Cashier's check and bso. New details in checks and BSO. Pros and cons of BSO

Forms of strict reporting (SRF) - documents that are used to process cash settlements, or settlements using payment cards. Forms of strict reporting are equated to cashier's checks. So, forms of strict accountability are: receipts, travel documents, vouchers, subscriptions, etc. BSO can be used by organizations or individual entrepreneurs when providing services to the population.

Order BSO

The procedure for using strict reporting forms is prescribed in the Regulation approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359 - hereinafter Regulation.

Consider the procedure for the use, storage, destruction of forms of strict accountability, as well as responsibility for violating the procedure for their application.

When can BSO be used for cash payments?

Strict reporting forms are used by organizations and entrepreneurs providing paid services to the population and replace a cash receipt.
When providing what services, taxpayers - organizations and individual entrepreneurs, may not use cash registers? The specialists of the Ministry of Finance in their letters No. 03-01-15 / 1-42 dated February 03, 2009, No. 03-01-15 / 1-29 dated January 27, 2009, as well as in other letters, explained that such services include those types of services provided to the population, which are included in the OKUN classifier, approved by the Decree of the State Standard of Russia dated June 28, 1993 No. 163.

However, such clarifications worsened the position of many taxpayers. Indeed, over time, the scope of activities expands, more and more new types of services appear that are not included in OKUN.
And so, on April 4, 2012, the Ministry of Finance in letter No. 03-01-15 / 3-74 clarifies that the types of paid services provided to the population are not limited to the types of services included in the OKUN.

To this day, the regulatory acts do not provide an exhaustive list of types of activities for the provision of services to the population, in which it is possible not to apply CCP, limiting itself to issuing strict reporting forms (SRF).

Thus, taxpayers can independently determine whether they can use BSO in their activities without using cash registers. Of course, this should be guided by common sense. Since if the type of activity can only be considered a stretch to provide services to the population, then using the BSO, taxpayers risk falling into the category of violators of the current legislation, the procedure for using cash registers, with all the ensuing consequences in the form of sanctions and administrative responsibility. Also, forms are not used when selling goods to the public.

Organizations and entrepreneurs independently develop forms and approve their form by order of the head.
Mandatory details that must contain the BSO are indicated in the third paragraph of the Regulations:

• Document name, series and six-digit number;
• Name of the organization with an indication of the organizational and legal form;
• Location of the organization;
• Type of services provided;
• Service cost;
• The amount of cash received, or the amount of payment by payment card;
• Date of payment and date of preparation of the document;
• Position, indicating the full name of the responsible person, personal signature and seal of the organization;
• Other information that supplements the document to determine the specifics of the service provided.

Here we do not consider approved BSO forms for certain types of activities, such as the provision of passenger transportation services, the provision of services by cultural institutions, etc. For certain types of activities, special BSO forms have been approved, which are used only by organizations providing such services.
We will only list the types of approved strict reporting forms used by organizations providing relevant services.

List of approved forms (BSO) for settlements with the population

The rest of the taxpayers who provide paid services to the population of a different nature develop strict reporting forms on their own.

In order to use self-developed forms of strict reporting, used instead of using a cash register, the following requirements must be taken into account. Self-developed BSOs should:

• Contain all the details listed in the Regulation;
• Must be produced either by printing or using an automated system.

Note!

Forms (BSO) made in any other way cannot replace a CCP check. Do not use forms made on a computer and printed on a conventional printer.
A common question asked by taxpayers is

Is it possible to use any document that replaces a cash receipt, for example, a BSO, during a power outage?

No, if an organization does not have the right to use strict reporting forms by type of activity, then a cashier's check cannot be replaced with a strict reporting form when the electricity is turned off.

Previously, to replace a cashier's check in this case, a special form approved by the Ministry of Finance was used. However, with the entry into force of Law No. 54-FZ of May 22, 2003, the use of this form is illegal. Since the Law does not contain instructions on the use of a special form that replaces the CCP check in case of a power outage.

Thus, the form previously used in such cases is not applicable, since this is contrary to current legislation. And in the event of a power outage for not using the cash register, the organization and responsible persons are held liable under Article 14.5 of the Code of Administrative Offenses.

Is it possible to use a cash register if BSO can be used by type of activity?

Yes, cash registers can be used by both organizations carrying out activities for which BSO forms have been officially developed, and organizations that have developed BSO on their own. At the same time, when making cash settlements with the population, for the services rendered, you can issue either a cashier's check or a strict accountability form.

Meanwhile, for certain types of activities, regulations establish a special procedure under which they are required to use the BSO, without the use of cash registers. Thus, Law No. 196-FZ of July 19, 2007, which regulates the activities of pawnshops, obliged organizations providing pawnshop services to use approved forms: pledge tickets and safe receipts. Thus, pawnshops are not entitled to use cash registers instead of strict reporting forms.

Is it possible to issue a cash receipt order (PKO) instead of a strict reporting form?

No, a cash receipt order cannot replace a strict reporting form, since the PKO form does not meet the requirements for BSO and is intended for other purposes. By issuing to individuals instead of the BSO a receipt for the PKO, the organization violates the law and sanctions may be applied to it under Article 14.5 of the Code of Administrative Offenses of the Russian Federation for violating the procedure for applying the CCP. Since violations in the field of application of the BSO are equated to violations of the procedure for the use of cash registers.

Is an organization obliged to register with the tax office or other bodies independently developed BSOs?

No, organizations and individual entrepreneurs using independently developed strict reporting forms should not additionally register them either with the Federal Tax Service or with any other bodies.

The legislation regulating the procedure for the application of BSO, and the procedure for making cash payments, does not contain rules obliging taxpayers to register BSO with state structures. The Ministry of Finance gives similar explanations in letters No. 03-01-15/8-250 dated November 25, 2010 and No. 03-01-15/11-297. The independently developed form of the BSO is approved by the internal order of the head.

