What is a strict reporting form (SRF). Rules for filling out and applying strict reporting forms in the activities of individual entrepreneurs and LLCs. What is a BSO for a simplified tax system?

A strict reporting form is a tool available to the management of companies working with clients. Entrepreneurs who develop small or medium business can choose a simplified taxation option. The company does not have to install a cash register; it is enough to provide visitors with a reporting sheet. Paper is used when interacting with private traders and individual entrepreneurs; to pay with organizations you will need a cash receipt. What is a strict reporting form for individual entrepreneurs and where to purchase it is described in the article.

What information is indicated in the BSO

A strict reporting form is a paper that is approved by the authorized commission of the Ministry of Finance of the Russian Federation. The commission reviews all sample forms provided by organizations. In the BSO example, information such as:

• title, series and document number;
• organization details;
• information about the employee filling out the strict reporting sheet;
• company seal and signature of the responsible employee;
• list and price of services provided;
• payment made in cash or plastic card;
• day of drawing up receipts and time of payment of forms;
• additional information that characterizes the specified services.

Not all types of forms are approved by the Ministry of Finance of the Russian Federation, but they are suitable for settlements with a client or organization. A strict reporting receipt is drawn up in accordance with the requirements of the regulatory authority, accounting procedures, standards for storing and issuing sheets.

Where can you buy BSO?

The entrepreneur is responsible for preparing a strict reporting form; there are contradictions in the legislation regarding where to get the BSO. The document is purchased at a printing house; you can use an automated system that does not require subsequent contact with the tax office. BSO for individual entrepreneurs is obtained in two ways:

• printing of leaflets in a printing house, their preparation must comply with the requirements of the Ministry of Finance of the Russian Federation. Before downloading the paper on the Internet, you should carefully study the contents of the form. The entrepreneur will be provided ready-made templates There are two types of strict reporting forms - standard and tear-off.
• with the help software, which works like a cash register, but with different functionality. The automated system stores information on each printed sheet. The system guarantees the safety of information for a period of five years. The device independently fills out the BSO and performs numbering indicating the current series.

The Ministry of Finance recommends ordering a strict reporting form for individual entrepreneurs from a printing house. However, there are no specific requirements for a printing house to produce similar documents, but the printing house must have a printing certificate. It is worth consulting with government agencies where to get BSO for individual entrepreneurs, so as not to violate the law.

Rules for filling out the BSO

After filling out the strict reporting receipt for the individual entrepreneur, the person in charge provides a copy to the client, and he pays for the service. The printing house recommends purchasing a BSO with a tear-off part so that both parties have a copy of the receipt in their hands. The form is filled out in accordance with the requirements of the Ministry of Finance; you should carefully approach the filling out of the receipt. If there are errors on the sheet, it is not considered valid, in which case the paper goes to waste. After disposing of the form, you need to record the date of damage to the document in the Account Book. On the Internet, you can study what a strict reporting form for individual entrepreneurs looks like so that you can avoid making mistakes when filling it out.

BSO check

To store information about issued and disposed of BSO, reporting is carried out in the Accounting Book. The account book is numbered, stitched, stamped, and the manager puts his signature on it. The accounting of receipts is carried out by a responsible person, with whom the management of the organization enters into an agreement on responsibility for receiving cash. The employee who works with money, issues receipts and fills them out is responsible for receipt forms for individual entrepreneurs. All information about this is entered into employment contract. Otherwise, the employee can challenge this; if problems arise with the receipts, it will not be possible to ask him.

Information about the standards for filling out the BSO is communicated to each employee who accepts cash from clients. It is important for the responsible person to understand what BSO is for individual entrepreneurs - this will help to avoid mistakes when filling out receipts.

Advantages and disadvantages of BSO

A clear advantage when using BSO in an enterprise is the absence of the need to purchase a cash register. Receipt forms for individual entrepreneurs simplify the work of organizations, since BSOs are not subject to registration with the Federal Tax Service.

The disadvantage of BSO is manually filling out a receipt, because it takes more time compared to an automated system. Waste paper will have to be retained for five years, copies of forms must be kept until the end of their validity period.

