Bso in the year sample. New requirements for electronic checks and bso. What are they

What it is

A strict reporting form is a fiscal document that, instead of a cash register receipt, can be formed for their clients by organizations and individual entrepreneurs engaged in the provision of services to the population.

Until July 1, 2019, organizations and individual entrepreneurs, regardless of the chosen taxation system, had the right not to use the cash register, but instead of cash register receipts to issue their clients with strict reporting forms printed in a typographic way.

From July 1, 2019 paper forms cannot be used instead of cashier's checks. This is due to the fact that all fiscal documents must be transmitted via the Internet to the Federal Tax Service. Therefore, SRF should be formed at special SRF-KKT or regular online cash registers. To print them, you need to select devices with the letter "F" in the name - they are equipped with a printer.

Paper forms of strict reporting were used as an alternative to checks and allowed not to purchase cash machine... Now, when they need to be formed at the cash register, the use of SRF does not make sense for most companies and individual entrepreneurs. However, this does not mean that paper forms are prohibited at all. If it is convenient and necessary, they can be written out further, but at the same time, a receipt can be generated at the online cash register.

note, from July 1, 2019 to write out typographic BSO without issuing a check it is possible only in cases where the business is exempt from the use of cash registers, and at the same time the law does not require writing out any document with certain details.

Thus, in 2020, typographic BSOs can apply at will:

Individual entrepreneurs without service workers. For them, there is a deferral for the use of CCP until July 1, 2021. At the same time, they are not obliged to issue any settlement documents, but they can do this at will or at the request of the client;
other business entities exempted from the use of CCP (Art. 2 of Law 54-FZ on CCP), if they do not have to issue a document with specific details;
other companies and individual entrepreneurs from the service sector - just not instead of, but in addition to the online cash register check.

If SRF are used instead of cash register receipts, they must be generated at a special SRF-KKT or a regular online cash register.

For some types of activities, there are forms of SSR developed by the state. Here they are:

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

However, from July 1, 2019, the above paper forms are also valid only with the simultaneous generation of a cashier's check. For example, if a customer is issued a train ticket, the following options are possible:

The ticket is purchased at in electronic format... An electronic travel document is sent to the buyer with the details of the cashier's receipt printed on it, including a QR code. Or he is sent an electronic ticket and a separate online checkout in electronic form.
A paper ticket is bought. The buyer is issued a standard railway ticket form (approved by the BSO) + an online ticket office. Or he is given a standard ticket form, which contains the details of the check, including a QR code.

For companies from the field of culture and art it is necessary to apply SSO if they want to get VAT exemption. It is provided if tickets are sold in the form of an approved document. However, this does not relieve them of the obligation to apply the online CCP. That is, in order not to violate the law and receive VAT exemption, cultural institutions need to form cashier's check and issue a paper ticket (BSO from the order of the Ministry of Culture No. 257). By the way, the ministry has developed a new ticket form, and after approval it will replace current form BSO.

BSO and OKVED2, OKPD2

Previously, to apply BSO, you had to make sure that your activity codes are in OKUN ( all-Russian classifier services to the population). But since January 1, 2017, new classifiers have been introduced to replace this reference book - OKVED2 (029-2014) and OKPD2 (OK-034-2014).

In the event that there is no unambiguous understanding of whether it is possible to use SRF 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, season tickets, etc. The forms of BSO can also be different.

Organizations and individual entrepreneurs can themselves develop the form of strict accountability that will be convenient for them to use in their activities, but provided that it contains list of required details(Article 4.7 of Law 54-FZ).

