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.
Types of strict reporting forms
In relation to the norms of current legislation, enterprises can use the following BSO forms in their activities (for LLCs and individual entrepreneurs):
- Unified.
- Developed independently taking into account the mandatory requirements of regulations.
Unified types of BSO are coordinated and approved by the relevant government departments and are mandatory for use. If there is an approved document form, it cannot be modified or replaced with your own version. Clauses 5 and 6 of Resolution No. 359 talk about what strict reporting forms are approved and what applies to them:
- service subscription form;
- travel tickets;
- tickets for rail transport;
- air tickets;
- BSO receipt;
- outfit.
BSOs have been developed and approved for LLCs in such areas as film distribution, parking services, theatrical activities, organizing concerts, and holding sporting events.
If there is no unified form, you can download a strict reporting form on the Internet or develop it yourself.
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.
Where is it used?
You can find strict reporting forms in different places. Often, BSOs are used as a sales receipt when purchasing in a store. They issue travel documents, tickets, coupons and vouchers. In different areas of the economy, these documents are used for different purposes.
Accordingly, the appearance of the forms differs. For example, the type of railway ticket was fixed by a separate department - the Ministry of Transport of Russia, and the form of an excursion voucher - by the Ministry of Culture.
Main points of the document
Any form - developed by an organization or a standard form - must contain certain information in order to be considered an official document that meets the requirements of the legislation of the Russian Federation.
Basic information that is included in each BSO:
- name of the enterprise or full name of the individual entrepreneur;
- the name of the document itself (for example, a receipt), its number and series;
- place of registration of the entrepreneur (that is, the address of his actual residence);
- TIN number;
- position and full name of the citizen who performed the transaction for which the money was transferred;
- the type of service provided and its exact cost;
- date of filling out the form;
- date of transfer of funds;
- the amount paid by the client (cash or bank transfer);
- personal signature of the person filling out the document;
- IP seal;
- other information, if required.
Additional information that can be included in the BSO includes the tax system under which the entrepreneur operates, the time and place of settlement with the client, the form of this settlement and some other information.
Rules for using the document
The use of BSO is not related to the taxation system chosen by the individual entrepreneur, however, this type of reporting is used when providing services to individuals, that is, ordinary citizens. The document is filled out manually by the entrepreneur himself or an employee hired by him who provides specific services.
An entrepreneur must create a BSO accounting book, which is stitched, numbered and contains the following information:
- fields with information about the number of forms produced in the printing house, their series, name, number and date of receipt by the individual entrepreneur;
- fields for BSO issued to the responsible person (they include similar information, as well as the employee’s full name and personal signature);
- current balance by number of forms.
We recommend filling out a strict reporting form for individual entrepreneurs according to
to avoid inaccuracies or errors in the document.
The Federal Tax Service carefully monitors compliance with the law. BSO is an important document that is often subject to audit by the tax authority.
The number of tear-off counterfoils and the forms themselves must be the same, and the amounts recorded in them must correspond to the entire total revenue of the individual entrepreneur for a certain period.
The BSO must have a tear-off part (if it is missing, copies of the form must be filled out). Based on the issued BSO, the corresponding PKO (otherwise a cash receipt order) is drawn up, after which entries are made in the cash book.
Who can use BSO instead of cash register
In what situations can a strict reporting form be used instead of a cash receipt and until what date can this be done according to the old rules?
A strict reporting form (SRF) can be used to replace a cash receipt when making payments to the public for services rendered (Article 1.1 of the Law “On the Application of CCP” dated May 22, 2003 No. 54-FZ as amended by the Law “On Amendments...” dated July 3, 2016 No. 290 -FZ, clause 2 of article 2 of law No. 54-FZ until amendments are made to it). According to the updated requirements, BSO, like cash receipts, must be generated in an automated manner using online devices.
However, for persons who have not previously used cash registers (and these include those who make payments through BSO), Law No. 290-FZ, which contains the rules for the transition to the application of the updated Law No. 54-FZ, set the start date for the mandatory use of cash registers later than the total (07/01/2017) – from 07/01/2018 (clause 9 of article 7). At the same time, legal entities and individual entrepreneurs issuing BSO to customers were given a separate clause in Law No. 290-FZ (clause 8 of Article 7), and it also contained the date 07/01/2018.
However, Law No. 290-FZ has undergone an adjustment (Law “On Amendments...” dated November 27, 2017 No. 337-FZ), which resulted in a change in the text of clause 8 of Art. 7. In it, the date 07/01/2018 was replaced by the date 07/01/2019, and the text included a clarification that services performed with the registration of BSO should not be related to catering services provided by both legal entities and individual entrepreneurs with hired employees.
