Forms of strict reporting are not simple documents that are easy to use. BSO for individual entrepreneurs - what it is and in what cases it is needed List of mandatory details of the BSO form

What it is

A strict reporting form is a fiscal document that, instead of a cash receipt, organizations and individual entrepreneurs engaged in the provision of services to the population can form for their clients.

Until July 1, 2019, organizations and individual entrepreneurs, regardless of the chosen taxation system, had the right not to use a cash register, but instead of cashier's checks, issue strict reporting forms printed in a typographical way to their customers.

From July 1, 2019 paper forms cannot be used as a substitute for cashier's checks. This is due to the fact that all fiscal documents must be transmitted via the Internet to the Federal Tax Service. Therefore, BSOs should be formed at special BSO-CREs or regular online cash desks. To print them, you need to choose devices that have the letter “F” in the name - they are equipped with a printer.

Paper forms of strict accountability were used as an alternative to checks and allowed not to purchase cash machine. Now, when they need to be formed on the cash register, the use of BSO does not make sense for most companies and individual entrepreneurs. However, this does not mean that paper forms are completely prohibited. If it is convenient and necessary, you can continue to issue them, but at the same time generate a check at the online checkout.

note, from July 1, 2019, issue typographic BSO without issuing a check is possible only in cases where the business is exempt from the use of cash registers, and at the same time the law does not require any document to be issued with certain details.

Thus, typographic BSOs in 2020 can be used at will:

Sole proprietorship without employees from the service sector. For them, there is a deferral for the application of CCP until July 1, 2021. However, they are not required to issue any settlement documents, but they can do it at will or at the request of the client;
other business entities exempt from the use of cash registers (Article 2 of Law 54-FZ on cash registers), if they do not have to issue a document with specific details;
other companies and individual entrepreneurs from the service sector - only not instead of, but in addition to the check of the online cash register.

If BSOs are used instead of cash receipts, they must be generated on a special BSO-KKT or a regular online checkout.

For some types of activities, there are BSO forms developed by the state. Here they are:

tickets (railway, air, public transport);
parking services;
tourist and excursion vouchers;
subscriptions and receipts for payment of veterinary services;
pledge tickets and safe receipts for pawnshop services.

However, from July 1, 2019, the above paper forms are also valid only with the simultaneous formation of a cash receipt. For example, if a customer is issued a train ticket, the following options are possible:

Ticket purchased at in electronic format. The buyer is sent an electronic travel document with the details of the cash receipt printed on it, including a QR code. Or he is sent e-ticket and a separate check of the online cash desk in electronic form.
Buy a paper ticket. The buyer is issued a standard form of a railway ticket (approved by the BSO) + a check from the online cash desk. Or he is given a standard ticket form, which contains the details of the check, including a QR code.

Companies from the field of culture and art it is necessary to apply BSO if they want to get exemption from paying VAT. It is provided if tickets are sold in the form of an approved document. However, this does not relieve them of the obligation to use online CCP. That is, in order not to break the law and get exemption from VAT, cultural institutions need to generate a cash receipt and issue a paper ticket (BSO from the order of the Ministry of Culture No. 257). By the way, the ministry has developed a new ticket form, and after approval it will replace the current BSO form.

BSO and OKVED2, OKPD2

Previously, in order to apply the BSO, it was necessary to make sure that the codes for your activity are in the OKUN (all-Russian classifier of services to the population). But from January 1, 2017, to replace this directory, new classifiers were put into effect - OKVED2 (029-2014) and OKPD2 (OK-034-2014).

In the event that there is no unequivocal understanding of whether it is possible to use the BSO 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 can be called differently: receipts, tickets, vouchers, subscriptions, etc. The forms of BSO can also be different.

Organizations and individual entrepreneurs can themselves develop the form of a strict reporting form that it will be convenient for them to use in their activities, but on condition that it contains list of required details(Article 4.7 of Law 54-FZ).

