Responsibility for BSOs (their non-issuance, incorrect execution, loss) is established by the norms of administrative legislation. What penalties can be applied to the offender and can they be avoided in any way?

What is a strict reporting form?

Article 1.1 of the law "On CCP" dated 22.05.2003 No. 54-FZ defines a strict reporting form (hereinafter - BSO) as a primary accounting document equated to a cash receipt, generated in electronic form and (or) printed using an automated system for strict reporting forms at the time of settlement between the user and the client for the services rendered, containing information about the settlement, confirming the fact of its implementation and complying with the requirements of the legislation of the Russian Federation on the use of cash registers.

But this definition will fully work from 07/01/2019, when all organizations and individual entrepreneurs, without exception, will be required to apply BSO in the manner prescribed by law No. 54-FZ. Until this date, when providing services to the population, business entities that have the right not to use CCPs can work with them according to the rules that are enshrined in the Decree of the Government of the Russian Federation “On the procedure for making cash payments ...” dated 05/06/2008 No. 359. The exception is the catering sector, whose enterprises (except for individual entrepreneurs without employees) should have switched to new order work with BSO since 07/01/2018.

What are the penalties for not issuing a BSO?

Non-issuance of BSO is equated to non-use of cash registers for the following reasons. According to paragraph 2 of Art. 2 of Law No. 54-FZ, some firms and entrepreneurs providing services to the public may not use cash registers for cash payments. However, this is permissible only if a document is issued to customers that is similar in composition and purpose to a cash receipt - BSO. If such a form is not issued by the seller, then this action is interpreted by the regulatory authorities as an illegal non-use of CCP, which is an administrative offense.

According to paragraph 2 of Art. 14.5 of the Code of Administrative Offenses, it entails a penalty in the form of a fine:

• for officials - in the amount of 25 to 50% of the amount accepted without issuing a document (but not less than 10,000 rubles);
• for legal entities - in the amount of 75 to 100% of the amount accepted without issuing a document (but not less than 30,000 rubles).

Repeated violation with the amount of proceeds not posted through the CCP in the amount of 1 million rubles. and more severely punished:

• in relation to officials, it entails disqualification for a period of one to two years;
• for individual entrepreneurs and legal entities may result in an administrative suspension of activities for up to 90 days.

A separate offense of the Code of Administrative Offenses is the failure to issue a cashier's check or BSO if there is a client's request. In this case, the following types of liability will apply (clause 6, article 14.5):

• a warning or a fine for officials in the amount of 2,000 rubles;
• for legal entities - a warning or a fine of 10,000 rubles.

Note that controllers can equate the issuance of a form with the non-issuance of a BSO:

• for an amount different from that which was actually received;
• manufactured by unacceptable methods (all permitted methods are listed in clauses 5, 11 of Decree No. 359);
• with missing mandatory details (their list is given in paragraph 3 of Resolution No. 359).

IMPORTANT! The opinions of judges on the issue of bringing to responsibility for issuing BSO with incorrect details are very, very contradictory. For example, the decision of the FAS Northwestern District No. A56-13516/2007 dated 10.12.2007 contains the decision of the arbitrators to hold the company liable for the fact that it did not enter its details in the BSO. And a completely different opinion was expressed by the judges in the decision of the Federal Antimonopoly Service of the West Siberian District of October 25, 2007 No. F04-7541 / 2007 (39632-A75-7), when they decided not to hold the individual entrepreneur liable, despite the fact that he did not indicate in the BSO a number of mandatory details.

In addition to administrative responsibility for the absence of BSO, tax liability is also possible - according to Art. 120 of the Tax Code of the Russian Federation in the form of a fine in the amount of 10,000-30,000 rubles, and in case of understating the tax base in the amount of 20% of the amount of the unpaid tax, but not less than 40,000 rubles.

Is there any liability for the loss of the BSO?

In this case, a measure may be applied for violating the procedure for storing primary accounting documentation, which all business entities are required to comply with (Article 29 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ). According to paragraphs. 1, 2 art. 15.11 of the Code of Administrative Offenses of the Russian Federation provides for the following fines for officials for the lack of a primary organization:

• 5,000-10,000 rubles at the first violation
• 10,000-20,000 rubles or disqualification for 1-2 years - if repeated.

