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Rules for filling out a strict reporting form for LLC. Forms of strict reporting for individual entrepreneurs

Entrepreneurs and firms that sell products or provide services are required to make cash and non-cash payments through the cash desk. The legislation defines a list of situations when the cash register can not be used. One of the items on this list is the provision of services to citizens. Entrepreneurs and firms can fill in strict reporting forms.

Some of these documents have approved forms; in other cases, the institution may draw up its own form with required details. This is not the only requirement. The form must be made in a printing house on a machine that makes continuous numbering.

Firms and entrepreneurs should keep records of standard or self-developed forms. For these purposes, a special ledger is established.

Download the strict reporting form in the formatWord, You can

The purpose of the account book is clear from the name: it is necessary for the registration of "strict" forms. Normative legal acts do not establish a specific form of the book. Some firms buy ready-made copies printed in a printing house, but they are not always available for sale. Accounting can be kept in any "barn book" and even in an ordinary school notebook.

The accounting book allows you to register the receipt and expenditure of forms subject to mandatory reporting.

On the left side the arrival of forms that are ordered at the printing house is displayed, their numbers must be indicated. On the right side issuance of forms.

Forms can be written off not only due to their use, but also due to damage. In the latter case, an appropriate note is made. It is allowed to write off unused forms, which for some reason will no longer be used.

Checking the BSO book by the controlling organization makes it possible to find out the purpose of using each accounted form.

Accounting book for strict reporting forms in the form 0504045 - an example of filling out:


A sample of filling out a book of accounting for forms of strict reporting.

You can find out in what order the journal of orders for the main activities of the enterprise is kept and download its sample.

Who maintains the BSO accounting book?

The order of maintaining and registration of the book is established by the local regulatory legal act of the company. The document prescribes the name of the person responsible for the acceptance, proper storage, registration and issuance of forms. An agreement is signed with such an employee on liability.

This employee makes entries in the accounting book as needed, namely, as the forms arrive and are spent. The terms of storage of the journal are not displayed in any regulatory legal acts. However, the shelf life of spines, damaged and decommissioned forms is five years, therefore, the book should be kept at least as long as the latest forms, information about which is entered in it.

The order on registration and use of forms may establish the period of storage of the book within five years from the date of making the last mark. After this period, the book, together with all spines and decommissioned forms, must be destroyed.

It should also be borne in mind that books cannot be destroyed if a month has not yet elapsed since the last inventory.

Who and in what order maintains the register of incoming documents for the enterprise - read

Rules for keeping a book of accounting for strict reporting forms

Additional information about the ledger can be found in a number of legal acts.:

  • Regulation No. 359 (clause 13);
  • Order of the Ministry of Finance dated December 15, 2010 No. 173n (in the section on form 0504045).

These sources contain little information. The legislation focuses on the rules of registration, as well as in in general terms specifies what the document should contain. There are no clear recommendations regarding the form for keeping a book by business entities.

It should also be noted that some firms use such a name as “BSO accounting journal”, which is quite acceptable. However, in the legislation we are talking about a book, the form of which the organization can draw up itself.

It is important to comply with the following conditions that are required by law:

  • Firmware, affixing with a seal and signatures of the head and chief accountant (if one is on the staff);
  • Pagination.

The account book is filled out only by hand. Filling out a document in electronic format (for example, in Excel) is strictly prohibited. This is due to the fact that the prescribed instructions will not be followed.

An e-book can be numbered, but it cannot be flashed. Besides electronic variant can be easily corrected, which is strictly prohibited.

The accounting book can be kept in any notebook or journal that the company already has. In this case, you will have to make columns in the notebook, you will also need to spend time on firmware and affixing numbers.

If you do not want to do this, you can order a magazine from a printing house. At the same time, the necessary columns and columns, as well as sizes and format, should be announced in advance, taking into account the needs of the company.

When developing a journal form on your own, you can focus on the formapproved for budget institutions Order of the Ministry of Finance No. 173n.

Many organizations use this form as a basis, after which they make their own adjustments to it: add additional columns or remove unnecessary ones. Some firms do not change anything in the form at all and use it in its original form.

An account book is started immediately before it is received and kept until the sewn and numbered pages run out. The book does not need to be updated.

The exact periods of storage are not defined, but Regulation No. 359 establishes that the period of storage of duplicates and roots is five years, therefore, the minimum period of storage of the journal from the date of the last mark is also five years.


