Download the strict reporting form of the BSO form - sample form

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April 20, 2020

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BSO is a strict reporting form, a document that is issued by an organization or individual entrepreneur legally to individuals who use their services or purchase goods. BSO is an alternative to a cash receipt.

BSO details in accordance with the old version of 54-FZ

• indication of the name of the form
• indication of the six-digit number, series
• indication of the name of the company that issued the BSO to the client, full name of the individual entrepreneur
• indication of the address of the company or individual entrepreneur
• indication of the TIN of the company or individual entrepreneur
• indication of the type of service and its cost
• indication of payment for the service
• settlement terms of the company and the client
• indication of the position and full name of the cashier, his signature
• company seal

BSO forms in accordance with Resolution No. 359 are produced in a printing house or generated using special automated systems.

The list of details is provided in two copies.

Business entities (transport enterprises, cinemas, zoos) can use simplified forms of BSO.

How to take into account forms according to the old version of 54-FZ

It is necessary to take into account BSOs that are produced in the printing house. If they are produced using an automated system, their accounting is carried out through hardware and software tools, as well as under the supervision of the taxpayer.

To work with printed forms, you need a special BSO accounting book. Its sheets must be stitched, numbered, certified by the director and chief accountant of the company, and stamped by the organization.

The head of the company and his subordinate enter into an agreement. From now on, an employee of the company must maintain a BSO and receive funds from the company’s clients to whom services are provided. The employee must fill out the BSO in accordance with Resolution No. 359.

Reception of printing BSOs at the enterprise is carried out by a special commission.

BSOs are always stored in a safe place.

Accounting for BSO according to Instruction No. 157n

According to paragraph 118 of this instruction, strict reporting forms do not apply to inventories. To account for such objects, Instruction No. 157n provides for an off-balance sheet account 03 “Strict reporting forms”, which records the SSBs kept by the institution and the strict reporting forms issued within the framework of the institution’s economic activities (forms of work books, inserts to them, certificates, diplomas, certificates, forms of certificates of incapacity for work, receipts and other strict reporting forms) (clause 337). The list of documents that belong to the strict reporting forms of the institution is established by it as part of the formation of its accounting policy.

Strict reporting forms of the institution are reflected in off-balance sheet account 03 in the context of persons responsible for their storage and (or) issuance, places of storage in the conditional valuation “one form - 1 ruble”, and in cases established by the institution as part of the formation of accounting policies: at cost their acquisitions.

Disposal of strict reporting forms from account 03 is carried out upon their registration (issuance), transfer to another legal entity responsible for their registration (issuance), as well as in connection with the identification of damage, theft, shortage, or a decision to write them off (destruction). Strict reporting forms of the institution are written off on the basis of an act (acceptance act, act of write-off) at the cost at which they were previously accepted for off-balance sheet accounting.

Thus, today the provisions of Instruction No. 157n do not provide for the accounting of BSO on the balance sheet of an institution as part of material reserves. As the financial department notes in Letter No. 02-06-10/16864, since this contradicts Order No. 209n, the relevant provisions will be adjusted in the near future.

Strict reporting form according to the new version of 54-FZ

BSO and cash receipt are similar. The main difference between the BSO is that it is generated electronically, and an automated system is used that sends data on settlements between companies and clients via the Internet to the tax service.

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.

BSO details according to the new version of 54-FZ

• indication of name
• indication of the serial number for the cashier's work shift
• indication of the address of the organization where the payment was made
• indication of the company name, full name of the individual entrepreneur
• Taxpayer INN
• indication of the taxation system
• indication of a specific calculation indicator
• name of the services provided to the client
• indication of cost per unit of service provided
• indication of the total invoice amount for services
• indication of a specific form of payment
• indication of the position and full name of the person who accepted the payment from the client
• indication of the registration number of the automated BSO generation system
• indication of the serial number of the drive
• indication of the fiscal indicator of the BSO
• indication of the website address where you can request information about the calculation
• telephone or email (when transmitting BSO only electronically)
• indication of data on the fiscal document
• specifying information about the work shift
• indication of the fiscal indicator for the message

Strict reporting forms (SSR)

BSO

(strict reporting forms) can be produced:

• on the cash register
  and must contain details similar to a cash receipt;
• printed
  and may only be issued under certain conditions.

As a general rule, the seller (performer) must use the online cash register:

• with individuals
  for
  any
  payments for goods, work or services;
• with organizations
  and
  individual entrepreneurs
  - for payments
  in cash
  ,
  card
  or smartphone (via POS terminal).

However, in some cases , instead of using cash register equipment

(CRE)
you can
use
BSO
(sales receipts), which are equivalent to cash receipts.

At the same time, strict reporting forms

are used when providing
services
, and
sales receipts
are used when selling goods.
Starting in 2022, the term “typographic BSO” is no longer used. Currently, the BSO is a document created strictly on CCP. Now “typographic BSO” means a document confirming calculations.

Typographic BSO instead of a cash receipt

BSO

, produced by printing, as well as sales receipts
instead of cash receipts
(cash register receipts) can continue to be issued by the following lucky winners.

