BSO for the provision of services. BSO for IP - what is it and in what cases is it needed. How is BSO accepted?

Today we want to tell you about what forms are strict accountability for IP and what they are used for. A strict reporting form (or BSO for short) is a document confirming receipt of payment in cash or by card. He replaces cash receipt. By "strict reporting" is meant a special accounting procedure, which we will discuss later.

The most common forms of strict accountability are a variety of receipts. For example, if you have a beauty salon, then when you receive money from clients, you can provide the following receipt:

As you can see, this receipt is intended to reflect the fact that money was received after the service was rendered.

As forms of strict reporting can also be:

• travel vouchers;
• tickets (for example, a bus ticket);
• coupons;
• subscriptions;
• and other documents.

When can BSO be used?

You can use strict reporting forms if you provide services individuals. The basics of working with BSO are determined by the Decree of the Government of the Russian Federation.

For many, the definition of a service is the presence of a code for this type of activity in the All-Russian classifier of services to the population. However, the letter of the Federal Tax Service dated March 7, 2014 states that individual entrepreneurs providing services to the public, who are not mentioned in the OKUN, also have the right to issue strict reporting forms. So you can use the BSO for any type of service: if your type of activity is mentioned in OKUN - well, if it is not specified, but it is a service - you can always refer to the letter above.

Benefits of BSO for IP

What are the advantages of using strict reporting forms?

First, no need to buy cash machine which costs more than ten thousand rubles.

Secondly, you are exempt from registering a KKM (cash register) with the tax office and training employees to work on it.

Thirdly, in the absence of a cash desk, you do not have to pay for its maintenance.

Fourthly, if you are not tied to a specific place, but, for example, you go to do haircuts at clients' houses, filling out receipts is much more convenient than carrying a cash register with you and knocking out checks.

Disadvantages of BSO

First of all, a limited scope - as we have already said, strict reporting forms are used only in the provision of services.

Secondly, you need to fill out the BSO manually - it is often more difficult than printing a check.

In addition, it is necessary to maintain a special regime for storing copies (or spines) of documents for 5 years.

Approved BSO forms

If your type of activity relates to insurance, travel, veterinary services, as well as services passenger transport, pawnshops and some others, then you can use the forms of strict reporting forms approved by the Ministry of Finance. One of the most common approved forms is the travel package.

If you provide other services, and there is no established form of strict reporting forms for them, then you can develop a BSO yourself. The main condition is that documents must contain mandatory details, which we will demonstrate to you in the following example.

BSO: sample filling

As you can see, the following fields are filled in this form, in accordance with the resolution:

Name, series, six-digit document number;
- Surname, name, patronymic IP;
- TIN;
- Type of service;
- Service cost;
- The amount of payment;
- Date of calculation and preparation of the document;
- Position and full name of the person performing the operation, personal signature, seal.

The form contains information about the manufacturer and circulation - this is also a requirement of the resolution.

It is assumed that you keep the spine for yourself. The series and number of the document on the spine and on the main part of the document are, of course, the same.

Where can I get strict reporting forms?

It is best to order BSO at a printing house. Other options are possible, but printing forms in a printing house is the easiest solution for an individual entrepreneur. If the form is approved, most likely the manufacturer already has it. If non-standard, contacting the printing house, prepare a sample of the BSO. You can do it in MS Word or in another way convenient for you.

To maintain strict records, each document must have a unique identifier. In our case, this is a combination of a series and a document number. When you order a new batch of BSO, it is better to assign a new series to them. The series can be arbitrary: you can use the sequence "AA", "AB", etc. You can specify a more complex combination that has a special meaning for you. For example, if you print BSOs in different printers, you can add the first letter of the printer's name to the series. The easiest way to support this approach is: a new order is a new series, and the number is the serial number of the document in the order. This ensures the uniqueness of their combination.

Please specify when ordering required amount documents, the series you have chosen, and the first number from which to start numbering.

It is not necessary to register forms with tax or other authorities.

Are there alternatives to typography?

