Accounting for transactions with BSO in cultural institutions. Accounting for transactions with theater tickets Sample entry ticket to a cultural institution

An organization that uses the simplified tax system is engaged in providing services for organizing celebrations and various events. An exhibition was organized. The printing house has produced entrance tickets. The ticket only certifies the right to visit the exhibition. Part of the tickets was sold through the cash desk for cash, and part - to legal entities who paid by bank transfer. What is the order accounting entrance tickets and documentation of their sale to legal entities that paid by bank transfer?

In our opinion, for the purposes of accounting, entrance tickets to the exhibition can be considered as forms of strict accountability. The fact is that by themselves they cannot bring economic benefits to the organization and therefore cannot be recognized as inventory items (goods, materials); they only serve as evidence of the right of their buyer to receive the service provided by the organization. In this case, the ticket certifies the right to visit the exhibition.

From a legal point of view, the purchase of a ticket means the conclusion of an agreement for the provision of services by the organization. After all, an agreement can also be concluded by sending an offer (proposal to conclude an agreement) by one of the parties and its acceptance (acceptance of the offer) by the other party (clause 2, article 432 of the Civil Code of the Russian Federation). By purchasing an entrance ticket to the exhibition, the buyer agrees to the purchase of services provided by the organization in the form of holding an exhibition.

Note that regulations The concept of “strict reporting form” is not disclosed. However, based on the Regulations on documents and workflow in accounting (approved by the USSR Ministry of Finance on July 29, 1983 N 105 in agreement with the Central Statistical Office of the USSR), it can be concluded that the following documents are forms of strict reporting:

Having a unique number;

Subject to special storage (in safes, metal cabinets or special rooms to ensure their safety).

Ticket accounting

In accordance with the Instructions for the application of the Chart of Accounts for accounting the financial and economic activities of an organization, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, account 006 “Strict reporting forms” is intended to summarize information on the availability and movement of strict reporting forms stored and issued for reporting. reporting" Forms of strict reporting are taken into account on the account in a conditional assessment, for example, in an assessment - 1 rub.

Note that there is another position, according to which strict accounting forms are not accounted for on an off-balance sheet account, but are accepted for accounting under the debit of account 10 "Materials" at actual acquisition costs with subsequent write-off to the account or %%% _16_%% . However, as we have indicated above, the ticket blanks themselves do not have the ability to bring economic benefits to the entity in the future, and therefore should not be recognized as an asset on the entity's balance sheet.

The costs of printing services for the production of tickets should be considered as expenses, the implementation of which is associated with the performance of work, the provision of services, on the basis of paragraph 5 of PBU 10/99 "Expenses of the organization".

Tickets received by the organization are accepted for accounting in the debit of the account in a conditional assessment. The cost of purchasing forms is reflected in the debit of the accounts of accounting for production costs. So, the cost of purchasing tickets can be reflected either in the debit of account 20 "Main production", or in the debit of account 26 "General expenses", depending on the procedure provided for by the accounting policy of the organization.

The proceeds from the sale of tickets is income from the ordinary activities of the organization based on paragraph 5 of PBU 9/99 "Income of the organization".

Operations for payment for printing services for the production of tickets are made out by the following entries:

Tickets counted;

Recognized as expenses are the costs of printing services (based on the act of services rendered).

Sales of tickets are reflected in the following order:

Payment for tickets is reflected;

Revenue from the sale of tickets is reflected;

Sold tickets have been written off.

Paperwork

Concerning documentation sales of tickets to legal entities that have made payments to organizations, we note the following.

Indeed, since, as you correctly noted, tickets are not inventory items when they are sold (form N TORG-12, approved by Decree of the State Statistics Committee of the Russian Federation dated December 25, 1998 N 132 “On approval of unified forms of primary accounting documentation for recording trade operations” ) should not be formalized.

Please note that since the tickets themselves are strict reporting forms, when selling them, the execution of any documents is not provided for by the current legislation.

In the situation under consideration, the organization can draw up an act of transfer of entrance tickets, the form of which can be developed and approved by the organization independently in compliance with the requirements of paragraph 2 of Art. 9 of Law N 129-FZ - indicating the following mandatory details:

Title of the document;

The date it was compiled;

Name of the organization that compiled the document;

Units of measurement and cost;

Positions of persons responsible for the execution of a business transaction and the correctness of its execution;

Personal signatures of these persons.

This document may also reflect the series and numbers of tickets, the date of their transfer and other essential data.

