BSO for IP - types and forms of strict reporting forms, purpose and procedure for register book registration. Book (journal) of accounting for strict reporting forms - rules for filling and storage
The BSO includes a variety of documents confirming the fact of the provision of services to the public. It can be:
- tickets for public transport;
- receipts for payment of services;
- vouchers;
- season tickets, etc.
Legislation
All organizations providing services to the public should use KKM or strict reporting forms in their work. An indication of this is in the Federal Law of 05.22.03, No. 55-ФЗ “On the use of cash registers in cash payments and (or) payments using payment cards”. According to him, the head of the company can independently choose the most convenient way of settlements with consumers for him.
Application in the work of the BSO should be based on Regulation No. 359 of 05/06/2008. on cash settlements and (or) settlements using payment cards without using cash register control equipment. In it you can find basic information about such forms.
If an organization uses BSR in its work, it should have a register of strict reporting forms, which should be completed in a timely manner.
BSO accounting journal, sample filling
BSO Accounting Journal, sample
Book Requirements
The obligation to maintain a BSO registration book is enshrined in law. Information on this is contained in the Government Decision of 05/06/08. Number 359
The approved form of this document does not exist, therefore organizations can use the form 0504045, which is used in public institutions, or develop their own.
Sample BSO Accounting Book, Form 0504045
The pages of the document are stitched and numbered.
The document is maintained by the employee appointed by order of the head. Usually this responsibility rests with the accountant or cashier. The responsible employee carries out posting, storage of BSO, receiving funds from customers and issuing a form. He also makes entries in the accounting journal.
Internal control over accounting is carried out during the inventory at the same time as checking cash balances. External verification is carried out by tax authorities. The result of the verification is indicated in the act.
Filling order
The book is intended for internal accounting BSO. It reflects information about the admission of the BSO and its issuance to the responsible employee. Information is grouped with the details of the BSO. Information on received, written-off and erroneously completed documents is entered. This happens as follows:
when entering data on receipt, the acceptance date, name, series, number and number of forms are indicated. The name, position and signature of the responsible person shall be indicated;
the procedure for the disposal of forms is made out similar to their reception;
when writing off, the document contains information about the reasons for writing off and data about the document on the basis of which the sheet was written off (for example, typographical marriage);
erroneously filled sheets cannot be thrown away. They need to be attached to the magazine.
Strict reporting forms journal, free
Is there a penalty for missing a magazine?
Failure to keep the book threatens the head of the company with a fine. This is referred to in Art. 120 of the Tax Code and Art. 15.11 Administrative Code.
The book of accounting of forms of strict reporting is obligatory for use by legal entities and individuals-entrepreneurs who carry out calculations with buyers / customers in retail without using a cash register. This book contains information about the arrival / return / write-off of the BSO (strict reporting forms). In the article we will tell you in what form and in what order to keep such a book, and also give its sample.
Can strict accounting forms book form 0504045 be used
For use by legal entities and entrepreneurs engaged in commercial activities in their interests, there is no approved form for such a document as a book on the accounting of strict reporting forms.
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.
There is nothing stopping organizations of other ownership and individual entrepreneurs from using either the 0504045 form form to compile the BSO accounting book, or taking it as a basis when developing your 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 can not be less than the shelf life of the roots of forms or damaged BSO. This means that the book of registration of forms of strict reporting should be kept for 5 years after the last entry in it.
About who, after the introduction of online cash desks, has the right to continue working with BSO according to the old rules, read the article “A form of strict reporting instead of a cash receipt (nuances)” .
What else to take as an example of a journal of strict reporting forms
Any organization or individual entrepreneur can develop its own register of strict reporting forms, adhering to the requirements for the presence of all required details in this document. Due to the fact that information on cash primary is accumulated and systematized in this register, the book of registration of strict reporting forms can be attributed to registers subject to the requirements of the Law on Accounting dated December 6, 2011 No. 402-ФЗ.