Thus, BSO for services for the population could be applied according to the old rules (which were in force before the update of Law No. 54-FZ by Law No. 290-FZ) until 07/01/2019.
After the specified period, entrepreneurs and organizations that can issue BSO instead of cash register checks are required to generate strict reporting forms using automated settlement systems.
Read about what other innovations have led to changes in cash register legislation in the following articles:
- “Latest changes in 54-FZ “On the use of cash register equipment””;
- “Current amendments to the law on online cash registers.”
Penalties for failure to issue BSO
If, as a result of a thorough check by the Federal Tax Service, non-compliance with the rules for providing these forms is revealed, the individual entrepreneur may be punished under Article 14.5 of the Code of Administrative Offenses of the Russian Federation. The fact is that the absence of a completed BSO (or its illiterate completion) is equivalent to non-issuance of a check.
In this case, the individual entrepreneur can expect one of the following types of punishment:
- warning (usually assigned for a primary offense);
- a fine in the amount of 3,000–4,000 rubles.
At the same time, 1,500–2,000 rubles may also be recovered from an employee who did not issue a BSO or filled it out incorrectly.
How to draw up form p21001 sample filling? How to obtain a travel certificate https://urmozg.ru/trudovoe-pravo/komandirovochnoe-udostoverenie-blank/?
Payments to employees upon liquidation of an enterprise.
State duty for opening an individual entrepreneur. Receipt
Payment of the state fee when registering an individual entrepreneur is one of the fundamental steps in this event. It’s trivial that your documents will not be accepted by a tax officer if he does not find a fact confirming payment of the state duty.
At the moment, the state fee for registering an individual entrepreneur is 800 rubles.
FILES Receipt for payment of state duty when registering an individual entrepreneur (sample) in PDFReceipt for payment of state duty when registering an individual entrepreneur (blank form) in RTF
In the past, in order to pay the state duty, you had to go to the tax office, take a receipt form there, fill it out according to the sample at the stand, where, of course, there was always a crowd of the same sufferers, go to the bank, then return with a receipt confirming the payment.
Time passes, and the Federal Tax Service, taking care of our comfort, has developed a special service designed to generate a receipt for paying state duties online.
There is nothing complicated about it; below, step by step and with pictures, we will explain how to issue a receipt and how to pay the state fee for submitting registration documents.
Free service for preparing documents for individual entrepreneur registration
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Step one
We go to the official service of the Federal Tax Service https://service.nalog.ru/gp2.do
Click on the second item in the menu, which is called “State fee for registration of individual entrepreneurs”. It contains six sub-clauses. If we receive registration documents for the first time, we select the first or second item. The second is for those who complete the registration procedure through the MFC. In this example we will choose the first one.
Step two
Next, we proceed to filling out the payer’s data. It is mandatory to fill out the TIN here if the payment of the state duty will be made electronically. Otherwise, the field is not required. But it is still advisable to insert your TIN there.
Attention! There is no need to try to enter your address in the “Residence Address” field; this is done through a semi-automatic form, which can be accessed by clicking on the square with three dots in the same field.
Here she is:
Index - if you know the index of the place of your registration, enter it, if not, then you don’t have to enter anything. In most cases, as they write themselves, this field should be filled in automatically.
Subject of the Russian Federation - here is a selection of subjects. Instead of twisting and turning this gigantic list, immediately enter your region number and everything will be found automatically. For example, we enter 16 - Tatarstan is located.
Address of the Russian Federation - here we advise you to start typing the first letters of your street and the script will immediately offer you to choose from several options, among which yours must be included.
House, apartment, dugout, yurt, corner - everything is clear here.
Step three
After entering all the data, click OK, we are redirected to a page where we once again check all the filled data and you can click the button that is responsible for generating a receipt. This is the receipt generated for our example:
As you can see, there is nothing complicated in generating a receipt through the Federal Tax Service service. However, if you have difficulty completing the form using this script, you can simply download a blank receipt form and, using the sample, fill it out in Word. Such a receipt for payment of the state duty for an individual entrepreneur will be quite equivalent to the one generated on the website of the tax service.
Prepare documents for individual entrepreneur registration for free
The last stage is clear - we go to the bank and make payment at the cash desk, according to the details indicated on the receipt. Part of this receipt with a note from the bank about payment will be given back to you. Here it is important to keep this so-called receipt for submission with the general package of documents when registering an individual entrepreneur with the tax service.
