration of a month from the date of the last inventory, copies of the used forms are destroyed on the basis of the act . Destruction, depending on the number of documents, can be carried out in several ways:

• tear by hand;
• grind in a shredder;
• burn (in compliance with fire safety requirements);
• transfer to a specialized organization for destruction.

Destruction occurs in the presence of a commission appointed by order of the head of the organization. Incomplete or damaged forms are destroyed in the same manner.

Such rules are established in paragraph 19 of the Regulations, approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359.

Attention: the absence (violation of the procedure and storage periods) of strict reporting forms is an offense (Article 106 of the Tax Code of the Russian Federation, Article 2.1 of the Code of Administrative Offenses of the Russian Federation), for which tax and administrative liability is provided.

The absence of strict reporting forms is considered a gross violation of the rules for keeping records of income and expenses. Responsibility for it is provided for in Article 120 of the Tax Code of the Russian Federation.

If such a violation was committed during one tax period, the inspectorate has the right to fine the organization in the amount of 10,000 rubles. If a violation is detected in different tax periods, the fine will increase to RUB 30,000.

A violation that led to an understatement of the tax base will entail a fine of 20 percent of the amount of each unpaid tax, but not less than 40,000 rubles per hour. 3 tbsp. 29 of the Law of December 6, 2011 No. 402-FZ), administrative liability in the form of a fine in the amount of:

• from 2000 to 3000 rub. – for failure to comply with the procedure and terms for storing documents (part 1 of article 23.1, article 15.11 of the Code of Administrative Offenses of the Russian Federation);
• from 300 to 500 rub. – for failure to provide documents necessary for tax control (for example, in case of their early destruction) (part 1 of article 23.1, part 1 of article 15.6 of the Code of Administrative Offenses of the Russian Federation).

Elena Popova,

State Advisor to the Tax Service of the Russian Federation, 1st rank

There should be no corrections in the document. Otherwise the form will be damaged. At the same time, regardless of the payment method, in addition to the BSO itself, you will have to fill out at least one copy of it. Otherwise, the document must have a tear-off part. True, there are exceptions here too. We are talking about situations:

– authorities (for example, the Ministry of Culture of Russia) have established a different procedure for filling out forms;

– all details of the document are filled in typographically when it is produced;

– all or part of the document details are indicated in electronic form.

But these are rare cases. Usually, a company employee simply keeps a copy of the completed form or its counterfoil, and gives the BSO to the client.*

Hello! Please tell me, when filling out a strict reporting form, which part should be given to the client: the first - the original, or the second, which is filled out using a carbon copy? And also, how is the cash book maintained when using BSO? Are entries in it made according to BSO numbers or are they issued by receipt orders? Thank you!!!

You are being advised

tax consultant

accounting and legal consultant

Hello, Natalia!

If you fill out the BSO as a carbon copy, then you give the original to the buyer, and keep the copy for yourself.

A cash book is not required for maintaining BSO records; in accordance with Resolution No. 359, accounting of strict reporting document forms is kept in the book of strict reporting forms. The form of the accounting book of strict reporting document forms for commercial organizations and individual entrepreneurs is not established by law. However, in practice, these entities can use registers that are developed for budgetary institutions, or develop book forms for recording forms of strict reporting documents on their own, however, in this case, the organization or individual entrepreneur will need to indicate all the necessary details to generate complete and reliable information on recording forms strict reporting documents. Such details, in particular, are:

• in the title section of the book:
• the name of the organization indicating its organizational and legal form or the surname, name, patronymic of an individual entrepreneur;
• date of opening and closing of the book;
• conditional valuation, in which forms of strict reporting documents are accepted for accounting;
• number of the accounting account on which the registration of these transactions is carried out;
• the name of the strict reporting form, as well as its number, if the legislation of the Russian Federation provides for a unified form of a strict reporting document form.
• The tabular part of the book indicates:
• date of receipt of strict reporting forms;
• information about the persons who transferred and received strict reporting document forms;
• a document on the basis of which strict reporting forms are accepted by an organization or individual entrepreneur (as a rule, such a document is an act that is drawn up when accepting strict reporting document forms in the presence of a specially created commission);
• the number of strict reporting forms accepted by the organization, their series;
• consumption of strict reporting forms;
• signature of the person who issued the strict reporting document form;
• information about the balance of strict reporting document forms;

