BSO for the provision of services. Forms of strict reporting are not simple documents that are easy to use. BSO: sample filling

26.05.2020

The specifics of the activities of some entrepreneurs and companies allows them to pay without using special cash registers. It is in such situations that it is necessary to use strict reporting forms. They allow you to legally make bank transfers or pay in cash.

Strict reporting of forms lies in the requirements that are put forward to them. Special requirements apply not only to the production of documents. They must be properly formatted and stored. Federal authorities may approve BSO forms for entrepreneurs engaged in certain types of activities.

This term refers to a specific document. It can be produced not only with the help of printing equipment, but also on computers and other automated systems. Such documents include coupons, tickets, receipts, etc. The law does not provide for such forms single list. Therefore, there are quite a large number of them.

The form often acts as a check, which is issued when using a cash register. It confirms that a settlement transaction has been completed for any product or service. Entrepreneurs have the right to choose whether to use a cashier's check, or BSO.

If the company independently developed the form, it must be approved. This is necessary in order to tax authorities had the opportunity to control the activities of the organization, namely, its cash flow. If forms are used that have not been registered, the company faces a fine.

After the form has been developed, it is recommended to check whether all the necessary details are indicated in it. Then the company issues an Order on the adoption of the BSO. In addition, the persons who will be responsible for accounting, acquisition and storage of documents are indicated. The same employees will be required to provide forms to the tax office for registration. In this case, you need to have the following package of documents with you:

company charter;
certificate of state registration firms;
a list of forms that the organization wishes to use in carrying out its activities;
paper samples of forms of forms that you are going to approve;
extract from the Unified State Register of Enterprises or Unified State Register of Legal Entities.

After submitting all required documents registration of forms in the register is carried out within five working days. After the end of this period individual entrepreneur or a representative of the company receives a document confirming the registration of the BSO.

BSO forms

AT budget organizations special forms are used, which at the same time are powers of attorney. They are issued to employees who can purchase and receive material assets, food and other products for the organization. When issuing a document, information about it is entered in the registration journal. Such forms are issued against signature.

You can fill out the form in a free form, taking into account the characteristics of your company. Regardless of which form was chosen to draw up the document, you need to remember that it must consist of two parts. When receiving a product or any service, the customer receives one part of the form. It is the part that is handed over to the buyer that is called the main part. The second half - the "back" remains with the company or individual entrepreneur who provided the service. However, the free form of BSO is not allowed to be used by all entrepreneurs. There is a list of forms that are approved in accordance with the type of activity carried out by the company.

What applies to them:

Tickets for passenger transportation using public transport. This includes rail and air transport, wheeled transport. With these forms transport company maintains records of customers and served passengers, controls the proceeds of funds.
A receipt confirming the acceptance of baggage, or confirming permission to carry hand luggage.
Tourist and excursion vouchers. They are used by companies that sell tours and organize trips to different cities and countries.
Theater tickets. This includes all subscriptions and tickets issued by various cultural institutions.
Pawnshop receipts. A company engaged in this type of activity keeps records of cash spent and purchased jewelry.

(Video: “Forms of strict reporting”)

BSOs have the right to issue various companies and individual entrepreneurs, because these documents are equated to checks issued by cash registers. Most often, BSOs are used in the conduct of activities aimed at providing services to the population.

The firm must complete the form before receiving funds. A form is also duly drawn up in the case when money is transferred using payment cards or a bank transfer. However, this rule does not apply to all taxpayers. BSO is used by those individual entrepreneurs and companies that are legally allowed to conduct their activities without the use of cash registers.

Do not forget that BSO should be used by organizations that perform cash settlements. Whether it's the seller or the buyer, it doesn't matter. Thus, organizations that also act as a buyer must also apply the SSR.

Not so long ago, the law defining the rules for the use of BSO was adjusted. According to the old rules, you can use forms instead of cash receipts until July 2019. Now the widespread introduction of online cash desks is underway, which obliges companies and private entrepreneurs to draw up documents using automated systems.

Required details

As already mentioned, many individual entrepreneurs and companies have the opportunity to use a BSO developed independently. However, the law obliges at the same time to include in the document all the mandatory items:

what is the name of the document, for example, is it a ticket, coupon or receipt;
the document must be assigned a series and a number of six digits;
name of the company or full name of the individual;
TIN of the company or individual entrepreneur;
the type of services for which the customer pays;
the cost of services or goods;
the total amount that the customer pays in cash or by bank transfer;
calculation characteristics - return, income, expense;
data of the person who is responsible for the correct execution of the document. This includes full name, position, personal signature;
if the document is drawn up by an organization, it is certified not only by the signatures of responsible persons, but also by a seal;
a list of services and goods, their quantity and cost, taking into account markups or discounts.