In addition, the organization can also issue other documents to buyers (legal entities), for example:

Exhibition program;

Invitations;

Other documents that can help your counterparties prove that expenses for visiting the exhibition meet the criteria for recognizing expenses established by clause 1 of Art. 252 of the Tax Code of the Russian Federation.

For your information:

Please note that one of the varieties of strict reporting forms is a strict reporting form, equated to a cash register receipt (hereinafter - CSR), the procedure for using which is established by the Procedure for making 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 N 359 (hereinafter referred to as the Procedure).

The use of such BSO is related to clause 2 of Art. 2 Federal Law dated 05.22.2003 N 54-FZ "On the use of cash register equipment when making cash payments and (or) payments using payment cards", allowing organizations and individual entrepreneurs to carry out cash payments and (or) payments using payment cards without the use of cash register equipment in the provision of services to the population, subject to the issuance of the appropriate BSO.

That is, an organization can exercise this right and not apply cash machine when making cash payments to the population for the provision of services to them in the form of visiting an exhibition. But for this, the form of the entrance ticket issued to individual buyers and their accounting must comply with the requirements of the Procedure.

The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service. For detailed information about the service, contact your service manager.

"Institutions of culture and art: accounting and taxation", 2006, N 1

Today in Russia there are several hundred theaters. Some of them have a history of more than a century, while others were created quite recently. Their main purpose is creativity. But the activities of any creative organization are impossible if it does not have accounting departments and does not keep records. The obvious specificity of theater organizations predetermines a number of features of their accounting. This article discusses the issue of accounting for operations for the sale of theater tickets.

According to the Regulations on the Theater in Russian Federation(hereinafter referred to as Regulation No. 329), approved by Decree of the Government of the Russian Federation of March 25, 1999 No. 329, a theater is an organization whose main activities are the preparation and exhibition of performances, other public performances and the provision of related services. The theater, like any other non-profit organization, has the right to carry out entrepreneurial activity, but only to achieve the goals for which it was created.

Thus, the theater’s activities are divided into basic budgetary (non-profit) and entrepreneurial. Regulation No. 329 defines the main types of theatrical activities:

• creating and showing performances, organizing tours, concerts, holding creative evenings, festivals and competitions;
• conducting internships by leading theater artists and figures;
• production according to orders and contracts with other legal and individuals items decoration performances, concerts, performances;
• preparation, circulation and sale of information and reference publications, copies of video materials and phonograms related to the artistic and creative activities of the theater;
• rental and sale of costumes, equipment, props, props, makeup supplies;
• implementation of related services provided to theater audiences, and other types of activities listed in clause 23 of Regulation No. 329.

IN this moment The economic activities of the theater are regulated by a single legislative document - “Fundamentals of the legislation of the Russian Federation on culture” N 3612-1 dated 10/09/1992 as amended. 2005

Ticket forms

Organizations and institutions providing services in the field of culture and art carry out settlements with the population without the use of cash register equipment, however, subject to the issuance of appropriate strict reporting forms, equivalent to cash receipts and strict reporting forms approved by the Procedure for recording, storing and destroying. This is stated in Decree of the Government of the Russian Federation dated March 31, 2005 N 171 “On approval of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment” (hereinafter referred to as Regulation N 171).

The forms of ticket forms are established by Order of the Ministry of Finance of Russia dated February 25, 2000 N 20n “On approval of strict reporting forms” (hereinafter referred to as Order N 20n). However, due to the fact that the Government of the Russian Federation approved Regulation No. 171, the requirements for the ticket, as a strict reporting form, have become stricter in order to bring it as close as possible to a cash receipt. This regulatory document establishes that forms of strict reporting forms approved in accordance with previously existing requirements can be used before the forms of strict reporting forms are approved in accordance with new requirements before January 1, 2007.

The ticket form, based on Regulation No. 171, must contain the following mandatory details:

• information about approval of the form;
• name, six-digit number and series;
• form code by All-Russian classifier management documentation;
• name and code of the organization that issued the form, according to the All-Russian Classifier of Enterprises and Organizations;
• taxpayer identification number;
• type of service;
• unit of measurement for service provision;
• value in monetary terms;
• date of settlement;
• job title, last name, first name and patronymic of the person responsible for the transaction and the correctness of its execution, place for personal signature, seal (stamp) of the organization (clause 5 of Regulation No. 171).

The form must contain information about the manufacturer (abbreviated name, taxpayer identification number, location, order number and year of execution, circulation) (clause 7 of Regulation No. 171).

Please note: during tax audits of cultural institutions, the tax authorities’ requirements for strict reporting forms are quite legal, since Regulation No. 171 is in force normative document. Therefore, in order to avoid problems, according to the author, the missing information on a theater ticket must be indicated with a stamp developed by the institution - stamp existing strict reporting forms and use them until the end of the year.