List of mandatory details of the BSO form

Title of the document;
serial number for the shift;
date, time and place (address) of the settlement;
the name of the user organization or the surname, name, patronymic of the individual entrepreneur;
TIN of the user;
the taxation system used in the calculation;
calculation attribute (receipt, return of receipt, expense, return of expense);
name of goods, works, services, payment, payments, their quantity, unit price taking into account discounts and margins, cost including discounts and margins, indicating the VAT rate (individual entrepreneurs in special modes may not indicate the name and quantity until 02/01/2021);
the amount of the calculation, indicating the rates and amounts of VAT at these rates;
the form of payment (payment in cash and (or) by bank transfer), as well as the amount of payment in cash and (or) by bank transfer;
position and surname of the person who settled with the buyer;
registration number of the cash register, on which the SRF was formed;
the serial number of the copy of the fiscal accumulator model;
fiscal attribute of the document;
the address of the site of the authorized body, where the fact of recording this calculation and the authenticity of the fiscal attribute can be verified;
subscriber number or address Email the buyer (if the SRF is sent in electronic form to him by phone or email);
sender's email address;
serial number of the fiscal document;
shift number;
fiscal sign of the message;
QR code.

Where to get BSO

BSO are documents of strict accountability, so they cannot be printed on a regular printer. Until July 1, 2019, strict reporting forms could be made in two ways:

Method 1. Order at a printing house (authorized to issue BSO) - does not work since mid-2019.

The cost of BSO in the printing house was approximately RUB 3 per piece(but it may be different depending on the region, type of form and volume of circulation).

Method 2. Print using an automated system

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

Such devices were supposed to protect the 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).

In 2020, SSOs are created with the help of automated system BSO-KKT or a regular online cash register, which you need to buy and register with the Federal Tax Service.

Advantages and disadvantages of BSO

The use of strict accountability forms in activities previously gave a number of advantages: there was no need to buy a cash register, register it with the Federal Tax Service and spend money on servicing the device, and besides, during field activities (photo shoots, wedding hairstyles, etc.) it was easier to write a cash register than carry a KKM with you. However, since mid-July 2019, when BSO began to form on the cash register, these advantages disappeared.

In turn, the forms of strict reporting in comparison with cashier's checks have a serious flaw: limited use - only for services to the public.

Accounting, storage, issue and write-off of SRF

One of the important conditions for using SRF is to ensure their safety and maintain correct accounting.

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

Accounting for printed forms

When BSOs were printed in a printing house, there was a special procedure for their accounting. Since these forms must be kept for 5 years, their correct accounting is still relevant today.

SRF must be accepted by the employee responsible for their storage, accounting and issuance (either the manager himself or the individual entrepreneur). A liability agreement must be concluded with this employee.

During the acceptance of the SRF, the compliance of the actual number of forms, as well as their series and numbers with the data specified in the accompanying documents from the printing house, is checked. After that, an act of acceptance of the SRF is drawn up.

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

It was necessary to store the blanks in metal cabinets, safes or in specially equipped rooms in conditions excluding their damage and theft.

The accounting of paper forms is kept in the register of the SRF. There is no approved form of the magazine, so companies and individual entrepreneurs have the right to develop their own version. Sheets of the book are numbered, laced and signed by the head and the chief accountant (or individual entrepreneur), and also sealed.

At the time of receiving money from the client, the authorized employee filled in the SRF. He gave the main part of the form to the client, and kept the tear-off spine (or a copy) for himself. A cash receipt order was drawn up for the amount of money received (a spine or a copy of the SRF serves as a document confirming the receipt of money).

The backs (copies) of the forms were packed in bags and sealed. They should be stored in for 5 years... At the end of this period, it is tedious to dispose of the documents and draw up an act of writing off the SRF (according to the same act, damaged and defective forms are disposed of).

Accounting for forms produced using an automated system or online cash register

Forms made with the help of an automated system are taken into account by itself. The BSO system or the usual KKT captures and stores in memory the data on all printed BSOs. For this reason, the accounting book of the SRF no need to lead.

The procedure for issuing forms, as well as an algorithm for storing and destroying spines (copies) for SRF made in a printing house and for forms printed using an automated system - the same.

Sample of filling the BSO

You can see an illustrative example of filling out the strict reporting form on this page.

Control over the use of SRF

Control over compliance with the rules for using strict reporting forms is carried out by employees of the Federal Tax Service. In the case of an SSO check for periods up to mid-2019, it is necessary to provide the inspectors with their accounting book or information from the automated system on the number of forms issued. From July 1, 2019, data from the SRF are received by the Federal Tax Service immediately after the formation of the form, while the taxpayer stores information about their formation in the memory module of the online cash register - a fiscal drive.

