Types of strict reporting forms, registration procedures, principles and features of their use in Russia. Cash documents and strict reporting forms

Many questions are asked regarding the accounting of strict reporting forms (SRF). In particular, accountants are interested in where to register forms, how to organize their accounting, and what postings to create. We have prepared an article that will help clarify the complex issues associated with the creation and accounting of BSO.

Introductory part

Strict reporting forms are needed by companies and entrepreneurs who provide services to the public and enjoy the right not to use cash register equipment. This right is granted to them by paragraph 2 of Article 2 of the Federal Law of May 22, 2003 No. 54-FZ*.

Having received money for a service, an organization or entrepreneur, instead of a cash receipt, gives the buyer another document confirming payment - for example, a receipt, ticket or coupon. These documents are drawn up on strict reporting forms, which are equivalent to cash receipts. The rules for the creation, accounting, storage and destruction of BSO are given in the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment, approved by Decree of the Government of the Russian Federation dated 05/06/08 No. 359 (hereinafter referred to as the Regulations).

Form of strict reporting form

There are BSOs, the form of which is developed by executive authorities. These are some industry forms, for example, a railway ticket and an excursion voucher (approved by the Ministry of Transport of Russia and the Ministry of Culture, respectively).

But in most cases, companies and entrepreneurs can invent their own forms of forms. The main thing is that these forms contain all the necessary details listed in paragraph 3 of the Regulations: name, six-digit number and series, type and cost of service, TIN of the organization or entrepreneur, etc. It is not forbidden to borrow a form developed by another taxpayer. This was reported by the Federal Tax Service of Russia for Moscow in a letter dated 03/01/10 No. 17-15/020721.

There is no need to register the selected version of the form with government agencies, including the Ministry of Finance. This is the official point of view of the Russian Ministry of Finance, set out in letter dated January 29, 2013 No. 03-01-15/1-14 (see “”). It is enough to approve the BSO form in your accounting policy.

Where can I print the BSO?

You can print strict reporting forms in one of two ways: either in a printing house with the right to issue BSO, or on your own using an automated system. A cash register that has undergone special modification is suitable as such a system. Moreover, unlike conventional cash register equipment that prints traditional receipts, a machine for producing BSO does not need to be registered with the tax office. This was confirmed by the Federal Tax Service of Russia in a letter dated August 24, 2012 No. AS-4-2/14038 (see “”).

As for a regular computer with a printer, it is not suitable for printing strict reporting forms. A similar point of view has been repeatedly expressed by officials of the Russian Ministry of Finance - in particular, in letter dated November 25, 2010 No. 03-01-15/8-250 (see “”).

Documents for recording strict reporting forms

If the forms were produced in a printing house

Accounting for printed forms should be organized as follows. The receipt is recorded in the acceptance certificate, and further movement is reflected in the accounting book of strict reporting forms.

Paragraph 13 of the Regulations states that records in the book must be kept by names, series and form numbers. The sheets of the book must be signed by the manager and the chief accountant (or individual entrepreneur), numbered, laced and sealed.

The form of the BSO accounting book for commercial organizations is not approved by law. Therefore, as officials of the financial department reported in letter dated 08/31/10 No. 03-01-15/7-198, companies and entrepreneurs have the right to develop their own version of the book (see “”).

As a rule, the BSO accounting book includes columns that reflect the date of receipt of the forms, the number of forms received, the person who transferred the forms, and the details of the relevant document. Similar columns are provided for forms submitted for use. In addition, the book displays the current balance for each title, series and BSO number. This balance must be confirmed by an inventory report of strict reporting forms. It is carried out within the same time frame as the inventory of cash at the cash desk (clause 17 of the Regulations).

Next, at the time of accepting money from the client, a company employee or entrepreneur fills out the BSO and indicates the amount received in it. He gives the main part of the completed form to the client, and keeps the tear-off spine for himself. If there is no tear-off part in the form, then the client is given the original form and kept a copy for themselves. The amount received from the client is recorded in the cash receipt order and reflected in the cash book. And the stub (or copy) of the BSO serves as a document confirming the receipt of cash.

When checking the completeness of accounting for cash proceeds, tax officials will count the counterfoils (or copies) of the issued BSO and make sure that their number coincides with what is recorded in the book of accounting of strict reporting forms. Then the inspectors will add up the amounts indicated on the counterfoils (or copies) of the used BSO and compare them with the amount of cash proceeds posted through the cash register. If these indicators do not match, tax officials will suspect a violation and demand an explanation.

If the forms are made on your own

In the case when strict reporting forms are printed using an automated system (in particular, created on the basis of cash register systems), accounting is carried out by this system. That is, it records and stores data about all issued BSOs, their numbers and series. For this reason, there is no need to keep a book of forms.

