Strict reporting forms for individual entrepreneurs. Accounting for printed forms

Registration of BSO with the tax office - 2019 - this problem worries some taxpayers. It is no secret that fiscal officials are happy to collect all kinds of information about entrepreneurs. But is the requirement to register a BSO legal? You will find a detailed answer to this question in the 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 technology. The exception is the catering sector, whose enterprises (except for individual entrepreneurs without employees) had to switch to automated issuance of BSO as early as 07/01/2018. The article discusses the procedure for using the old type BSO, which will no longer be in force from 07/01/2019.

Use of BSO in 2019

Until July 1, 2019, strict reporting forms can be produced by enterprises and individual entrepreneurs using them independently (clause 4 of the Decree of the Government of the Russian Federation “On the procedure for making cash payments and (or) settlements using payment cards without the use of control cash register equipment" dated 05/06/2008 No. 359). The exception is cases when SSBs are developed by federal or municipal authorities in accordance with paragraphs. 5, 6 of the said resolution. At the same time, in accordance with clause 3, it is mandatory to have a number of necessary details, including the series number and the 6-digit form number.

The series and number of the form should not be repeated, except for duplicating them in a copy of the document. The forms must be produced either by printing (the name of the printing house must be indicated) or generated using automated systems.

In accordance with paragraph 11 of Resolution No. 359, automated systems with the help of which it is allowed to form BSO must meet the requirements for cash register systems: records of the issued form must be kept for 5 years, the system must be protected from hacking, and must also be saved unique number and the document form generated and issued. Until July 1, 2019, it is allowed to use equipment that does not know how to transfer BSO to the tax office.

IMPORTANT! Printing BSO using a computer and printer is unacceptable. A form prepared in this way cannot be considered valid (letter of the Ministry of Finance of the Russian Federation dated 02/03/2009 No. 03-01-15/1-43).

Do I need to register a BSO with the tax office?

The legislation of the Russian Federation does not provide for instructions on the registration of BSOs issued by automated systems with the Federal Tax Service. Taxpayers simply must comply cash discipline when working with them. In particular, to lead Accounts relating to the movement of forms in a special register - the accounting book. There is no unified form for such a register, but it must contain all the details required for such documents (Clause 4, Article 10 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ).

You will receive more information about the requirements for BSO accounting from our article “What applies to strict reporting forms (requirements)?” .

At the same time, from July 2019, all enterprises and individual entrepreneurs that were previously exempt from the use of cash registers (clause 2 of the law “On the use of cash registers” dated May 22, 2003 No. 54-FZ) will be required to use online cash registers or similar equipment , which forms BSO and transmits them to tax authorities via the Internet. This is provided for by law dated July 3, 2016 No. 290-FZ.

Results

Strict reporting forms in general case are registered by enterprises and individual entrepreneurs in free form, but subject to the requirement for the presence of mandatory details. BSO must be produced either by printing with the ability to identify the printing house, or using automated systems equivalent in functionality to cash registers, but not yet mandatory online transmissions information on sales to tax authorities. At the same time, the legislation of the Russian Federation does not provide for the need to register a BSO with the tax office.

The concept of a strict reporting form

These include:

  • receipts;
  • travel documents;
  • air and train tickets;
  • tourist vouchers and other documents.

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

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

In particular, the law defined 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 cash receipt and is generated 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;
  • correspond current legislation Russian Federation on the use of cash register equipment (CCT).

Previously, the list of services to the population, the provision of which can be issued by BSO, was established by the OKUN classifier. However, the latter was canceled and now you need to be guided by special keys that help you find in the current OKVED classifier 2 analogue of OKUN service.

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

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

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

The latest changes to the rules for the formation of BSO were made by the above-mentioned Law No. 290-FZ:

  • According to Art. 1.1 of Law No. 54-FZ as amended. of Law No. 290-FZ, forms must be generated using automated system for BSO.
  • Paragraph 1 the said article classifies this technique as CCT.
  • In accordance with paragraph. 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 clause 4 of Resolution No. 359. Special requirements for them were established by clause 11 of this resolution; they were similar to the requirements for cash register systems, but the automated systems were not cash register systems and, accordingly, not required registration with the tax office.