Do not forget that companies do not have the right to personally develop forms if the law obliges them to use only approved forms. When developing their own form, the head of an organization or an individual entrepreneur has the right to enter additional data. Perhaps with their help it will be possible to characterize the specifics of the services or goods provided as accurately as possible.

Of course, many organizations already use automated systems to generate forms. Otherwise, a typographic form is used. In this case, the document must contain detailed information about the printing house, its TIN, address, year of execution and order number, amount of circulation.

A sample of filling out a strict reporting form in 2020

Penalties for non-issuance of BSO

In all cases where the issuance of a BSO is necessary, it must be carried out. Otherwise, the regulatory authorities will equate this to the failure to issue a CCP check. If the seller for some reason does not issue a properly executed strict reporting form in paper or in electronic format he faces penalties. For specific situations, various fines are provided:

for individual entrepreneurs, a fine is charged in the amount of 1/4 to 1/2 of the transferred amount. But at the same time, the fine cannot be less than 10 thousand rubles;
for legal entities 3/4 of the amount. Wherein minimum size the fine is 30 thousand rubles.

In addition, the law provides for punishment if the seller repeatedly commits these offenses. So, if the total amount of funds received without registration of the BSO has reached 1 million or more, sanctions are provided:

officials on the part of the seller are suspended from fulfilling these obligations for a period of up to two years;
legal entities and individual entrepreneurs will be prohibited from conducting this activity for three months.

Punishment cannot be avoided even if, at the request of the buyer, the form is not handed out and sent by e-mail. Here the seller is threatened:

the official is issued a fine of 2,000 rubles. In addition, the perpetrator receives an official reprimand and warning;
if the violation was on the part of the organization, there is a warning and a fine, the amount of which can reach 10 thousand rubles.

BSOs are documents that must not only be properly executed, but also properly stored. If the regulatory authorities reveal a violation of the rules for storing and accounting for BSO, a fine of 2-3 thousand rubles is provided.

Do not forget that these forms are documents that need strict reporting. That is why a special book is used to account for them. All actions performed with forms are monitored by a responsible employee. In case of violations in accounting and storage, responsibility lies not only on the shoulders of the head, but also on the employee who is responsible for the forms.

Today we want to tell you about what strict reporting forms for individual entrepreneurs are 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. It replaces the cashier's check. 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?

Firstly, there is no need to buy a cash register that 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 the type of your activity relates to insurance, tourism, veterinary services, as well as passenger transport services, 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, it will be impossible to guarantee the safety of data for five years and unauthorized access to information will not be possible. And to develop a special automated system for this individual entrepreneur is beyond the power.

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 create content in free form, but at the same time it should 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.

Within the territory of Russian Federation various forms of BSO are common, filled out by subjects of economic relations in certain cases. The use of such forms is regulated by the provisions of domestic acts of rulemaking. On the basis of these acts, a sample form of strict reporting for IP 2017 was created, which is available for review later in the text.

Form of strict accountability in the activities of individual entrepreneurs

Federal Law N 54-FZ of May 22, 2003 “On the use of cash registers in cash settlements and (or) payments using payment cards” establishes a general rule according to which CCP is used in Russia when selling goods or services.

However, the same rule-making document provides for exceptions to general rule, allowing the use of BSO forms for individual entrepreneurs until 07/01/2018.

It is important to emphasize that the Government of the Russian Federation, in Decree No. 359 of May 6, 2008, developed the Regulations on the implementation of settlements, which provided for the possibility of using the described forms when providing services to consumers.

Such BSOs can take the form of:

receipts;
tickets
travel documents;
coupons;
tour packages;
subscriptions.

The list of possible BSO forms is not exhaustive and, in addition to the listed forms, an entrepreneur can use other forms that meet the requirements for cashier's checks imposed by domestic normative acts.

Requirements for strict reporting forms

Domestic legislative acts provide that an acceptable form of a strict reporting form for an individual entrepreneur is a paper medium created by a typographical method. In another case, the formation of the BSO is carried out using an automated system and only at the time of settlement.

It is important to remember that it is allowed to use your own BSO, but only on condition that it reflects all the required details.

The Government of the Russian Federation in the Regulations on settlements, approved. Decree N 359 of May 6, 2008, developed and put into circulation a list of details that are required to be included in the strict reporting form for individual entrepreneurs. You can download the form from the link below.

