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BSO for the provision of services. Forms of strict reporting for individual entrepreneurs

And bear the cost of its maintenance or not. Not everyone knows that, according to the law, the cash register can be abandoned, replacing it with strict reporting forms. Today we will take a closer look at what BSO (strict reporting forms) are, how to fill them out correctly, how to keep records and other subtleties of working with them.

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Any individual entrepreneurship involves handling money. Accordingly, all income and expenses must be recorded and documented. For these purposes, a cash register (KKM) is usually used. But its purchase and maintenance require certain financial investments. Instead of a cash register, the law allows individual entrepreneurs to use strict reporting forms.

In what cases can BSO be used?

BSO can be used for any chosen.
BSO is allowed to use individual entrepreneurs providing services individuals and other IPs. When working with organizations, it is necessary to issue cash receipts.
The types of services in the provision of which an individual entrepreneur has the right to use strict reporting forms are listed in OKUN, that is, in the all-Russian classifier of services to the population OK 002-93, which is approved by the Decree of the State Standard of Russia of June 28. 1993 No. 163.
The procedure for filling out and using the BSO is regulated by Decree of the Government of the Russian Federation of 05/06/2008 No. 359.

Hint: settlement with organizations through a cash register is required if an agreement is signed. In the absence of a contract for the provision of services, the application of the BSO does not contradict the law, since the person providing the service is not obliged to clarify the status of the consumer (this is an individual or organization).

Advantages of BSO over a cash register and their disadvantages

Ease of purchase and use. No need to incur large expenses for the purchase, maintenance technical condition, as in the case of a cash register;
Easy to transport. With an exit service, it is easier to bring forms with you than cash registers;
Ease of accounting. If the document is damaged, it can be crossed out, enclosed in the documentation and a new document drawn up. In case of an error in the cash receipt, it is necessary to fill out an act, an explanatory note and receive a signature from a special commission.

Strict reporting forms can only be used when providing services to individuals and individual entrepreneurs;
Filling banks manually is often inconvenient with a large number of customers;
It is necessary to keep strict records and keep copies (backs) of forms for 5 years;
Regularly it is necessary to order forms in the printing house.

Types of BSO and methods of acquisition

In 2020, each individual entrepreneur is required to purchase and fill out the following types of BSO:

payment receipts;
outfits on orders;
vouchers;
travel tickets;
coupons.

The above list is the same for all areas. However, within the framework of a certain IP focus, the list may change slightly. Therefore, when choosing an activity code in and, it is advisable to familiarize yourself in advance with the proposed working documents and forms that are provided specifically in this direction.

Often, for convenience, entrepreneurs use free-form forms. However, it should be noted that such forms do not have legal force. In the event of a dispute regarding the receipt Money this can harm the IP. Therefore, it is important to know how official forms differ, and where it is better to purchase them.
The entrepreneur is obliged to purchase forms from a printing house that has permission to print such documentation. Printing BSO on a conventional printer is prohibited! This is stated in a letter from the Ministry of Finance of Russia dated November 25, 2010 No. 03-01-15 / 8-250.

Download sample form

So, the strict reporting form according to all laws must have the following details:

Document name, number and series;
Full name of the individual entrepreneur;
Name of service;
The total amount of the transaction;
Date of payment and completion of the BSO;
Position and full name of the person responsible for filling out the form;
IP address;
IP print.

IMPORTANT: an individual entrepreneur independently decides on the purchase of a seal. This is not required by law. However, the Ministry of Finance of Russia, in a letter dated 03/02/2009 No. 03-01-15 / 2-69, indicated the mandatory presence of the IP seal on strict reporting forms. Thus, if you work with a BSO, and not with a cash register, the purchase of a seal is a prerequisite for you.

Note that there is no single form of BSO, therefore, at its discretion, an individual entrepreneur can additionally enter the desired details into it.

This article talks about typical solutions legal issues but each case is individual. If you want to know how to solve your particular problem - contact our consultant for FREE!