List of required details of the BSO form

Title of the document;
serial number for the shift;
date, time and place (address) of the settlement;
name of the user organization or surname, name, patronymic of the individual entrepreneur;
User TIN;
the system of taxation applied in the calculation;
sign of settlement (income, return of income, expense, return of expense);
name of goods, works, services, payment, disbursements, their quantity, unit price including discounts and extra charges, cost including discounts and extra charges, indicating the VAT rate (individual entrepreneurs in special modes may not indicate the name and quantity until 01.02.2021);
the amount of the calculation indicating the rates and amounts of VAT at these rates;
form of payment (payment in cash and (or) non-cash), as well as the amount of payment in cash and (or) non-cash;
position and surname of the person who made the settlement with the buyer;
registration number of the cash register on which the BSO is formed;
serial number of the fiscal drive model;
fiscal sign of the document;
the address of the website of the authorized body, on which the verification of the fact of recording this calculation and the authenticity of the fiscal sign can be carried out;
subscriber number or address Email the buyer (if the BSO is electronically sent to him by phone or email);
sender's email address;
serial number of the fiscal document;
shift number;
fiscal sign of the message;
QR code.

Where to get BSO

BSOs are strictly accountable documents, so they cannot be printed on a regular printer. Until July 1, 2019, it was possible to produce strict reporting forms in two ways:

Method 1. Order at a printing house (with the right to issue BSOs) - has not been working since mid-2019.

The cost of BSO in the printing house was approximately 3 rub. per piece(but it may be different depending on the region, type of form and volume of circulation).

Method 2. Print using an automated system

An automated system meant a device that looked like a cash register, but with slightly different functionality.

Such devices had to provide 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 unique number and series).

In 2020, BSOs are created with the help of automated system BSO-KKT or a regular online cash register, which you need to buy and register with the Federal Tax Service.

Advantages and disadvantages of BSO

The use of strict reporting forms in activities previously provided a number of advantages: there was no need to buy a CCP, register it with the Federal Tax Service and spend money on servicing the device, and besides, during field activities (photo shoots, wedding hairstyles, etc.), it was easier to write out a BSO than carry a KKM with you. However, since mid-July 2019, when BSOs began to form on cash registers, these advantages have disappeared.

In turn, strict reporting forms have a serious problem compared to cashier's checks. flaw: limited use - only for public services.

Accounting, storage, issuance and write-off of BSO

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

Depending on the method of manufacturing the forms, it is necessary to take into account in different ways:

Accounting for printed forms

When BSOs were printed in a printing house, there was a special procedure for their accounting. Since these forms must be kept for 5 years, their correct accounting is still relevant today.

The BSO must be accepted by the employee responsible for their storage, accounting and issuance (either the manager himself or the individual entrepreneur). An agreement on material liability must be concluded with this employee.

During the acceptance of the BSO, the compliance of the actual number of forms, as well as their series and numbers with the data indicated in the accompanying documents from the printing house, is checked. After that, an act of acceptance of the BSO is drawn up.

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

It was necessary to store the forms in metal cabinets, safes or in specially equipped rooms in conditions that exclude their damage and theft.

Paper forms are recorded in the BSO accounting book. There is no approved form of the journal, so companies and individual entrepreneurs have the right to develop their own version. The pages of the book are numbered, laced and signed by the head and chief accountant (or individual entrepreneur), and also sealed.

At the time of receiving money from the client, an authorized employee filled out the BSO. He handed over the main part of the form to the client, and kept the tear-off spine (or a copy) for himself. An incoming cash order was issued for the amount of money received (the stub or a copy of the BSO serves as a document confirming the receipt of money).

The roots (copies) of the forms were packed in bags and sealed. They should be stored in within 5 years. At the end of this period, it is tedious to dispose of the documents and draw up an act on the write-off of the BSO (corrupted and defective forms are disposed of according to the same act).

Accounting for forms made using an automated system or online cash register

Forms made using an automated system are taken into account by it itself. The BSO system or conventional CCP captures and stores in memory data on all printed BSOs. For this reason, the accounting book of the BSO no need to lead.

The procedure for issuing forms, as well as the algorithm for storing and destroying spines (copies) for BSOs made in a printing house and for forms printed using an automated system - the same.

BSO Filling Sample

You can see a visual example of filling out a strict reporting form on this page.