Fines for non-issuance of SRF

If, when accepting payment for services provided to an individual, the organization or individual entrepreneur does not issue a strict reporting form generated on the CCP, or does not knock out a regular cashier's check, then a fine may follow in accordance with article 14.5 of the Administrative Code. Paragraph 2 of this article contains sanctions for non-application cash register equipment... The penalty will be:

for individual entrepreneurs - 25-50% of revenue without SRF or receipt, but not less 10 thous. rubles;
for organizations - 75-100% of revenue, but not less 30 thous. rubles.

If the SRF (or check) is not issued or sent to the client in electronic form, then a fine may be imposed under paragraph 4 of Art. 14.5 Administrative Code. Individual entrepreneurs will be fined 2 thousand, and the organization - 10 thousand rubles.

Also for non-observance of the order and terms of storage of strict reporting forms, for individual entrepreneurs and officials organizations are subject to a fine 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 SRF (as a primary document), liability is provided for under Article 120 of the Tax Code of the Russian Federation.

The rules for using the BSO are regulated by the Federal Law of May 22, 2003 No. 54-FZ. In the event that an individual entrepreneur provides domestic services population and does not use cash register equipment, he must issue a cash register to the client when paying for services provided, while until July 1, 2018, the procedure for using cash register remains the same. the federal law of 03.07.2016 290-FZ (clause 8 of article 7) provides for a phased transition to online cash registers and, in fact, equivalent automated systems for SRF. Thus, until July 1, 2018, it is allowed to apply the BSO in accordance with the procedure determined by the Decree of the Government of the Russian Federation of 05/06/2008 No. 359.

It is possible to use SSO only when providing services to the population, i.e. individuals who applied for the satisfaction of everyday or personal needs not related to the implementation entrepreneurial activity... When settlements under contracts with legal entities and individual entrepreneurs cannot be issued with BSO. A strict reporting form should be issued without fail, since this is a document equated to a cash register check and its failure to issue entails all unfavorable moments, similar to the fact of non-issuance of a cash register check. This rule applies to all entrepreneurs and does not depend on the applicable tax system. Arbitrage practice on the issue of “whether or not to issue a BSO when providing services to the population by individual entrepreneurs on UTII or PSN” is contradictory. There are decisions in favor of both the taxpayer and the tax authority.

At present, BSO can be made by typographic method or on its own in the presence of an automated special software tool and a printing device.

Forms of strict reporting, made by a typographic method, must contain the details of the printing house (name, TIN, address), circulation of the BSO, the order number and the year of its execution.

An individual entrepreneur has the right to develop a form of SRF independently, except for cases when SRF is approved by the Ministry of Finance of the Russian Federation for certain types of activities, for example, veterinary, tourist services, insurance services.

When developing your own SRF form, the required details are:

name of SRF (for example, receipt);
six-digit number and BSO series;
surname, name, patronymic of the individual entrepreneur;
TIN and location of the individual entrepreneur who issued the SRF;
type and cost of services provided;
the total amount of services provided;
date of payment in cash or using plastic cards;
date of filling the SRF;
position, full name of the person who accepted the money, and his handwritten signature;
print, if used by an individual entrepreneur.

Also, an individual entrepreneur can use the forms provided for by order of Rosbytsoyuz dated 30.06.2008 No. 14, they fully comply with the requirements of paragraph 3 of the Decree of the Government of the Russian Federation No. 359.

BSOs are of two types:

SRF type with the main (tear-off) part, which is issued to the client, and the spine, which remains with the individual entrepreneur. Both parts are filled out identically.

A sample of filling a BSO with a tear-off part:

2. SRF type, when the original and its copy are filled in at the same time. In this case, the copy is given to the client, and the original remains with the individual entrepreneur.

A sample of filling the SRF while filling in a copy:

When filling out the forms of strict reporting, strikethrough and corrections are not allowed.

