The use of bso instead of kkt v. Features of the new BSO. In what cases is a sales receipt issued?

You can apply the 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 the use of the BSO is also possible. If you are on UTII and provide services to the public, while not having a cash desk, then you have an obligation to issue BSO to customers. Issuing a 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 on demand. It is not necessary to register BSO with the tax office.

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

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

For certain types of activities, there are specially developed and approved BSO forms, 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
Surname, name, patronymic of individual entrepreneur or organization name
For the 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 preparation of the document
Position, full name of the person responsible for the transaction and the correctness of its execution,
his personal signature, the 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 at a printing house or on your own using an automated system (in particular, created on the basis of a CCP), which does not need to be registered with the tax office.

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

Accounting and use at work

Do not forget that BSO is a replacement for cash receipts, so you need to keep.

1) When preparing 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 on liability is concluded), or the individual entrepreneur (head of the organization) 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 everything is so complicated: a commission, a responsible person ... But no one forces everything to be so literally observed. Depending on who you are - an individual entrepreneur or an organization, how many employees, the procedure can be simplified.

But keep in mind that BSO forms are an important document, and if later it turns out during the check that some of them are lost or, for example, the number of forms (tear-off stubs) and the amounts indicated on them do not correspond to the amount of revenue, then from the side of the tax you will have many questions.

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

The accounting of the forms is carried out in book of accounting forms of strict reporting , you can use form 448 according to OKUD 0504819.
In such a book there should be columns where data on the BSO received from the printing house is entered (date of receipt, name of the BSO, quantity, series, number from such and such to such and such).
There should also be columns for 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 item, series and BSO number, which must be confirmed during the inventory.
An inventory of forms of strict reporting is usually carried out simultaneously with an inventory of cash at the cash desk. The results of this inventory are reflected in a special form INV-16.

2) When making your own forms.

The automated system, on which forms are independently produced, itself 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, the book of accounting for strict reporting forms does not need to be kept.

Settlement with clients

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

2) If a detachable part is provided in the form, then it is torn off and left to itself, and the main part of the form is given to the buyer. If there is no tear-off part in the form, then a copy of the BSO is filled in, which you keep for yourself, and the original for the buyer.

3) And at the end of the working day, on the basis of the issued BSOs for the day, draw up an incoming cash order (PKO) for the total amount of these issued BSOs (for the amount of revenue per day).

4) Then, on the basis of a cash receipt order (PKO), make an entry in the cash book. For individual entrepreneurs, it will be more convenient 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 roots are destroyed on the basis of an act on their destruction drawn up by a commission created by the individual entrepreneur or the head of the organization.

Penalties for failure to issue a strict reporting form

Failure to issue a BSO form is equated 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 rubles
For citizens - from 1,500 rubles. up to 2,000 rubles

BSO forms are used in various sectors of the economy. Their forms are approved by the Ministry of Finance of the Russian Federation. A strict accountability receipt is essentially a document confirming the transfer of money, like a cashier's check. This article will give basic information about BSO.

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

When can BSO be used?

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

What is BSO for IP

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

The use of strict reporting forms in business activities is 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 form of 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.

Required details that must be specified in the BSO:
Name of the document, its series and number;
Full name and position of the person who is responsible for issuing the form and its correctness;
The signature of the responsible person and the seal of the individual entrepreneur;
Services provided and their cost;
The price of payment made in cash or by means of a payment card;
Dates of drawing up the document and its payment;
Other information characterizing the specifics of the services provided by the enterprise.

. Subsequently, on its basis, it is possible to issue a BSO for individual entrepreneurs on the simplified tax system for the provision of services.

Handwritten BSOs cannot be used for the following activities:

Services for the provision of parking spaces;
Receipts or subscriptions for the provided services of a veterinary nature;
Issuance of various transport tickets;
Issuance of pledge tickets and safe receipts of the pawnshop;
Organization of tourist and excursion routes.