Control over the use of BSO

Control over compliance with the rules for the use of strict reporting forms is carried out by employees of the Federal Tax Service. In the case of checking the BSO for periods up to mid-2019, it is necessary to provide the inspectors with a book of their accounting or information from an automated system on the number of issued forms. From July 1, 2019, data from the BSO are received by the Federal Tax Service immediately after the formation of the form, while the taxpayer stores information about their formation in the memory module of the online cash register - the fiscal drive.

Penalties for non-issuance of BSO

If, when accepting payment for services provided to an individual, an organization or individual entrepreneur does not issue a strict reporting form generated on a CCP, or does not knock out a regular cashier's check, then a fine may follow in accordance with Article 14.5 of the Code of Administrative Offenses. Paragraph 2 of this article contains sanctions for non-use of cash registers. The penalty will be:

for IP - 25-50% of revenue without BSO or check, but not less 10 thousand rubles;
for organizations - 75-100% of revenue, but not less 30 thousand rubles.

fiscal documents

If the BSO (or check) is not issued or sent to the client in electronic form, then a fine may be imposed under paragraph 4 of Art. 14.5 of the Code of Administrative Offenses. Individual entrepreneurs will be fined 2,000 rubles, and organizations - 10,000 rubles.

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

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

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

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

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

As forms of strict reporting can also be:

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

When can BSO be used?

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

For many, the definition of a service is having a code for that activity in All-Russian classifier services to the population. However, the letter of the Federal Tax Service dated 03/07/2014 states that individual entrepreneurs providing services to the public, who are not mentioned in the OKUN, also have the right to issue strict reporting forms. So you can use BSO for any type of service: if your type of activity is mentioned in OKUN - it's good if it is not specified, but it is a service - you can always refer to the letter above.

Benefits of BSO for IP

What are the advantages of using strict reporting forms?

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

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

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

Fourthly, if you are not tied to a specific place, but, for example, you go to get your hair done at a client’s house, filling out receipts is much more convenient than carrying a cash register with you and knocking out checks.

Disadvantages of BSO

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

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

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

Approved BSO forms

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

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

BSO: sample filling

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

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

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

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

Where can I get strict reporting forms?

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

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

When placing an order, indicate the required number of documents, the series you have chosen and the first number from which to start numbering.

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

Are there alternatives to typography?

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

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

How to keep track of BSO?

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

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

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

Start using BSO

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

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

BSO forms are used in various sectors of the economy. Their forms are approved by the Ministry of Finance of the Russian Federation. A strict accountability receipt is essentially a document confirming the transfer of money, like a cashier's check. This article will give basic information about BSO.

Individual entrepreneurs who provide certain services and have chosen a simplified taxation system may not purchase a cash register. In this case, instead of cash receipts, they will need to provide customers with special strict reporting forms for individual entrepreneurs in 2020. It should be borne in mind that it is allowed to issue a BSO only for the provision of services to the population and individual entrepreneurs, therefore, for all settlements with organizations, cashier's checks are required to be issued.

When can BSO be used?

Strict reporting forms are allowed for use only when an individual enterprise provides any services (whether it be at least field work, at least a haircut in a beauty salon). BSO is not used in all other cases.

What is BSO for IP

There is no specific set of such strict reporting forms, just as there is no universal form for absolutely all types of IP activities, so each entrepreneur chooses the option that suits his needs.

The use of strict reporting forms in entrepreneurial activity regulated by Government Decree No. 359 of May 6, 2008. It is recommended to download a sample BSO form for individual entrepreneurs as an example to understand the structure of the document.

In 2020, individual entrepreneurs can independently create a form of a strict reporting form that would be convenient for them to use in their work, but the main condition must be met - the form must include a list of all required details.

Required details that must be specified in the BSO:
Name of the document, its series and number;
Full name and position of the person who is responsible for issuing the form and its correctness;
The signature of the responsible person and the seal of the individual entrepreneur;
Services provided and their cost;
The price of payment made in cash or by means of a payment card;
Dates of drawing up the document and its payment;
Other information characterizing the specifics of the services provided by the enterprise.