BSO form for IP

According to legislative guidelines The receipt for payment of household services should include:

name of the form, its series and number, consisting of 6 familiarity;
name of the service provider;
address of the person compiling the document and TIN;
in order to correctly fill out strict reporting forms, both for individual entrepreneurs and for the enterprise, it is necessary to reflect the type of service;
information about its cost, method and date of payment.

The form is completed with an indication of the person responsible for issuing the BSO. An individual entrepreneur, like an enterprise, has the right to indicate in the form other signs that describe the relevant household service.

A sample of filling out a strict reporting form for an individual entrepreneur

Domestic norms of law, providing for the rules and methods for compiling the described forms, do not contain mandatory samples for filling out such documents. This circumstance, taking into account the importance and necessity of the formation of the BSO, may entail risks for the IP associated with a violation of the procedure for settlements with consumers.

The entrepreneur has the right to use the receipt form, approved. Letter of the Ministry of Finance of the Russian Federation dated 04/20/1995 N 16-00-30-35. But we must remember that this form is not mandatory and can be used by the entrepreneur at his discretion.

It is important to remember that only the absence of errors and inaccuracies is guaranteed to save the service provider from the claims of regulatory authorities.

Completed BSO form for IP

As a conclusion, it should be noted that the prescriptions of domestic legislative acts do not contain any special requirements for forms filled out when providing services by enterprises and individual entrepreneurs. Both subjects have the right to resort to the help of the same documents.

This leads to the conclusion that when filling out strict reporting forms for individual entrepreneurs, no special knowledge or special rules are required.

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 provides for work 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?

BSO can be used for any chosen.
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.
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 all-Russian classifier services to the population OK 002-93, which is approved by the Decree of the State Standard of Russia dated 28.06. 1993 No. 163.
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 incur large expenses for the purchase, maintenance 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 a new document drawn up. In case of an error in 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:

Document name, number and series;
Full name of the individual entrepreneur;
Name of service;
The total amount of the transaction;
Date of payment and completion of the BSO;
Position and full name of the person responsible for filling out the form;
IP address;
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.

At 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 for wrong work with BSO or their non-delivery to the client, fines are provided.

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.

Companies or entrepreneurs providing various services to their customers, in some cases, have the right to conduct their activities without using. Then, instead of checks, the consumer receives a strict accountability form.

Attention! BSO can be issued only if services are provided to individuals or individual entrepreneurs. If the counterparties are legal entities cash receipts are issued.

OKUN and BSO

The list of services that can be provided is available in the classifier - OKUN. Therefore, before ordering a strict reporting form, you need to make sure that your activity code is in this informant.

It should be noted that OKUN is not an exhaustive list. Some services are not included. A simple example is real estate.

In ambiguous situations, the surest way would be to contact to clarify the possibility of using strict reporting forms. Sometimes it happens that the code of the type of activity may fall into the list of "Other services".

BSO forms

The name of the strict reporting forms directly depends on the type of services provided. BSO can be called:

receipts;
tickets
vouchers;
others.

Forms can also be different.

The use of BSO is regulated by Government Decree No. 359 of 05/06/2008. Prior to its entry into force, entrepreneurs could only use forms approved by the Ministry of Finance.

For 2016, entrepreneurs and companies were able to independently generate a form for ease of use in their activities. At the same time, they must comply with the only condition - the presence in the form of a list of mandatory details (POR BSO).

POR BSO. Definition

The list consists of the following data:

title, number and series of the document;
full name of the entrepreneur or the name of the enterprise;
for an organization - an indication of the location of the IO legal entity;
TIN (mandatory for companies and entrepreneurs);
indication of the type of service;
the price of the service in monetary terms;
the size of the fee, which is carried out bank card or in cash;
date of issue of the document;
the position and powers of the person who is responsible for the execution of the form (the full name must be indicated, his signature and, if available, the seal of the enterprise or individual entrepreneur);
other data - other details that can characterize the specifics of the service are also affixed.

Attention! Certain activities use government-designed forms. Then the use of their own forms is strictly prohibited.

pledge tickets and receipts at the pawnshop;
air and railway tickets;
parking tickets;
tour packages;
certain types of receipts and subscriptions (for example, to pay for veterinary services).

Methods for obtaining BSO

There are two ways in which it is possible to obtain strict reporting forms.

Where to buy BSO?

There are several ways to get BSO:

Place an order at the printing house. You can contact the production only if it has the right to issue special printing, which includes forms. The price in different printing houses may differ, but, as a rule, it is in the range of 2–5 rubles per 1 piece. Also, the unit cost depends on the size, type and circulation. In most enterprises, there are already developed templates, the price of such a layout will be about 100 rubles. In cases where the company did not fit any of the proposed forms of forms, you can look on the Internet for others free templates and bring your layout for printing.