During the inspection, inspectors will require information about issued forms, which are stored in an automated system. And the taxpayer, in turn, is obliged to provide it (clause 12 of the Regulations).

Accounting and tax accounting BSO

The transactions that should be created upon receipt and write-off of BSO, as well as the method of tax accounting, depend on the further fate of the forms. There are two possible options here. The first implies that the forms will be used by a company or entrepreneur. In the second option, there is a possibility that some of the unfilled BSOs can be sold.

Forms for your own use

In the vast majority of cases, organizations and entrepreneurs acquire and create SSBs solely for use in settlements with clients. In such a situation, the cost of “printing” forms can be immediately written off to account 20 “Main production” or to account 44 “Sales expenses”. If the forms are made on your own, then consumables (paper, ink, etc.), as well as depreciation of the operating system (for example, a cash register that prints forms) are also included in accounts 20 or 44.

In addition, it is necessary to organize accounting of forms in off-balance sheet account 006. Here, BSO are reflected in a conditional valuation, for example, at the purchase price or at the amount spent on creation. Analytical records should be maintained by type of form and storage location.

In tax accounting, the cost of forms can be included in current expenses at the time of purchase or creation.

Forms intended for resale

If at the time of purchasing or creating a BSO, the accountant is not sure whether the forms will be used or sold, then it is better to reflect them on account 10 “Materials”.

Then, if the forms are sold, they should first be transferred to account 41 “Goods”, and then the sale should be reflected in the following transactions:

DEBIT 62 CREDIT 91- revenue from the sale of BSO;
DEBIT 91 CREDIT 68- VAT accrued upon the sale of BSO;
DEBIT 91 CREDIT 41- purchase cost (or creation cost) of implemented BSO

In addition, you need to keep records on off-balance sheet account 006 by type of form and storage location.

In tax accounting, the cost of sold strict reporting forms should be written off as expenses at the time of sale.

* The title of the law is “On the use of cash register equipment when making cash payments and (or) payments using payment cards.”

A separate group of documents in accounting consists of strict reporting documents. These include monetary documents, securities, and strict reporting forms. Strict reporting documents in cases determined by the Ministry of Finance of Russia in agreement with the State Interdepartmental Expert Commission on Cash Registers can replace checks when providing services to the public without the use of cash registers.
The legislation establishes a special procedure for their acquisition, storage, use, sale, control over their movement, as well as analytical accounting for each type of documents and strict reporting forms.
Monetary documents, which include postage stamps, state duty stamps, bill of exchange stamps, paid air tickets and other monetary documents, are subject to accounting at the actual cost of purchase on account 50 "Cash desk", subaccount 3 "Cash documents", and storage in a fireproof cabinet of the organization's cash register before transfer for its intended purpose (for example, for reporting).
The financially responsible person for storing monetary documents is the cashier of the organization.
Strict reporting forms are printed document forms that contain the necessary details. The use of forms helps to speed up and simplify the processes of drawing up documents, their unification and standardization. Strict reporting forms according to the Chart of Accounts include receipt books, forms of certificates, diplomas, various subscriptions, coupons, tickets, forms of shipping documents, etc. Strict reporting forms are accounted for in account 006 “Strict reporting forms” in the conditional valuation until they are issued for reporting.
Forms of strict reporting forms for certain types of activities are approved by the following regulatory documents:
- services of consumer service enterprises with on-site visits to the customer - Letters of the Ministry of Finance of Russia dated 04/20/1995 N 16-00-30-33 and dated 04/11/1997 N 16-00-27-15;
- services of postal service enterprises in the production of minor repairs with on-site visits to the customer, postal and telegraph services and long-distance communication services - by Letter of the Ministry of Finance of Russia dated November 29, 1993 N 16-16-84, Order of the Ministry of Finance of Russia dated December 29, 2000 N 124n;
- services of medical institutions with on-site visit to the customer - Letter of the Ministry of Finance of Russia dated April 20, 1995 N 16-00-30-35;
- services of veterinary institutions with on-site visits to the customer - Letter of the Ministry of Finance of Russia dated May 26, 1995 N 16-00-30-46;
- services of sanitary and epidemiological institutions with on-site visits to the customer - Letter of the Ministry of Finance of Russia dated May 11, 1995 N 16-00-30-40;
- services for the provision of mobile street toilets - Letter of the Ministry of Finance of Russia dated April 20, 1995 N 16-00-30-33;
- pawnshop services - by Letter of the Ministry of Finance of Russia dated April 20, 1995 N 16-00-30-33;
- services of parks (gardens) of culture and recreation - Letters of the Ministry of Finance of Russia dated September 14, 1995 N 16-00-30-67 and dated November 22, 1996 N 16-00-30-63;
- sanatorium and resort services - by Order of the Ministry of Finance of Russia dated December 10, 1999 N 90n;
- excursion services - by Order of the Ministry of Finance of Russia dated February 25, 2000 N 20n;
- tourist services - Letters of the Ministry of Finance of Russia dated June 16, 1994 N 16-30-65 and dated March 26, 1996 N 16-00-30-19;
- banking services for accepting cash from individuals (for Sberbank of Russia) - by Order of the Ministry of Finance of Russia dated June 28, 2000 N 59n;
- carrier services in air transport - Letter of the Ministry of Finance of Russia dated May 29, 1998 N 16-00-27-23;
- hotel services - by Order of the Ministry of Finance of Russia dated December 13, 1993 N 121;
- services for the maintenance of motor vehicles - by Letter of the Ministry of Finance of Russia dated 04/11/1997 N 16-00-27-15;
- services for the purchase of precious metals and precious stones from the population, as well as agricultural products - strict reporting forms for this activity are not approved;
- services of cinema and film distribution institutions, theatrical and entertainment enterprises, concert organizations and philharmonic societies, circus enterprises, zoos, museums, planetariums, libraries, sports facilities, sports, music, art and choreographic, club institutions - strict reporting forms for this activity are not approved ;
- exhibition services - strict reporting forms for this activity are not approved.
Enterprises for which strict reporting forms have not been approved can independently develop them, approve them by order of the manager and reflect them in the order on the organization’s accounting policies for application and reflection in accounting. If the form of the form is unified, it is mandatory for use.

