Forms of strict reporting for individual entrepreneurs. New requirements for electronic checks and BSO BSO in the year fresh changes

BSO is a document confirming the receipt of funds in cash or non-cash form (by card payment) from the client for the service provided. The strict reporting form is almost in its meaning analogue, so the company can choose what it would be best to use - a document of this type or a cash register.

Concept and forms

A strict reporting form can be issued to both individuals and individual entrepreneurs, who, in accordance with the law, are equated as consumers to citizens.

If the enterprise is a legal entity, then it is impossible to issue this document to it - a non-cash settlement is carried out with them. OKUN is a classifier of services for the population, which contains their list and full name. It is of an all-Russian character.

BSOs include receipts of various types, subscriptions, travel tickets for transport, outfits issued by the enterprise, coupons.

Forms approved at the legislative level, the use of which is mandatory:

1. For the provision of parking services - approved by the Ministry of Transport.
2. Forms with the name "Ticket", "Subscription" and "Excursion ticket" - from the Ministry of Culture.
3. To pay for veterinary services "Receipt" - in accordance with the Order of the Ministry of Finance of the Russian Federation.
4. In the work of pawnshops, the "Safe Receipt" and "Pledge Ticket" are used, which were approved by the Ministry of Finance of the Russian Federation.
5. Form "Tourist ticket", which was approved by Order No. 60n of 07/09/2007.
6. BSO for various types of transport tickets and baggage checks.

In accordance with the new rules of the legislation of the Russian Federation, by July 1, 2018, all organizations and individual entrepreneurs switched to the new approved BSO.

According to Article 2 of the Federal Law No. 54, the procedure for approving the form of forms, their rules for storage and destruction are established by the Government of the Russian Federation.

List of props:

The form can be issued in two forms - paper, then information about it is automatically entered into the database, and electronic, when the data about the document is mandatory sent to the recipient's email address or via SMS notification.

The company is obliged to issue BSO only if it has technical access to the necessary tools. The legislation provides for cases when the issuance of a document is possible only in paper form.

In case of cash settlement, registration takes place in the following way:

1. Fill in the fields in the document by entering the correct data. In the absence of some data, the field must be left blank and put a dash in it. The signature has not yet been put.
2. Receive funds.
3. Place money in front of the client.
4. Put your signature on the form.
5. Having announced the size of the change, transfer it along with the form.

By card payment:

1. Take a card.
2. Fill in the BSO, without a signature.
3. Carry out a payment transaction.
4. Sign.
5. Send the card and document.

In accordance with the legislation of the Russian Federation, there is an exception for organizations and individual entrepreneurs that provide services to the public - they can replace a check and CCP with a strict reporting form.

The legislation of the Russian Federation provides for the issuance of a cash or sales receipt. An authorized person who receives money as payment for services must issue either a cash receipt or a sales receipt to the client.

An enterprise that issues instead of a check must monitor the correct content of the document and its compliance with the legislation of the Russian Federation.

A check can be replaced when settlements with the population are made in cash (when working with legal entities, it is impossible to replace a check with a BSO), when services are provided, and not goods are sold, if the activity takes place in the chosen form - UTII or patent.

Sample and required details

Self-issued strict reporting documents must contain all the details and necessary data. The absence of any item may result in it being invalidated.

Features of the new BSO

Federal Law No. 290 introduced many changes to the previous procedure for working with a document. Without fail, the rules will come into force in 2018 from July 1. Due to changes of this kind, transformations will also affect the content of the document, its design. The document must include certain information:

1. Who provides services: the name of the enterprise (its TIN, address), data on the selected taxation system, the shift for which the document is issued, the full name of the responsible authorized person carrying out the procedure.
2. About the nature of the payment being made- the name and number assigned for the shift, the characteristics of the payment - a return transaction or a sale, the name of the service provided, the volume of the service, the price for 1 unit. and the total amount payable including VAT, as well as the method of depositing funds (cash and non-cash).
3. Fiscal type information. Here the serial and registration number of the device, the sign of the fiscal type, the identification number of the fiscal information, the transfer code, the address and name of the OFD operator, as well as the code combination of the QR type are indicated.

The main innovation will be the technical implementation of fiscal accounting in the activities of organizations. The device intended for issuing such documentation consists of a drive (fiscal type), a print head and a module for accessing the Internet. It is subject to mandatory registration with the Federal Tax Service.