NOTE! The old procedure for using BSO can be maintained 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 regulating their implementation. For example:

  • The form of the tourist voucher was approved by order of the Ministry of Finance of Russia dated July 9, 2007 No. 60n.
  • The form of 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 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 the pawn ticket and safety receipt used by pawnshops was approved by Order of the Ministry of Finance of Russia dated January 14, 2008 No. 3n.
  • The form of the cinema ticket was approved by order of the Ministry of Culture of Russia dated December 8, 2008 No. 231.

If standard form BSO is not approved, then the company can develop it independently and approve it by order accounting policy. 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:

  • Name of the document (receipt, subscription, travel document).
  • Six-digit number and series.
  • Name and legal address OOO.
  • The type of service provided and its cost.
  • The cost of the payment made.
  • Date of settlement.
  • Full name, position and signature of the employee accepting payment.
  • Information about the printing house (name, tax identification number, 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 to the required 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 settlements;
  • OFS website address (fiscal data operator);
  • VAT rate and amount;
  • form of payment (cash or electronic payment);
  • in case of transfer of BSO 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 duplicating the series and BSO number is directly prohibited by clause 9 of Resolution No. 359.

The essence 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 independently, and when producing the next series of forms, it must ensure that the form numbers continue sequentially.

Requirements for accounting and storage of BSO

The procedure for the receipt and disposal of BSO at an enterprise is regulated by Resolution No. 359. The requirements for accounting and storage of BSO are also commented on by the Ministry of Finance 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 manager.
  • The order also appoints a person who will be responsible for filling out and issuing forms. This person is financially responsible, for which a corresponding agreement is drawn up.
  • Forms are accepted according to the acceptance certificate, which is signed by the commission and the director.
  • To record forms, a special book is opened, which must be numbered, laced and sealed with the company’s seal and the signature of the manager. The form of such an accounting book is approved by the manager.
  • BSO must be stored in a specially designated room (safe), to which access to 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 a report is issued. Forms are destroyed by burning, tearing, or transferred to specialized companies providing recycling 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 recording and storage of this document.

For individual entrepreneurs this year there is strict reporting. Previously, there was no single form. However, in 2016, the requirements for some parts of the document changed. Thus, an individual entrepreneur has the right to develop his own document, but in mandatory contain the name and category of paper media of the enterprise and its full name. Setting the proper check is the manager’s job.

Strict reporting forms - types, form

A strict reporting form is what many entrepreneurs ask. It is worth considering that this is a regulatory document that reflects financial activities organizations at all levels. There is a special form of BSO, which is suitable for organizations involved in various types activity (its new form released April 1, 2016). The law of the Russian Federation establishes a number of necessary details for paper media:

  • 1. Document code and name.
  • 2. Category of the company.
  • 3. Position of the responsible person.
  • 4. Amount and type of payment.

Based on practice, most enterprises use payment systems of various banks. Latest news changes in budgetary institutions LLC also affected standard banks. This cash register can issue special papers with marks instead of a cash receipt. Which account are they accounted for? Do I need to register with the tax office? What does a log book refer to? Decree on bank documents every enterprise has.

Strict reporting forms for individual entrepreneurs in 2016

OKUD Printing House provides its services in providing papers. You can download the application yourself for any organization, but it is better to trust a professional. It must be issued by an authorized person. The HR department can accept the book or letter. Legal numbering is retained by the enterprise. The control article, according to the law, leaves the right to organizations to develop their own form and enterprise receipt.

Strict reporting forms: receipt (form 0504510) from April 1, 2016

Legal requirements must be strictly observed, and the new form dated April 1, 2016, according to the established rule, contains everything necessary for reporting in the prescribed form.


Document number 0504510 is most often used for budgetary small organizations with no more than 50 employees. Thus, the paper contains updated details of the enterprise itself. In Moscow, changes may be made according to the relevant category. Where to get a taxi and what to do with it? It may not be possible to approve funds. Notification of premises is valid for 3 working days. Props for services are available all year round. For example, the account book should contain information and characteristics of the organization, and its type of activity.

Strict reporting forms for LLCs in 2016

A strict reporting form instead of a cash receipt for an LLC is used in several cases. If the manager decides not to develop special kind information carriers, series and code for the organization or if required by the position of a particular employee. There is no need to register a resume for a job with the tax office to receive it. Another operation takes place at the cash register. Where to get it in accounting? The list of KOSGU has an old unique code. Making the forms will not take much time.