Storage

The head of the organization must, by order, appoint someone responsible for the storage and issuance of strict reporting forms. An agreement on full financial responsibility must be concluded with this employee and conditions must be created for him to store SSO. Strict reporting forms must be stored in metal cabinets, safes or specially equipped rooms, which are sealed or sealed daily. Such rules are established by paragraphs 14 and 16 of the Regulations, approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359.

Situation: when organizing the accounting and storage of strict reporting forms, is it necessary to apply the instructions approved by the protocol of the State Interdepartmental Expert Commission on Cash Registers (GMEC) dated June 29, 2001 No. 4/63-2001?

Answer: yes, it is necessary.

Minutes of the GMEC dated June 29, 2001 No. 4/63-2001 have not been canceled to date. However, it was drawn up on the basis and during the validity of regulatory legal acts that have lost their force. Therefore, it can be applied to the extent that does not contradict the Regulations approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359.

Accounting: acquisition of BSO

Reflect the purchase of strict reporting forms in accounting with the following entries:

Debit 10 (15) Credit 60

- the receipt of strict reporting forms is reflected;

Debit 20 (23, 25, 26, 44...) Credit 10 (16)

- strict reporting forms were transferred to the organization’s divisions for use (at the time of transfer of the forms for reporting).

Such rules are established by paragraph 22 of the instructions approved by the GMEC Protocol of June 29, 2001 No. 4/63-2001, and paragraph 15 of the Regulations approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359.

The receipt of strict reporting forms should also be reflected in off-balance sheet account 006. This is explained by the fact that the movement of such documents requires additional control (Chart of Accounts). Reflect the BSO on the balance sheet in a conditional valuation. Such rules are established in the Instructions for the Chart of Accounts. The conditional valuation can be equal to the actual price or any other value, for example 1 rub. The procedure for determining the conditional valuation is fixed in the accounting policy for accounting purposes (clause 4 of PBU 1/2008).

Organize analytical accounting on account 006 according to the places where strict reporting forms are stored (divisions, responsible persons), for example, you can enter the following subaccounts: “BSO in accounting”, “BSO in the department” (Chart of Accounts). Reflect the movement of the BSO on the balance sheet based on the intake control sheet. It is on the basis of this document that it is necessary to conduct turnover on account 006. Check the data on the control sheets monthly with the accounting book of strict reporting forms. Such rules are established by paragraph 22 of the instructions approved by the GMEC Protocol of June 29, 2001 No. 4/63-2001.

Accounting: BSO movement

In accounting, reflect the movement of strict reporting forms with the following entries:

Debit 006 subaccount “BSO in accounting”

- strict reporting forms were capitalized in off-balance sheet accounting in conditional valuation;

Debit 006 subaccount “BSO in the department” Credit 006 subaccount “BSO in accounting”

- strict reporting forms were handed over to the department employee for reporting;

Credit 006 subaccount “BSO in the division”

- strict reporting forms in off-balance sheet accounting were written off.

In addition to the forms issued to customers instead of a cash register receipt, on account 006 take into account:

check books;

liter petrol coupons;

work books;

vouchers received by the organization in the branches of the FSS of Russia;

other similar documents.

Once the BSO is completed, it becomes the primary document. If such a document was paid for at the expense of the organization and indicates an unfulfilled obligation in relation to it, then such documents are called monetary and are recorded in account 50-3 “Cash documents”. Such documents include:

travel documents (air and train tickets);

cash coupons for gasoline;

vouchers purchased by the organization;

other similar documents.