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

Where to buy forms of strict reporting for individual entrepreneurs

You can buy BSO in a specialized printing house or printing house, or set up production by an automated system (often based on cash registers), which do 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 get a BSO for an individual entrepreneur on the simplified tax system for the provision of services in 2019:

Typographic way. Before downloading a sample for it, you need to make sure that it complies with the established procedure and all the necessary requirements. The form must necessarily reflect the following information about its manufacturer: its name in abbreviated form, tax identification number, address, order number, circulation size and year of printing. The above information is mandatory. Downloading samples from the Internet does not raise any questions, and the cost of printing them at a printing house in Moscow is about three rubles apiece (the price may vary slightly in the regions or the size and type of the form, as well as the required circulation volume). In a printing house for any service, with a high degree of probability there are ready-made BSO templates - both standard and tear-off (their cost fluctuates around hundreds of rubles), so it will not be difficult to find where to buy BSO for individual entrepreneurs.
Application of an automated system. This method does not imply anything complicated - this is a special device, which is understood as an inventory that looks like a cash register, but has a lower cost and other functionality. It is used to store accurate reports on blanks for the required five-year period and boasts protection against unplanned memory intrusion, as well as filling and releasing SRFs, providing numbering with the current series. You can buy it for about 5 thousand rubles, and the instructions are easy to download on the Internet.

Filling rules

After the form is filled out, it is urgent to make a copy of it (at least one copy of it). It's 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 form of strict reporting for individual entrepreneurs in 2019 with a tear-off part will help to study its features.

Most forms are filled out immediately after receiving cash payment or after making a payment with a bank card. It is not allowed to issue a BSO late, or, conversely, premature issuance of a document.

Each of the forms must be drawn up unambiguously, without any errors or amendments. In case of misprints or the need to make corrections, you need to cross out an incorrectly completed or completely damaged document. It is entered in the Book of Accounting Forms for the date corresponding to the damage, and then a new BSO is filled out. An unsuccessful form is not thrown away! Some even attach an explanatory note with him, which explains the reasons for the damage to the document..

The funds issued with the help of the BSO during the day are added up. A credit cash order is calculated for their full amount (in cases where an entrepreneur maintains such documentation, this is not necessary).

The principle of accounting and inspection

The receipts of strict reporting for individual entrepreneurs created by the typographic method are entered in the Book of Accounts 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 IP director.

The inspection and accounting of the 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 are entirely on the entrepreneur himself.

Acceptance takes place in the presence of the appointed commission on the day of receipt of documents for the enterprise. Verification of the documentation is carried out by means of an actual assessment of the number of forms and reconciliation of the numbers and series of papers provided with the accompanying document. Based on the results of the inspection, the trusted person writes an act of acceptance of the BSO. Only after its signature by the owner of the IP 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 single out the absence of the need to register it - there is no need to go to the tax office. In addition, you do not have to train employees to work with it. Among the minuses is the constant filling, accounting and storage of forms for five years.

Video: when to issue a BSO?

Strict reporting form (BSO) instead of a CCP check: what are the reporting requirements, in which case is a BSO issued instead of a CCP, storage and write-off of BSO.

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

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

This document applies only when it comes to cash settlements with the population. If the client is a legal entity, it is prohibited to apply BSO;
You can issue this form only 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 a customer 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 should include the following information:

Series, number and name of the receipt;
Information about the seller: full name for PE (private entrepreneur) and name and form of ownership for organizations;
Individual taxpayer number;
Type and name of the service provided;
Service cost;
Amount of payment (cash or bank card);
Date of the operation;
Position, full name and signature of the person who performed the operation;
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 accounting and storage of documentation that belongs to the category of "strict reporting":

1. Accounting for such securities is kept in a separate register of document forms. There are a number of requirements for such a journal. Basic requirements: the journal must be kept neatly and no errors or corrections should be made in it. 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 an act, which indicates the series and numbers of the missing forms. The act is signed by a special commission. The committee is created by the director of the organization.

3. The movement of such documents must be recorded in a special card for their accounting.

4. Forms of strict reporting must be stored in safes or cabinets that are locked. At the end of each working day, the safe or cabinet must be sealed and sealed.

5. The used SA 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 is created on the destruction of forms of strict accountability and the roots are destroyed. Damaged forms are to be disposed of in the same manner as the roots from used CO papers.

6. Forms can be printed at a printing house, produced using automated systems, or filled out online.
If the production of strict reporting forms is carried out 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 a series. If the tax authorities require information about the documents, the organization must provide it.
In addition, there are online systems that allow you to print, cancel and organize reports online.

Write-off of strict reporting forms

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

Decree No. 359 says that the company must keep the roots, which indicate the amount of funds received for at least 5 years. These spines 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, which is created by the director of the enterprise.

