home » taxes » New requirements for electronic checks and BSO. Forms of strict reporting for individual entrepreneurs A sample of filling out a strict reporting form

New requirements for electronic checks and BSO. Forms of strict reporting for individual entrepreneurs A sample of filling out a strict reporting form

The rules for using the BSO are regulated by the Federal Law of May 22, 2003 No. 54-FZ. In the event that an individual entrepreneur provides domestic services population and does not use cash register equipment, he must issue the BSO to the client when paying for the services provided, while until July 1, 2018, the procedure for applying the BSO remains the same. Federal Law No. 290-FZ of July 3, 2016 (clause 8, article 7) provides for a phased transition to online cash registers and, in fact, automated systems for BSO equated to them. Thus, until July 1, 2018, it is allowed to apply BSO in accordance with the procedure determined by Decree of the Government of the Russian Federation dated May 6, 2008 No. 359.

BSO can only be used when providing services to the population, i.e. individuals who applied for the satisfaction of household or personal needs not related to the implementation entrepreneurial activity. When making settlements under agreements with legal entities and individual entrepreneurs, BSO cannot be issued. Form strict accountability should be issued without fail, since this is a document equated to a cashier's check and its non-issuance entails all the unfavorable moments similar to the fact of non-issuance of a cashier's check. This rule applies to all entrepreneurs and does not depend on the applicable taxation system. Arbitrage practice about "issuing or not BSO when providing services to the population of individual entrepreneurs on UTII or PSN" is contradictory. There are decisions both in favor of the taxpayer and in favor of the tax authority.

Currently, BSO can be printed by printing or on its own with an automated special software tool and a printing device.

Forms of strict reporting, made by printing, must contain the details of the printing house (name, TIN, address), BSO circulation, order number and year of execution.

The individual entrepreneur has the right to develop the BSO form independently, except for cases when the BSO is approved by the Ministry of Finance of the Russian Federation for certain types activities such as veterinary, tourism services, insurance services.

When developing your own BSO form, the mandatory details are:

name of the BSO (for example, receipt);
six-digit number and BSO series;
surname, name, patronymic IP;
TIN and location of the individual entrepreneur who issued the BSO;
type and cost of services rendered;
the total amount of services rendered;
date of payment in cash or using plastic cards;
date of filling in the BSO;
position, full name of the person who accepted the money, and his handwritten signature;
seal, if used by an individual entrepreneur.

Also, an individual entrepreneur can use the forms provided for by the order of Rosbytsoyuz dated June 30, 2008 No. 14, they fully comply with the requirements of clause 3 of Decree of the Government of the Russian Federation No. 359.

BSOs are of two types:

Type of BSO with the main (tear-off) part, which is issued to the client, and the spine, which remains with the individual entrepreneur. Both parts are filled in identically.

A sample of filling the BSO with a detachable part:

2. BSO type, when the original and its copy are filled out at the same time. In this case, a copy is given to the client, and the original remains with the individual entrepreneur.

A sample of filling out the BSO while filling out a copy:

When filling out forms of strict reporting, strikethroughs and corrections are not allowed.

The form must be filled out clearly, legibly, without blots. When filling in the details, you can use a stamp that contains all the required details of an individual entrepreneur. When ordering a BSO in a printing house, the forms are immediately impregnated with a special compound, and when filling out the BSO, a copy is filled in automatically. Damaged forms are crossed out, but not destroyed, but are attached to the BSO accounting book for the day on which they were filled out and stored for five years.

Accounting for strict reporting forms made in a typographical way is kept in a special BSO accounting book.

When it comes to the use of BSO by businessmen and entrepreneurs, it can be said with confidence that the interest of readers does not extend to vouchers and order orders approved by the Ministry of Finance, but to the ability to accept payment for services by receipts, bypassing the need to install a cash register. Let's talk about the use of BSO in business activities and the features of using these documents in modern business.

What is BSO for IP

Cash settlements require the mandatory use of cash registers, however, in some cases, legislators are allowed to use strict reporting forms, replacing them cash receipts, i.e. confirming payment. You can act this way if the individual entrepreneur uses PSN or works for UTII, providing services to individuals and entrepreneurs.

