Bso for SP - types and forms of strict reporting forms, purpose and procedure for registration of the accounting book. Book (journal) of accounting forms of strict reporting - rules for filling and storing
The SSO includes a variety of documents confirming the fact of providing services to the population. It can be:
- tickets to public transport;
- receipts for payment of services;
- vouchers;
- season tickets, etc.
Legislative provisions
All organizations providing services to the public must use KKM or forms in their work strict accountability... This is indicated in the Federal Law of 22.05.03, No. 55-FZ "On the use of cash registers in the implementation of cash payments and (or) payments using payment cards." According to him, the head of the company can independently choose the most convenient method of settlements with consumers.
The use of the BSO in the work should be based on the Regulation No. 359 dated 06.05.2008. on the implementation of cash settlements and (or) settlements using payment cards without using KKM cash registers. It contains basic information about these forms.
If an organization uses SSR in its work, it should have a register of strict reporting forms, which should be completed in a timely manner.
SSO accounting journal, sample filling
BSO accounting journal, sample
Bookkeeping requirements
The obligation to keep the register of the SRF is stipulated by law. Information about this is contained in the Government Decree of 06.05.08. No. 359.
There is no approved form for this document, so organizations can use the form 0504045, which is used in government agencies, or develop their own.
Sample book of accounting BSO, form 0504045
Document pages are stitched and numbered.
The document is maintained by an employee appointed by the order of the head. Usually, this responsibility is assigned to an accountant or cashier. The responsible employee conducts posting, storage of SRF, receiving funds from customers and issuing a form. He is also involved in making entries in the accounting journal.
Internal control over accounting is carried out during the inventory simultaneously with the check of cash balances. External verification is carried out tax authorities... The result of the check is indicated in the act.
Filling procedure
The book is intended for internal accounting of SRF. It reflects information about the reception of SRF and their issuance to the responsible employee. The information is grouped with the indication of the SRF details. Information about received, written off and erroneously filled documents is entered. It goes like this:
when entering data on receipt, the date of acceptance, name, series, number and number of forms are indicated. The name, position and signature of the person in charge are indicated;
the procedure for disposing of forms is drawn up similar to their acceptance;
when writing off, information is entered into the document about the reasons for the write-off and data about the document on the basis of which the sheet was written off (for example, a printing defect)
erroneously filled sheets of paper should not be thrown away. They must be attached to the journal.
The journal of accounting forms of strict reporting, free of charge
Is there a penalty for not having a magazine?
Refusal to keep the book threatens the head of the company with a fine. This is indicated in Art. 120 of the Tax Code of the Russian Federation and Art. 15.11 Administrative Code.
The book of accounting forms of strict reporting is mandatory for use by legal entities and individual entrepreneurs who make settlements with buyers / customers in retail without the use of a cash register. This book contains information about the receipt / return / write-off of SRF (strict reporting forms). In the article we will tell you in what form and in what order to conduct such a book, and also give a sample of it.
Can form 0504045 be used of the book of accounting forms of strict reporting
For use by legal entities and entrepreneurs carrying out commercial activities in their own interests, there is no approved form of such a document as a book on accounting forms of strict reporting.
However, for use in state / municipal organizations and institutions, there is a form for such a book (form 0504045), approved by order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n.
For organizations of other property and individual entrepreneurs, nothing prevents them from either using the form 0504045 to compile the SRF accounting book, or taking it as a basis for developing their own version of the book.
Form 0504045 can be downloaded from our website:
To work with it, the book is most conveniently printed on paper and stitched in the form of a brochure.
The shelf life of the book cannot be less than the shelf life of the spines of forms or damaged SRF. This means that the book of accounting forms of strict reporting should be kept for 5 years after the last entry in it.
About who, after the introduction of online cash registers, has the right to continue working with SRF according to the old rules, read the article "Form of strict reporting instead of a cash register receipt (nuances)" .