Forms of strict reporting - accounting procedure

And so, organizations and individual entrepreneurs providing paid services to the population have the right not to use a cash register, issuing individuals instead of a cash receipt a strict reporting form confirming the receipt of cash.

How to reflect in such forms?
The procedure for accounting and storage of BSO is regulated by the instructions approved by the protocol of the State Interdepartmental Expert Commission on KKM No. 4 / 63-2001 dated June 29, 2001. However, since the regulatory legal acts on the basis of which the Directives were drawn up have lost their effect, the Directives are currently applied to the extent that does not contradict Regulation No. 359.

And so, the head of the organization, by an internal order, approves the form of the developed forms of strict accountability and appoints an employee who will be responsible for storing and issuing forms. With this employee, an agreement on material liability is concluded. Forms must be stored according to the rules defined for the storage of monetary documents.

Strict reporting forms are accepted for accounting on the basis of an acceptance certificate. The act is approved by the head and signed by the commission. In turn, the composition of the commission is approved by the order of the head. This procedure is determined by Regulation No. 359.
Accounting for forms is carried out in the book of accounting for forms of documents. The form of the book can also be developed independently.

In accounting, the acquisition of forms of strict reporting reflect as follows:

• Debit 10 (15) Credit 60 - purchased by BSO;
• Debit 20 (23; 25; 26; 44 ...) Credit 10 (16) - BSOs transferred to use.

For analytical accounting of BSO, an off-balance account 006 “Strict reporting forms” is intended, to which you can open sub-accounts for storage locations and responsible persons. Account 006 reflects the conditional cost of the forms, which can be their actual cost, or conditional, for example, equal to 1 ruble. At the same time, the procedure for the formation of a conditional assessment of the SSR should be reflected in the accounting policy.

The movement of the forms is recorded in the intake and control sheets, on the basis of which the data on the movement of the BSO in the organization are reflected in account 006. At the end of the month, the data of the control and intake sheets are verified with the BSO accounting book. This procedure is established by Protocol No. 4/63-2001.

In accounting, the movement of BSO is reflected in the following order:

• Debit 006 sub-account "BSO in accounting" - the receipt of BSO in the conditional assessment is reflected;
• Debit 006 subaccount “BSO in acc. Subdivisions "Credit 006 subaccount" BSO in accounting" - the transfer of BSO to a structural unit is reflected;
• Credit 006 subaccount "BSO in the relevant division" - the used forms were written off.

After filling out a strict reporting form, it is equated to primary documents. In the case when BSOs are paid by the organization, and before their issuance are proof of unfulfilled obligations to the organization, the forms are equated to monetary documents. Account 50-3 “Money documents” is intended for their accounting. These BSOs include the following types of forms:

• Travel tickets;
• Coupons for gasoline;
• Vouchers;
• Movie tickets;
• Security tickets, etc.

The costs of the organization associated with the acquisition of BSO are reflected in the accounting, depending on the applicable taxation system.

General taxation system and BSO accounting

Accounting

Debit 10 Credit 60 - BSO are reflected in the inventory;
Debit 19 Credit 60 - VAT allocated from the cost of BSO;
Debit 68.1 Credit 19 - VAT amount accepted for deduction.
Debit 006 - reflected in the conditional assessment of the acquisition of BSO;
Debit 20 (44) Credit 10 - transferred to BSO for use;
Credit 006 - the cost of used forms has been written off.

tax accounting

Accounting for VAT when purchasing BSO
Note!

An organization can deduct VAT on BSO if the following conditions are met:

• The amount of VAT is reflected in the documents of the supplier;
• Received an invoice from a supplier;
• BSO are used in transactions subject to value added tax;
• Forms are reflected in the accounting.

Such conditions are contained in Article 171 of the Tax Code.
If the organization is not a VAT payer, or the forms are used in tax-free activities, the tax amount is included in the cost of the forms (clause 2, article 170 of the Tax Code of the Russian Federation).

Income tax and expenses for the acquisition of BSO.
Accounting for the cost of purchasing forms depends on the type of strict reporting forms.

For individual forms, a special accounting procedure is provided. For example, the purchase of checkbooks and the costs associated with their acquisition are included in the costs associated with banking services (clause 15, clause 1, article 265 of the Tax Code of the Russian Federation). Although the specified article of the Code regulates accounting for organizations using the simplified tax system, the Ministry of Finance in letter No. 03-11-04 / 2/139 dated May 25, 2007 gave just such explanations, however, organizations using the general tax regime. Such a conclusion follows from paragraph 2 of Article 346.16 of the Code.

At the same time, the costs associated with the purchase of checkbooks are included in the expenses at the time of their actual payment, both with the accrual method and with the cash method, this procedure follows from subparagraph 3 of paragraph 7 of Article 272 and paragraph 3 of Article 273 of the Code.
However, checkbooks still do not belong to those strict reporting forms that are used instead of cash registers. The procedure for reflecting the costs of producing your own forms is not provided for by the Tax Code.

The costs associated with the acquisition or production of forms of strict accountability, equated to checks of cash registers, based on the provisions of subparagraph 2 of paragraph 1 of Article 254 of the Code, can be included in material expenses, since such expenses are directly related to activities related to the provision of services.

Also, these costs can be included in other expenses, as expenses for the purchase of stationery, in accordance with paragraph 24, paragraph 1, article 264. Specialists of the main financial department in the letter No. 03-03-02-04 / 1/123 dated May 17, 2005 give just such recommendations. This letter is addressed to organizations applying the simplified regime, however, there are no contradictions and prohibitions for applying to taxpayers on the general system.

Thus, which expenses will include the costs of purchasing BSO, the organization decides on its own, having previously fixed the order in the accounting policy.