In addition, according to paragraph 1 of Art. 15.6 of the Code of Administrative Offenses of the Russian Federation for failure to provide regulatory authorities with primary documentation, a fine of 300-500 rubles is imposed on officials. For the same violation, liability is also provided for under paragraph 5 of Art. 14.5 of the Code of Administrative Offenses - a warning or a fine for officials in the amount of 1,500-3,000 rubles, a warning or a fine of 5,000-10,000 rubles is applied to legal entities.

There is also the possibility of a fine under Art. 120 of the Tax Code of the Russian Federation, which we discussed above.

IMPORTANT! Speaking about liability for the loss of BSO, it should be understood that it only applies to cases where the seller does not have completed forms. Blank forms are not primary documentation, and liability for their loss is not provided.

Do not forget to follow the procedure for writing off lost BSOs (including unfilled ones), it is established by clause 19 of Decree No. 359. The fact of loss is confirmed by an inventory list that compares the data of the BSO accounting book with the actual data on the presence of BSO from the responsible employee. At the same time, if BSOs were lost through his fault, disciplinary measures may be applied to the offending employee in accordance with the Labor Code of the Russian Federation. And if the loss of BSO was the result of illegal actions of an employee (in particular, theft), it is necessary to notify the investigating authorities about this fact.

Can an employee of the company or individual entrepreneur be held liable?

According to Art. 2 laws dated 22.05.2003 No. 54-FZ apply cash registers(or BSO) only organizations or individual entrepreneurs are obliged. What does this mean? The fact that the legislation does not provide for the obligation of an individual - an employee of a company or individual entrepreneur (for example, a cashier) to issue a BSO or a cash receipt. Such a duty is assigned to the employee solely by the employers on the basis of the relevant provisions employment contract concluded between the employee and the legal entity (or individual entrepreneur).

Thus, only the employer can be held liable for non-issuance of the BSO, since in this situation his employee performs actions on the basis of an employment contract, but is not a party to the sales contract (letter of the Federal Tax Service dated 06/13/2006 No. MM-6-06 / 597@). However given fact does not prevent the employer from claiming damages from his employee if they were caused through his (employee's) fault.

When can the fine be reduced and punishment avoided?

Even if a fine for not issuing a BSO (or not using a CCP) was imposed if there were good reasons for this, judges can mitigate the punishment by reducing the amount of the monetary penalty or not applying it at all. The most significant mitigating circumstance in this situation is the primary involvement of a firm or an individual entrepreneur in the appropriate type of administrative responsibility. For example, the arbitrators, in issuing the decision of the Federal Antimonopoly Service of the North-Western District dated May 7, 2007 No. A56-11958/2006, considered it possible to reduce the amount of penalties imposed on the firm from 35,000 to 30,000 rubles.

Judges may favorably treat the violator of cash discipline and release him from administrative responsibility also if the violation is recognized as insignificant. Most often this happens when the amount that should have been recorded in the unissued document is small, and the legal entity or entrepreneur is held liable for the first time (Decree of the Federal Antimonopoly Service of the Volga-Vyatka District of August 26, 2008 No. A28-3765 / 2008-144 / 14).

Another example of the insignificance of the violation is the resolution of the Federal Antimonopoly Service of the Urals District of June 24, 2008 No. Ф09-4443 / 08-С1, when the company was exempted from liability for the use of an unidentified BSO, while all its details complied with legal requirements.

Another point that should be taken into account: the period during which punishment can be imposed - it is enshrined in Art. 4.5 of the Code of Administrative Offenses. According to this rule, a decision to impose an administrative penalty cannot be issued if more than 2 months have passed since the date of the violation.

And the last nuance that will help to avoid punishment: according to Art. 7 of Law No. 54-FZ, the controlling function for the use of CCP and BSO by economic entities is assigned to the tax authorities. At the same time, only certain employees of the Federal Tax Service can draw up protocols in case of violations and impose liability (Article 23.5 of the Code of Administrative Offenses of the Russian Federation):

• Head of the Federal Tax Service of the Russian Federation and his deputies;
• heads of inspections of subjects of the Russian Federation and their deputies;
• heads of city and district branches of the Federal Tax Service.

In the event that the protocol is drawn up by another official, the violator may be exempted from bringing to administrative responsibility (Decree of the Federal Antimonopoly Service of the Moscow District dated April 30, 2004 No. KA-A40 / 3113-04).