What else to take as an example of a journal of accounting forms of strict reporting
Any organization or individual entrepreneur can develop its own journal of accounting forms of strict reporting, adhering to the requirements for the presence in this document of all required details... Due to the fact that this register accumulates and systematizes information about the primary cash register, the book of accounting forms of strict reporting can be attributed to the registers that comply with the requirements of the Law "On Accounting" dated 06.12.2011 No. 402-FZ.
The obligatory details of such registers are listed in clause 4 of Art. 10 of Law No. 402-FZ. Among them:
- the name of the register and the company;
- start and end dates for keeping the register;
- units of measurement and size of accounting objects;
- chronological record of grouped accounting objects;
- Full name and positions of persons filling out the register, with signatures.
Read about the requirements for filling out the primary information in the material "Primary document: requirements for the form and the consequences of its violation" .
The procedure for filling out the SRF accounting book
The book of strict reporting forms must contain records of the arrival, issue, return and write-off of blank primary documents. The stubs of issued SRFs, as well as incorrectly filled in their forms and those that will no longer be issued for any reason, are attached to the register.
In the header of the SRF accounting book or on its separate page, which will serve as the title page, it is necessary to give the name of the document and the period covering all entries made in it. Under the name of the register, the name of the legal entity (or the full name of the entrepreneur), the OKPO code is indicated, you will also need to indicate the department that maintains this chronological list (more often it is the accounting department) and the name of the BSO form.
The tabular section of the document provides for the following columns:
- for a date;
- the name of the recipient or supplier of the forms;
- details of the document-basis, testifying to the fact of acceptance and transfer of each registered form;
- data on the receipt, use and balance of forms with an indication of the series and number of the form, as well as the number of forms, if the reception / transmission of a pack of documents is recorded (for example, an arrival from a printing house - in this case, serial numbers are indicated from the first to the last forms from the pack, folded on order);
- the total number of forms received / issued / remaining at the end of the period for which the book was opened.
All information on how to fill out a book of accounting forms of strict reporting should be reflected in a local act issued by the head of the enterprise. In the same order (or in a separately issued one), the person responsible for the safety of the SRF and compliance with the rules for handling them should be named. This employee must also have a liability agreement. This person will make entries in the SRF accounting book.
Where to download a sample of filling out a book of accounting forms of strict reporting
A sample of filling out the book of accounting forms of strict reporting is on our website.
The main condition for maintaining such a register is the observance of the chronological order of records and the reflection of information about each, without exception, strict reporting form, which was registered and used.
Regarding the design of the book, one should also take into account the rule specified in clause 13 of the provision approved by the Government of the Russian Federation of 05/06/2008 No. 359. The point is that all pages of this document must be numbered and stitched, and the stitching itself must be certified by the director's signature / chief accountant and stamp.
Outcomes
The book intended for accounting SRF is kept by government agencies on a specially established form (form 0504045). Other legal entities and individual entrepreneurs have the right to use this form or create their own, subject to the mandatory requirements for the details of such a document.
The employee who makes entries in the register of the SRF is appointed by the order of the head and is the materially responsible person. The entries in the book are kept in chronological order... It is supplemented with BSO spines and their damaged / unused forms. General rules registration book of SRF are similar to the rules for registration of a cash book.
Cash transactions involve issuance of certain documents on the transaction... One of these documents is SRF or. This type of form is used in various economic fields.
The strict accountability form is special kind document, which indicates the receipt of funds. Moreover, funds can be received in cash and non-cash form.
When using this form, you must follow the rules, therefore the name contains the characteristic "Strict accounting".
Refers to official category of documents... Its legal force is equal to that of a fiscal check.
A simple example of such a form is a transport ticket. By purchasing it, the consumer is provided with a service in the form of travel. If it is required to confirm that the service is to be provided, then a form is presented.
The form must be used if no cash register equipment... This option is available to the following groups of legal entities:
- Individual entrepreneurs or firms whose activities are related to the provision of services to the population. Moreover, the form of taxation does not matter.
- Legal entities that technical specifications cannot equip due to their remote location. Such categories are approved at the level of subjects.
