Basic rules for storing strict reporting forms
The rules according to which Russian organizations must store BSO are set out in the Regulations on cash settlements without the use of cash registers (hereinafter referred to as the Regulations), approved by Decree of the Government of the Russian Federation No. 359 of 05/06/2008.
Read more about other important provisions of Resolution No. 359 in the article “What applies to strict reporting forms (requirements).”
The traditional method of producing BSO is to contact a printing house (clause 4 of the Regulations). The legislation of the Russian Federation also allows for the issuance of forms when automated systems are used (clause 11 of the Regulations).
As for BSOs produced by printing methods, they should be placed in safes or in special premises of the enterprise, where the safety of the forms is guaranteed. Every day, the place where BSO is stored must be sealed or sealed (clause 16 of the Regulations).
The functions of ensuring the safety of strict reporting forms must be performed by a financially responsible person (hereinafter referred to as the MOL) - an employee of the organization, with whom the employer must sign an agreement on full financial responsibility (clause 14 of the Regulations).
The MOL begins to perform its functions from the moment the BSO becomes available to the organization (for example, from a printing house). His tasks at the time of receipt of the forms are to:
- check the number of forms, their series and numbers with the data specified in the accompanying documents;
- issue an act of acceptance of forms;
- enter information about the accepted forms into the book of strict reporting forms.
All three actions of the MOL must be carried out in the presence of a commission, which is created on the basis of an order from the head of the company (clause 15 of the Regulations).
As a BSO accounting book (or the basis for its creation), commercial companies can use a form corresponding to number 0504045 according to OKUD. For state and municipal organizations, its use is mandatory (Order of the Ministry of Finance of the Russian Federation No. 52n dated March 30, 2015).
The acceptance certificate (a little later we will look at the basis on which form it should be drawn up) must be signed by all members of the commission. It must also be approved by the supervisor. The book of records of strict reporting forms should be stitched and numbered. It must be signed by the head of the company, the chief accountant, and also sealed.
You can learn about filling out the book from the article “How to fill out the book of strict reporting forms.”
The procedure for storing strict reporting documents
BSO are stored in metal cabinets or safes. A cash register can be used for these purposes because it is specially equipped to accommodate valuables. If documents were printed in large quantities, they are placed in separate rooms (offices) in which conditions are created that exclude the possibility of damage or theft.
At the end of the working day, the safe in which the BSO is located is sealed. The head of the company enters into an agreement with one employee who works with strict reporting documents and ensures their safety. An agreement on full financial responsibility is signed with this official.
Storing forms using automated systems
The “innovative” scenario for manufacturing BSO - using automated systems (AS) - significantly simplifies the task of organizing the storage of forms for the company’s management. If the corresponding system meets the criteria contained in clause 11 of the Regulations (is protected from unauthorized access, identifies and records transactions with BSO for five years or more, stores data on the form in memory), then there is no need to carry out the above procedures, because:
- BSO from a third party is not accepted;
- copies of the BSO remain in the memory of the computer and other devices as part of the system;
- Suppliers of modern AS for organizing the circulation of BSO, as a rule, include in the software package solutions that allow you to maintain a book of records of strict reporting forms in electronic form.
At the same time, once printed using AS, but for one reason or another damaged, BSOs should, like those created by printing, be stored in the organization’s safes or in other safe places.
The functions of the MOL in the case of using an automated system are most often assigned to an accountant trained in working with the appropriate software, and less often to a system administrator managing the automated system.
Attention! In connection with the transition to online cash registers, the taxpayer is obliged from 07/01/2018, and in some situations from 07/01/2019, to form a BSO using automated systems for strict reporting forms capable of transmitting information about mutual settlements to the Federal Tax Service online. For more details, see the material “Law on online cash registers - how to apply BSO (nuances)”. The BSO is issued to the buyer on paper or sent by email or to the client’s phone number.
Tax authorities control the completeness of revenue accounting. Find out what rights they have when checking the cash balance in the cash register, the BSO machine and generated forms from the materials of ConsultantPlus experts, having received trial access for free.
Requirements for strict reporting forms
The strict reporting form is the primary accounting document on the basis of which transactions with funds are processed.
