The strict reporting form is used not only in the process of carrying out the activities of legal entities and entrepreneurs. As an example, which documents relate to BSO, airline tickets, tour packages, receipts, coupons, and subscriptions can be mentioned.
At the same time, it is allowed to issue BSOs as an equivalent replacement for regular cash receipts. Any service provided to the population must be issued with a form.
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After the introduction of recent changes to the legislation, many questions arose related to the new procedure for working with these documents. To organize the process in accordance with the latest changes, you need to understand the new operating rules.
Violation of the procedure for registering BSO entails dire consequences for organizations in the form of penalties and liability.
What it is
The practical significance of a strict reporting form lies in documentary evidence of the receipt of funds as payment for work or services performed to individuals or entrepreneurs. BSO is a complete alternative to a cash receipt, which freed many organizations and entrepreneurs from the need to have a cash receipt and spend money on servicing it.
The use of BSO covers the entire range of services provided: from payment for services to the civilian population to settlements with entrepreneurs who, like ordinary citizens, apply for a certain service to a particular organization.
The exception is payments for services for LLCs and other legal entities. Such clients must make payments by non-cash method, and issuing strict reporting forms to them is unacceptable.
The document preparation process raises many questions. First of all, the organization must be guided by the provisions of Law No. 54-FZ “On the use of cash register systems in calculations”, adopted on March 25, 2003. Article 2 of this law grants the right to approve forms, the procedure for their storage and accounting to the Government of the Russian Federation. Later, in 2008, an explanatory Resolution No. 359 was issued, which approved the procedure for production, use and listed the requirements for document execution.
Federal Law No. 54 of 2003
Different names of forms are acceptable depending on the nature of the service provided. Among the population, the most commonly used forms are receipts, season tickets, train or plane tickets. The design of each form will differ depending on its purpose.
Before the resolution was issued, Russian organizations used forms developed by Rosbytsoyuz in agreement with the Ministry of Finance. Forms like BO-1 or BO-7 were in circulation until their cancellation. The forms are now outdated and cannot be issued.
Form BO-1
Form BO-7
According to Law No. 290-FZ, adopted on July 3, 2016, work with BSO without the simultaneous use of online cash registers is stopped. This ban comes into force in July 2021, and means it is impossible to apply BSO in the future.
Sample strict reporting form with mandatory details
Why do tax authorities want to register strict reporting forms?
Please note that taxpayers (including those using UTII) who provide services to the population are separated by the Law into a separate group and cannot, when making cash payments, issue the same document to the buyer as UTII payers engaged in other types of activities. Such taxpayers may not use cash registers only if clients are issued a strict reporting form. Moreover, this form must be issued not at the request of the client, but without fail for everyone who pays in cash. The procedure for approving the form of strict reporting forms equated to cash receipts, as well as the procedure for their recording, storage and destruction, is established by Government Decree No. 359 of 05/06/08.
By the way, even if you forget for a moment about the absurdity of such wishes of the tax authorities, you can’t help but wonder why such an “extremely necessary” document as an invoice is included in this list. Obviously, tax authorities forget that, firstly, an invoice is a document solely for the purposes of calculating VAT and for no other purposes, and secondly, the printing house may well be on a simplified taxation system. And it would be more logical to add to this list an invoice of form TORG-12 or a certificate of completion of work issued by the manufacturer of strict reporting forms to their customer.
Purchasing methods
Currently, there are several legal ways to obtain and register BSO:
- ordering a ready-made or specially designed form from a printing house;
- purchase ready-made forms in the appropriate stores.
- self-printing through an automated system without the need to register with the tax authority.
A regular printer and the use of a computer to print a strictly reporting form is unacceptable.
If an organization decides to order BSO from a printing house, it should be prepared for certain costs:
- drawing up a layout;
- coordination of details, which can already be printed in advance on the form;
- production of a specific edition.
A special feature of the BSO is that it is assigned a unique number, without the possibility of duplication.
The fastest option for issuing a BSO is to print it after completing the ordered work using equipment that meets the requirements for printing a BSO and or CCP.
Printing is done with protection from access by unauthorized persons, while preserving the individual number and series. Due to the absence of the need to register equipment with the Federal Tax Service, this method is convenient and quick to obtain a document.
Automated system for BSO
Should an automated system for strict reporting forms handle opening and closing shifts? Answer of the Federal Tax Service:
Before the start of settlements using cash register systems, a report on the opening of a shift is generated, and upon completion of settlements, a report on the closure of a shift is generated.
Due to the fact that automated systems for strict reporting forms are cash register equipment used for generating strict reporting forms in electronic form, as well as for printing them on paper, a report on the opening of a shift, and upon completion of settlements - reports on closing Shifts with this system must be formed in accordance with the generally established procedure.
