Sample BSO form. Rules for filling out and applying strict reporting forms in the activities of individual entrepreneurs and LLCs

Forms strict reporting(or BSO) may be used by some Russian organizations and individual entrepreneurs as a legal alternative to cash register checks. We will explain later in the article what are the criteria for recognizing a document as a BSO.

What is a strict reporting form?

Let's start with the fact that paper financial statements, which will be discussed in the article, are gradually being forced out of monetary document flow. Currently (and until July 1, 2019), they have the right to be used by a limited circle of people, from among those who, before the amendments to the Law “On Cash Registers” dated May 22, 2003 No. 54-FZ introducing online cash registers, were free from using KKT.

You can find out who these people are.

The term “strict reporting form” can mean:

a document that an organization or individual entrepreneur can legally issue cashier's checks to individuals using their services;
the form that forms the basis of the relevant document.

Read more about legal grounds To use a strict reporting form instead of a cash receipt, read the article “Is a cash register needed under the simplified tax system in 2019” .

The strict reporting form must reflect information that, as in the case of issuing a cash receipt, confirms the fact of the legal relationship between the organization and the user of the services. It is not allowed to use BSO if the recipient of services is a legal entity, as well as when buying and selling goods.

There are a number of technological requirements for strict reporting forms. Failure to comply with such a document means that it cannot be used as a BSO. Among the requirements in question:

The BSO must be produced using a printing method (the forms must contain the details of the printing house, order number, circulation, as well as the year the order was completed);
Strict reporting forms must consist of a main part (transferred to the individual client) and a counterfoil (remains with the organization).

Strict reporting forms can also be produced in digital form (clauses 4, 11 of the Regulations on the implementation of cash payments and (or) payments using payment cards without the use of cash register equipment, approved by Decree of the Government of the Russian Federation dated May 6, 2008 No. 359, letter Ministry of Finance No. 03-01-15/20962 dated 05/05/2014), but only if automated systems are used that are capable of:

provide protection against unauthorized access;
record all transactions using electronic strict reporting forms for 5 years or more.

If it is impossible to generate forms consisting of the main part and the spine, the organization can issue clients SSBs that are not divided into the corresponding parts, while simultaneously preparing their copies.

What applies to strict reporting forms? Let's look at examples.

Main types of strict reporting forms

The following documents are usually classified as BSO:

receipt;
ticket;
subscription;
ticket;
outfit.

IN normative legal acts federal level not established single list varieties of strict reporting forms. But in all cases, documents equivalent to cash receipts should be used as BSO (clause 2 of the Decree of the Government of the Russian Federation No. 359 of 05/06/2008). Resolution No. 359 also contains rules governing the procedure for drawing up strict reporting forms.

Forms of strict reporting forms

In accordance with paragraph 5 and paragraph 7 of Resolution No. 359, authorized authorities at the federal level can approve forms of strict reporting forms for certain types of services. These forms become mandatory for use throughout the Russian Federation by organizations and individual entrepreneurs that provide relevant services to the population.

Strict reporting forms also include tickets for public transport. Their structure is determined by the provisions of a separate legal act - Decree of the Government of the Russian Federation No. 112 of February 14, 2009.

Information letter of the Ministry of Finance of the Russian Federation dated August 22, 2008 “On the procedure for approving BSO forms” includes provisions according to which organizations and individual entrepreneurs, if they provide services that are not regulated by federal legal acts regarding the use of strict reporting forms, can develop the corresponding forms independently, provided that they include the details established in clause 3 of Regulation No. 359. Let us consider their list in more detail.

What does a strict reporting form that meets legal criteria look like?

So, the BSO form, developed by an organization or individual entrepreneur independently, must contain:

name of the form (for example, “Receipt for payment for hairdressing services)”;
six-digit number and series of the form;
name of the organization or individual entrepreneur issuing the BSO;
TIN, address of the organization or individual entrepreneur issuing strict reporting forms;
type of service provided, its cost;
the actual amount of funds paid by the BSO recipient for the service;
date of payment;
position, full name, signature of the employee of the organization who accepted the payment;
printing (if an organization or individual entrepreneur uses printing).