The documentation implies its use in the case of settlements with individuals... If you want to settle with legal entities then need to issue... But if transactions are carried out between individual entrepreneurs, then the use of SRF is allowed.
To start issuing this type of forms, you should make sure that you have a code for the type of service you are providing. normative document... This is OKUN (All-Russian Classifier of Services to the Population). For 2018, this classifier has been replaced by OKVED-2 and OKPD-2. In case of controversy, you can clarify the possibility of applying the documentation at the local tax office.
Basic forms
With regard to the type of services provided, these forms can be called differently. So the following options for BSO are known:
- receipt;
- ticket;
- voucher;
- subscription;
- duplicate;
- travel card;
- work sheet (BO-11).
Until 2008, entrepreneurs carried out payment transactions based on SSO forms, which were regulated by the Ministry of Finance. After May 2008, Resolution No. 359 came into force, which specifies the procedure for making settlements without the use of cash equipment.
In 2018 allowed to develop own form of forms... However, it should be borne in mind that it should contain in mandatory required details. Certain types of activities are known, the calculation for which is carried out using the SRF of the approved state form:
- tickets for all types of transport;
- services for the provision of parking;
- tourist and excursion vouchers;
- pawnshop services;
- insurance;
- veterinary services.
If the activity is not included in this list, then you can think of a convenient form.
Purchase opportunity
It used to be that such papers should be printed in a printing house. Now the manufacturing order has changed, you can use automated devices. So there is two ways of making:
- Contacting the printing house- if the activity being carried out is widely known, then it is possible that the printing house will find standard ready-made templates... And you can also come up with your own form and order the appropriate documentation, not forgetting that it must meet all the requirements of the law.
- Using automated system - the device is similar to a cash register. Performs the function of printing documents where there is information about settlement transaction... Such a device does not need to be registered with the tax authorities.
When using a typographic method, please indicate when contacting unique identificator, which must be present at all SSRs. Moreover, the serial article can be of various types. It all depends on the desire of the entrepreneur. And also it is worth indicating the number that serves as the beginning of the ordered batch.
Automated equipment should meet the following requirements:
- Have protection high reliability from unauthorized access to forms, other personal data.
- Work only under the access of a limited number of people.
- Carry out the operations of fixing and further storing the completed calculations in the memory for at least five years.
- The function of the device should include fixing the number and series of the document.
- In the event of a check request for completed calculations, the apparatus must issue the appropriate documentation.
The use of office computer programs and a regular printer is not allowed. This is based on the impossibility of meeting the described requirements.
Advantages and disadvantages
The use of SRF in settlement operations implies the following dignity:
- absence financial investments for cash register equipment;
- service is not carried out;
- ease of use for traveling activities.
The following are known, of course, limitations:
- application is possible only when providing services;
- when choosing the type of forms printed in a printing house, you need to fill in all the data manually, which slows down the calculation process;
- regular ordering of a new batch;
- you need to follow the accounting rules and archive the documentation for up to 5 years.
Of course, if the flow of clients per day is small or the services provided are of a traveling nature, then it is worth using the issuance of SRF for calculations.
Papers are being filled according to numbering... Passes are not allowed. If it is filled in manually, then there is no need to make corrections. Write in legible handwriting and clear information.
If the form is damaged, it must be crossed out and recorded in the accounting book. All required fields are required.
With regard to the type of settlement, the documentation issuance process consists of stages:
- In case of cash payments, the employee enters the required information into the form, except for the item "Personal signature", if provided. For non-cash payments, you first need to ask for a customer card, and then fill in the fields.
- Receiving funds from a client by hand or using a plastic card reader.
- Sign the employee and give it to the client. In the case of non-cash funds, you should wait for confirmation of the transaction.
There are situations when the described scheme is not applied in practice. But still it is required to observe such recommendation:
- Execute registration of SRF at calculation steps of the service.
- It is mandatory to give the document to the client in view of confirmation of the fact of depositing funds for the services provided.
- When documenting with a copy, you should adhere to the principle of identity, therefore, at least one copy is executed at the same time.
