Which copy of the BSO is issued to the client. Strict reporting forms

DOMESTIC SERVICES

Document forms that can be used as strict reporting forms by organizations providing household services to the population are approved by Letter of the Ministry of Finance of the Russian Federation dated April 20, 1995 No. 16-00-30-33 “On approval of strict reporting document forms.” This letter approved eleven forms:

· form BO-1 “Work order - order”, “Receipt”, “Copy of receipt”;

· Form BO-2 “Work Order”, “Receipt”, “Copy of Receipt”;

· form BO-3 “Work order - order”, “Receipt”, “Copy of receipt”;

· form BO-4 “Work order - order”, “Receipt”;

· form BO-5 “Work order - order”, “Receipt”, “Copy of receipt”;

· Form BO-6 “Obligation – Receipt”, “Copy of Obligation – Receipt”;

· form BO-7 “Pledge ticket”, “Copy of pledge ticket”, “Inventory of things”;

· Form BO-8 “Saved Receipt”, “Copy of Saved Receipt”, “Inventory of Things”;

· Form BO-9 “Cash sheet for receipt of revenue”, “Copy of cash sheet for receipt of revenue”;

· form BO-10 DM “Work order – order”, “Receipt”, “Copy of receipt”;

· Form BO-11 “Output Record Sheet”, “Coupon”.

In addition to these forms for public service organizations, several forms used as strict reporting forms are approved by Letter of the Ministry of Finance of the Russian Federation dated April 11, 1997 No. 16-00-27-15 “On approval of forms of strict reporting documents”:

· Form BO-12 “Work Order”, “Receipt”, “Copy of Receipt”;

· form BO-13 (01) “Work order - order”, “Receipt”, “Copy of receipt”;

· form BO-13 (02) “Work order”, “Copy of work order”, “Receipt”, “Copy of receipt”.

In accordance with paragraph 4 of the Rules for consumer services to the population in the Russian Federation, approved by Decree of the Government of the Russian Federation of August 15, 1997 No. 1025 “On approval of the rules for consumer services to the population in the Russian Federation,” the contract for the provision of services (performance of work) is drawn up in writing with a receipt or other document and must contain the following information:

ü name and address of the organization - the executor, if the executor is an individual entrepreneur, indicate his last name, first name, patronymic and information and state registration;

ü type of service (work);

ü price of service (work);

ü exact name, description and price of materials (things), if the service (work) is performed from materials of the contractor or customer;

ü a note indicating that the customer has paid the full cost of the service or work or has made an advance payment;

ü dates of receipt and execution of the order;

ü warranty periods for work results, if they are established by law, provided for by contract or business customs;

ü other data related to the specifics of the services provided and work performed;

ü position and signature of the person who accepted the order, as well as the signature of the customer.

One copy of the executed contract is issued to the customer.

In accordance with the All-Russian Classifier of Services to the Population OK 002-93 (OKUN), approved by Decree of the State Standard of the Russian Federation of June 28, 1993 No. 163, as well as technological features, all types of household services are distributed into groups using the same type of strict reporting forms. Here is a table that shows what Strict reporting forms should be used depending on the type of household services provided:

Service code (without check number)

Name of service

Number of the used form of strict reporting form

Shoe repair

Shoe coloring

Sewing shoes

Other shoe repair services

BO-2, BO-09 and BO-11(02)

BO-2, BO-9 and BO-11(02)

Repair of clothing, fur and leather goods, hats and textile haberdashery

Sewing of clothing, fur and leather goods, hats and textile haberdashery products

Other services for repair and tailoring of clothing, fur and leather goods, hats and textile haberdashery products

Repair of knitwear

Sewing and knitting knitwear

Other services for sewing and knitting knitwear

BO-4, BO-3 and agreement or technological document BO-2

BO-4, BO-1, BO-3, BO-2, BO-9 and BO-11(02)

BO-4, BO-1, BO-3, BO-9 and BO-11(02)

Repair and maintenance of household radio-electronic equipment

Household machine repair

Repair of household appliances

Repair and production of metal products

Jewelry making

Jewelry repair

BO-1, BO-3, BO-9 and BO-11(02)

Furniture making

Furniture repair

Other furniture repair and manufacturing services

BO-1, BO-3 and agreement

BO-1, BO-3, BO-3 and agreement

Dry cleaning

Other dry cleaning services

Dyeing

Laundry services

including self-service laundries

Repair of housing and other buildings

Construction of housing and other buildings

Other services provided during the repair and construction of housing and other buildings

BO-1, BO-3, BO-3 and agreement

BO-1, BO-3 and agreement

BO-1, BO-3, BO-3 and agreement

Maintenance of passenger cars

Car repair

Maintenance of trucks and buses

Repair of trucks and buses

Maintenance and repair of motor vehicles

Other technical services vehicle maintenance and repair

BO-14, BO-1, BO-3, BO-9 and BO-11(02)

Services of photographic studios, photo and film laboratories

Transport and forwarding services

Other production services, including:

Gasification services

Services for processing of agricultural products...

Making felted shoes

Engraving work, manufacturing and repair of wooden boats, repair of toys

Dyeing leather coats and jackets

Repair of tourist equipment, sawing wood, making business cards, invitation cards, bookbinding, stitching, edging, cardboard work, charging gas cartridges, replacing batteries, photocopying, glass cutting, etc.

BO-3, BO-9 and BO-11(02)

Baths and showers services

Other services provided in baths and showers

Hairdressing services

Rental services

Services for organizing funerals, burials, cremations and the like

Grave care services, production of coffins, monuments and the like

Ritual services

Other non-production services except:

Pawnshop: storage

BO-3, BO-9 and BO-11(02)

BO-11(01) and BO-11(02)

BO-6, BO-3, BO-9 and BO-11(02)

BO-13(02), BO-3, BO-1

BO-13(01), BO-1, BO-3

BO-3, BO-9 and BO-11(02)

This form is used when placing orders with the public for the following types of services and work in the presence of material costs:

ü services and repairs of radio and television equipment, household machines and appliances, watches;

ü car repair and maintenance;

ü repair and construction of housing;

ü gasification services;

ü services for the manufacture and repair of furniture, draperies, covers;

ü clothing repair services;

ü single ritual services;

ü other types of services.

When performing work on repairing household appliances and cars in stationary conditions, filling out this form has some features.

When accepting household appliances and cars for repair, the cost of repair is approximately determined, and partially completed copies of the form with reference data of the product and the customer are distributed as follows:

The work order (form code according to OKUD 0790002) - the first copy, and the Receipt (form code according to OKUD 0790001) - the second copy are sent to production. The first copy is used to record revenue and pay salaries to performers, the second copy is the basis for writing off material assets spent on repairs and assessing the quality of the work performed by the customer.

A copy of the receipt (form code according to OKUD 0790001) - the third copy - with partially completed details is given to the customer and is confirmation of the delivery of household appliances or a car for repair.

The first and second copies, that is, the Work Order and the Receipt, are filled out as a carbon copy during the work process and are handed over to the receiver upon completion of the repair. The second copy has special tear-off coupons that are attached to the compressor, unit, electric motor, body, chassis, etc., the serial numbers of which are indicated in the main form of the form in the upper right zone in the two lower lines.

The third copy, in which the customer receives household appliances or a car from repair, is filled out based on the data from the first and second copies of the form. This copy has a warranty card, which is filled out by the receiver and is valid during the warranty period. The completed third copy is given to the customer as confirmation of the repairs performed and the materials and parts used.

All copies are marked with the order issued, which is confirmed by the customer’s signature, while the customer, in case of unsatisfactory fulfillment of the order, has the right to tear off the coupon used for quality assessment, which is available on the first copy of the form.

If repair work is performed at the customer’s home, all copies of the BO-1 form are filled out in the same way, their use and purpose is the same as when performing repairs in a stationary setting.

This form is used when placing orders for manufacturing, large and medium repairs of shoes and leather goods.

The form is filled out by the receiver in three copies:

Work order (form code according to OKUD 0790004) - the first copy - is sent to production, where it accompanies the order, and is used to pay wages to the contractor. The same copy contains special coupons that are glued to shoes to ensure their safety.

A receipt (form code according to OKUD 0790003) - the second copy - is issued to the customer. This copy confirms the work (service) performed and remains with the customer after the service is completed. The contractor must fill out a warranty card in the receipt, which is valid during the warranty period.

A copy of the receipt (form code according to OKUD 0790003) - the third copy of the form - is used to record revenue.

In the event that minor repairs of shoes and leather goods are carried out in the presence of the customer, forms BO-9, BO-11(02) are issued, which will be discussed below.

Form BO-3 is used when placing orders for the following works and services:

ü for photographic work;

ü for washing clothes (self-service);

ü for single (incomplete) ritual services;

ü when renting items for hourly use;

ü for all types of repair work that do not require the cost of materials.

The form is written out by the person placing the order in triplicate.

Work order (form code according to OKUD 0790006) - the first copy of the form - is transferred to production to accompany the order and pay wages to the contractor.

A receipt (form code according to OKUD 0790005) - the second copy - is issued to the customer, remains with him after the service has been completed and confirms its completion.

A copy of the receipt (form code according to OKUD 0790005) - the third copy - is used to record cash proceeds.

When filling out this form, a note is made on the back of the first and second copies indicating the issuance of the completed order, which must be confirmed by the customer’s signature. In addition, the warranty period for the result of the work performed is indicated. If the work is completed unsatisfactorily, a special coupon is torn from the second copy.

This form can also be used when fulfilling an order involves a large quantity and volume of work, components and products, and a large number of complicating elements. In this case, an agreement must be concluded to complete the order or a technological document must be drawn up, which details the work and materials. In this case, in the BO-3 form only the total cost of the order will be indicated without decoding. In the form it is also necessary to make a reference to the number of the contract or technical document, and in the contract or document, accordingly, to make a reference to the number of the form.

Form BO-4 is used when placing orders for work and services:

ü for individual tailoring, updating and major repairs of clothing;

ü knitting of knitted products;

ü for the production of hats;

ü for the production of corsetry, leather, fur and other products.

This form is filled out by the receiver in two carbon copies.

Work order (form code according to OKUD 0790008) - the first copy - consists of an order work order, the first receipt stub and a passport for the order, which is separated from the work order and filled out by the cutter or artist. On the front side of the order passport, the dimensions of the customer are indicated, and the silhouette of the product is drawn; on the reverse side, a full description of the product is made, and changes made at the request of the customer are recorded. The order passport plays the role of a technological document and provides control over the movement of the order in production. On the reverse side of the work order, wages are calculated for the performers for the work performed.

Receipt (form code according to OKUD 0790007) - the second copy of the form - consists of a receipt, a second receipt stub, a warranty card and a material requirement for the order.

The work order and receipt are filled out by the receiver on the basis of the order passport. After filling them out, the receiver prepares the receipt stubs on lines 1, 2, 5 as a carbon copy when accepting the order.

The first stub of the receipt is torn off from the order and transferred to the cash desk for registration in the “Statement of Cash and Sold Services”.

After making payments on the basis of the work order, a tear-off coupon “Order Requirement” is filled out, located on the second copy of the form, which, together with the work order, is transferred to production and serves as the basis for writing off material assets from the warehouse.

The receipt is returned by the customer upon receipt of the finished product. The receiver makes changes to it according to the order and cost, fills out the second counterfoil of the receipt on lines 3, 4, 6, tears off this counterfoil and transfers it to the cash desk, where it is registered, like the first counterfoil of the receipt in the “Statement of Cash and Sold Services” , but already at the moment of implementation.

Along with the finished product, the customer is given a warranty card.

Form BO-4 is used both when making an advance payment for an order, and when making a subsequent form of payment.

The form is issued by the receiver as a carbon copy in triplicate when placing orders for dry cleaning, dyeing and repair services performed by dry cleaning companies. This form is used both for advance payment and for subsequent forms of payment and consists of three copies.

Work order (form code according to OKUD 0790010) - the first copy - is sent to production to accompany the order, serves as the basis for writing off material assets and calculating wages to those executing the order.

The receipt (form code according to OKUD 0790009) - the second copy - is given to the customer, confirms the completion of the order, its cost when pre-paying for the order and after receiving the order remains with the customer. In addition, the receipt serves as the basis for assessing the quality of the service and contains a special coupon, which is torn off by the customer if the order is unsatisfactorily completed.

A copy of the receipt (form code according to OKUD 0790009) - the third copy of the form - is used to record revenue. In the subsequent form of payment, payment data is entered into all copies of the form when paying for the order, after which the third copy is transferred to the accounting department and serves as a control document for recording receipts and orders.

It should be noted that a mark on the issuance of a completed order, confirmed by the customer’s signature, is made on all copies of the BO-5 form.

When registering for the issuance of rental items, as well as receiving money for extending the rental period, repairs, damage to rental items, and so on, the BO-6 form is used.

The obligation - receipt (form code according to OKUD 0790016) - the first copy - is sent to the salon's file cabinet, where it is stored until the rental items are returned. The tear-off spine of this copy is registered in the accumulative sheet of receipt and delivery of revenue and, together with it, is transferred to the accounting department.

A copy of the obligation - receipt (form code according to OKUD 0790017) - the second copy - is given to the tenant to confirm the rented items, payment of the rental cost, as well as control of additional payments and is returned to them at the time of return of the rental items. On the reverse side of this copy, notes are made about payment for the extension of the period, additional payment for damage to rental items and their repair.

In case of repeated or subsequent additional payment, a number is issued, the number of which is affixed in the upper right part of the back side of the form.

When returning rental items, a copy of the obligation receipt remains with the customer. A note on the return of rental items is made on both the first and second copies of the form, and is confirmed by the signatures of the receiver and the client.

The rental of hourly items is documented using a cash register in the BO-9 form with the issuance of a cash register receipt or a tear-off part of the BO-11 form (02) to the customer. It is also possible to use the BO-3 form, depending on the mass nature of the service and the location of the rental point.

This form is used to register pawnshop services when issuing a short-term loan (loan) secured by things or jewelry. The form is filled out by the controller (merchandiser) in triplicate.

Pledge ticket (form code according to OKUD 0790019) - the first copy - is transferred to the pledgor when putting things as collateral and receiving a loan. When the loan is repaid, this copy is returned in exchange for the items handed over, and the following are separated from it:

ü an order to the cash desk, on the basis of which the cashier receives money from the pledgor and issues it to him;

ü payment coupon, on the basis of which the controller (merchandiser) makes an entry in the register of pledge tickets about the issuance of things;

ü a voucher for the storeroom, on the basis of which he issues items and removes them from safekeeping.

A note about payment and redemption date must be made by the cashier on all three coupons. The redemption and delivery of items is confirmed by the pledgor’s signature on the pledge ticket.

Deposit ticket (form code according to OKUD 0790019) - the second copy - after filling out and separating the order to the cashier, is used to compile analytical accounting registers.

Inventory of things (form code according to OKUD 0790020) - the third copy of the form - must be stored along with things in the storage room until they are redeemed by the pledgor. When a coupon arrives at the storeroom, the storekeeper brings the items out to the controller. The controller signs the receipt of items on the control coupon, separates the control coupon from the inventory and passes it to the storekeeper. The controller writes down the final ransom amount in the inventory and, together with the belongings, gives the inventory to the pledgor.

The forms of the first and second copies of the pledge ticket may have a technological application, which may contain a description of the calculations when accepting the pledge and when redeeming things (number of days of pledge, interest on the loan provided, fee for its use, storage fee). The initial sale price agreed with the pledgor at the auction and the expiration date of the grace period for the pledge may also be indicated. The reverse side of these forms may contain the text of the pledge agreement and the signatures of the parties.

Entries in all three copies of the form are made in pen or on a computer; corrections, erasures and additions are not allowed. All signatures on forms must be original.

To register pawnshop services when accepting items (or jewelry) for storage, form BO-8 is used, issued in triplicate by the controller (merchandiser).

A safety receipt (form code according to OKUD 0790021) - the first copy - is issued to the depositor when accepting things for storage. At the end of storage, the safe receipt is returned by the depositor, and the following parts are separated from it:

ü an order to the cash desk, which is the basis for the cashier to receive (issue) money from the donor;

ü payment coupon, on the basis of which the controller (merchandiser) makes an entry in the register of safe receipts for the issuance of things;

ü a coupon to the storeroom, on the basis of which the storekeeper issues items and removes them from safekeeping.

On all coupons, the cashier makes a note that the storage has been paid for.

The delivery of items is confirmed by the signature of the deliverer on a safe receipt, which must be kept in the pawnshop for 5 years.

The safety receipt (form code according to OKUD 0790021) - the second copy of the form - after separating the completed order from it to the cashier, serves as the basis for receiving a storage fee from the deliverer at the time of acceptance of things. The same copy serves as the basis for the accounting department to compile analytical accounting registers.

Inventory of things (form code according to OKUD 0790022) - the third copy - is filled out similarly to the inventory of things form BO-7.

The forms of the first and second copies of the storage receipt, as well as similar forms of the storage receipt of form BO-7, may have a technological application and the text of the storage agreement.

Entries in all copies of this form are made in pen or on a computer; corrections, erasures and additions are not allowed. All signatures on forms must be original.