Can tax authorities conduct test purchases?

In order to bring the violator to justice, the violation must be identified. But can FTS officers do this? For a long time the judges did not have a unanimous opinion as to whether the tax authorities had the right to carry out test purchases. A bit of history. In 2008, the Supreme Arbitration Court came to the conclusion that the inspectors of the Federal Tax Service do not have the right to do this, since test purchases (called test purchases in the legislation) are recognized as an operational-search measure (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 02.09.08 No. 3125/08). And the tax authorities do not have the right to carry them out. It is impossible to take into account the evidence obtained in case of non-compliance with the law. Federal arbitration courts armed themselves with similar explanations of the SAC, massively canceling fines for non-compliance with cash discipline.

A little later, the Supreme Court of the Russian Federation (Decree No. 46-AD09-1 of July 24, 2009) expressed the exact opposite opinion: control over the use of cash registers and the issuance of cash documents is assigned to the tax authorities in accordance with Art. 7 of the law dated 05.22.03 No. 54-FZ, the provisions of which do not prohibit employees of the Federal Tax Service from conducting a test purchase, therefore, they have the right to carry it out.

And in the middle of 2016, the Presidium of the Supreme Court confirmed the same position (review judicial practice RF Armed Forces No. 2 (2015)), explaining that the norms of the law of August 12, 1995 No. is operational-search. The judges also focused on the fact that the test purchase act drawn up by the tax authorities is evidence when considering cases of imposing liability under Art. 14.5 of the Code of Administrative Offenses of the Russian Federation.

For other types of audit activities, see the material “Tax audit - what is it and what is the procedure?” .

Results

Responsibility for improper use and storage of BSO is established by the articles of the Code of Administrative Offenses of the Russian Federation and the Tax Code of the Russian Federation. At the same time, it is important to remember the legislative nuances that prevent the imposition of fines for violation of cash discipline or minimize their amount.

A certain category of organizations and individual entrepreneurs, due to the specifics of their activities or location features, has the right to make cash payments without the use of cash registers. This is possible when carrying out the following types of activities (clause 3, article 2 of the law of May 22, 2003 No. 54-FZ “On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards”, hereinafter - Law No. 54-FZ):

• sales of newspapers and magazines, as well as related products in newspaper and magazine kiosks, provided that the share of sales of newspapers and magazines in their turnover is at least 50 percent and the range of related products is approved by the executive authority of the subject;
• sales valuable papers;
• sales lottery tickets;
• sales of travel tickets and coupons for travel in the city public transport;
• providing meals to students and employees general education schools and equated to them educational institutions during training sessions;
• trade in markets, fairs, exhibition complexes, as well as in other territories allotted for trade, with the exception of shops, pavilions, kiosks, tents, car shops, auto shops, motor vans, container-type premises and other similarly equipped and ensuring the display and safety of goods trading places, open counters inside the covered market premises in the sale of non-food products;
• peddling small retail trade in food and non-food products (with the exception of technically complex goods and food products that require certain storage and sale conditions) from hand carts, baskets, trays;
• sales in passenger cars of trains of tea products in the range approved by the federal executive authority in the region railway transport;
• sales in countryside(excluding district centers and urban-type settlements) medicines in pharmacies located in feldsher-midwife stations;
• trade in kiosks with ice cream and soft drinks on tap;
• trade from tanks with beer, kvass, milk, vegetable oil, live fish, kerosene, vrazval vegetables and gourds;
• acceptance of glassware and waste materials from the population, with the exception of scrap metal;
• sale of objects of religious worship and religious literature, provision of services for religious rites and ceremonies in places provided religious organizations for these purposes;
• sales at face value of state postage stamps confirming payment for postal services.

Organizations and individual entrepreneurs located in remote or hard-to-reach areas (with the exception of cities, district centers, urban-type settlements) specified in the list approved by the authority can also carry out cash settlements without the use of cash registers. state power subject.

And now let's see what the legislation says about the use of strict reporting forms. So, organizations and individual entrepreneurs can make cash payments or payments using payment cards without the use of cash registers in the case of rendering services to the population, subject to the issuance of appropriate forms of strict accountability (Clause 2, Article 2 of Law No. 54-FZ). Types of services to the population can be viewed in the "All-Russian classifier of services to the population OK 002-93 (OKUN)", approved by the Decree of the State Standard of the Russian Federation dated 06/28/1993 No. 163. Not so long ago, by Government Decree No. 359 dated 05/06/2008, a new " Regulations on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers” (hereinafter referred to as the Regulations).