BSO forms are used in a wide variety of sectors of the economy. Their forms are approved by the Ministry of Finance of the Russian Federation. A strict reporting receipt is essentially a document confirming the transfer of money, like a cash receipt. This article will give basic information about BSO.

Individual entrepreneurs who provide certain services and choose a simplified taxation system may not purchase a cash register. In this case, instead of cash receipts, they will need to provide clients with special strict reporting forms for individual entrepreneurs in 2019. It should be borne in mind that it is allowed to issue BSO only for the provision of services to the population and individual entrepreneurs, therefore, for all settlements with organizations, cashier's checks are required.

When can you use BSO?

Strict reporting forms are allowed for use only when an individual enterprise provides any services (be it field work, or a haircut in a beauty salon). BSO is not used in all other cases.

What is BSO for individual entrepreneurs?

There is no specific set of such strict reporting forms, just as there is no universal form for absolutely all types of individual entrepreneur activities, so each entrepreneur chooses the option that suits his needs.

The use of strict reporting forms in entrepreneurial activity regulated by Government Decree No. 359 dated May 6, 2008. It is recommended to download a sample BSO form for individual entrepreneurs as an example to understand the structure of the document.

In 2019, individual entrepreneurs can independently create a strict reporting form that would be convenient for them to use in their work, but the main condition must be met - the form must include a list of all required details.

1. Required details to be indicated in the BSO:
2. Name of the document, its series and number;
3. Full name and position of the person who is responsible for issuing the form and its correctness;
4. Signature of the responsible person and seal of the individual entrepreneur;
5. Services provided and their cost;
6. The price of payment made using cash or by payment card;
7. Dates of document preparation and payment;
8. Other information characterizing the specifics of the services provided by the enterprise.

. Subsequently, on its basis, you can issue a BSO for individual entrepreneurs on the simplified tax system for the provision of services.

Handwritten BSOs cannot be used for the following types of activities:

• Services for providing parking spaces;
• Receipts or subscriptions for veterinary services provided;
• Issuance of various transport tickets;
• Issuance of pawn tickets and pawnshop safety receipts;
• Organization of tourist and excursion routes.

For the above cases, the state has developed ready-made BSO forms for individual entrepreneurs, which can be used.

Where to buy strict reporting forms for individual entrepreneurs

You can purchase BSO from a specialized printing house or printing house, or you can arrange for production by an automated system (often based on cash register technology), which does not require registration with the tax office.

Printing a strict reporting form for individual entrepreneurs on a home printer is strictly prohibited.

There are only two ways to obtain a BSO for individual entrepreneurs on the simplified tax system for the provision of services in 2019:

1. Typographic method. Before downloading a sample for it, you need to make sure that it complies with the established order and all necessary requirements. The form must necessarily reflect the following information about its manufacturer: its name in abbreviated form, taxpayer identification number, address, order number, circulation size and year of printing. The above information is required information. Downloading samples from the Internet does not raise any questions, and the cost of printing them in a printing house in Moscow is about three rubles per piece (the price may vary slightly in regions or in the size and type of form, as well as the required circulation volume). In a printing house, for any service there will most likely be ready-made BSO templates - both standard and tear-off (their cost fluctuates around a hundred rubles), so it will not be difficult to find where to buy BSO for individual entrepreneurs.
2. Application of an automated system. This method does not imply anything complicated - it is a special device, which means an inventory that looks similar to a cash register, but has a lower cost and different functionality. It is used to store accurate reports on forms for the required five-year period and boasts protection against unplanned infiltration by intruders, as well as completing and issuing BSOs, providing numbering indicating the current series. You can buy it for about 5 thousand rubles, and the instructions can be easily downloaded on the Internet.

Filling rules

After the form is filled out, you must urgently make a copy of it (at least one copy). Easier to take strict reporting form for individual entrepreneurs with a detachable part that copies all the attributes of its main part. This is very convenient, because according to the law, one copy remains with the organizer of the service, and the second - with its consumer.

A sample strict reporting form for individual entrepreneurs in 2019 with a detachable part will help you study its features.

Most forms are filled out immediately after receiving payment in cash or after payment by bank card. It is not allowed to issue a BSO late, or, conversely, to issue a document prematurely.