Mandatory details of such registers are listed in paragraph 4 of Art. 10 of Law No. 402-FZ. Among them:
- name of the register and enterprise;
- register start and end dates;
- units of measurement and value of accounting objects;
- chronological record of grouped accounting objects;
- F. I. O. and posts of persons filling out the register with signatures.
Read about the requirements for filling the primary in the material “Primary document: form requirements and consequences of its violation” .
The procedure for filling out the BSO accounting book
The book of forms of strict reporting should contain records of the arrival, issue, return and write-off of blank primary documents. To the register are attached the roots issued by the BSO, as well as incorrectly filled out forms and those that will no longer be issued for any reason.
In the header of the BSO accounting book or on its separate page, which will serve as the title page, it is necessary to provide 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 name of the entrepreneur) must be indicated, the code for OKPO, you will also need to indicate the department maintaining this chronological list (most often this is bookkeeping) and the name of the BSO form.
The tabular part of the document provides for the columns:
- for date;
- names of the recipient or form supplier;
- requisites of a document of evidence proving the fact of acceptance of each registered form;
- data on the receipt, use and balance of the forms indicating the series and number of the form, as well as the number of forms, if a packet of documents is received / transmitted (for example, receipt from the printing house - in this case, serial numbers from the first to the last of the forms folded by 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 the book of registration of forms of strict reporting should be reflected in the local act issued by the head of the enterprise. In the same order (or in a separate one), the person responsible for the safety of the BSO and compliance with the rules for their treatment should be named. An agreement on accountability should also be concluded with this employee. This person will also make entries in the BSO record book.
Where to download the sample form for filling out the book of accounting for strict reporting forms
A sample of filling out the book of registration of forms of strict reporting is on our website.
The main condition for maintaining such a register is the observance of the chronological order of the records and the reflection of information on each and every 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 Decree of the Government of the Russian Federation dated 06.05.2008 No. 359. The point is that all pages of this document must be numbered and stitched, and the stitching itself must be certified with the signatures of the director / chief accountant and seal.
Summary
The book, intended for accounting of BSO, is maintained by state institutions on a specially established form (form 0504045). Other legal entities and individual entrepreneurs are entitled to use this form or create their own, subject to the mandatory requirements for the details of such a document.
The employee making entries in the BSO accounting book is appointed by order of the head and is the materially responsible person. The entries in the book are kept in chronological order. An application to it are the BSO roots and their spoiled / unused forms. The general rules for registering a BSO accounting book are similar to those for registering a cash book.
Making cash transactions implies the issuance of certain documents on the transaction. One of these documents is BSO or. This type of form is used in various economic fields.
The strict reporting form is special kind of document, which indicates the receipt of funds. Moreover, funds can be received in cash and non-cash.
When using this form, you must follow the rules, so there is a characteristic in the title "Strict accounting".
Refers to official category of documents. Its legal force is equal to the power of a fiscal check.
A simple example of such a form is a ticket for travel in transport. By purchasing it, the consumer is provided with a service in the form of travel. If you need to confirm that the service should be provided, then the form is presented.
The form must be used if no cash registers. 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 public. Moreover, the form of taxation does not play a role.
- Legal entities that cannot be equipped according to technical conditions due to their remote territorial location. Such categories are affirmed at the subject level.
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 operations are carried out between individual entrepreneurs, then the use of BSO is allowed.
To start issuing this type of form, you should make sure that the code of the type of service you are carrying out is in the 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 the event of contentious issues, it is possible to clarify the possibility of applying the documentation to the local tax office.
Main forms
With regard to the type of services provided, these forms can be called differently. So the following BSO options are known:
- receipt;
- ticket;
- voucher;
- subscription;
- duplicate;
- travel card;
- production sheet (BO-11).
Until 2008, entrepreneurs carried out payment transactions on the basis of BSO forms, which were regulated by the Ministry of Finance. After May 2008, Resolution No. 359 entered into force, which indicates the procedure for 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 must contain the required details. Certain types of activity are known, the calculation of which is carried out using the BSO of the approved state form:
- tickets for all types of transport;
- parking services;
- tour and tour vouchers;
- pawnshop services;
- insurance;
- veterinary services.