Resolution No. 359 also provides for an inventory procedure for strict reporting forms, through which the organization identifies the correctness of filling out the relevant documents, as well as compliance with the rules for their storage.

Inventory procedure for strict reporting forms

The inventory of strict reporting forms must be carried out simultaneously with a similar procedure for cash that is in the organization’s cash desk (clause 17 of Resolution No. 359).

Both events are carried out by an inventory commission, which is formed in the organization and acts on permanent basis(Clause 2.2 of Order of the Ministry of Finance of the Russian Federation No. 49 dated June 13, 1995). It must contain:

representatives of the organization's management;
accounting staff;
other specialists in positions related to solving problems within the framework of the inventory of strict reporting forms.

Checking the actual availability of strict reporting forms is carried out by type of form, taking into account their starting and ending numbers, as well as for each storage location and financially responsible persons (clause 3. 41 of the Methodological guidelines for the inventory of property and financial obligations, approved by order of the Ministry of Finance dated 13.06. 1995 No. 49).

Copies or counterfoils of forms must be kept in the organization for 5 years, and then written off on the basis of a separate act.

Documentation of BSO inventory

For documentation inventory of strict reporting forms Russian legislation Form No. INV-16 is provided, approved by Resolution of the State Statistics Committee No. 88 of 08/18/1998. Its use is not mandatory (information of the Ministry of Finance of the Russian Federation No. PZ-10/2012), however this form- one of the most convenient documents that allows you to record the results of an inventory of strict reporting forms. The provisions of Resolution No. 88, which regulate the procedures for circulation of Form No. INV-16 in an enterprise, can also be taken into account by organizations and individual entrepreneurs.

Thus, an inventory compiled on the basis of form No. INV-16 can be generated in two copies, on which the participants of the inventory commission, as well as financially responsible persons, sign. The first copy of the document remains in the accounting department, the second - with the financially responsible person who accepts strict reporting forms for safekeeping.

Before the start of the inventory, the organization, represented by the manager, requests from the financially responsible persons responsible for the safety of the BSO, receipts confirming that by the start of the inventory, strict reporting forms were submitted to the accounting department.

For more information about other types of inventory provided for by the legislation of the Russian Federation, read the article “How to conduct an inventory before annual reporting?” .

Strict reporting form instead of a cash receipt

A strict reporting form may be issued instead of a cash receipt if certain conditions are met. A strict reporting form can be issued instead of a cash receipt when services are provided individuals. But when selling goods (even those accompanying the service provided), issuing a strict reporting form instead of a cash receipt is prohibited. The exception is the trading activities listed in paragraph 3 of Art. 2 of Law No. 54-FZ. It is not allowed to issue a strict reporting form instead of a cash receipt even if the customer of the service is an organization.

From these dates, the preparation of strict reporting forms is possible only with the use of cash register equipment (CCT), used for the formation of electronic form strict reporting forms, as well as their printing on paper media(subparagraph 3, paragraph 2, article 1 of the law dated 07/03/2016 No. 290-FZ). At the same time, the cash register must ensure the recording and storage of fiscal data in fiscal drives, generate fiscal documents and ensure their transfer to tax authorities through the fiscal data operator.

Strict reporting forms issued at the online cash register must contain the same details as the cash receipt (Article 4.7 of the Law dated May 22, 2003 No. 54-FZ, Subclause 15 Clause 2 Article 4.7 of the Law dated July 3, 2016 No. 290 -FZ):

Title of the document;
serial number for the shift;
date, time and place (address) of the calculation, and when calculating on the Internet - the website address;
name of the organization or surname, name, patronymic (if any) of an individual entrepreneur;
an identification number taxpayer;
the taxation system used in the calculation;
calculation sign;
name of goods, works, services;
the calculation amount with a separate indication of the rates and amounts of value added tax;
calculation form;
position and surname of the person who made the settlement with the buyer (except for settlements made using automatic payment devices, including those used when making settlements using electronic means of payment on the Internet);
registration number of cash register equipment;
serial number of the fiscal drive model;
fiscal sign of the document;
Website address authorized body on the Internet, where the fact of recording this calculation and the authenticity of the fiscal indicator can be verified;
subscriber number or email address of the buyer (client) in case of transfer of the strict reporting form in electronic form;
the email address of the sender of the strict reporting form in electronic form in case of transfer of a cash receipt or strict reporting form in electronic form to the buyer (client);
serial number of the fiscal document;
shift number;
fiscal sign of the message.