The form must be filled out clearly, legibly, without blots. When filling out the details, you can use a stamp that contains all the required details of an individual entrepreneur. When ordering SRF in the printing house, the forms are immediately impregnated with a special compound and when filling in SRF, a copy is filled in automatically. The damaged forms are crossed out, but not destroyed, but are attached to the SRF accounting book for the day on which they were filled in, and are stored for five years.

The accounting of the forms of strict accountability, made by the typographic method, is kept in a special book of accounting of the SRF.

What is a strict reporting form

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

Drawn up in accordance with the Government Decree of 06.05.2008 No. 359:
- on a letterhead;
- in a format close to a cashier's receipt (but while maintaining significant technological differences from it), when printed using automated means (for example, a receipt printer).
Formed by online technology in accordance with the law "On cash registers" dated May 22, 2003 No. 54-FZ.
SRF, created using an automated system for strict reporting forms, differs from a cash register receipt in fact only in name - in all other respects (including a set of details enshrined in clause 1 of article 4.7 of Law 54-FZ) they are practically identical.

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

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

cashier's check - unless otherwise provided by law;
sales receipt, PKO - if permitted by law.

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

Let us study in which cases it is possible to use SRF instead of a CCP check.

The use of BSO instead of a cash register receipt: nuances

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

New SSOs are applied:

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

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

From July 2019, there will be no real alternative for cashier's checks: SRFs permitted by law will differ from KKT checks only in name. In this case, service providers will have the right to use any type of cash document- check KKT or "online" SRF by choice.

If desired, service providers have the right to use SRF generated by the online cash register now. To do this, they need to purchase the appropriate hardware (cash register with a fiscal drive), software(adapted for processing payment data in the prescribed manner), register an online cashier with the Federal Tax Service, as well as conclude an agreement with a fiscal data operator accredited by the Federal Tax Service.

Let us study in more detail the conditions for using SSR as an alternative to CCP by service providers who can still apply the relevant documents.

Don't know your rights?

Use of strict reporting forms instead of cash register: conditions

So, now service providers can use a choice of 3 types of SRF:

typographic;
formed on a receipt printer;
generated at the cash register (online checkout).

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

Both typographic and printed on a receipt printer BSO will be considered valid, subject to the presence of certain details on them. Let's study them.

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

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

name, series and number;
the name of the business entity, its TIN, address;
type of service provided;
service price;
the actual amount accepted by the service provider from the customer;
the date of payment for the service (issuance of SRF);
Full name of the employee of the firm who accepted the payment and issued the SRF;
organization seal - if applicable.

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

The letterhead must indicate:

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

If, when filling out the SRF, a typo was made or if it was not possible to fill it out clearly, the corresponding document is crossed out and submitted to the accounting department. It should be kept there for 5 years.

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

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

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

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

Alternative cash register receipt SRF: application features

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

Pre-filling the basic details of the form - manually, if it is typographic, or on a PC, if a receipt printer is used.
At the same time, only the employee with whom the employer has entered into an agreement on material liability can issue typographic BSOs.
Receiving funds from a client - in cash or conducting a transaction using a plastic card (or an alternative payment instrument, such as a smartphone with a mobile payment system).
Issuance to the client of a tear-off part of the typographic SRF or a copy of the form printed using a receipt printer.

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

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

Victoria, good afternoon.
1. Photo for documents, printing photos, photocopies, printing documents, making magnets, business cards, calendars - refer to the provision of services. According to
Federal Law "On the use of cash register equipment (KKT) in the implementation of cash payments and (or) payments using payment cards",
"Organizations and individual entrepreneurs in accordance with the procedure determined by the Government Russian Federation, can carry out cash settlements and (or) settlements using payment cards without the use of cash registers in the case of rendering services to the population, provided that they issue the appropriate forms of strict reporting. " Accordingly, for this area of activity, when working on the simplified taxation system, a cash register is not needed.
But the sale of photos of goods, this is already retail trade, and in this case you do not need a cash register when working on the simplified taxation system.
Therefore, consider two cases:
- choose a taxation system - UTII and then neither for services nor for retail You don't need a cash register
-install a cash register

2. Terminal for servicing bank cards:

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

You can combine two types of UTII activities and simplified taxation system with separate accounting.

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

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

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