Form BO-9 (form code according to OKUD 0790024) is issued in two carbon copies and is used in the following cases:

ü for registration of all types of urgent and minor repairs, adjustments, adjustments, for which there is no warranty period, and which are carried out in the presence of the customer, including at home (repair of shoes, sewing knitwear, vehicles, radio and television equipment, household appliances, repair of metal products and the like);

ü when performing photographic work under a contractual form of organization and stimulation of labor.

It should be noted that when using this form of the form, the customer must be issued a cash register receipt or a tear-off part of the “Coupon” of form BO-11 (02). In the “Token number” column of the BO-9 form, enter the number of the cash receipt or the number of the BO-11 form (02).

This form serves as the basis for drawing up a material report for writing off consumed materials, sold products, as well as for calculating wages to performers.

When placing individual orders for repairs and production of jewelry from precious metals and stones, the BO-10DM form is used.

This form is filled out by the receiver in triplicate as a carbon copy.

Work order (form code according to OKUD 0790028) - the first copy - is transferred to production to accompany the order, is the basis for calculating wages to performers and writing off materials. This copy contains a section “Name of work and additional payments”, which reflects additional payments for affixing the sample, postal and other expenses. Also on the first copy there is a special area for sketching.

A receipt (form code according to OKUD 0790027) - the second copy - is issued to the customer and is the basis for receiving the finished product and assessing its quality. When a finished order is issued, this copy is returned to the contractor.

A copy of the receipt (form code according to OKUD 0790027) - the third copy - is issued to the customer along with the finished order. This copy has a warranty card filled out by the contractor.

On all copies of the form a mark is made indicating the issuance of the completed order, which is confirmed by the customer’s signature.

Form BO-11(01) “Output Record Sheet” (form code according to OKUD 0790030) is used to record hairdressing salon services for each performer in men’s and women’s salons, beauty, manicure and pedicure rooms.

The sheets are filled out daily by the foreman and are used to control the receipt of revenue, pay wages to performers, and also to write off consumed materials. After checking the accuracy of the recording of the cost of services, the cashier puts his signature in the appropriate column. Production accounting sheets are subject to daily registration in the “Cashier's Report”.

In the event that a hairdressing salon operates without a cash register, the master must fill out form BO-11(02) “Talon” (form code according to OKUD 0790029). The detachable part of this form is given to the client, and the data of all Coupons used during the shift are recorded in the Production Record Sheet for each master in the column “Item number according to the price list.” When using a cash register, the number of the cash receipt is entered in this column, and form BO-11 (02) is not required.

Form BO-11 (02) “Talon” is used for the provision of all types of household services where the BO-9 form is used, in the absence of cash register equipment.

The form is used when placing orders for laundry services with preliminary and subsequent forms of payment.

The receiver fills out the carbon copy form in triplicate, which are distributed as follows:

Work order (form code according to OKUD 0790032) - the first copy - accompanies the order for production. Based on this copy, material assets are written off and wages are calculated. The first copy contains a tear-off coupon, which is torn off if the order is not completed satisfactorily. If there is no tear-off coupon, the order is sent for re-execution. Upon receipt of the order, the customer evaluates the quality of the order and puts his signature on the back of the first copy.

The receipt (form code according to OKUD 0790031) - the second copy - is given to the customer and is confirmation of the order and its cost. After receiving the order, the receipt remains with the customer and serves as a guarantee document. This copy also contains a tear-off coupon, which is torn off if the order is not completed satisfactorily. The torn coupon remains with the receiver along with the tear-off coupon of the order to control the re-execution of the order. The receipt without a tear-off coupon is returned to the customer.

A copy of the receipt (form code according to OKUD 0790031) - the third copy - is used to record revenue. A copy of the receipt is transferred to the accounting department and serves as a control document for recording receipts and orders.

This form is used in the manufacture of monuments, tombstones, fences and the like. The form can be used for advance payment, as well as for subsequent payment. The form is written out by the receiver in triplicate.

Work order (form code according to OKUD 0790312) - the first copy - is used to accompany the order into production, to write off material assets, to calculate wages. The first copy contains a tear-off coupon, which is torn off if the order is not completed satisfactorily. A work order without a tear-off coupon accompanies the order to production to eliminate defects. On the reverse side, in the case of an individual order, a sketch of the product is made and dimensions are indicated. Upon receipt of the order, the customer evaluates the quality of the work and puts his signature on the back of the order.

The receipt (form code according to OKUD 0790311) - the second copy of the form - is given to the customer, is confirmation of the order, its cost and remains with the customer as a guarantee document after receipt of the order. The warranty period is established by law and is indicated in the lower left corner above the tear-off coupon. In case of unsatisfactory execution of the order, a coupon is also torn off from the receipt. A tear-off coupon from the receipt and from the work order remains with the receiver to monitor the elimination of defects. On the reverse side of the receipt, in the case of an individual order, a sketch is made and the dimensions of the product are indicated.

A copy of the receipt (form code according to OKUD 0790311) - the third copy - is used to record revenue. After making all the necessary entries, a copy is transferred to the accounting department and serves as a control document for recording receipts and orders.

Note!

In the subsequent form of payment, data on payment for the order is entered as a carbon copy into all copies of the order upon payment.

Form BO-13 (02) is used when placing orders for funeral services and only with a preliminary form of payment. This form is written out as a carbon copy in four copies, and the front side is filled out first, then the back.

The work order (form code according to OKUD 0790314) - the first copy - is with the funeral service agent. After completing the work and services, the customer signs on the back side and confirms the amount received from him.

A copy of the work order (form code according to OKUD 0790314) - the second copy of the form - goes into production.

The receipt (form code according to OKUD 0790313) - the third copy - is given to the customer and serves as confirmation of the order and its cost.

A copy of the receipt (form code according to OKUD 0790313) - the fourth copy - is used to record revenue.

If payment was made by bank transfer, payment information is entered into the first, second and fourth copies of this form upon receipt of funds to the funeral service account. In the third copy, that is, in the receipt, the mark “paid” is made and certified by the funeral service agent.

You can find out more about questions regarding strict reporting forms in the book of JSC “BKR-Intercom-Audit” “ Strict reporting forms».

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

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. We have provided a list of these details in the table. 1.

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 are 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.

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.

2. Forms produced by an automated system

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 Government Resolution No. 359).

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.

Strict reporting forms (SRF) are often used by organizations and individual entrepreneurs to make payments to the public. Until recently, there was no separate document regulating the procedure for applying BSO. In this regard, many questions arose, which led to numerous legal disputes.

On April 15, 2005, the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment (hereinafter referred to as the Regulations), approved by Decree of the Government of the Russian Federation dated March 31, 2005 N 171 (hereinafter referred to as the Regulations) came into force Resolution No. 171). The Regulations establish the rules for the approval of forms of forms equivalent to cash receipts, their accounting, storage and destruction, as well as the procedure for making cash payments and (or) payments using payment cards (hereinafter referred to as cash payments) without the use of cash registers in the case of providing services to the public at subject to the issuance of BSO.

When to use BSO

An organization or individual entrepreneur (hereinafter referred to as the organization) has the right to carry out cash payments without the use of cash registers in accordance with Federal Law dated May 22, 2003 N 54-FZ “On the use of cash register equipment when making cash payments and (or) settlements using payment cards”:

when carrying out the types of activities specified in paragraph 3 of Art. 2 (the list of such activities is closed);

located in hard-to-reach areas specified in the list approved by the state authority of the constituent entity of the Russian Federation (clause 3 of article 2);

when issuing a BSO instead of a cash receipt (clause 2, article 2).

The use of BSO becomes possible only if the following restrictions are simultaneously observed:

the organization provides a service. An exhaustive list of types of services to the population is given in the All-Russian Classifier of Services to the Population, approved by Resolution of the State Standard of Russia dated June 28, 1993 N 163;
the form form for this type of service is approved by the Ministry of Finance of Russia (for example, BSO forms for hotel business organizations are approved by Letter of the Ministry of Finance of Russia dated December 13, 1993 N 121, etc.);
the validity period of the approved form has not expired;
the service is provided to the population.

The use of Form N KO-1 "Cash Receipt Order" by organizations as a BSO, according to the author, may entail administrative liability under Art. 14.5 Code of Administrative Offenses of the Russian Federation. This form was approved by Letter of the Ministry of Finance of Russia dated February 24, 1994 N 16-39 as a form of a strict reporting document used in settlements with the population to account for cash. Tax authorities limit the legality of using form N KO-1 as a BSO only to enterprises of the Central Union of the Russian Federation. This position indirectly follows from the content of the Letter of the State Tax Service of Russia dated August 30, 1994 N NI-6-14/320 and statements by representatives of the tax department. However, such letters and statements do not constitute official clarifications on this issue.