The drive requires regular systematic replacement, and a new element requires registration with the tax authority. This can be done over the Internet without a personal visit. To transfer data, an enterprise must conclude an agreement with the OFD operator.

Accounting, storage, inspection, issuance and write-off

To carry out accounting, the first step is to appoint a person responsible for issuing BSO. He signed a liability agreement. In the presence of a specially assembled commission, he accepts forms.

For both individual entrepreneurs and other enterprises of any form, to account for such documentation, a certain book. It must have the correct design - stitched, numbered, it must have the seals and signatures of the chief accountant, as well as the head of the company.

It contains information on the receipt of forms and their issuance to authorized persons. If you have an automated system, you do not need to keep a book.

Documents of strict accountability, issued from the printing house, are kept either in a separate room, office, or in a special heat-resistant safe. They are filled in duplicate. In one copy, they are issued only if there is a tear-off part, which remains with the seller.

With corrections and corrections, the form is not issued. Damaged samples should be crossed out and applied to the accounting book. Defective and second copies are stored 5 years, and then destroyed within a month after the inventory. Unused but valid forms have no expiration date. When writing off, a certain act is drawn up.

The write-off act is recorded on the basis of the inventory of strict reporting documents, which is carried out at the same time with the cash register. Based on the results of the audit, surpluses or shortages can be identified. To implement the IP procedure, it is necessary to create special authorized commission, after which the results fit into the form INV-16.

Accounting BSO:

• Dt 10 Kt 60- accounting as part of inventory;
• Dt 19 Kt 60– VAT from the cost of strict reporting documents;
• Dt 68.1 Kt 19- the amount of VAT accepted for deduction;
• Dt 006- displaying a conditional assessment when buying;
• Dt 20 (44) Kt 10– put into use;
• Kt 006- written off the cost.

BSO tax accounting, VAT can be deducted:

• the amount of VAT is specified in the supplier's documents;
• an invoice has been received from the supplier;
• a document of this type is used in transactions already subject to VAT;
• information about the forms is recorded in the reporting documentation.

The organization itself decides which expenses to classify the costs of acquiring forms, having previously fixed this in the accounting policy.

Receipts, tickets, subscriptions, vouchers - all this is BSO. They serve as a substitute for a cash receipt and confirm the fact of payment. Not everyone can issue them, but only enterprises and organizations that provide services to the population from the list prescribed in the All-Russian Classifier of Economic Activities (OKVED2) OK 029-2014.

A strict reporting form is recognized as such if it contains mandatory requisites:

• document's name;
• series and number;
• legal form of the enterprise, name, address, TIN;
• Full name, TIN of the entrepreneur;
• type and cost of the service;
• amount and date of payment;
• position, full name, signature of the seller's representative;

Just download a sample form of strict reporting for individual entrepreneurs and printing on a conventional printer will not work - BSOs must be printed in a typographical way. They can be purchased at specialized stores and printing houses. In some cases, you can independently develop forms with the inclusion of mandatory details and send them to a printing house for printing. Another way is to form and print using a special automated system.

Accounting for strict reporting forms for individual entrepreneurs and organizations

It is necessary to appoint a person responsible for receiving, storing, issuing and accounting for BSO. He has a liability agreement. This employee accepts new forms for the act in the presence of the commission.

They are counted in book of accounting forms of strict reporting- This is mandatory for both individual entrepreneurs and organizations. It must be stitched, numbered, contain the seal and signatures of the head and chief accountant. The book records the income from the printing house and the expense when issuing to company representatives (IP).

If documents are created using an automated system, records are kept in it and you do not need to fill out a book. Printed forms are stored in special rooms or cabinets protected from burglary.

BSOs must be completed in duplicate, one for the buyer, the other for the seller. In one copy, they can be filled out if they contain a tear-off part that remains with the seller.

It is impossible to issue BSO with corrections and sweeps. Damaged copies are crossed out and applied to the accounting book. They are written off by a special act, stored for 5 years, and then destroyed.

Responsibility for violation of the order and terms of storage

For non-compliance with the requirements in the field of BSO circulation, organizations and entrepreneurs may be involved:

To tax liability if the order and terms of storage are violated.