Sample form of receipt of strict accountability

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

Sample of filling out the BSO form:

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

This form can be taken as a basis and, following its example, create a similar document for your enterprise. Remember that such documents must be printed in a printing house or using automated systems.

Remember that proper filling, storage, accounting, use and destruction of the BSO will save you from problems with the tax office, so be responsible for these documents and their completion.

See also a video about when you can issue strict reporting forms:

Internet service "My business": real help to an accountant

A strict reporting form is a document that, in the manner prescribed by law, can replace a cash receipt. What are the rules of law governing this procedure? In what structure can the SSR be presented, taking into account the relevant provisions of the law?

What is the essence of the BSO?

To begin with, we will study what BSOs are, what strict reporting forms are. These sources are documents that certify, in accordance with the legislation of the Russian Federation, the receipt by some business entity, for example, an individual entrepreneur or LLC, of funds from an individual for the services provided to him on a paid basis.

The use of BSO for individual entrepreneurs and business entities is regulated by legislation, which changes significantly from time to time. Now in the field of legal regulation of the turnover of BSO, a situation has developed in which the use of the documents in question is actually regulated by two different sources of law - Federal Law No. 54 FZ in the old version, as well as the new version of this law. This is possible because, on the one hand, newer legal norms have come into force, on the other hand, compliance with them will become mandatory later. Let's study this nuance in more detail.

Use of BSO: changes in legislation

The specifics of the legal regulation of the use of BSO for services lies in the fact that individual entrepreneurs and business entities that provide services to citizens have the right to use BSO in the manner established by Federal Law No. 54-FZ, as amended on March 8, 2015. In addition, it can be noted that until July 1, 2018, entrepreneurs on the patent system, as well as firms paying UTII according to the list of activities recorded in paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation, they also have the right to use BSO in the manner prescribed by Federal Law No. 54, as amended on March 8, 2015. In addition, if any economic entities have the right not to apply BSO in principle, such a right is also reserved for them until July 1, 2018.

In turn, individual entrepreneurs and legal entities also have the right to work, focusing on the new norms of Federal Law No. 54. On what their choice may depend, we will consider further, having studied the provisions of both versions of the relevant source of law.

The use of BSO according to the old version of Federal Law No. 54

In accordance with the provisions of Federal Law No. 54, as amended on March 8, 2015, from a legal point of view, BSOs in the provision of services are very close to a cash receipt, and in many legal relations replace it. But they are not a complete analogue.

The procedure for applying BSO in the implementation of legal relations in the jurisdiction of the old version of the Federal Law No. 54 is actually regulated by another source of law - Government Decree No. 359. This regulatory act also contains a separate definition of BSO. What is a strict reporting form in accordance with Decree No. 359?

It can be presented, in particular:

receipt;
ticket;
coupon;
subscription.

But the list of BSO names is not limited to Decree No. 359. In accordance with the specified source of law, any documents that contain the details provided for by law can be referred to the BSO in accordance with the specified source of law.

BSO according to the old version of Federal Law No. 54: details

These include:

name of the form;
six-digit number, series;
the name of the company that issued the BSO to the client, the full name of the service provider;
address of the company or individual entrepreneur;
TIN of the company or individual entrepreneur;
type of service provided, its cost;
the actual amount of payment for the service;
date of settlement of the company with the client;
position and full name of the cashier, his signature;
company seal;
other details that may reflect the specifics of the services provided by the company or individual entrepreneur to clients.

BSO forms in accordance with Decree No. 359 can be made in a printing house or formed using special automated systems. In the first case, the document must also contain the name, TIN, address of the printing house, the order number for printing the BSO, the year it was completed, and the size of the printed edition.

The structure of paper forms in the general case should ensure the possibility of presenting the above list of details in two copies. As a rule, this requirement is met by printing the BSO, which contains the main part and the spine. Each of them has the specified details, one of the parts is kept by the company for reporting, the second is taken by the client who paid for the service.

Sometimes the legislation of the Russian Federation allows business entities to use simplified forms of BSO, for example, transport enterprises, cinemas, zoos. The way in which one or another simplified form of the BSO should be filled out is determined by separate departmental regulations.

Another important aspect of working with forms according to the old version of Federal Law No. 54 is their accounting. Let's take a closer look at the relevant legislation.