Today, instead of issuing cash receipts, they are required to provide customers with receipts for receiving payments.

Note that the replacement of the issuance of cashier's checks with forms of receipts is prohibited in settlements with organizations, i.e. legal entities, it assumes the mandatory registration of the operation by KKM check. In today's realities, there remains a small list of services provided by individual entrepreneurs, where the use of BSO is applicable. It is covered in the law on CCP No. 54-FZ of May 22, 2003 (Article 2). Individual entrepreneurs on a patent and UTII have the right to issue a BSO until 07/01/2018, in the future they will have to switch to online cash desks.

The above law on cash desks provides for a list of types of services that give the right to work for BSO due to the specifics of the activity and remoteness, therefore BSO for individual entrepreneurs do not lose their relevance.

Forms of strict reporting for individual entrepreneurs

There is no universal form of BSO for individual entrepreneurs, therefore, each businessman is free to choose or develop his own document acceptable for his activities.

The use of BSO in the work of an individual entrepreneur is regulated by government decree No. 359 dated May 6, 2008, which provides recommendations on the availability of mandatory details. On its basis, today individual entrepreneurs independently create a form of a form, guided by the conditions put forward in the legislation. The document must contain:

Name, series and six-digit number;
Full name and position of the person responsible for issuing the form and its accuracy;
TIN, OGRNIP, address of the enterprise;
Services provided and their cost;
Dates of drawing up the document and its payment;
Signature confirming the receipt of money and the seal of the individual entrepreneur;

It is not forbidden to supplement the set of details with others that are necessary from the point of view of a businessman.

BSO forms for individual entrepreneurs: how to purchase

It is easy to develop your own BSO form, focusing on the conditions established by the legislator. The entrepreneur will have to order the generated version of the form at a printing house or execute it automatically using special equipment created by analogy with KKM, but not requiring registration with the Federal Tax Service. Such systems are equipped with a storage device and store all issued receipts in memory for 5 years. At the same time, the IP is obliged, at the request of the Federal Tax Service Inspectorate, to provide information from such an automated system about documents, information on the issuance of which is stored in its memory.

The resolution does not imply printing the BSO simply on a computer. However, in each printing house or specialized printing houses, you can purchase ready-made forms of receipts that meet the requirements of the law and are convenient for processing services.

How to fill out strict reporting forms for individual entrepreneurs

All fields must be filled in the invoice form. If the document provides for a tear-off coupon that is due to the client as proof of payment for the service, then it is filled in by analogy with the main document, signed, torn off and remains with the buyer. We offer a sample of filling out a strict reporting form for individual entrepreneurs:

If there is no tear-off coupon in the BSO, then it is filled in 2 copies (at least). When the entrepreneur provides for the production of two copies of the original, this must be specified when ordering. Copies of the document can be made under carbon paper, or in the form book, the sheets of the second and third copies are processed with special impregnation during manufacture and copies of the entries when filling out the original.

BSO for individual entrepreneurs providing services to the public is a factor in fixing cash payments, therefore it is important to adhere to the requirements of cash discipline in the preparation and accounting of receipts. Filling out strict reporting forms for individual entrepreneurs is subject to certain rules. They are usually issued immediately after receiving payment in cash or with bank card. It is not allowed to fill out the form late, or, conversely, before receiving payment.

Receipts purchased at the printing house are recorded in the BSO registration book. They are entered into it with full names, numbering and series. This register is a laced and numbered magazine, stitched, certified by the entrepreneur's signature and seal. BSO accounting is carried out by a businessman or a person with whom an agreement was concluded on responsibility for accepting cash.

Each form is filled out without corrections or erasures. Corrections to the document are not allowed. Such instances are automatically considered corrupted and should not be discarded. They are marked "spoiled", they are crossed out diagonally and attached to the ledger of receipts as evidence that the money was not received on them.

Strict reporting forms include receipts, tickets, subscriptions, vouchers. They replace a cash receipt, confirming the fact of payment.