A sample of filling out a book of accounting for forms of strict reporting

The log displays all the information regarding the "strict" documentation:

  • receiving;
  • Provision;
  • Return;
  • Cheating;
  • Output of the remaining documents.

An example of filling out a BSO accounting book:

Aibolit LLC provides veterinary services. The company in the implementation of commercial activities issues receipts for payment for services rendered. On April 1, 2015, the company received a new batch of receipts in the amount of 50 pieces.

The receipts were credited by the accountant and accounted for in accordance with all the rules. Further, the receipts were accepted by the person in charge, later (April 4 and 7) they were distributed between two employees, 15 pieces each. Each of the employees working with documents-analogues of checks when providing services to citizens signs an agreement on liability.

Step-by-step filling of the book of accounting of forms of strict reporting

The main stages of filling:

  • Admission;
  • Application;
  • Storage.

First you need to specify the data that represents the receipt. The accounting book records the amount issued to the financially responsible employee.

Advice: Damaged or incorrectly completed forms are crossed out and put into the log on the day they were filled out, but no additional entries regarding the return should be made. However, a cancellation mark can be made, it will not be considered an error. If documents have been damaged, a complete set is required (i.e. two copies: original and duplicate, or original with spine).

As for the arrival of unused documents, when issuing forms, accountable persons need to request reports on their use with a certain frequency. If there is only one specially equipped place in the office, the return is carried out at the end of the working day. Upon the return of unused documents, their arrival is displayed.

Advice: As practice shows, the return of unused forms from a financially liable person should be required only if in the near future this employee will not work with them (for example, if he goes on a business trip or goes on vacation).

In other cases, it is advisable to issue the next batch of forms, taking into account unused copies, but only if there is an appropriately equipped storage space (for example, if there are several service points or branches, and also if the office is equipped with safes and accountable persons have access to them).

Why is a ledger not for everyone?

The accounting book is necessary to control the use of "strict" documentation received by the taxpayer from other persons. The legislation provides for the possibility of using such securities for other purposes, that is, for the purpose of hiding income. The economic entity takes into account each individual form involved or not used, and thus displays all the information.

It should be noted that clause 13 of Regulation No. 359 provides for the obligatory keeping of a ledger only for documents produced in a printing house. If the firm uses an automated system (for example, Blanksomat), information about the use of "strict" documentation is recorded by the system itself.

Power of attorney to receive work book upon dismissal: in what cases is it required and how to draw up in accordance with the requirements of the law - find out

At the same time, it is not necessary to display information in any magazines that are paper media. You can always display the necessary information and draw up reports, since the system has an electronic journal that is filled in automatically.

The use of an automated system for maintaining forms is provided for by law and is indicated in Regulation No. 359. All requirements regarding this resource are listed in paragraphs 11 and 12.

findings

In order to avoid any doubts regarding the maintenance of a register of strict reporting forms, when filling it out, you need to pay attention to the following:

  • the correctness of the design;
  • filling by hand;
  • entering any information related to the use of forms (from posting to their disposal);
  • obligatory withdrawal of the remaining forms for each specific type.

If all of the above requirements are met, then there should be no problems when filling out. At the same time, one should not forget that the accounting process can always be automated. This will not only significantly reduce the paperwork, but will free up additional work time at employees.

You can learn how to keep records of strict reporting forms in electronic form in this video:

The use of strict reporting forms exempts the organization (IP) from using cash register. At the same time, the law of the Russian Federation provides for responsibility for compliance with the requirements for competent accounting of BSO in special books.

BSO (form of strict reporting) is a financial document. In other words, the form confirms receipt Money without extradition cash receipt. This option is considered only when providing services (works) to the population.

The issuance of BSO when selling goods is illegal. This is spelled out in Federal Law No. 54-FZ of 2003. with rev. add. Up to date in 2017

Examples of BSO: railway tickets, air tickets, tickets to the theater (cinema, exhibition, etc.), a ticket to a sanatorium, etc.

The legislation of the Russian Federation allows you to independently develop the form of the form, but it is preferable to print it in a printing house (Decree No. 359 of the Russian Federation of 05/06/2008, as amended and supplemented). However, there are forms, the form of which is unified by the law of the Russian Federation. Correction of such forms is not allowed.

Forms approved by the law of the Russian Federation include:

  • railway, air tickets and other documents for the carriage of passengers;
  • tickets for other passenger transportation public transport(bus, etc.);
  • baggage checks, hand luggage checks;
  • a safe receipt issued by pawnshops;
  • theater tickets and subscriptions, cinema tickets;
  • excursion vouchers;
  • travel vouchers.

