BSO for IE - types and forms of strict reporting forms, purpose and procedure for register book registration
The state establishes the rules and regulations for accounting and tax accounting for individual entrepreneurs (hereinafter referred to as IP) who apply preferential special tax regimes. To know what a strict reporting form for individual entrepreneurs is, to be able to correctly fill out, store and systematically take into account such documentation should be any merchant who does not want the Federal Tax Service (hereinafter - the Federal Tax Service) to pay fines and penalties for incorrect document management at the enterprise. Check out the nuances of using such official papers.
What are strict reporting forms for un
Any entrepreneur who officially registered his activities with the Federal Tax Service needs mechanisms to take into account incoming cash from customers using his goods and services. The government is allowed not to use the cash register mechanism (hereinafter - KKM) in some cases. If the entrepreneur provides services, but does not sell goods, then you can not use expensive cash equipment. We use strict reporting forms (hereinafter - BSO) to record incoming revenue.
The legislation stipulates in which cases such a document flow can be applied, measures for accounting, storage and write-off of BSR are provided in detail. A merchant can create forms taking into account the scope of activity, but all documentation must comply with the established requirements. It is not allowed to personally print such official papers in any form.To order a BSO for an individual entrepreneur, you need to contact the printing house, which has the right to print documents related to strict reporting.
In what cases can I apply
If a merchant is engaged in the production and sale of any goods, then the use of BSO for IP is strictly prohibited. Apply this type of documentation is allowed only in cash payments for the services provided with private individuals or entrepreneurs. If the work is needed by an organization that is a legal entity, then, when making a payment by the customer, it is necessary to write out a sales receipt.
You can find services for which it is permissible to use BSO for IP operation in the All-Russian Classifier of Economic Activities OKVED2 (029-2014) or the All-Russian Classifier of Products by Economic Activities OKPD2 (OK-034-2014). Previously, entrepreneurs focused on OKUN - the All-Russian classifier of services to the population, but since 2017 it has lost force. Individual entrepreneurs working on OKUN who used BSO should consult the local branch of the Federal Tax Service regarding the possibility of using this type of documentation for their activities.
Regulatory and legislative framework
The admissibility of using BSO instead of KKM by individuals who have registered as entrepreneurs and applying preferential taxation regimes is regulated by Decree of the Government of the Russian Federation dated 06.05.2008 No. 359 “On the procedure for cash payments and (or) settlements using payment cards without the use of control- cash technology. " You can apply BSO with the following tax accounting options:
- simplified tax system (STS);
- single tax on imputed income (UTII);
- Patent Taxation System (POS);
- single agricultural tax (UTIF).
After July 1, 2019, the BSO paper-based accounting system for entrepreneurs will be banned in accordance with the Federal Law dated 03.07.2016 No. 290-ФЗ “On Amendments to the Federal Law“ On the Use of Cash Register Machines in Cash Payment and ( or) settlements using payment plastic cards "and other legislative acts of the Russian Federation." Only automated BSO accounting systems can be used to account for cash turnover.
Types of strict reporting forms
State reference books OKVED 2 and OKPD 2 established a wide range of entrepreneurial activities in which the use of BSO is allowed. There are many options for official papers of this kind. These include the following types of BSO for IP activities:
- tear-off coupons;
- one-time and full subscription;
- receipts;
- vouchers;
- tickets
- travel documents, except as otherwise provided by law.
All BSO options for operating IP are allowed to be created independently, taking into account the scope of the services provided and the ease of use of official papers. At the same time, each document should contain the established information, be duly filled out and taken into account in a special book. If the form does not contain the required data, is filled out incorrectly, was corrected without being certified by the seal of the entrepreneur, then the Federal Tax Service does not accept paper as a justifying document for recording cash receipts.
BSO forms developed by the state
You can not use personally designed forms if the entrepreneur provides the services specified by law. There are standardized forms of SSR, established and developed by the state for such cases. They need to be used in the following operations:
- sale of tickets for rail transportation, air travel, passenger transportation by public transport;
- provision of parking and parking spaces;
- veterinary care;
- sale of tourist and sightseeing tours;
- issue of pledge receipts in pawnshops.
