THE ENTREPRENEUR ISSUING BSO NEEDS SEAL No. 4 (78)

Strict reporting forms or a strict accounting form (BSO) for LLC, BSO for individual entrepreneurs on the simplified tax system for the provision of services in Moscow, are produced in the printing house (from 2250-00). Buying a strict accounting BSO form means ordering it with already printed details of the LLC or individual entrepreneur (you will not need to do this yourself with a pen or put a special stamp with the details).

Moreover, the cost of BSO depends on the size of the form (A4-A5), circulation, number of layers of self-copying paper and number of numbering places. In cases provided for by law, strict reporting forms replace a cash register when providing services to the public (BSO receipt or BSO + for services).

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In accordance with the Law, BSOs must be made in the established form, and the numbering must be done in a typographical way using special printing equipment that is not available in the office. At the bottom of the form, the printing house puts the following marks: circulation, order number, TIN, year of issue, name and address of the printing house that printed the BSO .

When preparing the layout, it is necessary to leave space for the number applied using letterpress printing on an automatic numbering machine. Buy BSO or order BSO forms? You decide. The cost can be seen below.

Cost of production of self-copying strict reporting forms (SSR), rub.:

The strict accounting form is printed in black. The standard period for printing BSO is 3 business days. Circulations of 100 to 500 forms can be produced in 2 business days or less. Larger runs require more time. When printing on both sides, a coefficient of 1.25 is applied, but not less than 500-00. For circulations up to 2000 A4 (in terms of A4 format), the colors of the paper layers are used from those that are available in the printing house. Starting from 2000 A4, we are ready to purchase self-copying paper in the required colors.

Requirements for registration of BSO

If you want to issue BSO instead of checks, check whether the form contains all the required details:

• name of the form, number of 6 characters and series;
• name and legal form of the legal entity or full name of the entrepreneur;
• TIN and location of the company;
• type and cost of service;
• amount of cash or non-cash payment;
• date of the operation and completion of the form;
• information about the person who filled out the BSO and his signature;
• seal.

NOTE! Tax authorities require that the BSO be stamped manually when filling out a form for the buyer: it certifies the signature of the employee who compiled the document. Inspectors prohibit printing forms immediately with a seal (clause 5 of the letter of the Federal Tax Service of Russia dated September 10, 2012 No. AS-4-2 / ​​[email protected] ).

If even one of the above details is missing from the BSO, the tax authorities will recognize the document as invalid and fine the company.

Read more about the amount of fines in the article “What is the responsibility for non-use or loss of SSO?”

There are a number of BSOs, the registration of which requires separate requirements: tour packages, cinema tickets, various types of receipts (for example, for payment of veterinary services), etc. For them, mandatory details are established by the relevant regulatory legal acts.

When filling out the BSO, corrections of any kind are prohibited, otherwise the form is considered damaged. Such a document is crossed out and attached to the BSO accounting book.

The BSO must contain a tear-off part. Then the employee gives the form itself to the buyer, and keeps the tear-off part for himself. If the primary form is not provided with a tear-off part, the form is filled out in 2 copies: the original is taken by the buyer, and the copy remains with the company (clause 8 of the Decree of the Government of the Russian Federation dated May 6, 2008 No. 359).

See also our article “What part of the SSB should be given to the client?”

Numbering (separate service without BSO stamp)

We produce 1-7 digit numbering using an automatic numberer. Simultaneous numbering with 4 numbering heads is possible. Maximum format - A3 (297x420 mm). The minimum is a5.

Attention! Usually there is 1 number on the form. If you need to number in 2 places, the cost of the form will increase slightly, so before ordering the BSO, check this position. The total cost of BSO printing = production cost + numbering cost.

When ordering a BSO, the sample form below will help you choose the one you need, or based on the BSO samples presented, we can develop an individual type for you.

The main area of ​​application of BSO forms for services to the public is for individual entrepreneurs and LLCs - the provision of services. Instead of a sales receipt, the client is issued a BSO form - a receipt, one of the layers of a strict accounting form.

What is BSO?