Simplified taxation system and BSO accounting

It is obvious that taxpayers applying the simplified tax system and paying tax on total income do not take into account the costs of acquiring BSO in the taxable base, since no expenses other than insurance premiums and the amount of a fixed payment (for individual entrepreneurs) reduce the tax base of this category of taxpayers.

Consider the accounting procedure for taxpayers who pay tax on the difference between income and expenses.

Accounting for BSO costs here also depends on the type of these forms.
So, strict reporting forms, the form of which is officially approved, and which are used only in a strictly defined industry, are taken into account in a special manner. So, we considered the procedure for accounting for checkbooks above, organizations that use the simplified tax system take into account the costs of acquiring special BSOs in the same manner.

As for strict reporting forms that are used instead of a cash register, accounting for the costs associated with it is not prescribed in the legislation. Therefore, organizations and entrepreneurs on the simplified tax system can take them into account either in the costs associated with the purchase of office supplies, or in material costs. At the same time, single tax payers include VAT on forms in the cost of BSO. The costs of purchasing BSO are included in the expenses only after they are actually paid.

Accounting for BSO by UTII payers

Since imputed tax payers do not take into account the costs of activities on UTII when paying tax on imputed income, the costs associated with the acquisition of BSO do not affect the amount of tax.

If OSNO is applied and UTII is paid

Taxpayers using the general system can use strict reporting forms both in activities transferred to the payment of UTII, and in activities in the general regime.

Therefore, the cost of BSOs issued when providing services on the OSNO is taken into account in the manner prescribed for the regular system. Indeed, by issuing a strict reporting form instead of a check, you can clearly determine how many forms are used in different types of activities. Therefore, the costs of BSO, when carrying out different types of activities on different taxation systems, are accounted for separately, by direct calculation.

However, if in some cases the organization cannot clearly establish in which activity a particular number of forms is used, the costs should be distributed in proportion to income, for each type of activity. This procedure is established by paragraph 9 of Article 274 of the Tax Code.

Thus, difficulties in classifying expenses according to the BSO by type of activity may arise when determining the amount of expenses from a checkbook. Since one checkbook is issued on the current account, and not several for each type of activity.

How to determine the share of income from the type of activity
The share of income by type of activity is calculated according to the following formula

Calculate the costs associated with the acquisition of BSO related to activities at OSNO using the following formula

The share of expenses for the acquisition of BSO related to activities on UTII, calculate as follows

Distribute the cost of purchasing forms by type of activity should be based on the results of each month. The share of expenses that relates to activities on the common system is included in the composition of expenses, in accordance with the procedure for accounting for such expenses adopted by the organization, on an accrual basis during the year. The share of expenses on BSO related to imputed activities does not reduce the tax base. Similarly, VAT as a share of these expenses is not deductible.

The procedure for determining the amount of VAT on distributable expenses is defined in paragraph 4 of Article 170 of the Tax Code of the Russian Federation.
To determine the amount of VAT accepted for deduction, you can use the following formula

The amount of VAT, as a share of expenses, for activities on the common system, the organization accepts for deduction, and VAT in the share of expenses for activities on UTII, is included in the amount of expenses, which, in turn, relating to activities transferred to the payment of imputed tax, does not reduce income tax base.

BSO - the procedure for registration, storage and destruction

Consider the procedure for issuing a strict reporting form, depending on the implementation of the calculations.
Strict reporting forms are used for cash settlements with the population without the use of a cash register. When making payments, when the buyer (meaning the buyer of services, since when selling goods, a cash receipt cannot be replaced by a BSO), pays in cash or pays with a payment card, the seller writes out a strict reporting form to him. Consider the procedure for issuing a BSO, depending on the method of payment.

Registration of BSO when paying in cash

When receiving cash from an individual, when issuing a BSO, one should act in the following order:

• Fill out the form properly, enter all the necessary data. If, due to the lack of certain information, some columns remain empty, put a dash in them. At this stage, the signature on the form is not put;
• Receive and recalculate money from the payer;
• Announce the amount received and place the bills so that they remain in the field of view of the buyer;
• Now you can put a signature on the form;
• Count, having previously announced, the amount of change and, together with the form, give it to the buyer.

Registration of BSO when paying with a payment card

If an individual pays with a payment card, issuing a BSO, proceed as follows:

• Take a payment card from the buyer;
• Fill out the form in the above order. At this stage, the signature is not put;
• Insert the payment card into the device for reading information, wait for payment confirmation;
• Now you can sign the BSO;
• Attach the document issued by the device after the transaction is completed and, attaching it to the payment card, give it to the buyer.

Registration of BSO when paying in a mixed way: by payment card and in cash

It happens that the buyer pays partly with a payment card, partly in cash.
In this case, having received the money and the card, fill out the form, after making a transaction with the payment card, keep the cash received from the buyer in plain sight. Put a signature on the strict accountability form, attach change and a payment card to it and give it all together to the buyer, stating the amount of change.
Note!
When applying for a BSO, regardless of the method of payment: using a payment card or in cash, you must fill out a copy of the form, which remains with the organization. If the copy is not filled out, then a detachable part should be provided in the form of the form, duplicating the main details of the main part of the BSO.
The following cases are an exception:

• The federal authorities have established a different, special procedure for filling out strict reporting forms (concerns special forms provided for certain types of activities);
• BSO details are pre-filled, at the time of production by printing;
• Details or part of them are filled in electronically.

Since organizations and entrepreneurs that use BSO to replace a check, making strict reporting forms in a typographical way, already include all the necessary details in them, when making settlements with buyers, all that remains is to put down the date, amount of payment and signature, a copy of the completed form remains in the organization.