An example of reflecting in accounting and taxation the receipt and use of strict reporting forms

CJSC Alfa provides laundry services and uses strict reporting forms.

On August 23, Alpha purchased 100 strict reporting forms “Work Order”, the total cost of which was 236 rubles, including VAT - 36 rubles. During the remainder of the month, 28 forms were issued. The organization keeps records of materials without using accounts 15 and 16. On the off-balance sheet account, strict reporting forms are taken into account in the conditional valuation of 1 ruble.

Alpha determines income and expenses using the accrual method. Income tax is paid monthly. Due to the fact that the procedure for accounting for expenses on strict reporting forms is not established in Chapter 25 of the Tax Code of the Russian Federation, the accounting policy for tax purposes of Alpha stipulated that these expenses are included in material expenses and are indirect when calculating income tax.

The purchase of forms was reflected in accounting with the following entries:

Debit 10 Credit 60
- 200 rub. (236 rubles - 36 rubles) - strict reporting forms have been capitalized;

Debit 19 Credit 60
- 36 rub. - VAT is allocated from purchased forms;

Debit 68 subaccount “VAT calculations” Credit 19
- 36 rub. - accepted for deduction of VAT on forms;

Debit 006
- 100 rub. - strict reporting forms were capitalized for the balance sheet in the conditional valuation;

Debit 20 Credit 10
- 56 rub. (200 rubles/piece: 100 pieces × 28 pieces) - strict reporting forms were handed over to the responsible person;

Credit 006
- 28 rub. - strict reporting forms issued to clients were written off.

The accountant recorded these printed forms in the book of strict reporting forms.

In tax accounting, the cost of 28 issued forms is 56 rubles. was included in expenses in August.

BASIC: income tax

Situation: how to take into account the costs of purchasing strict reporting forms when calculating income tax?

For some strict reporting forms, special expense items are provided. Thus, take into account the costs of purchasing check books as part of the costs of banking services (subclause 15, clause 1, article 265 of the Tax Code of the Russian Federation). The financial department recommends using this approach for organizations using the simplified approach (letter of the Ministry of Finance of Russia dated May 25, 2007 No. 03-11-04/2/139). This conclusion can be extended to organizations that apply the general taxation system (clause 2 of Article 346.16 of the Tax Code of the Russian Federation). Both with the accrual method and with the cash method, take into account the costs of purchasing check books at the time of payment (subclause 3, clause 7, article 272, clause 3, article 273 of the Tax Code of the Russian Federation).

On the one hand, the costs of purchasing strict reporting forms on the basis of subparagraph 2 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation. This is explained by the fact that these costs are associated with payments for services rendered, i.e., the purchased forms are used for production needs.

On the other hand, these costs can be be taken into account as part of the stationery and attributed to other expenses (subclause 24, clause 1, article 264 of the Tax Code of the Russian Federation). A similar point of view is expressed by the Russian Ministry of Finance in a letter addressed to organizations using the simplified system (letter dated May 17, 2005 No. 03-03-02-04/1/123). The conclusions of the financial department can be extended to organizations that apply the general taxation system (clause 2 of article 346.16 of the Tax Code of the Russian Federation).

Thus, the organization must independently decide whether to classify such expenses as material or other (clause 4 of Article 252 of the Tax Code of the Russian Federation). Fix your choice in your accounting policy for tax purposes (Article 313 of the Tax Code of the Russian Federation).

BASIS: VAT

VAT on purchased strict reporting forms can be deducted if the following conditions are met:

the tax is presented by the supplier;

strict reporting forms were purchased for transactions subject to VAT;

strict reporting forms are accepted for registration;

there is an invoice for them.

This is stated in Article 171 of the Tax Code of the Russian Federation.

The exception to this rule is when:

organization enjoys VAT exemption ;

uses forms in tax-free VAT transactions.

In these cases, include input VAT in the cost of strict reporting forms. This follows from paragraph 2 of Article 170 of the Tax Code of the Russian Federation.

simplified tax system

If a simplified organization pays a single tax on income, then the costs of purchasing strict reporting forms do not affect the tax base. Such organizations do not take into account any expenses (clause 1 of article 346.14, clause 1 of article 346.18 of the Tax Code of the Russian Federation).

If an organization pays a single tax on the difference between income and expenses, the input VAT presented by the supplier when purchasing strict reporting forms, include in expenses (Subclause 8, Clause 1, Article 346.16 of the Tax Code of the Russian Federation).

Situation: how can a simplified organization take into account the cost of strict reporting forms? The organization pays a single tax on the difference between income and expenses.

The answer to this question depends on the type of forms.