Each form must be completed unambiguously, without any errors or amendments. If typos occur or corrections need to be made, you must cross out the incorrectly completed or completely damaged document. It is entered into the Forms Book for the date corresponding to the damage, and then a new BSO is filled out. Don't throw away an unsuccessful form! Some even include an explanatory note along with it, which explains the reasons for the damage to the document..

Funds issued using BSO during the day are added up. A cash receipt order is calculated for their full amount (in cases where the entrepreneur maintains such documentation, this is not necessary).

Principle of accounting and inspection

Strict reporting receipts for individual entrepreneurs created using the typographical method are entered into the Accounting Book with their full names, numbering and series. The book itself is a pre-prepared document: numbered, stitched and marked with the seal and signature of the director of the individual entrepreneur.

Inspection and accounting of BSO under the simplified tax system is carried out by a person appointed by the entrepreneur, with whom an appropriate agreement was concluded on responsibility for accepting cash from citizens. If such an employee is absent, then all of the above operations and responsibility for their safety, recording and acceptance fall entirely on the entrepreneur himself.

Acceptance takes place in the presence of the appointed commission on the day the documents are received by the enterprise. Verification of documentation is carried out through an actual assessment of the number of forms and reconciliation of the numbers and series of provided papers with the accompanying document. Based on the results of the inspection, the authorized representative writes an acceptance certificate for the BSO. Only after it is signed by the owner of the individual entrepreneur is it allowed to use the received forms.

Pros and cons of BSO

Among the advantages of using BSO, in addition to saving on a cash register, one can highlight the absence of the need to register it - there is no need to go to the tax office. In addition, there is no need to train employees to work with it. Among the disadvantages is the constant filling out, recording and storage of forms for five years.

Video: when to issue BSO?

The use of strict reporting forms (hereinafter referred to as SSR) in practice is not always clear for a start-up business. And, really, how to properly prepare cash payment forms? How then to take into account the revenue reflected in the BSO? How to store used forms? This will be discussed in this article.

The procedure for making payments using BSO

Based on Article 2 Federal Law No. 54-FZ “On the application cash register equipment for cash payments" (hereinafter referred to as No. 54-FZ) it is allowed not to use a cash register, but subject to the issuance of a BSO. In other words, the organization or entrepreneur must not only fill out the form, but also give it to the client.

This whole process is described in detail in clause 20 of the Decree of the Government of the Russian Federation No. 359 of 05/06/08. “On the procedure for making cash payments without cash register equipment (hereinafter referred to as Resolution No. 359):

1. If the calculation is made cash only(paper bills and (or) coins):

• The form is completely filled out, except for the “Personal signature” detail (provided that the specified detail is provided for in the form). The document is filled out by an employee who is responsible for accepting payments from the public;
• the specified employee receives payment from the client;
• after this, the BSO is signed by the employee and issued to the client.

1. If payment for services is carried out using a payment card:

• the employee responsible for accepting payments from the public first receives a payment card from the client;
• then fills out the BSO, excluding the “Personal signature” attribute;
• then the received payment card is inserted into the reading device, followed by payment;
• As soon as confirmation of payment by payment card is received, the employee signs the form and issues it along with the card to the client. At the same time, the client is issued a document confirming the transaction carried out using his card.

1. If the calculation is carried out simultaneously using money and using a card (i.e. in parts), in this case both of the above algorithms are followed.

As a rule, the considered procedure for working with BSO is not followed in practice. But anyway:

• BSO forms are used to process all settlements with the population (including entrepreneurs) for services rendered - regardless of the use of cash and (or) bank cards for payment;
• The forms must be handed over (!) to the client. Do not forget that strict reporting forms are used instead of a cash receipt and are equivalent to it. No. 54-FZ, Article 5 states that LLCs and individual entrepreneurs are required to hand over a cash receipt when making cash payments using a cash register as confirmation of payment. And BSOs are equivalent to a cash receipt - which means that they are also subject to the obligation to issue them to the client;
• When filling out the BSO, at least 1 copy of the form must be drawn up at the same time, which remains in the hands of the enterprise. Or the form must have a tear-off part, which is handed over to the client, and the spine remains with the enterprise. An exception to the copy of the form, in particular, is the BSO developed by the federal executive authorities of the Russian Federation;
• filling out the BSO and its copy must be identical (Resolution No. 359 clearly states in this regard “ when filling out the form must be provided simultaneous registration of at least 1 copy...»);
• All BSO details are filled in. In this case, signatures and seals must be original;
• As for the client’s obligation to put his signature on the strict reporting form, if this detail is provided in the form, then the signature must be there. Moreover, the client’s signature is proof not only of his personal payment, but also of acceptance of the result of the service provided.