The Ministry of Culture of the Russian Federation, by Letter dated April 13, 2000 N 01-67/16-21, communicated to cultural and art institutions the Guidelines on the procedure for recording, storing and destroying strict reporting forms by organizations and institutions of the Russian Ministry of Culture system (hereinafter referred to as the Guidelines).

Strict reporting forms approved in accordance with Order No. 20n and Regulation No. 171 are printed typographically indicating the series and serial number. As a rule, stationary theaters produce sets of tickets according to the number of seats in auditorium. In addition, forms can be made independently, for example, on a computer. However, it is necessary to observe the numbering and use a special auto-numbering program, which eliminates the possibility of repeating the number.

If a cultural and art institution cooperates with distributors using automated Information Systems sales of entrance tickets, you should be guided by the Letter of the Ministry of Culture of Russia dated March 17, 2005 N 7-01-16/08 “On the features of the functioning ticket management in the field of culture and art of the Russian Federation."

The artistic design of tickets, the determination of the nature and content of the information indicated on them, as well as their technical editing are carried out independently by the cultural and art institution.

Control over the safety of strict reporting forms

The management of the institution must ensure strict control over the safety and correct accounting of strict reporting forms. Ticket sets must be stored either in a special storage room or in a locked safe. Responsibility for organizing the storage of tickets and subscriptions in accordance with current legislation lies with the head of the institution or other employees upon his written instructions.

Verification of strict reporting forms kept by officials is carried out simultaneously with the audit Money at the cash desk in accordance with the Procedure for conducting cash transactions in the Russian Federation, approved by Decision of the Board of Directors of the Bank of Russia dated September 22, 1993 N 40.

Unsold tickets are written off and destroyed in the manner and within the time limits established for strict reporting forms by order of the head of the institution. Stubs of strict reporting forms are kept for five years.

Tickets withdrawn from circulation are written off on the basis of an act drawn up by the commission and approved by the head of the institution. At the same time, documents (acts) on destruction are attached to this act.

In addition to mandatory inventories of strict reporting forms, it is necessary to carry out sudden control checks of their availability, correctness of filling and use within the time limits established by the management of the institution.

The chief accountant must immediately report to the head of the institution about cases of discrepancies or shortages of strict reporting forms for taking action. This must be done in writing.

Copies of receipts, stubs of forms of strict accountability, confirming the amount of cash accepted, must be stored in the institution in a packaged form in an archive or warehouse for five years.

Accounting for ticket transactions

The main source of income for theatrical organizations is fees from the sale of tickets for performances. Accounting of tickets, in accordance with new Instructions By budget accounting, approved by the Order of the Ministry of Finance of Russia dated February 10, 2006 N 25n, is carried out as follows.

Forms of strict accountability made in the printing house are accepted according to the invoice and invoice of the printing house by the representative of the customer by proxy. Upon acceptance of the prepared strict reporting forms, a full check is carried out: the actual number of strict reporting forms, their series, numbers are compared according to the data indicated in the invoices (receipts, etc.).

The receipt of strict reporting forms from the printing house is reflected by the institution at the actual purchase price with the following entry:

Debit account 2 105 06 340 "Increase in the cost of other inventories"

Credit accounts 2,302 22,730 "Increase in accounts payable for the acquisition of inventories."

Strict reporting forms received at the warehouse are accounted for on account 2 105 06 340 as other inventories at the actual cost of acquisition and at the same time as strict reporting forms in off-balance sheet account 03 “Strict reporting forms in the warehouse” in a conditional valuation: 1 rub. for one form.

The following subaccounts can be entered into account 03 “Strict reporting forms”:

03-1 "Strict reporting forms in the warehouse";

03-2 "Forms of strict reporting in the report";

03-3 "Forms of strict reporting on sales";

03-4 "Strict reporting forms, not sold and subject to destruction."

Analytical accounting of strict reporting forms is kept in the Book of Accounting of Strict Reporting Forms (f. 0511819) by type, series and numbers, by place of their storage, indicating the date of receipt (issue) of the forms, their quantity and cost, as well as by materially responsible and accountable persons. Based on the data on receipts and expenses of strict reporting forms, the balance at the end of the period is displayed. Books must be bound and sealed with a wax (mastic) seal, and the number of sheets must be certified by the head of the institution.