For some strict reporting forms, special expense items are provided. Thus, take into account the costs of purchasing checkbooks as part of the costs of banking services (subclause 9, clause 1, article 346.16 of the Tax Code of the Russian Federation). A similar point of view is expressed by the Russian Ministry of Finance in letter dated May 25, 2007 No. 03-11-04/2/139. Take these expenses into account when calculating the single tax after they have been paid (clause 2 of Article 346.17 of the Tax Code of the Russian Federation).

According to strict reporting forms used instead of cash registers, the tax accounting procedure is not clearly established in the legislation.

On the one hand, the costs of purchasing strict reporting forms can be classified as material expenses (subparagraph 5, paragraph 1 and paragraph 2, Article 346.16, subparagraph 2, paragraph 1, Article 254 of the Tax Code of the Russian Federation). This is explained by the fact that these costs are associated with payments for services rendered, i.e., the purchased forms are used for production needs.

On the other hand, these costs can be classified as stationery (Subclause 17, Clause 1, Article 346.16 of the Tax Code of the Russian Federation). A similar point of view is expressed by the Russian Ministry of Finance in letter dated May 17, 2005 No. 03-03-02-04/1/123.

UTII

The object of UTII taxation is imputed income (clause 1 of Article 346.29 of the Tax Code of the Russian Federation). Therefore, the cost of purchasing strict reporting forms does not affect the calculation of the tax base.

OSNO and UTII

Strict reporting forms can be used both in the activities of an organization subject to UTII and in activities on the general taxation system. As a rule, it is known what type of activity the calculations for which a strict reporting form is drawn up, used instead of cash registers, are related to. Accordingly, the costs of purchasing forms and the amount of VAT paid can be determined on the basis of direct calculation. This procedure follows from paragraph 4 of Article 149, paragraph 9 of Article 274 and paragraph 7 of Article 346.26 of the Tax Code of the Russian Federation.

In some cases, it is impossible to determine in what type of activity BSOs are used. Therefore, the costs of their acquisition cannot be directly allocated. In this case, distribute them in proportion to the share of income from each type of activity (Clause 9 of Article 274 of the Tax Code of the Russian Federation). The need to use this method may arise, for example, when distributing expenses according to a checkbook.

VAT, which can be deduct for distributed expenses on BSO, calculate according to the methodology established in paragraphs 4 and 4.1 of Article 170 of the Tax Code of the Russian Federation.

To the received share of expenses for the activities of an organization subject to UTII, add the amount of VAT that cannot be deducted (subclause 3, clause 2, article 170 of the Tax Code of the Russian Federation).

Time frame for the transition to automated BSO printing systems.

Many entrepreneurs are puzzled by the introduction of online cash registers.

But many people have completely forgotten about the BSO (Strict Reporting Forms), which will also change and go into electronic format, like the new cash receipts.

According to the law on the use of cash register equipment dated May 22, 2003 No. 54-FZ, not all merchants must use cash register equipment. Some types of business can be carried out without the obligatory provision of a cash receipt; there is another way to confirm receipt of cash payment, we are talking about strict reporting forms.

Let us clarify the complex issues associated with the creation and accounting of BSO.

1. Basic concepts and legislative framework

Strict reporting forms (SSR) are needed by companies and entrepreneurs who provide services to the public and enjoy the right not to use cash register equipment. This right is granted to them by paragraph 2 of Article 2 of the Federal Law of May 22, 2003 No. 54-FZ.

BSO or strict reporting form is a document that formalizes the receipt of cash (or payments using payment cards) from a client when providing services to the public. Having received money for a service, an organization or entrepreneur, instead of a cash receipt, gives the buyer another document confirming payment - for example, a receipt, ticket or coupon. These documents are drawn up on strict reporting forms, which are equivalent to cash receipts.

BSO can be issued not only when providing services to ordinary individuals, but also to individual entrepreneurs who, as consumers of services, are treated as citizens (Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 31, 2003 No. 16). If your clients are legal entities, then you cannot issue them a BSO. Payment for services provided to organizations is made in the form of a non-cash payment.

The rules for the creation, accounting, storage and destruction of BSO are given in the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment, approved by Decree of the Government of the Russian Federation dated 05/06/08 No. 359.

2. BSO and OKUN

OKUN is an all-Russian classifier of services to the population, which contains the name of specific services. The question of whether it is possible to use BSO when providing a service that is not in this classifier often becomes the subject of disputes between entrepreneurs and tax authorities.

For example, the services of realtors, which, in fact, are provided specifically to the population, are not prescribed in OKUN. Of all real estate transactions, OKUN mentions only the rental of residential or non-residential property, and not just any real estate, but only its own or rented one. Based on this, the tax authorities believe that real estate agents cannot make cash payments for their services using BSO, but are required to use a cash register. It would be a stretch to call this approach logical.