General rules for filling out the BSO

Strict reporting forms are filled out without missing numbers. All BSO numbering is affixed either by an automated system or upon their release typographically.

The document is filled out without corrections (they are not allowed), legibly and clearly.

Sample of filling out the BSO for individual entrepreneurs:

If the form is damaged, it is not thrown away, but crossed out and applied to the Form Accounting Book - to the sheet for the day on which the BSO was filled out.

All details of the document must be filled out without gaps.

Only the original seal should be placed on the BSO. This applies to forms issued both by printing and using an automated system. Based on GOST R 6.30-2003, the seal placed on the document certifies the authenticity of the signature. Therefore, reproduction of the seal other than its original imprint is not allowed on BSO forms.

Sample of filling out the BSO for an LLC:

When issuing strict reporting forms for work, the following entry is made in the Book of Accounting:

• to whom the forms were issued;
• date of issue;
• numbers and series of issued forms.

All entries in this Book are made by the person who is responsible for receiving, recording and storing forms, as well as for accepting payments from the public.

Registration of cash proceeds

Despite the fact that it is not entirely clear for LLCs and individual entrepreneurs what to do with BSO next - at the end of the working day. How to register received income?

It's actually simple:

• at the end of the work shift, based on all strict reporting forms issued for the day, one cash receipt order is issued, which reflects the amount of revenue calculated by adding all amounts from the BSO (clause 5.2 of Bank of Russia Directive No. 3210-U dated March 11, 2014);
• and it is this cash receipt order that is reflected by the cashier in the Cash Book and is transferred along with the Cash Book sheet to the accounting department for verification.

At the same time, in the accounting of a legal entity, a direct entry is made for such amounts of revenue without using account 62 “Settlements with buyers and customers”:

Debit account 50 “Cash” Credit account 90 “Sales” subaccount “Revenue”.

As for entrepreneurs, they can use the specified entries to simplify their accounting - this is not punishable.

It is worth noting that only cash receipts are issued with a cash receipt order, i.e. received in banknotes and (or) coins. And the proceeds from payments with payment cards, despite the fact that they are drawn up on strict reporting forms, do not go to the cash desk, but to the bank account of the entrepreneur or organization. Therefore, there is no need to carry it through the cash register and there is no need to issue a cash receipt order for this amount either.

Storage and destruction of used forms

Strict reporting forms - their processed copies (or spines - if the BSO form provides a tear-off part) - are stored in sealed bags, in a systematized form (i.e. by date, number, series) for at least 5 years.

After 5 years, but not earlier than the end of the month from the date of the last revision of the forms, their used copies (spoofs) must be destroyed. For this purpose, an act is drawn up, the form of which is developed by the enterprise independently and approved in Accounting policy(from the entrepreneur in a separate order). This act is drawn up by a special commission, which is created by the head of the organization (or entrepreneur).

By the way, damaged or incomplete forms are destroyed in the same manner.

Look step by step business a plan to open a coffee shop from scratch with minimal investment.

Using POS terminals

You can use BSO if the services you provide are contained in OKVED2 or OKPD2; if your service is not in these directories, but it is a service to the public, then using BSO is also possible. If you are on UTII and provide services to the population, without having a cash register, then you have the obligation to issue BSO to clients. Issuing BSO is prohibited if you work with a legal entity, i.e. your counterparty is an organization if goods are sold for cash. A strict reporting form is issued to all clients paying for services, and not upon request. There is no need to register BSO with the tax office.

So, for example, strict reporting forms are: railway and air tickets, receipts, tourist vouchers, work orders, coupons, subscriptions, etc.

ATTENTION: According to the Federal Law of July 3, 2016 No. 290-FZ, from February 1, 2017, strict reporting forms will have to be generated not only in paper, but also in electronic form to send them to the tax office after each settlement with clients. Most likely, for this purpose you will have to install online cash register with the function of data transfer to the Federal Tax Service. Read more about the innovation.

