Strict reporting forms for individual entrepreneurs. Rules for filling out the strict reporting form for LLC

Both BSO and CCP are used when working with cash or plastic cards. So what is the difference between them? When is it possible to use BSO? What determines the use of CCP? What are the main requirements the law imposes on BSO and CCP? The answers to these and other questions are in our article.

BSO or KKT?

The cases of application of CCP are regulated by Federal Law No. 54-FZ of May 22, 2003 (hereinafter in the article - the Law), and BSO - Resolution No. 359 of May 6, 2008 (hereinafter - the Resolution). The possibility of using BSO determines the type of activity of the entrepreneur. It must be related to the provision of services to the population. These include transport, housing and communal services, household services, tourism, as well as communication services, legal services, in the education system, catering and trade. A complete list of services can be found in OK 002-93. The use of forms is permitted only for settlements with individuals. These also include individual entrepreneurs. When working with organizations, CCP is mandatory, but BSO is prohibited.

If you want to learn how to properly maintain BSO records, follow the link:

Very often the question arises: is it possible to use BSO for UTII or simplified tax system? Yes, sure. The use of forms has nothing to do with the taxation system. But it’s worth mentioning right away that in these cases, the entrepreneur’s activities should be related to the provision of services. When selling goods, it is not allowed to issue a BSO. very convenient. Especially if the services provided involve constant travel, when the entrepreneur’s work is not tied to a specific location.

The obligation to use CCP lies with all individual entrepreneurs that are registered in Russia. But there are several exceptions to this rule. So, for example, when providing services individuals the entrepreneur has the right not to use CCP (subject to the issuance of a BSO). Article 346.26 of the Tax Code of the Russian Federation (clause 2) contains a list of types of activities for individual entrepreneurs on UTII, for which the use of cash register is not necessary. Here are some of them:

household services (OK 002-93);
maintenance and/or repair, car washing;
veterinary services;
cargo transportation (if the entrepreneur has no more than 20 vehicles at his disposal);
passenger transportation (also no more than 20 vehicles to provide such a service);
retail trade on an area not exceeding 150 sq.m.

An individual entrepreneur who is on a patent and does not fall under the scope of the Law (paragraphs 2, 3) is exempt from the obligation to use a cash register, provided that he is engaged in the type of activity provided for by this system. It is expected that a BSO will be issued. There is also no need to use cash register equipment if the activities listed in paragraph 3 of the Law are carried out. Below is a short list:

sale of newspaper and magazine products through appropriate kiosks (provided that the share of newspapers and magazines must exceed 50%);
carrying out trade in exhibition complexes, fairs, markets and similar areas intended for this purpose;
small retail trade (including peddling);
bottling trade in soft drinks and ice cream.

If an individual entrepreneur operates in hard-to-reach places indicated in the list approved by regional authorities, then the obligation to make cash payments using cash register systems is removed from him. You only need to fill out strict reporting forms. Thus, we find that in the work of an individual entrepreneur it is important not only to correctly record the cash received, but also to issue the correct documents to buyers or clients. A cash receipt and a strict reporting form are two documents for legal confirmation of receipt of payment for a service in cash or a plastic card.

The legislation establishes approved forms for certain types of activities. These include tourism, veterinary services, insurance, services budgetary organizations and pawn shops. An individual entrepreneur only needs to select one of the established forms. If the type of activity is not related to those listed above, then you can develop the form yourself. Take the approved form as a basis and make changes to it that will reflect the services provided by a particular entrepreneur. Required details of the form include:

name (for example, voucher, payment receipt, subscription);
series and number (six-digit);
Full name individual entrepreneur;
TIN, registration certificate number;
type of service and its cost;
payment amount;
date of compilation of the BSO and, accordingly, date of calculation;
Full name, position, signature of the person who received the cash;
information about the printing house (name, tax identification number, address);
data on the circulation, year of manufacture of the BSO and order number at the printing house.

The Resolution stipulates possible ways production of forms. There are two of them. The first is to order from a printing house. Each form must contain the name of the printing house-manufacturer, circulation, number of copies and year. It is very important to have a series and number, which must be unique. If necessary, security marks can be applied to the forms - watermarks and a hologram. At the printing house you can order strict reporting forms for individual entrepreneurs, taking into account the type of his activity.