Arbitration practice on the issue of application of form N KO-1 as a BSO by organizations not related to enterprises of the Central Union of the Russian Federation developed mainly in favor of the taxpayer (FAS VSO Resolution of July 26, 2005 N A33-5806/2005-F02-3466/05-S1 ; Resolution of the Federal Antimonopoly Service NWZ dated June 29, 2005 N A56-46351/04).

What documents relate to BSO

Strict reporting forms are the documents listed in clause 2 of the Regulations, for example, receipts, tickets, travel documents, coupons, vouchers, and subscriptions. The list of such documents is not closed.

The procedure for approving the BSO form is established in clause 3 of the Regulations. An organization cannot use an independently developed BSO form, but has the right to initiate the appearance of the required form, for example, by contacting the appropriate association representing the interests of entrepreneurs in a certain service sector.

The form of the form is approved by the Ministry of Finance of Russia subject to the following conditions:

the application was received from government authorities, etc.;
The following documents are attached to the application: description of the form (mandatory and additional details characterizing the specifics of the activity); sketch of the form (artistic and graphic design); proposal to ensure the protection of the form from counterfeiting; instructions for filling out the form; recommendations for using the form, as well as a list of services that are supposed to be provided using the form.

Clause 5 of the Regulations lists the details required for all types of forms (except for forms intended for making cash payments for travel on public ground passenger transport (hereinafter referred to as forms for payment for travel) (clause 6 of the Regulations). In addition, all forms must contain information about the manufacturer listed in paragraph.

When can you issue a strict reporting form instead of a cash receipt?

7 Regulations.

According to Letter of the Ministry of Finance of Russia dated September 27, 2005 N 03-01-20/5-193, BSOs must be produced by printing. If the form is prepared, for example, on a computer, the organization may be held liable under Art. 14.5 Code of Administrative Offenses of the Russian Federation.

In accordance with Federal Law dated 08.08.2001 N 128-FZ “On licensing of certain types of activities”, the production of BSOs that are not protected against counterfeiting and the sale of these forms are not subject to licensing. This applies only to forms approved before the entry into force of the Regulations.

Taking into account the requirements of clause 3 of the Regulations, there is a high probability that BSO will be printed only in printing houses that have the appropriate license. At the same time, compliance with clause 10 of the Regulations on the manufacturer’s affixing of the series and number on the form and the inadmissibility of duplicating them on the first copy seems possible only with the centralized issuance of forms.

In addition, it should be taken into account that the form of the form must exactly correspond to the form approved by the Ministry of Finance of Russia. Thus, you cannot add new or delete “extra” details. Clause 9 of the Regulations only provides for the possibility of expanding or narrowing the BSO columns.

Filling rules

According to clause 13 of the Regulations, BSO (except for forms intended for travel payments) are primary accounting documents. Therefore, in accordance with paragraph 1 of Art. 9 of the Federal Law of November 21, 1996 N 129-FZ “On Accounting” there is no need to additionally issue a sales receipt or an acceptance certificate for services provided.

However, based on the current Procedure for conducting cash transactions in the Russian Federation, approved by Decision of the Board of Directors of the Bank of Russia dated September 22, 1993 N 40 (hereinafter referred to as the Procedure), the organization will still need to issue a cash receipt order. The legislation does not establish whether it is necessary to issue an order to receive cash simultaneously with the form, or whether such an order can be issued at the end of the working day (shift) for the entire amount received using the forms. The organization itself must develop rules for processing such transactions and secure them in the administrative documents of the manager (for example, as an appendix to the accounting policy).

The rules for filling out the BSO are defined in clauses 8, 15 and 4 of the Regulations:

in empty lines it is necessary to put a dash;

Forms must be completed clearly and legibly. As with the preparation of cash documents, erasures, amendments and corrections on the form are not allowed;

Damaged or incorrectly completed forms cannot be destroyed. Such a form must be crossed out and attached to the cash report (statement, register) for the day on which it was issued;

At the same time as the original form, at least one copy must be issued (except for forms intended for travel payments). The copy is obtained using carbon or self-copying paper, or the form has tear-off parts. The organization independently decides to issue the buyer a copy of the BSO or its first copy. In practice, most often the organization issues an original and two copies of the form. The first copy is handed over to the buyer, the original form is filed with supporting documents, and the second copy is left for subsequent control;

Clause 4 of the Regulations establishes that for public ground passenger transport, the use of a rolled form of the form is allowed.

Accounting, storage and destruction

Organizations are required to comply with the requirements of the Regulations for recording, storing and destroying SSO.

According to paragraphs 14 and 16 of the Regulations, a book should be kept to record forms by their names, as well as series and numbers. The sheets of such a book must be numbered, laced, signed by the head and chief accountant of the organization, and also sealed.

When organizing records of receipt of forms, it is necessary to comply with the requirements of clauses 17 and 18 of the Regulations:

By order of the manager, an employee is appointed who is entrusted with receiving, storing and issuing forms, as well as accepting cash from the population in accordance with the executed forms. An agreement on full individual financial responsibility is concluded with the appointed employee;

conditions are created to ensure the safety of the BSO: the forms are stored in a safe or in specially equipped rooms under conditions that prevent their damage and theft;

By order of the head, a commission is appointed to receive the forms on the day they are received.

According to clause 20 of the Regulations, the inventory of the BSO should be carried out simultaneously with the inventory of cash and cash documents in the cash desk.

In addition, it is necessary to provide for control over the use of forms (clauses 22 and 21 of the Regulations). It is important to remember that, if possible, different employees of the organization should issue forms and monitor their use.

The procedure for storing and destroying BSO is defined in clause 23 of the Regulations. It is necessary to pay special attention to the fact that copies of used forms should be stored in a systematic form in sealed bags for at least 5 years.

Upon expiration of the established storage period, it will be necessary to conduct an inventory of the BSO. A month after its completion, by order of the manager, it is necessary to create a commission for the destruction of forms. The write-off must be carried out on the basis of the form write-off report drawn up by the commission and approved by the head of the organization.

Incomplete or damaged forms are destroyed in the same manner.

To date, the forms of the book for recording forms, as well as acts of acceptance, inventory and write-off of forms, have not been approved. In this regard, it is recommended to develop them independently and attach them to the accounting policies.

Carrying out calculations

Particular caution should be exercised by the organization at the time of transfer of BSO to the buyer and receipt of funds (clauses 25 and 26 of the Regulations). There are three ways to pay the buyer:

payment for services is made in cash;

services are paid using a payment card;

mixed payment, i.e. Part of the service is paid in cash, and the other part is paid using a payment card.

In any case, you first need to fill out the form, then receive funds or confirmation of payment and, finally, issue the form to the buyer simultaneously with the delivery and return of the payment card.

Responsibility

In accordance with current legislation, failure to issue a BSO, issuance of a form for an amount less than that actually received, or its illegal use are equivalent to non-use of a cash register. Responsibility for this offense is provided for in Art. 14.5 of the Code of Administrative Offenses of the Russian Federation in the form of a fine in the amount of:

for individual entrepreneurs - from 15 to 20 minimum wages;

for officials - from 30 to 40 minimum wages;

for legal entities - from 300 to 400 minimum wages.

In case of non-compliance with the requirements of clause 23 of the Regulations, officials of the organization may be held accountable under Art. 15.11 of the Code of Administrative Offenses of the Russian Federation for violating the procedure and terms of storage of accounting documents and be fined in the amount of 20 to 30 minimum wages.

O.Averina

LLC "Capital Auditor"

Sberbank receipt form PD-4

How create a Sberbank receipt online? Using the Issue-invoice.rf service, you can create a Sberbank Receipt and send it by email. Try right now, without registration, to create and print a Sberbank Receipt in Demo mode.

What else you need to know about Receipt PD-4

What is Sberbank Receipt PD-4?

Receipt PD-4 is a payment document for transferring funds from an individual (buyer) to a legal entity (seller), containing the recipient’s details and the name of payment for goods and (or) services. The payer submits the completed paper receipt form PD-4 to the Sberbank operator for processing.

Required details to fill in Receipt PD-4:
name of the organization or individual entrepreneur;
bank details, current or personal account, cor. account, name of the bank and its BIC;
amount of payment;
date of payment;
Full name and signature of the individual payer.

Sample Receipt PD-4

How to fill out a Sberbank Receipt

Features of the BSO (strict reporting form) in 2018

A payment mark is placed on the bottom and the receipt is returned to the payer. Previously, Sberbank tellers took the top part of the receipt, but now this does not happen and the full receipt with a note about payment (or with a check for payment) is returned to the payer.