If the activity is not included in this list, then you can think about a convenient form for the form.
Purchase opportunity
It used to be that such papers should be printed in a print shop. Now the manufacturing order has changed, you can use automated devices. So there is two ways of manufacturing:
- Contact the printing house - if the ongoing activities are widely known, then perhaps 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 an automated system - the device is similar to cash registers. It performs the functions of printing documents, where there is information about the settlement transaction. Such an apparatus does not need to be registered with the tax authorities.
When applying the printing method, you should specify when handling a unique identifier that must be present on all BSOs. Moreover, the serial article can be of various types. It all depends on the wishes of the entrepreneur. And also it is worth indicating the number that serves as the beginning of the ordered batch.
Automated equipment should respond like this requirements:
- Have protection of high reliability from unauthorized access to forms, other personal data.
- Work only under the access of a limited circle of persons.
- Carry out operations of fixation and further storage in memory of the perfect calculations for at least five years.
- The functions of the device should include fixing the number and series of the document.
- In the case of a control request for perfect settlements, the device must issue the appropriate documentation.
The use of office computer programs and a conventional printer is not acceptable. This is based on the impossibility of fulfilling the described requirements.
Advantages and disadvantages
The use of BSO in settlement operations implies such virtues:
- lack of financial investments for cash register equipment;
- no service is carried out;
- ease of use in traveling activities.
Of course, the following are known. limitations:
- application is possible only in the provision of services;
- when choosing the type of forms printed in the printing house, it is necessary to fill in all the data manually, which slows down the calculation process;
- regular order of a new batch;
- you must follow the accounting rules and archive documentation for up to 5 years.
Of course, if the flow of customers per day is small or the services provided are of a traveling nature, then it is worth using the issuance of BSO in the calculations.
The paper is filled according to numbering. No passes are allowed. If filled manually, then no corrections are needed. Write in legible handwriting and clear information.
If the form is damaged, it must be crossed out and recorded in the book of account. All required fields are required.
In relation to the type of calculation, the process of issuing documentation consists of stages:
- For cash payments, the employee enters the required information on the form, except for the item "Personal signature", if provided. For cashless payments, you must first ask for a customer card, and then fill in the columns.
- Receiving funds from the client at hand or using a card reader.
- Sign the employee and give it to the client. In the case of cashless funds, it is worth waiting 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 recommendations:
- Perform BSO registration with the design steps of the service.
- It is mandatory to give the document to the client in view of the confirmation of the fact of depositing funds for the services provided.
- When documenting with a copy, the principle of identity should be adhered to, so at least one copy should be issued simultaneously.
- If there is a column “Customer Signature”, you need to ask to sign the document.
BSO may be tear-off or inseparable form. The tear-off view involves the delivery of the tear-off side to the client. The spine is with the entrepreneur. If you are using an unbroken view, you must make a copy. It can be filled with carbon paper. A copy of the documentation is not made if the BSO belongs to a category that is approved at the legislative level.
The seal is placed on all BSOs irrespective of the form issued. It is not subject to copying, but must be presented in its original form.
Mandatory details for 2018
On the papers must be indicated all payment information. Moreover, there is a regulated list of details. Regulatory acts stipulate that in 2018 such data:
- Title of the document.
- Unique number and series.
- Name of organization or information about the entrepreneur.
- TIN of the organization or individual entrepreneur.
- Information on the location of the executive body (in the case of a legal entity).
- Type of service provided.
- The total cost of the service in cash.
- The amount of funds contributed in the calculation.
- Date of the document when the transaction was completed.
- Position Name of employee.
- Employee Signature and Seal.
If desired, the mandatory list is supplemented with the necessary data.