Destruction of used BSO

Copies of used forms or vouchers are packaged in bags that are sealed and kept for five years. Five years later, after a month from the date of the inventory, the used copies of the BSO are destroyed, about which an act is drawn up on the write-off of the used forms of strict accountability.
The act is signed by the members of the commission present at the destruction of the forms. The commission is appointed by order of the head.
Destruction of copies of used BSOs, for which the established storage period has expired, as well as damaged and incomplete forms, can be carried out in the following ways:

• Tear by hand;
• Using a shredder;
• Destroy by burning;
• Transfer for further destruction to a specialized organization.

The way in which forms are destroyed is selected based on the number of BSOs destroyed.
The order of destruction is established by clause 19 of Regulation No. 359.

Responsibility for violation of the procedure for applying BSO

Violation of the procedure for the use and terms of storage of BSO is an offense for which tax liability is provided, in accordance with Article 106 of the Tax Code of the Russian Federation, and administrative liability under Art. 2.1 of the Code of Administrative Offenses.
Responsibility for non-issuance of BSO
Failure to issue a strict reporting form is equated to a failure to break a check. For such a violation, administrative liability is provided for under Art. 14.5 and 23.5 of the Code of Administrative Offenses:
- For an organization - from 30 to 40 thousand rubles;
- For the head - from 3 to 40 thousand rubles;
- For the guilty person (cashier-operator) - from 1.5 to 2 thousand rubles.
For the lack of strict reporting forms, liability is provided for in Art. 120 of the Tax Code, such a violation is a gross violation of the rules for accounting for income and expenses.

The use of strict reporting forms instead of cash registers (cash registers) is allowed only in cases established by the legislator. Under other circumstances, for non-use of the cash register, a fine may be imposed on the organization in accordance with Part 2 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation. In the article, we will consider the list of subjects of civil circulation that are allowed to do without cash registers, and we will clarify what the strict reporting form looks like.

Work without a cash register in 2018-2019

Cases when organizations can work without the use of cash registers (cash registers) are specified in Art. 2 of the law "On the application of CCP ..." dated May 22, 2003 No. 54-FZ (hereinafter - the law on the application of CCP):

• for settlements carried out by credit institutions;
• due to the specifics of the activity or location (for example, a rural pharmacy).
• if organizations and individual entrepreneurs are UTII payers or an individual entrepreneur uses a patent taxation system (this permission is valid until 07/01/2019 (see clause 7.1 of the Federal Law of 07/03/2016 No. 290-FZ "On Amendments to the Federal Law" On the Use of Cash Registers ... "(Law No. 290-FZ), added by the Law "On Amendments ..." dated November 27, 2017 No. 337-FZ (Law No. 337-FZ). The exception is persons working in the field of retail trade and catering and having employees, who are required to apply CCP from 07/01/2018;

List of activities without CCP

Art. 2 of the law on the use of cash registers establishes the following list of activities, the engagement of which exempts an organization or individual entrepreneur from the use of cash registers:

1. Sale of lottery tickets.
2. Sale at face value of signs of postage (only state).
3. Acceptance of salvage materials from citizens (except for scrap metal).
4. Trade in printed matter.
5. Sales of ice cream stalls and bottling of soft drinks, water and milk.
6. Sale of travel tickets and coupons (until 07/01/2019).
7. Trade in religious objects.
8. Plowing gardens and sawing firewood, etc.

This list of activities is closed and is not subject to broad interpretation. The authorities of the constituent entities also do not have the authority to make changes to the list at the regional level.

In paragraph 2 of Art. 2 of the law on the use of cash registers lists the types of activities in which an organization, entrepreneur or seller has the right not to use cash registers. We have to admit that these types relate, among other things, to the provision of services to the population (see OK 029-2014 (NACE Rev. 2) "All-Russian classifier of types of economic activity", approved by order of Rosstandart dated January 31, 2014 No. 14-st.). Under the population of the Supreme Arbitration Court of the Russian Federation in the resolution of 31.07.2003 No. 16, devoted to responsibility for non-use of cash registers, understands citizens, including entrepreneurs.

Important!

Clause 11, Article 7 of Law No. 290-FZ adds to the list of types of activities exempted from KKM trade from vending machines - the exemption period will end for individual entrepreneurs who do not have employees under an employment contract on 07/01/2019. However, strict reporting forms for goods from vending machines do not need to be drawn up.

Use of strict reporting forms instead of KKM

Organizations and entrepreneurs, sellers who provide services can replace checks issued by KKM with documents confirming the fact of payment for goods with strict reporting forms. According to Art. 1 of Law No. 337-FZ, organizations that worked without cash registers have the right to do this until 07/01/2019, with the exception of those that work in the field of retail trade and catering and have employees. After that, it is necessary to install either a cash register or an automated device for issuing strict reporting forms, which will be sent electronically to the fiscal authorities.

That is, the transitional period given by the legislator is provided to organizations and individual entrepreneurs that belong to the preferential category.

As forms of strict reporting can be used:

• tickets;
• receipts;
• subscriptions, etc.

The procedure for their registration and storage is determined in the regulation “On the procedure for cash settlements ...”, approved. Decree of the Government of the Russian Federation of May 6, 2008 No. 359 (hereinafter - Regulation No. 359).

NOTE! If a strict reporting form is developed and approved by a regulatory act, then its use in this particular form is mandatory.

We can talk, for example, about mortgage tickets for pawnshops, air and railway tickets, etc. In other cases, the organization has the right to use an independently developed strict reporting form, provided that it contains the details specified in clause 3 provisions No. 359.

The procedure for filling out and storing strict reporting forms

A strict reporting form is a primary accounting document that:

• is formed in electronic form or printed using an automated system at the time of payment for the services rendered;
• for taxpayers on UTII and the patent system until 07/01/2019 is allowed in the form of a printed form.

The preparation of the document should include filling out either 1 copy or the tear-off part of the form. This is necessary in order to keep the seller's document confirming the fact of commodity-money relations. At the same time, the period of storage of copies/tear-off coupons is 5 years. Their destruction is carried out according to the act.