Government Decree No. 359 dated May 6, 2008 states that BSOs are made either by printing or using automated systems. Such systems must meet certain requirements: be protected from unauthorized access, record and store in memory a unique number and a series of forms, as well as all transactions over the next 5 years.

We met references on the Internet that you can make strict reporting forms yourself, acting as a printing house yourself (typographic activity is not licensed). Although this approach is not devoid of originality, it is impossible to manufacture the BSO yourself, since a personal computer and a printer are not suitable for this purpose. This is directly stated in the letter of the Ministry of Finance N 03-01-15 / 11-353. Even if you create strict reporting forms in Word and print them yourself, guarantee the safety of the data for five years and unauthorized access information will be impossible. And to develop a special automated system for this individual entrepreneur not under force.

How to keep track of BSO?

The most important condition for the use of such forms is the obligatory keeping of strict records.
BSO accounting must be kept on the basis of individual form numbers in the accounting book with numbered stitched pages. The book must be sealed and signed by the accountant and the head of the organization. You can arrange the content in any form, but at the same time it must objectively reflect all the movements of documents.

To fill out the BSO accounting log, appoint a responsible person. He will also supervise the registration of forms. Entrust him with their acceptance, issuance, storage in a safe and inventory.

Copies of documents (backs) confirming the amount of cash, pack in bags, seal and store for 5 years. At the end of this period, but not earlier than one month after the last inventory, dispose of the roots on the basis of an act of destruction. For example, grind them in a shredder.

Start using BSO

Thus, we have followed the entire cycle of using the BSO. We told you what strict reporting forms are, what advantages they have, how to print a BSO, how to fill in and take them into account correctly.

If you provide services to the public, you can significantly save on the operation of the cash register by replacing it with the BSO. After reading this article, you are already quite savvy and know how to do it.

What it is

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

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

From July 1, 2019 paper forms cannot be used as a substitute for 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, BSOs should be formed at special BSO-CREs ​​or regular online cash desks. To print them, you need to choose devices that have the letter “F” in the name - they are equipped with a printer.

Paper forms of strict accountability were used as an alternative to checks and allowed not to purchase a cash register. Now, when they need to be formed on the cash register, the use of BSO does not make sense for most companies and individual entrepreneurs. However, this does not mean that paper forms are completely prohibited. If it is convenient and necessary, you can continue to issue them, but at the same time generate a check at the online checkout.

note, from July 1, 2019, issue typographic BSO without issuing a check 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 any document to be issued with certain details.

Thus, typographic BSOs in 2020 can be used at will:

• Sole proprietorship without employees from the service sector. For them, there is a deferral for the application 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 their own request or at the request of the client;
• other business entities exempt from the use of cash registers (Article 2 of Law 54-FZ on cash registers), if they do not have to issue a document with specific details;
• other companies and individual entrepreneurs from the service sector - only not instead of, but in addition to the check of the online cash register.

If BSOs are used instead of cash receipts, they must be generated on a special BSO-KKT or a regular online checkout.

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

• 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.

However, from July 1, 2019, the above paper forms are also valid only with the simultaneous formation of a cash receipt. For example, if a customer is issued a train ticket, the following options are possible:

• Ticket purchased at in electronic format. The buyer is sent an electronic travel document with the details of the cash receipt printed on it, including a QR code. Or he is sent an electronic ticket and a separate check of the online cash desk in electronic form.
• Buy a paper ticket. The buyer is issued a standard form of a railway ticket (approved by the BSO) + a check from the online cash desk. Or he is given a standard ticket form, which contains the details of the check, including a QR code.

Companies from the field of culture and art it is necessary to apply BSO if they want to get exemption from paying VAT. It is provided if tickets are sold in the form of an approved document. However, this does not relieve them of the obligation to use online CCP. That is, in order not to break the law and get exemption from VAT, cultural institutions need to generate a cash receipt 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 the current BSO form.

BSO and OKVED2, OKPD2

Previously, to apply the BSO, you had to make sure that your activity codes are in OKUN ( all-Russian classifier public services). But from January 1, 2017, to replace this directory, new classifiers were put into effect - 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.