Mandatory details of BSO
Since the Federal Tax Service strictly monitors compliance with the rules for filling, discipline of accounting and storage of BSO for individual entrepreneurs, an important role is played by the correct indication of the required details in official receipts when ordering a package of documents in a printing house or creating forms using its own automated mechanism. Any document should contain the following information:
- name of the paper indicating the corresponding series and serial number;
- full or abbreviated name of the organization;
- individual identification number (hereinafter - TIN) of the merchant;
- decoding of works or services with an indication of price;
- the amount contributed by the customer, in numbers and words;
- date, month, year of paper filling;
- personal data of the employee authorized to issue receipts, indicating the position and signature;
- print;
- other data at the discretion of the merchant, specifically stipulating the work performed.
BSO filling rules
A businessman and an employee authorized to issue receipts should be aware that all columns, lines and fields on paper are filled out. If there is empty space when entering information, a dash is made along the diagonal. In addition, the following rules for the preparation and completion of documentation must be observed:
- If there is a tear-off root, the main document is given to the client, the coupon remains with the individual entrepreneur and is taken into account in accordance with the established rules.
- If the BSO does not provide for detachable roots for the activities of the IP, then at least two or three copies must be filled out. It is allowed to use carbon paper or special impregnation to create copies of the original receipt.
- A form is drawn up immediately after receiving cash from the buyer. It is impossible to issue documents executed "ahead of time" or much later than the moment of receipt of money.
- A copy of the paper is immediately taken into account in the book intended for registration of the BSO for the individual entrepreneur, with confirmation of the details, serial number and series of receipts indicated in legible handwriting.
- No blots, corrections, strikethroughs, mashing, erasing of the form are allowed. If the document has been damaged, then it cannot be thrown out. The employee responsible for issuing the form, or the businessman personally, must cross out everything that has been written down, indicate that the paper is damaged, number it, make appropriate entries in the ledger to justify the lack of cash.
Production of strict reporting forms
Printing on purchased inkjet, laser, dot matrix printers and other home devices not intended for the manufacture of strict reporting forms is prohibited. At the choice of a businessman there are two ways to perform BSO for individual entrepreneurs:
- appeal to a specialized printing house with a sample of paper on hand;
- listing of the form using a specialized storage system, accounting and manufacturing of BSO for IP.
Typographic method
Any newspaper and magazine printing manufacturer that has a license for the provision of printing services has a standard set of BSO samples for accounting IP. If you need an individual version of the product, you can download the form on the Internet, change it at will, without affecting the required details, and send it to the printing press. A document created by this method should have information about the manufacturer — the name of the organization, TIN, number of copies issued, details, date of issue of the print run.
It should be borne in mind that each receipt should have a common series and its own individual number of 6 characters, for example, AB 123456. It is desirable that the new circulation of copies of the documentation has its own series to keep records of receipts used easier.When collecting an order from a printing house, it is necessary to carefully check the conformity of all printed data with the true details.
Automated System Application
From July 1 of this year, all IPs using BSOs should switch to automated receipt systems. The mechanism can be bought freely in Moscow, the use of the unit does not require registration with the Federal Tax Service. The system is similar to KKM, but has a different purpose. An entrepreneur may issue, store, and account for receipts made on this device for a five-year period. The mechanism is protected from hacking, fraudulent actions, can produce new copies of forms with water protection, a hologram.
Accounting and storage of BSO
The use of documents is governed by special rules. If the taxpayer wants to use BSO instead of KKM, then you need to act in this sequence:
- Purchase at the printing house or on your own, using a special unit, produce the right amount of documents. (If an automatic document issuing system, an online cashier is used, then the following steps for the accounting and control of receipts are not performed, all information about the issued forms is stored in an electronic device).
- Sequence them in accordance with the established rules.
- Appoint a person responsible for the issuance of letterheads by a special order, hand over to him copies of papers under the act of acceptance and transfer of documentation.
- To approve the creation of a book of accounting documents.
- Enter notes on issued securities in accordance with established legislative standards.
- Take into account damaged receipts, for each drawing up an act of debiting with the application of the original paper.
- Keep copies, tear-off sheets of forms for 5 years in specially equipped safes, cabinets, inaccessible to unauthorized persons.
- At the end of the specified period, utilize the forms, having drawn up the relevant order for the enterprise, approving the act on writing off the documentation.
How to capitalize preprinted forms
After the company received the BSO printed by the printing method for accounting of individual entrepreneurs, it is necessary to verify the details, issue orders for the company to accept the balance of the circulation of documents, appoint an employee responsible for the storage and issuance of receipts to customers, draw up a special act on the transfer of documents to him for responsible storage. If the entrepreneur does not have employees, then he is personally responsible for the use and accounting of strict reporting documents. The act of transmission and reception shall indicate the following data:
- Name of the head and chap. accountants of the company.
