Strict reporting forms for individual entrepreneurs and a sample for downloading

Concept

A strict reporting form or SSR refers to unified primary documents issued as a KKM check for cash payments (including cards). Issued by BSO for services rendered, including for LLCs and individual entrepreneurs.

Important! The use of BSO when selling goods is prohibited by law. Can only be used when providing services to enterprises of any form of ownership.

BSO for individual entrepreneurs can be found here.

BSO for LLC can be found here

Important! Companies providing services to the public use the old BSO only until 07/01/2022. After this date, the issuance of CCP and BSO checks begins, which can only be generated using a new type of technology. The exception is the catering sector, whose enterprises were supposed to switch to these rules as early as 07/01/2022.

The BSO is an official payment document; it corresponds to a cash receipt in terms of legal force.

Example No. 1. An example of a BSO is a transport travel document. It certifies:

• the fact that the service was provided to the passenger;
• the fact of payment for the service.

Where can I get strict reporting forms?

It is possible to issue a BSO for entrepreneurs working under the simplified tax system and providing services in 2022 in only 2 ways:

1. Typographic method. Before printing the BSO, it is important to ensure that the document complies with all legal requirements. The form must contain information about the manufacturer, tax identification number, circulation, order number and year of manufacture. If such details are present, then the prepared form can be used for work.
2. BSO printing by automated system. This method allows you to generate forms electronically via cash register.

What types of services are provided by BSO?

Until 01/01/2017 there was a special collection of OKUN, which listed the pitchforks and codes of areas of activity available for the use of BSO. Since 2022, other collections have appeared: OKVED2 and OKPD2.

Modern legislation on BSO:

• Order of the Government of the Russian Federation dated November 24, 2016 No. 2496-r. It reflects the OKVED2 and OKPD2 lists;
• Order of Rosstat dated May 23, 2016 No. 244 (as amended on August 11, 2017).

The list of main types of services according to these documents is as follows:

• shoe repair work;
• atelier services;
• equipment repair services;
• furniture manufacture;
• construction services;
• laundry service;
• housing and communal services sector;
• transport sector, etc.

Important! If a company provides catering services, then the use of BSO is prohibited as an exception to the service sector.

Important! In a situation where it is difficult for management to answer the question about the possibility of applying BSO for their type of activity, they must turn to the tax service for help.

Why is BSO needed?

Not every entrepreneur is able to use cash registers that issue receipts as confirmation of payment for goods or services. The legislation allows for the possibility of using appropriate strict reporting forms instead.

An exact list of BSOs has not been established, so the individual entrepreneur should focus on the form of the document used in a similar economic industry.

Such forms include:

• ticket;
• payment receipt;
• work order;
• travel voucher;
• subscription;
• travel document (for example, a ticket).

For certain types of activities, the law establishes a standard BSO form, but some enterprises prefer to develop individual forms. There is no need to register this document with the Federal Tax Service.

Rules of application

The basic rules for working with forms for companies are reflected in the table below.

How to get BSO?

Each entrepreneur must have a document confirming payment for the services he provides. If an individual entrepreneur does not have a cash register, there must be a BSO. The individual engaged in commercial activities is responsible for the production and printing of these forms.

Here you can download the strict reporting form in word format to get acquainted with its approximate appearance.

It is recommended to print this document only in printing organizations that have the appropriate license.

Advantages and disadvantages

Benefits of work:

• when providing some services (for example, photo services), the application is very convenient;
• you don’t have to use cash register;
• no need to register a cash register;
• the costs of purchasing and servicing cash registers are eliminated.

Disadvantages of work:

• according to 54-FZ, a business providing services must set up a cash register from the middle of the year;
• application between legal entities is prohibited, only in situations of settlements with the public;
• accounting and storage requirements are high for 5 years;
• an inventory needs to be taken.

Online cash registers and BSO in 2022

On July 15, 2016, Federal Law No. 290-FZ “On amendments to the Federal Law “On the use of cash register equipment when making cash payments and (or) settlements using payment cards” and certain legislative acts of the Russian Federation came into force . This Law amends the Law on CCP No. 54-FZ of May 22, 2003, which will significantly affect the application of BSO. So far, the authorities have given a deferment until July 1, 2018, and from that time it was planned that the paper version of the BSO would not be used. According to Article 1.1 of Federal Law N 54-FZ, CCT, which is an automated system for BSO, is used to generate strict reporting forms in electronic form, as well as print them on paper. Those. it will be necessary to issue BSO using an automatic system with a built-in fiscal registrar.