From time to time, the Ministry of Finance states in its letters that since the OKUN contains the concept of “other services,” these types of services to the population, the name of which is not clearly stated, can also be included. For example, in a letter dated April 4, 2012 N 03-01-15/3-74, in which a question was asked about the possibility of using BSO when providing legal services to the population (which are not included in OKUN), the Ministry of Finance responded as follows:

“There is no provision in the legislation of the Russian Federation that the list of services to the population named in OKUN is exhaustive. In addition, the name of some services in OKUN contains “other services,” which excludes the possibility of considering the list of services contained therein as exhaustive.”

It is interesting that the direct question – whether it is possible to use BSO when providing legal services to the population – was never answered in this letter. Taxpayers who want to apply BSO sometimes try to rely on this text if their type of service is not specified in OKUN. We do not recommend doing this for a number of reasons.

Firstly, the letters of the Ministry of Finance are of an advisory nature, that is, they are not regulatory documents. Secondly, if they answer the question of a specific taxpayer, then the answer is addressed only to him, and not to an indefinite circle of persons. Thirdly, if you decide to use such an answer for your own purposes, then a positive result in your particular case in disputes with tax authorities is not guaranteed.

If your situation is truly non-standard, and you doubt whether you can use BSO when providing your service, then it is best to contact the Ministry of Finance or your tax office with a written request. They must also give you an answer in writing, and it will serve as your justification if suddenly the official point of view changes regarding your situation.

3. Form of strict reporting form

Table 1. Data that the BSO must contain

	Required details
	Name of the document (for example, receipt for payment of services, travel document, voucher, subscription)
	Six-digit number and BSO series
	Name and legal form for the organization or full name. for entrepreneur
	Legal address of the organization that issued the BSO
	TIN of the company (entrepreneur)
	Type and cost of the service provided
	Payment amount
	Date of calculation and compilation of BSO
	Position and full name the person who accepted the money and his signature
	Abbreviated name, address and TIN of the printing house
	Order number, year of execution and BSO circulation

However, for some types of commercial activities you may not develop anything yourself. And use ready-made forms approved by the authorized departments (clause 5 of Regulation No. 359).

We have given a list of BSOs that can be used in settlements with the population in Table. 2.

Table No. 2 List of BSOs that can be used for cash payments to the population

Name of the form	Order of the authorized agency
Tourist package	Order of the Ministry of Finance of Russia dated 07/09/2007 N 60n
Receipt for insurance premium (contribution) - form N A-7	Order of the Ministry of Finance of Russia dated May 17, 2006 N 80n
Pledge ticket (pawnshop services)	Order of the Ministry of Finance of Russia dated January 14, 2008 N 3n
Safety receipt (pawnshop services)	Letter of the Ministry of Finance of Russia dated February 20, 2008 N 03-01-15/1-38
Receipt for payment for gasification and gas supply services	Order of the Ministry of Finance of Russia dated 02/09/2007 N 14n
Receipt for payment of veterinary services	Order of the Ministry of Finance of Russia dated 04/09/2008 N 39n
Railway tickets	Order of the Ministry of Transport of Russia dated 05.08.2008 N 120
Cinema ticket	Order of the Ministry of Culture of Russia dated December 8, 2008 N 231
Ticket, subscription, excursion package (to theaters, philharmonic societies, parks, museums, concerts, etc.)	Order of the Ministry of Culture of Russia dated December 17, 2008 N 257

There is no need to register the selected version of the form with government agencies, including the Ministry of Finance. This is the official point of view of the Ministry of Finance of Russia, set out in letter dated January 29, 2013 No. 03-01-15/1-14 (see “Strict reporting forms independently developed by the taxpayer do not require registration”)

It is enough to approve the BSO form in your accounting policy.

4. Where to order BSO?

According to Government Decree No. 359 of May 6, 2008

BSO forms must be produced in one of two ways:

in a printing house authorized to issue BSO;
using an automated system, which must be protected from unauthorized access, and also identify, record and store all transactions with the document form for at least 5 years.

Automated systems for printing BSO do not belong to cash register equipment; they do not need to be registered with the tax office. Externally, such a system looks like a small cash register; you can buy it for 5,000 rubles in specialized centers where they sell cash registers. The prices of printing houses for BSO are around 3 rubles per piece, the cost also depends on the type of form and circulation.

Note! Printing BSO using a computer and printer is unacceptable. A document prepared in this way will be considered invalid. A similar point of view has been repeatedly expressed by officials of the Russian Ministry of Finance - in particular, in letter dated November 25, 2010 No. 03-01-15/8-250 (see “Strict reporting forms prepared on a computer and printed on a printer cannot be used”).

Also, we draw your attention to the fact that you cannot use the services of sites that offer the generation of BSO forms online with the ability to print from a computer. And although such resources claim that this method complies with the law, this is not the case. During a tax audit, you cannot guarantee that when preparing and printing the BSO, an automated system was used that is protected from unauthorized access and stores all operations with the document form for at least 5 years.