For certain types activities, there are specially developed and approved forms of BSO, for example, BSO, used in the provision of services for the transportation of passengers and luggage or in the provision of services by cultural institutions.

But in most cases, organizations and individual entrepreneurs can independently develop their own forms of strict reporting forms. But at the same time, the BSO must contain the mandatory details established by law.

Required BSO details:

• Document name series and six-digit number
• Last name, first name, patronymic of individual entrepreneur or name of organization
• For an organization, the address of its location is indicated
• Type of service and its cost in monetary terms
• Amount of payment made in cash or by payment card
• Date of payment and document preparation
• Position, full name of the person responsible for the transaction and the correctness of its execution,
  his personal signature, seal of the organization or individual entrepreneur (if used).
• Other data characterizing the specifics of the service provided

Where to print

You can print BSO either in a printing house or independently using an automated system (in particular, created on the basis of cash register), which does not need to be registered with the tax office.

It is impossible to make BSO on a computer and print it on a regular printer.

Accounting and use at work

Don't forget that BSO is a replacement cash receipts, therefore it is necessary to lead.

1) When producing forms in a printing house for individual entrepreneurs and organizations, the following procedure is proposed:

• A financially responsible person is appointed for receiving, storing, recording and issuing forms (an agreement is concluded on financial liability), or the individual entrepreneur (the head of the organization) himself takes on these responsibilities.
• The received new BSO forms are accepted by the financially responsible person in the presence of the commission, all this is recorded in the acceptance certificate.

Someone will ask why make everything so complicated: the commission, the person in charge... But no one forces everything to be observed so literally. Depending on who you are - an individual entrepreneur or an organization, how many employees - the procedure can be simplified.

But please note that BSO forms are important document, and if later, during an audit, it turns out that some of them are lost or, for example, the number of forms (tear-off counterfoils) and the amounts indicated on them do not correspond to the amount of revenue, then the tax office will ask you a lot of questions.

So, we found out that forms are accepted for accounting on the basis of an acceptance certificate.

The accounting of forms itself is carried out in book of accounting forms of strict reporting , you can use form 448 according to OKUD 0504819.

• Such a book should have columns where data on BSO received from the printing house is entered (date of receipt, name of BSO, quantity, series, number from such-and-such to such-and-such).
• There must also be columns for the forms issued for use by the responsible person (date of issue, name of the BSO, quantity, series, number from such and such to such and such, to whom it was issued and his signature).
• In addition, the current balance is reflected for each name, series and number of the BSO, which must be confirmed during the inventory.
• An inventory of strict reporting forms is usually carried out simultaneously with an inventory of cash in the cash register. The results of this inventory are reflected in a special form INV-16.

2) When making forms yourself.

The automated system, on which forms are independently produced, also keeps records of BSO forms. All necessary information (issued quantity, series, numbers, etc.) is recorded and stored in the system memory. Therefore, in this case, there is no need to keep a book of strict reporting forms.

Accounts with clients

1) At the time of settlement with the buyer, the entrepreneur himself or his employee fills out the BSO with all the required details, in particular the amount received from the client.

2) If the form has a tear-off part, then tear it off and keep it for yourself, and give the main part of the form to the buyer. If the form does not have a tear-off part, then fill out a copy of the BSO, which you keep for yourself, and the original for the buyer.

3) And at the end of the working day, based on the BSOs issued for the day, you draw up a cash receipt order (CRO) for the total amount of these issued BSOs (for the amount of revenue for the day).

4) Then based on cash receipt order(PKO) make an entry in the cash book. It will be more convenient for individual entrepreneurs to make an entry in KUDiR, because maintaining a cash book is not mandatory for them from 06/01/2014

BSO can be stored in any convenient place for 5 years. At the end of this period, but not earlier than a month from the date of the last inventory, copies of the BSO or tear-off spines are destroyed on the basis of an act of destruction drawn up by a commission created by the individual entrepreneur or the head of the organization.