Payee's name— the name of the legal entity or entrepreneur is indicated.
Payee's TIN— indicate the TIN of a legal entity or entrepreneur.
Payee's account number— current or personal account number of a legal entity or entrepreneur
Name of the bank— the name of the payee's bank is indicated.
BIC— the BIC of the payee’s bank is indicated.
Cor./ac.— indicates Cor.sch. payee's bank.
Payment Description— indicate the full name of the payment
FULL NAME. payer— the full name of the payer is indicated.
Payer's address— the full address of the payer is indicated.
Amount of payment— indicate the payment amount including VAT.
Amount of service fee- in practice it is not filled in, it remains empty.
Total— the total amount is indicated (payment amount + service fee amount).
date— the current date of payment is indicated.
Payer (signature)- mandatory signature of the payer.
The lower part of the receipt is filled out similarly to the upper part and must be identical to it.

FORM AND SAMPLE OF STRICT REPORTING FORM

To determine which form you need to use, you need to check to see if there is a current approved form for your type of business. The type of services is determined by the All-Russian Classifier of Services to the Population (OKUN). In this regard, the use of certain types of strict reporting forms is carried out in accordance with OKUN codes.

If there is such a form, then you need to use it, and if not, you will have to develop the form yourself.

A self-developed BSO form must contain all the following details (clause 3 of the Regulations on cash payments without cash register):
— name of the BSO (for example, “Receipt for payment for the use of a passenger taxi”);
— six-digit number and BSO series;
— name and legal form (for example, LLC) of the organization that issued the BSO;
— TIN and location of the organization that issued the BSO;
— type and cost of the service for which the BSO is issued;
— the amount of payment, that is, the amount upon receipt of which a BSO is issued;
— date of payment in cash or using plastic cards;
— the date of compilation of the BSO, which must coincide with the date of payment;
- position, full name the person who accepted the money and his handwritten signature;
- seal of the organization. It is impossible to apply a seal to the form using a typographic method (clause 5 of the Letter of the Federal Tax Service dated September 10, 2012 N AS-4-2/14961@).

The BSO must either have detachable parts, or when filling it out, a copy of the BSO must be drawn up at the same time (clause 8 of the Regulations on cash payments without cash registers).

BSO must be produced using a printing method. In this case, the following data must be indicated on the forms (clauses 4, 9 of the Regulations on cash payments without cash register):
— abbreviated name, address and TIN of the printing house;
— order number, year of execution and BSO circulation.

Forms produced by the organization itself using a computer and a printer, as well as cash receipt orders (CROs) are not BSO and cannot replace a cash register check (clause 3 of the Federal Tax Service Letter dated September 10, 2012 N AS-4-2/14961@, p. 3 Letters of the Federal Tax Service for Moscow dated September 21, 2007 No. 22-12/091498).

Requirements for strict reporting forms

COMPLETING STRICT REPORTING FORMS

The strict reporting form (SRF) must be filled out clearly and legibly; corrections are not allowed. An incorrectly completed form is considered damaged and must be handed over to the employee responsible for storing the BSO (clause 10 of the Regulations on cash payments without cash registers).

When paying for services in cash or by plastic card, the employee responsible for conducting cash payments (clause 20 of the Regulations on cash payments without cash register):
1) fills out the BSO, but does not yet put a personal signature on it;
2) receives money from the client, names its amount and places it separately in front of the client. When paying with a plastic card, inserts the card into a device for reading information from payment cards and receives confirmation of payment;
3) signs the BSO (except for the BSO approved for cultural institutions);
4) keeps a copy (tear-off part, spine) of the BSO for himself and issues the BSO to the client:
- if services are paid for in cash - along with the change, indicating its amount;
- if services are paid for with a plastic card - together with a document confirming the transaction with a plastic card;
5) at the end of the working day (shift) presents copies (tear-off parts, counterfoils) of all BSO issued to clients to the cashier or chief accountant of the organization simultaneously with the transfer of cash proceeds;
6) after formalizing the acceptance of cash, transfers copies (tear-off parts, counterfoils) of the BSO issued to clients and damaged forms to the person responsible for the storage of the BSO.

ACCOUNTING FOR STRICT REPORTING FORMS

In accounting, BSO is reflected in off-balance sheet account 006 “Strict reporting forms” in a conditional valuation. It is easier to evaluate BSO in the amount of actual costs for their production.

In tax accounting, expenses for the purchase of BSO from organizations applying the general taxation regime will reduce taxable profit as part of other expenses. And VAT on them can be safely deducted if there is an invoice from the printing house.

And simplified organizations can take into account the costs of SSO as part of either material or office expenses.

Responsibility for violations when using strict reporting forms

If, when making cash payments without a cash register, an organization (individual entrepreneur) does not issue a strict reporting form or issues it for a smaller amount, such a violation is equivalent to cash payments without a cash register. Responsibility for such an offense is established by Art. 14.5 Code of Administrative Offenses of the Russian Federation.

Sale of goods, performance of work or provision of services by an organization, as well as by a citizen registered as an individual entrepreneur, in the absence of established information about the manufacturer (performer, seller) or other information, the mandatory provision of which is provided for by the legislation of the Russian Federation, entails a warning or the imposition of an administrative fine:
— for citizens in the amount of 1,500 to 2,000 rubles;

Failure to use cash register equipment in cases established by federal laws, the use of cash register equipment that does not meet the established requirements or is used in violation of the procedure and conditions for its registration and use established by the legislation of the Russian Federation, as well as refusal to issue it at the request of the buyer (client) in In the case provided for by federal law, a document (sales receipt, receipt or other document confirming the receipt of funds for the relevant goods (work, service)) shall entail a warning or the imposition of an administrative fine:
— for citizens in the amount of 1,500 to 2,000 rubles;
- for officials - from 3,000 to 4,000 rubles;
— for legal entities — from 30,000 to 40,000 rubles.

Copy - receipt

Page 1

Copies of land tax receipts for all payers can be kept in the local administration if it itself maintains personal accounts of payers. Cash received from citizens to pay land taxes is transferred to the district budget. The transfer is made by submitting money and a payment order to the bank by the local administration. It indicates the section, paragraph or budget classification code and to which budget the tax should be credited. Money can also be transferred by mail to the appropriate section and paragraph of the district (city) budget.

The third copy (copy of the receipt) is used to record revenue. Minor shoe repairs in the presence of the customer are drawn up on form BO-9 Cash receipt receipt, and the customer is given a tear-off part of form BO-11 (02) or a receipt from a cash register.

How to work correctly with strict reporting forms

The third copy (copy of the receipt) is used to record cash revenue.

The third copy (copy of the receipt) is attached to the cash report to record revenue. In addition, this copy has a warranty card, which is given to the customer.

They check the existence of grounds for entries in this account: copies of bank (postal) receipts for the delivery of money, and when transferring funds - an advice note from the enterprise indicating the number, date, amount, name of the bank institution or post office that accepted the transfer.

The basis for such records in accounting should be: when delivering proceeds - a copy of the collector's (mail) receipt for the delivery of money, and when transferring funds - an advice note from the enterprise indicating the number, date, amount, name of the bank institution or post office that accepted the transfers.

State Library (Leningrad 11, Sadovaya, 18) with a copy of the receipt for the submitted translation or the receipt itself certified by mail.

Personal accounts also keep records of amounts of money received by the tax collector from payers using copies of receipts (form No. 24) and submitted to bank institutions using accompanying statements.

By this date, all self-employed people are required to fill out and send final tax returns to the tax department in a certain form, to which employed taxpayers are required to attach a copy of the employer’s receipt indicating the amount of salary and taxes withheld from it. Simultaneously with sending the declaration, the taxpayer is obliged to repay the existing debt. Often payments made in advance during the year exceed the total amount payable to the treasury. Then the tax department quickly returns the excess amount.

When the consumer hands over the meter to a workshop or department, he is given one copy of the receipt, on which a stamp is placed as a replacement for the stolen one. A copy of the meter acceptance receipt remains at the department for further paperwork for meter restoration. Based on the receipt, department inspectors issue an order to install the meter. After the order is issued and executed, the receipt is canceled and stored together with the executed order. The relevant columns of the order indicate the receipt number and the date of its issue.

All amounts of income tax and sanctions presented for payment are paid by citizens to the budget through the Savings Bank, which issues them receipts. Copies of receipts are received by the financial authorities and then transferred to the tax authorities.

St. Petersburg, MFO 161002, a copy of the receipt (payment order) is attached.

But the documents have been prepared. The executive committee may conduct a legal examination of them, then you will have to pay a registration fee (through Sberbank) in the amount of 750 or 2000 rubles. Make a copy of the payment receipt.