Not all subjects work with BSO economic activity, but only those who provide services to the population from the list prescribed in OKVED2 (OK 029-2014). In addition, enterprises operating on UTII, as well as individual entrepreneurs - patent holders and vnemenschiki have the right to issue strict reporting forms for retail trade.

The BSO is considered to be correctly compiled if it contains the following details:

name, series and number;

basic statements about the enterprise (form of business, name, address, identification number) or individual entrepreneur (full name, TIN);

type and cost of the service;

amount and date of payment;

Full name and signature official seller.

It is forbidden to print the BSO on your own, it must be printed in a standard typographical way. Such forms are sold in specialized stores or directly in printing houses. It is allowed for a business entity to develop its own form of the BSO form (only with mandatory details), but the printout of the form must be carried out at the printing house. It is also possible to generate and print BSO using a special automated system.

BSO accounting

For the correct accounting of BSO, it is necessary to determine responsible person for their acceptance, storage and issuance, with which an agreement is concluded liability. Acceptance of new BSOs is carried out on a commission basis according to the act.

Accounting for BSO is kept in a special Book of Accounts, it is obligatory for both private traders and enterprises. The book records the income from the printing house and the expense when issuing them to representatives of the enterprise (IP). A book is not required only if strict reporting forms are generated in an automated system.

BSOs are filled out in two copies - for the buyer and the seller, or in one copy if the BSO contains a detachable part that remains with the seller.

Correcting and cleaning the BSO is prohibited. If the form has been damaged, it is completely crossed out and stored in the Book of Accounts for exactly five years, after which it is written off and destroyed. Printed forms are stored in special rooms or cabinets protected from burglary.

Responsibility for violation of the procedure for accounting and storage of BSO

Business entities may be held liable for violating the rules for handling strict reporting forms. So, for non-compliance with the procedure and terms for storing BSO, tax authorities can fine an enterprise (IP) for 10 thousand rubles, and if a repeated violation is detected in the same tax period, for 30 thousand rubles.

Also, business entities can be held administratively liable: violation of the order and terms of storage accounting documentation is punishable by a fine in the amount of 2-3 thousand rubles, and the absence of a second copy of the BSO or a spine can pull a fine from 300-500 rubles.

Failure to issue a strict reporting form is considered to be administrative offenses, which means that penalties in this case are inevitable. So, enterprises can be fined in the amount of 75-100% of the amount that passed without issuing a BSO, but not less than 30 thousand rubles. Individual entrepreneurs will have to pay a fine in the amount of 25-50% of the amount spent without a form, but not less than 10 thousand rubles.

Upcoming changes to the rules for working with BSO

Law of the Russian Federation No. 290-FZ introduced fundamental changes to the current procedure for working with strict reporting forms. Innovations will become mandatory for execution exactly one year later - from July 1, 2018. The main innovation is that BSOs will have to be printed like cash receipts - on special devices similar to online cash registers.

Accordingly, the form of the document will also change. In future articles, we will definitely tell you more about all important changes in the form and procedure for maintaining an updated strict reporting form.

Stay with Enterfin online accounting - we always have the best reviews on changes in legislation. We keep our finger on the pulse of standard-setting events so that our clients use only relevant materials in their work and avoid mistakes.

However, it is difficult to say how convenient this system will be, since there are significant differences between the BSO and the KKM check. The main difference is that the calculation when issuing the BSO does not coincide with the fact that the service is provided. That is, as a rule, when the buyer pays money and receives the BSO, the services have not yet been rendered, that is, it can be said that the BSO is intended to confirm receipt of an advance from the buyer. To exercise his right to provide the service, the client must present the BSO. At the same time, the subject that issued the BSO tears off a special spine or compares the original with a copy that he keeps. This is very convenient when it comes to, for example, tickets to an entertainment event. The departure from the traditional form of BSO will lead to the need to completely restructure the work in certain areas of activity.