. Subsequently, on its basis, it is possible to issue a BSO for individual entrepreneurs on the simplified tax system for the provision of services.

Handwritten BSOs cannot be used for the following activities:

Services for the provision of parking spaces;
Receipts or subscriptions for the provided services of a veterinary nature;
Issuance of various transport tickets;
Issuance of pledge tickets and safe receipts of the pawnshop;
Organization of tourist and excursion routes.

For the above cases, the state has developed ready-made BSO forms for individual entrepreneurs that can be used.

Where to buy forms of strict reporting for individual entrepreneurs

You can buy BSO in a specialized printing house or printing house, or set up production by an automated system (often based on cash registers), which do not require registration with the tax office.

Printing a strict reporting form for individual entrepreneurs on a home printer is strictly prohibited.

There are only two ways to get a BSO for an individual entrepreneur on the simplified tax system for the provision of services in 2020:

Typographic way. Before downloading a sample for it, you need to make sure that it matches established order and everyone necessary requirements. The form must necessarily reflect the following information about its manufacturer: its name in abbreviated form, tax identification number, address, order number, circulation size and year of printing. The above information is mandatory. Downloading samples from the Internet does not raise any questions, and the cost of printing them at a printing house in Moscow is about three rubles apiece (the price may vary slightly in the regions or the size and type of the form, as well as the required circulation volume). In the printing house for any service, there is a high probability that there will be ready-made templates BSO - both standard and detachable (their cost fluctuates around hundreds of rubles), so it will not be difficult to find where to buy BSO for individual entrepreneurs.
Application of an automated system. This method does not imply anything complicated - this is a special device, which is understood as an inventory that looks like a cash register, but has a lower cost and other functionality. It is used to store accurate reports on blanks for the required five-year period and boasts protection against unplanned memory breaches, as well as filling and releasing SRFs, providing numbering with the current series. You can buy it for about 5 thousand rubles, and the instructions are easy to download on the Internet.

Filling rules

After the form is filled out, it is urgent to make a copy of it (at least one copy of it). It's easier to take strict reporting form for individual entrepreneurs with a detachable part that copies all the attributes of its main part. This is very convenient, because according to the law, one copy remains with the organizer of the service, and the second - with its consumer.

A sample form of strict reporting for individual entrepreneurs in 2020 with a tear-off part will help to study its features.

Most forms are filled out immediately after receiving cash payment or after making a payment with a bank card. It is not allowed to issue a BSO late, or, conversely, premature issuance of a document.

Each of the forms must be drawn up unambiguously, without any errors or amendments. In case of misprints or the need to make corrections, you need to cross out an incorrectly completed or completely damaged document. It is entered in the Book of Accounting Forms for the date corresponding to the damage, and then a new BSO is filled out. An unsuccessful form is not thrown away! Some even attach an explanatory note with him, which explains the reasons for the damage to the document..

The funds issued with the help of the BSO during the day are added up. A credit cash order is calculated for their full amount (in cases where an entrepreneur maintains such documentation, this is not necessary).

The principle of accounting and inspection

The receipts of strict reporting for individual entrepreneurs created by the typographic method are entered in the Book of Accounts with their full names, numbering and series. The book itself is a pre-prepared document: numbered, stitched and marked with the seal and signature of the IP director.

The inspection and accounting of the BSO under the simplified tax system is carried out by a person appointed by the entrepreneur, with whom an appropriate agreement was concluded on responsibility for accepting cash from citizens. In the event that such an employee is absent, then all of the above operations and responsibility for their safety, recording and acceptance are entirely on the entrepreneur himself.

Acceptance takes place in the presence of the appointed commission on the day of receipt of documents for the enterprise. Verification of documentation is carried out by actually assessing the number of forms and reconciling the numbers and series of papers provided with accompanying document. Based on the results of the inspection, the trusted person writes an act of acceptance of the BSO. Only after its signature by the owner of the IP is it allowed to use the received forms.

Pros and cons of BSO

Among the advantages of using BSO, in addition to saving on a cash register, one can single out the absence of the need to register it - there is no need to go to the tax office. In addition, you do not have to train employees to work with it. Among the minuses is the constant filling, accounting and storage of forms for five years.