An example of filling out the BSO

The procedure for receiving, recording and storing BSO

Forms of strict accountability are accepted by an authorized person with whom an agreement on liability or by the leader.
Upon acceptance, the compliance of the quantity, numbers and series with those specified in the accompanying documents is checked, and an acceptance certificate is drawn up, which must be signed by the head and members of the commission responsible for working with the BSO.

Forms are stored in metal cabinets or safes in conditions that exclude damage or theft.
Accounting is kept in a special BSO Accounting journal, which is approved by the head. The pages of the journal must be numbered, laced, they must be stamped or signed by officials.

At monetary transactions the person who receives them issues the completed BSO, and keeps the bottom spine for reporting.

BSO are stored for at least 5 years packed in bags or bags and sealed. After the expiration of the term, they are disposed of with the subsequent drawing up of an act of disposal.

Penalties for non-issuance of BSO

According to article 14.5 of the Code of Administrative Offenses of the Russian Federation, fines are provided for incorrect work with BSO or their failure to issue them to the client.

for individual entrepreneurs and officials (including the head) - from 3,000 to 4,000 rubles;
For legal entities- from 30,000 to 40,000 rubles.

In addition, for non-compliance with the deadlines or their improper storage, a fine of 2,000 to 3,000 rubles is provided.

In the absence of BSO, additional liability is provided for under Article 120 of the Tax Code of the Russian Federation.

Thus, strict reporting forms are a convenient form of keeping records of income and expenses of individual entrepreneurs, as well as providing tax and other reports. BSO does not require large financial outlays, accounting is carried out manually, which allows you to track all transactions with funds in detail. Also, BSOs act as a weighty document in court in case of disputes over cash settlements.

Today we want to tell you about what strict reporting forms for individual entrepreneurs are and what they are used for. A strict reporting form (or BSO for short) is a document confirming receipt of payment in cash or by card. He replaces cash receipt. By "strict reporting" is meant a special accounting procedure, which we will discuss later.

The most common forms of strict accountability are a variety of receipts. For example, if you have a beauty salon, then when you receive money from clients, you can provide the following receipt:

As you can see, this receipt is intended to reflect the fact that money was received after the service was rendered.

As forms of strict reporting can also be:

travel vouchers;
tickets (for example, a bus ticket);
coupons;
subscriptions;
and other documents.

When can BSO be used?

You can use strict reporting forms if you provide services to individuals. The basics of working with BSO are determined by the Decree of the Government of the Russian Federation.

For many, the definition of a service is having a code for that activity in All-Russian classifier services to the population. However, the letter of the Federal Tax Service dated March 7, 2014 states that individual entrepreneurs providing services to the public, who are not mentioned in the OKUN, also have the right to issue strict reporting forms. So you can use the BSO for any type of service: if your type of activity is mentioned in OKUN - well, if it is not specified, but it is a service - you can always refer to the letter above.

Benefits of BSO for IP

What are the advantages of using strict reporting forms?

Firstly, there is no need to buy a cash register that costs more than ten thousand rubles.

Secondly, you are exempt from registering a KKM (cash register) with the tax office and training employees to work on it.

Thirdly, in the absence of a cash desk, you do not have to pay for its maintenance.

Fourthly, if you are not tied to a specific place, but, for example, you go to do haircuts at clients' houses, filling out receipts is much more convenient than carrying a cash register with you and knocking out checks.

Disadvantages of BSO

First of all, a limited scope - as we have already said, strict reporting forms are used only in the provision of services.

Secondly, you need to fill out the BSO manually - it is often more difficult than printing a check.

In addition, it is necessary to maintain a special regime for storing copies (or spines) of documents for 5 years.

Approved BSO forms

If the type of your activity relates to insurance, tourism, veterinary services, as well as passenger transport services, pawnshops and some others, then you can use the forms of strict reporting forms approved by the Ministry of Finance. One of the most common approved forms is the travel package.

If you provide other services, and there is no established form of strict reporting forms for them, then you can develop a BSO yourself. The main condition is that documents must contain mandatory details, which we will demonstrate to you in the following example.

BSO: sample filling

As you can see, the following fields are filled in this form, in accordance with the resolution:

Name, series, six-digit document number;
- Surname, name, patronymic IP;
- TIN;
- Type of service;
- Service cost;
- The amount of payment;
- Date of calculation and preparation of the document;
- Position and full name of the person performing the operation, personal signature, seal.

The form contains information about the manufacturer and circulation - this is also a requirement of the resolution.

It is assumed that you keep the spine for yourself. The series and number of the document on the spine and on the main part of the document are, of course, the same.

Where can I get strict reporting forms?

It is best to order BSO at a printing house. Other options are possible, but printing forms in a printing house is the easiest solution for an individual entrepreneur. If the form is approved, most likely the manufacturer already has it. If non-standard, contacting the printing house, prepare a sample of the BSO. You can do it in MS Word or in another way convenient for you.

To maintain strict records, each document must have a unique identifier. In our case, this is a combination of a series and a document number. When you order a new batch of BSO, it is better to assign a new series to them. The series can be arbitrary: you can use the sequence "AA", "AB", etc. You can specify a more complex combination that has a special meaning for you. For example, if you print BSOs in different printers, you can add the first letter of the printer's name to the series. The easiest way to support this approach is: a new order is a new series, and the number is the serial number of the document in the order. This ensures the uniqueness of their combination.

Please specify when ordering required amount documents, the series you have chosen, and the first number from which to start numbering.

It is not necessary to register forms with tax or other authorities.

Are there alternatives to typography?

Government Decree No. 359 dated May 6, 2008 states that BSOs are produced either by printing or using automated systems. Such systems must meet certain requirements: be protected from unauthorized access, record and store in memory a unique number and a series of forms, as well as all transactions over the next 5 years.

We met references on the Internet that you can make strict reporting forms yourself, acting as a printing house yourself (typographic activity is not licensed). Although this approach is not devoid of originality, it is impossible to manufacture BSO yourself, since Personal Computer and the printer is not suitable for this purpose. This is directly stated in the letter of the Ministry of Finance N 03-01-15 / 11-353. Even if you create strict reporting forms in Word and print them yourself, it will be impossible to guarantee the safety of data for five years and unauthorized access to information will not be possible. And to develop a special automated system for this individual entrepreneur is beyond the power.

How to keep track of BSO?

The most important condition for the use of such forms is the obligatory keeping of strict records.
BSO accounting must be kept on the basis of individual form numbers in the accounting book with numbered stitched pages. The book must be sealed and signed by the accountant and the head of the organization. You can create content in free form, but at the same time it should objectively reflect all the movements of documents.

To fill out the BSO accounting log, appoint a responsible person. He will also supervise the registration of forms. Entrust him with their acceptance, issuance, storage in a safe and inventory.

Copies of documents (backs) confirming the amount of cash, pack in bags, seal and store for 5 years. At the end of this period, but not earlier than one month after the last inventory, dispose of the roots on the basis of an act of destruction. For example, grind them in a shredder.

Start using BSO

Thus, we have followed the entire cycle of using the BSO. We told you what strict reporting forms are, what advantages they have, how to print a BSO, how to fill in and take them into account correctly.

If you provide services to the public, you can significantly save on the operation of the cash register by replacing it with the BSO. After reading this article, you are already quite savvy and know how to do it.

The law allows you to do without a cash register if you use strict reporting forms. When using BSO, cash receipts are not needed. Check if you can serve customers without a cash receipt. The rules for filling out and issuing strict reporting forms for individual entrepreneurs and firms are in this article.

Using a strict reporting form instead of a cashier's check

In some cases, you have the right to work without a cash register. Including - if instead of cashier's checks you can use strict reporting forms. General rules settlements in cash or by cards without cash receipts are determined by Decree of the Government of the Russian Federation of 06.05.2008 No. 359.

First of all, the use of BSO is relevant for activities on UTII. At the same time, strict reporting forms are used for settlements with legal entities.