Results

Registration of strict reporting forms in the manner approved by Decree of the Government of the Russian Federation dated 05/06/2008 No. 359 is applicable only when providing services to the public in cash (or for payments by bank cards) until 07/01/2019. From this date, the execution of strict reporting forms can only be carried out using an online cash register and indicating all the details provided for cash receipts Art. 4.7 of the law of May 22, 2003 No. 54-FZ.

Entrepreneurs engaged in the provision of services have the right to use strict reporting forms when making payments to clients. This possibility is enshrined in Law No. 54-FZ of May 22, 2003. The completed forms are recorded in a special Accounting Book. In most cases, the legislation does not establish the form of strict reporting forms for individual entrepreneurs. At the end of the article, a sample of filling out the BSO is available for download.

The strict reporting form performs the same role as a cash receipt. In most cases, entrepreneurs can develop the document themselves. However, the sample must contain all approved details.

According to the law, strict reporting forms can be used by individual entrepreneurs:

working on any taxation system (including simplified tax system, UTII, PSN);
providing services to the population.

It is worth noting that such documents cannot be used when selling goods. This also applies to cases where, according to the law, an individual entrepreneur has the right not to use cash register equipment. After payment, the seller can issue a sales receipt.

How are printing costs calculated?

After the article, you can download the 2018 sample strict reporting form for individual entrepreneurs using the link. He will allow you to get general idea about the form of the document and the necessary details. Based on it, you can develop your own template.

Important! To print strict reporting forms, you must contact the printing house. Printing them at home is not allowed.

To print forms, entrepreneurs contact printing houses. IN large organizations There are ready-made document templates. One of mandatory details on the sheets - data from the printing house where they were printed. Therefore, if during inspections copies are found that do not contain this information, their authenticity will need to be proven.

Accounting for printing costs depends on the applicable tax regime.

USN Income. Printing costs do not affect the size of the tax base.
USN Income minus expenses. The amount spent on printing is included either in the cost of purchasing office supplies or in material costs.
UTII. Printing costs are not included.
PSN. Costs also do not affect the payment amount.

If we talk about the total cost, purchasing strict reporting forms will cost an entrepreneur less than installing and maintaining cash register equipment. In addition, they are much more convenient for people working on location. They do not need to be registered with tax office.

What should be included in the sample

So that the template has legal force, it must contain a list of mandatory details. A sample BSO is developed at the enterprise and then approved by the appropriate order.

The sample document includes the following items:

type of form (receipt, ticket, etc.);
six-digit number and series;
details of the entrepreneur (full name, address, tax identification number, registration certificate number);
type of services provided with designation;
service cost;
settlement date;
details of the employee responsible for settlements with the client and his signature.

First of all, you should enable everything established by law The data must also be easy to read. The sample (you can download the form below) also includes information about the printing house where the batch was printed and the total circulation.

If necessary, an individual entrepreneur can add other details to this list that reflect the specifics of the services provided.

Before you can start using printed forms, you must complete acceptance. This is done in the presence of an appointed commission. When the documents have arrived at the enterprise, their actual quantity is estimated, which must correspond to that indicated in the accompanying papers. The same applies to the details of the forms. Based on the results of acceptance, an act is drawn up. After signing it, the received slips can be used in settlements with clients.

How are forms kept track of?

To take into account strict reporting forms, an entrepreneur will need to create a special journal or ledger. It is formatted in any form. The main requirement is that it must reflect all data related to the movement of documents.

