How to fill out a receipt contract bo 17. Concept and forms. Features of the new BSO

When working without a cash register, it is necessary to use coupon BO-11 (02); the master fills out the coupon upon completion of the provision of services to the client. The tear-off part of the coupon is given to the client, and the data of all coupons used during the shift are recorded in the master’s production record sheet BO-11 (01) in the column “Item number according to the price list.” The number of the cash receipt is entered in the same column when using a cash register. If you have a cash register, form BO-11 (02) is not required. Coupon BO-11 (02) is also used for all types of household services where the BO-9 form is used in the absence of a cash register.

Bo form - 17

Regulatory documents regulating the use of BSO:

Code of Administrative Offenses of the Russian Federation (Article 14.5);
Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register systems when making cash payments and (or) payments using payment cards” (Article 2, 5);
Regulation No. 171 of March 31, 2005 “On making cash payments and (or) settlements using payment cards without using cash registers” (clause 8, 24);
letters of the Ministry of Finance of the Russian Federation dated April 20, 2007 No. 03-01-15/4-114, dated April 4, 2008 No. 03-01-15/4-106.

BSO includes: receipts, coupons, tickets, travel documents, subscriptions and other documents that are intended for payments in cash and (or) using payment cards.

What document confirming the fact of payment should be provided to the client by an individual entrepreneur who does not use a cash register?

Quote (clause 2 and clause 2.1 No. 54-FZ dated May 22, 2003): 2. Organizations and individual entrepreneurs, in accordance with the procedure determined by the Government of the Russian Federation, 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. Approval procedure The forms of strict reporting forms equivalent to cash receipts, as well as the procedure for their recording, storage and destruction are established by the Government of the Russian Federation. 2.1. Organizations and individual entrepreneurs who are taxpayers of the single tax on imputed income for certain types of activities, when carrying out types of business activities established by paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation, and individual entrepreneurs who are taxpayers applying the patent tax system when carrying out types of business activities in respect of which the laws of the constituent entities of the Russian Federation provide for the use of a patent taxation system, and not subject to paragraphs 2 and 3 of this article, can make cash payments and (or) payments using payment cards without the use of cash register equipment, subject to the issuance of the request of the buyer (client) of a document (sales receipt, receipt or other document confirming the receipt of funds for the relevant goods (work, service). The specified document is issued at the time of payment for the goods (work, services) and must contain the following information: name of the document; serial number of the document, date of issue; name for the organization (last name, first name, patronymic - for an individual entrepreneur); taxpayer identification number assigned to the organization (individual entrepreneur) that issued the document; name and quantity of paid goods purchased (work performed, services rendered); the amount of payment made in cash and (or) using a payment card, in rubles; position, surname and initials of the person who issued the document, and his personal signature. (The clause was additionally included on July 21, 2009 by Federal Law of July 17, 2009 No. 162-FZ)

A common situation is that the fact of depositing funds is confirmed only by a cash receipt order, and the counterparty can presumably deny receiving the money in arbitration... Is it possible to appeal to the arbitration court? Or is it impossible to confirm the fact of payment without a cash receipt and there is no legal prospect in the first place?

The Ministry of Finance of the Russian Federation in a letter dated December 4, 2003 N 04-03-11/99 “On the procedure for deducting value added tax” establishes that in the absence of a cash receipt, the taxpayer does not have sufficient grounds to assert that the amount of VAT was actually paid by him, despite availability of an invoice and a receipt for the cash receipt order.

The issue of cash circulation in the Russian Federation in terms of cash posting is regulated, among other things, by the Letter of the Central Bank of the Russian Federation dated October 4, 1993 N 18 (as amended on February 26, 1996) “On approval of the “Procedure for conducting cash transactions in the Russian Federation.” According to paragraph 13 of this letter, which is currently in force, cash is accepted by the cash desks of enterprises according to cash receipt orders signed by the chief accountant or a person authorized to do so by written order of the head of the enterprise. About the receipt of money, a receipt is issued for the cash receipt order, signed by the chief accountant or a person authorized to do so, and the cashier, certified by the seal (stamp) of the cashier or the imprint of the cash register.

Arbitration courts, referring to the above-mentioned non-normative act, in similar cases take the side of the payer.

In the resolution of the Federal Antimonopoly Service of the Volga Region dated 09.08.2010 N A55-30723/2009, the court rejected the inspectorate’s arguments about the unconfirmation of the taxpayer’s expenses for

cash receipt order

payment for products in cash due to the fact that there are no cash receipts. The court indicated that cash register receipts are not the only document confirming cash payments. In accordance with paragraph 13 of the Procedure for conducting cash transactions in the Russian Federation, approved by the Central Bank of the Russian Federation on September 22, 1993 N 40, a receipt for a cash receipt order is also a document confirming the fact of depositing cash into the counterparty's cash desk. The same position is taken by the FAS of the Central District in its Resolution of October 28, 2009 N A62-5298/2008, by the FAS of the Far Eastern District in its Resolution of January 30, 2008 N F03-A80/07-2/6039 and other courts.

