Strict reporting forms (SSR) for individual entrepreneurs and LLCs on the simplified tax system and patent when providing services in 2022. Procedure for accounting, storage and write-off

How did it happen?

From July 1, the old format BSO cannot be used. They must be printed at the online checkout or generated electronically.

According to Art. 1.1. Law No. 54-FZ, BSO is equivalent to an online check.

“...strict reporting form is a primary accounting document, equivalent to a cash receipt, generated in electronic form and (or) printed using an automated system for strict reporting forms at the time of payment between the user and the client for services rendered, containing information about the calculation, confirming the fact its implementation and complying with the requirements of the legislation of the Russian Federation on the use of cash register equipment.”

This means that, similar to checks, BSO data is transmitted to the tax authority using a fiscal drive and with the participation of a fiscal data operator.

Documents for recording strict reporting forms

If the forms were produced in a printing house

Accounting for printed forms should be organized as follows. The receipt is recorded in the acceptance certificate, and further movement is reflected in the accounting book of strict reporting forms.

Paragraph 13 of the Regulations states that records in the book must be kept by names, series and form numbers. The sheets of the book must be signed by the manager and the chief accountant (or individual entrepreneur), numbered, laced and sealed.

The form of the BSO accounting book for commercial organizations is not approved by law. Therefore, as officials of the financial department reported in letter No. 03-01-15/7-198 dated August 31, 2010, companies and entrepreneurs have the right to develop their own version of the book (see “The Ministry of Finance explained how to keep records of strict reporting forms”).

As a rule, the BSO accounting book includes columns that reflect the date of receipt of the forms, the number of forms received, the person who transferred the forms, and the details of the relevant document. Similar columns are provided for forms submitted for use. In addition, the book displays the current balance for each title, series and BSO number. This balance must be confirmed by an inventory report of strict reporting forms. It is carried out within the same time frame as the inventory of cash at the cash desk (clause 17 of the Regulations).

Next, at the time of accepting money from the client, a company employee or entrepreneur fills out the BSO and indicates the amount received in it. He gives the main part of the completed form to the client, and keeps the tear-off spine for himself. If there is no tear-off part in the form, then the client is given the original form and kept a copy for themselves. The amount received from the client is recorded in the cash receipt order and reflected in the cash book. And the stub (or copy) of the BSO serves as a document confirming the receipt of cash.

When checking the completeness of accounting for cash proceeds, tax officials will count the counterfoils (or copies) of the issued BSO and make sure that their number coincides with what is recorded in the book of accounting of strict reporting forms. Then the inspectors will add up the amounts indicated on the counterfoils (or copies) of the used BSO and compare them with the amount of cash proceeds posted through the cash register. If these indicators do not match, tax officials will suspect a violation and demand an explanation.

If the forms are made on your own

In the case when strict reporting forms are printed using an automated system (in particular, created on the basis of cash register systems), accounting is carried out by this system. That is, it records and stores data about all issued BSOs, their numbers and series. For this reason, there is no need to keep a book of forms.

During the inspection, inspectors will require information about issued forms, which are stored in an automated system. And the taxpayer, in turn, is obliged to provide it (clause 12 of the Regulations).

Having received information from the system, tax authorities will compare the number of BSOs recorded by the system with the number of stubs or copies. Then they will check whether the amount on the counterfoils coincides with the amount indicated on the debit of account 50 (read more about this in the article “How inspectors should check cash proceeds”).

What is such a BSO?

Externally, a BSO generated using a cash register system resembles a regular check. It contains details, a payment indicator (for example, receipt), information about the online cash register. The only difference is that it is called “Strict Reporting Form”.

Important. According to Article 4.7 of Law No. 54 Federal Law, the form should not fade for six months from the moment it was printed

All details contained on a cash receipt or strict reporting form must be clear and easy to read for at least six months from the date of issue on paper.

Why did they stop using BSO in taxis?

From an accounting point of view, single unified checks are easier to account for and use than strict reporting forms, which also had to be stored in safes or fireproof cabinets and regularly inventoried.

In addition, when using BSO, the taxi driver was forced to constantly carry with him a stack of free forms, in which all the necessary details were printed in advance, and each time fill in the empty fields by hand, which also complicated the matter. In addition, checks with a QR code allow you to get all the information about a cash transaction with one click of a button on your smartphone, which is much faster and more convenient.