BSO can also be used in settlements with the population for services rendered. At the same time, experts include not only the types of activities specially named in the All-Russian Classifier, but also any relationship with individuals as services to the population. You can use such documents, including when selling goods, if your buyer is not a legal entity. The tax authorities agree with this (letter of the Federal Tax Service of Russia dated March 7, 2014 No. ED-4-2 / [email protected]), their bosses from the financial department (letter of the Ministry of Finance of Russia dated September 20, 2013 No. 03-01-15 / 39118) and judges (decision of the Seventeenth Arbitration Court of Appeal dated September 10, 2012 No. 17AP-7900 / 2012-AK).

Forms of strict reporting forms

Some forms of BSO are approved by the authorities. First of all, we are talking about forms of vouchers and most types of tickets. If your settlements with individuals lie in a different plane, you can develop strict reporting forms yourself. You do not need to approve your BSO anywhere. Just fix the forms of strict reporting forms in your accounting policy.

The mandatory details of the BSO are as follows:

document name, six-digit number and series;
the name and legal form of your company (if you are an individual entrepreneur - your last name, first name, patronymic), your address and TIN;
the type of service you provide and its cost;
the amount that you accept from the client as payment in cash or by card;
date of calculation and preparation of the document;
position, full name and the personal signature of your employee responsible for the operation (or yours if you pay the client personally).

You can also add additional details you need to the strict reporting form. The seal is welcomed by the tax authorities, but not required.

Production of strict reporting forms

Forms of strict reporting can be ordered at the printing house, or you can make it yourself. On printed forms, be sure to check the presence of:

information about the manufacturer (abbreviated name, TIN and address);
order number, year of issue, circulation.

A special system is used for self-release of BSO. Simply put, you can adapt an old cash register removed from registration for this. Or any other - in any case, you do not need to register KKM.

For automated system BSO printing does not need EKLZ. You also don’t have to spend money on special stickers, as in the case of a registered KKM. The only requirements for such a device are protection against unauthorized access, fixation and storage for 5 years of all information on operations with BSO. But an ordinary computer with a printer for making strict reporting forms will not work - officials believe that information protection in such a system is insufficient.

Filling out and accounting for strict reporting forms in the journal

When forming a BSO in your automated system, all fields are filled in by the machine. When filling out strict reporting forms by hand, it is necessary to provide for either the simultaneous production of a copy, or the presence of tear-off parts in the form. Information in the BSO must be entered clearly and legibly, without corrections. Spoiled or incorrectly filled out strict reporting forms will have to be crossed out and filed into the book of forms on the day they are filled out.

If you ordered BSO at a printing house, you will need to account for them by name, series and numbers in a special ledger for accounting for strict reporting forms. Storage of typographic forms of strict accountability is also subject to certain rules. The requirements for storing and accounting for independently developed BSOs are not so strict - the main thing is that you can report on them to the tax authorities at any time.

With the employee to whom you instruct to receive, issue, store and account for BSO, as well as accept money from clients on them, you need to conclude an agreement on full liability.

Forms of strict reporting for individual entrepreneurs in 2015-2016 Fines

Individual entrepreneurs can use strict reporting forms on a par with companies - individual rules the use of BSO for individual entrepreneurs, including on the simplified tax system, has not been established. Responsibility for the correctness of filling out forms of strict reporting, an individual entrepreneur bears on an equal footing with company officials (Article 2.4 of the Code of Administrative Offenses of the Russian Federation).

Speaking of responsibility. If you did not issue a cash receipt to the buyer or, in this case, a strict reporting form, you will be fined under Part 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation. An employee of a company or an individual entrepreneur will have to pay 3-4 thousand rubles, and the company's budget will lose weight by as much as 30-40 thousand rubles. If you use UTII, you will have to part with the money if you do not issue supporting documents to the client, only if the buyer asked for them from you, and you or your employee refused him. Moreover, in order for the client to have the right to complain, not only his request, but also your refusal must be documented.

For the use of incorrect strict reporting forms, you, in fact, are not threatened at all (letter of the Federal Tax Service of Russia dated 10/16/2012 No. AC-4-2 / 17492). But your client with the wrong BSO will be less lucky - the tax simply will not allow him to recognize the costs of such documents. Therefore, if you want the client to return, use the strict reporting forms correctly.