Video: when to issue a BSO?

The law allows you to do without a cash register if you use strict reporting forms. When using BSO, cash receipts are not needed. Check if you can serve customers without a cash receipt. The rules for filling out and issuing strict reporting forms for individual entrepreneurs and firms are in this article.

Using a strict reporting form instead of a cashier's check

In some cases, you have the right to work without a cash register. Including - if instead of cashier's checks you can use strict reporting forms. General rules settlements in cash or by cards without cash receipts are determined by Decree of the Government of the Russian Federation of 06.05.2008 No. 359.

First of all, the use of BSO is relevant for activities on UTII. At the same time, strict reporting forms are used for settlements with legal entities.

BSO can also be used in settlements with the population for services rendered. At the same time, experts include not only the types of activities specially named in the All-Russian Classifier, but also any relationship with individuals as services to the population. You can use such documents, including when selling goods, if your buyer is not a legal entity. The tax authorities agree with this (letter of the Federal Tax Service of Russia dated March 7, 2014 No. ED-4-2 / [email protected]), their bosses from the financial department (letter of the Ministry of Finance of Russia dated September 20, 2013 No. 03-01-15 / 39118) and judges (resolution of the Seventeenth Arbitration Court of Appeal dated September 10, 2012 No. 17AP-7900/2012-AK).

Forms of strict reporting forms

Some forms of BSO are approved by the authorities. First of all, we are talking about forms of vouchers and most types of tickets. If your settlements with individuals lie in a different plane, you can develop strict reporting forms yourself. You do not need to approve your BSO anywhere. Just fix the forms of strict reporting forms in your accounting policy.

The mandatory details of the BSO are as follows:

document name, six-digit number and series;
the name and legal form of your company (if you are an individual entrepreneur - your last name, first name, patronymic), your address and TIN;
the type of service you provide and its cost;
the amount that you accept from the client as payment in cash or by card;
date of calculation and preparation of the document;
position, full name and the personal signature of your employee responsible for the operation (or yours if you pay the client personally).

You can also add additional details you need to the strict reporting form. The seal is welcomed by the tax authorities, but not required.

Production of strict reporting forms

Forms of strict reporting can be ordered at the printing house, or you can make it yourself. On printed forms, be sure to check the presence of:

information about the manufacturer (abbreviated name, TIN and address);
order number, year of issue, circulation.

A special system is used for self-release of BSO. Simply put, you can adapt an old cash register removed from registration for this. Or any other - in any case, you do not need to register KKM.

For an automated BSO printing system, EKLZ is not needed. You also don’t have to spend money on special stickers, as in the case of a registered KKM. The only requirements for such a device are protection against unauthorized access, fixation and storage for 5 years of all information on operations with BSO. But an ordinary computer with a printer for making strict reporting forms will not work - officials believe that information protection in such a system is insufficient.

Filling out and accounting for strict reporting forms in the journal

When forming a BSO in your automated system, all fields are filled in by the machine. When filling out strict reporting forms by hand, it is necessary to provide for either the simultaneous production of a copy, or the presence of tear-off parts in the form. Information in the BSO must be entered clearly and legibly, without corrections. Spoiled or incorrectly filled out strict reporting forms will have to be crossed out and filed into the book of forms on the day they are filled out.

If you ordered BSO at a printing house, you will need to account for them by name, series and numbers in a special ledger for accounting for strict reporting forms. Storage of typographic forms of strict accountability is also subject to certain rules. The requirements for storing and accounting for independently developed BSOs are not so strict - the main thing is that you can report on them to the tax authorities at any time.

With the employee to whom you instruct to receive, issue, store and account for BSO, as well as accept money from clients on them, you need to conclude an agreement on full liability.

Forms of strict reporting for individual entrepreneurs in 2015-2016 Fines

Individual entrepreneurs can use strict reporting forms on a par with companies - there are no separate rules for the application of BSO for individual entrepreneurs, including on the simplified tax system. Responsibility for the correctness of filling out forms of strict reporting, an individual entrepreneur is on an equal footing with officials companies (Article 2.4 of the Code of Administrative Offenses of the Russian Federation).