Application practice

A common example of the use of BSO by cinemas or theaters. The buyer is given a fiscal receipt and the theater/cinema letterhead, that is, a ticket. According to the rules, a ticket without a fiscal receipt is invalid. And this is the inconvenience. If one of the two papers is lost, the buyer may not be able to attend the session.

The Mobika service offers to simplify this process for the user. The company's development allows the following options to be implemented:

On a regular mobile printer connected to the cloud cash register, in addition to the fiscal receipt, additional information is printed (theater logo, time, venue, row and place)
Fiscal data is entered on a regular ticket form (theater or cinema) in the space provided for this.

That is, the user receives one piece of paper. This format is also convenient if the ticket is purchased remotely or payment takes place on site with a courier, including in cash. In this case, the courier does not necessarily have to have a cash register; all he needs is a mobile printer connected through special software to the cloud cash register of the Mobika service.

If you are interested in details, leave your contacts in the form below to receive advice on using and connecting a cloud cash register.

Form of strict reporting form

There are BSOs, the form of which is developed by executive authorities. These are some industry forms, for example, a railway ticket and an excursion voucher (approved by the Ministry of Transport of Russia and the Ministry of Culture, respectively).

But in most cases, companies and entrepreneurs can invent their own forms of forms. The main thing is that these forms contain all the necessary details listed in paragraph 3 of the Regulations: name, six-digit number and series, type and cost of service, TIN of the organization or entrepreneur, etc. It is not forbidden to borrow a form developed by another taxpayer. This was reported by the Federal Tax Service of Russia for Moscow in a letter dated 03/01/10 No. 17-15/020721.

There is no need to register the selected version of the form with government agencies, including the Ministry of Finance. This is the official point of view of the Ministry of Finance of Russia, set out in letter dated January 29, 2013 No. 03-01-15/1-14 (see “Strict reporting forms independently developed by the taxpayer do not require registration”). It is enough to approve the BSO form in your accounting policy.

Mandatory cash receipt details in 2022

Download the table of check details: 54-FZ strictly requires them to be printed on every document that confirms the sale. The table contains detailed comments for all use cases. It's free.

Get the table for free!

Download the full table of required details of a cash receipt and BSO
Fill out and print any document online (this is very convenient)

The following is an abbreviated list of receipt details that must be printed on each document confirming the sale:

Document's name.
Serial number of the document for the shift.
Date, time of calculation.
The place, address where the calculation is carried out depending on the place where it is carried out (postal address of the building, or the name, number of the vehicle and address of the organization (IP), or website address).
Name of the organization (last name, first name, patronymic individual entrepreneur) and TIN.
The applied taxation system.
Payment attribute (receipt, return of receipt, expense, return of expense).
Name of goods, works, services, their quantity, unit price, cost, VAT rate (except for cases when the calculation is made by a user who is not a VAT payer or exempt from VAT, as well as when making payments for goods not subject to VAT).
Calculation amount with separate indication of VAT rates and amounts.
Form of payment (cash, electronic payment), amount of payment in cash and (or) electronically.
The position and surname of the person who made the settlement with the buyer, issued the cash receipt and issued it to the buyer (with the exception of settlements made through automatic devices, including those used for non-cash payments on the Internet).
CCP registration number.
Serial number of the fiscal drive.
Fiscal sign of the document.
Serial number of the fiscal document.
The address of the OFD website, where in the future it will be possible to check the fact of recording this calculation and the authenticity of the fiscal attribute.
The buyer's phone number or email address (if the cash receipt is sent to him in electronic form).
Email address of the sender of the cash receipt in electronic form (in case of transfer of the cash receipt to the buyer electronically).
Shift number.
Fiscal sign of the message (for cash receipts stored in a fiscal storage device or transmitted by the OFD).
QR code.
FDF version number (for electronic form).
Indicator of the payment method (may not be included in the printed form in case of full payment, and in an electronic check - in case of full payment and only in FFD 1.05).
Code of the fiscal document form (for electronic form).
Product code. This detail includes an identification code for goods that are subject to mandatory labeling.
Excise tax amount (for excisable products).
Registration number of the customs declaration (when paying for imported goods)

What should be encrypted in the QR code on a cash receipt according to the new rules? The law says that it must contain information about the purchase (date and time of payment, serial number of the fiscal document, payment attribute, settlement amount, serial number of the fiscal drive, fiscal attribute of the document).

The detail “Product code” must be indicated after three months after the entry into force of a legal act that introduces a mandatory requirement for a particular product.

Let us remind you that when making payments between two companies, two individual entrepreneurs, or between an organization and an individual entrepreneur, you need to use cash register in two cases. The first is the acceptance and withdrawal of cash. The second is the acceptance and issuance of non-cash funds using an electronic means of payment with its presentation (for example, using a plastic card).

In these cases, the check will need to indicate:

name of the buyer or client (company name or full name of the entrepreneur),
TIN of the buyer or client.

This check contains the following details:

“Retail facility” is the name of the store.
“Cash receipt” is the name of the document.
Arrival is a sign of calculation.
“Carrot” is a product nomenclature.
Quantity of goods.
Unit price.
Cost of goods.
% VAT.
VAT amount.
Total settlement amount.
Payment form: cash with amount.
The form of payment is by card, also with the amount.
Information about the seller's tax system.
Separately the total amount of VAT.
Full name of the cashier and his position.
Shift number.
TIN of the merchant that issued the check.
ZN – serial number of the cash register.
Name of the organization that issued the check.
Settlement address.
Website address where you can check your receipt.
Serial number of the check.
Date and time the check was issued.
CCP registration number.
Serial number of the fiscal drive.
Fiscal receipt number.
Fiscal data sign.
QR code for checking a receipt.

All these data are mandatory details for an online cash register receipt. If at least one of them is missing on the check, then by law the check is considered invalid, and the entrepreneur will have to make every effort to prove to the inspection authority the use of the online cash register, otherwise he will be fined for non-compliance with the new law. More details about the check details required by 54-FZ can be found in the text of the law itself. At the same time, even the buyer himself can control the compliance of the details on checks with the law, so not only entrepreneurs need to be aware of what details should be on a cash receipt.

The “Product code” detail is a mandatory detail of a cash receipt. But the rules for recording it are defined only for labeled products.

Attention! Decree of the Government of the Russian Federation No. 521 of April 16, 2020 establishes a delay until April 20, 2022 by indicating the product code in the cash receipt and BSO for courier and postal delivery, including cash on delivery. This applies to legal entities and individual entrepreneurs. Also, a cash register receipt and BSO may not contain a product code if:

The settlement is not related to the transfer of goods to the buyer, incl. when accepting prepayments, advances, in a pawnshop,
The buyer returns a product with a damaged or lost marking code,
In the FD formats approved by the Federal Tax Service, there are no rules for the identification code for its inclusion in the Product code attribute,
Goods produced before the start of mandatory labeling are withdrawn from circulation.

Important! Individual entrepreneurs using the PSN, simplified tax system and UTII, with the exception of those who trade in excisable goods, may not indicate the name and quantity of goods or services purchased on their receipts. This relief for small businesses is given until February 1, 2021 (Federal Law dated July 3, 2016 N 290-FZ). After this date they must operate like all other businesses. Read more about the dates when you will need to start indicating goods on your receipt, as well as about the postponement of online checkouts until 2022 here >>

A number of new details will soon be required on checks. The changes will affect entrepreneurs who work on a simplified basis with the “income” object. Paragraph 13 of Presidential Decree No. 204 dated 05/07/2018 states that from 2022 such taxpayers will be able not to submit a declaration. While this is a draft law, they plan to adopt it before July 1, 2022. Therefore, the new check details are also in the form of draft amendments to the Federal Tax Service order dated March 21, 2017 No. ММВ-7-20/ [email protected] (the editorial office of the newspaper “Accounting. Taxes. Law” has a draft amendment).

After the bill is adopted, the tax office will calculate the amount of tax payable on transactions that go through online cash desks. The following details will be added to the check:

The “Expense” detail will be added for expenses under Article 346.16 of the Tax Code.
Details “Contributions to the individual pension fund” – for pension contributions.

Such details can be reflected in the receipt only after updating the cash register. It will need to be reflashed.