• A fine of 10,000 rubles.
• If violations are detected in more than one tax period - 30,000.

to administrative responsibility.

• from 2,000 to 3,000 rubles for violation of the procedure and deadlines for storing accounting documents;
• from 300 to 500 rubles for the absence of a second copy or spine during tax control.

Responsibility for non-delivery

Failure to issue a form is considered an administrative offense and is subject to a fine:

• in the amount of 25 to 50% of the amount accepted without issuing a document, but not less than 10,000 rubles for officials and entrepreneurs;
• in the amount of 75 to 100%, but not less than 30,000 rubles for enterprises.

Coming Changes

It is possible to provide services and issue BSO in the old way until July 1, 2019 (except for catering services for all organizations and individual entrepreneurs with employees). Law No. 290-FZ made fundamental changes to the previous procedure for working with BSO.

What are they

According to the new procedure, BSOs will have to be printed as checks on special machines similar to online cash desks. Accordingly, the form of the document will also change. It will need to contain the following data:

About seller:

• name of the organization, its address, TIN (full name of the entrepreneur, his TIN);
• taxation system;
• information about the work shift;
• Name and position of the person who accepted the payment.

About payment:

• document name and shift number;
• payment attribute: sale or return;
• Name of service;
• quantity, cost, total amount including VAT;
• form of payment: cash or payment card;

Fiscal information:

• registration number in the automated system;
• serial number of the drive;
• fiscal sign;
• serial number of fiscal data;
• fiscal data transfer code;
• the name and address of the OFD website;
• QR code.

A special device has a fiscal drive, a print head and Internet access. The drive collects information about sales and transfers it to the tax office online. The device and its drive are subject to registration with the Federal Tax Service. The drive must be changed and re-registered regularly. This can be done via the Internet without a visit to the tax authorities. To transfer information to the tax office, it is necessary to conclude an agreement with the operator of fiscal data.

Changes are serious, and it is better to prepare for them in advance. Follow the materials in our club so as not to miss anything and be aware of the events.

Victoria, good afternoon.
1. Photos for documents, photo printing, photocopies, printouts of documents, production of magnets, business cards, calendars - relate to the provision of services. According to
Federal Law "On the use of cash registers (CRE) in the implementation of cash settlements and (or) settlements using payment cards",
“Organizations and individual entrepreneurs, in accordance with the procedure determined by the Government of the Russian Federation, may carry out cash settlements and (or) settlements using payment cards without the use of cash registers in the case of providing services to the public, provided that they issue the appropriate strict reporting forms.” Accordingly, for this field of activity, when working at the USNO, a cash register is not needed.
But the sale of photo products is already retail, and in this case you do not bypass the cash register when working at the USNO.
So consider two cases:
- choose a taxation system - UTII and then you will not need a cash register for services or for retail trade
- install cash register

2. Terminal for servicing bank cards:

If you plan to install a terminal exclusively for accepting payments for purchases in your store, then in fact this will only change the form of payment for purchases (payments through the terminal are equated to non-cash payments), so you need a bank account. If all your customers pay for purchases through bank cards, using a payment card not through a payment terminal installed in your trading floor, but through an ATM, the seller should not punch a cashier's check, since payment is made through a payment agent, which is an ATM in this case, who issues the check. These will be non-cash payments with funds credited to your current account.
Another question is if you rent out a place in your premises for a bank terminal, and accordingly receive income from renting out a place. Then if your tenants are ready to pay you in cash, then a current account is not needed. But for this type of activity it is impossible to work for UTII, the USNO is suitable here.

You can combine two types of UTII and USNO activities with separate accounting.

Regarding opening a current account, it is very convenient for paying taxes, if you connect Internet banking, you will be able to make payments without leaving your workplace. All you need is a computer and internet access. But you need to pay fixed contributions to individual entrepreneurs, contributions and taxes on the salaries of employees, advance payments to the simplified tax system.