• Until July 1, 2022
  - individual entrepreneurs who do not have employees, under any tax regime when providing services or performing work, as well as trading in goods of their own production.
• After July 1, 2022
  - individual entrepreneur on a patent (except for retail, catering and transportation), as well as individual entrepreneur and legal entity for settlements in remote and hard-to-reach areas.

If neither a cash register receipt is issued (because it is allowed not to use an online cash register), nor a printed BSO (or a sales receipt), then responsibility for this comes as for non-use of a cash register system.

Sales receipts

Sales receipt

– this is a document that confirms the fact of purchase of goods by the buyer.

It is issued by:

• instead of a cash register receipt to confirm payment and transfer of goods;
• along with a cash receipt
  for the sale of some items to confirm the transfer of the goods.

The seller is obliged to issue a sales receipt

(together with a cash receipt) at the consumer’s request, if the cash register receipt contains insufficient information regarding the following goods:

• Technically complex household products
• Animals and plants
• Construction materials and products
• Textile, knitwear, clothing, fur goods and footwear
• Furniture
• Weapon

A sales receipt, unlike a BSO, does not necessarily have to be printed.

The mandatory details of sales receipts, which are issued instead of cash receipts, and sales receipts, which are issued for the sale of certain goods, differ.

• A sales receipt issued instead of a cash receipt
• Sales receipt issued along with the cash register receipt

The sales receipt issued instead of a cash receipt must contain the following mandatory details:

• Name "Sales receipt"
• Serial number of the sales receipt
• Date, time and place (address) of payment
• Name of organization (full name of individual entrepreneur)
• TIN of the organization (IP)
• Tax system used in calculation
• Calculation sign
• Name and quantity of paid goods;
• Price per unit including discounts and surcharges, cost including discounts and surcharges and indicating the VAT rate
• Calculation amount with separate indication of rates and VAT amounts at these rates
• Calculation form
• Payment amount in cash or by bank transfer
• Position, surname of the person who made the payment, issued the sales receipt and issued it to the buyer
• Personal signature of the person who issued the sales receipt (for payments in remote and hard-to-reach areas)

Sales receipts issued for the sale of certain goods must contain:

• Name "Sales receipt"
• Product sale date
• Name of organization (full name of individual entrepreneur)
• Name of product sold
• Quantity, price and cost of goods sold, indicating units of measurement
• Position, full name and signature of the person who sold the goods.

Where to get BSO and sales receipts

You can purchase printed forms for strict reporting and sales receipts in the online store or in our offices.

Who may not use forms and cash receipts

BSO is a document that is issued only when services are provided to you. But entrepreneurs may not formalize it and not use other types of cash register systems during:

1. shoe repair, painting
2. providing services for carrying things at train stations, airports, sea and river ports, etc.

It should also be remembered that 54-FZ in the old and new versions allows some persons not to use cash registers if they are selling:

• goods at fairs
• tickets, newspapers, magazines
• ice cream
• seasonal vegetables, fruits and goods in tank trucks

In what cases can you replace a cash receipt with a BSO?

• cash payments are made to the population
• provision of services
• activities on UTII or PSN before the deadline established by law for the transition to online cash registers

When you cannot replace a cash receipt with a BSO:

• if the client is a legal entity,
• if there is no sale of goods.

Watch the video, which explains in detail in what cases BSO should not be used

Conclusion

The strict reporting form is an excellent alternative to online cash register in cases where this is permitted by law. The choice between online cash registers and BSO depends on the specifics of a particular type of business.

GO TO ONLINE CASH CATALOG

By contacting our company, you can receive a full range of necessary services:

• Electronic signature for registering an online cash register.
• Connection to OFD
• Registration of an online cash register with the Federal Tax Service
• Connection and support of EGAIS
• Subscriber support for Online cash registers
• Submission of declarations on alcohol and beer to FSRAR.

Did you like the article? Share it on social networks.

• Larisa 02.02.2021 17:13
  Comment Good afternoon. Please tell me whether it is possible to issue both a cash register receipt and a voucher (BSO) at the same time. Or from 01.01.21 only BSO is allowed for use. Sanatorium. Thank you.

  Answer

• Anyuta 02/03/2021 13:10

  Comment Hello. A check is equivalent to a BSO, so punching a check at the online cash register is mandatory, and issuing a BSO in the form of a voucher is at the request of the organization.

• Anyuta 03/06/2020 15:58

  Comment Hello. Online only.

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Where to get BSO

BSO are strict reporting documents, so they cannot be printed on a regular printer. Until July 1, 2022, strict reporting forms could be produced in two ways:

Method 1. Order from a printing house (entitled to issue BSO)

This method will not work from mid-2022.

Method 2: Print using an automated system

An automated system meant a device that looked similar to a cash register, but with slightly different functionality.

Such devices had to ensure the protection of forms from unauthorized access, as well as identify, record and store information on all operations with forms for at least 5 years (including a unique number and series).

Important! In 2022, BSOs are created using an online cash register, which must be purchased and registered with the Federal Tax Service.