When issuing strict reporting forms from the warehouse, the following entry is made for the actual cost of each unit or for the average actual cost (the write-off of inventories must be reflected in the accounting policy of the institution):

Debit account 2 401 01 272 "Consumption of inventories"

Credit account 2 105 06 440 "Decrease in the value of other inventories."

At the same time, strict reporting forms are written off from the off-balance account 03-1 "Strict reporting forms in the warehouse" and are accepted for accounting on the off-balance account 03-2 "Strict reporting forms in the report".

The person responsible for the implementation of strict reporting forms issues registered strict reporting forms on waybills to the ticket office cashier, non-staff authorized, city theater box office for implementation. Issuance of tickets by ticket sales representatives can be carried out only if there is a work contract concluded between the theater and the authorized representative, and an agreement on the full financial liability. The invoice is issued in two copies - one is issued along with strict reporting forms, the second is transferred to the accounting department of the institution.

The sale price on ticket forms, as a rule, is not printed, as it may vary depending on the performance, the time it is shown, the composition of the actors, so the price is affixed immediately before the sale of tickets. In this case, the theater stamp is placed on the ticket.

When issuing strict reporting forms to distributors with whom a long-term agreement has been concluded, an accounting entry is made using account 0 401 04 130 “Deferred income” for the amount of ticket sales that is not related to the income of the current reporting period. In the author’s opinion, it is advisable to use this account in connection with the phased delivery of services for the exhibition of performances and concerts. The accounting entry will look like this:

Debit

Credit

Stamped and registered strict reporting forms, when transferred for sale, are written off from off-balance sheet account 03-2 “Strict reporting forms in sub-reporting”. At the same time, an entry is made on off-balance sheet account 03-3 “Strict reporting forms for sales.”

Officials report for received and used strict reporting forms, receipt stubs, copies of cash registers and cash reports on tear-off tickets on the day the proceeds are delivered. Reports from officials serve as the basis for recording revenue under a receipt order.

Strict reporting forms not returned promptly are considered sold, and the city theater box office or non-staff commissioner will pay their face value.

Non-staff authorized representatives for the sale of strict reporting forms and ticket cashiers of the institution are obliged, within the period established by the order of the head of the institution, to hand over to the cash desk of the institution or transfer to its account the proceeds for the sold strict reporting forms.

A summary report on the sale of strict reporting forms for each performance, concert, performance must be compiled on the basis of data on the registration of strict reporting forms, invoices for their release for sale, invoices for the return of unsold strict reporting forms. The consolidated report must be sent to the institution’s accounting department for verification and processing no later than next day after a performance, concert, presentation during their conduct at the hospital. This report must be accompanied by bound copies of the strict reporting forms of the used kit.

Recognition of revenue for the current reporting period from the sale of strict reporting forms is recorded at the sales price by recording:

Debit account 2 401 04 130 "Deferred income from market sales finished products, works, services"

Credit account 2 401 01 130 "Income from market sales of finished products, works, services".

The receipt of revenue from the sale of tickets is reflected in the posting:

Debit account 2 201 01 510 “Receipt of institution funds to bank accounts” or

Debit accounts 2 201 04 510 "Receipts to the cashier"

Credit account 2 205 03 660 "Reduction of accounts receivable for income from market sales of goods, works, services."

When applied electronic form sales of strict reporting forms for the sales amount, the following entry is made:

Debit account 2 205 03 560 "Increase in accounts receivable for income from market sales of finished products, works, services"

Credit account 2 401 01 130 "Income from market sales of goods, works, services".

Return of unsold forms

The return of unsold strict reporting forms is issued with an invoice and is reflected at the selling price using the “red reversal” method:

Debit account 2 205 03 560 "Increase in accounts receivable for income from market sales of finished products, works, services"

Credit account 2 401 04 130 "Deferred income from market sales of finished products, works, services."

Correction using the “red reversal” method is documented in a Certificate (f. 0504833), in which it is necessary to make a reference to the number and date of the corrected Operations Journal, as well as justify the corrections. The return of unsold strict reporting forms is reflected by writing off from the off-balance sheet account 03-3 “Strict reporting forms on sale” and by an entry on the off-balance sheet account 03-4 “Strict reporting forms not sold”. Unsold strict reporting forms are indicated in the Act on the write-off of strict reporting forms (f. 0504816). On its basis, within the period established by the order of the head of the institution, strict reporting forms are destroyed and written off from off-balance sheet account 03-4 “Strict reporting forms not sold.”

Consider the accounting for the sale of tickets on an example.

Example. The theater purchased 10,000 ticket forms from the printing house. The cost of the order was 15,000 rubles, VAT is not charged. After registration, 300 tickets were duly transferred for sale to the theater box office. The price of one ticket for the performance is 200 rubles. 270 tickets were sold; unsold tickets were returned to the theater's accounting department.