The second method allows for the creation of BSO using automated systems, to which a number of requirements apply. These include: preventing unauthorized access, the ability to save all data for five years, providing a unique number (series) when filling out and issuing forms. You can find recommendations about making forms on a computer and then printing them on a home printer. It is highly undesirable to do this.

The BSO is an important document that must be accounted for. When filling out the form, you should write in legible handwriting and enter the data carefully. If an error is made, cross out the form and attach it to the accounting book for the corresponding day. When filling out the form, one or more copies are filled out, or forms with a tear-off part are used. The issued forms are recorded. The rules applicable to the design of the book are specified in the Regulations (paragraphs 16 - 19). It must be stitched, numbered and certified with the signature and seal (if any) of an individual entrepreneur. The shelf life of the forms is five years. Responsibility for the safety of documentation throughout the entire period falls on the entrepreneur. The forms must be located in a place protected from unauthorized access (safes, iron boxes, etc.). Below is a sample of a BSO accounting book.

Reception and transfer of BSO are formalized by the corresponding act. A liability agreement is concluded with the person responsible for working with the forms. An inventory is taken at least once a month. BSO can be disposed of after a five-year period and no earlier than a month after the last inventory.

Requirements for CCP

Working conditions with cash register equipment are no less difficult. Important points are registration with the tax office and subsequent paid maintenance during the entire period of work. The cash register used must have fiscal memory. It is worth keeping in mind that the list of models approved for use is updated every year. And since January 2014 it was adopted new sign“Service”, which must be present on the cash register.

When choosing cash register buy only models approved in the State Register for the current year.

Registration of CCP lasts five days. It takes place at the tax office. Submitting an application for registration and other necessary documents(you need to find out the exact list from the tax office). The procedure was approved in Resolution No. 470 of July 23, 2007. After registration, a registration card is issued.

Violations of the procedure for working with cash register systems are punishable by a warning or a fine. In accordance with Art. 14.5 of the Code of Administrative Offenses the following measures may be applied to an individual entrepreneur. For using faulty equipment, a warning is issued or a fine of three to four thousand rubles is imposed. For refusal to issue a cash receipt or BSO to the buyer (client), the amount is also three to four thousand rubles. In accordance with the Code of Administrative Offences, individual entrepreneurs bear responsibility as officials.

When choosing a type of activity, an individual entrepreneur should know what document needs to be issued to the client to confirm the cash received for the service provided. If you comply with the established requirements for forms or cash receipts, you can make your work much easier, and, of course, avoid monetary penalties from the tax office. It makes no sense to judge which is better than BSO or CCP. After all, ease of use depends on the specific situation and type of activity of an individual entrepreneur.

Video - “Strict reporting forms”

BSO forms are used in a wide variety of sectors of the economy. Their forms are approved by the Ministry of Finance of the Russian Federation. Receipt strict reporting is essentially a document confirming the transfer of money, like a cashier's check. This article will give basic information about BSO.

Individual entrepreneurs who provide certain services and choose a simplified taxation system may not purchase a cash register. In this case, instead of cash receipts, they will need to provide clients with special strict reporting forms for individual entrepreneurs in 2019. It should be borne in mind that it is allowed to issue BSO only for the provision of services to the population and individual entrepreneurs, therefore, for all settlements with organizations, cashier's checks are required.

When can you use BSO?

Strict reporting forms are allowed for use only when an individual enterprise provides any services (be it field work, or a haircut in a beauty salon). BSO is not used in all other cases.

What is BSO for individual entrepreneurs?

There is no specific set of such strict reporting forms, just as there is no universal form for absolutely all types of individual entrepreneur activities, so each entrepreneur chooses the option that suits his needs.

The use of strict reporting forms in business activities is regulated by Government Decree No. 359 dated May 6, 2008. It is recommended to download a sample BSO form for individual entrepreneurs as an example to understand the structure of the document.

In 2019, individual entrepreneurs can independently create a strict reporting form that would be convenient for them to use in their work, but the main condition must be met - the form must include a list of all required details.