Speaking of responsibility. If you have not issued a cashier's receipt to the customer, or, in this case, a strict reporting form, you will be fined under Part 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation. An employee of a company or an individual entrepreneur will have to pay 3-4 thousand rubles, and the company's budget will lose weight by as much as 30-40 thousand rubles. If you use UTII, you will have to part with the money if you do not issue supporting documents to the client, only if the buyer asked them from you, and you or your employee refused him. Moreover, in order for the client to have the right to complain, not only his request, but also your refusal must be documented.

For the use of incorrect strict reporting forms, you, in fact, are not threatened at all (letter of the Federal Tax Service of Russia dated 10/16/2012 No. AC-4-2 / 17492). But your client with the wrong BSO will be less lucky - the tax simply will not allow him to recognize the costs of such documents. Therefore, if you want the client to return, use the strict reporting forms correctly.

22.08.2019

The official registration of an individual entrepreneur (IE) with the tax service is the legal basis for starting his business activities.

If such an entrepreneur accepts cash from individuals as payment for work, services, goods, he must take into account the received cash proper execution settlement documents.

If an individual (buyer) pays for a product, service, work in cash or, alternatively, bank card, the individual entrepreneur is obliged to issue him a cash (fiscal) check generated by means of a cash register (CRE).

However, individual entrepreneurs (sellers) under certain circumstances have the legal opportunity not to use cash registers, but to draw up and issue to individuals (buyers) the so-called strict reporting forms (SRF).

Such BSOs are full-fledged substitutes for fiscal checks in terms of accounting for cash receipts and confirming the fact of payment for the purchase.

Features of registration of BSO by individual entrepreneurs should be considered in more detail.

In what cases can an individual entrepreneur apply BSO?

If an individual entrepreneur regularly provides certain services to individuals - ordinary citizens, private entrepreneurs - and accepts cash from them as payment, he has the right not to use cash register equipment to issue fiscal checks, but to draw up a BSO to officially certify such settlement transactions.

If the service is provided by IP legal entity, the fact of payment received is certified not by the BSO, but by a fiscal receipt. If we are talking about the production and sale of any products, the use of strict IP reporting forms is also not possible.

To clarify the specific types of activities, carrying out which, an individual entrepreneur has the right to use BSO instead of fiscal (cash) checks, it is necessary to refer to the generally accepted classifiers OKVED-2 (029-2014) and OKPD-2 (OK-034-2014), which replaced the classifier OKUN, which has become invalid since 2017.

Entrepreneurs (IEs) who previously used the BSO and were guided by OKUN at the same time can clarify the legitimacy of further application of strict reporting forms for their activities at local tax offices.

The legality of the use of BSO documents instead of CCP checks is regulated by Decree No. 359, issued by the Government of the Russian Federation in 2008 (05/06/2008).

This normative act their use by entrepreneurs operating under special taxation regimes is allowed.

We are talking about a patent, the UTII regime, a simplified system (STS), as well as a single agricultural tax system (ESHN).

Since 07/01/2018, many business entities, including individual entrepreneurs (IEs), have switched to online cash registers.

So, organizations and entrepreneurs who are now obliged to use cash registers in cash with individuals, from now on, they cannot legally use paper documents of the BSO to record the received (accepted) revenue.

Only the use of automated accounting systems is allowed when certifying cash settlements with individuals.

However, some categories of individual entrepreneurs have the right to switch to online cash desks from 07/01/2019. Such relief is provided for by the updated version of 290-FZ, namely, Article 7 of this law, which regulates the transition of business entities to online cash registers.

This deferment is provided to organizations, individual entrepreneurs that provide services and perform work for the population, but do not have employees or do not carry out activities in the field of public catering.

Business entities that meet these requirements may not use online cash registers (cash registers) until 07/01/2019, provided that they draw up and issue to customers (individuals) proper strict reporting forms (for example, receipts) confirming payment for the purchase. The basis is the changes made on November 27, 2017 to this regulatory legal act.