It is worth considering that after July 1, 2018, individual entrepreneurs will have to draw up a BSO in electronic form, using automated equipment. Such documentation will be sent to the tax office and the client by e-mail or in the form of SMS messages.
Accounting and storage
For registration of documents must be instituted journal, where the issue of the issue or fixing of the damaged form will be made. The journal form is chosen by the organization (or individual entrepreneur). But there is certain pointsto be considered:
- pagination;
- firmware for the entire magazine;
- signature and seal at the place of bonding.
An act must be attached to the journal, indicating the persons who are allowed to fill out the forms, the person in charge, and the rules for his appointment.
The journal is not required to be kept if the BSO is issued through automated equipment.
Copies of completed forms must be kept. for five years. The locations of all forms are allowed only responsible persons prescribed in the act.
Thus, the design of the BSO is acceptable in certain cases and if the entrepreneur wishes. In this case, it is necessary to follow the rules of printing, filling and report.
When can a BSO be issued? Details are in this video.
Strict reporting forms are produced by printing or are formed using automated systems (Clause 4 of the Regulation approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359).
Forms made by printing, take into account the names, series and numbers in the book of registration of document forms. The form of such a book for commercial organizations is not approved. Therefore, organizations need to develop it themselves. As a basis for developing your own form of the document, you can take:
- book form for the accounting of documents of strict reporting OKUD 0504819;
- book form for accounting strict reporting forms OKUD 0504045.
The sheets of the book of registration of forms should be numbered, laced, signed by the head and chief accountant of the organization, and also sealed.
This follows from paragraph 13 of the Regulation, approved by Decree of the Government of the Russian Federation dated May 6, 2008 No. 359, and a letter from the Ministry of Finance of Russia dated August 31, 2010 No. 03-01-15 / 7-198.
The registration of forms made using automated systems is carried out automatically using software that allows you to obtain information on issued strict reporting forms. In this regard, when creating forms of strict reporting in an automated way, the 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 form for at least five years;
- when filling out and issuing a document form with an automated system, a unique number and a series of its form are stored.
This is stated in paragraph 11 of the Regulation, approved by RF Government Resolution of May 6, 2008 No. 359.
Arrival BSO issue on the same day with an acceptance certificate. It can be compiled, for example, in the form approved by the protocol of the GMEC of 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. Fix the composition of the BSO acceptance commission by order of the head of the organization. Such rules are provided for in paragraph 15 of the Regulation, approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359.
Storage
The head of the organization must order to appoint a person responsible for the storage and issuance of strict reporting forms. With this employee you need to conclude an agreement on full material liability and create conditions for him to store BSO. Strict reporting forms should be stored in metal cabinets, safes or specially equipped rooms that are sealed or sealed daily. Such rules are established by paragraphs 14 and 16 of the Regulation, approved by resolution of the Government of the Russian Federation of May 6, 2008 No. 359.
Situation: do you need to apply the guidelines 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?
Answer: yes, it is necessary.
GMEC Protocol of June 29, 2001 No. 4 / 63-2001 has not been canceled to date. However, it was compiled on the basis and during the validity of regulatory legal acts that have lost their force. Therefore, it can be applied in 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
Acquisition of strict reporting forms is reflected in accounting with postings:
Debit 10 (15) Credit 60
- reflected the receipt of forms of strict reporting;
Debit 20 (23, 25, 26, 44 ...) Credit 10 (16)
- Forms of strict reporting were transferred to the departments of the organization for use (at the time of transfer of the forms under the report)
Such rules are established by clause 22 of the guidelines approved by the GMEC Protocol of June 29, 2001 No. 4 / 63-2001, and clause 15 of the Regulation approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359.
Reflect the receipt of strict reporting forms on the off-balance account 006. This is explained by the fact that the movement of such documents needs additional control (Chart of accounts). Behind balance of BSO reflect in a conditional assessment. Such rules are established in the instructions to the chart of accounts. A contingent valuation may equal the actual price or any other value, for example 1 rub. Fix the procedure for determining the conditional assessment in the accounting policy for accounting purposes (paragraph 4 of PBU 1/2008).