Required details to be indicated in the BSO:
Name of the document, its series and number;
Full name and position of the person who is responsible for issuing the form and its correctness;
Signature of the responsible person and seal of the individual entrepreneur;
Services provided and their cost;
The price of payment made using cash or by payment card;
Dates of document preparation and payment;
Other information characterizing the specifics of the services provided by the enterprise.

. Subsequently, on its basis, you can issue a BSO for individual entrepreneurs on the simplified tax system for the provision of services.

Handwritten BSOs cannot be used for the following types of activities:

Services for providing parking spaces;
Receipts or subscriptions for veterinary services provided;
Issuance of various transport tickets;
Issuance of pawn tickets and pawnshop safety receipts;
Organization of tourist and excursion routes.

For the above cases, the state has developed ready-made BSO forms for individual entrepreneurs, which can be used.

Where to buy strict reporting forms for individual entrepreneurs

You can purchase BSO from a specialized printing house or printing house, or you can arrange for production by an automated system (often based on cash register technology), which does not require registration with the tax office.

Printing a strict reporting form for individual entrepreneurs on a home printer is strictly prohibited.

There are only two ways to obtain a BSO for individual entrepreneurs on the simplified tax system for the provision of services in 2019:

Typographic method. Before downloading a sample for it, you need to make sure that it complies with the established procedure and all the necessary requirements. The form must necessarily reflect the following information about its manufacturer: its name in abbreviated form, taxpayer identification number, address, order number, circulation size and year of printing. The above information is required information. Downloading samples from the Internet does not raise any questions, and the cost of printing them in a printing house in Moscow is about three rubles per piece (the price may vary slightly in regions or in the size and type of form, as well as the required circulation volume). In a printing house, for any service there will most likely be ready-made BSO templates - both standard and tear-off (their cost fluctuates around a hundred rubles), so it will not be difficult to find where to buy BSO for individual entrepreneurs.
Application of an automated system. This method does not imply anything complicated - it is a special device, which means an inventory that looks similar to a cash register, but has a lower cost and different functionality. It is used to store accurate reports on forms for the required five-year period and boasts protection against unplanned memory penetration by intruders, as well as completing and issuing BSOs, providing numbering indicating the current series. You can buy it for about 5 thousand rubles, and the instructions can be easily downloaded on the Internet.

Filling rules

After the form is filled out, you must urgently make a copy of it (at least one copy). Easier to take strict reporting form for individual entrepreneurs with a detachable part that copies all the attributes of its main part. This is very convenient, because according to the law, one copy remains with the organizer of the service, and the second – with its consumer.

A sample strict reporting form for individual entrepreneurs in 2019 with a detachable part will help you study its features.

Most forms are filled out immediately after receiving payment in cash or after payment by bank card. It is not allowed to issue a BSO late, or, conversely, to issue a document prematurely.

Each form must be completed unambiguously, without any errors or amendments. If typos occur or corrections need to be made, you must cross out the incorrectly completed or completely damaged document. It is entered into the Forms Book for the date corresponding to the damage, and then a new BSO is filled out. Don't throw away an unsuccessful form! Some even include an explanatory note along with it, which explains the reasons for the damage to the document..

Funds issued using BSO during the day are added up. A cash receipt order is calculated for their full amount (in cases where the entrepreneur maintains such documentation, this is not necessary).

Principle of accounting and inspection

Strict reporting receipts for individual entrepreneurs created using the typographical method are entered into the Accounting Book with their full names, numbering and series. The book itself is a pre-prepared document: numbered, stitched and marked with the seal and signature of the director of the individual entrepreneur.

Inspection and accounting of BSO under the simplified tax system is carried out by a person appointed by the entrepreneur, with whom an appropriate agreement was concluded on responsibility for accepting cash from citizens. If such an employee is absent, then all of the above operations and responsibility for their safety, recording and acceptance fall entirely on the entrepreneur himself.

Acceptance takes place in the presence of the appointed commission on the day the documents are received by the enterprise. Verification of documentation is carried out through an actual assessment of the number of forms and reconciliation of the numbers and series of provided papers with the accompanying document. Based on the results of the inspection, the authorized representative writes an acceptance certificate for the BSO. Only after it is signed by the owner of the individual entrepreneur is it allowed to use the received forms.