The BSO form is filled out simultaneously with a copy. The required number of copies is written on each form. Some forms have detachable parts.

A special book is provided for accounting for strict reporting forms. It is called so: "Book of accounting for BSO." The book is drawn up in a strict order: mandatory numbering, sheets are laced and sealed and signed by the head (chief accountant) or individual entrepreneur. Each organization or individual entrepreneur has the right to independently develop a form of a book on accounting for BSO or purchase a ready-made version.

Is it necessary to have a ledger for bookkeeping?

An organization or individual entrepreneur is not required to keep a BSO accounting book if the forms are issued using automated systems.

Forms published with the help of a printing house must be recorded in the BSO register.

Proper control and filling of the register of forms of strict reporting

Accounting in the organization (for individual entrepreneurs)

Recall that strict reporting forms are filled in in the absence of a cash receipt.

Decree of the Government of the Russian Federation of 06.05.2008 N 359 "On the procedure for cash settlements and (or) settlements using payment cards without the use of cash registers"

The first thing that will be required when taking into account the BSO is the issuance of an order, which clearly spells out the rules for filling out the BSO journal. In the same order, you can appoint a financially responsible person for accounting forms.

Attention! IP is entitled to tax deduction in the amount spent on the acquisition of BSO. Therefore, the correct accounting of the purchased forms is extremely important.

On the day the organization receives strict reporting forms, they must be accepted on the balance sheet. First, an inventory of the received forms is carried out only in the presence of members of the commission. Based on the results of the meeting of the commission, an appropriate act is drawn up. And only on the basis of the act, the forms are accepted for accounting by the appointed financially responsible person (clause 14 of Decree 359 of the Russian Federation of 05/06/2008).

What if there is only one member of the commission. The act of acceptance of the BSO is mandatory, so the commission may consist of a single member.

Is it possible for an individual entrepreneur to issue BSO forms to himself? It is better to comply with the formalities and requirements of the law of the Russian Federation and draw up an act of transferring the BSO forms to yourself. By doing this, you will not break anything, but on the contrary, you will only play it safe.

How to fill out

The full name of the organization (IP) is written in the corresponding line. If there structural units- the relevant information is indicated (if there are no subdivisions, a dash is put).

Correctly fill in the fields of the book - table.

Attention! For each type of form (receipt, ticket, etc.), a separate sheet of the BSO accounting book is filled out.

Filling in information about the BSO - table.

Column name How to fill
the date The date of receipt of the BSO by the financially responsible person is set.
From whom it was received (to whom it was released) Information is indicated from whom it was received (for example, a printing house).
When transferring the forms, the person to whom they are issued is indicated.
Base The details of the document on the basis of which the forms are accepted or issued (for example, an invoice for receipt or an order for the issuance of BSO) are indicated.
Coming Information about the received forms (series, first and last numbers, quantity) is indicated.
Consumption Information about issued forms. Be sure to sign the employee who received the forms.
Remainder The number of BSOs remaining in stock.
Total Summary data on income, expenditure, balance of BSO.

A sample of filling out the BSO accounting book

Filling out the BSO book on the example of the "Receipt" form

BSO numbering

Each type of strict reporting forms is numbered in order. In the case of verification by regulatory authorities, a reconciliation of the used and remaining forms is mandatory. Therefore, damaged forms are immediately subject to write-off with the obligatory preservation of the form itself.

But the use of BSO out of order does not threaten any penalties.

Who completes and is responsible for keeping

The head of the organization (IP) is appointed by order to the employee responsible for the forms. Alternatively, an accountant. He is the financially responsible person responsible for the safety and correct accounting of BSO.

The individual entrepreneur himself has the right to be responsible for maintaining the book and the safety of the BSO if he does not have a staff of employees.

The employee responsible for the BSO must necessarily familiarize himself under the signature with the order on his appointment as a materially responsible person. This employee fills in the columns of the book in accordance with the instructions.

At the same time, the responsible person is also responsible for the safety of the forms. Where and how to store the forms is decided in each organization individually. The main thing is to ensure complete safety.

If the BSO is stored in the safe of the organization or individual entrepreneur, then it should be sealed daily.

The safe should be sealed daily

Responsibility for storage of BSO

The person financially responsible for the BSO is obliged to comply with the procedure and deadlines for storing documents. In case of violation of the requirements of Article 15.11 of the Code of Administrative Offenses of the Russian Federation, a fine in the amount of 2–3 thousand rubles is imposed on the guilty person.