Accounting for strict reporting forms in a budgetary institution

According to the rules of the legislation of the Russian Federation, it is mandatory to keep records of all documents. This year, this option should be available to each of their organizations. Inventory valuable papers is also present. A responsible person must prescribe services. Receipt order by proxy. The Ministry of Finance has developed a cash method of accounting for forms.

Act on writing off strict reporting forms

The procedure for writing off documents of a certain type (the new form 0504510 from April 1, 2016 is no exception) does not have clear instructions. However, when taking inventory, the reporting must be deleted. Copies in duplicate, as well as the corresponding spines, are stored for three years according to the rules. The write-off order is issued by the head of the enterprise. The accounting journal and receipt form are stored in the accounting department in a specially designated place. Was canceled this year unified form write-off act, therefore, if desired, it can be drawn up individually, the main thing is that an inventory number is assigned.

You can use BSO if the services you provide are contained in OKVED2 or OKPD2; if your service is not in these directories, but it is a service to the public, then using BSO is also possible. If you are on UTII and provide services to the population, without having a cash register, then you have the obligation to issue BSO to clients. Issuing BSO is prohibited if you work with a legal entity, i.e. your counterparty is an organization if goods are sold for cash. A strict reporting form is issued to all clients paying for services, and not upon request. There is no need to register BSO with the tax office.

So, for example, strict reporting forms are: railway and air tickets, receipts, tourist vouchers, work orders, coupons, subscriptions, etc.

ATTENTION: According to Federal law dated 07/03/2016 No. 290-FZ from February 1, 2017, strict reporting forms will have to be generated not only in paper, but also in in electronic format to send them to the tax office after each settlement with clients. Most likely, for this purpose you will have to install online cash register with the function of data transfer to the Federal Tax Service. Read more about the innovation.

For certain types activities, there are specially developed and approved forms of BSO, for example, BSO, used in the provision of services for the transportation of passengers and luggage or in the provision of services by cultural institutions.

But in most cases, organizations and individual entrepreneurs can independently develop their own forms of strict reporting forms. But at the same time, the BSO must contain established by law required details.

Required BSO details:

  • Document name series and six-digit number
  • Last name, first name, patronymic of individual entrepreneur or name of organization
  • For an organization, the address of its location is indicated
  • Type of service and its cost in monetary terms
  • Amount of payment made in cash or by payment card
  • Date of payment and document preparation
  • Position, full name of the person responsible for the transaction and the correctness of its execution,
    his personal signature, seal of an organization or individual entrepreneur (if used).
  • Other data characterizing the specifics of the service provided

Where to print

You can print BSO either in a printing house or independently using an automated system (in particular, created on the basis of cash register), which does not need to be registered with the tax office.

It is impossible to make BSO on a computer and print it on a regular printer.

Accounting and use at work

Do not forget that BSO is a replacement for cash receipts, so it is necessary to maintain.

1) When producing forms in a printing house for individual entrepreneurs and organizations, the following procedure is proposed:

  • A financially responsible person is appointed for receiving, storing, recording and issuing forms (an agreement on financial responsibility is concluded), or the individual entrepreneur (the head of the organization) himself takes on these responsibilities.
  • The received new BSO forms are accepted by the financially responsible person in the presence of the commission, all this is recorded in the acceptance certificate.

Someone will ask why make everything so complicated: the commission, the person in charge... But no one forces everything to be observed so literally. Depending on who you are - an individual entrepreneur or an organization, how many employees - the procedure can be simplified.

But please note that BSO forms are important document, and if later, during an audit, it turns out that some of them are lost or, for example, the number of forms (tear-off counterfoils) and the amounts indicated on them do not correspond to the amount of revenue, then the tax office will ask you many questions.

So, we found out that forms are accepted for accounting on the basis of an acceptance certificate.

The accounting of forms itself is carried out in book of accounting forms of strict reporting , you can use form 448 according to OKUD 0504819.