Organize the analytical accounting on account 006 at the places of storage of strict reporting forms (departments, responsible persons), for example, you can enter the following sub-accounts: “BSO in accounting”, “BSO in the department” (Chart of accounts). Reflect the movement of the BSO behind the balance on the basis of the fence-control sheet. It is on the basis of this document that it is necessary to keep the turnover on account 006. On a monthly basis, check the data on the control and intake sheets with the book of accounting for forms of strict reporting. Such rules are established by paragraph 22 of the guidelines approved by the GMEC Protocol of June 29, 2001 No. 4 / 63-2001.
Accounting: BSO movement
In accounting, the movement of the forms of strict reporting reflect postings:
Debit 006 subaccount "BSO in accounting"
- capitalized forms of strict reporting in off-balance sheet accounting in the conditional assessment;
Debit 006 subaccount "BSO in the division" Credit 006 subaccount "BSO in the accounting"
- Forms of strict reporting were submitted for reporting to an employee of the unit;
Credit 006 subaccount "BSO in the unit"
- 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;
- labor books;
- permits received by the organization in the offices of the FSS of Russia;
- other similar documents.
After the BSO is completed, it becomes the 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 monetary and are recorded on account 50-3 “Monetary 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 reflection in accounting and taxation of the receipt and use of strict reporting forms
CJSC Alpha provides laundry services and uses strict reporting forms.
On August 23, Alpha acquired 100 forms of strict reporting “Order-Order”, the total cost of which amounted to 236 rubles, including VAT - 36 rubles. For the remainder 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 accounted for in the conditional assessment of 1 ruble.
Alfa determines the income and expenses on an accrual basis. Income tax pays monthly. Due to the fact that the procedure for recording expenses for strict reporting forms in chapter 25 of the Tax Code of the Russian Federation is not established, the accounting policy for tax purposes “Alpha” stipulated that these expenses are included in material and are indirect when calculating income tax.
The acquisition of forms was recorded in the following entries:
Debit 10 Credit 60
- 200 rub. (236 rub. - 36 rub.) - strict reporting forms were capitalized;
Debit 19 Credit 60
- 36 rubles - VAT is allocated from the purchased forms;
Debit 68 subaccount "Calculations for VAT" Credit 19
- 36 rubles - accepted for deduction of VAT on the forms;
Debit 006
- 100 rub. - capitalized forms of strict reporting for the balance sheet in the conditional assessment;
Debit 20 Credit 10
- 56 rubles (200 rubles / pcs: 100 pcs × 28 pcs) - the forms of strict reporting were handed over to the responsible person;
Credit 006
- 28 rubles - written off forms of strict reporting issued to customers.
These forms, made by printing, the accountant reflected in the book of accounting of forms of strict reporting.
In tax accounting, the cost of 28 issued forms in the amount of 56 rubles. was recorded in expenses in August.
BASIC: income tax
Situation: how to take into account the costs of acquiring strict reporting forms when calculating income tax?
For some forms of strict reporting, special expense items are provided. So, consider the costs of acquiring checkbooks as part of the cost of banking services (subparagraph 15, paragraph 1, article 265 of the Tax Code of the Russian Federation). The financial department recommends using this approach to organizations applying the simplification (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 that apply the general taxation system (Clause 2, Article 346.16 of the Tax Code of the Russian Federation). Both with the accrual method and with the cash method, consider the costs of purchasing checkbooks at the time of payment (subparagraph 3, paragraph 7, article 272, paragraph 3 of article 273 of the Tax Code).
On the one hand, the cost of acquiring 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 settlements for the services rendered, i.e., purchased forms are used for production needs.
On the other hand, these costs can consider as part of clerical and attributed to other expenses (subparagraph 24 p. 1 article 264 of the Tax Code). 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 that apply 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 (paragraph 4 of Article 252 of the Tax Code of the Russian Federation). Fix the choice in the accounting policy for tax purposes (Article 313 of the Tax Code).