3. If there is no legal requirement to install a cash register, you must write out to the buyer or client and issue him after payment of the BSO - a strict reporting form. You can develop the BSO form yourself, indicating all the required details and approve it by order of the individual entrepreneur.
The BSO must contain the following details:
- Title of the document;
- serial number of the document, date of issue;
- name for the organization (last name, first name, patronymic - for an individual entrepreneur);
- taxpayer identification number assigned to the organization (individual entrepreneur) that issued (issued) the document;
- name and quantity of paid purchased goods (work performed, services rendered);
the amount of payment made in cash and (or) using a payment card, in rubles;
- position, surname and initials of the person who issued the document, and his personal signature.
BSO forms can be made in two ways:
1. Order at the printing house. Usually, printing houses already have ready-made templates, you just enter your details and the printing house will produce the required quantity for you.
2. Print forms using an automated system. This device is similar to a cash register, but it does not need to be registered with the tax office and it costs less, about 5,000 rubles.
It is necessary to take into account, store, issue and write off BSO in different ways:
When working with printed forms:
- the forms must be accepted by the employee responsible for their storage, accounting and issuance. With such an employee, the individual entrepreneur must conclude an agreement on liability.
- the employee must draw up an act of acceptance of the BSO.
- the act of acceptance must be signed by the individual entrepreneur and members of the commission for the acceptance of forms. The composition of the commission is approved by order of the IP.
- accounting of forms is kept in the BSO accounting book. The form of the accounting book is developed and approved by the IP.
- the roots of the forms are stored for five years, after which an act of write-off of the BSO is drawn up and the roots are disposed of.
When working with forms made using an automated system:
- Forms are taken into account by the system itself, so there is no need to keep a BSO accounting book.
Control over compliance with the rules for the use of strict reporting forms is carried out by employees of the Federal Tax Service. In the event of an inspection, you will need to provide the inspectors with a BSO accounting book or information from an automated system on the number of issued forms for verification.

Specially for Clerk, experts asked the IFTS for answers to the most frequently asked questions about the use of online cash registers.

Already from July 1, 2017, in accordance with, companies switched to online cash registers. On the eve of the innovation, we requested official clarifications on the practical application of online CCP.

How many online checkouts do you need to have if there is a retail and online store

1) retail trade in a store;

2) has an online store where customers pay us with bank cards online;

3) issues BSO - should we use three different cash registers (online cash registers)?

IFNS response:

If you simultaneously carry out such activities as retail trade in a store, settlements by electronic means of payment on the Internet, settlements in the provision of services to the public, you need to use only those cash registers that are permitted and intended for use in the implementation of these types activities.

When retailing in a store, any model of cash registers that meets the requirements of Law No. 54-FZ can be used.

When making payments by electronic means of payment on the Internet, any model of cash register equipment without a device for printing fiscal documents and complying with the requirements of Law No. 54-FZ can be used.

At the same time, when making these calculations, users are obliged to ensure that the buyer receives a cash receipt or a strict reporting form in electronic form to the subscriber number or e-mail address specified by the buyer before making payments, and the cash receipt on paper is not printed by the user.

In the case of settlements in the provision of services to the public, starting from July 1, 2018, it is mandatory to use automated systems for strict reporting forms - cash registers used to generate strict reporting forms in electronic form, as well as to print them on paper.

Payment in the online store at night

IFNS response:

In accordance with paragraph 5 of Art. 1.2 of Law No. 54-FZ, users when making settlements using electronic means of payment on the Internet are required to ensure that the buyer (client) receives a cash receipt or a strict reporting form in electronic form to the subscriber number or email address specified by the buyer (client), before settlement. At the same time, a cash receipt or a strict reporting form on paper is not printed by the user.

How to record an electronic cash receipt

IFNS response:

A special procedure for accounting for settlements made using electronic means of payment is not regulated by law. Accordingly, such a procedure (in particular, the applied accounting accounts) is established by the organization independently and is fixed in the accounting policy (clauses 4, 7 PBU 1/2008).

Closing and opening of the cash register

IFNS response:

The fiscal accumulator, regardless of the methods of making settlements, must ensure the formation of final information about the amounts of settlements indicated in cash receipts (strict reporting forms) and correction cash receipts (strict correction reporting forms), to generate reports on the closing of a shift, a report on the closing of a fiscal accumulator and reports on the current status of settlements.

If the cashier is not at the workplace all the time

IFNS response:

Before the start of settlements using cash registers, a shift opening report is generated, and at the end of settlements, a shift closing report is generated.

At the same time, a cash receipt (strict reporting form) cannot be generated later than 24 hours from the moment the report on the opening of the shift was generated.