In accordance with paragraph 1 of Art. 2 of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) payments using payment cards” all organizations when making cash payments or payments using payment cards when selling goods ( works, services) are required to use cash register equipment (CCT). However, this requirement has a number of exceptions. Organizations and individual entrepreneurs can make cash payments and (or) payments using payment cards without using cash registers, in the following cases:
- Due to the specifics of its activities, when carrying out the types of activities specified in paragraph 3 of Art. 2 of Law No. 54-FZ, for example, such as: sale of newspapers and magazines, travel tickets and coupons in public transport, sale of ice cream and soft drinks by the glass in kiosks and other types of activities, the list of which is closed.
- Due to the nature of its location. Organizations and entrepreneurs located in remote or hard-to-reach areas, as well as pharmacy organizations and separate units located in paramedic and paramedic-obstetric centers located in rural settlements where there are no pharmacy organizations.
- When providing services to the public, subject to the issuance of appropriate strict reporting forms.
- When the UTII payer carries out activities that do not fall under the previous paragraphs, subject to the issuance at the request of the buyer (client) of a document (sales receipt, receipt or other document confirming the receipt of funds). The document is issued at the time of receipt of funds and must contain the details established by law. These types of activities include, for example, retail trade, provision of services to organizations for repair, maintenance and washing of vehicles.
Transfer of forms to the organization's employees
If the calculations in which the BSO is used are carried out not by the MOL, but by another employee of the company, then the transfer of the relevant forms to his disposal is carried out by the financially responsible person on the basis of a written application. Data on issued BSOs are entered by the MOL in the book of records of strict reporting forms.
Copies of the BSO issued to the organization's clients, or the counterfoils of the forms (depending on which specific form of the BSO is used) are transferred by the employees to the financially responsible person. Data about this is also recorded in the BSO accounting book. If any of the previously issued forms is damaged, it is crossed out and then attached to the accounting book.
Writing off forms
As noted above, write-off of BSO is possible after the expiration of their storage period. However, in addition to this, the legislation allows the destruction of BSO that has become unusable, as well as unused ones. It is necessary to take into account that a damaged BSO, for example, with an incorrect date or other details, must be stored with a logbook and cannot be destroyed earlier than five years.
In addition, there is a certain procedure for writing off lost strict reporting forms. As a rule, this fact is confirmed by the BSO inventory list, which compares the accounting book data with the actual availability of forms from the responsible person.
To date, there is no legal liability for loss, however, the entrepreneur has the right to apply disciplinary measures to the guilty employee as provided for by labor legislation. The loss of strict reporting forms also requires the entrepreneur to produce new ones in a quantity equal to the number of missing ones.
It is especially worth noting that if the loss occurred as a result of illegal actions, for example, theft, then it is imperative to notify the investigative authorities about this.
Thus, the use of BSO frees an individual entrepreneur from the obligation to use cash register equipment, but at the same time obliges him to comply with very strict requirements.
Therefore, every entrepreneur must clearly know how to account for, issue and write off strict reporting forms. To do this, it is worth studying the Regulations mentioned at the beginning of the article and forming your own accounting policy in the field of application of SSR.
Any entrepreneur should have a book of strict reporting forms, even if all payments are made by non-cash method.
After all, the vicissitudes of business are such that at any moment a situation may arise where it is necessary to use such documents. Moreover, the state register of BSO does not exist in Russia, which means that at any moment a certain form of document may appear that will have to be used when carrying out one or another type of activity. You should always be prepared for such surprises.
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Do GMEC protocols have legal force?
Some provisions of the legislation regulating the circulation of BSO are contained in the minutes of the meeting of the State Interdepartmental Expert Commission (GMEC) No. 4/63-2001 dated June 29, 2001. Do they have legal force that applies to all Russian organizations?
Despite the fact that GMEC ceased to exist on 08/09/2004, its decisions, which were made during the period when this institution exercised its powers, are generally binding (letter of the Federal Tax Service of the Russian Federation No. ED-18-2/947 dated 06/17/2014).
So, with regard to the form of the BSO acceptance certificate, you should use the form that corresponds to number 070000 according to OKUD. The order to use this form includes clause 18 of the GMEC protocol No. 4/63-2001.
Similarly, other provisions of the GMEC Protocol No. 4/63-2001 retain legal force. In particular, those that regulate BSO accounting.
Accounting for strict reporting forms
BSO turnover is recorded in off-balance sheet account 006, which is called “Strict Reporting Forms”. BSO accounting is carried out through entries reflecting the amount of costs for the production of forms (clause 22 of the minutes of the GMEC meeting No. 4/63-2001). As a rule, these are the postings:
- Dt account 26 “General business expenses”;
- Kt account 60 “Settlements with suppliers and contractors.”