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

List of required details of the BSO form

• Title of the document;
• serial number for the shift;
• date, time and place (address) of the settlement;
• name of the user organization or surname, name, patronymic of the individual entrepreneur;
• User TIN;
• the system of taxation applied in the calculation;
• sign of settlement (income, return of income, expense, return of expense);
• name of goods, works, services, payment, payments, their quantity, unit price including discounts and extra charges, cost including discounts and extra charges, indicating the VAT rate (individual entrepreneurs in special modes may not indicate the name and quantity until 01.02.2021);
• the amount of the calculation indicating the rates and amounts of VAT at these rates;
• form of payment (payment in cash and (or) non-cash), as well as the amount of payment in cash and (or) non-cash;
• position and surname of the person who made the settlement with the buyer;
• registration number of the cash register on which the BSO is formed;
• serial number of the fiscal drive model;
• fiscal sign of the document;
• the address of the website of the authorized body, on which the verification of the fact of recording this calculation and the authenticity of the fiscal sign can be carried out;
• subscriber number or address Email the buyer (if the BSO is electronically sent 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

BSOs are strictly accountable documents, so they cannot be printed on a regular printer. Until July 1, 2019, it was possible to produce strict reporting forms in two ways:

Method 1. Order at a printing house (with the right to issue BSOs) - has not been working since mid-2019.

The cost of BSO in the printing house was approximately 3 rub. 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 looked like a cash register, but with slightly different functionality.

Such devices had to 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).

In 2020, BSOs 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 reporting forms in activities previously provided a number of advantages: there was no need to buy a CCP, 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 out a BSO than carry a KKM with you. However, since mid-July 2019, when BSOs began to form on cash registers, these advantages have disappeared.

In turn, strict reporting forms have a serious problem compared to cashier's checks. flaw: limited use - only for public services.

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

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.

The BSO must be accepted by the employee responsible for their storage, accounting and issuance (either the manager himself or the individual entrepreneur). This employee must have an agreement liability.

During the acceptance of the BSO, the compliance 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, is checked. After that, an act of acceptance of the BSO is drawn up.

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

Paper forms are recorded in the BSO accounting book. There is no approved form of the journal, so companies and individual entrepreneurs have the right to develop their own version. The pages of the book are numbered, laced and signed by the head and chief accountant (or individual entrepreneur), and also sealed.

At the time of receiving money from the client, an authorized employee filled out the BSO. He handed over the main part of the form to the client, and kept the tear-off spine (or a copy) for himself. An incoming cash order was issued for the amount of money received (the stub or a copy of the BSO serves as a document confirming the receipt of money).

The roots (copies) of the forms were packed in bags and sealed. They should be stored in within 5 years. At the end of this period, it is tedious to dispose of the documents and draw up an act on the write-off of the BSO (corrupted and defective forms are disposed of according to the same act).

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

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

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

BSO Filling Sample

You can see a visual example of filling out a strict reporting form on this page.

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 case of checking the BSO for periods up to mid-2019, it is necessary to provide the inspectors with a book of their accounting or information from an automated system on the number of issued forms. From July 1, 2019, data from the BSO 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 - the fiscal drive.

Penalties for non-issuance of BSO

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

• for IP - 25-50% of revenue without BSO or check, but not less 10 thousand rubles;
• for organizations - 75-100% of revenue, but not less 30 thousand rubles.
In the event of a repeated violation (if the amount of proceeds without fiscal documents will be more than 1 million rubles) can suspend activities for up to 90 days, and an official can be disqualified for 1-2 years.

If the BSO (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 of the Code of Administrative Offenses. Individual entrepreneurs will be fined 2,000 rubles, and organizations - 10,000 rubles.

Also for non-compliance with the procedure and terms of storage of strict reporting forms, for individual entrepreneurs and officials organizations are subject to a fine 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 BSO (as primary document) provides for liability under Article 120 of the Tax Code of the Russian Federation.

And bear the cost of its maintenance or not. Not everyone knows that, according to the law, the cash register can be abandoned, replacing it with strict reporting forms. Today we will take a closer look at what BSO (strict reporting forms) are, how to fill them out correctly, how to keep records and other subtleties of working with them.