Inventory, write-off

The timing of the BSO inventory is determined in the local regulations of the organization (IP). Often this procedure is combined with an inventory of cash at the cash desk of an enterprise (IP).

Shelf life of used forms, including copies (backs) - 5 years, unused - unlimited period (Article 17 federal law dated November 21, 1996 No. 129-FZ).

Reconciliation of all BSOs of an organization (IP) is carried out by a special commission. A single member of the commission is allowed to make a reconciliation act. It must list the details of used, damaged, unused forms.

From the moment of inventory, the period of storage of decommissioned forms is 1 month. Then they are destroyed (burned).

To keep a competent accounting of BSO is:

Timely completion of the BSO accounting book. Responsibility for the safety of the BSO. Timely inventory and write-off of forms.

If the person responsible for the BSO acts in accordance with the law of the Russian Federation, then the risk of possible troubles in the form of fines is minimized.

Forms of strict reporting are made in a typographical way or are formed using automated systems (clause 4 of the Regulation, approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359).

Forms made in a typographical way, take into account the names, series and numbers in the book of accounting for document forms. The form of such a book commercial organizations not approved. Therefore, organizations need to develop it themselves. As a basis for developing your own document form, you can take:

  • the form of the book for accounting documents of strict reporting OKUD 0504819;
  • the form of the book of accounting for forms of strict reporting OKUD 0504045.

Sheets of the accounting book of forms must be numbered, laced, signed by the head and chief accountant of the organization, and also sealed.

This follows from paragraph 13 of the Regulation, approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359, and the letter of the Ministry of Finance of Russia of August 31, 2010 No. 03-01-15 / 7-198.

Accounting for forms made using automated systems is carried out automatically by means of software, which allows you to get information about issued strict reporting forms. In this regard, when generating strict reporting forms in an automated way, the organization must comply with the following requirements:

  • the automated system must be protected from unauthorized access, identify, record and save all operations with the document form for at least five years;
  • when filling out and issuing a document form by an automated system, a unique number and series of its form are stored.

This is stated in paragraph 11 of the Regulations, approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359.

Document the receipt of BSO on the same day with an act of acceptance. It can be drawn up, for example, in the form approved by the GMEC protocol dated June 29, 2001 No. 4 / 63-2001. The act must be approved by the head of the organization and signed by members of the commission for the acceptance of forms of strict accountability. Fix the composition of the BSO acceptance commission by order of the head of the organization. Such rules are provided for in paragraph 15 of the Regulations, approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359.

Storage

The head of the organization must by order appoint a person responsible for the storage and issuance of forms of strict accountability. With this employee, you need to conclude an agreement on full liability and create conditions for him to store BSO. Forms of strict reporting 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: 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.

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

Accounting: acquisition of BSO

Reflect the acquisition of strict reporting forms in accounting with entries:

Debit 10 (15) Credit 60

- reflected the receipt of forms of strict reporting;

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 the report).

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 the Decree of the Government of the Russian Federation of May 6, 2008 No. 359.

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

Organize analytical accounting on account 006 according to the places of storage of strict reporting forms (divisions, responsible persons), for example, you can enter such subaccounts: “BSO in accounting”, “BSO in the unit” (Chart of Accounts). Reflect the movement of the BSO for the balance on the basis of the intake and control sheet. It is on the basis of this document that it is necessary to keep turnovers on account 006. Monthly check the data of the checklists with the ledger 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 entries:

Debit 006 subaccount "BSO in accounting"

- forms of strict reporting were capitalized in off-balance sheet accounting in a conditional assessment;

Debit 006 sub-account "BSO in the division" Credit 006 sub-account "SSO in accounting"

- forms of strict accountability were handed over to the employee of the unit;

Credit 006 subaccount "BSO in the division"

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

In addition to the forms issued to customers instead of a CCP check, on account 006, consider:

  • checkbooks;
  • liter coupons for gasoline;
  • work books;
  • vouchers received by the organization in the branches of the FSS of Russia;
  • other similar documents.

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

  • travel documents (air and railway tickets);
  • cash coupons for gasoline;
  • vouchers purchased by the organization;
  • other similar documents.

An example of reflection in accounting and taxation of receipts and use of strict reporting forms

Alfa CJSC provides laundry services and uses strict reporting forms.