The third copy (copy of the receipt) is used to record revenue. For the subsequent form of payment, the order payment information is entered as a carbon copy in all three copies when paying for the order. Then a copy of the receipt is transferred to the accounting department of the enterprise according to the register and serves as a control document for both the accounting of the receipt and the accounting of orders.

Pages: 1 2

Hello!

BSO - Strict reporting form according to 54-FZ.

Please tell me, when filling out a strict reporting form, which part should be given to the client: the first is the original, or the second, which is filled out using a carbon copy? And also, how is the cash book maintained when using BSO? Are entries in it made according to BSO numbers or are they issued by receipt orders? Thank you!!!

You are being advised

Mazurina L.A.

tax consultant

Galina Ivanovna

accounting and legal consultant

Hello, Natalia!

If you fill out the BSO as a carbon copy, then you give the original to the buyer, and keep the copy for yourself.

A cash book is not required for maintaining BSO records; in accordance with Resolution No. 359, accounting of strict reporting document forms is kept in the book of strict reporting forms. The form of the accounting book of strict reporting document forms for commercial organizations and individual entrepreneurs is not established by law. However, in practice, these entities can use registers that are developed for budgetary institutions, or develop book forms for recording forms of strict reporting documents on their own, however, in this case, the organization or individual entrepreneur will need to indicate all the necessary details to generate complete and reliable information on recording forms strict reporting documents. Such details, in particular, are:

in the title section of the book:
the name of the organization indicating its organizational and legal form or the surname, name, patronymic of an individual entrepreneur;
date of opening and closing of the book;
conditional valuation, in which forms of strict reporting documents are accepted for accounting;
number of the accounting account on which the registration of these transactions is carried out;
the name of the strict reporting form, as well as its number, if the legislation of the Russian Federation provides for a unified form of a strict reporting document form.
The tabular part of the book indicates:
date of receipt of strict reporting forms;
information about the persons who transferred and received strict reporting document forms;
a document on the basis of which strict reporting forms are accepted by an organization or an individual entrepreneur (as a rule, such a document is an act that is drawn up when accepting strict reporting document forms in the presence of a specially created commission);
the number of strict reporting forms accepted by the organization, their series;
consumption of strict reporting forms;
signature of the person who issued the strict reporting document form;
information about the balance of strict reporting document forms;

Sincerely,
Larisa Alexandrovna

Which part of the BSO should you give to the client, and which part should you keep for yourself? This question is asked by many businessmen who still have the right not to use cash register equipment (hereinafter referred to as CCT). Read more about the procedure for registering a transaction using strict reporting forms (SSR) in our article.

NOTE! Organizations and individual entrepreneurs providing services to the public have the right not to use cash registers and continue to use the “old” BSO only until 07/01/2019, and from this date they must begin issuing cash register or BSO checks to clients generated using similar equipment. An exception is the catering sector, whose enterprises (except for individual entrepreneurs without employees). The article discusses the procedure for using the old type BSO, which will no longer be in force from 07/01/2019.

How is a transaction completed using BSO?

In accordance with the Decree of the Government of the Russian Federation “On the procedure for making cash payments...” dated 05/06/2008 No. 359, the provision of services to the population, carried out using cash without the use of cash registers, must be accompanied by the registration of BSO, which are equivalent to cash receipts.

Using BSO, in particular, the following documents are drawn up:

tickets;
vouchers;
receipts;
travel documents,
season tickets;
coupons, etc.

You can learn about the maximum amount of cash payments between companies from the article “What is the maximum amount of cash payments between legal entities?” .

Basic details of the BSO

According to the information letter of the Ministry of Finance “On the procedure for approving forms of strict reporting forms” dated August 22, 2008, any BSO, with minor exceptions listed in paragraphs. 5, 6 of Resolution No. 359, can be produced by organizations on an individual basis. In this case, care must be taken that the BSO contains the basic details (clause 3 of Resolution No. 359):

name of the form, series and 6-digit number;
company name or full name;
legal address of the seller;
TIN of the enterprise or individual entrepreneur;
name of the service provided;
cost of the service in rubles;
the amount that was paid in cash and/or by payment card;
date of drawing up the settlement document and making the payment;
position and full name of the person who is responsible for drawing up the document and carrying out the business transaction, personal signature and, if available, the seal of the company (IP);
other details necessary to better reflect the specifics of the transaction being performed.

According to the conditions contained in paragraph 4 of Resolution No. 359, enterprises (IP) must ensure the production of BSO either by printing (with the manufacturer’s imprint on each form) or by generating a document using automated methods (on a computer). Continuous numbers and series are printed on printing forms by the manufacturer. The series and BSO number can be duplicated only on a copy or a tear-off spine (clause 9 of Resolution No. 359).

In accordance with paragraph 8 of Resolution No. 359, the BSO must be drawn up taking into account the fact that another copy of the document is being filled out at the same time, or it is necessary that the form has a detachable part, except in cases where all the details of the document are filled out by typographical or electronic means.

Which copy of the BSO is given to the client?

In accordance with paragraphs. 18, 19 of Resolution No. 359, an organization or individual entrepreneur, when providing services for cash (including when using a payment card), when preparing documents for BSO without a cash register, must ensure the safety of bound books with receipts, copies (or stubs, if used forms with a tear-off line).

In paragraph 20 of Resolution No. 359, among the rules for applying BSO when paying in cash, it is stated that a document confirming the receipt of cash (or payment by payment card), signed by the cashier, must be handed over to the client.

A generalized analysis of these two norms indicates that the client is given the original BSO document, while the seller retains either a copy with the client’s signature or the spine (if the form is issued with a tear-off line).

Results

Until 07/01/2019, organizations or individual entrepreneurs, when processing transactions (providing services) for cash or with the condition of payment by payment cards, can, without using a cash register, accept money by issuing a BSO. The BSO form can be developed by the seller independently, provided that all the necessary details are included in it.

The BSO is issued after receiving cash from the client or when using a payment card at the time of payment. Together with the change (card), the seller returns a duly executed payment document with his signature. The client is given the original payment document or a tear-off receipt, and the seller remains with a copy of the document or a tear-off receipt. The seller must retain these documents for 5 years.

You will learn more about the storage period of such documents from the article

A.S. Kolosovskaya, tax consultant

How to work correctly with strict reporting forms

The procedure for registration, storage, destruction of BSO and reflection of transactions with them in accounting

As you know, organizations and entrepreneurs providing services to the public have the right to issue strict reporting forms (SSR) to customers instead of cash register checks )clause 2 art. 2 of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) settlements using payment cards” (hereinafter referred to as the CCP Law).

In this article we will look at how to correctly work with such forms from the moment of their acquisition until destruction, as well as how to reflect the movement of BSO in accounting and tax accounting.

The form depends on the type of service

To determine which form you need to use, you need to check to see if there is a current approved form for your type of service. If there is such a form, then you need to use it, and if not, you will have to develop the form yourself O pp. 3, 5, 7 Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment, approved. Decree of the Government of the Russian Federation dated May 6, 2008 No. 359 (hereinafter referred to as the Regulations),. Let us recall that whether a type of activity belongs to services provided to the population is determined by the All-Russian Classifier of Such Services (OKUN )All-Russian classifier of services to the population OK 002-93, approved. Resolution of the State Standard of Russia dated June 28, 1993 No. 163.

BSO forms approved “from above”

For certain types of services, BSO forms can be developed and approved by any federal government agency And pp. 5-7 Provisions. For example, the Ministry of Transport has the right to establish forms of air tickets and other documents used in the provision of services for air transportation of passengers, baggage, cargo V clause 4 art. 105 of the Air Code of the Russian Federation; subp. 5.2.3 clause 5 of the Regulations on the Ministry of Transport of the Russian Federation, approved. Decree of the Government of the Russian Federation dated July 30, 2004 No. 395; Order of the Ministry of Transport of Russia dated May 18, 2010 No. 116.

The following are currently in effect BS approved by the Ministry of Finance ABOUT clause 3 of the Regulations... approved. Decree of the Government of the Russian Federation of March 31, 2005 No. 171 (lost force) :

receipt for insurance premium (payment )approved By Order of the Ministry of Finance of Russia dated May 17, 2006 No. 80n;
receipt for payment for gasification and gas supply services I approved By Order of the Ministry of Finance of Russia dated 02/09/2007 No. 14n;
tourist package A approved By Order of the Ministry of Finance of Russia dated July 9, 2007 No. 60n;
deposit ticket and safety receipt I approved By Order of the Ministry of Finance of Russia dated January 14, 2008 No. 3n;
receipt for payment for veterinary services G approved By Order of the Ministry of Finance of Russia dated 04/09/2008 No. 39n.