Application of BSO

Can our organization apply BSOs previously printed by 30 June 2018?

IFNS response:

Organizations and individual entrepreneurs performing work that provide services to the public have the right not to use cash registers, provided they issue the appropriate strict reporting forms in the manner prescribed by Law No. 54-FZ, until July 1, 2018.

Addition of BSO details

IFNS response:

Organizations and individual entrepreneurs can carry out cash settlements and (or) settlements using payment cards without the use of cash registers in the case of providing services to the public, provided that they issue appropriate strict reporting forms.

Documents equated to cashier's checks intended for cash settlements and settlements using payment cards without the use of cash registers in the case of rendering services to the population are issued on the BSO. According to paragraph 3 of the Regulation (approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359), the document must contain the following details, except for the cases provided for in paragraphs. 5-6 Provisions:

a) document name, six-digit number and series;

b) name and legal form - for the organization; surname, name, patronymic - for an individual entrepreneur;

c) the location of the permanent executive body of the legal entity (in the absence of a permanent executive body of the legal entity - another body or person entitled to act on behalf of the legal entity without a power of attorney);

d) taxpayer identification number assigned to the organization (individual entrepreneur) that issued the document;

e) type of service;

f) the cost of the service in monetary terms;

g) the amount of payment made in cash and (or) using a payment card;

h) the date of the calculation and preparation of the document;

i) the position, surname, name and patronymic of the person responsible for the transaction and the correctness of its execution, his personal signature, the seal of the organization (individual entrepreneur);

j) other details that characterize the specifics of the service provided and with which the organization (individual entrepreneur) has the right to supplement the document.

Thus, until July 01, 2018, when making cash payments in the case of providing services to the public, you can use strict reporting forms made in a typographical way and complying with the requirements of Decree of the Government of the Russian Federation dated May 6, 2008 No. 359.

Automated system for BSO

IFNS response:

Before the start of settlements using CCP, a report on the opening of the shift is generated, and after the completion of the settlements, a report on the closing of the shift is generated.

In view of the fact that automated systems for strict reporting forms are cash registers used to generate strict reporting forms in electronic form, as well as to print them on paper, a shift opening report, and upon completion of settlements - reports on the closing of the shift by this system should be generated in the generally established manner.

How exactly to supplement the BSO

IFNS response:

There is no obligation to supplement strict reporting forms with details in accordance with the requirements of Article 4.7 of Law No. 54-FZ, in cases of their use in the provision of services to the public before July 01, 2018, for organizations and individual entrepreneurs.

For these documents, drawn up on strict reporting forms, the completeness and content of the required details are established by the Regulation approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359.

Wrong e-check

IFNS response:

In the event of a situation that raises certain doubts about the authenticity of the submitted cash receipt, any person can use the Check Check service on the website of the Federal Tax Service. So you can check the fact of recording a specific calculation and the authenticity of the fiscal sign of the cash receipt document.

What is a strict reporting form

A “strict reporting form” can be understood as a document legally equivalent to a cash receipt, which:

1. Compiled in accordance with Government Decree No. 359 dated May 6, 2008:
   • on a printed form;
   • in a format close to a cash receipt (but while maintaining significant technological differences from it), when printed using automated means (for example, a receipt printer).
2. It is formed by online technology in accordance with the law "On cash registers" dated May 22, 2003 No. 54-FZ.

   The BSO, created using an automated system for strict reporting forms, differs from a cash receipt in fact only in name - in all other respects (including the set of details enshrined in clause 1, article 4.7 of Law 54-FZ), they are almost identical.

Attention! A BSO printed on a letterhead or using a receipt printer can only be used until 07/01/2019. After this date, only the online system for BSO can be used.

In all cases, BSO can be applied only by those business entities that provide services to individuals (Article 1.1 of Law 54-FZ). When selling goods, certification of the fact of sale is carried out using other documents:

• cash receipt - unless otherwise provided by law;
• sales receipt, PKO - if permitted by law.

There are many nuances that characterize the formation of a sales receipt form without a cash register or PKO, but they are not related to the use of strict reporting forms (although they are essentially close to them - since, like BSOs, they are used in cases provided for by law to replace cash receipts) .

We will study in what cases it is possible to use BSO instead of a CCP check.