Forms of strict accountability are issued instead of a CCP sales receipt and are specially provided for business entities when they provide services to the population. We analyze how the BSO sample looks and is filled out, the nuances of application in 2019, taking into account the changes that come into force on July 1.

Purpose of BSO

The strict reporting form according to the Law of May 22, 2003 No. 54-FZ “On the use of cash registers ...” is equated by purpose with a cash receipt and serves primary documentation for accounting purposes. The category of this documentation is not limited in the conventional sense to settlement receipts. This includes forms of certificates, subscriptions, tickets, vouchers, baggage checks, parking tickets, shipping documents, etc.

BSO is needed in order to:

confirm the payment for the service;
control the provision of the service.

A strict reporting form for individual entrepreneurs and LLCs is used when providing services to citizens and receiving money for a service without a cash desk. The application procedure is regulated by the Government Decree of May 6, 2008 No. 359 “On the procedure for making cash payments ...”. According to legal act use strict reporting forms for LLC and individual entrepreneurs when paying in cash with legal entities and selling goods is not allowed.

The Decree does not restrict the application of BSO under different tax regimes. For example, strict reporting forms in 2019 for individual entrepreneurs on UTII are issued on general conditions, as well as for other systems of taxation. Wherein complete replacement A CCP check in the form is provided for individual entrepreneurs and organizations according to the list of Articles 7.1 and 8 of the Law of 03.07.2016 No. 290-FZ.

Forms of strict reporting for individual entrepreneurs in 2019

To legally use a document, the following conditions must be met:

the service is provided to the public;
the activity of the entrepreneur is included in the list of household services;
the document contains all the required details.

Since 2017, the Government has established a list of services that fall under the term "household". You can clarify whether your business activity falls under the possibility of using BSO using the OKVED2 and OKPD2 classifiers.

If the codes you declared are present in the list of Appendices 1 and 2 of the Government Decree of November 24, 2016 N 2496-r, then the activity is classified as providing services to individuals.

The list of services is extensive, in particular, it is:

dry cleaning, clothes washing;
photography;
hotel, resort business;
veterinary medicine;
construction and repair of housing;
car rental, etc.

If it is difficult for you to classify whether you are engaged in services related to the household sector, the specialists of the Glavbukh Assistant company will help you.

Document execution

There is no single, unified sample of a strict reporting form for all types of entrepreneurship. The exception is services for which forms are developed and approved by federal authorities - these are transport sector, parking service, sports and cultural institutions.

In other cases, business entities choose options that are convenient for use, while strict reporting forms for individual entrepreneurs in 2019 should contain:

name of the form, series, number of 6 positions;
for legal entities - name, organizational and legal form, for individual entrepreneurs - full name;
for legal entities - legal address;
TIN of the business entity;
type of service provided;
service cost;
accepted amount;
date of calculation and execution of the document;
position, signature, full name of the person who accepted the money;
seal;
other information related to the service provided, filled in at the discretion of the entrepreneur.

A sample strict reporting form for LLC 2019 is identical to the variant for individual entrepreneurs and has only the above features for legal entities.

Printing the form by the entrepreneur himself on a printer is not allowed. You can order strict reporting forms for individual entrepreneurs for 2019 at the printing house. The series, number of the document with this method of manufacture is affixed by the manufacturer. The costs of strict reporting forms for individual entrepreneurs in 2019 on the simplified tax system, as well as on the OSNO, are accepted into the expenditure base.

Examples:

typographical form for LLC with a detachable part

sample form of strict reporting for IP 2019 without spine.

Decree No. 359 is allowed to print strict reporting forms for individual entrepreneurs using automated systems - a special apparatus for such purposes. Such a device identifies, records data about the operation, stores information for at least five years - number, series of BSO. Neither the forms nor the technical device are registered with the Federal Tax Service, but at the request of the tax authorities, the submission of data from the automated system is mandatory.

The document is issued with the issuance of one (minimum) copy, or the document must have a detachable part of the spine, with the exception of:

determination by the federal authorities of a different filling procedure;
filling in the details in a typographical way;
details in electronic form.