The accounting book is prepared and filled out as follows:

The sheets are numbered and stitched.
The document is certified by the signature of the entrepreneur (if there is a seal, an imprint is placed).
In the specially designated fields, enter the name of the BSO for the individual entrepreneur, as well as the number and series of the report form.

The manager himself has the right to perform all operations related to recording and storing documents. However, he can entrust this to one of the employees. Since he will accept cash from clients, an agreement is first concluded with him on financial liability.

Receipts and other types of strict reporting forms are filled out directly during settlements with clients. The document must be completed and handed over immediately after receiving payment. It cannot be issued to the client before the transfer of funds (or with a significant delay).

Each completed copy must be copied (or use forms with a tear-off spine).
There should be no errors or corrections in the text.
If there is an inaccuracy in the document, cross out the damaged form, then take a new copy.
Enter the number and series of the damaged receipt in the journal; do not dispose of the form itself.

After completing the payments, one document remains with the seller, the other is issued to the client. It is convenient to use forms with a detachable part, where the main details are duplicated. If the template does not have a spine, use carbon paper. The client must still have the document in his hands.

The main analogy of these types lies in the work of an economic entity directly with the population. Wherein cash receipts are replaced by strict reporting forms. What is BSO?

General information

First of all, a strictly accountable form is considered a document certifying the fact of receiving cash from the population. This is an alternative to a cashier's check.

An important condition is the availability of the services provided in.

At the same time, an entrepreneur or organization saves on servicing cash registers and spends only on purchasing BSO. When making payments between organizations, such forms are not used. The exception is settlements between individual entrepreneurs.

This is what the Supreme Commander decreed arbitration court V .

Establishes the mandatory use of cash register systems when making cash payments by all organizations and individual entrepreneurs.

At the same time, the law allows not to use cash register equipment if services are provided to clients with the subsequent issuance of BSO. This decision is due to minimizing costs for small entrepreneurs providing household services.

Basic terms

The concept of “strict reporting form” means a document issued by an organization or individual entrepreneur legally to individuals using their services.

This is also the name of the form that forms the basis of the corresponding document. What is BSO in accounting? This is the primary accounting document confirming the fact of a cash transaction.

The strict reporting form must display information confirming the fact of the legal relationship between the user of the services and the entity providing them.

You cannot use BSO when selling goods or when the recipient of services is a legal entity. Certain technological requirements also apply to BSO. Non-compliance with these makes it impossible to use such forms.

The list of such requirements includes:

Accordingly, BSOs can be produced in digital form.

But at the same time, automated systems must be used that can:

prevent unauthorized access;
record all transactions with electronic BSO for five years or more.

If it is not possible to form a form from the main part and the spine, then the client is given an undivided form and a copy of it is issued at the same time.

Strict reporting forms are divided into approved and independently developed. For individual species activities are permitted to use only approved BSOs developed by federal authorities.

All BSO are subject to the strictest safety during the period approved for such documentation. Strict reporting forms are written off solely on the basis of the act. The subject has the right to create such an entity independently.

What is their purpose

BSO can be found in different places. They are often used as a sales receipt in small stores. Tickets, travel documents, vouchers, and coupons are issued on such forms. In different economic spheres The purpose of BSO varies.

Moreover, it is different appearance documents. So, when providing services, the BSO replaces a cash receipt, confirming the payment process.

Also, documents of a strictly approved form that have identifying characteristics are drawn up on such forms. For example, these could be work books, passports and more.

Current regulatory framework

The use of BSO is allowed only when providing services to the public. Letters from the Ministry of Finance of the Russian Federation until October 2012 established that such services included the types listed in OKUN.

Although some of these services are essentially works, strict reporting forms are still used for them. presented a slightly modified opinion.

In accordance with its provisions, BSO can also be used for applications not included in the OKUN list. However, the use of forms when selling goods is still not allowed.

Even when an entrepreneur does not use CCP on the basis, he does not have the right to use BSO.