5. Documents for recording strict reporting forms

BSO must be stored in conditions that ensure their safety, and this procedure is quite strict (Government Decree No. 359 of May 6, 2008). If your customer flow is quite intense, then it may be easier to purchase a cash register than to comply with these conditions.

1. If the forms were made in a printing house

Accounting for printed forms should be organized as follows.

Document forms received by the organization or individual entrepreneur are accepted by the employee with whom an agreement on financial liability has been concluded in the presence of a commission formed by the head of the organization or the individual entrepreneur himself.

When accepting BSO on the day of receipt, the compliance of the actual quantity, series and numbers indicated in the accompanying documents from the printing house is checked and an acceptance certificate of document forms is drawn up. BSO should be stored in metal cabinets, safes or specially equipped rooms. The forms are kept in a special accounting book BSO LINK TO EXCEL FILE.

Paragraph 13 of Government Resolution No. 359 states that records in the book must be kept by name, series and form numbers. The sheets of the book must be signed by the manager and the chief accountant (or individual entrepreneur), numbered, laced and sealed.

The form of the BSO accounting book for commercial organizations is not approved by law. Therefore, as officials of the financial department reported in letter No. 03-01-15/7-198 dated August 31, 2010, companies and entrepreneurs have the right to develop their own version of the book.

At the time of accepting money from a client, a company employee or entrepreneur fills out the BSO and indicates the amount received. He gives the main part of the completed form to the client, and keeps the tear-off spine for himself. If there is no tear-off part in the form, then the client is given the original form and kept a copy for themselves. The amount received from the client is recorded in the cash receipt order and reflected in the cash book. And the stub (or copy) of the BSO serves as a document confirming the receipt of cash.

Copies of documents that confirm the amounts of accepted cash are stored in a systematic form for at least 5 years, packed in sealed bags, after which they are destroyed on the basis of an act of destruction. Also, according to the act, damaged or incomplete strict reporting forms are destroyed.

2. Forms produced by an automated system

Having received information from the system, tax authorities will compare the number of BSOs recorded by the system with the number of stubs or copies. After which they will check whether the amount on the counterfoils coincides with the amount indicated in the debit of account 50 “Cashier”.

6. Time frame for the transition to automated BSO printing systems

Until July 1, 2018, when making cash payments in the case of providing services to the population, you can use strict reporting forms produced by printing and meeting the requirements of the Decree of the Government of the Russian Federation dated May 6, 2008 No. 359.

After July 1, 2018, you will have to switch to a new type of BSO, already in electronic format, clause 8 of the Federal Law of July 3, 2016 N 290-FZ

That is, you will have to purchase special equipment with all the ensuing consequences.

Both BSO and CCP are used when working with cash or plastic cards. So what is the difference between them? When is it possible to use BSO? What determines the use of CCP? What are the main requirements the law imposes on BSO and CCP? The answers to these and other questions are in our article.

BSO or KKT?

The cases of application of cash registers are regulated by Federal Law No. 54-FZ of May 22, 2003 (hereinafter in the article - the Law), and BSO - Resolution No. 359 of May 6, 2008 (hereinafter - the Resolution). The possibility of using BSO determines the type of activity of the entrepreneur. It must be related to the provision of services to the population. These include transport, housing and communal services, household services, tourism, as well as communication services, legal services, in the education system, public catering and trade. A complete list of services can be found in OK 002-93. The use of forms is permitted only for settlements with individuals. These also include individual entrepreneurs. When working with organizations, CCP is mandatory, but BSO is prohibited.

If you want to learn how to properly maintain BSO records, follow the link:

Very often the question arises: is it possible to use BSO for UTII or simplified tax system? Yes, sure. The use of forms has nothing to do with the taxation system. But it’s worth mentioning right away that in these cases, the entrepreneur’s activities should be related to the provision of services. When selling goods, it is not allowed to issue a BSO. very comfortably. Especially if the services provided involve constant travel, when the entrepreneur’s work is not tied to a specific location.

The obligation to use CCP lies with all individual entrepreneurs that are registered in Russia. But there are several exceptions to this rule. For example, when providing services to individuals, an entrepreneur has the right not to use cash registers (subject to the issuance of a BSO). Article 346.26 of the Tax Code of the Russian Federation (clause 2) contains a list of types of activities for individual entrepreneurs on UTII, for which the use of cash registers is not necessary. Here are some of them:

household services (OK 002-93);
maintenance and/or repair, car washing;
veterinary services;
cargo transportation (if the entrepreneur has no more than 20 vehicles at his disposal);
passenger transportation (also no more than 20 vehicles to provide such a service);
retail trade on an area not exceeding 150 sq.m.