Rules for filling out the form:

• clearly and legibly;
• without corrections in the form itself;
• correcting the error by crossing out the original form (attached to the form accounting book) and filling out a new one.

If the document is filled out using automated systems, then 2 conditions must be met simultaneously:

• the system must have a certain degree of protection against unauthorized access from the outside and save all operations with forms for at least 5 years;
• the system saves a unique number and a series of issued forms.

At the same time, at the request of the fiscal authorities, all organizations and entrepreneurs must provide the necessary information on issued forms from automated systems.

Form of a sales receipt without a cash register

According to Art. 493 of the Civil Code of the Russian Federation, a sales receipt is a confirmation of payment for the goods. As a rule, it is issued together with a cash receipt. But if the seller is included in the list of exclusive entities exempted before 07/01/2019 from the mandatory use of cash register equipment, then only a sales receipt can be issued to the buyer.

The form of a sales receipt is not approved by regulatory enactments. Accordingly, an entrepreneur and an organization have the right to develop it independently, but taking into account the reflection of a number of details in it (letter of the Ministry of Finance of Russia dated February 11, 2009 No. 06.12.2011 No. 402-FZ), such as:

• the name of the document (sales receipt), its number and series;
• name of the organization, individual entrepreneur - seller (you can indicate in words, you can make a layout of the form indicating the name on it);
• TIN / OGRN;
• the name of the service that was provided to the consumer;
• service cost;
• the size of the final amount to be paid;
• date of calculation and completion of the check;
• signature of an authorized person with a transcript and an indication of the position.

The form may contain other details, including an indication of the number of transferred goods, etc.

Thus, strict accountability forms are an alternative to a cashier's check for the provision of services to the population, and a sales receipt - for cases of sale of goods. Only a number of entities exempted from CCP before 07/01/2019 are entitled to use an alternative method of payment confirmation. Subsequently, these entities have the right to either switch to cash registers, or produce BSO in electronic form / print using an automated system. From 07/01/2019, sales receipts and BSOs can only be used by entrepreneurs exempted from the use of cash registers in principle.

The sale of goods and the provision of services to individuals is documented by such documents as a cash receipt, sales receipt and BSO. Let's figure out what these documents are, in what cases each of them is needed, and when you can not issue anything to buyers.

Cashier's check and sales receipt: what's the difference

A cash register receipt of a cash register is a document that is printed on a cash register or generated electronically at the time of settlement between the buyer and the seller.

Mandatory details of a cash receipt (Article 4.7 of Law 54-FZ):

document's name

serial number per shift

date, time and place of settlement

name of organization or individual

taxation system

name of goods, works, services, their quantity, price, cost, VAT

the total amount with the allocation of VAT in the context of rates

form of payment (cash, non-cash, mixed)

position and full name of the employee who performed the calculations

KKT registration number

serial number of the fiscal drive

fiscal attribute of the document

FTS website address

phone number or email addresses of the buyer and seller when sending a check electronically

serial number of the fiscal document

shift number

fiscal sign of the message

A sales receipt is also issued for settlements with customers, but is filled in manually on a printed form of A6 format. May, depending on the situation, replace the cash receipt or be attached to it. A sales receipt is often used when the seller needs to indicate the name of the product sold. There is no established form of a sales receipt, but it usually looks like this:

According to paragraph 2 of Article 9 of the Federal Law “On Accounting” dated December 6, 2001 No. 402-FZ, for any primary document, and hence a sales receipt, in addition to the name of the document, the following must be filled out:

Date of preparation

Name of the organization

in-kind and/or monetary value

position and signature of the responsible person (in this case, the seller)

When need a cash receipt online cash register

All organizations and individual entrepreneurs who need to use online cash registers as required by 54-FZ, must always issue a cashier's check. The tax authorities monitor this ─ checks are carried out on the application of cash register equipment and the completeness of the reflection of revenue.

If violations are detected, fines are imposed, the amount of which starts from 1,500 rubles for non-compliance of cash register equipment (CCT) with the requirements of the law and ends with suspension of activities for up to 90 days and disqualification up to 2 years for repeated non-use of the cash register

In what cases is a sales receipt issued?

There are two options:

1. A sales receipt is issued at the request of the buyer

2. A sales receipt is issued on the basis of regulatory enactments

Option 1.

54-FZ allows you to work in a remote and hard to reach areas without CCP (the list of settlements is approved by the regional authorities). However, the organization or individual are obliged to issue to the buyer, upon request, a document confirming the fact of payment. Law 54-FZ establishes only the details that should be in the transmitted document, but does not indicate the type of document. And, most likely, it will be a sales receipt.

It happens that the buyerneed a sales receipt for the cash register, to report on which specific items were purchased. For example, employees who have received money under the report need documents in order to attach them to the expense report.

After the name of the goods on the cash receipt became a mandatory requisite (according to 290-FZ, only entrepreneurs who do not trade in excisable products received a delay until February 1, 2021), it is expected that the issuance of sales receipts in the second case will not be necessary. But many may continue to ask for them "out of inertia."

Option 2.

Government Decree No. 55 of January 19, 1998 “On Approval of the Rules for the Sale of Certain Types of Goods...” obliges sellers to issue a sales receipt in certain cases.

One of these cases is peddling. You can sell goods outside stores without using a cash register (Article 2 of Law 54-FZ), while the fact of settlement is necessarily confirmed by a sales receipt.

When selling some types of products, a sales receipt is needed in order to provide the buyer with additional information.

What needs to be indicated on the sales receipt, except for the names of the seller and goods, the date of sale, quantity and price, is determined by Government Decree No. 55 and depends on the category of goods.

As a result, it turns out that during peddling trade, only a sales receipt is issued, without a cash receipt.