On August 23, Alfa purchased 100 forms of strict reporting "Order-Order", the total cost of which amounted to 236 rubles, including VAT - 36 rubles. For the remainder of the month, 28 forms were issued. The organization keeps records of materials without using accounts 15 and 16. On an off-balance sheet account, strict reporting forms are taken into account in a conditional assessment of 1 rub.

Alfa determines income and expenses on an accrual basis. Income tax is paid monthly. Due to the fact that the procedure for accounting for expenses on strict reporting forms in Chapter 25 tax code The Russian Federation has not been established, in the accounting policy for the purposes of taxation of Alfa it was fixed that these expenses are included in material and are indirect when calculating income tax.

The acquisition of forms was reflected in the accounting by the following entries:

Debit 10 Credit 60
- 200 rub. (236 rubles - 36 rubles) - strict reporting forms were credited;

Debit 19 Credit 60
- 36 rubles - allocated VAT from the purchased forms;

Debit 68 subaccount "VAT settlements" Credit 19
- 36 rubles - accepted for VAT deduction on forms;

Debit 006
- 100 rubles - forms of strict accountability for the balance sheet in conditional valuation were credited;

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

Credit 006
- 28 rubles - strict reporting forms issued to customers were written off.

These forms, made in a typographical way, the accountant reflected in the book of accounting for strict reporting forms.

In tax accounting, the cost of 28 issued forms in the amount of 56 rubles. was expensed in August.

BASIC: income tax

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

For some strict reporting forms, special articles expenses. So, acquisition costs checkbooks take into account as part of the cost of banking services (subclause 15 clause 1 article 265 of the Tax Code of the Russian Federation). This approach is recommended by the financial department to be used by organizations using the simplified system (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 expenses for the purchase of check books at the time of their payment (subclause 3, clause 7, article 272, clause 3, article 273 of the Tax Code of the Russian Federation).

On the one hand, the cost 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, that is, the purchased forms are used for production needs.

On the other hand, these costs can take into account in the office and attributed to other expenses (subparagraph 24, paragraph 1, article 264 of the Tax Code of the Russian Federation). A similar point of view is expressed by the Ministry of Finance of Russia in a letter addressed to organizations using a simplified system (letter dated May 17, 2005 No. 03-03-02-04 / 1/123). The conclusions of the financial department can also 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 attribute such expenses to material or other expenses (clause 4, article 252 of the Tax Code of the Russian Federation). Secure the choice made in the accounting policy for tax purposes (Article 313 of the Tax Code of the Russian Federation).

BASIC: VAT

Accept VAT on the purchased strict reporting forms for deduction subject to the following conditions:

  • the tax is charged by the supplier;
  • strict reporting forms purchased for transactions subject to VAT;
  • strict reporting forms are registered;
  • they have an invoice.

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

An exception to this rule is when:

  • organization is exempt from VAT ;
  • uses forms in not taxable VAT transactions.

In these cases, take into account the 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.

USN

If the organization pays on simplified single tax from income, the cost of purchasing strict reporting forms does 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 (signature 8, clause 1, article 346.16 of the Tax Code of the Russian Federation).

Situation: how can organizations take into account the cost of strict reporting forms on simplified terms? 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 forms of strict reporting, special items of expenditure are provided. So, take into account the costs of purchasing check books 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 Ministry of Finance of Russia in a letter dated May 25, 2007 No. 03-11-04/2/139. Take these costs into account when calculating the single tax after payment (clause 2, article 346.17 of the Tax Code of the Russian Federation).

According to strict reporting forms used instead of cash registers, the procedure tax accounting not clearly defined in the law.

On the one hand, the cost of purchasing strict reporting forms can be attributed to material costs (subclause 5, clause 1 and clause 2, article 346.16, clause 2, clause 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, that is, the purchased forms are used for production needs.

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

UTII

The object of taxation of UTII 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 common system taxation. As a rule, it is known to what type of activity the calculations are related, according to which the strict reporting form used instead of the CCP is drawn up. Accordingly, the cost of purchasing the forms and the amount of VAT paid at the same time can be determined on the basis of a 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 which type of activity BSOs are used. Therefore, it is impossible to allocate the costs of their acquisition directly. In this case, distribute them in proportion to the share of income from each type of activity (Clause 9, Article 274 of the Tax Code of the Russian Federation). The need to use this technique may arise, for example, when distributing expenses according to a checkbook.

VAT, which can to be deductible for distributable 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 on the activities of the 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).

When providing services to the population, individual entrepreneurs can use the right to use the BSO. A strict reporting form is a document that confirms the payment for the services provided. For certain types of activities, in particular, those not tied to certain place(providing the services of an on-site video / photo operator, make-up artist, etc.), BSO are the most acceptable option.