Application of checks and BSO in 2017

The use of BSO under the simplified tax system in 2017 is still relevant. But from July 1, 2018, organizations and individual entrepreneurs will be forced to switch to the new kind BSO in electronic form.
To do this, they will have to install special equipment. There is a lot of talk about the possibilities of using the BSO in 2017, since the legislation can be interpreted in different ways.
Let's try to figure out what the procedure for applying BSO under the simplified tax system in 2017-2018 will be, so that it does not contradict the norms current legislation. The essence of the BSO. Application of BSO under the simplified tax system in 2017 Introduction of new BSO and who can apply them Mandatory details of BSO in typographical forms Mandatory details of BSO from July 01, 2018 Application of new BSO and liability for violation of the legislation on issuing BSO Results The essence of BSO.
The use of BSO under the simplified tax system in 2017 The definition of a strict reporting form (BSO) is given in Art.

Question-answer: the use of BSO during sleep after July 1, 2017

The personal signature of this person and the seal of the legal entity or individual entrepreneur;

registration number of the CCP;
unique number of the fiscal accumulator;
fiscal sign of the document;
Internet address of the OFD, that is, an organization that collects information about the sales of organizations and transfers them to the Federal Tax Service;
customer contact details (phone number, e-mail). These details must be indicated if the transfer of the BSO to the client is carried out electronically;
serial number of the fiscal document;
shift number;
fiscal sign of the message.

At the same time, individual entrepreneurs who use PSN, USN, UTII may not reflect the name of the product (work, service) and its quantity in the BSO (para.

17 art. 7 of the Federal Law of July 3, 2016 No. 290-FZ).

Form of strict reporting instead of a cash receipt (nuances)

If more recently it was clear how to work with strict reporting forms (hereinafter referred to as BSO) and cash receipts, then a new version federal law No. 54-FZ of May 22, 2003 (LINK) has put everyone in a dead end. So, what is already known today about BSO and cash receipts? What are strict reporting forms in 2017 In the old version of the law, BSO was understood as a document that was equated to a cashier's check, was issued without fail when paying for services rendered only to the population (including entrepreneurs) and was issued in case of payment in cash and (or ) using a payment card.

Forms could be produced in a printing house or using an automated system.

The use of bso with usn in 2017-2018

In particular, there is no need until January 31 (inclusive) 2021 to indicate in documents the names of goods and services and their number to entrepreneurs (and only to them) who apply such taxation systems as PST, UAT, STS and UTII (provided that the entrepreneur carries out those types of activities that are named in clause 2 of article 346.26 of the Tax Code of the Russian Federation). An exception to this rule are entrepreneurs who are engaged in the sale of excisable goods (moreover, this list of goods includes not only alcohol and cigarettes) and (or) who apply the general tax regime.

Starting from 2017, they will be required to indicate the full range of goods sold and their quantity in the check. By the way, for those entrepreneurs who sell both excisable and simple goods, it is best to immediately give a complete nomenclature decoding in the cash receipt of all the goods they sell.

Forms of strict reporting-2017: when and how to apply

The personal signature of this person and the seal of the legal entity or individual entrepreneur, if it is used;

other details that are specific characteristics for the goods sold or the service provided.

BSO is made in a typographical way or formed using automated systems. BSO printed in the printing house, in addition to the specified details, must also contain the following information:

abbreviated name, TIN and address of the manufacturer;
order number and year when it was completed;
circulation size.

The form can consist of two parts: detachable and non-detachable.

Attention

If a detachable part is not provided on the BSO, then it is mandatory to make a copy of the BSO. The series and number of the document are individual, it is forbidden to duplicate them.

10 exclusive and very important answers from the tax authorities about online cash registers and BSO

Info

In catering, BSO can be applied until 07/01/2018, for all other services - until 07/01/2019, hours 8, 9 of Art. 7 of Law N 290-FZ, Letter of the Ministry of Finance dated 01/18/2018 N 03-01-15 / 2326. On UTII until 07/01/2018, you can work without a cash desk in retail.

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Cash BSO in the old way

Until 2017, the procedure for working with strict reporting forms (SRF) when making cash settlements with individuals was determined by the Decree of the Government of the Russian Federation “On the procedure for making cash payments ...” dated 06.05.2008 No. 359. In accordance with it and the previous version of the law “On the use of cash registers …” dated March 25, 2003 No. 54-FZ, entrepreneurs and legal entities could issue BSOs instead of cash receipts when receiving money from the public for services rendered.