When selling cars, motorcycles, trailers, numbered units, weapons, ammunition and furniture, both a sales receipt and a cash receipt are required. But when selling clothes, shoes, jewelry, animals, plants, building materials, only a cash receipt without a sales receipt can be used if it contains the information about the goods required by Decree No. 55.

What is BSO?

Now the concept of a strict reporting form is in two regulations: in Law 54-FZ and in Decree of the Government of the Russian Federation dated 06.05.2008 No. 359 “On the procedure for cash payments and (or) settlements using payment cards without the use of cash registers”.

BSOs are equal in importance to a cashier's check. The peculiarity of the BSO is that they are issued only when providing services. Moreover, for some types of services there are "their" regulations that establish requirements for the BSO. For example, when providing transport services, you need to focus on industry documents (Decree of the Government of the Russian Federation No. 359 of 05/06/2008, etc.).

In July 2016, Law No. 290-FZ was adopted, which made major changes to Law 54-FZ. According to this document, the transition to BSO, printed by analogy with cash receipts or generated electronically, will take place from July 2018. But in November 2017, after the adoption of Law No. 337-FZ, the transition period was postponed to July 1, 2019

Until 2019, everyone who provides services can use the BSO printed in the printing house. In this case, it is necessary to comply with the mandatory details established by Decree No. 359:

document name, number and series

name of organization or individual

location

type of service and its cost

date of service

Name of the person who provided the service

seal of the organization or individual entrepreneur (if any)

From July 2019, for the issuance of BSOs, it will be necessary to use equipment ─ for automatically generating, printing a form and transmitting data on settlements to the Federal Tax Service. At the same time, the mandatory details of the BSO will be the same as those of a cash receipt, and will have to comply with the requirements of Article 4.7 of Law 54-FZ.

But there are exceptions to the general rule. Some categories of organizations and individual entrepreneurs are allowed to continue using "typographical" BSOs when making settlements with buyers.

In 2018 (Clause 5, Article 1 of Federal Law No. 192-FZ of 03.07.2018), the list of those who can make settlements with customers without a cash desk included IP on a patent, except for those who:

Provides hairdressing and beauty services

repairs and maintains household appliances, vehicles, computers and communication equipment

provides services for the transportation of goods and passengers by land and water transport

treats animals

conducts physical education classes, hunts

engages in pharmaceutical and medical activities on the basis of a license

retails and provides catering services on areas less than 50 sq.m.

produces dairy products

engaged in fishing, fish farming

Sales without paperwork

This is also possible. According to Article 2 of Law 54-FZ, the sale of some goods and services can be carried out without a cash desk, and at the same time, the law does not require the buyer to provide a document that would replace a cash receipt. Such activities include:

sale of paper newspapers and magazines

tickets and transport passes

meals in schools

trade in markets, fairs, exhibitions

sale in kiosks of ice cream, soft drinks, milk and water

seasonal sale of vegetables

trade in kvass, vegetable oil, kerosene, live fish from tankers

shoe repair and coloring

production and repair of metal haberdashery and keys

looking after and caring for children, the elderly and the disabled

art crafts

plowing gardens, sawing firewood

porter service

renting out residential property

pharmacies in the countryside

conducting religious rites and ceremonies, selling religious objects

paid services in libraries (the list of paid services that do not require CRE must be approved by the Government of the Russian Federation)

Summing up

If you do not take into account exceptions to the general rules, then when settling with customers, a cash receipt should always be commodity─ mandatory when selling certain categories of goods, can also be issued at the request of the buyer. When peddling trade, it is a sales receipt that is required.

BSO is issued during the provision of services. Until 07/01/2019, forms printed at the printing house can be used; after this date, BSOs should be generated automatically in compliance with the details established by Article 4.7 of Law 54-FZ.

Strict reporting forms (SRF) for individual entrepreneurs and LLCs in 2018 will be introduced into electronic document management, which, in fact, means equalizing them to cashier's checks. At the same time, the majority of individual entrepreneurs and companies received a delay in the introduction of CCP, which means they will still be able to use strict reporting forms. Therefore, let's figure out who and how to issue BSO, their required details, accounting and write-off in 2018.

From this article you will learn

What are strict reporting forms

Strict reporting forms are a kind of alternative to ordinary checks for those companies and private businessmen who provide services to the public, but do not use cash registers.

That is, instead of a check, when selling a product or service, the individual entrepreneur and the company in such a situation issue to the buyer another document that confirms the payment. Such primary documents as tickets, receipts, coupons, vouchers, tour packages, etc. can act as BSOs. It is important that the BSO contain all the required details, but this will be discussed later.

Important! Organizations, companies and businessmen have the right to use strict reporting forms in 2018, but only strictly for settlements with individuals. And it does not matter whether the payment is made in cash or by credit card.

Under no circumstances should BSO be issued to legal entities as confirmation of payment, even if the transaction was made in cash.

What activities require the use of BSO in 2018

Recall that in 2018, companies and individual entrepreneurs issue strict reporting forms to customers. They serve as a confirmation document that the service was provided and paid for. However, it is not possible to use BSO instead of checks in all types of activities.

The following guides are helpful in this regard:

• OKVED2;
• OKPD2;
• List of household services (signed by Decree of the Government of the Russian Federation No. 2496-r dated November 24, 2016). It includes activity codes related to the provision of services to individuals;
• Collective list (approved by order of Rosstat No. 244 dated February 23, 2016, as amended on August 11, 2017). It contains groups of services to individuals based on OKVED2 and OKPD2).

In short, strict reporting forms in 2018 can be issued:

• For all types of tailoring, repair, cleaning of clothes, shoes and accessories;
• Transport;
• Tourism;
• Repair, including household, construction;
• Beauty and sports;
• Medicine (including veterinary medicine), social sphere and education;
• Connection;
• Funeral services;
• culture;
• Photo and video services.

If it is difficult for you to find out which area your activity belongs to, then the tax office will help you.