The accountant recorded the transactions as follows.

S. Gulieva

Journal expert

"Budget organizations:

accounting and taxation"

To attend one or another cultural or entertainment event, you need to buy an entrance ticket. From a civil legal point of view, this document is an agreement for the provision of services on a paid basis.

To attend one or another cultural or entertainment event, you need to buy an entrance ticket.

From a civil legal point of view, this document is an agreement for the provision of services on a paid basis.

↯ Attention! New samples are available for download: ,

Today tickets are sold at cultural institutions different ways, among which the most popular implementation is using modern technologies.

Features of organizing the sale of entrance tickets via the Internet

The use of innovative technologies to resolve the issue of implementation significantly increases the volume of services provided paid services. Therefore, both cultural organizations and government agencies propose to intensify sales online.

Several years ago, Resolution No. 408-PP was adopted, which focused on the need to modernize the material and technical base and use innovative technologies.

This will help increase ticket sales. If a theater or museum still sells them through the box office using ticket books, they can still organize this service online.

For this purpose, you can contact other organizations that provide a large number of similar services from their websites. However, the best option would be to create your own.

An electronic ticket has the same value as a paper version. It contains a volume of information that confirms the owner’s right to attend a cultural event in a certain cultural institution at a specified time. Any citizen or organization can purchase such a ticket. This is done quite simply. To do this, you need to perform a number of actions:

1. visit the official website of a cultural organization;
2. order a ticket by filling out a special form.

If a citizen buys a ticket, then when filling out the form, indicate the last name, first name, patronymic, as well as passport data. The following information is required for legal entities:

A cultural organization has the right to add several additional lines to the order form, which may reflect information important to it.

Some of the institutions offer users to indicate the method of purchasing a ticket. You can pay the cost in cash or by bank transfer. If the user uses non-cash payment, the money is transferred to the account of the cultural institution.

Sometimes, along with the sale of entrance tickets, additional services are offered, such as reservations, delivery and others. They can be carried out both on a paid and unpaid basis. This usually depends on the conditions that are set out in the accounting policies.

Mostly online activities are carried out by cultural organizations themselves. However, some of them often resort to the services of other institutions, outsourcing this function.

How to keep track of tickets at a cultural institution

How to reflect the accounting of entrance tickets in accounting? We will consider the answer to this question below. If we talk about the accounting policy of a cultural organization, it is usually agreed upon with the founder. Most often, it contains a requirement regarding the accounting of tickets at the cost of their acquisition. To carry out their analytical accounting, the Book of Strict Reporting Forms is used. It contains information such as:

The Accounting Book must also meet other requirements. For example, it must be numbered and bound, which in itself excludes any possibility of correcting or changing any data.

The movement of strict reporting forms within the organization is reflected in off-balance sheet account 03. The basis for this is primary documents, as well as a change in the person in charge or the place of storage. If tickets are retired or transferred to another organization responsible for issuing them, then it is imperative to issue an acceptance certificate.

If it concerns state-owned, budgetary and autonomous cultural organizations, then when accounting for them, the receipt of ticket books is reflected in the debit of off-balance sheet account 03-1. The transfer of tickets to the sub-report is reflected in the debit of off-balance sheet account 03-2 and the credit of off-balance sheet account 03-1.

The table below shows how to record the sale of entrance tickets through the cash desk:

Today, many cultural institutions organize the sale of tickets via the Internet or using bank cards. However, in doing so they expose themselves to certain risks.

Two years ago, it was decided that organizations that sell tickets only by bank transfer would be classified as sellers that do not give users the right to choose. After all, in in this case Buyers are offered the only payment method, which is a violation for which penalties are provided.

Having received an answer to the question of how to keep track of tickets at a cultural institution, the organization can only fulfill all the necessary requirements. And then she won’t have to pay any fines.

Taxation of VAT on the sale of entrance tickets

If the form of entrance tickets and subscriptions is approved by law as a strict reporting form, then their sale is not subject to VAT.

To confirm the legality of tax benefits for the sale of tickets and subscriptions, the organization must submit documents confirming the fact that it belongs to cultural and art institutions. Such confirmation can be the assignment of a code in OKVED.

Thus, the grounds for exempting the sale of entrance tickets and subscriptions from VAT are:

1. compliance of the form of these documents with strict reporting forms;
2. affiliation of organizations selling tickets to cultural and art institutions assigned an OKVED code.