But no matter how complicated the procedure for working with cash registers, interaction with strict reporting forms also requires a careful and thoughtful attitude. is an important point while working with forms. Some people think that working with BSO is much easier than with CCP. But in reality, it doesn't work that way. Rather, the cost of forms is less than the maintenance of cash registers. But there is no need to talk about ease of use. In the legislation, work with BSO is strictly regulated. Forms of strict reporting are important documents that are subject to accounting and storage in accordance with established rules. The necessary information regarding the procedure for handling forms is contained in the Government Decree of May 6, 2008 No. 359 (hereinafter referred to as the Decree).

What you need to know about BSO

Individual entrepreneurs and organizations that provide services to the population have the right to use strict reporting forms, complete list which are presented, for example, in the approved classifier of services OK002-93. As well as individual entrepreneurs:

  • paying UTII;
  • applying the patent system (when carrying out certain types of activities);
  • located in remote areas and providing services (the list is approved by each subject of the Russian Federation).

Individual entrepreneurs use forms when making settlements for cash with other individual entrepreneurs or with the population (when providing services). When settling with organizations, the use of BSO is prohibited.

Forms of strict reporting should be ordered at the printing house. You can use an automated system, which is subject to certain requirements (such as storing in memory each operation with the form for five years, protection from access by unauthorized persons, fixing the series and number of the form upon release). Self-manufacturing BSO (printing on a conventional printer) is prohibited. Each form must have a list of details specified in paragraph 3 of the Regulations. The form has a six-digit number, which is assigned when printing in a printing house or during automatic generation. BSOs are filled out clearly and legibly, errors and corrections are not allowed (an incorrectly completed form is crossed out and attached to the accounting book for the day on which it was filled out).

BSO accounting book: general information

Accounting for BSO for individual entrepreneurs, as well as for organizations, is kept in a book or register of BSO. There is no statutory form. The Decree describes general recommendations for compiling this book. Let's analyze them in detail. The accounting book must be stitched and sealed with the signature and seal (if any) of the entrepreneur. To do this, each sheet is numbered, holes are made with a hole punch for stitching and fastened with a rope / thread, including title pages. The ends of the rope are tied and a piece of paper is glued to them, on which the date, the signature of the entrepreneur and the seal (if any) are put. Thus, a ready-to-use and sealed journal for keeping records of forms is obtained. On the numbered pages of the book, there should be a place for the date, signature and seal of the individual entrepreneur. Due to the fact that when accepting or issuing forms, it is required to indicate the date, number, number, persons issuing or receiving BSO, as well as their signatures, then when forming the columns of the journal, appropriate columns should be provided for this information.

A sample of filling out a book of accounting for funds received and issued by a cashier can be found in the article:

As mentioned above, there is no approved form, and you can create it yourself or purchase a ready-made copy. Entrepreneurs can download and issue the BSO accounting book in accordance with the instructions given. Sample content and general view books are shown below. SP at its discretion can add or remove the necessary columns.

An individual entrepreneur can also buy a BSO accounting book or order it at a printing house (optional). But in any case, it will be necessary to flash and seal (seal) in accordance with the requirements. It is not necessary to certify the book in the tax office. When using the AC (automated system) when printing, the form data is automatically entered into the accounting book. If a request for information from the AS is received from the tax office, then the entrepreneur is obliged to provide it. 1C also provides for the possibility of forming a book.

Features of handling forms of strict reporting

Each movement of the form must be taken into account. Reception from the printing house and the movement of forms during the work of the entrepreneur are recorded in the ledger. For each action, a corresponding act is drawn up. An authorized employee is appointed to receive / issue forms, register, as well as maintain a log book. He signed a liability agreement. In the event that an individual entrepreneur conducts activities alone, then the obligation to record and store BSO in the prescribed manner falls on him.

Daily filling of the accounting journal is an integral duty, the fulfillment of which is necessary when using forms.

Storage and inventory

Paragraphs 14 to 16 of the Ordinance deal with the issue of keeping forms. The requirements are specified in the legislation. First of all, it is worth mentioning that the entrepreneur is obliged to create conditions for safe storage BSO. After each working day, the forms are sealed and placed in a safe or a reliable metal box; documents are also stored in specially designed premises (for example, in the accounting department).