Sincerely,
Larisa Alexandrovna

The strict reporting form (hereinafter referred to as the BSO test) is the documents that are used to process cash payments. Strict reporting forms can be purchased in printed form or you can use your own forms, but in this case they must have the required details, which are specified in paragraph 3 of the Regulations approved by Decree of the Government of the Russian Federation dated May 6, 2008 No. 359. If you use independently developed forms, then you need to approve them by order of the manager.

How to use BSO

BSO can only be used by those individual entrepreneurs and LLCs whose type of activity can be classified as providing services to the public.

The specified list of activities is closed and is not subject to expanded interpretation (see paragraph 6 of the letter of the Federal Tax Service of Russia dated 06/10/2011 N AS-4-2/9303@, letter of the Federal Tax Service of Russia for Moscow dated 04/01/2008 N 22-12/ 031123).

There are developed BO forms for a certain type of activity. For example:

BO No. 1. Used for settlements with the population for payment forrepair work on radio and television equipment, household machines and appliances, watches, car repair and maintenance, home repair and construction, gasification services, manufacturing and repair of furniture, draperies, covers, clothing repair. Issued in 3 copies. The first copy is taken into account for calculating the wages of the work contractor (to calculate the estimate), the second is for writing off the costs of the work, the third copy is transferred to the customer.

BO No. 2. Used to record orders for manufacturing, large and medium-sized repairs of shoes and leather goods. Issued by the receiver in triplicate.

The first copy is used to calculate the work estimate and the contractor’s wages, the second copy is issued to the customer of the services, the third copy is necessary to account for revenue.

BO No. 3. It is used to record payments for photographic work, dry cleaning, individual funeral services, rental of hourly items, as well as for all types of repair work that do not require the cost of materials. Issued by the receiver in triplicate.

BO No. 4 or BO No. 5. Used to account for payments for repairs and tailoring, making hats, etc. Issued in 2 copies for copying. One copy, which is issued for copying, remains with the service provider, and the original is transferred to the customer of the services.

BO No. 8. Used by pawn shops. The first copy of the receipt is issued to the product deliverer when accepting items for storage. The second copy is stored in the pawnshop for 5 years. And it is handed over to the deliverer at the time his product is returned to him. The third copy belongs to the service provider to account for revenue.

BO No. 11. Used to account for revenue from hairdressing and beauty salons. This type of BSO looks like one large sheet, a detachable part of which you must give to the client at the time of payment for your services, and the second part of the sheet is necessary to record the number of hours worked by the master.

We have described to you more suitable revenue accounting forms without using cash registers, but there is no old prohibition on using the cash accounting form you developed.

BSO accounting log

All strict reporting forms must be registered in the BSO accounting journal. There is no approved form for this journal, but this does not relieve the obligation to keep records in this journal. As a result, you must develop your own form, number all the sheets of this book, lace it, endorse everything with your seal and signature. Accounting for BSO is maintained in a journal similar to maintaining a cash book.

Maintaining BSO accounting records

Costs for the acquisition or production of a printing method are taken into account as part of expenses for ordinary activities and are written off to such cost accounts as 20, 25, 26, 44.

To record the availability and issuance of BSO, off-balance sheet account 006 “Strict reporting forms” is used. On this account, it is necessary to take into account all forms at a conditional value, which will be approved in the accounting policy of the individual entrepreneur or LLC.

Bookkeeping

• Dt 60 Kt 51 Paid for printing services for the production of BSO or Transferred funds for the purchase of BSO;

• Dt 006 Accounted for in the accounting of BSO;

• Dt 20, 25, 26, 44 Kt 60 The costs of purchasing and manufacturing BSO have been written off.