Since many cultural institutions sell entrance tickets to events using modern technologies, the question arises whether it is possible to apply VAT exemption for electronic tickets.

Regulation No. 359 states that strict reporting forms can be produced either by printing or using an automated system. This means that their sale through Internet resources is carried out legally, which is confirmed by regulations on the use of cash register equipment.

A cultural organization that sells tickets online has full right for release from The main condition for this is that electronic tickets comply with the requirements that are established for strict reporting forms.

However, a cultural institution must take into account that the buyer must be given the opportunity instead electronic ticket receive a ticket in the form of BSO. The best option in this case is to print forms at the entrance to the territory of the institution or at the institution itself.

"Budget Accounting", 2009, N 8

Te. Volodina, Honored Economist of the Russian Federation, member of the Methodological Council under the Ministry of Culture and Mass Communications.

Organizations and institutions providing services in the field of culture and art, in accordance with Art. 2 of the Law of May 22, 2003 N 54-FZ “On the use of cash register equipment when making cash payments and (or) settlements using payment cards”, as well as the Decree of the Government of the Russian Federation of May 6, 2008 N 359 “On the procedure for making cash payments and (or) settlements using payment cards without the use of cash register equipment" (hereinafter referred to as Regulation No. 359) carry out settlements without the use of cash register equipment in the case of providing services to the population, subject to the issuance of appropriate strict reporting forms, equivalent to cash receipts and the approved procedure for recording, storing and destroying strict reporting forms.

Forms of forms and their details

The forms of ticket, subscription and excursion voucher forms are approved by Order of the Ministry of Finance of Russia dated December 17, 2008 No. 257 “On approval of strict reporting forms” (hereinafter referred to as Order No. 257).

Subscription Ticket Excursion package

Strict reporting forms used in the provision of services by cultural organizations include:

• ticket;
• subscription;
• excursion package.

Each of these documents must contain the following details:

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

b) name and legal form of the institution (organization);

c) location of the permanent executive body legal entity- another body or person entitled to act on behalf of a legal entity by proxy;

d) taxpayer identification number assigned to the cultural institution (organization) that issued the document;

e) type of service;

f) the cost of the service in monetary terms;

g) other details characterizing the specifics of the service provided, with which the cultural institution (organization) has the right to supplement the document.

Production of forms

Institutions can print the strict reporting forms approved by Order N 257 in a printing house with the designation of the series and serial number, and also produce them independently using available technical means (personal computers, etc.) in compliance with numbering using a numerator and using a special auto-numbering program that excludes Possibility of repeating the use of the number.

In accordance with clause 12 of Regulation No. 359, institutions, at the request of the tax authorities, are required to provide information from automated systems about issued documents. Methods for generating document forms using automated systems depend on the specific system used in a given institution.

Since in Regulation No. 359 we're talking about not about the printing device, but about the system that provides protection from unauthorized access, recording, storing information about the document form, which meets the requirements for cash register equipment in this part; a regular computer cannot be used to generate strict reporting forms. This is the opinion of the Ministry of Finance of Russia, which is set out in Letters dated February 3, 2009 N 03-01-15/1-43 and dated November 7, 2008 N 03-01-15/11-353.

The affixing of the series and number on the form of a printed document is carried out by the manufacturer of the forms. Duplicating the series and number on the document form is not allowed, with the exception of the series and number applied to the detachable parts of the document form.

The document form produced by printing must contain information about the manufacturer (abbreviated name, taxpayer identification number, location, order number and year of execution, circulation). This is stated in paragraph 4 of Regulation No. 359, Letter of the Ministry of Finance of Russia dated February 3, 2009 No. 03-01-15/1-42.

The artistic design of tickets, subscriptions and excursion vouchers, the determination of the nature and content of the necessary information on them, as well as their technical editing are carried out by the cultural and art institution independently.

Budget accounting

On January 1, 2009, the Instructions on the procedure for applying budget classification, approved by Order of the Ministry of Finance of Russia dated December 25, 2008 N 145n, came into force. In accordance with them, the costs of paying for contracts for the production and purchase of blank products (including strict reporting forms, primary accounting documents, budget accounting and reporting registers, etc.) should be attributed to subarticle 226 “Other work, services.” Consequently, the costs of producing strict reporting forms for cultural institutions (organizations) approved by the Order are also included in subarticle 226 “Other work, services.”

Expenses for payment of contracts for the production of posters, playbills, performance programs, contracts for the creation of costume sketches and scenography should also be included in subarticle 226 “Other work, services”.

The management of the institution must ensure strict control over the safety and correct accounting of strict reporting forms.