- Personal data of the employee accepting paper storage.
- The number of copies of official forms, a series of circulation, the presence or absence of defective copies.
- Date of transfer to the employee for safekeeping and use of accounting materials.
- Registration number for registration of this series in a book intended for the registration of strict reporting forms.
- Signatures of persons sending and receiving forms.
- Stamp IP.
Registration of a BSO accounting book
The legislation does not stipulate a strict form of maintaining a journal intended for the accounting of forms. The entrepreneur has the right to create his own option, taking into account the nuances of the company and other factors. Pages of the book should be numbered, they must be laced up, stitched, sealed with a seal or stamp of a merchant with the date of commencement of use of the book. The order of recording receipts using the journal looks like this:
- The client transfers money for the provided service, the employee fills out the next receipt, draws up a receipt order for receiving funds.
- The original document is provided to the customer, copies or tear-off stays remain with the individual entrepreneur.
- An entry is made in the journal indicating the number and series of the form, the amount received from the client.
- A copy or tear-off coupon shall be deposited in a safe or cabinet protected against unauthorized breaking.
Debit Procedure
The merchant must keep at least five years old copies and tear-off coupons documenting the receipt of cash from customers for the work performed. After the specified time has elapsed, documentation may be destroyed by the statute of limitations. Corrupted, defective, worn out paper is also disposed of. To do this, you need to draw up an act to write off forms with the following information:
- full name of the enterprise;
- Name of director and employee responsible for the issuance and storage of securities;
- date of writing off forms;
- quantity, series and numbers of destroyed copies;
- signatures of company management, information keeper, with decryption;
- print organization.
Pros and cons of using BSO by individual entrepreneurs
Many merchants are switching to using strict reporting forms. This method of controlling the receipt of finances has its advantages. These include the following factors:
- There is no need to purchase expensive KKM at a price of 8 thousand rubles, to make regular repairs, annual maintenance of the mechanism.
- When purchasing an electronic device designed to control, issue, record and store work orders, it is not necessary to register a budget unit with the Federal Tax Service.
- For field work and the provision of housing and communal services, it is easier to write out receipts to clients than to carry bulky cash register.
- The use of forms, with the maintenance of a book for their registration, does not present special difficulties for a person who is ignorant of accounting and tax accounting.
This method of cash control has its drawbacks:
- Use of forms is permitted only when providing services to individuals and private merchants.
- If letterheads printed at the printing house are used, then all documentation is filled in manually. This method is inconvenient with a large influx of customers, queues are created, for example, when washing, a kiosk with ice cream.
- It is necessary to strictly follow the rules for the accounting and storage of receipts in order to avoid the calculation of fines and penalties by the employees of the Federal Tax Service Inspectorate (IFTS).
- With a large cash flow, it is constantly necessary to acquire new batches of forms.
Monitoring the use of strict reporting forms
Employees of the tax service have the right to carry out desk and on-site checks of compliance of the businessman’s work with the tax and accounting records set by the enterprise within the time period established by law. In order to carry out an inventory, the merchant, according to the instructions, must provide the tax authorities with primary documents, an official registration journal or electronic aggregate information on the issued forms, acts of acceptance and cancellation of receipts, other information at the request of the Federal Tax Service for the period under review.
During the inspection, the actual number of tear-off roots or copies of the work order is compared with data from an automated system or data log. After that, the amount indicated in the primary materials is verified with the numbers given in the book of control over the circulation of forms. If there are violations of the document management procedure, the numbers given in the tear-off coupons and the accounting journal are different, then the businessman must provide truthful evidence of the difference in the indicators in order to avoid paying fines and penalties.
Penalties
If the employees of the Federal Tax Service Inspectorate identify with a merchant official misconduct related to the use of forms, failure to provide receipts to customers, then 3-4 thousand rubles will be exacted. In case of occurrence of facts of non-compliance with storage rules, early utilization of documents, a fine of 2-3 thousand rubles is imposed.If it is established that the merchant did not follow the workflow, there are no primary materials, the registration journal, then, according to the provisions of Art. 120 of the Tax Code of the Russian Federation, you have to pay a penalty of 10-30 thousand rubles.
Video
How to fill out BSO forms for LLC and IP
