Sale of tickets and subscriptions in the field of culture and art - how to maintain VAT benefits?

Official registration with the Federal Tax Service allows individual entrepreneurs to legally begin business activities. When accepting funds in cash or non-cash from individuals for the provision of services, sale of goods and performance of work, they are required to properly draw up payment documents, that is, issue a fiscal receipt generated by cash register. However, individual entrepreneurs have the right in certain cases to work without a cash register, and instead of a check, fill out BSO for customers. The strict reporting form for individual entrepreneurs is a substitute for receipts printed on cash registers. This document is considered confirmation of the receipt of funds from buyers.

What are the features of BSO for individual entrepreneurs? When can they be used at work? How do they look? Let's look at these and other questions in more detail.

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.

Form BO-18: document structure

The form records:

1. Information about the service provider company: name, address, TIN.

2. Information about the document: name, 6-digit number and series.

3. Information about the service provided, as well as about its recipient:

• Full name of the guest;
• the number of the room he occupies, the number of the hotel building;
• date and time of arrival;
• information about the reservation;
• information about payment for additional seats;
• information about the use of household appliances in the rooms;
• the full cost of the service provided.

4. Customer signatures:

• certifying the fact of familiarization with the document;
• certifying the fact of familiarization with the provisions of Art. 779–783 of the Civil Code of the Russian Federation, which regulate legal relations under contracts for the provision of paid services, in particular services for the provision of hotel accommodations;
• certifying the fact of receipt of the service.

5. Full name, position and signature of the hotel representative.

6. Payment details:

• payment amount - in words and figures;
• date of receipt of payment by the hotel representative, full name, position, signature of this representative;
• date of settlement with the client.

7. Hotel stamp (if available).

As is the case with any other BSO, forms in the BO-18 form must be ordered from a printing house or produced using automated systems. In the case of a printing method of production, the BSO must contain information about the printing house that issued them (address, tax identification number), as well as information about the order for printing forms: number, year, size of circulation.

IMPORTANT! From July 1, 2018, the use of BSOs became possible only if they were formed using automated systems, which are cash register equipment. The list of details of the new BSO is defined in Art. 4.7 of the Law “On the Application of CCP” dated May 22, 2003 No. 54-FZ, while it is significantly wider than the list established by Resolution No. 359. However, hotels (motels, campsites) providing accommodation services to the population had the right to use a strict reporting form until 01.07 .2019 (Clause 8, Article 7 of the Law “On Amendments...” dated 07/03/2016 No. 290-FZ).

For more details, see the article “Strict reporting form instead of a cash receipt (nuances).”

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 2021, 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.

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 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 2021 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.

Contents of the document

Previously, there were unified forms. But with the release of Resolution No. 359, entrepreneurs were allowed to develop the form of the document themselves. Requirements for strict reporting forms for individual entrepreneurs were formulated.

Mandatory details include:

• document's name;
• serial number;
• details of the organization indicating the form of ownership;
• TIN of the business entity;
• indication of the type of services provided, their volume and price;
• the amount of payment made indicating the form;
• signature of the person who accepted the funds, with full name and signature;
• IP seal.

A sample of filling out a strict reporting form for individual entrepreneurs can be found on the Internet. It is mandatory to have at least one copy, which remains with the person who sold the service. The original is handed over to the buyer.

On video: Using BSO Strict Reporting Forms

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.

E-ticket. Confirmation of travel expenses

Construction companies or their employees sent on business trips are increasingly purchasing electronic tickets - it is more convenient and faster. But accounting, as a rule, accepts them for accounting reluctantly, fearing claims regarding confirmation of expenses. The latest clarifications from officials will eliminate existing doubts.

Air travel

The rules for issuing electronic tickets for air travel and travel by rail are slightly different. Therefore, we will consider them separately.

The Ministry of Transport recognized the printout of an air ticket as a strict reporting form

The itinerary/receipt is now recognized as a strict reporting form. Let us recall that the route/receipt (it is required to be issued) is a structural element of an electronic air ticket (see subparagraphs 1, 2, paragraph 1 of the appendix to the order of the Ministry of Transport of Russia dated November 8, 2006 No. 134 “On establishing the form of an electronic passenger ticket and baggage check in civil aviation"). By Order of the Ministry of Transport of Russia dated May 18, 2010 No. 117, changes were made to the above order. Thus, in paragraph 2 of Order No. 134, as amended, it is established that the route/receipt of an electronic passenger ticket and baggage receipt (extract from the automated information system for registration of air transportation) is a document of strict accountability and is used for making cash payments or payments using payment cards without the use of CCT. Consequently, when issuing a ticket that corresponds to the form approved by the Ministry of Transport of Russia, the use of cash register equipment is not required. Such clarifications are given in the letter of the Ministry of Finance of Russia dated August 9, 2010 No. 03 - 01 - 15/6 - 179. Note that the changes are effective from July 4, 2010. Before this date, the route/receipt could have been issued not on a strict reporting form (SSR). In such cases, a cash receipt or BSO check should have been issued along with it, confirming payment for the transportation.