The use of BSO instead of a cash receipt: nuances

We noted above that the new version of Law 54-FZ introduces a new type of BSO - printed at the online checkout and completely equivalent (both from a legal and technological point of view) to a CCP check when used by service providers to individuals.

New BSOs apply:

• until 07/01/2019 - on a voluntary basis;
• after 07/01/2019 - without fail.

That is, instead of "online" BSOs, mandatory from 2019, until July 2019, strict reporting forms instead of a cash register can be used in a typographic format, as well as in the form of documents printed on a receipt printer. They should be considered as an alternative to cashier's checks.

From July 2019, cash receipts will no longer have a real alternative: BSOs permitted by law will differ from cash register receipts only in name. At the same time, service providers will have the right to use any type of cash document - a cash register check or an “online” BSO of their choice.

If desired, service providers have the right to use the BSOs generated by the online checkout right now. To do this, they need to purchase the appropriate hardware (CRE with a fiscal drive), software (adapted for processing payment data in the established way), register an online cash desk with the Federal Tax Service, and also conclude an agreement with a fiscal data operator accredited by the Federal Tax Service.

Let us study in more detail the conditions for the use of BSO as an alternative to CCP by service providers, who so far can apply the relevant documents.

Don't know your rights?

Using strict reporting forms instead of cash registers: conditions

So, now service providers can choose from 3 types of BSO:

• typographic;
• generated on a receipt printer;
• generated on KKM (online cash desk).

In this case, we are interested in the use of forms as an alternative to cash registers, and we will consider the use of BSO in the first two varieties (since the BSO formed on a cash register or online cash register is almost identical to a cash receipt from a technical and legal point of view). Do not forget that the use of strict reporting forms instead of cash registers will be possible only until 07/01/2019.

Both printed and printed on a receipt printer BSO will be considered valid, provided that they have certain details. Let's study them.

What details should contain a sample form of strict reporting instead of a cash register

The BSO form applied until 07/01/2019 must include the following details:

• name, series and number;
• name of the economic entity, its TIN, address;
• the type of service provided;
• service price;
• the actual amount accepted by the service provider from the client;
• date of payment for the service (issuance of the BSO);
• Full name of the employee of the company who accepted the payment and issued the BSO;
• company seal, if applicable.

At the request of the business entity, other relevant details may be included in the form.

The letterhead must indicate:

• name, address, TIN of the printing house;
• information about the circulation - number, year, size.

If a typo is made when filling out the BSO, or if it could not be filled out clearly, the corresponding document is crossed out and submitted to the accounting department. It must be kept there for 5 years.

If for a particular service a specific BSO format is established at the level of federal regulations, then the organization applies the appropriate format. It may contain details, both coinciding with those indicated above, and completely different.

For example, in the BSO used as the basis for an electronic ticket for passenger vehicles (approved by order of the Ministry of Transport of the Russian Federation of May 18, 2010 No. 116), information about the status of the document may be reflected. It can be open, canceled, closed, take other values ​​in accordance with paragraph 2 of the Appendix to order 116.

You can download a sample of the completed BSO from the link.

The practical application of BSOs as alternative documents to a cash receipt has a number of nuances.

BSO alternatives to a cash receipt: application features

The use of a strict reporting form alternative to a cash receipt involves the following actions by an employee of a company providing services:

1. Pre-filling in the basic details of the form - manually, if it is typographic, or on a PC, if a receipt printer is used.
   At the same time, printing BSOs can only be issued by the employee with whom the employer has concluded an agreement on liability.
2. Receiving funds from the client - in cash or by conducting a transaction using a plastic card (or an alternative payment instrument, such as a smartphone with a mobile payment system).
3. Issuance of a detachable part of the printed BSO to the client or a copy of the form printed using a receipt printer.

At the same time, the employee of the service company remains with a spine - a part of the BSO (usually reduced) with the same details that are given in the main part of the form issued to the client.

The use of BSO instead of cash receipts - as documents that are legally equivalent to them, but technically generated in a different way - is possible for service providers for individuals until 07/01/2019. After that, only those BSOs that are generated using online cash desks, as well as cash receipts, will have to be applied. The procedure for applying BSO is not legally related to filling out a sales receipt without a cash register, which is used in the field of trade.