Responsibility for storing tickets and subscriptions in accordance with current legislation lies with the head of the institution, as well as its other employees upon the written instructions of the head.

Strict reporting forms kept by officials are subject to verification simultaneously with the audit of funds in the cash desk in accordance with the Procedure for conducting cash transactions in the Russian Federation, approved by Resolution of the Board of Directors of the Bank of Russia dated September 22, 1993 No. 40.

Unsold tickets, subscriptions and excursion vouchers are written off and destroyed in the manner and within the time limits established for strict reporting forms, approved by order of the head of the institution. Copies of receipts, stubs of strict reporting forms confirming the amounts of cash received must be stored in the institution in packaged form in the archive or warehouse for 5 years<1>.

<1>For information on storage periods for documents, see the article “Destruction of Documents” N 3/2009, p. 60.

Write-off of tickets and subscriptions withdrawn from circulation is carried out on the basis of an act drawn up by the commission and approved by the head of the organization. At the same time, documents (acts) on destruction are attached to this act.

Accounting for tickets, subscriptions and excursion vouchers in accordance with the Instructions on budget accounting, approved by Order of the Ministry of Finance of Russia dated December 30, 2008 N 148n (hereinafter referred to as Instruction N 148n), is carried out as follows.

The primary documents for accounting for income from performances, concerts and other cultural and educational activities (including fees from the sale of tickets and subscriptions) are strict reporting forms, on the basis of which settlements are made with visitors to cultural and art institutions without the use of cash register equipment .

Acceptance of strict reporting forms produced in the printing house is carried out according to the invoice and invoice at the printing house by the customer’s representative by proxy.

Upon receipt of manufactured strict reporting forms, a full check is carried out, the actual quantity and series, numbers are compared according to the data specified in the invoices (receipts, etc.).

The receipt of strict reporting forms from the printing house is reflected by the cultural institution at the cost of production by recording:

Debit 2 401 01 226

"Expenses for other work, services"

Credit 2 302 09 730

"Increase in accounts payable for payment of other works and services"

with simultaneous reflection on off-balance sheet account 03 “Strict reporting forms”.

Payment for forms is reflected by the entry:

Debit 2 302 09 830

"Reducing accounts payable for payment for other works and services"

Credit 2 201 01 610

"Removal of institution funds from accounts."

Analytical accounting of strict reporting forms is maintained in the Book of Accounting of Strict Reporting Forms (f. 0504045) by type, series and numbers, as well as by their storage location, indicating the date of receipt (issue) of strict reporting forms, quantity and cost. Based on the data on receipts and expenses of strict reporting forms, the balance at the end of the period is displayed. In accordance with Instruction No. 148n, BSOs are accounted for in off-balance sheet account 03 “Strict reporting forms” in a conditional valuation: one form - 1 rub.

03-1 "Strict reporting forms in the warehouse";

03-2 "Forms of strict reporting in the report";

03-3 "Forms of strict reporting on sales";

03-4 "Strict reporting forms that have not been sold and are subject to destruction."

Strict reporting forms received at the warehouse are reflected at the cost of production on off-balance sheet account 03-1 “Strict reporting forms in the warehouse”.

Strict reporting forms issued from the warehouse for registration in the prescribed manner at the average actual cost are written off from off-balance sheet account 03-1 “Strict reporting forms in the warehouse”. At the same time, an entry is made in the debit of off-balance sheet account 03-2 “Strict reporting forms in the sub-report.”

The issuance of sets of tickets and subscriptions from the warehouse is formalized by a demand invoice (f. 0315006), signed by the head of the organization or his deputy and the chief accountant, and is carried out against a signature on this request of the person receiving the strict reporting forms.

The person responsible for the implementation of strict reporting forms issues registered forms to the ticket office cashier, non-staff authorized representatives, and theater box offices for registration.

The requirement is written out in two copies: one is issued along with strict reporting forms, the second is transferred to the accounting department of the institution.

Stamped and registered strict reporting forms, when transferred for sale, are written off at the production price from off-balance sheet account 03-2 “Strict reporting forms in sub-reporting”. At the same time, an entry is made on off-balance sheet account 03-3 “Strict reporting forms for sales.”

Non-staff authorized representatives for the sale of strict reporting forms and ticket cashiers of the institution are obliged, within the period established by the order of the head of the institution, to hand over to the cash desk of the institution or transfer to the account of the institution the money received for the sold forms.

Strict reporting forms not returned in a timely manner are considered sold, and the box office or non-staff representative pays their face value.

Officials report for received and used strict reporting forms, receipt stubs, copies of cash registers and cash reports on tear-off tickets on the day the proceeds are delivered.