BSO stands for strict reporting form. The basic rules for the use of forms and requirements for their execution are given in 2 regulatory legal acts:

• Law “On the use of cash register systems when making cash payments and (or) payments using electronic means of payment” dated May 25, 2003 No. 54-FZ;
• Regulations “On making cash payments and (or) settlements using payment cards without using cash registers”, approved by Decree of the Government of the Russian Federation dated May 6, 2008 No. 359.

BSOs are issued to customers for cash and non-cash payments instead of cash register receipts. However, the forms are allowed to be used only by legal entities and businessmen who provide services to individuals (Clause 2, Article 2 of Law No. 54-FZ).

To use BSO in calculations, you need to take into account 3 important aspects.

Firstly, only individuals are allowed to issue forms instead of cashier's checks. According to para. 4 clause 4 of the resolution of the plenum of the Supreme Arbitration Court of the Russian Federation dated July 31, 2003 No. 16, entrepreneurs are treated as individuals, so BSO can be issued to individual entrepreneurs. If the buyer is an accountable person of your counterparty, issuing a form instead of a check is risky: since you have a contractual relationship with the buyer, tax inspectors may regard the issuance of a BSO as an evasion of the use of cash registers.

Secondly, BSO is applied only when providing services to citizens. The main regulatory legal act that you should focus on is the OKUN classifier (OK 002-93), approved by Decree of the State Standard of the Russian Federation dated June 28, 1993 No. 163.

NOTE! From 01/01/2017 OKUN becomes irrelevant due to the entry into force of Rosstandart order No. 14-st dated 01/31/2014 (see also letter of the Federal Tax Service of Russia dated 11/26/2015 No. SD-4-3 / [email protected] ).

The list of services in OKUN is open. If your service is not directly named in it, but you provide it to the public (for example, you repair e-books), then you can issue BSO to customers. Judicial practice is developing in favor of taxpayers (decision of the Arbitration Court of the Moscow Region dated May 31, 2006 No. A41-K2-8056/06). If you want to be on the safe side, you can contact the Rosstandart branch in your city for clarification (letter from the Ministry of Finance of Russia dated October 21, 2013 No. 03-11-11/43794).

Thirdly, BSO can be used in calculations only if the document complies with legal requirements.

Numbering cost

The numbering can be 1-6 digits, the font is ArialCyr, the font size and type do not change. The positioning of the number on the sheet may differ with an accuracy of 1-5 mm. The minimum length of a product for numbering is 150 mm, there are technical restrictions on the distance from the number to the edge of the product, etc., you must consult with the printing house manager and send a layout.

The minimum order for numbering is 2000-00.

Is it possible not to put a stamp on the BSO?

Since 2015, LLCs and JSCs have been allowed to operate without using a seal (Law “On amendments to certain legislative acts of the Russian Federation regarding the abolition of the mandatory seal of business companies” dated 04/06/2015 No. 82-FZ). But an individual entrepreneur may not have a seal - the regulatory framework of the Russian Federation does not contain a requirement for businessmen to have a seal. The judges confirm this (resolution of the 17th Arbitration Court of Appeal dated July 19, 2013 No. 17AP-7016/2013-AKu).

However, there is a requirement for a mandatory seal in many legal regulations, including the regulation “On the procedure for making cash payments and (or) settlements using payment cards without the use of cash register equipment,” approved by Resolution No. 359 (clause 3). According to the inspectors, both the legal entity and the individual entrepreneur must put a stamp on the BSO forms, otherwise the document will be declared invalid and fined under Art. 14.5 of the Code of Administrative Offenses of the Russian Federation for a minimum of 30,000 rubles.

In addition, by deciding not to put a stamp on the BSO, you will put your customers at risk: if another company used your services through an accountable entity, the tax authorities may deduct the costs of the document without a stamp. Thus, we recommend that you stamp the BSO to play it safe.

form BO-1

Method of issuing a check or BSO

A significant change affected the method of issuing a check or BSO to the buyer (client). Now its paper version in certain cases may not be generated at all. This is possible if the buyer provides the seller with a subscriber number or email address and does not require the issuance of a document on paper (clause 2 of article 1.2 of Law No. 54-FZ). The seller can then simply send the buyer a check electronically.