Pros and cons of BSO

Among the advantages of using BSO, in addition to saving on a cash register, one can highlight the absence of the need to register it - there is no need to go to the tax office. In addition, there is no need to train employees to work with it. Among the disadvantages is the constant filling out, recording and storage of forms for five years.

Video: when to issue BSO?

The main analogy of these types lies in the work of an economic entity directly with the population. In this case, cash receipts are replaced with strict reporting forms. What is BSO?

General information

First of all, a strictly accountable form is considered a document certifying the fact of receiving cash from the population. This is an alternative to a cashier's check.

An important condition is the availability of the services provided in.

At the same time, an entrepreneur or organization saves on servicing cash registers and spends only on purchasing BSO. When making payments between organizations, such forms are not used. The exception is settlements between individual entrepreneurs.

This is what the Supreme Arbitration Court ruled.

Establishes the mandatory use of cash register systems when making cash payments by all organizations and individual entrepreneurs.

At the same time, the law allows not to use cash register equipment if services are provided to clients with the subsequent issuance of BSO. This decision is due to minimizing costs for small entrepreneurs providing household services.

Basic terms

The concept of “strict reporting form” means a document issued by an organization or individual entrepreneur legally to individuals using their services.

This is also the name of the form that forms the basis of the corresponding document. What is BSO in accounting? This is the primary accounting document confirming the fact of a cash transaction.

The strict reporting form must display information confirming the fact of the legal relationship between the user of the services and the entity providing them.

You cannot use BSO when selling goods or when the recipient of services is a legal entity. Certain technological requirements also apply to BSO. Non-compliance with these makes it impossible to use such forms.

The list of such requirements includes:

Accordingly, BSOs can be produced in digital form.

But at the same time, automated systems must be used that can:

prevent unauthorized access;
record all transactions with electronic BSO for five years or more.

If it is not possible to form a form from the main part and the spine, then the client is given an undivided form and a copy is issued at the same time.

Strict reporting forms are divided into approved and independently developed. For certain types of activities, it is permitted to use only approved BSOs developed by federal authorities.

All BSO are subject to the strictest safety during the period approved for such documentation. Strict reporting forms are written off solely on the basis of the act. The subject has the right to create such one independently.

What is their purpose

BSO can be found in different places. They are often used as a sales receipt in small stores. Tickets, travel documents, vouchers, and coupons are issued on such forms. In different economic spheres The purpose of BSO varies.

Moreover, it is different appearance documents. So, when providing services, the BSO replaces a cash receipt, confirming the payment process.

Also, documents of a strictly approved form that have identifying characteristics are drawn up on such forms. For example, these could be work books, passports and more.

Current regulatory framework

The use of BSO is allowed only when providing services to the public. Letters from the Ministry of Finance of the Russian Federation until October 2012 established that such services included the types listed in OKUN.

Although some of these services are essentially works, strict reporting forms are still used for them. presented a slightly modified opinion.

In accordance with its provisions, BSO can also be used for applications not included in the OKUN list. However, the use of forms when selling goods is still not allowed.

Even when an entrepreneur does not use CCP on the basis, he does not have the right to use BSO.

Previously, the use of strict reporting forms was allowed only for those types of activities for which approved forms existed.

Allowed subjects to independently develop the necessary forms and print them.

However, the Ministry of Finance of the Russian Federation does not allow printing such documents on a regular computer. To do this, an automated system should be used. But more often BSO is still produced in printing houses.

What applies to strict reporting forms?

It is customary to classify as BSO:

season tickets;
travel tickets;
coupons and the like.

Federal regulations and legal documents do not establish a comprehensive list of BSO types. But in any circumstances, strict reporting forms mean documents equivalent to a cash receipt.

This is exactly what is said in paragraph 2 of the Government of the Russian Federation No. 359. Accordingly, clauses 5 and 7 of Resolution No. 359, federal authorities are free to ratify BSO forms for any type of service.

The approved formats are strictly used in the Russian Federation by all entities providing the corresponding service to the population. Public transport tickets are also considered strict reporting forms.