Now about how to use the old BSOs, approved even before the entry into force of the current Regulations on cash payments without CC T:

BSO approved by the Ministry of Finance during the period of validity of the old Regulations on cash payments without cash registers (from 04/12/2005 to 05/20/2008) must be used by everyone who provides the types of services for which these forms were developed And clause 2 of the Decree of the Government of the Russian Federation of May 6, 2008 No. 359; clause 3 of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment, approved. Decree of the Government of the Russian Federation of March 31, 2005 No. 171 (lost force);
BSO approved before 04/12/2005 could only be applied until 12/01/200 8clause 2 of the Decree of the Government of the Russian Federation of May 6, 2008 No. 359; Letter of the Ministry of Finance of Russia dated 06/09/2009 No. 03-01-15/6-291. Although even now there are still organizations that use such outdated forms of BSO. For example, there are hotels that issue invoices to their guests upon receipt of payment in form No. 3-G Order of the Ministry of Finance of Russia dated December 13, 1993 No. 121. However, the Ministry of Finance explains that this form of form can no longer be used as a strict reporting document. T Letters of the Ministry of Finance of Russia dated 08/07/2009 No. 03-01-15/8-400, dated 01/19/2009 No. 03-01-15/1-11.
As a result, those who continue to use outdated BSO are fined by tax authorities under Art. 14.5 of the Code of Administrative Offenses of the Russian Federation for non-use of cash registers. However, they lose sight of the fact that old forms usually contain all the necessary details. Therefore, in most cases, courts cancel the fine, explaining that the only requirement for the form is that it contains the required details V Resolution of the Federal Antimonopoly Service of the Eastern Military District dated June 10, 2009 No. A39-649/2009; FAS DVO dated March 25, 2009 No. F03-997/2009; FAS MO dated July 7, 2009 No. KA-A41/5848-09; FAS NWO dated October 19, 2009 No. A44-1605/2009; FAS CO dated 04.08.2009 No. A62-2237/2009. True, there is also a court decision in favor of the tax authorities V Resolution of the Federal Antimonopoly Service No. F03-2286/2009 dated June 3, 2009. However, having recognized that there was an offense, the court nevertheless released the service provider from liability due to the insignificance of the crime. O Art. 2.9 Code of Administrative Offenses of the Russian Federation;
old SSRs can also be used if the authority empowered to approve SSR forms has not yet developed them l clause 2 of the Decree of the Government of the Russian Federation of May 6, 2008 No. 359.

BSO forms developed independently

If you find out that there is no mandatory BSO form for your services (and in most cases this is exactly the case), then since May 2008 you have the right to independently develop a BSO form ABOUT Information letter from the Ministry of Finance of Russia dated August 22, 2008. It is only important to include in the BSO all the mandatory details listed in the Regulations And clause 3 of the Regulations. That is, there cannot be fewer details than indicated, but you can add additional details to the BSO O subp. "k" clause 3 of the Regulations. However, you should not be particularly zealous with additional details. After all, even if you, having filled out all the required details, do not fill in the additional details you entered, then the court could theoretically equate this to failure to issue a BSO and you will be fined for not using the CC T Art. 14.5 Code of Administrative Offenses of the Russian Federation.

The layout of the details in the form is also left to the service providers.

If there is no mandatory BSO form for your services, develop it yourself in compliance with the requirements of the Regulations and approve it by order of the organization. You can take the old BSO form as a sample, removing from there references to the details of the regulatory document that approved the form and the OKUD code. This will save you from unnecessary legal disputes about the legality of using old BSO forms.

And one more requirement common to all forms: the form must allow simultaneous filling out of a copy of the form or have a tear-off part b clause 8 of the Regulations.

Mandatory BS details ABOUT clause 3 of the Regulations :

name of the document, its six-digit number and series;
name and legal form - for organization or f. And. O. - for an entrepreneur;
the location of the permanent executive body of the organization, and if there is none, of another body or person that has the right to act on behalf of the organization;
TIN of the organization or entrepreneur that issued the document;
type and cost of service;
amount of payment;
dates of calculation and preparation of the document;
position, f. And. O. the person responsible for the transaction, his personal signature, the seal of the organization or entrepreneur.

Except when:

<или>the authority that developed the form also established a special procedure for filling it out I subp. "a" clause 8 of the Regulations;
<или>all BSO details are filled in typographically during its manufacture And subp. "b" clause 8 of the Regulations;
<или>all BSO details are filled in electronically e subp. “c” clause 8 of the Regulations.

Can a cash receipt order (PKO) )unified form No. KO-1, approved. Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88 replace BSO?

The PKO and the receipt for it can be used as a BSO if they are produced in a printing house and they contain all the details required for a BSO. Many courts also think the same. s see, for example, Resolution of the Federal Antimonopoly Service ZSO dated 05.11.2009 No. A45-10533/2009; FAS PO dated 08.10.2009 No. A65-12792/2009. True, the existence of legal disputes shows that such actions are not approved by the tax authorities. There is also a court decision not in favor of the organization And Resolution of the Federal Antimonopoly Service NWZ dated September 3, 2009 No. A21-1389/2009.

In addition, if your cash receipt orders are not just primary cash documents, but also BSO, then you will have to draw up, store and account for them in the same way as strict reporting forms. So it’s safer to develop the form yourself and use it.

How to make BSO

Strict reporting forms must be prepared b clause 4 of the Regulations:

<или>in a typographical way;
<или>using automated systems.

BSO printing houses have printed before. Let us only remind you that the printing BSO must additionally indicate information about the manufacturer (abbreviated name, tax identification number, location, number and year of order, circulation )clause 4 of the Regulations, clause 9 of the Regulations.

What is an automated system? In fact, it is the competence of the Ministry of Industry and Trade to provide clarification on this issue. A Letters of the Ministry of Finance of Russia dated 08/03/2010 No. 03-01-15/6-170, dated 02/03/2009 No. 03-01-15/1-43, dated 03/06/2009 No. 03-01-15/2-96. He hasn't issued any clarification yet.

The Regulations establish only the requirements for the automated system, according to which it must A clause 11 of the Regulations:

have protection from unauthorized access;
identify, record and store all transactions with the form for at least 5 years;
save the unique number and series of the form.

At the same time, regulatory authorities believe that an ordinary computer is not suitable for the production of BSO. The reason is that it does not provide protection, recording and storage of information about the form. According to the Ministry of Finance and tax authorities, the automated system must meet the requirements for cash registers e Letters of the Ministry of Finance of Russia dated November 25, 2010 No. 03-01-15/8-250, dated February 3, 2009 No. 03-01-15/1-43; Letter of the Federal Tax Service of Russia for Moscow dated November 30, 2009 No. 17-15/126038.

So this question still remains open.

We buy, store and destroy BSO

Attention

A damaged form cannot simply be thrown away. It must be crossed out and attached to the accounting book blank V clause 10 of the Regulations.

First, you need to select the employee responsible for SSR. An agreement on full financial responsibility must be concluded with such an employee. And Art. 244 Labor Code of the Russian Federation; clause 14 of the Regulations. He will receive BSOs, take them into account in a special book, be responsible for their safety, fill them out himself or give them to those employees who receive cash as payment for services. The responsible employee must accept the purchased forms in the presence of a commission created by order of the head, checking the number of forms, series and numbers with the data in the printing invoice. Based on the results of acceptance, the commission draws up an act of acceptance of the forms in any form, and the responsible employee records their arrival in the BS accounting book ABOUT pp. 13, 15 Regulations. And when handing over the forms to the employee who will directly pay the clients, the person responsible for the forms indicates in the BSO accounting book the consumption and balance of the forms.

Let’s say right away that if you issued a BSO immediately after the provision of the service and the proceeds ended up in the cash book for that day, then no one will be able to hold you administratively liable just for the lack of a BSO accounting book and acts on their acceptance and destruction. T Art. 14.5, art. 15.1 Code of Administrative Offenses of the Russian Federation. And since the acts and book of accounting of the BSO are not primary documents and not accounting registers, you can be fined under Art. 120 of the Tax Code of the Russian Federation, the tax authorities will also not succeed.

However, for this reason, you should not refuse to draw up a book and act on the destruction of the BSO. After all, the organization itself is primarily interested in their design. You also need to control the number of forms that employees have. But a service is not a product, and inventory can reveal little. Whereas the BSO accounting book immediately shows that you, for example, handed over 100 forms to an employee who accepts money from customers for services, but only 80 were returned to you. This means that the employee will have to explain where he put the remaining 20 forms. In our opinion, what can really be neglected is the act of accepting the forms - to accept the BSO, an accounting book and an invoice for the forms issued by the printing house are quite sufficient.

