The procedure for registration, storage, destruction of strict reporting forms (SRB) and recording of transactions with them in accounting

Normative base

Order of the Ministry of Finance No. 52n dated March 30, 2015 “On approval of the forms of primary accounting documents and accounting registers used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines for their application"
Government Decree No. 359 of 05/06/2008 "On the procedure for making cash payments and (or) payments using payment cards without the use of cash register equipment"

Order of the Ministry of Finance No. 103n dated June 15, 2020 “On amendments to appendices No. 1–5 to the order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n”

IMPORTANT!

The new form of the act, approved by Order of the Ministry of Finance No. 103n dated June 15, 2020, which amended Appendices 1–5 to Order of the Ministry of Finance No. 52n dated March 30, 2015, is applied from September 27, 2021.

When is it allowed to write off BSO

In accounting, BSO accounting is subject to a legally established procedure that ensures the safety of documentation.

Strict reporting forms are used for different purposes:

• for carrying out daily work (waybills, certificates of incapacity for work, vouchers, diplomas and others);
• when registering relations with employees of the institution (work books and inserts, certificates, etc.);
• during settlements with individuals (receipt books, subscriptions and tickets).

Enterprises that use BSO in their activities are periodically required to write off damaged, issued and no longer relevant documents.

IMPORTANT!

If damage or defects are detected, such documentation cannot be thrown away.

The main reasons for deregistration of BSO:

• the end of the established storage period for documents used and damaged during filling;
• other emergency circumstances that lead to the need to write off documentation from accounting accounts (damage, loss, theft).

The document from the MOL, which has damaged the strict reporting form, is marked as unsuitable for use; the details must be read:

• Name;
• series and document number;
• approval information.

When strict reporting forms are changed, the enterprise retains old-style documents, the use of which is prohibited; they are subject to deregistration according to the act form 0504816 upon expiration of the established storage period.

We buy, store and destroy BSO

First, you need to select the employee responsible for SSR . It is necessary to conclude an agreement with such an employee on full financial responsibility (Article 244 of the Labor Code of the Russian Federation; clause 14 of the Regulations). He will receive BSOs, take them into account in a special book, be responsible for their safety, fill them out himself or give them to those employees who receive cash as payment for services. The responsible employee must accept the purchased forms in the presence of a commission created by order of the head, checking the number of forms, series and numbers with the data in the printing invoice. Based on the results of acceptance, the commission draws up an act of acceptance of the forms in any form, and the responsible employee records their arrival in the BSO accounting book (Clause 13, 15 of the Regulations). And when handing over the forms to the employee who will directly pay the clients, the person responsible for the forms indicates in the BSO accounting book the consumption and balance of the forms.

Attention! A damaged form cannot simply be thrown away. It must be crossed out and attached to the form book (Clause 10 of the Regulations).

Let’s say right away that if you issued a BSO immediately after the service was provided and the proceeds ended up in the cash book for that day, then no one can bring you to administrative responsibility just for the lack of a BSO accounting book and acts on their acceptance and destruction (Articles 14.5, 15.1 of the Administrative Code RF). And since the acts and book of accounting of the BSO are not primary documents and not accounting registers, you can be fined under Art. 120 of the Tax Code of the Russian Federation, the tax authorities will also not succeed.

However, for this reason, you should not refuse to draw up a book and act on the destruction of the BSO. After all, the organization itself is primarily interested in their design. You also need to control the number of forms that employees have. But a service is not a product, and inventory can reveal little. Whereas the BSO accounting book immediately shows that you, for example, handed over 100 forms to an employee who accepts money from customers for services, but only 80 were returned to you. This means that the employee will have to explain where he put the remaining 20 forms. In our opinion, what can really be neglected is the act of accepting the forms - to accept the BSO, an accounting book and an invoice for the forms issued by the printing house are quite sufficient.

unified form of the BSO accounting book , so you can develop it yourself, or you can take the form from the GMEC Instructions (Appendix No. 6 to the Instructions for the use, production, storage, and accounting of strict reporting documents) or use the form of the book approved by the Ministry of Finance for public sector employees (Order of the Ministry of Finance Russia dated September 23, 2005 N 123n). Its sheets must be numbered, laced, signed by the manager and chief accountant and sealed with the seal of the organization (Clause 13 of the Regulations).

for the procedure for storing BSO - it is enough if you store the forms in a safe, which must be sealed at the end of each working day (Clause 16 of the Regulations). In addition, the inventory of forms must be carried out simultaneously with the inventory of cash at the cash desk (Clause 17 of the Regulations; clauses 3.39, 3.40, 3.41 of the Methodological Guidelines for the Inventory of Property and Financial Liabilities).