- If there is a column "Client signature", you need to ask to sign the document.
BSO can be detachable or inseparable form... The tear-off view involves the issuance of the tear-off side to the client. The spine is in the possession of the entrepreneur. If a continuous view is used, a copy must be made. Filling under copy paper is allowed. A copy of the documentation is not made if the SRF belongs to a category that is approved at the legislative level.
The seal is placed on all SRF regardless of the issued form. It cannot be copied, but must be presented in its original form.
Required details for 2018
The papers must indicate all payment information... Moreover, there is a regulated list of requisites. Normative acts stipulate that in 2018 the SSR should have such data:
- Title of the document.
- Unique number and series.
- The name of the organization or information about the entrepreneur.
- TIN of the organization or individual entrepreneur.
- Data on the location of the executive body (in the case of a legal entity).
- The type of service provided.
- Full cost of the service in monetary terms.
- The amount of funds contributed during the calculation.
- Date of the document when the transaction was performed.
- The position of the name of the employee.
- Employee signature and seal.
If desired, the obligatory list is supplemented with the necessary data.
It should be noted that after 07/01/2018 individual entrepreneurs will have to issue SSO in in electronic format using automated equipment. Such documentation will be sent to tax office and to the client by e-mail or in the form of an SMS message.
Accounting and storage
To register documents, there must be a magazine, where a record of the issuance or fixation of the damaged form will be made. The form of the journal is chosen by the organization itself (or individual entrepreneur). But there is certain points to consider:
- pagination;
- flashing the entire magazine;
- the presence of a signature and a seal at the place of binding.
An act must be attached to the magazine, which indicates the persons admitted to the registration of forms, responsible person and the rules for its appointment.
The journal is not required to be kept if SRF is issued by means of automated equipment.
Copies of the completed forms should be kept for five years... Only the responsible persons prescribed in the act are allowed to the locations of all forms.
Thus, the registration of a BSO is permissible in certain cases and if the entrepreneur wishes. In this case, it is necessary to follow the rules for printing, filling out and reporting.
When can SRF be issued? Details are in this video.
Forms of strict reporting are produced by typographic method or generated using automated systems (clause 4 of the Regulation approved by the RF Government Decree No. 359 of May 6, 2008).
Record letterheads made by typographic method by name, series and numbers in the book of accounting of document forms. The form of such a book for commercial organizations is not approved. Therefore, the organization needs to develop it independently. As a basis for developing your own document form, you can take:
- the form of the book for the accounting of documents of strict reporting OKUD 0504819;
- form of the book of accounting of forms of strict reporting OKUD 0504045.
Sheets of the book of accounting forms must be numbered, laced, signed by the head and chief accountant of the organization, and also sealed.
This follows from clause 13 of the Regulations approved by the RF Government Decree of May 6, 2008 No. 359, and the letter of the Ministry of Finance of Russia dated August 31, 2010 No. 03-01-15 / 7-198.
Accounting of forms made using automated systems is carried out automatically by means of software, which allows you to get information about the issued forms of strict reporting. In this regard, when forming strict reporting forms in an automated way, an organization must comply with the following requirements:
- the automated system must be protected against unauthorized access, identify, record and save all operations with the document blank for at least five years;
- when filling out and issuing a document form, the automated system saves a unique number and a series of its form.
This is stated in clause 11 of the Regulations approved by the Decree of the Government of the Russian Federation of May 6, 2008 No. 359.
Register the receipt of SRF on the same day with an acceptance certificate. It can be drawn up, for example, according to the form approved by the GMEC protocol dated June 29, 2001 No. 4 / 63-2001. The act must be approved by the head of the organization and signed by members of the commission for the acceptance of strict reporting forms. The composition of the commission for acceptance of the BSO is fixed by the order of the head of the organization. Such rules are provided for in clause 15 of the Regulations approved by the RF Government Decree of May 6, 2008 No. 359.