BASIC: VAT
Accept VAT on acquired strict reporting forms for deduction subject to the following conditions:
- tax submitted by the supplier;
- strict reporting forms purchased for operations subject to VAT;
- strict reporting forms are registered;
- they have an invoice.
This is stated in article 171 of the Tax Code of the Russian Federation.
An exception to this rule is when:
- organization enjoys exemption from VAT ;
- uses blanks in not taxable VAT transactions.
In these cases, input VAT should be included 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 an organization on a simplified tax plan pays a single income tax, the costs of acquiring strict reporting forms do not affect the tax base. Such organizations do not take into account any expenses (paragraph 1 of article 346.14, paragraph 1 of article 346.18 of the Tax Code).
If the organization pays a single tax on the difference between income and expenses, the input VAT presented by the supplier when purchasing strict reporting forms, include in expenses (Subp. 8 p. 1 of article 346.16 of the Tax Code).
Situation: how can organizations on a simplified account 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 expense items are provided. So, consider the costs of acquiring checkbooks as part of the cost of banking services (subparagraph 9, paragraph 1, article 346.16 of the Tax Code). 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. Consider these costs when calculating the single tax after they have been paid (paragraph 2 of article 346.17 of the Tax Code).
According to strict reporting forms used instead of CCP, the tax accounting procedure in the legislation is not clearly established.
On the one hand, the cost of acquiring strict reporting forms can be attributed to material costs (subparagraph 5, paragraph 1 and paragraph 2 of article 346.16, subparagraph 2 paragraph 1 of article 254 of the Tax Code). This is explained by the fact that these costs are associated with settlements for the services rendered, i.e., purchased forms are used for production needs.
On the other hand, these costs can be attributed to clerical (Subp. 17 clause 1 of article 346.16 of the Tax Code). 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 the UTII taxation is imputed income (paragraph 1 of Article 346.29 of the Tax Code of the Russian Federation). Therefore, the calculation of the tax base does not affect the cost of acquiring strict reporting forms.
OSNO and UTII
Strict reporting forms can be used both in the organization’s activities subject to UTII and in the activities on the general taxation system. As a rule, it is known to what type of activity the calculations relate to which a strict reporting form is issued, which is used instead of CCP. Accordingly, the costs of purchasing blanks and the amount of VAT paid in this case can be determined on the basis of direct calculation. This procedure follows from paragraph 4 of Article 149, paragraph 9 of Article 274 and paragraph 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 the BSR is used. Therefore, a direct account of the costs of their acquisition can not be distributed. In that case, distribute them in proportion to the share of income from each type of activity (Clause 9, Article 274 of the Tax Code of the Russian Federation). The need to use the specified methodology may arise, for example, in the distribution of expenses by checkbook.
VAT that can deductible for distributed expenses on 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 on the organization’s activities subject to UTII, add the amount of VAT that cannot be deducted (subparagraph 3, paragraph 2 of article 170 of the Tax Code of the Russian Federation).
Many enterprises and individual entrepreneurs use strict reporting forms when working with the public through cash settlements. The use of these documents replaces cash registers. At the same time, the registration of forms, storage, inventory and destruction are subject to established rules.
Application of strict reporting forms
When rendering services to individuals, the use of strict reporting forms is allowed. This affects settlements with the population, which are carried out in cash or using plastic payment cards.
When working with legal entities, the use of forms is not provided. Under these conditions, calculations are carried out using KKM.
Forms of strict reporting are entitled to use both organizations and individuals. persons engaged in entrepreneurial activities.
Who is entitled to use BSO?
Subjects | Tax system | The possibility of using BSO | note |
The organization | BASIC | Yes | When settling with the population |
IP | BASIC | Yes | |
The organization | STS | Not | There is no possibility of retail sales |
IP | STS | Not | |
The organization | UTII, trade levy | Yes | When settling with the population |
IP | UTII, trade levy, patent | Yes |
For those who are allowed to use the BSO, these documents are equated with a cash register receipt, giving management the opportunity to save on the purchase and maintenance of a cash register.