Copies and spines of used and damaged forms, packed in sealed bags, must be stored for at least 5 years from the end of the year in which they were used. When this period ends and a month has passed since the last inventory of the BSO, they can be destroyed by creating a commission and drawing up an act on the destruction of forms (Clause 19 of the Regulations). You can develop the form of such an act yourself or take the form of the act developed for public sector employees (Appendix No. 2 to the Instructions for Budget Accounting).

Warn the employee

Filling out not all details of the BSO is equivalent to its non-issuance, which will lead to the imposition of a fine for non-use of the cash register (Article 14.5 of the Code of Administrative Offenses of the Russian Federation):

— for organization — from 30,000 to 40,000 rubles;

- for an employee whose job responsibilities include issuing BSO - from 1,500 to 2,000 rubles.

How is it regulated?

The write-off of BSO is regulated by government decree No. 359 of 05/06/2008, which sets out the details of the procedure. Order of the Ministry of Finance No. 52n dated March 30, 2015 reflects recommendations for working with BSO. Regulatory acts establish a procedure for writing off damaged strict reporting forms, in accordance with which they are subsequently destroyed.

State and municipal enterprises use the OKUD form 0504816 for the procedure, which is approved by law as the only possible one. Commercial firms have the right to independently develop and secure the right to use other forms of the write-off act, which will require including it in the accounting policy.

IMPORTANT!

Organizations often use document form 0504816, accepted by inspection authorities. The act is convenient and has fields for entering the necessary information.

How to write off lost BSO?

An employee of a business entity responsible for the safety and integrity of the SSO is the financially responsible person (MRP). The corresponding agreement is concluded between the management of the organization and the MOL. As a rule, this agreement provides for the rules for recording lost (lost) forms, as well as the responsibility of the employee (MOL) for the loss of documents that are subject to strict accounting.

Business entities apply the following procedure, according to which they can write off lost forms related to strict reporting documents:

1. The employee (MOL) draws up a special report on the presence or loss of the forms entrusted to him.
2. The write-off must be based on documents confirming the actions of management aimed at clarifying the circumstances and reasons for the loss. For example, it should be documented that internal investigations were conducted.
3. Management issues a special order prescribing and regulating compensation by the employee (MOL) for damage caused by the loss of BSO.
4. An inventory act on the inventory of strict reporting forms is drawn up, which is transferred directly to the accounting department. This document reflects information about the identified shortage, which is the basis for proper write-off of the cost of lost (lost) forms according to accounting registers.

Write-off procedure

By order of the enterprise, a special commission is created, which draws up an act for deregistration of strict reporting documents. The frequency of write-offs is established by the accounting policy of the institution. Before drawing up the document, the commission is obliged to verify the intended use of the forms provided by the MOL for deregistration.

The following are considered confirmation:

• stubs or copies of receipts;
• entries in the accounting book of form 0504045 with the signatures of the recipients;
• employee receipts for receiving a pass or certificate;
• journals for issuing waybills, work books and others.

Write-off of BSO

The Government, by Resolution No. 359 dated 06.05.2008, introduced the implementation of cash payments and (or) payments using payment cards without the use of cash register equipment, which provided for two possible methods for producing BSO:

1. using specialized systems.
2. typographically on paper;

It is important to note that in the case of producing forms on paper, some features are provided:

1. to write off damaged strict reporting forms.
2. upon receipt of BSO;

The posting of documents is carried out by the responsible employee, as well as by members of a special commission created by order of the head, and is reflected in the BSO accounting journal.

For cases of writing off forms, there is also a separate procedure that provides for some features of its design.

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How to create an order

The order regulating the procedure for deregistering BSO is approved by the head of the enterprise.

The document must contain the following information:

1. The decision of the administration of the institution to appoint a commission to write off strict reporting forms, from whose members a chairman is selected.
2. A list of reasons for carrying out the procedure, which may indicate an inventory list for BSO.
3. Determination of the control powers of the commission. They may be assigned to the chief accountant or the head of the institution.

The procedure for destroying strict reporting forms

Is it possible to transfer these forms to specialized organizations for subsequent destruction?
05/18/2020Russian tax portal
Answer prepared by:

Expert of the Legal Consulting Service GARANT

Shubenkina Elena

Response quality control:

Reviewer of the Legal Consulting Service GARANT

State Civil Service Advisor 1st Class Olga Levina

Strict reporting forms were written off on November 30, 2018 by a write-off act (and should be destroyed on the same day), but were not destroyed (due to the large volume). Destroyed strict reporting forms do not contain personal data or total indicators. The destruction of strict reporting forms is not regulated by any special requirements.

Is it possible to transfer these forms to specialized organizations for subsequent destruction? Do I need any document confirming disposal?