There were two options for the manufacture of BSO - printing and printing using automated systems (clause 4 of resolution 359). The forms were kept in a safe (or metal cabinet) and recorded in a special journal. In addition, copies or stubs of the BSO, confirming the fact of receipt of money and the amount of receipt, had to be kept for 5 years.

If an automated system was used to print the BSO, then register it in tax office was not required. But the taxpayer was obliged to provide the tax authorities with information from this system upon request.

Cash BSO, taking into account the latest changes in the legislation on cash registers

These changes are mainly related to the adoption of the federal law "On amendments ..." dated July 3, 2016 No. 290-FZ. With regard to the use of BSO in cash settlements, the following innovations are provided:

it will not be possible to use BSO printed in a typographical way;
the list of required details for the BSO and for the cash receipt will become the same (Article 4.7 of Law 54-FZ);
electronic systems for the formation of BSO will be fully equated to CCP.

Thus, the difference between the use of a cash register and the issuance of BSO after the final entry into force of the new rules for the use of cash registers will actually disappear. New strict reporting forms 2018 years are, in fact, the same cashier's checks.

The changes introduced by law 290-FZ are very significant, therefore, a rather long transition period is provided, more precisely, periods. The fact is that for certain provisions of this law there are different dates for entry into force.

Initially, the transition period was to last until July 1, 2018 (clause 8, article 7 of Law 290-FZ). But the law of November 27, 2017 No. 337-FZ changed this paragraph: now legal entities and individual entrepreneurs (with the exception of catering enterprises with employees) when performing work and providing services to the public, new strict reporting forms will be used not from July 1, 2018, but from July 1, 2019.

Will all BSOs be affected by changes in the CCP legislation?

So far, we have been talking about BSO as documents confirming the fact of accepting cash. However, BSO also includes other documents that are not related to cash settlements. So, in the instructions for using the Chart of Accounts, approved by order of the Ministry of Finance dated October 30, 2000 No. 34n, it is said that BSOs recorded on off-balance account 006 include subscriptions, diplomas, certificate forms, etc.

Don't know your rights?

The turnover of these types of BSO is not regulated by Law 54-FZ. At the same time, in Art. 1.1 new edition of this law states that the BSO is a document containing information about the monetary settlement and confirming the fact of its implementation.

Therefore, all types of BSOs that are not related to the execution of settlements in 2018 will be formed and used in the old way - on the basis of existing regulatory accounting documents.

Why now BSO when paying in cash?

The use of BSO instead of cash receipts is a right, not an obligation of an organization or individual entrepreneur. What awaits them after 07/01/2019, when the old forms of forms used in making settlements will finally become a thing of the past?

Previously, for enterprises and individual entrepreneurs with a small scale of business in the service sector, BSO was undoubtedly beneficial. After all, it is much cheaper to order a pack of forms from a printing house than to purchase cash register and bear the cost of maintaining it.

Now, if a businessman has several areas of activity, including services and the sale of goods, he will have to purchase two separate devices - a regular cash register and a system for printing BSO. In this case, there is no point in doubling the costs, it is much easier and cheaper to issue cash receipts both for the sale of goods and for the provision of services.

If there is only one type of activity, and these are services to individuals, then at the end of the transition period, the businessman will have a choice of which documents to use. It would be advisable to make this choice by comparing the costs of acquiring and maintaining a conventional cash register and a system for forming a BSO.

Until July 1, 2019, everyone who previously used the BSO for cash settlements with individuals must switch to the updated forms of these documents. New BSOs will be generated using automated systems and, in fact, will not differ in any way from cash receipts.

For businessmen conducting several types of activities, including trade and services, it is advisable not to use new BSOs, but to use a conventional cash register in all cases. If the taxpayer provides only services to individuals, he can choose which documents to use by comparing the prices of devices for their formation.

BSOs that are not related to the implementation of cash settlements operate in the same order - they are not subject to changes in the legislation on cash registers.