  • Such a book should have columns where data on BSO received from the printing house is entered (date of receipt, name of BSO, quantity, series, number from such and such to such and such).
  • There should also be columns for forms issued for use responsible person(date of issue, name of the BSO, quantity, series, number from such and such to such and such, to whom it was issued and his signature).
  • In addition, the current balance is reflected for each name, series and number of the BSO, which must be confirmed during the inventory.
  • An inventory of strict reporting forms is usually carried out simultaneously with an inventory of cash in the cash register. The results of this inventory are reflected in a special form INV-16.

2) When making forms yourself.

The automated system, on which forms are independently produced, also keeps records of BSO forms. All necessary information(issued quantity, series, numbers, etc.) are recorded and stored in the system memory. Therefore, in this case, there is no need to keep a book of strict reporting forms.

Accounts with clients

1) At the time of settlement with the buyer, the entrepreneur himself or his employee fills out the BSO with all the required details, in particular the amount received from the client.

2) If the form has a tear-off part, then tear it off and keep it for yourself, and give the main part of the form to the buyer. If the form does not have a tear-off part, then fill out a copy of the BSO, which you keep for yourself, and the original for the buyer.

3) And at the end of the working day, based on the BSO issued for the day, you draw up a receipt cash order(PKO) for the total amount of these issued BSO (for the amount of revenue for the day).

4) Then, based on the cash receipt order (CRO), make an entry in the cash book. It will be more convenient for individual entrepreneurs to make an entry in KUDiR, because maintaining a cash book is not mandatory for them from 06/01/2014

BSO can be stored in any convenient place for 5 years. At the end of this period, but not earlier than a month from the date of the last inventory, copies of the BSO or tear-off spines are destroyed on the basis of an act of destruction drawn up by a commission created by the individual entrepreneur or the head of the organization.

Fines for failure to issue a strict reporting form

Failure to issue a BSO form is equivalent to failure to issue a check. And this, in accordance with Art. 14.5 of the Code of Administrative Offenses of the Russian Federation, entails a warning or an administrative fine:

For individual entrepreneurs - from 3000 rubles. up to 4000 rub.

For organizations - from 30,000 rubles. up to 40,000 rub.

For citizens - from 1,500 rubles. up to 2,000 rub.

What it is

Organizations and individual entrepreneurs, providing services to the population, regardless of the chosen taxation system, have the right not to use a cash register, but instead of cash receipts, issue strict reporting forms to their clients.

note, BSO can only be issued for the provision of services to individuals and individual entrepreneurs. When making payments to organizations, it is necessary to issue cash receipts.

BSO and OKVED2, OKPD2

Previously, before ordering BSO, you had to make sure that your activity codes were in OKUN ( all-Russian classifier services to the population). But, from January 1, 2017, this directory was replaced by new classifiers - OKVED2 (029-2014) And OKPD2 (OK-034-2014).

If there is no clear understanding of whether BSO can be used or not, it is best to contact the local tax office and clarify this issue.

BSO forms (what applies to them)

Depending on the type of services provided, strict reporting forms may be called differently: receipts, tickets, vouchers, subscriptions, etc. The forms of BSO can also be different.

For the use of strict reporting forms in entrepreneurial activity answers Government Decree of 05/06/2008 No. 359. Before the adoption of this law, businessmen had the right to use only BSO forms approved by the Ministry of Finance of the Russian Federation.

On this moment(2018) organizations and individual entrepreneurs can themselves develop the form of strict reporting form that will be convenient for them to use in their activities, but on the condition that it contains list of required details.

List of required details of the BSO form

  • name, series and six-digit document number;
  • name of the organization or full name of the individual entrepreneur;
  • location executive body legal entity (for organizations);
  • taxpayer identification number (TIN) of the organization or individual entrepreneur;
  • type of service;
  • cost of the service in monetary terms;
  • amount of payment made in cash in cash and (or) using a payment card;
  • date of calculation and preparation of the document;
  • position and full name of the person responsible for issuing the BSO, his personal signature, seal of the organization (IP);
  • other details characterizing the specifics of the service provided, with which the organization (IP) has the right to supplement the BSO.

For some types of activities, there are BSO forms developed by the state. In these cases, your own forms cannot be used:

  • tickets (railway, air, public transport);
  • parking services;
  • tourist and excursion packages;
  • subscriptions and payment receipts veterinary services;
  • pawn tickets and safety receipts for pawnshop services.

note, from July 1, 2019, most LLCs and individual entrepreneurs will have to switch to using BSO in a new, electronic format. To do this, you will need to purchase special automated equipment, namely a cash register designed for generating BSO forms and printing them on paper media. New BSOs will be transmitted electronically to the tax office and sent to email to the buyer (or in the form of SMS).