Their structural appearance is determined by theses. Draws up a form for the provision of services by hotels, hotels, campsites.

At the same time, the form previously used by hotels is an outdated form and cannot be used instead of a cash receipt.

It is determined that when organizations and individual entrepreneurs provide services that are not regulated by federal legislation regarding the application of SSO, they can create appropriate forms independently.

But at the same time, the developed forms must have all the required required components.

Required details

Clause 3 of Regulation No. 359 defines the mandatory details that strict reporting forms must have.

In particular these include:

name of the document;
series and six-digit number;
name of the economic entity using SSO;
TIN of the organization or individual entrepreneur;
type of service and its cost;
the actual amount received for the provision of the service;
date of receipt of payment;
position of the employee who accepted the cash, his full name. and signature;
seal of the individual entrepreneur or organization, if any.

If the form is produced by printing, then it must certainly contain the details that are established by Resolution 359 (Article 4). These include information about the printing house, the circulation of forms, and the date of their production.

For forms made using automated systems, the presence of such details is not required. At this time, outdated forms of strict reporting forms are not used. But it is permissible to take them as a basis when developing new forms.

It is important that forms prepared in this way do not need to be registered anywhere. And if the tax office requires mandatory registration, then this requirement is illegal.

Sample transfer and acceptance certificate

Strict reporting forms received by the organization from the printing house must be accepted by the person responsible for storing such documents, recording them and issuing them.

For uninterrupted activities on the receipt/transmission of forms, the organization must have a stable functioning commission. It is considered her duty to control the supply of BSO.

Reception must be carried out under a commission approved by the immediate head of the economic entity. Based on the results of acceptance, a BSO acceptance and transfer certificate is prepared.

Can be compiled in any form. The form according to OKUD 070000 is taken as the basis. Before drawing up the act, the responsible employee is obliged to check the forms by numbers, series, and quantities.

It is also necessary to check the accompanying documents of the transferring party. The inspection is carried out in the presence of members of the commission. The act certainly displays in detail all the data on the forms.

The act is signed by the commission and sent for approval to the head of the organization or individual entrepreneur. Based on the approved act, the responsible person accepts the forms for accounting.

If it is necessary to issue a BSO, a transfer act is drawn up. The nature of the transfer can be temporary or quantitative. When transferring forms for a certain time, the act indicates a specific period.

In the same way, if the transfer is quantitative, the number of transferred forms is recorded. When issuing the BSO, a note is made in the form log book.

Acts are stored in the BSO Accounting Book throughout the entire period of application of this journal. Stored documents are checked during inventory in the usual manner.

Their storage periods are determined by management depending on the storage periods of the BSO accounting logs. At the end of the storage period, the acts are destroyed in the manner specified for the BSO.

If instead of a cash receipt

In most cases, cash receipts are provided for cash payments to customers. In the absence of cash registers, strict reporting forms are used.

This procedure is determined by Article 2, Clause 2 of Federal Law No. 54. As a rule, strict reporting forms are used instead of a cash receipt by small companies and private entrepreneurs who provide household services to the population.

It is allowed to replace a cash receipt with a BSO if:

Automated system

Strict reporting forms can be produced through the use of automated systems. This is provided for in paragraph 11 of Resolution No. 359. It also stipulates the basic legal requirements for such a service.

This method of preparing forms is convenient in that it can be carried out directly at the workplace if necessary. All you need is a computer and a printer.

It simplifies the process of using BSO and eliminates the need to maintain a BSO accounting book. The system itself records all the necessary data. The automated system is reliably protected from unauthorized access.

That is, it is impossible to correct or correct the form or print it twice. Each form created by the system is assigned a unique number and series.

All operations carried out using BSO are automatically taken into account. Printing forms on a regular printer without the participation of an automated system is strictly prohibited.

The only disadvantage of an automated system is its high cost. For this reason, it is extremely irrational for small organizations to use it.

However, you can use the online service. In this case, constant access to the Internet and a printer are sufficient. In addition, it is acceptable to print several blank forms when you need to receive payment in places where there is no Internet.

Electronic data bank

On at the moment Orders and Letters of the Ministry of Finance of the Russian Federation have approved more than two hundred types various forms strict reporting forms. It is very difficult for a novice entrepreneur to understand this abundance when choosing the desired BSO format.