There is no unified form of the BSO accounting book, so you can develop it yourself, or you can take the form from the GME Guidelines TO Appendix No. 6 to the Instructions for the use, production, storage, and recording of strict reporting documents (Appendix No. 2 to the Minutes of the GMEC meeting dated June 29, 2001 No. 4/63-2001) or use the book form approved by the Ministry of Finance for public sector employees V Order of the Ministry of Finance of Russia dated September 23, 2005 No. 123n. Its sheets must be numbered, laced, signed by the manager and chief accountant and sealed with the seal of the organization And clause 13 of the Regulations.

We warn the employee

Filling out not all details of the BSO is equivalent to its failure to issue it, which will lead to the imposition of a fine for non-use of the CC T Art. 14.5 Code of Administrative Offenses of the Russian Federation; clause 4 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 31, 2003 No. 16; clause 3 of the Regulations; Resolution of the Federal Antimonopoly Service of the Far East Branch of February 28, 2007 No. F03-A51/07-2/123; FAS North Caucasus Region dated April 29, 2009 No. A32-18480/2008-56/286-13AZH:

for organization - from 30,000 to 40,000 rubles;
for an employee whose job responsibilities include issuing BSO - from 1,500 to 2,000 rubles.

There are no complex requirements for the procedure for storing BSO - it is enough if you store the forms in a safe, which must be sealed at the end of each working day b clause 16 of the Regulations. In addition, the inventory of forms must be carried out simultaneously with the inventory of cash in the cash register. e clause 17 of the Regulations; pp. 3.39, 3.40, 3.41 Methodological guidelines for inventory of property and financial obligations, approved. By Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49; pp. 37, 38 Procedure for conducting cash transactions in the Russian Federation, approved. By decision of the Board of Directors of the Central Bank of the Russian Federation dated September 22, 1993 No. 40.

Copies and spines of used and damaged forms, packed in sealed bags, must be stored for at least 5 years from the end of the year in which they were used. When this period ends and a month has passed since the last inventory of the BSO, they can be destroyed by creating a commission and drawing up an act of destruction of the blanks V clause 19 of the Regulations, clause 1.4 of the List of standard management archival documents generated in the process of activities of state bodies, local governments and organizations, indicating storage periods, approved. By Order of the Ministry of Culture of Russia dated August 25, 2010 No. 558. You can develop the form of such an act yourself or take the form of the act developed for state employees. V Appendix No. 2 to the Instructions for Budget Accounting, approved. By Order of the Ministry of Finance of Russia dated December 30, 2008 No. 148n.

We take into account the BSO

IN accounting BSO is reflected in off-balance sheet account 006 “Strict reporting forms” in a conditional valuation e Chart of accounts for financial and economic activities of organizations, approved. By Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n. It is easier to evaluate BSO in the amount of actual costs for their production.

Previously, GMEC recommended that purchased BSOs be first accounted for in account 10 “Materials” at their actual cost and, as they are used, written off to the expense account A Instructions for the use, production, storage, and recording of strict reporting documents (Appendix No. 2 to the Minutes of the GMEC meeting dated June 29, 2001 No. 4/63-2001). However, this, firstly, complicated accounting. And secondly, it generally contradicted the purpose of account 10, since BSOs themselves do not have any value, and therefore they can hardly be called inventories. For these reasons, it is incorrect to use account 10 for BSO accounting. Typically, the cost of the forms immediately upon posting them is included in the costs by posting: the debit of account 26 “General business expenses” (or 44 “Sales expenses”) and the credit of account 60 “Settlements with suppliers and contractors”.

Or office expenses V subp. 17 clause 1 art. 346.16 Tax Code of the Russian Federation; Letter of the Ministry of Finance of Russia dated May 17, 2005 No. 03-03-02-04/1/123.

Example. Accounting for strict reporting forms

/ condition / Artel LLC repairs shoes on orders from individuals (household services to the public).

08/01/2010 accountant-cashier V.L. Orionova received from the printing house (according to the invoice dated 08/01/2010 No. 509) 1000 receipts (BSO), according to which the company accepts cash proceeds.

The cost of printing services is 1062 rubles. (including VAT 162 rubles). Series of LH forms, numbers from 000001 to 001000.

The next day, 08/02/2010, 70 forms were handed over to shoemaker A.V. Merkuryev, who provides shoe repair services and accepts payments from customers. The shoemaker's right to receive strict reporting forms in the accounting department is provided for by order of the head of the LLC dated January 11, 2010 No. 5. On August 2, 2010, the shoemaker handed over five copies of receipts for payment for shoe repair services. In addition, the shoemaker spoiled two receipts and also handed them over to the accounting department.

/ solution / For off-balance sheet account 006, the organization opened sub-accounts: 006-1 “Receipt forms in the accounting department”, 006-2 “Receipt forms from the contractor”. Off-balance sheet accounting of BSO is carried out in the amount of actual costs. The cost of 1 form is 0.9 rubles.
((1062 rub. - 162 rub.) / 1000 pcs.).

Receiving forms from the printing house and issuing them to shoemaker V.L. Orionova reflected in the BSO accounting book. She also included damaged forms with the book.

Book of registration of receipt forms for the provision of repair services for 2010

date			From whom it was received and to whom it was released	Basis (name, number and date of the document)	Coming		Consumption			Remainder
number	month	year	From whom it was received and to whom it was released	Basis (name, number and date of the document)	quantity	series and form number	quantity	series and form number	signature of the person receiving the forms	quantity	series and form number
1	2	3	4	5	6	7	8	9	10	11	12
01	08	2010	Printing house	Consignment note dated 01.08.2010 No. 509	1000	LH 000001 - LH 001000	-	-	-	1000	LH 000001 - LH 001000
02	08	2010	A.V. Merkuryev	Order of the head dated January 11, 2010 No. 5	-	-	70	LH 000001 - LH 000070		930	LH 000071 - LH 001000

Let's see what entries the accountant of Artel LLC needs to make in order to reflect the transactions in the accounting records.

Contents of operation	Dt	CT	Amount, rub.
On the day of purchase of receipts (01.08.2010)
The costs of purchasing receipts are reflected (1062 rub. – 162 rub.)	26 “General business expenses”		900,0
VAT reflected on receipts		60 “Settlements with suppliers and contractors”	162,0
VAT on receipts is accepted for deduction	68-VAT	19 “Value added tax on acquired assets”	162,0
Receipts in conditional valuation are accepted for off-balance sheet accounting (0.9 rub. x 1000 pcs.)			900,0
On the day of issuing receipts to the shoemaker (08/02/2010)
Receipts were issued to the shoemaker (0.9 rub. x 70 pcs.)		006-1 “Receipt forms in accounting”	63,0
Receipts were issued to the shoemaker (0.9 rub. x 70 pcs.)			63,0
The shoemaker reported on used and damaged receipts ((5 pcs. + 2 pcs.) x 0.9 rub.)		006-2 “Receipt forms from the performer”	6,3

Do not forget that even if you apply UTII for household services to the population and do not use cash registers, then you need to use BS ABOUT pp. 2, 2.1 art. 2 of the Law on CCP. Otherwise, tax authorities may fine you in the same way as for not using a cash register. A Art. 14.5 Code of Administrative Offenses of the Russian Federation.

Which copy of the BSO is issued to the client. Strict reporting forms

1. Basic concepts and legislative framework

2. BSO and OKUN

3. Form of strict reporting form

4. Where to order BSO?

5. Documents for recording strict reporting forms

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

When to use BSO

What documents relate to BSO

When can you issue a strict reporting form instead of a cash receipt?

Filling rules

Accounting, storage and destruction

Carrying out calculations

Responsibility

Sberbank receipt form PD-4

What else you need to know about Receipt PD-4

What is Sberbank Receipt PD-4?

Sample Receipt PD-4

How to fill out a Sberbank Receipt

Features of the BSO (strict reporting form) in 2018

Other document forms

FORM AND SAMPLE OF STRICT REPORTING FORM

Requirements for strict reporting forms

COMPLETING STRICT REPORTING FORMS

ACCOUNTING FOR STRICT REPORTING FORMS

Responsibility for violations when using strict reporting forms

Copy - receipt

How to work correctly with strict reporting forms

Hello!

BSO - Strict reporting form according to 54-FZ.

How is a transaction completed using BSO?

Basic details of the BSO

Which copy of the BSO is given to the client?

Results

How to work correctly with strict reporting forms

The procedure for registration, storage, destruction of BSO and reflection of transactions with them in accounting

The form depends on the type of service

BSO forms approved “from above”

BSO forms developed independently

How to make BSO

We buy, store and destroy BSO

Attention

We warn the employee

We take into account the BSO

Example. Accounting for strict reporting forms

Book of registration of receipt forms for the provision of repair services for 2010