Fines for failure to issue a strict reporting form

Failure to issue a BSO form is equivalent to failure to issue a check. And this, in accordance with Art. 14.5 of the Code of Administrative Offenses of the Russian Federation, entails a warning or an administrative fine:

For individual entrepreneurs - from 3000 rubles. up to 4000 rub.

For organizations - from 30,000 rubles. up to 40,000 rub.

For citizens - from 1,500 rubles. up to 2,000 rub.

Strict reporting form (SSR) instead of a cash register receipt: what are the reporting requirements, in which case is a SSR issued instead of a cash register receipt, storage and write-off of the SSR.

In cases where small companies or private entrepreneurs providing various services to the public do not have a cash register, they can issue receipts instead. This is stated in the second article, second paragraph of the Federal Law of the Russian Federation of May 22, 2003 (No. 54 F3). The work with such documents is written in the Decree of the Government of the Russian Federation No. 359 of 05/08/2008.

In what cases is it possible to use BSO instead of CCP?

• This document applies only when it comes to monetary settlements with the population. If the client is a legal entity, the use of SSO is prohibited;
• This form can only be issued if the company provided services and did not sell goods;
• Entrepreneurs who work in a voluntary taxation regime and on a patent can work without a cash register. When the client requests a check, they must issue him a BSO (in the case of providing services to the public).

Requirements for strict reporting forms

The BSO must include the following information:

• Series, number and name of the receipt;
• Seller information: Full name for PE ( self employed) and name and form of ownership for organizations;
• Individual taxpayer number;
• Type and name of the service provided;
• Cost of the service;
• Payment amount (cash or bank card);
  Date of the operation;
• Position, full name and signature of the person who performed the transaction;
• who provided the service;
• Other details that may indicate the specifics of the service.

Accounting for strict reporting forms in accounting and storage

Basic rules for recording and storing documentation that falls into the category of “strict reporting”:

1. Accounting of such papers is kept in a separate journal of document forms. There are a number of requirements for such a journal. Basic requirements: the journal must be kept carefully and avoid errors and corrections. It must be numbered, sealed, laced and certified by the signature of the director and chief accountant of the enterprise.

2. If a shortage of BSO is detected, it is necessary to create a report, which indicates the series and numbers of the missing forms. The act is signed by a special commission. The commission is created by the director of the organization.

3. The movement of such documents must be recorded in a special card for recording them.

4. Strict reporting forms should be stored in safes or cabinets which are locked with a key. At the end of each working day, the safe or cabinet must be sealed and sealed.

5. Used CO forms must be stored on the territory of the organization in specially designated places for at least five years. At the end of this period, an act of destruction of strict reporting forms is created and the counterfoils are destroyed. Damaged forms must be disposed of in the same manner as spines from used SO papers.

6. Forms can be printed at a printing house, produced using automated systems or fill out online.
If strict reporting forms are produced by an automated system, it must be protected from unauthorized access, and all reports must be stored for 5 years. Each BSO must have a number and series. If tax authorities request information about documents, the organization must provide it.
In addition, there are online systems that allow you to print, cancel and organize reports online.

Writing off strict reporting forms

Stubs from DSO are written off using a special write-off act. The procedure for writing off such securities is prescribed in Russian Government Decree No. 359 of 05/06/2008.

Resolution No. 359 states that the enterprise must keep the counterfoils on which the amounts of accepted funds are indicated for at least 5 years. These stubs are kept in sealed bags at all times to prevent theft or damage. After 5 years, the roots must be destroyed. To do this, a write-off act is drawn up, which indicates the numbers of documents to be written off. The act is signed by a special commission created by the director of the enterprise.

Sample receipt form for strict reporting

This is a strict reporting form. As you can see, it was made in accordance with all the rules for preparing such documents. It contains all the information; all that remains is to enter the date of the transaction, the name of the service, the cost of the service, the person in charge (the person who issues the document), and sign and seal.

Sample of filling out the BSO form:

The receipt for each entrepreneur or company is printed individually, because the printed version requires the indication of data about a specific legal entity.

You can take this form as a basis and use its example to create a similar document for your company. Remember that such documents must be printed in a printing house or using automated systems.

Remember that proper completion, storage, accounting, use and destruction of BSO will protect you from problems with tax office, therefore, take these documents and fill them out responsibly.

Watch also the video about when strict reporting forms can be issued:

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