It follows from the above that in order to confirm in the arbitration court the fact of payment for goods, depositing cash into the cash register of the enterprise, it is not necessary to have a cash receipt; only a cash receipt order is sufficient. Similarly, a receipt confirming receipt of funds proves receipt of funds.

If the reader is interested in the entire set of documents that must be submitted to the arbitration court for debt collection, then I wrote about this in the corresponding article. From this article you can understand without which documents applying to arbitration is inappropriate.

Standard forms of BSO

The copy has a special area for sketching. The second copy (receipt) is handed over to the customer and serves as the basis for receiving the finished product and assessing the quality.

Attention

The third copy (copy of the receipt) is attached to the cash report to record revenue. In addition, this copy has a warranty card, which is given to the customer.

Form BO-11 Form BO-11 (01) is used to record hairdressing salon services for each performer in men's and women's salons, beauty, manicure and pedicure rooms. “Production accounting sheets” are filled out daily by the foreman and are used to monitor the receipt of revenue, pay wages to performers and write off consumed materials. The cashier checks the accuracy of the recording of the cost of services and signs in the appropriate box. Production accounting sheets are recorded daily in the “Cashier's Report”.

Form bo-18 strict reporting form - sample filling

InfoResolution No. 359 allows you to include in the structure of the BSO other information that reflects the features of the provision of services in certain business segments. Form BO-18 (“Receipt-agreement for services of motels, campsites, hotels”) is used by companies that:

directly provide services for the provision of hotel accommodations;
are intermediaries between such firms and their clients.

Let's consider the features of its structure.

2. Important Information about the document: name, 6-digit number and series. 3. Information about the service provided, as well as about its recipient: I.O.

What is the BO-18 form?

The form of BSO under consideration is unofficial, but has become very widespread among Russian companies. It was proposed by the private organization Rosbytsoyuz in 2008, along with several dozen other BSO forms developed for various sectors of the economy. These forms were approved by order of Rosbytsoyuz dated June 30, 2008 No. 14.

Rosbytsoyuz initiated the development of BSO forms in order to implement the Decree of the Government of the Russian Federation dated May 6, 2008 No. 359, which approved the rules for organizing payments between entities providing services and their clients without the use of cash register equipment. The legality of using the forms proposed by Rosbytsoyuz was also recognized by tax authorities (letter of the Federal Tax Service of the Russian Federation for the Krasnodar Territory dated December 10, 2008 No. 23-12/31467-472).

Thus, all forms proposed by Rosbytsoyuz comply with the requirements of Resolution No. 359. In particular, they are supposed to reflect (clause 3 of Resolution No. 359):

name of the form, its number and series;
name of the service provider;
addresses of the company, its TIN;
type of service provided, its cost;
the actual amount of payment for the service provided;
dates of settlement with the client and execution of the form;
Full name of the employee of the supplier company, his signature, and, if available, his seal.

Resolution No. 359 allows you to include in the structure of the BSO other information that reflects the characteristics of the provision of services in certain business segments.

Form BO-18 (“Receipt-agreement for services of motels, campsites, hotels”) is used by companies that:

directly provide services for the provision of hotel accommodations;
are intermediaries between such firms and their clients.

Let's consider the features of its structure.

Printing “mustprint”

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.

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, F.I.

Can a paid receipt be considered a written contract signed by the consumer?

Answer

The answer to the question is current as of the date on which it was given.

In accordance with Art. 432 of the Civil Code of the Russian Federation, an agreement is considered concluded if an agreement is reached between the parties, in the form required in appropriate cases, on all the essential terms of the agreement. An agreement is concluded by sending an offer (offer to conclude an agreement) by one of the parties and its acceptance (acceptance of the offer) by the other party.

According to Art. 435 of the Civil Code of the Russian Federation, an offer is recognized as a proposal addressed to one or several specific persons, which is quite specific and expresses the intention of the person who made the offer to consider himself to have entered into an agreement with the addressee who will accept the offer. The offer must contain the essential terms of the contract.

According to Art. 438 of the Civil Code of the Russian Federation Acceptance is the response of the person to whom the offer is addressed about its acceptance. The performance by the person who received the offer, within the period established for its acceptance, of actions to fulfill the terms of the contract specified in it (shipment of goods, provision of services, performance of work, payment of the appropriate amount, etc.) is considered acceptance, unless otherwise provided by law, other legal acts or not specified in the offer.

In this case, the provisions of Art. 434 of the Civil Code of the Russian Federation, which establishes that an agreement in writing can be concluded by drawing up one document signed by the parties, as well as by exchanging documents via postal, telegraphic, teletype, telephone, electronic or other communications that make it possible to reliably establish that the document comes from parties to the contract. The written form of the agreement is considered to be complied with if the written proposal to conclude an agreement is accepted in the manner prescribed by paragraph 3 of Article 438 of this Code.

Thus, as follows from the above rules, payment by the customer of the receipt can be considered compliance with the written form of the contract if there is confirmation that the offer has been sent to the customer.

According to Art. 437 of the Civil Code of the Russian Federation, an offer containing all the essential terms of the contract, from which the will of the person making the offer is discerned, to conclude an agreement on the conditions specified in the offer with anyone who responds, is recognized as an offer (public offer).

Typically, a public offer is characterized by its public placement, i.e. publication in local media or on the Internet, which indicates the will of the person who posted the offer in this way to conclude an agreement with any person who responds to it.

In banking practice, public offers in the field of issuing and servicing credit cards have become widespread. At the same time, established judicial practice considers the actions of a person who received a credit card and used it in accordance with the rules for the provision of services posted on the Internet, concluding a loan agreement in writing. Similarly, the actions of telephone line users when dialing a number are regarded as concluding an agreement on the terms of a published public offer (if the consumer dialed the number 8 and the telephone number, it means they have entered into an agreement for the provision of telephony services).

Thus, the fact of payment of the receipt by the consumer can be regarded as the conclusion of an agreement in writing if there is information about the sending of an offer to the consumer or the public offer is published in local media or posted on the Internet.

Managing Partner A.A. Maslov

10.05.2011

Form bo-17 for travel agency

Minor shoe repairs in the presence of the customer are drawn up on form BO-9 “Cash sheet for receipt of revenue”, and the customer is given a tear-off part of form BO-11 (02) or a receipt from a cash register. Form BO-3 Form BO-3 is used when placing orders in photographs, washing clothes, renting items for hourly use, as well as all types of repair work that do not require the use of materials.

Issued by the receiver in three carbon copies. The first copy (work order - order) accompanies the order in production and is used for payroll. The second copy (receipt) is issued to the customer.

instructions for filling out and using strict reporting forms

On the reverse side of this copy, notes are made about payment for the extension of the period, additional payment for damage to rental items and their repair. In case of repeated or subsequent additional payment, a cash receipt order is issued, the number of which is indicated in the upper right part of the back side of the form.

The tear-off stub of the obligation - receipt is registered in the accumulative sheet of receipt and delivery of revenue and, together with it, is transferred to the accounting department. The rental of items for hourly use is documented on a cash register using the BO-9 form with the issuance to the customer of a receipt from a cash register or a tear-off part of the BO-11 form (02). It is also possible to use the BO-3 form, depending on the mass scale of the service and the location of the rental point.

Application of BSO

Quote (Anastasia_Nastya): LLC, using the simplified tax system (income), provides legal services to the population and issues receipts - an agreement in the Bo-17 form. The previous accountant lost her receipts for the year, there is nothing, a blank sheet. Lawyers with the conclusion of a new contract stamp these receipts one by one

What do they mean by stamping - they put down the numbers themselves? Are they not printed in a typographical way? Read PP No. 359 dated May 6, 2008 (as amended): 3. The document must contain the following details, except for the cases provided for in paragraphs 5 - 6 of these Regulations: a) name of the document, six-digit number and series; b) name and legal form - for the organization; last name, first name, patronymic - for an individual entrepreneur; c) location of the permanent executive body of the legal entity (in the absence of a permanent executive body of the legal entity - another body or person entitled to act on behalf of the legal entity without a power of attorney); d) taxpayer identification number assigned to the organization (individual entrepreneur) that issued the document; e) type of service; f) the cost of the service in monetary terms; g) the amount of payment made in cash and (or) using a payment card; h) date of calculation and preparation of the document; i) position, surname, name and patronymic of the person responsible for the transaction and the correctness of its execution, his personal signature, seal of the organization (individual entrepreneur); j) other details that characterize the specifics of the service provided and with which the organization (individual entrepreneur) has the right to supplement the document. 4. The document form is printed or generated using automated systems. A document form produced by printing must contain information about the manufacturer of the document form (abbreviated name, taxpayer identification number, location, order number and year of its execution, circulation), unless otherwise provided by regulatory legal acts on the approval of forms of such document forms. Check that your forms are in order.

Quote (Anastasia_Nastya): and they are not tied to the cash register in any way. The director said to systematize this whole thing.

Are you filling out the form in one or two copies? There must be at least two: one for the client, one for the accounting department.

Quote (Anastasia_Nastya): 1) Do they need to be written out at all, or can we get by with just receipt orders?

You need to write it out. A standard receipt for the PKO will not be enough, only with a cash receipt (but together with the BSO, there is definitely no need for each client to issue a receipt order).

Quote (Anastasia_Nastya): 2) If they need to be written out, then how should they be reflected at the cash register? Should I make a receipt based on the receipt-agreement?

Take the total revenue for the day. The justification for the amount will be the second copies of the BSO (list their numbers as appendices to the PKO). The forms themselves need to be taken into account in the BSO accounting journal.

How to fill out a service agreement?

The following mandatory information is included in the service agreement:

Date and city of conclusion of the contract.
Data of the customer and contractor: full name, passport details, residential addresses. Legal entities indicate their details, as well as who acts on their behalf and on what basis.
The subject of the contract indicating the services that the contractor is obliged to provide, their timing and cost (or links to applications where this information is indicated).
Rights and obligations of the customer and contractor
Information about the cost of work and the procedure for making payments between the customer and the contractor.
Information about the procedure in which services will be accepted.
Information about the responsibilities of the parties.
Information on resolving disputes between the customer and the contractor.
Information on the procedure for concluding and terminating the contract, and the duration of the contract.
Other important information regarding the essence of the contract.
Details and signatures (seals) of the parties.

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In what cases is it compiled?

A service agreement is drawn up when the contractor is ready to undertake obligations for the performance of certain services, and the customer is ready to pay for them on time and in full. It is personal in nature and serves as official confirmation of the agreement.

Who can be a participant

The parties to the agreement can be both individuals and legal entities. There are service agreements between:

legal and natural person;
individuals;
legal entities.

In what cases is

A contract for the provision of services is concluded if:

the contractor undertakes to perform the service on his own, and not to involve someone from the outside for this;
the result obtained after the contractor fulfills his obligations under the contract does not have a material form.

BSO forms

In accordance with Federal Law No. 54-FZ On the use of cash register equipment when making cash payments and (or) payments using payment cards and Decree of the Government of the Russian Federation of May 6, 2008 No. 359 “On the procedure for making cash payments and ( or) settlements using payment cards without the use of cash register equipment,” enterprises, organizations and individual entrepreneurs have the right to use strict reporting forms instead of cash register equipment when they provide services to the public. Unified strict reporting forms for cash payments to the population for services rendered without the use of cash register equipment (CSR) were developed by the ANO Craft Academy in accordance with the Decree of the Government of the Russian Federation of May 6, 2008 No. 359 “On the procedure for making cash payments and (or) settlements using payment cards without the use of cash register equipment,” the specifics of the sphere of consumer services, handicrafts and other paid services, legal requirements, both in terms of financial and civil relations, i.e. are a receipt of payment, and at the same time confirm the conclusion of a paid agreement with the consumer. BSO was approved by the Order of the Association of Employers "Rosbytsoyuz" dated June 30, 2008. Strict reporting forms BO-1 - BO - 18, K-7 are a written form of the agreement between the consumer and the performer of services (works) related to household and other services. Table 1 shows a list of “Unified strict reporting forms for cash payments to the population for services rendered without the use of cash register equipment” available. Table 2 shows a list of strict reporting forms approved by order of the Ministry of Finance of the Russian Federation and registered with the Ministry of Justice of the Russian Federation.

List of “Unified strict reporting forms for cash payments to the population for services rendered without the use of cash register equipment”

The specified work is of a scientific and applied nature, registered in the Russian Authors' Society and confirmed by the Certificate of the Russian Authors' Society dated 09/02/2008. No. 14172 When purchasing a BSO: - for individual entrepreneurs, TIN number, registration address; — for organizations, director (with seal) or power of attorney.

Name of the strict reporting form/number of receipts in the book/

BO-1 “Receipt-agreement for services for the repair and production of household items and things” / 25 X 3 (carbon copy)

Tailoring and major repairs of hats/Major repairs and tailoring of table and bed linen, blankets, covers, awnings, curtains, draperies, etc./Repair of household radio-electronic equipment/Repair of telephone sets, radiotelephones, cell phones/Radio services/ Services electronic communications/ Internet services/ Cable television services/ Repair of household machines/ Repair of household appliances/ Major repairs and production of metal products/ Installation of antennas/ Furniture manufacturing/ Large and medium-sized furniture repairs/ Repair of housing and other buildings/ Construction of housing and other buildings/ Medium repair of cars, trucks and buses, motor vehicles, bodies, working parts, equipment and accessories of special and specialized vehicles, road construction machinery and equipment/ Manufacturing and repair of wooden boats; provision of individual (not comprehensive) services for organizing funerals: manufacturing fencing, making coffins, wreaths, artificial flowers, making graphic portraits on monuments, etc.

BO-2 “Receipt-agreement for shoe repair and sewing services” / 25 X 3 (carbon copy)

Large and medium-sized shoe repair/Shoe tailoring, Shoe painting/Other shoe repair services, Felted shoe making

Medium and minor repairs of clothing, fur, leather goods, hats, textile haberdashery, knitwear/ Maintenance, installation, adjustment of household radio and television equipment, antennas, household cars, household appliances/ Watch repair/ Minor repairs and manufacturing of metal products/ Minor repairs furniture/ Other services for the repair and manufacture of furniture self-service laundries/ Other services provided in the repair and construction of housing and other buildings/ Maintenance and minor repairs of cars, trucks and buses, motor vehicles, bodies, working parts, equipment and special equipment and specialized vehicles, road construction machines and equipment/ Other services for the maintenance and repair of motor vehicles/ Services of photography studios, photo and film laboratories/ Freight forwarding services/ Services for the repair and charging of gas cylinders/ Services for processing agricultural products and gifts forests/ Toy repair, repair of tourist equipment and inventory/ Wood sawing/ Production and printing of business cards and invitation cards/ Binding, stitching, edging, cardboard work/ Post-dressing work (wigs, hairpieces, hairpieces)/ Hourly rental of sports, tourism, games items , bicycles, boats / Rental of houses and tents in recreation areas / Rental of halls of civil ceremonies / Computer services and related services, incl. for programming, repair of computer equipment, rental, etc./ Provision of individual (not comprehensive) services of a funeral ritual organizer, embalming, grave care, etc./ Services for the production, sale and rental of ritual accessories/ Equipment services apartments / Apartment cleaning services: cutting glass and mirrors, artistic glass processing.

BO-4 “Receipt for contract for tailoring and clothing repair services” / 25 X 3 (carbon copy)

Major repair of sewing, fur and leather products/ Large and medium repair of knitted products/ Sewing of sewing, fur and leather products and textile haberdashery products/ Sewing and knitting of knitted products

details, please. What kind of receipt is that even the master can’t figure it out? Hello, the fact is that all my friends use cash registers and strict reporting forms are not a problem. When paying a client, I need to give him a BO-1 instead of a cash receipt + my receipt for accepting the device for repair. In BO-1 there is a lot of writing, it is necessary to indicate spare parts, etc. and so on. Is it possible to simply indicate the type of repair and cost without any spare parts? I have UTII and in my work they recommend BO-1, but is it possible BO-Z?

Hello, the fact is that all my friends use cash registers and strict reporting forms are not a problem. When paying a client, I need to give him a BO-1 instead of a cash receipt + my receipt for accepting the device for repair. In BO-1 there is a lot of writing, it is necessary to indicate spare parts, etc. and so on. Is it possible to simply indicate the type of repair and cost without any spare parts? I have UTII and in my work they recommend BO-1, but is it possible BO-Z?

(BSO) can only be used when providing services, but not when selling goods. The strict reporting form can be produced not only by printing, but also using automated systems (letter of the Ministry of Finance of Russia dated August 22, 2008 No. 03-01-15/10-303). Today, organizations are given the right to independently choose how they will produce BSO. Clause 4 of the Regulations, approved by Decree of the Government of the Russian Federation dated 05/06/08 No. 359, provides two options: either printed in a printing house, or generated using automated systems. If an enterprise decides to print strict reporting forms in a printing house, then such a form, in addition to the required details, must also contain information about the manufacturer: abbreviated name, tax identification number, location, order number, year of execution and circulation (clause 4 of the Regulations approved by the resolution Government of the Russian Federation dated 05/06/08 No. 359). If an enterprise prefers to print BSO independently, then this can only be done using so-called automated systems. Moreover, the document establishes several requirements that must be complied with when using these systems (clause 11 of the Regulations approved by Decree of the Government of the Russian Federation dated May 6, 2008 No. 359). Firstly, such a system must certainly be protected from unauthorized access, as well as identify, record and store all transactions with the document form for at least five years. Secondly, when issuing a document, it is necessary to ensure the uniqueness of the number and series of the form. Thirdly, the automated system must, upon request from the tax authorities, provide information about the documents issued. On the territory of the Russian Federation, for example, “ATRON AS-01” (certificate of conformity No. ROSS RU. AYA46.B13158) can be used as one of such automated systems. It fully complies with the requirements of the Regulations approved by Decree of the Government of the Russian Federation dated May 6, 2008 No. 359. Regardless of the form of production, the document must contain the following details: a) name of the document, six-digit number and series; b) name and legal form (for the organization); last name, first name, patronymic (for an individual entrepreneur); c) location of the permanent executive body of the legal entity (in the absence of a permanent executive body of the legal entity - another body or person entitled to act on behalf of the legal entity without a power of attorney); d) taxpayer identification number assigned to the organization (individual entrepreneur) that issued the document; e) type of service; f) the cost of the service in monetary terms; g) the amount of payment made in cash and (or) using a payment card; h) date of calculation and preparation of the document; i) position, surname, name and patronymic of the person responsible for the transaction and the correctness of its execution, his personal signature, seal of the organization (individual entrepreneur); j) other details that characterize the specifics of the service provided and with which the organization (individual entrepreneur) has the right to supplement the document.

I have BO-3 (ordered from a local printing house)

No comments yet!

In our accounting services center you can purchase the following strict reporting forms bo-1 receipt-agreement for services for the repair and production of household items and things x 250.

BSO form for providing services to the public

The letter of the State Tax Service of Russia dated March 31, 1998 No. VK-6-16/210 contains the procedure for filling out strict reporting forms for all types of household services. Whether services belong specifically to household or other services is determined according to the service classifier (OKUN).

When providing household services, strict reporting forms from BO-1 to BO-14 are used. Each form has some filling features. So, for example, if an entrepreneur provides services for sewing or major repairs of clothing, then the BO-4 form is used. The form is filled out in duplicate using carbon copies.

If an entrepreneur rents out items, then the BO-6 form is used - an obligation-receipt. A receipt form for payment for services is filled out in 2 copies (the first is kept until the rental items are returned, and the second is given to the client).

The form is filled out by the receiver in clear, legible handwriting; no corrections to the form are allowed. A damaged or incorrectly completed document form is crossed out and attached to the document form accounting book for the day on which it was issued.

Records of document forms produced in the printing house are kept in a special form book according to their names, series and numbers. The sheets of such a book are numbered, laced and signed by the head and accountant of the company or individual entrepreneur, and also, if available, sealed.

It is necessary to remember the shelf life of the forms: they are stored for at least five years. To store BSOs (copies of forms, forms’ counterfoils) must be packed in specially sealed bags. When the storage period for the forms ends (but not earlier than a month has passed since the date of the last inventory), these documents are written off on the basis of an act of destruction (the document is drawn up by a commission formed by the head of the company).

Receipt for payment for services (sample):

Work order and receipt. Form BO-3

Home strict reporting forms strict reporting forms (hotel business) BSO for hotels form bo-18. Form bo-17 is used to provide a wide range of household services of a non-productive nature and other paid services provided under a paid contract that do not require the separation of consumable materials from the service or individual stages of the technology for its provision.

Form bo-17 is used to provide a wide range of household services of a non-productive nature and other paid services provided under a paid contract that do not require separation from the services of saunas, massages, hydrotherapy procedures, rituals, incl. Password confirmation your email address contact phone number optional enter the result amounts in numbers, the password must consist of no less than 3 characters and no more than 15. You can order printing of a similar strict reporting form with modifications that meet the specifics of your organization. When ordering a BSO based on our sample, make sure that it really complies with all legal requirements that are relevant to the specifics of your activity.

The receipt-contract form is produced in a6 format (105×148 mm) and consists of 2 layers. In our accounting services center you can purchase subsequent forms of serious reporting bo-1 receipt-contract for services for the repair and production of household items and things x 250. products are purchased at different times at different costs from different suppliers. Accountants usually keep track in the 1c program; a printing format is provided there. When printed, accordingly, 6 lines of the second quarter do not fit on the sheet.

filling standard, ordinary, form bo-3 bo - 17 receipt-contract for paid provision of services in accordance with the Civil Code of the Russian Federation, ordinary, form. The date at the top of the document is the date the contract was concluded or the date the funds were deposited. standard form for serious reporting, printed in our printing house. Serious reporting forms, form bo 18, form bo-18 - filling procedure. All sum characteristics in the 2-personal income tax declaration form are reflected in rubles and kopecks through a decimal point, with the exception of tax amounts.

Registration procedure

An invoice agreement is drawn up on A4 format sheet. At the top, information about the buyer and seller is written down (full name, tax identification number, bank account number of the recipient's bank). Then the main information about the services (cost, quantity and name, price). Next on the sheet are the terms of the contract listed in a list (the main essence).

An invoice agreement is a simplified form of a document, so it is not necessary to specify the conditions for performing work in a unified format. You can write by hand, in free form. In addition to the basic conditions, provide additional information. For example, the procedure for paying fines, force majeure.

The document has its own number and is supported by the date of the relationship and the signatures of the parties.

Attention! It is important to write the name of the document correctly - an invoice-agreement, and not just an invoice or an agreement. If signed by the contractor unilaterally, it will constitute an offer. If there are two parties, then it begins to act as a full-fledged agreement.

About the features of compilation on video:

The main thing is to compose a document in two parts:

Invoice (plate). Reflect the quantity, description, cost of the items in the transaction. Support what is written with signatures and seals from the manager entering into the agreement.
An agreement indicating the essential conditions, the subject of the transaction, deadlines for implementation, names of participants (contractor and customer).

If the invoice agreement is drawn up by an entrepreneur and a legal entity, it is signed by the official head of the company or organization. Next to the signature are the details of the document. If the execution of an offer is envisaged, then only the contractor signs the document with his details.

The registration procedure and requirements are predetermined by the Civil Code of the Russian Federation. You can learn more from chapters 27-29.

BSO receipt-agreement for services bo-17 forms bo-17 buy bo-17

The 2nd copy (1st copy of the receipt-contract) is transferred to the client and. Online cash register kkt kkm form bo-18 of the serious reporting form - the standard of filling. Bo - 17 - a selection of samples of serious reporting forms using a standard form. And your husband, as I understand it, works with organizations and individual entrepreneurs. Personally, I have never printed the book, but if I had to, I would print it as is, but on each side of 1 sheet. To the standards of the BSO bo-17 forms from our gallery, according to the standard bs0165 of the serious reporting form. There are many small details that you can figure out on your own, but it’s even nicer when all this is clearly explained. A standard receipt for the PCO will not be enough, only with a cash receipt, but together with the BSO, there is definitely no need for each client to issue a receipt order. Standard forms of serious reporting forms. best post of the month standard form bo 18, standard documents (forms, forms, contracts) - download. And I had a question: am I filling out this receipt-contract correctly, following the previous accountant?

The second copy (a copy of the safekeeping receipt), after filling out a cash order in it, which is the basis for receiving a storage fee from the deliverer at the time of acceptance of things, is used by the accounting department to compile analytical accounting registers. The third copy (inventory of things) is stored along with things (jewelry) in the storeroom until it is released from safekeeping. When a coupon arrives at the storeroom, the storekeeper finds the items and takes them to the checkout controller.

How to fill out a receipt contract bo 17

It is possible to use such a form only when providing various types of services to the population, i.e. BSO cannot be used between organizations, and in relation to the sale of goods, the use of BSO is also prohibited. The receipt is the second copy, which is issued to the customer and remains with him for confirmation. When immigrating to Kazakhstan under an employment contract, registration is issued for the duration of its validity. Samples of paperwork for providing military personnel with service living quarters 8 2. 2nd copy The 2nd copy of the contract receipt is used to account for revenue.

Depending on the purpose, the forms may vary slightly . The receipt for payment for services (you will find a sample at the end of the article) must contain the following details:

Name, receipt number (consists of 6 characters), series;
Name of the contractor (if this is an organization, then the name and legal form, if an individual entrepreneur, then the details of the entrepreneur);
The form also contains information about the location of the service provider and the TIN assigned to the taxpayer;
Type of service provided;
The form of receipt for payment for services must contain the cost of the service and the method of payment (cash or bank transfer);
The date when the calculation was made and when this document was drawn up;
The service payment receipt form (BSO) contains an indication of the person who is responsible for filling out the form, his signature, and the company seal (if any).

If you plan to install a terminal solely to accept payments for purchases in your store, then in fact this will only change the form of payment for purchases (payments through the terminal are equivalent to non-cash payments), so you need a bank account.

Form bo-17 is used to provide a wide range of household services of a non-productive nature and other paid services provided under a paid contract that do not require the separation of saunas, massages, ritual hydrotherapy procedures, incl.

The typographic form of the receipt-contract also contains information about the organization that printed this document, order number, date, circulation. According to the Decree of the Government of the Russian Federation dated May 6, 2008 No. 359, this primary accounting document, independently developed but containing all the necessary details, is allowed to be used when making payments for hotel services without the use of cash register systems.

A standard receipt for the PCO will not be enough, only with a cash receipt, but together with the BSO, there is definitely no need for each client to issue a receipt order.

Bo form - 17

Issued in 3 copies. A special feature of the use of this form is the registration of work on the repair of household appliances and cars (hereinafter referred to as devices) carried out in a hospital setting: when the device is accepted for repair, the estimated cost of repair is determined, and a partially completed form with reference data of the product and the customer is sent: the first copy (work order) - order) and the second copy (receipt) - for production and in the future used: the first copy for accounting for revenue and calculating wages to workers performing the work, and the second for writing off material assets spent on repairs and assessing quality; the third copy (copy of the receipt) with partially filled in details is transferred to the customer as confirmation of the delivery of the product for repair.

Standard forms of BSO

On the third copy in a special area there is a warranty card, which is issued to the customer for a certain period in accordance with the Rules for Consumer Services. When providing repair work at home, all three copies of form BO-1 are filled out as carbon copies. The use and purpose of the copies is the same as for repairs in a hospital setting.