Please note that income cash orders and receipts for them are not strict reporting forms (letter of the Federal Tax Service for Moscow dated September 05, 2006 No. 22-12 / 78389).

New rules

The new Regulation establishes the procedure for organizations and individual entrepreneurs to carry out cash settlements and settlements using payment cards without the use of cash registers in the case of the provision of services to the public, subject to the issuance of a document drawn up on a strict reporting form (hereinafter referred to as the BSO), equated to a cash receipt. Also, the Regulations prescribe the procedure for approval, accounting, storage and destruction of such forms.

Blank Form

So, on strict reporting forms, receipts, tickets, travel documents, coupons, vouchers, subscriptions and other documents equated to cashier's checks intended for cash settlements or settlements using payment cards without the use of cash registers are issued (p. 2 Regulations).

The strict reporting form must contain the following details (clause 3 of the Regulations):

• document name, six-digit number and series;
• name and legal form - for the organization;
• surname, name, patronymic - for an individual entrepreneur;
• location of permanent executive body legal entity;
• type of service;
• the cost of the service in monetary terms;
• payment amount;
• the date of the calculation and preparation of the document;
• position, surname, name and patronymic of the person responsible for the transaction, and the correctness of its execution, his personal signature, seal;
• other details that characterize the specifics of the service provided and with which the organization has the right to supplement the document ( individual entrepreneur).

According to paragraph 5 of the Regulations, the document form can be printed in a typographical way or formed using an automated system. Moreover, the printed document must contain information about the manufacturer (abbreviated name, TIN, location, order number, year of execution, circulation). Also, the manufacturer affixes the series and document number on each form (clause 9 of the Regulations).

Instructions for filling out the BSO

The form of the document is filled out clearly and legibly. However, no corrections are allowed. At the same time, a damaged or incorrectly completed form is crossed out and attached to the book of accounting for document forms for the day on which it was filled out (clause 10 of the Regulations).

When filling out the BSO, at least one copy of the document is drawn up at the same time. As an option, the form itself must have detachable parts (clause 8 of the Regulations).

As we have already noted, the formation of document forms can also be carried out using an automated system. True, it is unlikely that many will be able to use this. The fact is that the requirements for this item are very strict. So, in order to simultaneously fill out the document form and issue the document, the following requirements must be met (clause 11 of the Regulations):

• automated system must be protected from unauthorized access, identify, record and save all transactions with the document form for at least 5 years;
• when filling out the form of a document and issuing a document by an automated system, a unique number and series of its form are stored.

On demand tax authorities all organizations and individual entrepreneurs are required to provide them with information from automated systems on issued documents (clause 12 of the Regulations).

Accounting Forms

The head of the organization (individual entrepreneur) concludes with the employee who is entrusted with receiving, storing, accounting and issuing document forms, as well as accepting cash from the population, an agreement on liability (clause 14 of the Regulations).

All received forms of documents are accepted by the responsible employee in the presence of a commission formed by the head of the organization (individual entrepreneur). The compliance of the actual quantity, series and numbers of forms with the data specified in the accompanying documents is subject to verification. Next, an appropriate acceptance certificate is drawn up, which is approved by the head and is the basis for accepting documents for registration (clause 15 of the Regulations).

Accounting for forms made in a typographical way is carried out by name, series and numbers in the book for registering document forms. The pages of such a book must be numbered, laced and signed by the head and chief accountant of the organization (individual entrepreneur), and also sealed or stamped (clause 13 of the Regulations). Keep in mind that the form of the book is not legally approved, so you have the right to develop it yourself. If you wish, you can use the book of accounting for strict reporting forms, approved for state employees by order of the Ministry of Finance dated September 23, 2005 No. 123n “On Approval of Forms of Budget Accounting Registers”.

Inventory

As a rule, the audit of strict reporting forms is carried out within the time frame for the inventory of cash in the cash register (clause 17 of the Regulations). Verification of the actual availability of forms is carried out by types of forms, taking into account the initial and ending numbers of certain forms, as well as for each storage location and materially responsible persons (paragraph 3.41 of the order of the Ministry of Finance of June 13, 1995 No. 49 “On approval of guidelines for inventory of property and financial obligations”).