Having considered the issue, we came to the following conclusion:

Strict reporting forms in the situation under consideration can be transferred to specialized organizations for subsequent destruction.

Rationale for the conclusion:

Disposal of strict reporting forms upon their registration (issuance), transfer to another legal entity responsible for their registration (issuance), as well as in connection with the identification of damage, theft, shortage, decision-making on their write-off (destruction) is carried out on the basis of the Act (Act acceptance and transfer, write-off certificate) at the cost at which strict reporting forms were previously accepted for accounting (clause 337 of Instruction No. 157n).

In accordance with Instructions No. 52n, the write-off of strict reporting forms, including damaged ones, is formalized by the Act on the write-off of strict reporting forms (f. 0504816).

The act (f. 0504816) is signed by the members of the commission and approved by the head of the institution.

In accordance with the letter of the Ministry of Finance of Russia dated November 30, 2015 N 02-07-10/70056, the fact of destruction (burning) of BSO should be confirmed by a document certifying the destruction.

Destruction of BSO, depending on the number of documents, can be carried out in several ways:

- tear by hand;

- grind in a shredder;

— burn (in compliance with fire safety requirements);

- transfer to a specialized organization for destruction.

At the legislative level, the form of the document confirming the destruction of BSO is not established, therefore, within the framework of contractual relations, it is possible to stipulate a method for confirming the destruction of transferred forms, the form of the document (for example, an act of completion of work on the destruction of transferred BSO).

Please note that the forms of primary documents developed by the institution independently must contain the mandatory details listed in Part 2 of Art. 9 of Law No. 402-FZ. In this case, the procedure for their application and completion should be determined by the accounting policy.

For your information:

It should be taken into account that the specifics for the destruction of strict reporting forms may be contained in regulatory documents regulating special requirements for the storage, issuance and destruction of forms.

It should also be taken into account that if strict reporting forms contain personal data, and this is any information relating to a directly or indirectly identified or identifiable individual (subject of personal data) (Clause 1, Article 3 of the Federal Law of July 27, 2006 N 152-FZ “On Personal Data”, hereinafter referred to as Law No. 152-FZ), then when destroying such forms, the requirements of Law No. 152-FZ must be observed. For more details, see the Encyclopedia of Solutions Personal Data Operator. Section: Processing of personal data by a third party.

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How to draw up an act

The document records the composition of the commission, the details of the order on its creation and the period for which the write-off is carried out.

BSO are listed in the table with the following marking:

• series;
• numbers;
• reasons for deregistration;
• dates of destruction.

Obsolete and damaged BSO after write-off must be burned in the presence of members of the commission, who confirm the fact of liquidation with signatures. The act is approved by the head of the organization.

IMPORTANT!

Marks and corrections in the documentation are not allowed.

When drawing up an act on the write-off of strict reporting forms (form 0504816), it is required to indicate:

• number;
• date of compilation;
• Name of the organization;
• INN, KPP and OKPO code of the enterprise;
• Full name MOL;
• accounting correspondence.

Algorithm for drawing up an act of writing off strict reporting forms according to form 0504816

In the upper right corner of the form there should be the word “I approve”, in the line below in the middle we write: “Head of the institution”, opposite we leave space for the signature and its decoding.

The next line should indicate the date of approval of the document. This data is located on the right.

A line below, in the middle of the page, should contain the phrase “ACT on writing off strict reporting forms”, opposite it there should be a place to put the number of the corresponding document.

In a line below, also in the middle, you should put the date of drawing up the act, write the word “Institution” below, and leave space to the right of it to indicate the name of the organization. In the line below - enter the phrase “Financially Responsible Person”, on the right - a place to indicate his position, surname and initials.

To the right of the above two lines, you can insert a plate of 5 lines. In the first - enter the word CODES, in the second - indicate the code of the form used as a basis, according to OKUD - 0504816. The following lines can record the date, as well as the organization's OKPO.

OKPO codes are also often used in many other reporting documents, for example, in Form 2 of the balance sheet, the completion of which can be found in the article “Filling out Form 2 of the balance sheet (sample)” .

In the line below you need to insert 2 table cells located at some distance from each other. The first will record the debit of the account, the second - the credit (the cells must be signed accordingly).

On the next line you need to enter the phrase “Commission” and leave space on the right to indicate the positions, surnames and initials of the organization’s employees included in this commission.

In the line below you can enter the phrase “Assigned by order from”, on the right indicate the place to indicate the date and number of the corresponding order, then enter the phrase “drew up this act that for the period from”, on the right - indicate the place to indicate the beginning period, then enter the preposition “by” and leave space to indicate the end of the period. The phrase “subject to write-off” should be inserted below.