Accounting for forms according to the old version of Federal Law No. 54

In accordance with the old version of Federal Law No. 54, business entities must also keep records of BSOs that are printed. In the case of an automated system, their accounting is provided by appropriate hardware and software tools, but also under the control of the taxpayer.

To work with printed forms, a special BSO accounting book is used. Its sheets must be stitched, numbered, and also certified by the director and chief accountant of the company. At the same time, the seal of the organization is also affixed to the document.

The head of the company concludes an agreement with an employee subordinate to him, according to which this specialist is responsible for maintaining BSO, as well as accounting for them. As a rule, it is also entrusted with the receipt of funds from the clients of the company to whom services are provided. The responsible officer must also fill out the BSO, taking into account the provisions of Decree No. 359.

Acceptance of printing BSOs at the enterprise is carried out by a special commission. If an economic entity has the status of a legal entity, then the forms are put on the balance sheet of the organization, special acts are applied as grounds for this. BSO should be stored in safe places, which are subject to sealing at the end of the working day of the employees of the organization.

An inventory of the relevant forms is carried out in the manner prescribed by law. Copies or spines of forms must be kept in the firm for at least 5 years.

These are the nuances of using BSO by business entities according to the old version of Federal Law No. 54. But how does the new version of the relevant Federal Law regulate the use of these forms?

What is BSO according to the new version of Federal Law No. 54?

Federal Law No. 54 also provides a separate definition of BSO. What is a strict reporting form according to the new edition of the relevant source of law? It is, in turn, almost a complete analogue of a cash receipt. Its main distinguishing feature is the formation in electronic form with the obligatory use of an automated system that transmits information about settlements between firms and clients via the Internet to the Federal Tax Service of the Russian Federation.

Thus, the new type of BSO, on the one hand, is easier to use: it is not required to keep records of them, the BSO book should not be used, the procedure for storing the relevant forms and their inventory should not be observed. On the other hand, you need the Internet to use the forms. Automated systems will also need to be procured, registered and maintained.

According to the new law, the BSO should contain a different list of details - in comparison with the forms, the use of which is regulated by the provisions of Resolution No. 359.

BSO details according to the new version of Federal Law No. 54

So, the new BSO should include:

Name;
serial number for the work shift of the cashier;
the address of the organization in which the payment was made;
name of the company, full name of IP;
TIN of the taxpayer;
the system of taxation that is applied by the firm;
a specific sign of the calculation;
the name of the services rendered to the client - if possible, the payment, as well as their number;
cost per unit of the service provided - including VAT, if the company pays it;
the total amount of the invoice for services;
a specific form of payment - in cash or by card;
position and full name of the person who accepted the payment from the client;
registration number of the automated system for the formation of BSO;
serial number of the drive;
fiscal sign of BSO;
the address of the site where you can request information about the calculation;
phone or e-mail of a person, if the BSO is transmitted to him only in electronic form;
data on the fiscal document;
information about the work shift;
fiscal sign for the message.

What might a BSO look like? A sample of a strict reporting form that meets the requirements of Decree No. 359, that is, used in accordance with the old version of Federal Law No. 54, is in the picture below.

It contains all the details that give the document legal force, taking into account the requirements established by the legislation of the Russian Federation.

In turn, if we consider a new BSO, its sample should contain a new list of details. In practice, it may look different, taking into account the specifics of the CCP used by a particular enterprise.

There are a number of nuances that characterize the use of BSO in the provision of services by an entrepreneur who decides to make payments according to the new version of Federal Law No. 54. Let's consider them.

The use of BSO in accordance with the new edition of the Federal Law No. 54

First of all, the company should pay attention to the fact that the BSO can be issued to the client:

in paper form - despite the fact that information about the document is reflected in the database of the automated system;
in electronic form - provided that information about the corresponding form is sent to the client in the form of SMS or e-mail.

But there is a clause in the law: the firm must perform these actions if it has technical access to the necessary tools. One way or another, payment information is reflected in online databases that are generated during the transfer of payment information by an automated system. It can be noted that the law provides for cases in which BSO for services must be sent to customers exclusively in paper form.

Certain nuances characterize settlements between providers and recipients of services online. It happens that many services are provided on the Internet, for example, consulting. In this case, the use of BSO is regulated by separate norms of the new edition of Federal Law No. 54.

These are the nuances of the use of BSO by Russian businesses. What are strict reporting forms in interpretations corresponding to different versions of Federal Law No. 54, what is the procedure for their application, we have studied. But there is another significant nuance that is worth paying attention to - using the opportunity to legally not apply the relevant documents.