To reflect the results of the inventory of the actual availability of forms of strict reporting documents and identify their quantitative discrepancies with the accounting data, the INV-16 form “Inventory list of securities and forms of strict reporting documents” is used, approved by the Resolution of the State Statistics Committee of August 18, 1998 No. 88 “On approval of unified forms of primary accounting documentation for accounting for cash transactions, for accounting for inventory results. Prior to the start of the inventory, a receipt is taken from financially responsible persons, which is included in the heading of the inventory list. The description is drawn up in two copies. If there are forms of documents numbered with one number, they make up a set indicating the number of documents in it. When changing financially responsible persons, the inventory is made in triplicate.

Storage

All forms are stored in specially equipped rooms in conditions that exclude their damage and theft. At the end of each working day, the storage place is sealed or sealed (clause 16 of the Regulations). Copies of documents confirming the amount of cash received, packed in sealed bags, must be kept for at least 5 years. At the end of the storage period, but not earlier than a month from the date of the inventory, copies of documents can be destroyed on the basis of an appropriate act drawn up by a commission formed by the head (clause 19 of the Regulations).

Application procedure

Now let's consider the procedure for applying documents for cash settlements and settlements using payment cards without the use of cash registers.

Note that when making a mixed payment (one part of the service is paid in cash, and the other part is paid using a payment card), the issuance of the document and change, as well as the return of the payment card, are carried out simultaneously.

Questions and ambiguities on the new Regulation

Now let's do a little comparative analysis Decree of the Government dated March 31, 2005 No. 171 “On Approval of the Regulations on Cash Payments and (or) Settlements Using Payment Cards without the Use of Cash Registers” (hereinafter - Decree No. 171) with a new Regulation.

1. Previously, the forms of forms were approved by the Ministry of Finance when interested government authorities contacted it, Central Bank and organizations uniting business entities engaged in a certain service sector (clause 3 and clause 12 of Resolution No. 171). In the new Regulations, this function is not spelled out at all.
2. Now it is not clear how the form intended for making cash payments for travel by public ground passenger transport will look like. Previously, the mandatory details of such a BSO were clearly defined in paragraph 6 of Resolution No. 171.
3. The new Decree allows the formation of a document form using automated systems (clause 4 of the Regulation). True, the words that “an automated system must be protected from unauthorized access, identify, record and save all operations with a document form for at least 5 years” (subparagraph 11 of the Regulations) “kill” all the charm of this innovations.
4. Now the BSO must necessarily contain information about the location of the permanent executive body of the legal entity (subclause in clause 3 of the Regulations). This is where the question arises, how is it possible to fill in these details, for example, on a regular trolleybus ticket?
5. And, finally, it is still completely unclear what powers the federal executive authorities are vested with in approving the forms of document forms used in the provision of services to the population (clause 5 of the Regulations)?

Note that these are far from all the questions that arise when reading the new Regulations.

New and old forms

Let us say right away that this provision extended the validity of the old strict reporting forms , approved before the entry into force of Decree No. 171, before December 1, 2008 (see Table 2).

In turn, the forms of forms approved in accordance with Decree No. 171 before the entry into force of the new Regulation can be used by persons providing services to the population of the types for which these forms were established (see Table 1). At the same time, the forms of documents approved before the entry into force of the last Regulation for services, in respect of which the procedure for their approval is defined in a new way, can be applied until they are established in accordance with the already new Regulation. This rule applies to forms approved by federal executive authorities. Also, if it is necessary to exclude certain details from the form of the document form (on the amount of payment, the date of calculation and data on the person responsible for the operation) when providing services by cultural institutions and services physical education and sports are approved by the relevant federal executive authorities.

It should be noted that a sad fate befell the strict reporting form “Tourist Voucher”, approved by order of the Ministry of Finance dated July 9, 2007 No. 60n. Decision Supreme Court dated February 12, 2008 No. GKPI07-1144 given form was declared invalid. The arbitrators said that all forms of strict reporting, in addition to mandatory details, may contain additional data characterizing the specifics of the organization's activities. Based on this, the court considered that the form of the strict reporting form “Tourist Voucher” should contain information about the conditions of travel.