Where to buy (order a stamp) BSO

There are two ways to produce strict reporting forms:

Method 1. Order from a printing house (entitled to issue BSO)

The cost of BSO in a printing house is approximately 3 rub. per piece(but it may be different depending on the region, type of form and circulation volume). As a rule, printing houses already have developed BSO templates for each type of service (the cost of a layout is approximately 100 rubles).

If none of the ready-made forms suits you, then you can find a free template on the Internet and bring your developed form to the printing house.

In the future, you will need to keep strict records of printed forms. Therefore, before manufacturing them, check that each BSO has its own unique identifier, consisting of a series and a six-digit number (for example, "AA-000001").

For simpler accounting, make your own series in the printing house for each new batch of BSO (it can be arbitrary "AA", "AB" etc.). The form number will be his serial number in order.

Method 2: Print using an automated system

An automated system means a device that looks similar to a cash register, but with slightly different functionality.

Such devices must ensure the protection of forms from unauthorized access, as well as identify, record and store information on all operations with forms for at least 5 years (including a unique number and series).

You can buy an automated system for approximately 5,000 rubles V specialized stores where they sell cash registers. BSO printing devices do not apply to cash register equipment, so there is no need to register them with the Federal Tax Service.

note, BSO are strict reporting documents, so they cannot be printed on a regular printer. Also, you should not use the services of sites that offer to prepare “special” forms that you can simply print at home.

Advantages and disadvantages of BSO

Using strict reporting forms in your activities, you receive the following: advantages:

  • no need to buy a cash register (KKM costs from 8,000 rubles);
  • no need to carry out annual maintenance of the cash register (cost from 10,000 rubles);
  • BSO, unlike cash register, does not need to be registered in tax office;
  • for outdoor activities (photo shoots, wedding hairstyles, etc.) it is easier to write out a BSO than to carry a cash register with you.

In turn, strict reporting forms have their own flaws:

  • forms can only be used when providing services to the public;
  • BSOs printed in a printing house will be filled in manually, which is quite inconvenient when there is a large flow of clients;
  • it is necessary to keep strict records of the BSO and store their copies (spoofs) for 5 years;
  • It is periodically necessary to order new batches of forms.

Accounting, storage, issuance and write-off of BSO

One of important conditions the use of BSO is to ensure their safety and maintain correct records.

Depending on the manufacturing method, the forms need to be taken into account in different ways:

Accounting for printed forms

Forms produced in the printing house must be accepted by the employee responsible for their storage, recording and issuance (or the manager himself or the individual entrepreneur). A liability agreement must be concluded with this employee.

When accepting the BSO, it is necessary to check the compliance of the actual number of forms, as well as their series and numbers with the data specified in the accompanying documents from the printing house. After this, you need to draw up a BSO acceptance certificate.

The act must be signed by the head of the organization (IP) and members of the commission for accepting strict reporting forms. The composition of the commission is approved by the relevant order.

Forms must be stored in metal cabinets, safes or in specially equipped rooms under conditions that prevent their damage and theft.

Control over the use of BSO

Monitoring compliance with the rules for using strict reporting forms is carried out by employees of the Federal Tax Service. In the event of an inspection, you will need to provide the inspectors with a BSO accounting book or information from an automated system about the number of issued forms for inspection.

Fines for failure to issue BSO

For identifying violations related to the use of strict reporting forms, as well as for failure to issue BSO to clients a fine is provided according to Article 14.5 of the Code of Administrative Offenses of the Russian Federation:

  • for individual entrepreneurs and officials organization (manager) – from 3 000 before 4 000 rubles;
  • For legal entities– from 30 000 before 40 000 rubles

Also, for non-compliance with the procedure and terms of storage of strict reporting forms, a fine in the amount of from 2 000 before 3 000 rubles (Article 15.11 of the Code of Administrative Offenses of the Russian Federation).

In addition, for the lack of BSO (as primary document) liability is provided for under Article 120 of the Tax Code of the Russian Federation.