Studying current legislation and the latest regulations requires a lot of time. In this case, an automated system becomes an excellent solution.

Good day! Today I have an article on the topic, or rather sample how to fill out the BSO correctly. The topic is very simple, but for some reason some novice entrepreneurs filling out a strict reporting form is difficult.

So, let's cover this topic in detail.

To begin with, I turned to search engines and thought I would just give people a link to ready-made articles, but alas - the topic filling out strict reporting forms It was poorly disclosed and even those that came across were 2 years old.

Let's start with when it is necessary to fill out the BSO:

When to fill out the BSO form

These forms are used only when providing services; it is immediately worth noting that when providing services you cannot punch cash receipts or provide any other document other than the BSO form.

So if your business is the provision of services, then the BSO form must be issued as a document confirming the receipt of money for services rendered, and it makes absolutely no difference what kind of individual entrepreneur or LLC you have.

Where to order BSO forms

BSO forms are ordered from a printing house and there is absolutely no difference between the strict reporting form of an LLC or an individual entrepreneur, except that on the BSO forms the data of the entrepreneur or organization is indicated in the upper left corner.

The advantage of ordering BSO from a printing house is that, firstly, all the data of the person who provided the service is immediately printed, and secondly, they are immediately numbered and tear-off.

There are double BSOs - duplicating each other. That is, you do not need a carbon copy to fill out, the paper of the second receipt is filled out automatically as it is impregnated special composition and immediately filling out the main copy, the duplicate copy is filled in automatically.

Sample of filling out the BSO for LLC and individual entrepreneur

Strict reporting forms are filled out for both LLCs and individual entrepreneurs in the same way. After filling out the main sheet that you filled out, you keep it and attach it to the contract for the provision of services.

You tear off the second receipt (duplicate) and give it to the customer along with the contract and.

Despite the fact that the BSO is not registered with the tax office, it is numbered, and if suddenly the form that you filled out was damaged, you cannot throw it away, but you need to save it, because in the event of a tax audit you will be asked where it is.

We fill out the BSO for individual entrepreneurs and LLCs

As I said above, they are filled out in exactly the same way, so let’s look at one example of filling out a BSO for an organization:

Sample of filling out the BSO home page

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If you still have questions, you can ask them in the comments to the article or on social media.

The concept of a strict reporting form

These include:

receipts;
travel documents;
air and train tickets;
tourist vouchers and other documents.

The document regulating the use of BSO is the regulation approved by Decree of the Government of the Russian Federation dated May 6, 2008 No. 359.

In 2016, Law No. 54-FZ underwent significant changes, introduced by the Law “On Amendments...” dated July 3, 2016 No. 290-FZ (hereinafter referred to as Law No. 290-FZ), which also affected the BSO.

In particular, the law defined BSO, and now, in accordance with Art. 1.1 of Law No. 54-FZ (as amended by Law No. 290-FZ), a strict reporting form for an LLC is the company’s primary documentation, which is comparable to a cash receipt and is generated at the time of mutual settlements between the buyer and seller when providing services. This document must meet the following requirements:

contain information that confirms the fact of mutual settlements;
comply with the current legislation of the Russian Federation on the use of cash register equipment (CCT).

Previously, the list of services to the population, the provision of which can be issued by BSO, was established by the OKUN classifier. However, the latter was canceled and now you need to be guided by special keys that help you find an analogue of the OKUN service in the current OKVED 2 classifier.

Is it possible to download a strict reporting form for an LLC on the Internet: production rules

The ability to simply download a sample strict reporting form for an LLC from the Internet, print it on a printer and use it in the company’s document flow is not provided.

Previously, the use of BSO was regulated by Resolution No. 359, according to which the mandatory details of the BSO were the data of the printing house that produced it (clause 4). Accordingly, the production of forms had to be done using a printing method.

The latest changes to the rules for the formation of BSO were made by the above-mentioned Law No. 290-FZ:

According to Art. 1.1 of Law No. 54-FZ as amended. of Law No. 290-FZ, forms must be generated using an automated system for BSO.
Paragraph 1 of this article classifies this technique as CCT.
In accordance with paragraph. 3 p. 1 art. 4 of Law No. 54-FZ, it is possible to use automated systems only when paying for services.