Now let's consider the scope of forms of strict reporting forms (see Table 3).

Now let's see when, according to officials, for organizations and individual entrepreneurs providing paid services to the population, cash settlements should be carried out using cash registers or through non-cash payments:

• when renting out your own real estate(Letter of the Ministry of Finance dated 04.04.2008 No. 03-01-15/4-106);
• when providing transport and forwarding services (letter of the Ministry of Finance dated March 21, 2008 No. 03-01-15 / 3-78);
• when providing paid legal services(Letters of the Ministry of Finance dated January 29, 2008 No. 03-01-15 / 1-22, dated April 20, 2007 No. 03-01-15 / 4-114, dated March 21, 2007 No. 03-01-15 / 3-84, dated January 26, 2007 No. 03-01-15/1-38);
• when providing services for the transportation of passengers in the mode of an individual taxi (letters of the Ministry of Finance dated January 24, 2008 No. 03-01-15 / 1-14 and dated December 01, 2007 No. 03-01-15 / 16-447);
• in the provision of electricity services (letter of the Ministry of Finance dated January 18, 2008 No. 03-01-15 / 1-10);
• in the provision of real estate services to the population (letter of the Ministry of Finance dated December 19, 2007 No. 03-01-15 / 16-460);
• in the provision of educational services by organizations and individual entrepreneurs (letter of the Ministry of Finance dated December 1, 2007 No. 03-01-15 / 16-451);
• in the provision of services by organizations and individual entrepreneurs legal nature(Letter of the Ministry of Finance dated November 29, 2007 No. 03-01-15/16-442);
• when providing interior design services (letters of the Ministry of Finance dated October 31, 2007 No. 03-01-15 / 14-388 and dated June 13, 2007 No. 03-01-15 / 6-180);
• when making settlements with the deliverer of jewelry and scrap from them (letters of the Ministry of Finance dated September 21, 2007 No. 03-01-15 / 11-351 and dated April 27, 2007 No. 03-11-04 / 3/133);
• in the provision of activities for the teaching of rhythm and ballroom dancing (letter of the Ministry of Finance of March 21, 2007 No. 03-01-15 / 3-83);
• in the extraction of sand and gravel material (letter of the Ministry of Finance dated January 24, 2007 No. 03-01-15 / 1-34);
• in the provision of services related to activities of a creative nature (letter of the Ministry of Finance of December 11, 2006 No. 03-01-15 / 12-342);
• when photocopying, outputting documents to paper, uploading files to Cell Phones(Letter of the Ministry of Finance dated July 14, 2006 No. 03-01-15/6-182).

Please note that exemption from the use of cash registers during a power outage is not provided (letters of the Ministry of Finance dated February 13, 2006 No. 03-01-15 / 1-32, dated July 13, 2005 No. 03-01-20 / 3- 129, dated February 13, 2006 No. 03-01-15/1-32, FTS dated April 19, 2005 No. 22-3-11/611@). It should be noted that earlier such a form of strict accountability was a special form of a check, approved by the letter of the Ministry of Finance dated March 12, 1999 No. 16-00-24-32.

Accounting Forms

To summarize information on the presence and movement of strict reporting forms that are stored and issued under the report, account 006 “Strict reporting forms” is intended (Order of the Ministry of Finance of October 31, 2000 No. 94n “On approval of the Chart of Accounts accounting financial and economic activities of organizations and instructions for its use”). In this case, the documents are taken into account on account 006 in a conditional valuation. Analytical accounting is carried out for each type of strict reporting forms and their storage locations.

In accounting, the following entries are made:

• Debit 60 Credit 50 (51) - forms of strict accountability have been paid;
• Debit 10 Credit 60 - strict reporting forms received;
• Debit 006 - strict reporting forms received;
• Debit 19 Credit 60 - VAT is taken into account on the acquired forms of strict reporting;
• Debit 68 "VAT calculations" Credit 19 - VAT deduction is reflected;
• Debit 20 (26) Credit 10 - forms of strict reporting written off;
• Credit 006 - forms of strict reporting written off from the register.