Storage
The head of the organization must, by order, appoint a person responsible for the storage and issuance of strict reporting forms. With this employee, you need to conclude an agreement on full financial responsibility and create conditions for him to store the SRF. Forms of strict accountability must be stored in metal cabinets, safes or specially equipped rooms, which are sealed or sealed daily. Such rules are established by clauses 14 and 16 of the Regulations approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359.
Situation: is it necessary to apply the instructions approved by the protocol of the State Interdepartmental Expert Commission on Cash Register Machines (GMEC) dated June 29, 2001 No. 4 / 63-2001 when organizing the accounting and storage of strict reporting forms?
The answer is yes, you do.
GMEC protocol of June 29, 2001 No. 4 / 63-2001 has not been canceled to date. However, it was drawn up on the basis and during the validity of regulatory legal acts that have lost their force. Therefore, it can be applied in the part that does not contradict the Regulation approved by the Decree of the Government of the Russian Federation of May 6, 2008 No. 359.
Accounting: acquisition of BSO
Reflect the acquisition of strict reporting forms in accounting by postings:
Debit 10 (15) Credit 60
- the receipt of strict reporting forms is reflected;
Debit 20 (23, 25, 26, 44 ...) Credit 10 (16)
- the forms of strict reporting were transferred to the divisions of the organization for use (at the time of transfer of the forms for the report).
Such rules are established by clause 22 of the instructions approved by the GMEC Protocol No. 4 / 63-2001 of June 29, 2001, and clause 15 of the Regulation approved by the RF Government Decree of May 6, 2008, No. 359.
Reflect the receipt of strict reporting forms on the off-balance sheet account 006. This is explained by the fact that additional control is needed over the movement of such documents (Chart of Accounts). Reflect beyond the balance sheet in a conditional assessment. Such rules are established in the Instruction to the Chart of Accounts. Conditional assessment can be equal to the actual price or any other value, for example, 1 RUB. The procedure for determining the conditional assessment is fixed in accounting policy for accounting purposes (clause 4 of PBU 1/2008).
Organize analytical accounting on account 006 by storage locations of strict reporting forms (departments, responsible persons), for example, you can enter the following subaccounts: "SRF in accounting", "SRF in a department" (Chart of Accounts). Reflect the movement of the BSO behind the balance on the basis of the fence and control sheet. It is on the basis of this document that it is necessary to keep the turnovers on account 006. Check the data of the control-sampling sheets on a monthly basis with the accounting book of the strict reporting forms. Such rules are established by paragraph 22 of the instructions approved by the GMEC Protocol of June 29, 2001 No. 4 / 63-2001.
Accounting: BSO movement
In accounting, reflect the movement of strict reporting forms by postings:
Debit 006 subaccount "BSO in accounting"
- capitalized forms of strict reporting in off-balance sheet accounting in conditional valuation;
Debit 006 subaccount "SRF in the department" Credit 006 subaccount "SRF in accounting"
- Forms of strict accountability were handed over to be reported to an employee of the unit;
Credit 006 subaccount "BSO in the subdivision"
- written off forms of strict reporting in off-balance sheet accounting.
In addition to the forms issued to customers instead of the KKT check, on account 006, consider:
- check books;
- liter coupons for gasoline;
- work books;
- vouchers received by the organization in the branches of the FSS of Russia;
- other similar documents.
After the SRF is filled, it becomes primary document... If such a document was paid at the expense of the organization and indicates an unfulfilled obligation in relation to it, then such documents are called cash and are recorded on account 50-3 " Cash documents". These documents include:
- travel documents (air and train tickets);
- cash coupons for gasoline;
- vouchers purchased by the organization;
- other similar documents.
An example of the reflection in accounting and in taxation of the receipt and use of strict reporting forms
ZAO "Alpha" is engaged in the provision of laundry services and uses strict reporting forms.
On August 23, Alpha acquired 100 forms of strict reporting “Order-Order”, the total cost of which was 236 rubles, including VAT - 36 rubles. During the rest of the month, 28 forms were issued. The organization keeps records of materials without using accounts 15 and 16. On the off-balance sheet account, strict reporting forms are taken into account in the conditional assessment of 1 rubles.