Previously, the use of strict reporting forms was allowed only for those types of activities for which approved forms existed.

Allowed subjects to independently develop the necessary forms and print them.

However, the Ministry of Finance of the Russian Federation does not allow printing such documents on a regular computer. To do this, an automated system should be used. But more often BSO is still produced in printing houses.

What applies to strict reporting forms?

It is customary to classify as BSO:

season tickets;
travel tickets;
coupons and the like.

Federal regulations and legal documents do not establish a comprehensive list of BSO types. But in any circumstances, strict reporting forms mean documents equivalent to a cash receipt.

This is exactly what is said in paragraph 2 of the Government of the Russian Federation No. 359. Accordingly, clause 5 and clause 7 of Resolution No. 359 federal authorities authorities are free to ratify SSR forms for any type of service.

The approved formats are strictly used in the Russian Federation by all entities providing the corresponding service to the population. Public transport tickets are also considered strict reporting forms.

Their structural appearance is determined by theses. Draws up a form for the provision of services by hotels, hotels, campsites.

At the same time, the form previously used by hotels is an outdated form and cannot be used instead of a cash receipt.

It is determined that when organizations and individual entrepreneurs provide services that are not regulated by federal legislation regarding the application of SSO, they can create appropriate forms independently.

But at the same time, the developed forms must have all the required required components.

Required details

Clause 3 of Regulation No. 359 defines the mandatory details that strict reporting forms must have.

In particular these include:

Title of the document;
series and six-digit number;
name of the economic entity using SSO;
TIN of the organization or individual entrepreneur;
type of service and its cost;
the actual amount received for the provision of the service;
date of receipt of payment;
position of the employee who accepted the cash, his full name. and signature;
seal of the individual entrepreneur or organization, if any.

If the form is produced by printing, then it must certainly contain the details that are established by Resolution 359 (Article 4). These include information about the printing house, the circulation of forms, and the date of their production.

For forms made using automated systems, the presence of such details is not required. At this time, outdated forms of strict reporting forms are not used. But it is permissible to take them as a basis when developing new forms.

It is important that forms prepared in this way do not need to be registered anywhere. And if the tax office requires mandatory registration, then this requirement illegal.

Sample transfer and acceptance certificate

Strict reporting forms received by the organization from the printing house must be accepted by the person responsible for maintaining similar documents, their recording and issuance.

For uninterrupted activities on the receipt/transmission of forms, the organization must have a stable functioning commission. It is considered her duty to control the supply of BSO.

Reception must be carried out under a commission approved by the immediate head of the economic entity. Based on the results of acceptance, a BSO acceptance and transfer certificate is prepared.

Can be compiled in any form. The form according to OKUD 070000 is taken as the basis. Before drawing up the act, the responsible employee is obliged to check the forms by numbers, series, and quantities.

It is also necessary to check the accompanying documents of the transferring party. The inspection is carried out in the presence of members of the commission. The act certainly displays in detail all the data on the forms.

The act is signed by the commission and sent for approval to the head of the organization or individual entrepreneur. Based on the approved act, the responsible person accepts the forms for registration.

If it is necessary to issue a BSO, a transfer act is drawn up. The nature of the transfer can be temporary or quantitative. When transferring forms for a certain time, the act indicates a specific period.

In the same way, with the quantitative nature of the transfer, the number of transferred forms is prescribed. When issuing the BSO, a note is made in the form log book.

Acts are stored in the BSO Accounting Book throughout the entire period of application of this journal. Stored documents are checked during inventory in the usual manner.

Their storage periods are determined by management depending on the storage periods of the BSO accounting logs. At the end of the storage period, the acts are destroyed in the manner specified for the BSO.

If instead of a cash receipt

In most cases, cash receipts are provided for cash payments to customers. In the absence of cash registers, strict reporting forms are used.

This procedure is determined by Article 2, Clause 2 of Federal Law No. 54. As a rule, strict reporting forms are used instead of a cash receipt by small companies and private entrepreneurs who provide household services to the population.