Page content

Any individual entrepreneurship involves working with in cash. Accordingly, all income and expenses must be recorded and documented. For these purposes, a cash register (KKM) is usually used. But its purchase and maintenance require certain financial investments. Instead of a cash register, the law allows individual entrepreneurs to use strict reporting forms.

In what cases can BSO be used?

1. BSO can be used for any chosen.
2. BSO is allowed to be used by individual entrepreneurs providing services to individuals and other individual entrepreneurs. When working with organizations, it is necessary to issue cash receipts.
3. The types of services in the provision of which an individual entrepreneur has the right to use strict reporting forms are listed in OKUN, that is, in the all-Russian classifier of services to the population OK 002-93, which is approved by the Decree of the State Standard of Russia of June 28. 1993 No. 163.
4. The procedure for filling out and using the BSO is regulated by Decree of the Government of the Russian Federation of 05/06/2008 No. 359.

Hint: settlement with organizations through a cash register is required if an agreement is signed. In the absence of a contract for the provision of services, the application of the BSO does not contradict the law, since the person providing the service is not obliged to clarify the status of the consumer (this is an individual or organization).

Advantages of BSO over a cash register and their disadvantages

• Ease of purchase and use. No need to carry high costs for the purchase, maintenance of technical condition, as in the case of a cash register;
• Easy to transport. With an exit service, it is easier to bring forms with you than cash registers;
• Ease of accounting. If the document is damaged, it can be crossed out, enclosed in the documentation and compiled new document. In case of an error in the cash receipt, it is necessary to fill out an act, an explanatory note and receive a signature from a special commission.

• Strict reporting forms can only be used when providing services to individuals and individual entrepreneurs;
• Filling banks manually is often inconvenient when in large numbers customers;
• It is necessary to keep strict records and keep copies (backs) of forms for 5 years;
• Regularly it is necessary to order forms in the printing house.

Types of BSO and methods of acquisition

In 2020, each individual entrepreneur is required to purchase and fill out the following types of BSO:

• payment receipts;
• outfits on orders;
• vouchers;
• travel tickets;
• coupons.

The above list is the same for all areas. However, within the framework of a certain IP focus, the list may change slightly. Therefore, when choosing an activity code in and, it is advisable to familiarize yourself in advance with the proposed working documents and forms that are provided specifically in this direction.

Often, for convenience, entrepreneurs use free-form forms. However, it should be noted that such forms do not have legal force. In the event of disputes over the receipt of funds, this can harm the IP. Therefore, it is important to know how official forms differ, and where it is better to purchase them.
The entrepreneur is obliged to purchase forms from a printing house that has permission to print such documentation. Printing BSO on a conventional printer is prohibited! This is stated in a letter from the Ministry of Finance of Russia dated November 25, 2010 No. 03-01-15 / 8-250.

Download sample form

So, the strict reporting form according to all laws must have the following details:

1. Document name, number and series;
2. Full name of the individual entrepreneur;
3. Name of service;
4. The total amount of the transaction;
5. Date of payment and completion of the BSO;
6. Position and full name of the person responsible for filling out the form;
7. IP address;
8. IP print.

IMPORTANT: an individual entrepreneur independently decides on the purchase of a seal. This is not required by law. However, the Ministry of Finance of Russia, in a letter dated 03/02/2009 No. 03-01-15 / 2-69, indicated the mandatory presence of the IP seal on strict reporting forms. Thus, if you work with a BSO, and not with a cash register, the purchase of a seal is a prerequisite for you.

Note that there is no single form of BSO, therefore, at its discretion, an individual entrepreneur can additionally enter the desired details into it.

This article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how to solve your particular problem - contact our consultant for FREE!

An example of filling out the BSO

The procedure for receiving, recording and storing BSO

Forms of strict accountability are accepted by an authorized person with whom an agreement on liability has been concluded, or by the head himself.
Upon acceptance, the compliance of the quantity, numbers and series with those specified in the accompanying documents is checked, and an acceptance certificate is drawn up, which must be signed by the head and members of the commission responsible for working with the BSO.