An individual entrepreneur who is on a patent and does not fall under the scope of the Law (paragraphs 2, 3) is exempt from the obligation to use a cash register, provided that he is engaged in the type of activity provided for this system. It is expected that a BSO will be issued. There is also no need to use cash register equipment if the activities listed in paragraph 3 of the Law are carried out. Below is a short list:

sale of newspaper and magazine products through appropriate kiosks (provided that the share of newspapers and magazines must exceed 50%);
carrying out trade in exhibition complexes, fairs, markets and similar areas intended for this purpose;
small retail trade (including peddling);
bottling trade in soft drinks and ice cream.

If an individual entrepreneur operates in hard-to-reach places indicated in the list approved by regional authorities, then the obligation to make cash payments using cash register systems is removed from him. You only need to fill out strict reporting forms. Thus, we find that in the work of an individual entrepreneur it is important not only to correctly record the cash received, but also to issue the correct documents to buyers or clients. A cash receipt and a strict reporting form are two documents for legal confirmation of receipt of payment for a service in cash or a plastic card.

The legislation establishes approved forms for certain types of activities. These include tourism, veterinary services, insurance, services of budgetary organizations and pawnshops. An individual entrepreneur only needs to select one of the established forms. If the type of activity is not related to those listed above, then you can develop the form yourself. Take the approved form as a basis and make changes to it that will reflect the services provided by a particular entrepreneur. Among the required details of the form:

name (for example, voucher, payment receipt, subscription);
series and number (six-digit);
FULL NAME. individual entrepreneur;
TIN, registration certificate number;
type of service and its cost;
payment amount;
date of compilation of the BSO and, accordingly, date of calculation;
Full name, position, signature of the person who received the cash;
information about the printing house (name, tax identification number, address);
data on the circulation, year of manufacture of the BSO and order number at the printing house.

The Resolution prescribes possible methods for producing forms. There are two of them. The first is to order from a printing house. Each form must contain the name of the printing house-manufacturer, circulation, number of copies and year. It is very important to have a series and number, which must be unique. If necessary, security marks can be applied to the forms - watermarks and a hologram. At the printing house you can order strict reporting forms for individual entrepreneurs, taking into account the type of his activity.

The second method allows for the creation of BSO using automated systems, to which a number of requirements apply. These include: preventing unauthorized access, the ability to save all data for five years, providing a unique number (series) when filling out and issuing forms. You can find recommendations about making forms on a computer and then printing them on a home printer. It is highly undesirable to do this.

The BSO is an important document that must be accounted for. When filling out the form, you should write in legible handwriting and enter the data carefully. If an error is made, cross out the form and attach it to the accounting book for the corresponding day. When filling out the form, one or more copies are filled out, or forms with a tear-off part are used. The issued forms are recorded. The rules applicable to the design of the book are specified in the Regulations (paragraphs 16 - 19). It must be stitched, numbered and certified with the signature and seal (if any) of an individual entrepreneur. The shelf life of the forms is five years. Responsibility for the safety of documentation throughout the entire period falls on the entrepreneur. The forms must be located in a place protected from unauthorized access (safes, iron boxes, etc.). Below is a sample of a BSO accounting book.

Reception and transfer of BSO are formalized by the corresponding act. A liability agreement is concluded with the person responsible for working with the forms. An inventory is taken at least once a month. BSO can be disposed of after a five-year period and no earlier than a month after the last inventory.

Requirements for CCP

Working conditions with cash register equipment are no less difficult. Important points are registration with the tax office and subsequent paid maintenance during the entire period of work. The cash register used must have fiscal memory. It is worth keeping in mind that the list of models approved for use is updated every year. And since January 2014, a new “Service” sign was adopted, which must be present on the cash register.

When choosing a cash register, buy only models approved in the State Register for the current year.

Registration of CCP lasts five days. It takes place at the tax office. An application for registration and other necessary documents are submitted (you need to find out the exact list from the tax office). The procedure was approved in Resolution No. 470 of July 23, 2007. After registration, a registration card is issued.

Violations of the procedure for working with cash register systems are punishable by a warning or a fine. In accordance with Art. 14.5 of the Code of Administrative Offenses the following measures may be applied to an individual entrepreneur. For using faulty equipment, a warning is issued or a fine of three to four thousand rubles is imposed. For refusal to issue a cash receipt or BSO to the buyer (client), the amount is also three to four thousand rubles. In accordance with the Code of Administrative Offenses, individual entrepreneurs bear responsibility as officials.

When choosing a type of activity, an individual entrepreneur should know what document needs to be issued to the client to confirm the cash received for the service provided. If you comply with the established requirements for forms or cash receipts, you can make your work much easier, and, of course, avoid monetary penalties from the tax office. It makes no sense to judge which is better than BSO or CCP. After all, ease of use depends on the specific situation and type of activity of an individual entrepreneur.