Alpha determines income and expenses on an accrual basis. Income tax is paid monthly. Due to the fact that the accounting procedure for expenses for strict reporting forms in Chapter 25 Tax Code RF has not been established, it was stated in the accounting policy for the taxation purposes of Alpha that these expenses are included in the material and are indirect in the calculation of income tax.
The purchase of blanks was reflected in the accounting by the following entries:
Debit 10 Credit 60
- 200 rubles. (236 rubles - 36 rubles) - forms of strict accountability were capitalized;
Debit 19 Credit 60
- 36 rubles. - VAT allocated from purchased forms;
Debit 68 subaccount "Calculations for VAT" Credit 19
- 36 rubles. - accepted for deduction of VAT on forms;
Debit 006
- 100 rubles. - capitalized forms of strict accountability for the balance sheet in conditional valuation;
Debit 20 Credit 10
- 56 rubles. (200 rubles / pcs.: 100 pcs. × 28 pcs.) - the forms of strict reporting were transferred to the responsible person;
Credit 006
- 28 rubles. - the strict reporting forms issued to customers were written off.
These forms, made by typographic method, were reflected by the accountant in the book of accounting of strict reporting forms.
In tax accounting, the cost of 28 issued forms in the amount of 56 rubles. was included in the expense in August.
OSNO: income tax
Situation: how to take into account when calculating income tax the costs of purchasing strict reporting forms?
For some forms of strict reporting, special items of expenditure are provided. So, take into account the costs of purchasing checkbooks as part of the costs of banking services (subparagraph 15 of paragraph 1 of article 265 of the Tax Code of the Russian Federation). The financial department recommends using this approach to organizations applying a simplified system (letter of the Ministry of Finance of Russia dated May 25, 2007 No. 03-11-04 / 2/139). This conclusion can be extended to organizations applying the general taxation system (clause 2 of article 346.16 of the Tax Code of the Russian Federation). For both accrual and cash method Take into account the expenses for the purchase of checkbooks at the time of payment (subparagraph 3 of paragraph 7 of article 272, paragraph 3 of article 273 of the Tax Code of the Russian Federation).
On the one hand, the cost of purchasing strict reporting forms on the basis of subparagraph 2 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation. This is explained by the fact that these costs are associated with payments for services rendered, that is, the purchased forms are used for production needs.
On the other hand, these costs can be take into account in the clerical and attributed to other expenses (subparagraph 24 of clause 1 of article 264 of the Tax Code of the Russian Federation). A similar point of view is expressed by the Ministry of Finance of Russia in a letter addressed to organizations applying the simplification (letter dated May 17, 2005 No. 03-03-02-04 / 1/123). The conclusions of the financial department can be extended to organizations applying the general taxation system (clause 2 of article 346.16 of the Tax Code of the Russian Federation).
Thus, the organization must independently decide whether to classify such expenses as material or other (clause 4 of article 252 of the Tax Code of the Russian Federation). Fix the choice made in the accounting policy for tax purposes (Article 313 of the Tax Code of the Russian Federation).
OSNO: VAT
Please deduct VAT on purchased forms of strict reporting subject to the following conditions:
- the tax is charged by the supplier;
- strict reporting forms were purchased for carrying out transactions subject to VAT;
- strict reporting forms are registered;
- there is an invoice for them.
This is stated in article 171 of the Tax Code of the Russian Federation.
An exception to this rule is when:
- organization enjoys VAT exemption ;
- uses forms in non-taxable VAT transactions.
In these cases, include input VAT in the cost of strict reporting forms. This follows from paragraph 2 of Article 170 of the Tax Code of the Russian Federation.
STS
If the organization pays on a simplified system single tax from income, then the costs of purchasing strict reporting forms do not affect the tax base. Such organizations do not take into account any expenses (clause 1 of article 346.14, clause 1 of article 346.18 of the Tax Code of the Russian Federation).