An important point is the strict accounting of all printed BSOs. Therefore, before making them, it is necessary to check the electronic layout for the presence of a six-digit number and series. For example, AB-111112. To make accounting easier, it is worth ordering a separate series of forms for each new batch at the factory. The number, as a rule, will be ordinal when printed.

Automated printing system. A special device that looks like a cash register is called an automated system. It not only prints forms, but also identifies them, captures information on them, saves it, and also protects the BSO from unauthorized entry. The purchase of an automated system is possible in specialized stores selling cash registers. These devices do not fall under the CCP category, therefore they do not require registration with the tax office. Their cost is around 5,000 rubles.

Attention! Strict reporting forms are a specific paper that cannot be obtained in a standard way by printing on the printer. FROM special attention You should also consider online resources that offer to print forms for home printing.

Pros and cons of forms

The use of BSO is indicated by the following advantages:

Savings on the purchase of a cash register (the price of equipment is over 8,000 rubles).
Savings on CCP maintenance (over 10,000 rubles each year).
Saving time. Registration of forms with the Federal Tax Service is not required.
Ease of use in field activities. In the case when it is necessary to be mobile, while issuing a document confirming the acceptance of payment for the provision of services, for example, at weddings or photo shoots, it is much easier to write out a form than to take cash registers with you.

However, the forms have several disadvantages:

They can only be used in the provision of services.
Even the forms created in the printing house are filled in manually, individually for each case. This may not be very convenient with a large client flow.
Storage inconvenience. Mandatory strict accounting of forms and the safety of their roots for five years.
Periodic ordering of new forms.

One of the most important rules for the use of forms is to fully ensure their safety and maintain strict control. Accounting is made depending on the method of manufacturing BSO.

Accounting for typographic BSOs

Documents printed on printing industry, are accepted by an employee of the company or an entrepreneur who is responsible for recording, storing and issuing them. If this is not the entrepreneur himself, but a trusted person, an agreement on liability is necessarily concluded with him.

When accepting forms, the correspondence of the number, series, numbers of forms with the indicated data in the accompanying papers is strictly checked. An act of acceptance of forms is drawn up. The document is signed by the head and a special commission approved by the Order.

Storage of BSO is carried out in safes or in metal cabinets, as well as in prepared premises, in which the possibility of damage or theft of documents is excluded.

Mandatory must be documented in a special book. There is no single form for an approved journal or book, so a company can create its own version. It is important that all sheets of a journal or book be laced, numbered, sealed, signed by the chief accountant and the head (entrepreneur).

Filling in the forms occurs at the moment of transferring money to customers by an authorized person for a specific service. The main large part of the document, with all the necessary information, is transferred to the client. For reporting, only a tear-off spine or a copy of the form remains. Also, a cash order is issued for the amount received.

Attention! The roots from used forms are packed in bags, after which they are sealed and stored for 5 years. After this period has expired, the forms are disposed of, a special act is drawn up on their cancellation.

Accounting for BSOs produced on an automated system

The first thing to note is that accounting is performed by the most automated system when printing forms. This device is able to capture and store in its memory all the data on the forms. Therefore, there is no need for a journal or ledger.

The procedure for storing, disposing or issuing strict reporting forms made using an automated printing system is similar to the algorithms for actions with printing samples.

An example of filling out the BSO

On this page it is possible to see a good example of how the BSO is filled out.

Usage control

The main controlling body for the functioning of strict reporting forms is the Federal Tax Service. If a spontaneous tax audit takes place at the enterprise, the provision of a book or journal of the BSO is mandatory. Also to the employee tax service it is necessary to provide data from the automated system on the number of forms produced. After receiving all this information, the tax officer checks the number of forms that were recorded in the book (magazine) and automated system, with the number of available copies or spines, after which it checks the coincidence of the amounts by spines and cash register.

In the event that the indicators differ, there may be further proceedings, as this is considered a violation.

fines

According to Article 14.5 of the Code of Administrative Offenses, for a violation in the use of BSOs or in case of refusal to issue them to customers, an organization or an entrepreneur bears financial responsibility, namely:

fine for official or an entrepreneur - from 3,000 to 4,000 rubles;
fine for legal entities - from 30,000 to 40,000 rubles;
a fine for non-compliance with the conditions for the disposal and storage of BSO - from 2,000 to 3,000 rubles (according to article 15.11 of the Code of Administrative Offenses).

Attention! In the absence of strict reporting forms as a primary accounting document, a company or entrepreneur may also be liable in accordance with Article 120 of the Tax Code.

Attention! Due to recent changes in legislation, the legal information in this article may be out of date!

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