Records must be clear and understandable, corrections and blots are not allowed. An incorrectly executed document must be crossed out and attached to the BSO accounting book for the date of completion.

The procedure for accepting money without cash registers using BSO:

Fill out the form up to a personal signature;
Get money by placing it in front of the client;
Name the amount received;
Sign a document;
Name the change and issue it along with the document.

Payment order bank card without CCP with the use of BSO:

Get a payment card;
Fill out the form before signing;
Insert the card into the terminal and wait for confirmation of the payment;
Sign a document;
Return the card, form and document on the transaction using the card.

When you combine payment in cash and on a BSO card, the change and the card are returned at the same time.

Storage and accounting

Typographic forms are subject to accounting in a separate book by identifying features - name, series, number. The book of accounting forms itself is numbered, laced, sealed and endorsed by the head and chief accountant. An agreement on liability is concluded with an employee who accepts money, takes into account and issues forms. The employee accepts documents for accounting in the presence of a specially formed commission by order of the management.

Forms are accepted for accounting on the day of receipt by the organization with verification of compliance of quantitative and identification data with the invoice. The result of the check is activated. The act is approved by the head and serves as the basis for accounting. Documents must be stored in metal cabinets (safes) or in rooms with limited access to outsiders. The place of placement is required to be sealed or sealed upon completion of work.

The timing of the audit is similar to the timing of the inventory of money on hand. The proper use of the BSO is controlled by an audit for the presence of:

signatures and seals on book covers (staple sheets) of used documents;
copies (backs), their correct execution without corrections, indicating the amounts corresponding to the entries in the cash book.

Copies (backs) are packed in bags, which are sealed and stored for at least 5 years. After five years, but not earlier than a month from the last inventory, the forms are destroyed in the presence of the commission, which is confirmed by the act.

Commercial activity requires a lot of documentary work. If you don't have an accountant on staff, consider outsourcing your bookkeeping. Glavbukh Assistant specialists will not only competently organize accounting and report in a timely manner to the Federal Tax Service, but will also suggest ways to optimize your company's budget.

BSO before and after July 1, 2019

Law No. 192-FZ of July 3, 2018 amended the BSO application regime. From July 01, 2019, the old norms for issuing a document are no longer valid and registration is carried out according to new requirements:

Forms are made using technical devices with functions similar to CCP;
the details contain the same data as in the check under Article 4.7 of Law 54-FZ.

The form customary for most entrepreneurs is actually excluded from the document flow. New form regarded as a type of cashier's check. It will no longer be possible to use typographical samples, it will be necessary to have automated equipment for the formation of BSOs and printing them on paper.

The electronic version differs from the printed one in that it contains a QR code (trademark). The equipment used in this case has a fiscal drive and Internet access. BSO electronic format are sent to the Federal Tax Service and to email or to the client's subscriber number (without additional printout). New format paperwork frees the entrepreneur from maintaining a ledger of forms - the ledger is automatically generated in the system.

All explanations on the use of an online cash register in a separate article: Online cash register for services: does an entrepreneur need it in 2019.

Penalties for violations of work with BSO

If an economic entity violates the procedure for working with a strict reporting form, fines are applied to it under Article 14.5 of the Code of Administrative Offenses, since the document is equated to a check:

in the absence of information required by law, a fine:

a. on executive 3000-4000 rubles;
b. for a legal entity 30,000-40,000 rubles.

for non-submission (violation of deadlines) of information at the request of a tax warning or a fine:

a. for an official 1500-3000 rubles;
b. for a legal entity 5000-10000 rubles.

for failure to provide the client with the BSO in electronic or paper form, a warning or a fine:

a. for an official 2000 rubles;

b. for a legal entity 10,000 rubles.

In case of violation of primary document as a constituent element of accounting and an object of taxation, an official is fined under Article 15.11 of the Code of Administrative Offenses for 5,000-10,000 rubles. and an economic entity under Article 120 of the Tax Code up to 10,000 rubles.