Forms of strict reporting in 2018, latest changes

The State Duma has postponed the obligation of companies and individual entrepreneurs to use cash registers until July 1, 2019 (Federal Law No. 337-FZ of November 27, 2017). Until this date, organizations and entrepreneurs, when providing paid services to the population, instead of cash registers, can use strict reporting forms that are made in a printing house or printed with a special device. After this date, the BSO must be printed using the online cash register in fiscal mode. This means that all data on settlements with the population for services will be sent to the tax office. It will be impossible to use conventional BSO.

This procedure follows from paragraph 2 of Article 2 of the Law of May 22, 2003 No. 54-FZ.

Of course, this means that all forms of strict reporting will be only electronic, and a paper document will sink into the ages. Moreover, they will also be formed CCP. An online cash register must meet a number of requirements:

1. Have a fiscal data drive;
2. In online mode, transfer payment data to the operator of fiscal data, and he, in turn, to the Federal Tax Service;
3. Send an electronic form of strict reporting to the client by e-mail;
4. Put down a QR code in the BSO.

These points actually equate BSO to a cashier's check.

Who will continue to issue paper forms of strict reporting in 2018, we will tell in the next chapter.

Who can apply paper BSOs until July 1, 2019

The delay affects almost all legal entities and businessmen. Below in the table you will find a list of those who will continue to use paper BSOs in 2018 instead of a cash register.

* The law does not stipulate the conditions for the use of BSO for GPA, but given that the last IFTS is often imputed as labor, it is better to play it safe.

Details of strict reporting forms in 2018

Unified forms of strict reporting in 2018 will continue to exist only for individual companies and individual entrepreneurs. In particular, if they provide services in areas such as

• air and rail transport;
• tourism;
• sale of tickets for cultural events;
• veterinary medicine;
• pawnshop storage.

For these services, forms of strict accountability specially developed by the Ministry of Finance are provided. Everyone else designs the form themselves. However, do not forget to include all the necessary data there.

Sample paper form of strict reporting 2018

How to print strict reporting forms in 2018

So, you have built a strict reporting form, but if you do not use a cash register, the question arises how to print it.

Important! Never use a computer printer to print the BSO. Such a document will be invalid.

You can print the form either at a printing house or using a cash register that has the appropriate functionality. We are not talking about CCP, which must be registered with the Federal Tax Service. It may be a modernized device of the old model.

Accounting and storage of strict reporting forms in 2018

Accounting for strict reporting forms in 2018, if you use them instead of a cash register, depends on the type of their replication.

Accounting for forms in the typographic method of replication

If this is a typographic method, then accounting begins with the appointment of a responsible person.

Its tasks will include:

1. reflect the receipt of forms;
2. keep a book of accounting forms (developed by the company itself, letter of the Ministry of Finance of Russia dated August 31, 2010 No. 03-01-15 / 7-198);
3. save forms;
4. issue forms to a client or an employee of a company working with clients.

Important! When accepting forms from the printing house, make sure that they are numbered correctly, as well as that the series and quantity correspond to the data indicated on the invoice.

Accepted BSOs are recorded in the accounting book by name, number and series. The sheets of the book must be signed by the head and chief accountant (or individual entrepreneur), numbered, laced and sealed.

The best option would be to include the following lines in the accounting book of strict reporting forms:

• dates of receipt of forms;
• the number of BSO;
• details of the document according to which the forms were accepted;
• current balance for each item, series, number.

Confirm the rest of the act of inventory of strict reporting forms. It is carried out in the same terms as the inventory of cash at the cash desk (clause 17 of the Regulations). As part of the audits, the tax authorities will compare: the number of spines (or copies) of forms with how many of them are recorded in the BSO accounting book; the amount of the spines (or copies) of forms with the amount of cash proceeds held at the cash desk. It is clear that in both cases the numbers must match.

Accounting for the cash method of printing forms

If an organization or individual entrepreneur replicates strict reporting forms using a cash register, then the account will be kept by an electronic device. It will store data on all issued BSOs, their numbers and series. An account book is not needed in such a situation.

In the event of a tax audit, all information can be obtained from the cash register. The inspectors will compare the number of BSOs according to the system data with the number of spines or copies. As for the amount folded by stubs, it should match the data on the debit of account 50.

Attention! Whatever method of accounting for BSO you use, you can’t just throw them away, even if they are damaged.

Storage of strict reporting forms

Each form must have either a copy or a spine, receipt, etc. To store the forms and spines themselves, you need a safe, or a room with limited access.

Forms are destroyed after the expiration of the storage period based on the results of the inventory data. For this, an act is issued in the form OKUD 0504816 or in any order.

How to pay a client using a strict reporting form in 2018

Regardless of whether the client pays in cash or with a bank card, you give him a correctly completed strict accountability form. BSO in this case will play the role of a cash receipt.

1. When payment for the service occurs, fill in all the details of the form without errors and corrections in two copies, if there is no spine;
2. Give the original to the client and keep the copy or spine for yourself;
3. At the end of the shift or working day, a cash receipt order is issued for the entire amount received from customers for all spines (copies);
4. Make an entry in the cash book (for organizations) or in the book of income and expenses (for individual entrepreneurs).

Penalties for non-issuance of strict reporting forms in 2018

Since strict reporting forms are a substitute for checks for companies and individual entrepreneurs who do not use cash registers, the penalties for them are serious.

What it is

Organizations and individual entrepreneurs providing services to the population, regardless of the chosen taxation system, they have the right not to use a cash register, but instead of cashier's checks, issue strict reporting forms to their customers.

note, BSO can be issued only for the provision of services to individuals and individual entrepreneurs. When making settlements with organizations, it is necessary to issue cashier's checks.

BSO and OKVED2, OKPD2

Previously, before ordering a BSO, it was necessary to make sure that the codes for your activity are in the OKUN (all-Russian classifier of services to the population). But, from January 1, 2017, new classifiers were introduced to replace this directory - OKVED2 (029-2014) and OKPD2 (OK-034-2014).