Who can not use BSO and cash receipts?

BSO is a document issued only when services are provided. However, entrepreneurs have the right not to issue it, as well as not to use other types of cash register equipment, when providing services related to:

with the reception from citizens of glassware, salvage, but not scrap metal, precious metals, precious stones;
with repair, as well as shoe coloring;
with the release and implementation of the repair of various types of metal haberdashery, keys;
with supervision, as well as care for children, the sick, the elderly, people with disabilities;
with plowing gardens, preparing firewood;
with the provision of services for carrying things at railway stations, airports, sea and river ports;
with the delivery by a citizen in the status of an individual entrepreneur for rent of residential premises that he owns.

It can also be noted that Federal Law No. 54, both in the old and in the new version, allows business entities not to use cash register equipment when selling:

goods in the format of fair, peddling trade;
tickets
newspapers, magazines;
ice cream;
seasonal vegetables, fruits;
goods for the sale of which tank trucks are used, for example, milk, live fish, kvass;
valuable papers;
items of creativity, handicrafts, if they are made by the seller himself.

Thus, in cases provided for by law, business in various formats can be conducted without the use of BSO when providing services, as well as other types of cash registers, in particular when selling goods.

Summary

A strict reporting form can be a convenient alternative to cash registers in cases where the law allows it. However, their application is rather strictly regulated by separate rules of law. Thus, it is legitimate to say that the choice between CCP and BSO will depend to a large extent on the specifics of a particular type of business, as well as on the conditions in which an individual entrepreneur or company conducts business.

The use of both CRE and BSO can have both advantages and disadvantages, which, most likely, will be determined in the course of practical use of settlements between service providers and recipients provided for by the legislation of the Russian Federation. The main thing at the same time is to take into account what current norms of the law are in force and how to apply them to specific legal relations in a particular business segment.

Both BSO and CCP are used when working with cash or plastic cards. So what is the difference between them? When is it possible to use BSO? What is the use of CCT? What are the main requirements of the law for BSO and CCP? The answers to these and other questions in our article.

BSO or CCT?

Regulates the cases of application of the CCP Federal Law No. 54-FZ of May 22, 2003 (hereinafter in the article - the Law), and BSO - Resolution No. 359 of May 6, 2008 (hereinafter - the Resolution). The possibility of using the BSO determines the type of activity of the entrepreneur. It should be related to the provision of services to the population. These include transport, housing and communal, household, tourist, as well as communication services, legal nature, in the education system, public catering and trade. A complete list of services can be found in OK 002-93. The use of forms is allowed only for settlements with individuals. They also include individual entrepreneurs. When working with organizations, CCP is mandatory, but BSO is prohibited.

If you want to know how to properly keep records of BSO, follow the link:

Very often the question arises, is it possible to use BSO with UTII or STS? Oh sure. The use of forms has nothing to do with the tax system. But it is worth mentioning right away that in these cases, the activity of the entrepreneur should be related to the provision of services. When selling goods, it is not allowed to issue a BSO. very comfortably. Especially if the services provided involve constant moving, when the work of an entrepreneur is not tied to a specific place.

The obligation to use CCP lies with all individual entrepreneurs that are registered in Russia. But there are a few exceptions to this rule as well. So, for example, when providing services to individuals, an entrepreneur has the right not to use a CRE (subject to the issuance of a BSO). Article 346.26 of the Tax Code of the Russian Federation (paragraph 2) contains a list of activities for individual entrepreneurs on UTII, in which the use of cash registers is not necessary. Here is some of them:

household services (OK 002-93);
maintenance and/or repair, car washing;
veterinary services;
cargo transportation (if the entrepreneur has no more than 20 vehicles at his disposal);
passenger transportation (also no more than 20 vehicles for the provision of such a service);
retail trade on an area not exceeding 150 sq.m.

An individual entrepreneur who is on a patent and is not subject to the Law (paragraphs 2, 3) is exempted from the obligation to use CRE, provided that he is engaged in the type of activity provided for this system. BSO is expected. There is also no need to use cash registers if the activities listed in paragraph 3 of the Law are carried out. Below is a short list:

sale of newspaper and magazine products through the relevant kiosks (provided that the share of newspapers and magazines must exceed 50%);
trade in exhibition complexes, fairs, markets and similar territories intended for this;
small retail trade (including peddling);
sale in bottling soft drinks and ice cream.