If the organization pays a single tax on the difference between income and expenses, input VAT charged by the supplier when purchasing strict reporting forms, include in expenses (Subclause 8, clause 1 of Art. 346.16 of the Tax Code of the Russian Federation).
Situation: how can a simplified organization take into account the cost of strict reporting forms? The organization pays a single tax on the difference between income and expenses.
The answer to this question depends on the type of forms.
For some forms of strict reporting, special items of expenditure are provided. So, take into account the costs of purchasing checkbooks as part of the costs of banking services (subparagraph 9 of clause 1 of article 346.16 of the Tax Code of the Russian Federation). A similar point of view is expressed by the Ministry of Finance of Russia in a letter dated May 25, 2007 No. 03-11-04 / 2/139. Take these costs into account when calculating the single tax after they have been paid (clause 2 of article 346.17 of the Tax Code of the Russian Federation).
According to strict reporting forms used instead of CCP, the procedure tax accounting is not clearly established in the legislation.
On the one hand, the cost of purchasing strict reporting forms can be attributed to material costs (subparagraph 5 of paragraph 1 and paragraph 2 of article 346.16, subparagraph 2 of paragraph 1 of article 254 of the Tax Code of the Russian Federation). This is explained by the fact that these costs are associated with payments for services rendered, that is, the purchased forms are used for production needs.
On the other hand, these costs can be attributed to stationery (Subclause 17, clause 1 of Art. 346.16 of the Tax Code of the Russian Federation). A similar point of view is expressed by the Ministry of Finance of Russia in a letter dated May 17, 2005 No. 03-03-02-04 / 1/123.
UTII
The object of taxation of UTII is imputed income (clause 1 of article 346.29 of the Tax Code of the Russian Federation). Therefore, for the calculation tax base the cost of purchasing strict reporting forms does not affect.
OSNO and UTII
Forms of strict reporting can be used both in the activities of an organization taxed with UTII, and in activities on common system taxation. As a rule, it is known to which type of activity the calculations refer to, according to which a strict reporting form is drawn up, which is used instead of CCP. Accordingly, the cost of purchasing the forms and the amount of VAT paid in this case can be determined on the basis of direct calculation. This procedure follows from clause 4 of article 149, clause 9 of article 274 and clause 7 of article 346.26 of the Tax Code of the Russian Federation.
In some cases, it is impossible to determine in which type of activity SSR is used. Therefore, the expenses for their acquisition cannot be distributed directly by means of a direct bill. In this case, distribute them in proportion to the share of income from each type of activity (Clause 9 of Art.274 of the Tax Code of the Russian Federation). The need to use this technique may arise, for example, when distributing expenses on a checkbook.
VAT that can deduct attributable costs for BSO, calculate according to the methodology established in paragraphs 4 and 4.1 of Article 170 of the Tax Code of the Russian Federation.
To the received share of expenses for the activities of the organization taxed with UTII, add the amount of VAT that cannot be deducted (subparagraph 3 of paragraph 2 of article 170 of the Tax Code of the Russian Federation).
Many enterprises and individual entrepreneurs, when working with the population through cash settlements, use strict reporting forms. The use of these documents replaces cash registers. At the same time, registration of forms, storage, inventory and destruction are subject to established rules.
Application of strict reporting forms
When providing services to individuals, the use of strict reporting forms is allowed. This affects settlements with the population, which are carried out in cash. in cash or using plastic payment cards.
When working with legal entities, the use of forms is not provided. On these conditions, calculations are carried out using KKM.
Both organizations and individuals have the right to use forms of strict reporting. persons when carrying out entrepreneurial activities.
Who has the right to use SRF?
Subjects | Tax system | The possibility of using BSO | note |
The organization | OSNO | Yes | When paying with the population |
SP | OSNO | Yes | |
The organization | STS | Not | No retail opportunity |
SP | STS | Not | |
The organization | UTII, trade tax | Yes | When paying with the population |
SP | UTII, trade tax, patent | Yes |
For those who are allowed to use SRF, these documents are equated to cashier's check, enable the management to save on the purchase and maintenance of the cash register.