Thus, the strict reporting form was equated to a cash receipt. Moreover, it will be possible to issue a BSO only when providing services to the population. Individual entrepreneurs on UTII and PSN in retail trade are required to install and use online cash registers by 07/01/2018.

By this time, the following mandatory details should have been added to the BSO forms:

• date, time and place of settlement;
• VAT rate;
• transaction taxation system;
• fiscal storage number.

Contrary to what was said above, until now no automated systems for BSO have existed and do not exist. Therefore, paper BSOs are valid until July 1, 2022. It is from this date that all individual entrepreneurs and organizations will have to switch to online cash register systems. An exception will be organizations and individual entrepreneurs, taking into account the specifics of their activities or the characteristics of their location, engaged in the types of activities listed in paragraph 2 of Article 2 of 54-FZ.

The strict reporting form for individual entrepreneurs can be found at this link:

You can download the BSO accounting book from this link:

The publication has been updated in accordance with changes in legislation relevant as of 12/13/2018

Form details from 07/01/2022

Using the online device used, the BSO can be produced electronically. Difference from a cash receipt: only in the name.

Required details:

• series and number;
• OPF and name;
• address;
• TIN;
• type of service;
• service cost;
• amount from an individual;
• date of;
• Full name and signature of the employee;
• specific details depending on the type of activity.

Additional details are shown in the table below.

Important! All of the above details are mandatory when registering a BSO in accordance with Resolution No. 359 of 05/06/2008.

What information is contained in the strict reporting form for individual entrepreneurs?

There is no unified form of strict reporting form for each type of individual entrepreneur activity. Therefore, every businessman has the right to choose the option that fully meets his requirements.

Starting from 2022, individual entrepreneurs can produce BSO independently. They have the right to use the form format that is convenient for their work. However, when choosing a BSO, entrepreneurs should understand that the document form must contain the following mandatory data:

1. document's name;
2. series and serial number;
3. Full name and position of the person financially responsible for issuing and correctly filling out the form;
4. signature and seal of the individual entrepreneur;
5. TIN;
6. name of the services provided;
7. price;
8. payment amount paid by bank card or cash;
9. date of document execution;
10. other data characterizing the features of the services provided by the entrepreneur.

Where can I buy it?

The table below shows the options for purchasing BSO.

Important! Until 07/01/2022 business entities could use all three specified types of forms. However, after this date, it is possible to use only those BSOs that are indicated in the rightmost column of the table above.

BSO for services to the population

Individual entrepreneurs providing services to the public have the right to confirm receipt of money from the population of the BSO. But they should know whether their activities fall into the preferential category. This can be verified using classifiers of types of economic activity. Since 2017, a new directory of classifiers OKVED2 (029-2014) and OKPD2 (OK-034-2014) has been introduced, instead of the outdated OKUN. If you find it difficult to find your type of activity, you can clarify it by contacting the tax office.

Please note that most entrepreneurs in 2022 will need to switch to using online cash registers and issuing checks. This is also a BSO, but in electronic format.

Features of BSO accounting

The central document for recording BSO forms is a special book.

A person responsible for its maintenance is appointed to fill it out. A liability agreement is concluded with him.

Functions:

• reception;
• accounting;
• making entries;
• responsibility for the safety of BSO;
• self-registration for employees making cash payments.

The BSO accounting book has a unified form. However, there is no legislative approval. Firms are allowed to develop and apply their own options, but subject to the requirements for details. It is mandatory to take into account the specifics of the company.

Book requirements:

• mandatory firmware;
• certification with the seal and signature of management;
• there is no need to certify the book with the tax authorities;
• it is possible to use special programs for maintaining a book, which significantly reduces the time spent on its preparation;
• does not apply to the primary;
• does not apply to mandatory accounting registers;
• a fine cannot be imposed in its absence (Article 120 of the Tax Code of the Russian Federation).

BSO accounting books can be found here.

BSO accounting books can be found here.

How to fill out the BSO: sample

In all cases, the sample strict reporting form must meet the main design requirements:

• all data is entered in legible handwriting, each letter and number is written clearly without missing letters or unclear abbreviations;
• in all versions of the BSO, the example must be without corrections, erasures, blots and errors.

How to fill out the BSO:

1. Details are entered into the document before receiving money from the client. This is done manually or using automated means.
2. The preparation of strict reporting forms continues by implementing a settlement between two individual entrepreneurs or a legal entity and an individual.
3. After the sample BSO form is filled out, the tear-off part is cut off and handed over to the payer of the funds. It is allowed to issue a copy of the completed form if the form is produced using a printing method.
4. A receipt, another type of strict reporting form in the form of counterfoils, is submitted to the accounting department at the end of a shift or working day.