Shelf life of forms (copies or detachable parts of the form) - 5 years. After a month and after the last inventory, the documents can be disposed of. First you need to draw up an appropriate act. There is no strict storage time limit for unused forms. Surplus or outdated BSO forms (with outdated IP data) are also destroyed after the inventory and drawing up an act of liquidation. An example of an act of liquidation is given below.

The inventory of forms is usually carried out simultaneously with the inventory of the cash register. Thus, the proper fulfillment of the requirements for the storage and use of BSO is checked, residues or shortages are identified. To conduct an inventory of IP, it is necessary to approve the inventory commission - indicate the persons involved. The results are recorded in the IVN-16 form, a sample of which is given below. During the planned inventory, the form is drawn up in two copies.

When identifying shortcomings in the BSO, it is necessary to understand the causes and apply necessary measures to prevent this from happening again in the future. The legislation does not provide for liability for the loss of strict reporting forms, but the entrepreneur has the right to apply disciplinary action towards the responsible officer.

Speaking of fines. For the absence of a BSO accounting book or its maintenance with violations, an individual entrepreneur can be brought to both administrative and tax liability. Under article 120 of the Tax Code of the Russian Federation, a gross violation of accounting provides for a fine from 10,000 rubles (in case of violation during one tax period) to 30,000 rubles (for more than one tax period). In case of non-compliance with the procedure and period for keeping reports, Article 15.11 of the Code of Administrative Offenses and, accordingly, a fine (in relation to the responsible person or individual entrepreneur) in the amount of 2,000 rubles to 3,000 rubles can be applied.

With all the ease of use, strict reporting forms are quite demanding in handling. An individual entrepreneur is obliged to keep detailed records of the BSO and comply with the storage conditions. Keeping a book of accounting for BSO and frequent are two mandatory processes that accompany work with strict reporting forms. Subject to the established procedure for handling these documents, an individual entrepreneur can indeed greatly simplify his life by eliminating the need to use cash register equipment.

When can Strict Reporting Forms (BSO) be issued?

Cash transactions involve issuance of certain documents on the transaction. One of these documents is the BSO or. This type of form is used in various economic areas.

The strict reporting form is special kind document, which indicates the receipt of funds. Moreover, funds can be received in cash and non-cash form.

When using this form, you must follow the rules, therefore, the name contains a characteristic "strict accounting".

Refers to official document category. Its legal force is equal to the force of a fiscal check.

A simple example of such a form is a public transport ticket. By purchasing it, the consumer is provided with a service in the form of travel. If you want to confirm that the service should be provided, then a form is presented.

The form must be used if no cash register equipment. This option is available following groups legal entities:

  1. Individual entrepreneurs or firms whose activities are related to the provision of services to the population. Moreover, the form of taxation does not play a role.
  2. Legal entities that specifications cannot be equipped due to the remote territorial location. Such categories are approved at the subject level.

The documentation implies its use in the case of settlements with individuals. If you need to pay legal entities, then must be issued. But if transactions are carried out between individual entrepreneurs, then the use of BSO is allowed.

To start issuing this type of forms, you should make sure that the code for the type of service provided is available in normative document. This is OKUN (all-Russian classifier of services to the population). For 2018, this classifier has been replaced by OKVED-2 and OKPD-2. In the event of a dispute, you can clarify the possibility of using the documentation at the local tax office.

Basic forms

With regard to the type of services provided, these forms can be called differently. So famous the following options BSO:

  • receipt;
  • ticket;
  • voucher;
  • subscription;
  • duplicate;
  • travel card;
  • production sheet (BO-11).

Until 2008, entrepreneurs carried out payment transactions on the basis of BSO forms, which were regulated by the Ministry of Finance. After May 2008, Decree No. 359 came into force, which specifies the procedure for making payments without the use of cash equipment.

In 2018 allowed to develop their own form of forms. However, it should be noted that it must contain without fail required details. known certain types activities, the calculation of which is carried out using the BSO of the approved state form:

  • tickets for all types of transport;
  • parking services;
  • vouchers for tourist and excursion types;
  • pawnshop services;
  • insurance;
  • veterinary services.

If the activity is not included in this list, then you can think about a convenient form of the form.

Possibility of purchase

Previously, it was believed that such papers should be printed in a printing house. Now the manufacturing order has changed, you can use automated devices. Thus, there is two ways of making:

  1. Contacting the printing house– if the activity being carried out is widely known, then it is possible that the printing house will find standard ready-made templates. And you can also come up with your own form and order the appropriate documentation, not forgetting that it must meet all legal requirements.
  2. Use of an automated system- the device is similar to cash registers. Performs the functions of printing documents, where there is information about the settlement operation. Such a device does not need to be registered with the tax authorities.