Reports from officials serve as the basis for recording revenue under a receipt order.

A summary report on the sale of strict reporting forms for each performance, concert, performance must be compiled on the basis of data on the registration of strict reporting forms, invoices for their release for sale, invoices for the return of unsold strict reporting forms.

A summary report on the sale of strict reporting forms must be sent to the institution’s accounting department for verification and processing no later than the next day after the performance, concert, performance when held in a hospital. This report must be accompanied by bound copies of the strict reporting forms of the used kit.

The accrual of income from the sale of services provided by a cultural institution is reflected in the following entry:

Debit 2 205 03 560

Credit 2 401 01 130

The receipt of revenue from the sale of tickets and other strict reporting forms is reflected by the entry:

Debit 2 201 01 510, 2 201 04 510

“Receipt of funds from the institution to accounts”, “Receipts to the cash desk”

Credit 2 205 03 660

At the same time, strict reporting forms are written off from off-balance sheet account 03-3 “Strict reporting forms for sales”.

The return of unsold tickets is issued with an invoice and is reflected at the sales price by recording the “red reversal” method:

Debit 2 205 03 560

"Increase in accounts receivable for income from the provision of paid services"

Account credit 2 401 01 130

"Income from the provision of paid services."

Correction using the “red reversal” method is formalized by a Certificate (f. 0504833), which makes reference to the number and date of the corrected transaction log, document, and the rationale for making the correction.

The return of unsold strict reporting forms is reflected by writing off the off-balance sheet account 03-3 “Strict reporting forms on sale” and making an entry on the off-balance sheet account 03-4 “Strict reporting forms unsold and subject to destruction.”

Unsold strict reporting forms are written off from off-balance sheet account 03-4 “Strict reporting forms unsold and subject to destruction” on the basis of the Act on the write-off of strict reporting forms (f. 0504816) and are destroyed within the period established by order of the head of the institution.

Strict reporting forms kept by officials are subject to verification simultaneously with the audit of funds in the cash desk in accordance with the established procedure.

In addition to the mandatory inventory of strict reporting forms in accordance with current legislation, it is necessary, within the time limits established by the management of the institution, to conduct sudden control checks of their availability, as well as the correctness of completion and use.

The chief accountant must immediately report in writing to the head of the institution about cases of identified discrepancies or shortages of strict reporting forms for action to be taken.

When using the electronic form of sales of strict reporting forms for the amount of sales, the following is recorded:

Debit 2 205 03 560

"Increase in accounts receivable for income from the provision of paid services"

Credit 2 401 01 130

"Income from the provision of paid services."

The receipt of revenue from the sale of strict reporting forms is reflected by the entry:

Debit 2 201 01 51 0, 2 201 04 510

“Receipts of funds from the institution to accounts”, “Receipts to the cash desk”

Credit 2 205 03 660

"Reducing accounts receivable for income from the provision of paid services."

tax accounting

In accordance with paragraphs. 20 clause 2 art. 149 Tax Code Sales of services provided by cultural and art institutions are not subject to VAT (exempt from taxation). These include, among other things, the sale of entrance tickets and passes for visiting theatrical and entertainment, cultural, educational and entertainment events, attractions in zoos and parks of culture and recreation, excursion tickets and excursion vouchers, the form of which is approved in the prescribed manner as a form strict reporting, as well as the implementation of programs for performances and concerts, catalogs and booklets.

However, exemption from VAT payer obligations does not give a cultural institution the right not to draw up invoices and not to maintain books of purchases and sales. According to paragraph 3 of Art. 169 of the Tax Code, the taxpayer is obliged to draw up an invoice, keep logs of received and issued invoices, books of purchases and sales when performing transactions recognized as the object of taxation, including those exempt from taxation in accordance with Art. 149 of the Tax Code, as well as in other situations determined in accordance with the established procedure.

If the sale of goods (work, services) is not subject to VAT, and also if the payer is exempt from paying this tax in accordance with Art. 145 of the Tax Code, invoices are issued without allocating tax amounts (clause 5 of Article 168 of the Tax Code of the Russian Federation). In this case, a corresponding entry is made on the specified documents or a stamp “Without VAT” is placed.

A feature of operations for the sale of theater tickets (subscriptions, excursion packages) may be the placement of advertising information on them, which is an independent object of taxation.

In other social sectors, strict reporting forms are taken into account in the same way as in cultural institutions.

T.E. Volodina

Honored Economist

Russian Federation,

member of the methodological council

under the Ministry of Culture

and mass communications