If an enterprise uses strict reporting forms, how to fill them out and the basic requirements for the contents of the documents must be known to the responsible person. A liability agreement must be concluded with this official. If strict reporting for an LLC is possible without restrictions, then only the person appointed by the manager should fill it out and ensure its safety. This rule is spelled out in paragraph 14 of Resolution No. 359.

In situations where a strict reporting receipt is filled out with an error, it must be corrected according to the rules from clause 10 of Resolution No. 359. Such a BSO, receipt, sample of another document must be crossed out. The damaged form is attached to the Accounting Book.

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

How are BSOs stored?

Storage rules:

• at the end of the working day, the forms are stored in a safe;
• damaged versions are crossed out and stored separately;
• tear-off parts are stored in bags for storage;
• term – 5 years.

Features of the BSO inventory procedure:

• 1 time per year;
• At the same time, an inventory of cash register funds is carried out;
• an inventory commission is created. She is responsible for the review process;
• the commission is approved by the director of the company;
• the results of the inventory process are reflected in the inventory list INV-16.

BSO in free form: key requirements

In 2008, entrepreneurs received the right to change and expand the forms approved by the Ministry of Finance, including developing such forms independently, focusing on the specifics of the services provided. Liberalization of document flow has made life much easier for small businesses, but a number of restrictions and mandatory requirements have been retained.

When not to use your own forms

Some services in Russia are subject to state standards or are licensed. The state monitors entrepreneurs providing them with special attention and dictates rules, including the form of payment documents.

Table: types of activities with a strict BSO form (established by the state)

If your business is not limited by the narrow framework of the state standard, you can not follow a single template and develop a free form. Nevertheless, the law requires an individual entrepreneur to include a number of mandatory details in the document:

• name, series and unique six-digit number of the form;
• Full name of an individual entrepreneur;
• TIN;
• column “type of service”;
• column “cost”;
• a column to indicate the actual amount of the deposited amount;
• column “date” for entering the date of calculation;
• Full name and position of the responsible person (may coincide with the full name of the individual entrepreneur);
• column “signature”;
• place of the seal (and the seal itself, if available).

Sample BSO issued for the provision of hairdressing services

Calculation algorithm using BSO

The table shows the sequence of actions when making calculations using BSO forms.

Important! Errors and corrections in the BSO are not allowed. Otherwise, the form is considered damaged.

Algorithm of employee actions after the end of the shift:

• money and copies of the BSO are submitted to the accounting department;
• BSO spines are transferred for storage according to established rules.

Under what circumstances does an individual entrepreneur have the right to use strict reporting forms?

The legality of using strict reporting forms for the work of individual entrepreneurs instead of issuing fiscal checks is regulated by Resolution No. 359. This regulatory act allows the use of BSO by entrepreneurs working on the PSO, EVND and simplified tax system, as well as on the Unified Agricultural Tax.

If an individual entrepreneur provides services to individuals, then when accepting cash as payment, he may not use cash register systems in his work. Instead of a cash receipt, he has the right to issue a strict reporting form to confirm the fact of receiving money from the client.

If an individual entrepreneur provides services to organizations, then in this case the payment must be recorded on the cash register, that is, the entrepreneur is obliged to issue a fiscal receipt.

Fines according to BSO

The table below shows the main possible fines for violations in relation to BSO.

Do I need a seal on the BSO?

Law No. 82-FZ dated April 6, 2015, organizations and entrepreneurs are allowed not to use a seal to certify documents, so they may not have one. The illegality of the requirement to make a seal without fail is confirmed by judicial practice.

However, there are requirements of regulations, the provisions of which oblige businessmen, when making payments without using cash registers, to affix a stamp to the BSO. Otherwise, during a tax audit, such forms will be declared invalid, which will entail the imposition of a fine on the individual entrepreneur who issued them in the amount of 30 thousand rubles (Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

Additionally, it should be noted that a BSO without a stamp will not be accepted as a payment document if the consumer wants to account for the advance received. The accounting department will not accept it from the accountable person.

Also read: Do you need an individual entrepreneur seal in 2022?

Organization of BSO accounting

BSO accounting is carried out using off-balance sheet account 006.

Accounting features:

• VAT can be deducted when purchasing forms;
• expenses are taken into account as expenses under OSNO, simplified tax system;
• write-off and accounting on account 006.

The table below shows the accounting entries for BSO.

How to fill out forms correctly?