When using the typographical method, a unique identifier must be indicated when contacting, which must be present on all BSOs. Moreover, the serial number can be different kind. It all depends on the desire of the entrepreneur. It is also worth indicating the number that serves as the beginning of the ordered batch.

Automated equipment must meet the following requirements:

  1. Have high reliability protection from unauthorized access to forms, other personal data.
  2. Work only under the access of a limited circle of persons.
  3. Carry out operations of fixing and further storage in memory of completed calculations for at least five years.
  4. The function of the device should include fixing the number and series of the document.
  5. In the case of a control request for completed calculations, the device must issue the appropriate documentation.

Use of office computer programs and ordinary printer is not acceptable. This is based on the impossibility of fulfilling the described requirements.

Advantages and disadvantages

The use of BSO in settlement transactions implies such dignity:

  • lack of financial investments in cash register equipment;
  • service is not carried out;
  • ease of use in traveling activities.

Of course, the following are known limitations:

  • application is possible only in the provision of services;
  • when choosing the type of forms printed in the printing house, it is required to fill in all the data manually, which slows down the calculation process;
  • regular order of a new batch;
  • you must follow the accounting rules and archive the documentation for up to 5 years.

Of course, if the flow of customers per day is small or the services provided are traveling in nature, then it is worth using the issuance of the BSO in the calculations.

Papers are being filled in accordance with the numbering. Passes are not allowed. If filled in manually, then no corrections need to be made. Write legible handwriting and clear information.

If the form is damaged, it must be crossed out and recorded in the accounting book. All required fields are required to be filled in.

With regard to the type of calculation, the process of issuing documentation consists of stages:

  1. For cash payments, the employee enters the required information into the form, except for the "Personal Signature" item, if provided. For non-cash payments, you must first ask for a customer card, and then fill in the columns.
  2. Receiving funds from the client in person or using a reader for a plastic card.
  3. Sign the employee and give to the client. When non-cash funds You should wait for confirmation of the operation.

There are situations when the described scheme is not applied in practice. However, it is necessary to comply with such recommendations:

  1. To issue BSO at the calculated steps of the service.
  2. It is mandatory to give the document to the client in order to confirm the fact of making funds for the services provided.
  3. When documenting with a copy, the principle of identity should be followed, so at least one copy is made at the same time.
  4. If there is a column “Customer Signature”, you need to ask to sign the document.

BSO can be detachable or continuous type. The tear-off type involves the issuance of a tear-off side to the client. The spine is with the entrepreneur. If a continuous view is used, then a copy must be made. Filling under carbon paper is allowed. A copy of the documentation is not made if the BSO belongs to a category that is approved at the legislative level.

The seal is placed on all BSOs, regardless of the issued form. It must not be copied, but must be presented in its original form.

Mandatory details for 2018

The papers must show all payment information. And there is a regulated list of details. Regulations stipulate that in 2018 the BSO should contain such data:

  1. Title of the document.
  2. Unique number and series.
  3. The name of the organization or information about the entrepreneur.
  4. TIN of the organization or individual entrepreneur.
  5. Data on the location of the executive body (in the case of a legal entity).
  6. The type of service provided.
  7. The total cost of the service in monetary terms.
  8. The amount of funds contributed during the calculation.
  9. Date of the document at the time of the transaction.
  10. Position Name of the employee.
  11. Employee's signature and stamp.

If desired mandatory list supplemented with the necessary data.

It is worth considering that after 07/01/2018, individual entrepreneurs will have to draw up a BSO in in electronic format using automated equipment. This documentation will be sent to tax office and client by e-mail or via SMS.

Accounting and storage

To register documents, you must have magazine, where a record of issuance or fixation of a damaged form will be made. The form of the journal is chosen by the organization (or individual entrepreneur). But there is certain moments that need to be taken into account:

  • pagination;
  • firmware of the entire magazine;
  • the presence of a signature and a seal at the place of bonding.

An act must be attached to the journal, which indicates the persons admitted to the design of the forms, the responsible person and the rules for his appointment.

A log is not required if the BSO is issued by automated equipment.

Copies of completed forms should be kept within five years. Only responsible persons specified in the act are allowed to the locations of all forms.

Thus, the registration of the BSO is permissible in certain cases and if the entrepreneur wishes. At the same time, it is necessary to follow the rules for printing, filling and reporting.

When can I issue a BSO? Details are in this video.

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