At the same time, the use of forms must be respected in accordance with the norms of the law, otherwise fines of 3,000 - 4,000 for individuals will be imposed. persons, 30,000 - 40,000 - in relation to organizations.
In addition to SSO, which are receipts for settlements with the population, other documents such as work books, sick leave, travel documents, outfits, coupons.
Requirements for the issue and design of forms
The rules governing the procedure for the issuance, accounting, storage and destruction of such forms are contained in Resolution No. 359 dated 06.05.2008.
Forms are produced by printing or using other automated systems. The latter option provides for the observance of the following conditions:
- it is supposed to have protection of the used automated system from unauthorized access from outside;
- it is required to save data on transactions for at least 5 years;
- when filling out forms and issuing it is required to assign unique numbers and series.
The tax authorities have the right to request information on the forms issued by an automated method. As for the automated system with which such documents are produced, accounting and recording occurs, it will not work to use a standard personal computer for these purposes, since it comes not about a simple printing device.
If the acquisition of SRF is carried out on the side (purchase of printed forms), then a special commission should be created upon acceptance of the goods. The composition of the commission must necessarily include employees who in the future work directly with such documents. Liability agreements are concluded with them. Acts are issued confirming the number, availability of forms, numbers and series.
When drawing up documents, the creation of detachable parts or at least one additional copy must be provided.
Forms are filled out with an indication of the accepted sums of money, services rendered, dates of sale, signatures of the seller and the buyer. A form of strict accountability damaged in the process of filling out is considered invalid and must be replaced.
Accounting forms of strict reporting. Example of transactions
The accounting of the purchased forms of strict reporting is recorded in the accounting book of the SRF, laced and numbered, certified by the signatures of the responsible persons. It is allowed to develop the form of the book independently or use the approved register.
There should be no blots or corrections in strict reporting forms. Otherwise, the document is invalidated. Such forms are crossed out and attached to the SRF accounting book.
An inventory of forms occurs on a par with an inventory of cash and other similar documents stored in the cash register with financially responsible persons.
During the inventory of blanks, a recount takes place. The received data is checked against the current accounting data. In addition, attention is drawn to the presence necessary information in the document. The registration of damaged copies is carried out.
Organizations take into account the forms on off-balance sheet account 006. A conditional estimate of the funds spent is used, which is often actually similar to the real costs of producing or purchasing documents.
The following accounts are used to reflect transactions in accounting:
- 10 - "materials";
- 20, 26 - expenses in industrial organizations;
- 44 - expenses in trade establishments.
The purchase of printed forms allows the acceptance of possible VAT for accounting, the costs themselves can be taken into account in costs both under the OSNO and under the simplified tax system.
Example... An organization that provides retail sales of services to the population acquired a BSO at total amount 5 400 rubles (including VAT 823.73 rubles). What transactions should be used to reflect transactions in accounting?
- Dt 44 - CT 60 - 4576.27 rubles. Accepted at the expense of the acquired SRF.
- Dt 19 - Kt 60 - 823.73 rubles. Highlighted VAT.
- Dt 68 - Kt 19 - 823.73 rubles. The amount of tax is accepted for deduction.
- 006 - 4576.27 rubles. Forms are recorded on the off-balance sheet account.
Storage and destruction of strict reporting forms
The shelf life of SRF (tear-off spines of documents) should not be less than 5 years. The storage place is a specially equipped room or metal safes, excluding the possibility of damage or theft. Along with the spines and additional copies, a record is also kept of spoiled and worn-out copies.
After expiration the deadline forms are subject to destruction, but not earlier than a month from the date of the last inventory. The results of the inventory are subject to registration.
For the destruction of more unusable documents with an expired storage period, a separate act is drawn up. Signed by the management when creating a special commission. The composition of the commission is not legally regulated. It is advisable to assume that the members can be a manager, representatives of the accounting service, a financially responsible person, personnel employees. The same conditions for destruction are provided for damaged copies.