However, the use of forms must be respected according to the law, otherwise fines of 3,000 - 4,000 are imposed for individuals. persons, 30,000 - 40,000 - regarding organizations.
In addition to the BSR, which are receipts for settlements with the population, other documents, such as work books, sick leave, travel documents, outfits, coupons, belong to forms of this kind.
Requirements for the issuance and execution of forms
The rules governing the issuance, accounting, storage and destruction of such forms are contained in Decree No. 359 dated 05/06/2008.
Forms are made by printing or using other automated systems. The last option provides for the following conditions:
- it is supposed to have protection for the used automated system from unauthorized access from outside;
- it is required to save data on operations for at least 5 years;
- when filling out forms and issuing, it is required to assign unique numbers and series.
Tax authorities are entitled to request information on forms issued in an automated way. As for the automated system by which such documents are produced, accounting and fixing take place, it will not work to use a standard personal computer for these purposes, since this is not a simple printing device.
If the BSO is purchased on the side (purchase of forms made by printing), then a special commission should be created when accepting the goods. The commission must necessarily include employees who subsequently work directly with similar documents. With them, contracts of liability are concluded. Acts confirming the quantity, availability of forms, numbers and series are issued.
When processing documents, the creation of tear-off parts or at least one additional copy should be provided.
Filling in the forms is carried out with the indication of the accepted sums of money, the services rendered, the date of sale, the signatures of the seller and the buyer. The strict reporting form damaged during the filling process is considered invalid and must be replaced.
Accounting for strict reporting forms. Posting Example
The accounting of the purchased strict reporting forms is recorded in the BSO accounting book, laced and numbered, certified by the signatures of the responsible persons. The form of the book may be developed independently or use the approved register.
There should not be any corrections or corrections in the strict reporting forms. Otherwise, the document is declared invalid. Such forms are crossed out and applied to the BSO accounting book.
Inventory of forms takes place along with an inventory of cash and other similar documents stored at the cash desk of financially responsible persons.
In the inventory of forms, recounting takes place. The received data is verified with the current accounting data. In addition, attention is drawn to the availability of necessary information in the document. Corrupted copies are kept.
Organizations take into account the forms on off-balance sheet account 006. A conditional assessment of the money spent is applied, which is often practically the same as the actual cost of producing or acquiring the documents.
The following accounts are used to reflect operations in accounting:
- 10 - “materials”;
- 20, 26 - expenses in production organizations;
- 44 - expenses in trade establishments.
The purchase of letterheads printed in a printing way allows for the adoption of a possible VAT for accounting, the costs themselves can be taken into account in the costs of both the OSS and the simplified tax system.
Example. The organization that provides retail services to the public acquired BSOs for a total of 5,400 rubles (including VAT of 823.73 rubles). What postings do you need to reflect accounting transactions?
- Dt 44 - Kt 60 - 4576.27 rubles. Accepted costs purchased by BSO.
- Dt 19 - Kt 60 - 823.73 rubles. Allocated VAT.
- Dt 68 - Ct 19 - 823.73 rubles. The amount of tax is deductible.
- 006 - 4576.27 rubles. The forms are recorded on the off-balance sheet account.
Storage and destruction of strict reporting forms
Shelf life of BSO (tear-off roots of documents) should not be less than 5 years. The storage place is a specially equipped room or metal safes, eliminating the possibility of damage or theft. Along with the roots and additional specimens, records are also kept of damaged, worn out copies.
Upon the expiration of the established period, the forms shall be destroyed, 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 unsuitable documents with an expired storage period, a separate act is drawn up. Signed by management when creating a special commission. The composition of the commission is not regulated by law. It is advisable to assume that the members may be the head, representatives of the accounting service, financially responsible person, staff members. The same conditions of destruction are provided for damaged copies.