Home • Blog • Online cash registers and 54-FZ • BSO - Strict reporting form under 54-FZ.
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.
Addition of BSO details
When using the BSO before July 1, 2021, should we supplement the BSO form with mandatory details in accordance with Art. 41 of Law No. 54-FZ or can our organization issue old-style BSOs before July 1, 2021? Answer of the Federal Tax Service:
Organizations and individual entrepreneurs can carry out cash payments and (or) payments using payment cards without the use of cash register equipment in the case of providing services to the population, provided that they issue the appropriate strict reporting forms.
Documents equivalent to cash receipts, intended for making cash payments and settlements using payment cards without the use of cash registers in the case of providing services to the population, are issued on the BSO. According to clause 3 of the Regulations (approved by Decree of the Government of the Russian Federation dated 05/06/2008 No. 359), the document must contain the following details, except for the cases provided for in clauses. 5-6 Provisions:
