New receipt for payment of housing and communal services: sample 2021

The receipt in form 0504510 refers to strict reporting forms. In fact, it replaces the receipt issued when using cash registers. Receipts can be used in their activities by both individual entrepreneurs and organizations, regardless of what area of ​​business they operate in. This type of receipt is in demand not only in commercial, but also in the public sector.

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What is a strict reporting form

A strict reporting form , or BSO for short, is a document proving the transfer of funds from the consumer to the service provider. 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.

It is worth noting that strict reporting forms can be either in a strictly established form (receipt 0504510 refers to them), or in the form of templates developed individually (they must be registered in the company’s accounting policies).

At printing houses, strict reporting forms are issued in series, which contain a certain number of copies arranged in a strictly established chronological order (in the same order, the forms must subsequently be registered in a special enterprise accounting journal).

Receipt for payment of utilities

A law on a single receipt for payment of housing and communal services may be adopted in Russia. They consider it wrong that instead of one receipt, Russians receive several from different utility providers. This became especially widespread after residential property owners began to switch to concluding direct contracts with resource supply organizations, the publication clarifies. At the same time, the authors of the bill note that data about the same consumer in different payment cards often differ greatly.

Procedure for using the receipt

When implementing any service, filling out the receipt form 0504510 is the final step. Initially, an organization or individual entrepreneur provides a service to the consumer, after which the client or customer transfers money to an employee authorized to act on behalf of the company (usually either the direct executor of the order, or an accountant or cashier). Then the data on the funds received, along with other mandatory information, is entered into the receipt.

Next, information about the receipt is entered into the payment document register, indicating the form number, the person who paid for the service, and the amount of the paid amount.

It should be noted that the preparation of the receipt should be treated very carefully, errors must be avoided when filling it out, and it is imperative to clearly, in chronological order, enter data on all issued receipts into the journal of document forms.

Otherwise, in the event of a sudden tax audit, failure to comply with these rules may lead to serious penalties from supervisory authorities.

How to pay housing and communal services

Consumers are required to pay utility bills on time. If this is not done, debt will accumulate, which may ultimately lead to the cessation of some services to the apartment. The housing and communal services receipt, in addition to the amount payable, contains certain data. It is often difficult for consumers to understand what exactly they are paying for. Dear readers! Our articles talk about typical ways to resolve legal issues, but each case is unique. If you want to find out how to solve your particular problem, please use the online consultant form on the right or call the numbers provided on the website.

Rules for registering a journal for recording strict reporting forms

The journal, as well as the receipts themselves, must be kept in a strictly defined order. But first, it should be noted that it can be created within the enterprise according to an individual sample (in this case, its template must be approved in the accounting policy of the organization), or it can be purchased at a specialized store of forms.

The sheets of the journal must be numbered, laced and signed by the chief accountant of the company, as well as its director. It is not necessary to certify the journal with a seal, since starting from 2021, the use of seals and stamps in the activities of organizations does not apply to the requirements of the law. Receipts must be entered in it in strictly chronological order, without omissions or blots.

Utility bills in 2021

The usual amenities of modern people are home heating, water, gas and electricity. These resources are provided to citizens by various organizations and public utility enterprises. Payment for consumption is calculated through a special document at the place of consumption of energy resources. Previously, a separate payment was issued for each utility service, which led to confusion and loss of time from staying in long queues. With the advent of a uniform receipt, the task of depositing money has become simpler. What kind of form this is and what its features are, the reader will find out in this article. There are no requirements for the form and content of a receipt for utility services approved by legislative acts.

Rules for filling out a receipt

Receipt form 0504510 belongs to the category of unified and mandatory for use. As mentioned above, it is an analogue of a cash receipt, so it must contain the following information:

• name of the organization or information about the entrepreneur,
• actual and legal addresses of the company,
• date of issue,
• information about the consumer (including data from an identity document),
• the exact amount reflecting the cost of the service.

If any errors were made when entering information, there is no need to try to correct them, since crossing out, blurring, etc. adjustments in strict reporting forms are absolutely unacceptable. In such cases, the document is considered irreparably damaged; it should be crossed out and deposited in the same manner as for correctly executed forms. At the same time, information about it is also entered into the journal of payment documents with a note that the form was damaged.

How to receive funds

Reception is accompanied by compliance with the following procedure:

• 
  The cashier accepts cash one by one, carefully counting each bill

• money is recalculated so that the depositor can see all the manipulations
• The PKO is signed only if the amount specified in the order corresponds to the funds actually received

Acceptance of finance from third-party organizations or from one’s own employees is carried out by order.

The procedure is carried out according to predetermined regulations. You can learn more about the procedure by studying legislative acts and regulatory documents.

If, after recalculation, a shortage of deposited funds is discovered, the cashier offers to deposit the missing portion to the depositor. If an excess is detected, the cashier returns the excess portion. If the depositor refuses to compensate for the shortfall, the procedure is cancelled.

How to create a PKO in 1C, watch the video:

Rules for issuing and storing receipts

You can fill out the document either in handwritten or printed form, but regardless of which method is chosen, the form must contain “live” signatures of both the recipient and the service provider.

The receipt is always issued in two copies :

• one of which, after entering data about it in the payment document register, is stored for three years in the archives of the enterprise (in case of a tax audit),
• the second is transferred to the consumer of the service who has paid its cost.

After the storage period for strict reporting forms for a certain period of time has expired, it is necessary to draw up an act of writing off documents in free form.

New form of housing and communal services receipt in 2021

The usual amenities of modern people are home heating, water, gas and electricity. These resources are provided to citizens by various organizations and public utility enterprises. Payment for consumption is calculated through a special document at the place of consumption of energy resources.

Previously, a separate payment was issued for each utility service, which led to confusion and loss of time from staying in long queues. With the advent of a uniform receipt, the task of depositing money has become simpler.

What kind of form this is and what its features are, the reader will find out in this article. There are no requirements for the form and content of a receipt for utility services approved by legislative acts. They are taken from various regulatory documents. Today, the Ministry of Construction has developed a different type of receipt with the ability to enter more information in a single format.

It must indicate the consumer’s residential address. It also includes:. The receipt for utilities contains amounts for cleaning the area adjacent to the house and public staircases, garbage removal, as well as maintenance of utility networks. Usually, the management company issues blank forms of payment documents to residents. It happens when they do not reach their recipients.

But the law does not consider this fact a serious argument not to make payment. The new type of receipt differs from the old versions in the transparency of the information it contains. The payer, making a payment to the cash desk, sees what the payment is calculated for.

Each utility management company has developed its own form. But the main sections have the same shape. There are two features here:. The housing management company decides when to pay for services. Payments for accepted energy resources are paid according to meters and always for the current period of time.

It is allowed to recalculate readings if the fact of inaccuracy in their taking is established. Most formats contain separate lines where the number of residents is entered. This is important for owners of residential premises that are not equipped with metering units. The number of people in one living space is the main component in the formula for determining total consumption and calculating cost.

The owner has the right to recalculate for a long period of absence of a family member. To confirm this fact, you will need to provide evidence. In comparison with the old version of the receipt, the new form of payment contains 7 sections:. The listed sections exist in a new format. Also, filling must be done according to the accepted standard.

In the general form of a receipt for housing and utility services, there are many abbreviated terms. They are difficult to understand for an inexperienced subscriber.

Other designations are clear without translation. They talk about electricity supply, water supply, heat supply and gas supply. The general receipt indicates the payment for the use of common property. The total payment is calculated: for heating general purpose areas; for lighting the adjacent area to the house, staircases, heating units, and so on; for keeping common property clean and in good technical condition.

Advanced software technologies allow subscribers to fill out a payment document and make payments online. There are several services on the Internet where subscribers can make financial transactions for utilities. They all work according to the same algorithm. After simple registration and creation of a personal account, the payer fills out a receipt online and, after approval, makes a money transfer.

The form for filling out the document is no different from the standard one. All sections are filled out and calculations are made according to the specified rules. You need to keep the old payment slip in order to avoid a potential conflict situation and document that you are right. Only the presence of a receipt can confirm payment for the disputed period of use of housing and utility services. Regulatory documents define the approximate format of such a payment, but do not establish a storage period.

In this case, you need to refer to the Civil Code of the Russian Federation regarding the limitation period. It is equal to 3 years. After the specified time, receipts can be thrown away due to loss of relevance and possibility of further use.

For information on the rules for filling out a payment document for payment for consumed utilities, see the following video:

This is due to the fact that from January 1, ODN moved from the category of utility services to housing services. The transition was approved by the resolution of the Government of the Russian Federation from A on the form of the new payment document, which we will use starting this month, we will tell you today. In the new receipt for housing and communal services, ODN will move to a higher point - they will move to housing services and will be divided into separate lines in the receipt for:. ODN changed their name, became consumption during the maintenance of common property in apartment buildings and moved into the category of housing services.

This is important to know: License for water supply and sanitation

Residents had already paid for water and electricity, which were used for general house needs. The payment was made up of the difference between the ODPU readings and the sum of the IPU readings in apartments, along with the standard volumes of those who do not have such devices. The excess standard for one-room apartments was distributed in proportion to the area of ​​the apartments among residents.

The excess standard also included volumes of resources that residents kept silent about or that they stole. The principle for calculating the volume of resources has not changed.

What has changed is that now the excess standard cannot be redistributed between owners without a corresponding decision of the OSS. Overexpenditures will be paid by management organizations. In general, the transfer of ODN from utility services to housing services is a formal redistribution. If the tenant previously paid rubles in total for all ODN, this amount will go into the fee for the maintenance of the residential premises.

For apartments in which PUs are not installed, an increasing factor of 1.5 will be applied to receipts. By June 1 of the year, regional authorities must approve new standards for resource consumption at one-way sites. After the Ministry of Construction of the Russian Federation approves the new receipt form, we will publish its form on the blog. Stay tuned. A housing and communal services receipt is a payment document that is intended to pay bills for provided utility services and general household needs.

Each service and the tariff at which it is calculated are always entered in separate lines on the receipt, and the total amount payable is also recorded. The document consists of several sections. Below you can see information about the presence of debt for previous periods, the amount of the advance and the total amount for payment from which the advance is deducted. The rows in the table can be supplemented with other names of services. It all depends on the specific organization that services the house - management company, HOA and others.

If this is regulated by regional acts and the consent of the residents is obtained. Receipts never contain unnecessary or unnecessary information. The form was developed so that all payers could understand as much as possible: for what and in what amount the amounts were accrued and calculated.

Each receipt has its own serial number. Thanks to this figure, it is possible to track and identify this particular payment so that the funds paid are credited to a specific address. Absolutely every payment document is assigned a number in order when it is generated in the program.

If a person wishes to insure his apartment on a voluntary basis, then payment for such a service is included in the receipt. You can insure the following:. These are designations of hot water for general household needs. Thus, the service organization offers the owner to make a payment for the hot water consumed in the previous period. The quantity is measured in cubic meters. The personal data recorded on receipts is the payer’s full name and address. This is basic information, and in case of delays and arrears in payments, funds will be collected from this citizen.

These types of services are paid per unit of area. Since the beginning of the year, the receipts have included services for supplying hot and cold water, as well as electricity to the one-room heating station. The article of the Housing Code of the Russian Federation clearly regulates that the condition of apartment buildings must be under the supervision of an engineer from the management board.

Maintenance of housing in housing and communal services payment documents - verification:. If, during an inspection, damage is suddenly discovered, cracks in the walls, collapse of plaster, etc., a day should be appointed for partial repair of the damaged areas. If the entrance door to the entrance is damaged, then repair work is also carried out. This is called current repairs. However, the list can be changed by general vote and consent of residents.

Such situations occur quite often. And there could be many reasons for this. What to do in such a situation?