Thus, the following categories of business entities have the right not to use cash registers (online cash registers) until July 1, 2019, but to issue BSOs to buyers (individuals):

organizations / entrepreneurs operating on UTII (with the exception of catering / retail industries);
entrepreneurs on a patent (with the exception of catering/retail industries);
entrepreneurs on a patent and UTII working in the catering and retail industries, but without employees;
business entities on a general or simplified tax regime serving individuals (with the exception of the catering industry);
entrepreneurs who sell through vending equipment and do not have employees.

Do I need to keep a ledger?

If an individual entrepreneur uses BSO, he is obliged to take into account all the facts of the receipt and expenditure of such strict reporting forms in.

We are talking about maintaining a special book designed to account for BSO. The legislation does not establish a single, obligatory model for the design of such a journal.

One way or another, all sheets of the ledger are subject to lacing, stitching, and numbering.

Be sure to indicate the start date (opening) of the accounting journal. If an individual entrepreneur has a seal, this register is certified by its imprint.

Accounting for issued BSOs (receipts) is carried out individual entrepreneur in this order:

Receiving money from an individual (customer) for the service provided.
Filling out the settlement receipt for the accepted amount by the employee.
Registration of the received cash by the credit order (PKO).
The original receipt (BSO) is transferred to the client (payer of money). The spine / copy remains with the individual entrepreneur (seller).
Entered in the ledger necessary information on the issued BSO form (series / number of the form, quantity).
The spine/copy of the BSO is kept by the entrepreneur in a safe place (minimum 5 years).

What does the BSO look like?

Strict reporting forms used by individual entrepreneurs for settlements with individuals must contain the following information, which are mandatory details of such documents:

the name of the form (for example, a receipt);
a series of documents;
serial number of the document;
name of the economic entity (full name of the entrepreneur);
TIN number assigned by the individual entrepreneur during registration;
a list of services/works provided, indicating their cost and quantity;
the total cost of all services/works provided specified in the BSO;
the amount of money actually paid by the customer (in numbers/words);
date of filling out the strict reporting form (receiving money);
personal information about the subject who compiled the receipt (full name, position);
the signature of the compiler;
print (if any);
other information that the entrepreneur himself considers necessary to reflect.

Where to get?

An entrepreneur has the right to purchase strict reporting forms in one of two available ways:

Order at the printing house, providing an appropriate sample (template) containing all the required details. Alternatively, specialized printing houses can sell ready-made forms of the desired variety, containing all the necessary (mandatory) details. Each such document of strict accountability must contain information about the printing house itself (name, TIN, circulation, date of issue, details).
Removing the desired form for printing using an automated system for accounting, manufacturing and. From 07/01/2018, most individual entrepreneurs practicing BSO registration are switching to similar systems that outwardly resemble CCP devices, but have a slightly different purpose.

How to fill out - rules and procedure

When filling out the BSO, the IP must strictly comply with the following requirements:

The original of the strict reporting form or its main part (if a tear-off BSO is used) is transferred to the client (payer of money). A copy or spine (if a tear-off BSO is used) remains with the entrepreneur (recipient of money) and is subject to regulated accounting / storage.
If the BSO does not contain a detachable part, it should be filled out in the amount of 2-3 copies. The use of carbon paper / impregnation is allowed.
Registration of the BSO is carried out immediately after the receipt of money from the client (customer). Advance and too late completion of the form is not allowed.
A copy of the form handed over to the buyer is immediately recorded in the BSO register.
Errors, blots, strikethroughs, corrections, false information are not allowed. If they still appear, the form is considered damaged. It cannot be thrown away. The responsible subject (as an option, the individual entrepreneur himself) is obliged to cross out the damaged form (with a mark of damage on it), number it, write down the relevant information in the log book, and store it for a five-year period.

Free download sample in word

Download a sample form of strict reporting for individual entrepreneurs -.

A sample BSO for organizations is possible.

conclusions

Individual entrepreneurs (sellers) have the right to legally use BSO for cash settlements with individuals (buyers).

The application, filling, accounting of forms must be carried out in strict accordance with the regulated norms of the current legislation.