If an individual entrepreneur operates in hard-to-reach places indicated in the list approved by regional authorities, then the obligation to make cash payments using CCP is removed from him. All you need to do is complete the required reporting forms. Thus, we find that in the work of an individual entrepreneur, it is important not only to correctly record the cash received, but also to give the correct documents to the hands of buyers or clients. A cash receipt and a strict reporting form are two documents for legal confirmation of receipt of payment for the service in cash or with a plastic card.

The legislation establishes approved forms of forms for certain types of activities. These include tourism, veterinary services, insurance, services of budgetary organizations and pawnshops. It is enough for an individual entrepreneur to choose one of the established forms. If the type of activity is not related to those listed above, then you can develop a form yourself. Take the approved form as a basis and make changes to it that reflect the services provided by a particular entrepreneur. The required details of the form include:

name (for example, voucher, receipt for payment, subscription);
series and number (six-digit);
FULL NAME. individual entrepreneur;
TIN, registration certificate number;
type of service and its cost;
payment amount;
date of compilation of the BSO and, accordingly, the date of calculation;
Full name, position, signature of the person who received the cash;
information about the printing house (name, TIN, address);
data on the circulation, the year of manufacture of the BSO and the number of the order in the printing house.

The Decree spells out possible ways to make forms. There are two of them. The first is to order from a print shop. Each form must contain the name of the printing house, the circulation, the number of copies and the year. It is very important to have a series and a number, which must be unique. If necessary, security marks can be applied to the forms - watermarks and a hologram. In the printing house, you can order strict reporting forms for individual entrepreneurs, taking into account the type of its activity.

The second method allows the creation of BSO using automated systems, to which a number of requirements apply. These include: preventing unauthorized access, the ability to save all data for five years, providing a unique number (series) when filling out and issuing forms. You can find recommendations for making forms on a computer, followed by printing on a home printer. Doing this is highly undesirable.

BSO is an important document that is subject to accounting. When filling out the form, write in legible handwriting and carefully enter the data. In case of a mistake, cross out the form and attach it in the accounting book to the corresponding day. When filling out the form, one or more copies are filled out, or forms with a detachable part are used. Issued forms are fixed. The rules applicable to the design of the book are specified in the Regulations (clauses 16 - 19). She needs to flash, number and certify with the signature and seal (if any) of an individual entrepreneur. The shelf life of the forms is five years. Responsibility for the safety of documentation during the entire period lies with the entrepreneur. Forms must be in a place protected from unauthorized access (safes, iron boxes, etc.). Below is a sample BSO accounting book.

Acceptance and transmission of BSO are formalized by the relevant act. An agreement on liability is concluded with the person responsible for working with the forms. Conduct an inventory at least once a month. BSO can be disposed of after a five-year period and not earlier than one month after the last inventory.

Requirements for CCP

Working conditions with cash registers are no less difficult. Important points are registration with the tax office and subsequent paid maintenance during the entire period of work. The cash register used must have fiscal memory. It should be borne in mind that the list of models allowed for use is updated every year. And since January 2014, a new “Service Maintenance” sign has been adopted, which must be present on the cash register without fail.

When choosing a cash register, buy only models approved in the State Register for the current year.

Registration of CCP lasts five days. She goes to the tax office. An application for registration and other necessary documents are submitted (the exact list must be found in the tax office). The procedure was approved in Decree No. 470 of July 23, 2007. After registration, a registration card is issued.

Violations of the procedure for working with cash registers are punishable by a warning or a fine. In accordance with Art. 14.5 of the Code of Administrative Offenses, the following measures may be applied to an individual entrepreneur. For the use of faulty equipment, a warning is issued or a fine is collected in the amount of three to four thousand rubles. For refusal to issue a cash receipt or BSO to the buyer (client), the amount also amounts to three to four thousand rubles. In accordance with the code (CAO), individual entrepreneurs are liable as officials.

When choosing the type of activity, an individual entrepreneur should know which document must be issued to the client to confirm the cash received for the service provided. Subject to the established requirements for forms or cash receipts, you can greatly facilitate the work, and, of course, avoid monetary penalties from the tax authorities. There is no point in judging which is better than BSO or CCP. After all, the ease of use depends on the specific situation and type of activity of an individual entrepreneur.