In the event that there is no unequivocal understanding of whether it is possible to use the BSO or not, it is best to contact the local tax office and clarify this issue.

BSO forms (what applies to them)

Depending on the type of services provided, strict reporting forms can be called differently: receipts, tickets, vouchers, subscriptions, etc. The forms of BSO can also be different.

Responsible for the use of strict reporting forms in business activities Decree of the Government of 06.05.2008 No. 359. Prior to the adoption of this law, businessmen had the right to apply only BSO forms approved by the Ministry of Finance of the Russian Federation.

At the moment (2018), organizations and individual entrepreneurs can themselves develop the form of a strict reporting form that it will be convenient for them to use in their activities, but on condition that it contains list of required details.

List of required details of the BSO form

• name, series and six-digit number of the document;
• name of the organization or full name of the individual entrepreneur;
• location of the executive body of the legal entity (for organizations);
• taxpayer identification number (TIN) of the organization or individual entrepreneur;
• type of service;
• the cost of the service in monetary terms;
• the amount of payment made in cash and (or) using a payment card;
• date of calculation and preparation of the document;
• position and full name of the person responsible for the registration of the BSO, his personal signature, the seal of the organization (IP);
• other details characterizing the specifics of the service provided, with which the organization (IE) has the right to supplement the BSO.

For some types of activities, there are BSO forms developed by the state. In these cases, own forms cannot be applied:

• tickets (railway, air, public transport);
• parking services;
• tourist and excursion vouchers;
• subscriptions and receipts for payment of veterinary services;
• pledge tickets and safe receipts for pawnshop services.

note, from July 1, 2019, most LLCs and individual entrepreneurs will have to switch to using BSO in a new, electronic format. To do this, you will need to purchase special automated equipment, namely a CCP designed to generate BSO forms and print them on paper. New BSOs will be electronically transferred to the tax office and sent to the buyer's e-mail (or in the form of SMS).

Where to buy (order printing) BSO

There are two ways to create strict reporting forms:

Method 1. Order at a printing house (entitled to issue BSO)

The cost of BSO in a printing house is approximately 3 rub. per piece(but it may be different depending on the region, type of form and volume of circulation). As a rule, printing houses already have developed BSO templates for each type of service (the cost of a layout is about 100 rubles).

If none of the ready-made forms suits you, then you can find a free template on the Internet and bring your designed form to the printing house.

In the future, you will need to keep a strict record of printed forms. Therefore, before manufacturing them, check that each BSO has its own unique identifier, consisting of a series and a six-digit number (for example, "AA-000001").

For easier accounting, make your own series in the printing house for each new batch of BSO (it can be arbitrary "AA", "AB" etc.). The number of the form will be its serial number in the order.

Method 2. Print using an automated system

An automated system is a device that looks like a cash register, but with slightly different functionality.

Such devices must protect forms from unauthorized access, as well as identify, record and store information on all operations with forms for at least 5 years (including a unique number and series).

You can buy an automated system for about 5 000 rubles in specialized stores that sell cash registers. BSO printing devices do not belong to cash registers, so they do not need to be registered with the Federal Tax Service.

note, BSOs are strictly accountable documents, so they cannot be printed on a regular printer. Also, do not use the services of sites offering to prepare “special” forms of forms that you can simply print at home.

Advantages and disadvantages of BSO

Using strict reporting forms in your activities, you get the following Benefits:

• no need to buy a cash register (KKM cost from 8,000 rubles);
• no need to carry out annual maintenance of the cash register (cost from 10,000 rubles);
• BSO, unlike KKM, does not need to be registered with the tax office;
• for outdoor activities (photo shoots, wedding hairstyles, etc.), it is easier to write out a BSO than to carry cash registers with you.

In turn, strict reporting forms have their own limitations:

• forms can only be used when providing services to the public;
• BSOs printed at the printing house will be filled in manually, which is quite inconvenient, with a large flow of customers;
• it is necessary to carry out strict accounting of BSO and store their copies (backs) for 5 years;
• periodically it is necessary to order new batches of blanks.

Accounting, storage, issuance and write-off of BSO

One of the important conditions for the use of BSO is to ensure their safety and maintain correct records.

Depending on the method of manufacturing the forms, it is necessary to take into account in different ways:

Accounting for printed forms

Forms made in the printing house must be accepted by the employee responsible for their storage, accounting and issuance (either the manager himself or the individual entrepreneur). An agreement on material liability must be concluded with this employee.

During the acceptance of the BSO, it is necessary to check the correspondence of the actual number of forms, as well as their series and numbers, with the data indicated in the accompanying documents from the printing house. After that, you need to draw up an act of acceptance of the BSO.

The act must be signed by the head of the organization (IP) and members of the commission for the acceptance of forms of strict accountability. The composition of the commission is approved by the relevant order.

It is necessary to store the forms in metal cabinets, safes or in specially equipped rooms in conditions that exclude their damage and theft.

Control over the use of BSO

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.

Penalties for non-issuance of BSO

For identifying violations related to the use of strict reporting forms, as well as for not issuing BSO to clients there is a fine according to article 14.5 of the Code of Administrative Offenses of the Russian Federation:

• for individual entrepreneurs and officials of the organization (head) - from 3 000 before 4 000 rubles;
• for legal entities - from 30 000 before 40 000 rubles.

Also, for non-compliance with the procedure and deadlines for storing strict reporting forms, for individual entrepreneurs and officials of organizations, a fine is provided in the amount of 2 000 before 3 000 rubles (Article 15.11 of the Code of Administrative Offenses of the Russian Federation).

In addition, for the absence of a BSO (as a primary document), liability is provided for under Article 120 of the Tax Code of the Russian Federation.