Form BO-2 Form BO-2 is used when placing orders for the manufacture, large and medium repair of shoes. Issued by the receiver in three carbon copies. The first copy (work order - order) accompanies the order in production and is used for payroll.

This same copy has special coupons that are glued to the shoes to ensure safety. The second copy (receipt) is issued to the customer.

Form bo-18 strict reporting form - sample filling

O., 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 07/01/2018, the use of BSO will be possible only if they are 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.

Printing “mustprint”

Attention

Samples of BSO by type of service BSO BO-17 (BSO Receipt-Agreement). The strict reporting form BO-17 is both a receipt form for payment for services and an agreement. The form can be produced in A5 and A6 formats Samples BSO BO-17.

Any changes can be made to the samples of BSO BO-17 forms from our gallery, at your request. Preparing a layout (including based on your sketch or sample) will not take much time and will be absolutely free for you. The prices on the website are correct. No additional surcharges. You will get exactly what you want for the price you see HERE. © Website design.

Form bo-17 for travel agency

Add to FavoritesSend by mail BO-18 is a strict reporting form that was developed by a non-state structure, but in terms of the scale of application it is comparable to many official BSO forms. What are the features of filling it out? What is the BO-18 form? Form BO-18: document structure Where can I obtain the strict reporting form BO-18? Results What is the BO-18 form? The form of BSO under consideration is unofficial, but has become very widespread among Russian companies. It was proposed by the private organization Rosbytsoyuz in 2008, along with several dozen other BSO forms developed for various sectors of the economy.

These forms were approved by order of Rosbytsoyuz dated June 30, 2008 No. 14.

instructions for filling out and using strict reporting forms

TYPICAL FORM: BO-17

All
BO-1
BO-2
BO-3
BO-4
BO-5
BO-6
BO-9

BO-10 dm
BO-11
BO-12
BO-13
BO-14
BO-17
BO-18
TOUR-1

Pledge ticket
A-7
K-7
KO-1
Ticket
0504510
Form 10

Standard form BO-17 Form BO-17 is not mandatory for use. Each organization or individual entrepreneur that uses strict reporting forms must develop its own BSO for its work. But, of course, you can take the old BO-17 form as a basis, simplifying it and rebuilding it to suit your needs. The form is used to pay the population for services: saunas, massages, hydrotherapy procedures; ritual, incl.

Strict reporting forms ~ page 17 ~ RION Printing House

Strict reporting forms (SRF) - are used in the work of organizations and individual enterprises to organize accounting for the receipt of funds for services rendered without using a cash register. The production of strict reporting forms, as well as their use, is regulated by Decree of the Government of the Russian Federation No. 359 of 05/06/2008, as well as a number of other letters and decrees.

Standard forms, for example, BO-3, BO-1, etc., are no longer officially used today. You yourself need to develop your own form of strict reporting form, convenient for your work. But you need to take into account that the form must contain a number of mandatory details, as well as detailed output data from the printing house that produced the form.

Catalog of strict reporting forms for various types of activities

To make it more convenient for you to decide on the form parameters, we suggest looking at some of the forms that we have printed previously. Here, of course, only a small part of the printed BSOs is presented. Please note that the forms in the samples are classified by type of activity based on the information we received from customers. You can order a similar form for yourself or develop a completely different one.

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To find a layout by name or form number, please use the site search form at the top of the page.

Total BSO found: 624

In our printing house you can order strict reporting forms (SRB). We will prepare a layout, print, number and deliver. You cannot buy ready-made BSOs, because by law they must contain a number of individual parameters: your details, printing house output data, series and number, etc. Therefore, we print each edition individually, putting the necessary information on the forms.

Numbering of rows and seats on tickets

To the attention of theaters, cinemas and other institutions where it is necessary to put row numbers, seats, prices on tickets, which change and depend on each other - we do it! The numbering is applied digitally, which allows you to obtain results in a short time, which is often important when organizing various events.

The most popular are BSOs based on forms that were used before 2009, such as BO-1, BO-4, BO-11, BO-3. You can print BSO approved by a special resolution for pawnshops - a deposit ticket and a safety receipt. In the activities of travel agencies, the TUR-1 form or otherwise called a tourist voucher is used. Although today such forms of forms as an outgoing cash order, a cash receipt order or a sales receipt do not belong to strict reporting forms, the same technologies are used in their production: offset printing, numbering. The RION printing house prints BSO in full compliance with the legislation of the Russian Federation.

On our website you will find various forms used in business activities by both individual entrepreneurs and organizations of various forms of ownership. You can download strict reporting forms from our website and modify them for your type of activity.

BSO can be printed both on plain (white or colored paper) and on self-copying paper in several layers. Self-copying forms are the most popular. Additional finishing is widely used, for example, gluing or stitching into books, perforation. Format and colors - any. Don't forget to add your details and logo to the form.