It is allowed to replace a cash receipt with a BSO if:

Automated system

Strict reporting forms can be produced through the use of automated systems. This is provided for in paragraph 11 of Resolution No. 359. It also outlines the main legal requirements to such a service.

This method of preparing forms is convenient in that it can be carried out directly at the workplace if necessary. All you need is a computer and a printer.

It simplifies the process of using BSO and eliminates the need to maintain a BSO accounting book. The system itself records all the necessary data. The automated system is reliably protected from unauthorized access.

That is, it is impossible to correct or correct the form or print it twice. Each form created by the system is assigned a unique number and series.

All operations carried out using BSO are automatically taken into account. Print forms on a regular printer without participation automated system strictly prohibited.

The only disadvantage of an automated system is its high cost. For this reason, it is extremely irrational for small organizations to use it.

However, you can use the online service. In this case, constant access to the Internet and a printer are sufficient. In addition, it is acceptable to print several blank forms when you need to receive payment in places where there is no Internet.

Electronic data bank

On this moment Orders and Letters of the Ministry of Finance of the Russian Federation have approved more than two hundred types of various forms of strict reporting forms. It is very difficult for a novice entrepreneur to understand this abundance when choosing the desired BSO format.

Studying current legislation and the latest regulations requires a lot of time. In this case, an automated system becomes an excellent solution.

What it is

Organizations and individual entrepreneurs, providing services to the population, regardless of the chosen taxation system, have the right not to use a cash register, but instead of cash receipts, issue strict reporting forms to their clients.

note, BSO can only be issued for the provision of services to individuals and individual entrepreneurs. When making payments to organizations, it is necessary to issue cash receipts.

BSO and OKVED2, OKPD2

Previously, before ordering BSO, you had to make sure that your activity codes were in OKUN ( all-Russian classifier services to the population). But, from January 1, 2017, this directory was replaced by new classifiers - OKVED2 (029-2014) And OKPD2 (OK-034-2014).

If there is no clear understanding of whether BSO can be used 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 may be called differently: receipts, tickets, vouchers, subscriptions, etc. The forms of BSO can also be different.

For the use of strict reporting forms in entrepreneurial activity answers Government Decree of 05/06/2008 No. 359. Before the adoption of this law, businessmen had the right to use 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 strict reporting form that will be convenient for them to use in their activities, but on the condition that it contains list of required details.

List of required details of the BSO form

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

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

tickets (railway, air, public transport);
parking services;
tourist and excursion packages;
subscriptions and receipts for payment of veterinary services;
pawn tickets and safety receipts for pawnshop services.

note, from July 1, 2019, most LLCs and individual entrepreneurs will have to switch to using BSO in the new, electronic format. To do this, you will need to purchase special automated equipment, namely a cash register designed for generating BSO forms and printing them on paper. New BSOs will be transmitted electronically to the tax office and sent to email to the buyer (or in the form of SMS).

Where to buy (order a stamp) BSO

There are two ways to produce strict reporting forms:

Method 1. Order from 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 circulation volume). As a rule, printing houses already have developed BSO templates for each type of service (the cost of a layout is approximately 100 rubles).

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

In the future, you will need to keep strict records 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 simpler accounting, make your own series in the printing house for each new batch of BSO (it can be arbitrary "AA", "AB" etc.). The form number will be its serial number in the order.

Method 2: Print using an automated system

An automated system means a device that looks similar to a cash register, but with slightly different functionality.

Such devices must ensure the protection of 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 approximately 5,000 rubles in specialized stores that sell cash registers. Devices for printing BSO do not belong to cash register equipment, so there is no need to register them with the Federal Tax Service.

note, BSO are strict reporting documents, so they cannot be printed on a regular printer. Also, you should not use the services of sites that offer to prepare “special” forms that you can simply print at home.

Advantages and disadvantages of BSO

Using strict reporting forms in your activities, you receive the following: advantages:

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

In turn, strict reporting forms have their own flaws:

forms can only be used when providing services to the public;
BSOs printed in a printing house will be filled in manually, which is quite inconvenient when there is a large flow of clients;
it is necessary to keep strict records of the BSO and store their copies (spoofs) for 5 years;
It is periodically necessary to order new batches of forms.

Accounting, storage, issuance and write-off of BSO

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

Depending on the manufacturing method, the forms need to be taken into account in different ways:

Accounting for printed forms

Forms produced in the printing house must be accepted by the employee responsible for their storage, recording and issuance (or the manager himself or the individual entrepreneur). A liability agreement must be concluded with this employee.

When accepting the BSO, it is necessary to check the compliance of the actual number of forms, as well as their series and numbers with the data specified in accompanying documents from the printing house. After this, you need to draw up a BSO acceptance certificate.

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

Forms must be stored in metal cabinets, safes or in specially equipped rooms under conditions that prevent their damage and theft.

Control over the use of BSO

Monitoring 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 inspectors with a BSO accounting book or information from an automated system about the number of issued forms for inspection.

Fines for failure to issue BSO

For identifying violations related to the use of strict reporting forms, as well as for failure to issue BSO to clients a fine is provided according to Article 14.5 of the Code of Administrative Offenses of the Russian Federation:

for individual entrepreneurs and officials organization (manager) – 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 terms of storage of strict reporting forms, a fine in the amount of from 2 000 before 3 000 rubles (Article 15.11 of the Code of Administrative Offenses of the Russian Federation).

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

Good day! Today I have an article on the topic, or rather sample how to fill out the BSO correctly. The topic is very simple, but for some reason some novice entrepreneurs filling out a strict reporting form is difficult.

So, let's cover this topic in detail.

To begin with, I turned to search engines and thought I would just give people a link to ready-made articles, but alas - the topic filling out strict reporting forms It was poorly disclosed and even those that came across were 2 years old.

Let's start with when it is necessary to fill out the BSO:

When to fill out the BSO form

These forms are used only when providing services; it is immediately worth noting that when providing services you cannot punch cash receipts or provide any other document other than the BSO form.

So if your business is the provision of services, then the BSO form must be issued as a document confirming the receipt of money for services rendered, and it makes absolutely no difference what kind of individual entrepreneur or LLC you have.

Where to order BSO forms

BSO forms are ordered from a printing house and there is absolutely no difference between the strict reporting form of an LLC or an individual entrepreneur, except that on the BSO forms the data of the entrepreneur or organization is indicated in the upper left corner.

The advantage of ordering BSO from a printing house is that, firstly, all the data of the person who provided the service is immediately printed and secondly, they are immediately numbered and tear-off.

There are double BSOs - duplicating each other. That is, you do not need a carbon copy to fill out, the paper of the second receipt is filled out automatically as it is impregnated with a special composition and immediately filling out the main copy, the duplicate one is filled out automatically.

Sample of filling out the BSO for LLCs and individual entrepreneurs

Strict reporting forms are filled out for both LLCs and individual entrepreneurs in the same way. After filling out the main sheet that you filled out, you keep it and attach it to the contract for the provision of services.

You tear off the second receipt (duplicate) and give it to the customer along with the contract and.

Despite the fact that the BSO is not registered with the tax office, it is numbered, and if suddenly the form you filled out was spoiled, you cannot throw it away, but must be saved, since in the event tax audit They will ask you where he is.

We fill out the BSO for individual entrepreneurs and LLCs

As I said above, they are filled out in exactly the same way, so let’s look at one example of filling out a BSO for an organization:

Sample of filling out the BSO home page

Currently, many entrepreneurs use this Internet accounting to calculate taxes, contributions and submit reports online, try it for free. The service helped me save on accountant services and saved me from going to the tax office.

Procedure state registration Individual entrepreneur or LLC has now become even easier, if you have not yet registered your business, prepare documents for registration completely free of charge without leaving your home through the one I have verified online service: Registration of an individual entrepreneur or LLC for free in 15 minutes. All documents comply with the current legislation of the Russian Federation.

If you have any questions, you can ask them in the comments to the article or on social media.