The difference between a service agreement and a work contract

The main problem when drawing up a contract for the provision of services is that this contract is difficult to distinguish from a work contract, since the definitions of the subject matter of these contracts established by the Civil Code of the Russian Federation are extremely similar.
However, the rights and obligations of the parties that arise from the contract differ. Under a service agreement, services are provided, and under a contract, work is performed. Works, unlike services, have a materially expressed result. The service is consumed at the time of provision and does not exist without the performer. However, in practice, such a distinction is not always obvious - for example, as a result of providing consulting services, the customer may be provided with a written opinion. Another example of the difficulty of determining differences in a subject may be the case when, during car repair work, a technical inspection may be carried out, which, unlike the repair itself (physical replacement of spare parts), does not have a clear result that can be recorded by third parties. For these reasons, the division into works and services can be quite arbitrary, and many contracts are mixed - that is, they include both obligations to provide services and to perform work. Therefore, to select a contractual structure, we recommend determining what prevails: services or works. In addition, legislation often directly qualifies some relationships as services (catering, tourism, appraisal, etc.).

Mandatory terms of the service agreement

1. An essential (mandatory) condition of this agreement is the subject. Subject – these are services that are provided in accordance with the contract. Therefore, when drawing up a contract, it is important to describe them in detail. In some cases, the law establishes additional essential conditions - for example, the contract for the provision of tourist services has a fairly extensive list of essential conditions.
2. But in most other cases, the contract will be considered concluded if it describes the subject (list, scope of services, customer’s assignment). Even if the contract does not indicate a price, the contract will bind the parties, and the latter, if a dispute arises, will be determined by the court based on the prices of similar services on the market. However, a good contract should not only protect the parties at the time of dispute, but also prevent the occurrence of a dispute. Therefore, when drawing up an agreement, it is extremely important to indicate the price of services and the payment procedure - partial or full prepayment or post-payment, as well as the payment details of the parties. In addition, the contract should indicate whether VAT is included in the price.
3. In addition, it is important to indicate the timing of the provision of services - the beginning and end of their provision.
4. In addition, a rather obvious, but sometimes forgotten condition should be noted: the names of the parties and signatures (including the transcript of the signature) must be filled out and indicated in full, without abbreviations or omissions, in such a way that it is possible to accurately identify the party to the agreement.

Types of BSO and methods of acquisition

In 2021, every individual entrepreneur is required to purchase and fill out the following types of BSO:

• payment receipts;
• outfits to order;
• vouchers;
• travel tickets;
• coupons.

The above list is the same for all areas of individual entrepreneur activity. However, within the specific focus of the individual entrepreneur, the list may vary slightly. Therefore, when choosing an activity code in OKVED and registering an individual entrepreneur, it is advisable to familiarize yourself in advance with the expected working documents and forms that are provided specifically in this area.

Entrepreneurs often use freeform forms for convenience. However, it is worth noting that such forms do not have legal force. In case of disputes regarding the receipt of funds, this can harm the individual entrepreneur. Therefore, it is important to know how official forms differ and where it is best to purchase them. An entrepreneur is required to purchase forms from a printing house that has permission to print such documentation. Printing the BSO on a regular printer is prohibited! This is stated in the letter from the Ministry of Finance of Russia dated November 25, 2010 No. 03-01-15/8-250.

form

So, the strict reporting form, according to all laws, must have the following details:

1. Document name, number and series;
2. Full name of the individual entrepreneur;
3. TIN of an individual entrepreneur;
4. Name of service;
5. Total transaction amount;
6. Date of payment and completion of the BSO;
7. Position and full name of the person responsible for filling out the form;
8. IP address;
9. IP seal.

IMPORTANT: an individual entrepreneur independently makes the decision to purchase a seal. This is not required by law. However, the Ministry of Finance of Russia, in a letter dated March 2, 2009 No. 03-01-15/2-69, indicated that the presence of the individual entrepreneur’s seal on strict reporting forms is mandatory. Thus, if you work with a BSO, and not with a cash register, purchasing a seal is a prerequisite for you.

Please note that there is no single BSO form, so the individual entrepreneur, at his own discretion, can additionally enter the desired details into it.

Sample strict reporting form for 2021

Example of filling out the BSO