The only exception is when the seller is located in areas remote from communication networks. Then he does not even transmit data to the tax authorities. Therefore, there is no obligation to send documents to the buyer electronically.

Connect the inventory accounting system Kontur.Market at a special price and receive a discount on OFD. Buy cash register equipment and the set will be even cheaper.

To learn more

Typographic subtleties

The general rule is that special equipment or a printing method must be used to produce BSO. In the latter case, the details of the strict reporting form must include a number of mandatory data. They are named in paragraphs 4 and 9 of the Regulations on cash payments and (or) cards without cash registers. This is the following output:

• INN of the printing house, address and its short name;
• order numbers, BSO circulation and year of execution.

If an organization or individual entrepreneur produces forms handicraft - on a computer and printer in any format, then such “products” are not a full replacement for cash receipts and are not considered strict reporting forms.

Approved BSO forms

For certain types of activities, the relevant departments that supervise them took care of approving uniform SSB forms for all, relieving entrepreneurs of the need to develop them independently. Among them:

Application of strict reporting forms when providing services

Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 31, 2003 No. 16 “On some issues of the practice of applying administrative liability provided for in Art. 14.5 of the Code of the Russian Federation on Administrative Offenses…” it is approved that settlements using BSO can be carried out when providing services to individuals, including individual entrepreneurs.

The use of strict reporting forms in the provision of services will undergo changes as certain provisions of Law No. 290-FZ come into force. By 07/01/2018, organizations and individual entrepreneurs providing services to individuals need to acquire automated payment systems capable of not only generating and printing BSO in paper form, but also transmitting them at the buyer’s request in electronic form, as well as generating fiscal data for the Federal Tax Service.

With the entry into force of Law No. 290-FZ, the list of services provided to the population that allow you to work without a cash register and without the mandatory issuance of BSO has been significantly limited:

• food services in educational institutions during classes;
• acceptance of waste materials from the population (except for scrap non-ferrous metals, precious stones and scrap metal);
• shoe repair and painting;
• metal haberdashery services (production and repair of keys and small metal products);
• nanny and nurse services;
• splitting firewood and plowing household plots and garden plots;
• porter services,
• rental of housing by entrepreneurs.

As for the mandatory use of automated settlement systems equipped with fiscal data transmission systems when providing services to individuals and individual entrepreneurs, until July 1, 2018, merchants who have the right to work without the use of cash registers with the mandatory issuance of BSO when making cash payments can work according to the old rules. Let's remember them.

For more information about the use of CCT by merchants on PSN and UTII in 2016, read the article “Imputation and PSN are exempt from CCT until July 1, 2018.”

How can an individual entrepreneur register a seal with the tax office?

Before proceeding with the registration of the seal, the individual entrepreneur must pay attention to its appearance. For 2021, these requirements are not stipulated in any way by law, but there are unspoken rules of business transactions. And according to them, there are three main forms of printing:

• round seal with a diameter of 38-42 mm;
• triangular print with equal sides 38-42 mm;
• rectangular print , in which the length of one side is 35-50 mm, the length of the second is 70-100 mm.

Information that should be included in print:

• full name of the individual entrepreneur;
• name of the organizational and legal form – “individual entrepreneur”;
• legal address;
• state registration number from the register.

Sample BSO for medical services

In the case of the provision of medical services, the strict reporting form must contain the usual details for BSO, the list of which is set out in paragraph 3 of Resolution No. 359.

A company or individual entrepreneur providing medical services to the population can independently develop a BSO using, for example, the following form as a basis (it can be downloaded from our website):

IMPORTANT! Do not forget that from July 1, 2018, almost all sellers of services, including medical ones, will need to use BSO, the details of which are approved by Law No. 290-FZ. In addition, BSOs will have to be formed by automatic payment acceptance systems with built-in fiscal storage.

Law on BSO

The production and use of strict reporting forms is regulated by Resolution of the Ministry of Finance of the Russian Federation No. 359 of May 21, 2008. The main points of the resolution are as follows:

• the old forms of strict reporting forms that were previously used are no longer valid;
• Entrepreneurs must develop new forms of forms independently, except for certain types of activities
• Certain details must be present on the form
• when producing BSO by printing method, the printing house's output data must be indicated