If the payment between the buyer and the individual entrepreneur is made only in cash, then all fields of the strict reporting form are filled in, except for the “Personal signature” column, if it is present on the document.
Data entry into the BSO is carried out by the person responsible for accepting funds to pay for the services provided. If payment is made by bank card, the employee first makes the payment via the terminal, then fills out the BSO. The buyer is issued a slip check and a document confirming the fact of the settlement transaction.

If the client pays money for services using a mixed type of payment, that is, by plastic card and cash, then in this case both of the above algorithms of action must be followed.

Features of inspection and accounting

Strict reporting forms printed in the printing house are necessarily entered into the Accounting Book indicating the mandatory details, namely numbers, series and names. The account book is a stitched and numbered document, secured with the personal signature of the individual entrepreneur and seal.

Inspection and accounting of forms under the simplified taxation system is carried out by the MOL (financially responsible person), with whom the individual entrepreneur enters into an agreement on accepting cash from buyers and its safety. In the absence of such an employee, the individual entrepreneur is personally responsible for all actions.

Acceptance of strict reporting forms is carried out in the presence of a commission on the day the documents are received by the organization. Their verification is carried out through an external assessment of the BSO, the number of forms, reconciliation of the series and numbers printed on the documents. Then the responsible person draws up an acceptance certificate for the BSO, which is signed by the individual entrepreneur. Only after this is permission given to use the received strict reporting forms in work.

Frequently Asked Questions

Question No. 1. When can you use BSO instead of a check?

Answer. It is possible to use BSO instead of a check:

• Individual entrepreneurs and small companies providing services;
• veterinary clinics;
• mortgage organizations, etc.

Question No. 2. In what cases is the use of BSO instead of cash register allowed?

Answer. In the following situations:

• when it comes to settlements with the population;
• when providing services rather than selling goods;
• entrepreneurs who are allowed to work without cash registers

Question No. 3. What are the requirements for accounting for BSO?

Answer. Primary requirements:

• records are kept in a special journal;
• if a shortage of BSO is detected, a report is drawn up;
• the movement of the BSO is recorded;
• BSO are stored in safes;
• shelf life – 5 years.

Question No. 4. Do I need a seal on the BSO?

Answer. The seal is placed only when it is provided for by the internal rules and regulations of the company itself. If the company's acts do not indicate the need to affix a seal, then there is no point in performing such an action.

Question No. 5. What examples of BSO exist?

Answer. Among the possible options for BSO: travel document, subscription, ticket, coupon, voucher, outfit, waybill.

Question No. 6. What are the results of reforming the BSO system?

Answer. There are two points to consider:

• BSO that existed before the reform of 07/01/19 no longer have legal force;
• BSO produced in the printing house can no longer be used;
• sales receipts from July 1, 2019 also have no legal force;
• The new type BSO contains more information and is issued only to AS;
• issuing a BSO is equal to issuing a check;
• the details of the check and BSO are almost the same;
• AS for BSO are equivalent to cash registers.

What is BSO in accounting?

BSO forms represent the primary type of accounting documentation; their main purpose is to confirm the transaction with cash. Requirements for strict reporting forms regarding the rules for their creation:

• the document must be produced in a printing house with the obligatory listing on a ready-made form of the details of the printing printing organization with the order number, circulation volume and year of implementation of the order;
• strict reporting forms in 2022 should consist of two blocks - the main part, which must be transferred to the serviced payer from among individuals, and the counterfoil, stored in the organization filling out these strict reporting forms (SSR);
• enterprises have the right to produce strict reporting documents in digital format (letter of the Ministry of Finance dated May 5, 2014 No. 03-01-15/20962).

Requirements for BSO created by automated means are as follows:

• the need to ensure full protection of the form from unauthorized access by third parties;
• the ability of the selected electronic system to record business transactions with electronic documents for at least 5 years.

Conclusions on the use of BSO

Key points that are important when using BSO:

• BSO is analogous to a cash receipt;
• the use of BSO is possible when the subject may not use the cash register according to the law;
• filling out the BSO form complies with the rules established by law;
• Compliance with the standards for filling out and recording is important, since the document relates to the strictly accounting area.

Thus, the requirements for the preparation of BSO are prescribed in the legislation of the Russian Federation for enterprises of all forms of ownership. BSO must comply with the requirements of the Government of the Russian Federation Decree No. 359 dated 05/06/2008 and Law No. 54-FZ dated 05/22/2003.

filling

Thus, individual entrepreneurs have the right to legally use strict reporting forms in their work, but only for the provision of services to individuals. Their application, completion and recording must be carried out in accordance with the norms of current legislation. In turn, for settlements with legal entities, the issuance of fiscal checks for individual entrepreneurs is a mandatory procedure. In this case, BSOs are not used in work.

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