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BSO forms are used in various sectors of the economy. Their forms are approved by the Ministry of Finance of the Russian Federation. A strict accountability receipt 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 have chosen a simplified taxation system may not purchase a cash register. In this case, instead of cash receipts, they will need to provide customers with special strict reporting forms for individual entrepreneurs in 2020. It should be borne in mind that it is allowed to issue a BSO only for the provision of services to the population and individual entrepreneurs, therefore, for all settlements with organizations, cash receipts are required to be issued.

When can BSO be used?

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

What is BSO for IP

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

The use of strict reporting forms in entrepreneurial activity regulated by Government Decree No. 359 of 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 2020, individual entrepreneurs can independently create a form of 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 that must be specified 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 responsible person and IP seal;
Services provided and their cost;
The price of payment made in cash or by means of a payment card;
Dates of drawing up the document and its payment;
Other information characterizing the specifics of the services provided by the enterprise.

. Subsequently, on its basis, it is possible to issue a BSO for individual entrepreneurs on the simplified tax system for the provision of services.

Handwritten BSOs cannot be used for the following activities:

Services for the provision of parking spaces;
Receipts or subscriptions for the provided services of a veterinary nature;
Issuance of various transport tickets;
Issuance of pledge tickets and safe receipts of the pawnshop;
Organization of tourist and excursion routes.

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

Where to buy forms of strict reporting for individual entrepreneurs

You can buy BSO in a specialized printing house or printing house, or set up production by an automated system (often based on cash registers), which do 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 get a BSO for an individual entrepreneur on the simplified tax system for the provision of services in 2020:

Typographic way. Before downloading a sample for it, you need to make sure that it complies with the established order and all necessary requirements. The form must show the following information about its manufacturer: its abbreviated name, tax identification number, address, order number, circulation size and year of printing. The above information is obligatory requisites. Downloading samples from the Internet does not raise any questions, and the cost of printing them at a printing house in Moscow is about three rubles apiece (the price may vary slightly in the regions or the size and type of the form, as well as the required circulation volume). In the printing house for any service, there is a high probability that there will be ready-made templates BSO - both standard and detachable (their cost fluctuates around hundreds of 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 - this is a special device, which is understood as an inventory that looks like a cash register, but has a lower cost and other functionality. It is used to store accurate reports on blanks for the required five-year period and boasts protection against unplanned memory breaches, as well as completing and releasing SRFs, providing numbering with the current series. You can buy it for about 5 thousand rubles, and the instructions are easy to download on the Internet.

Filling rules

After the form is filled out, it is urgent to make a copy of it (at least one copy of it). It's 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 form of strict reporting for individual entrepreneurs in 2020 with a tear-off part will help to study its features.

Most forms are filled out immediately after receiving cash payment or after making a payment with a bank card. It is not allowed to issue a BSO late, or, conversely, premature issuance of a document.

Each of the forms must be drawn up unambiguously, without any errors or amendments. In case of misprints or the need to make corrections, you need to cross out an incorrectly completed or completely damaged document. It is entered in the Book of Accounting Forms for the date corresponding to the damage, and then a new BSO is filled out. An unsuccessful form is not thrown away! Some even attach an explanatory note with him, which explains the reasons for the damage to the document..

The funds issued with the help of the BSO during the day are added up. A credit cash order is calculated for their full amount (in cases where an entrepreneur maintains such documentation, this is not necessary).

The principle of accounting and inspection

The receipts of strict reporting for individual entrepreneurs created by the typographic method are entered in the Book of Accounts 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 IP director.

The inspection and accounting of the 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 are entirely on the entrepreneur himself.

Acceptance takes place in the presence of the appointed commission on the day of receipt of documents for the enterprise. Verification of documentation is carried out by actually assessing the number of forms and reconciling the numbers and series of papers provided with accompanying document. As a result of the inspection confidant writes an act of acceptance of the BSO. Only after its signature by the owner of the IP is it allowed to use the received forms.

Pros and cons of BSO

Among the advantages of using BSO, in addition to saving on cash register you can highlight the absence of the need to register it - you do not need to go to the tax service. In addition, you do not have to train employees to work with it. Among the minuses is the constant filling, accounting and storage of forms for five years.