Forms are stored in metal cabinets or safes in conditions that exclude damage or theft.
Accounting is kept in a special BSO Accounting journal, which is approved by the head. The pages of the journal must be numbered, laced, they must be stamped or signed by officials.

In case of monetary transactions, the person who receives them issues the completed BSO, and keeps the bottom spine for reporting.

BSO are stored for at least 5 years packed in bags or bags and sealed. After the expiration of the term, they are disposed of with the subsequent drawing up of an act of disposal.

Penalties for non-issuance of BSO

According to article 14.5 of the Code of Administrative Offenses of the Russian Federation, fines are provided for incorrect work with BSO or their failure to issue them to the client.

• for individual entrepreneurs and officials (including the head) - from 3,000 to 4,000 rubles;
• for legal entities- from 30,000 to 40,000 rubles.

In addition, for non-compliance with the deadlines or their improper storage, a fine of 2,000 to 3,000 rubles is provided.

In the absence of BSO, additional liability is provided for under Article 120 of the Tax Code of the Russian Federation.

Thus, strict reporting forms are a convenient form of keeping records of income and expenses of individual entrepreneurs, as well as providing tax and other reports. BSO does not require large financial outlays, accounting is carried out manually, which allows you to track all transactions with funds in detail. Also, BSOs act as a weighty document in court in case of disputes over cash settlements.

Victoria, good afternoon.
1. Photos for documents, photo printing, photocopies, printouts of documents, production of magnets, business cards, calendars - relate to the provision of services. According to
Federal Law "On the use of cash registers (CRE) in the implementation of cash settlements and (or) settlements using payment cards",
« Organizations and individual entrepreneurs in accordance with the procedure determined by the Government Russian Federation, may carry out cash settlements and (or) settlements using payment cards without the use of cash registers in the case of providing services to the population, provided that they issue the appropriate forms of strict accountability. Accordingly, for this field of activity, when working at the USNO, a cash register is not needed.
But the sale of photo products is already retail, and in this case you do not bypass the cash register when working at the USNO.
So consider two cases:
- choose a taxation system - UTII and then neither for services nor for retail You don't need a cash register
- install cash register

2. Terminal for servicing bank cards:

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

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

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

3. If there is no legal requirement to install a cash register, you must write out to the buyer or client and issue him after payment of the BSO - a strict reporting form. You can develop the BSO form yourself, indicating all the required details and approve it by order of the individual entrepreneur.
BSO should in without fail contain the following details:
- Title of the document;
- serial number of the document, date of issue;
- name for the organization (last name, first name, patronymic - for an individual entrepreneur);
- taxpayer identification number assigned to the organization (individual entrepreneur) that issued (issued) the document;
- name and quantity of paid purchased goods (work performed, services rendered);
the amount of payment made in cash and (or) using a payment card, in rubles;
- position, surname and initials of the person who issued the document, and his personal signature.
BSO forms can be made in two ways:
1. Order at the printing house. Usually, printing houses already have ready-made templates, You just enter your details and the printing house will produce the required quantity for you.
2. Print forms using an automated system. This device is similar to a cash register, but it does not need to be registered with the tax office and it costs less, about 5,000 rubles.
It is necessary to take into account, store, issue and write off BSO in different ways:
When working with printed forms:
- the forms must be accepted by the employee responsible for their storage, accounting and issuance. With such an employee, the individual entrepreneur must conclude an agreement on liability.
- the employee must draw up an act of acceptance of the BSO.
- the act of acceptance must be signed by the individual entrepreneur and members of the commission for the acceptance of forms. The composition of the commission is approved by order of the IP.
- accounting of forms is kept in the BSO accounting book. The form of the accounting book is developed and approved by the IP.
- the roots of the forms are stored for five years, after which an act of write-off of the BSO is drawn up and the roots are disposed of.
When working with forms made using an automated system:
- Forms are taken into account by the system itself, so there is no need to keep a BSO accounting book.
Control over compliance with the rules for the use of strict reporting forms is carried out by employees of the Federal Tax Service. In the event of an inspection, you will need to provide the inspectors with a BSO accounting book or information from an automated system on the number of issued forms for verification.