In some cases, BSO accounting involves the creation of subaccounts for account 006. This is possible if the forms capitalized by the accounting department are subsequently issued to other employees who actually manage the BSO (we examined a similar scenario above). In this case, subaccount 006-1 “BSO in accounting”, as well as subaccount 006-2 “BSO from executors” can be formed.
How to correctly write off BSO in accounting and what documents to prepare? The answer to this question was given by 2nd class State Civil Service Advisor I. O. Gorchilina. Get free trial access to the ConsultantPlus system and get acquainted with the official’s point of view.
Criteria for correct numbering of strict reporting forms
An important criterion characterizing the accounting and storage of BSO is the correct numbering of the relevant forms.
The main requirement for a BSO is the presence of a unique 6-digit serial number and a series consisting of 2 letters. At the level of federal legislation, the noted criteria are not fixed, but they are regularly found in departmental legal acts regulating the production of BSO (for example, in the letter of the Ministry of Culture of the Russian Federation No. 2344-01-39/03-E4 dated April 13, 2009). These provisions can be applied by subjects of legal relations in other industries on the principle of legal analogy.
The relevant details of the forms - series, number - will need to be recorded in the marked forms (BSO acceptance certificate, BSO accounting book).
As we noted at the beginning of the article, BSOs must be produced using the printing method or using automated systems. In the first case, the organization, as a rule, orders the production of forms from a third-party contractor who has the necessary printing equipment. If such an order is being made for the first time, then you can start producing BSO with series AA and number 000001. But in subsequent orders, printed forms must begin with the number following the one that was present on the last BSO of the previous edition.
The use of automated systems for issuing forms assumes that the correct numbering of the BSO (in correlation with entering the necessary information into the system registers) will be carried out automatically by the corresponding software.
Form of strict reporting form
There are BSOs, the form of which is developed by executive authorities. These are some industry forms, for example, a railway ticket and an excursion voucher (approved by the Ministry of Transport of Russia and the Ministry of Culture, respectively).
But in most cases, companies and entrepreneurs can invent their own forms of forms. The main thing is that these forms contain all the necessary details listed in paragraph 3 of the Regulations: name, six-digit number and series, type and cost of service, TIN of the organization or entrepreneur, etc. It is not forbidden to borrow a form developed by another taxpayer. This was reported by the Federal Tax Service of Russia for Moscow in a letter dated 03/01/10 No. 17-15/020721.
There is no need to register the selected version of the form with government agencies, including the Ministry of Finance. This is the official point of view of the Ministry of Finance of Russia, set out in letter dated January 29, 2013 No. 03-01-15/1-14 (see “Strict reporting forms independently developed by the taxpayer do not require registration”). It is enough to approve the BSO form in your accounting policy.
Inventory and write-off of BSO
The tasks that the process of storing strict reporting forms includes includes inventory. This procedure involves reconciling existing copies of the BSO, as well as their counterfoils, with the data contained in the book of strict reporting forms. The inventory of BSO must be carried out simultaneously with a similar procedure established in relation to cash at the cash desk (clause 17 of the Regulations).
After five years of storage of forms (including damaged or incomplete ones) in the organization, it is necessary to write off the BSO. This procedure is carried out by drawing up a separate act (you can use the form corresponding to OKUD number 0504816, and for state and municipal structures its use is mandatory). This document is drawn up with the participation of a commission created on the basis of an order from the head of the company.
For more information about the act, see “Act on the write-off of strict reporting forms - sample.”
The structure of modern automated systems, as a rule, contains solutions that make it possible to issue the necessary acts on inventory and write-off of BSO in electronic form. Also, the corresponding systems provide algorithms for excluding decommissioned digital BSOs from hardware registers.
For more information about other types of inventory provided for by the legislation of the Russian Federation, read the article “How to conduct an inventory before annual reporting.”
Results
BSO are equivalent to cash receipts and must be generated using automated systems capable of transmitting information to the Federal Tax Service online. In this case, the forms are also recorded using such systems. Some taxpayers are legally allowed to switch to using online devices from 07/01/2019. Before this, they have the right to use printed forms. The purchase of such forms is carried out on cost accounting accounts (25, 26, 44 - depending on the department), and subsequent accounting is carried out using balance sheet account 006.
Sources:
- Decree of the Government of the Russian Federation No. 359 of 05/06/2008
- minutes of the meeting of the State Interdepartmental Expert Commission (GMEC) No. 4/63-2001 dated June 29, 2001
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