Previously, the possibility of using such systems was also provided for in paragraph 4 of Resolution No. 359. Special requirements for them were established by paragraph 11 of this resolution; they were similar to the requirements for cash register systems, but automated systems were not cash register systems and, accordingly, not required registration with the tax office.

PLEASE NOTE! Old order use of BSO can be saved until 07/01/2019 (Clause 8, Article 7 of Law No. 290-FZ). After the specified date, you should be guided by the requirements new edition Law No. 54-FZ.

BSO forms

For some types of activities, SSR forms are developed by the relevant authorities regulating their implementation. For example:

The form of the tourist voucher was approved by order of the Ministry of Finance of Russia dated July 9, 2007 No. 60n.
The form of receipt for receiving an insurance premium (contribution) (Form No. A-7), used in insurance activities, was approved by Order of the Ministry of Finance of Russia dated May 17, 2006 No. 80n.
The form of receipt for payment for veterinary services used by veterinary clinics was approved by Order of the Ministry of Finance of Russia dated April 9, 2008 No. 39n.
The form of the pawn ticket and safety receipt used by pawnshops was approved by Order of the Ministry of Finance of Russia dated January 14, 2008 No. 3n.
The form of the cinema ticket was approved by order of the Ministry of Culture of Russia dated December 8, 2008 No. 231.

If standard form The BSO is not approved, then the company can develop it independently and approve it by order on accounting policies. However, in this case it is necessary to take into account the requirements of paragraphs. 3, 4 of Resolution No. 359 regarding the mandatory details that must be contained in any BSO. These include:

Name of the document (receipt, subscription, travel document).
Six-digit number and series.
Name and legal address of the LLC.
The type of service provided and its cost.
The cost of the payment made.
Calculation date.
Full name, position and signature of the employee accepting payment.
Information about the printing house (name, tax identification number, address).
Order number, circulation and year in which the form was completed.

New requirements for BSO details

The novelties of Law No. 290-FZ established additional requirements for mandatory details. The new details that must be indicated on the BSO from 2016 include:

information about the tax system used by the seller;
serial number indicated on the fiscal drive;
time and place of settlements;
OFS website address (fiscal data operator);
VAT rate and amount;
form of payment (cash or electronic payment);
in case of transfer of BSO electronically - e-mail and telephone number of the buyer.

PLEASE NOTE! If the document form does not contain a tear-off spine, then when filling it out it is necessary to make a copy of it, since duplicating the series and BSO number is expressly prohibited by clause 9 of Resolution No. 359.

The essence of this requirement is to ensure the uniqueness of each BSO published by the company, so the numbers on them should not be repeated.

The company can choose the series for the BSO independently, and when producing the next series of forms, it must ensure that the form numbers continue sequentially.

Requirements for accounting and storage of BSO

The procedure for the receipt and disposal of BSO at an enterprise is regulated by Resolution No. 359. The requirements for accounting and storage of BSO are also commented on by the Ministry of Finance in letter No. 03-01-15/10. They are as follows:

The BSO document flow is carried out by a special commission, which is created at the enterprise by order of the manager.
The order also appoints a person who will be responsible for filling out and issuing forms. This person is financially responsible, for which a corresponding agreement is drawn up.
Forms are accepted according to the acceptance certificate, which is signed by the commission and the director.
To record the forms, a special book is opened, which must be numbered, laced and sealed with the company’s seal and the signature of the manager. The form of such an accounting book is approved by the manager.
BSO must be stored in a specially designated room (safe), to which access to unauthorized persons is limited. Responsible person must seal the premises to prevent theft or damage to forms.
In order to control the availability of forms, the Commission periodically conducts an inventory.
BSO are stored for 5 years, after which they are disposed of, about which a report is issued. Forms are destroyed by burning, tearing, or transferred to specialized companies providing recycling services.

Thus, BSO, equivalent to cash receipts, allows you to refuse to use a cash register. It is a primary accounting document, the requirements for the formation of which are determined by law. Special requirements are also put forward for the recording and storage of this document.