It should be noted that financiers, in a letter dated May 17, 2005 No. 03-03-02-04 / 1/123, suggest that simplistic people take into account the costs of paying for the cost of purchased forms of strict accountability as expenses for stationery in accordance with subparagraph 17 of paragraph 1 of Article 346.16 of the Tax code. By analogy, it turns out that for persons using the regular taxation system, in this case, you can use subparagraph 24 of paragraph 1 of Article 264 of the Tax Code “expenses for stationery”. In our opinion, it will not be a mistake to write off BSO in accordance with subparagraph 49 of paragraph 1 of Article 264 of the Tax Code as "other expenses associated with production and (or) sale."

Accordingly, for individual entrepreneurs, the costs of forms relate to the costs of office supplies or other expenses related to the implementation of entrepreneurial activities (subclause 13, clause 47 and subclause 19, clause 47 of the order of the Ministry of Finance and the Ministry of Taxes of 13.08.2002 No. 86n / BG-3-04/430 “On Approval of the Procedure for Accounting for Income and Expenses and Business Operations for Individual Entrepreneurs”).

Responsibility

Note that the non-use of strict reporting forms is the basis for bringing to administrative responsibility, provided for in Article 14.5 of the Code of Administrative Offenses.

In this case, the administrative fine will be:

• for citizens - from 1,500 rubles. up to 2,000 rubles;
• for officials - from 3,000 rubles. up to 4,000 rubles;
• on legal entities- from 30,000 rubles. up to 40,000 rubles

Persons carrying out entrepreneurial activity without forming a legal entity, bear administrative responsibility as officials (clause 2.4 of the Code of Administrative Offenses of the Russian Federation).

Are corrections allowed in the BSO accounting book? Can I be guided by the rules for keeping a cashier-operator journal when filling out the BSO accounting journal?

we inform you the following: The procedure for maintaining the BSO accounting book is contained in clause 13 of Decree of the Government of the Russian Federation of 05/06/2008 N 359. According to this clause, the sheets of such a book must be numbered, laced and signed by the head and chief accountant (accountant) of the organization (individual entrepreneur), and also sealed with a seal (stamp). The legislation does not contain other rules for accounting for BSO. Therefore, the organization has the right to determine the procedure for maintaining such a book on its own.

The legislation does not contain rules for maintaining the BSO accounting book, as well as a ban on making corrections to this book. Therefore, when an organization detects an error in the book, it can be guided by the procedure for making corrections provided for accounting registers.

According to this procedure, corrections are made on the basis of an accounting statement. In the accounting registers, corrections are not allowed that are not authorized by the persons responsible for maintaining the corresponding register. If the correction in the register is authorized by the responsible persons, then certify it with the signatures of these persons (indicating their surnames and initials or other details necessary to identify these persons), enter the date of the correction.

The rationale for this position is given below in the materials of the Glavbukh System

1. Decree of the Government of the Russian Federation of 06.05.2008 N 359

13. Accounting for forms of documents made in a typographical way, according to their names, series and numbers, is kept in the book of registration of document forms. The pages of such a book must be numbered, laced and signed by the head and chief accountant (accountant) of the organization (individual entrepreneur), and also sealed (stamped).*

2. Situation: How to fix an error in the accounting register

You can correct an error in the accounting register on the basis of an accounting certificate. This document should contain the justification for the correction.

Corrections not authorized by persons responsible for maintaining the relevant register are not allowed in accounting registers (part 8 of article 10 of the Law of December 6, 2011 No. 402-FZ). If the correction in the register is authorized by the responsible persons, then certify it with the signatures of these persons (indicating their surnames and initials or other details necessary to identify these persons), enter the date of the correction. Such rules are established by paragraph 8 of Article 10 of the Law of December 6, 2011 No. 402-FZ.*

Registers

The forms of registers are approved by the head of the organization. The mandatory details of the accounting register are:

• name of the register;
• the name of the organization (economic entity) that compiled the register;
• start and end dates of maintaining the register and (or) the period for which it was compiled;
• chronological and (or) systematic grouping of accounting objects;
• unit of measurement;
• the names of the positions of persons responsible for maintaining the register, and their signatures with decoding.

Registers are compiled on hard copy and (or) in the form of an electronic document signed electronic signature.

When making corrections to the registers, it is necessary to put down the date of correction, as well as the signatures of the persons responsible for maintaining this register (with decoding).

When registering accounting objects in registers, the following are not allowed: - omissions or withdrawals; - reflection of imaginary and feigned accounting objects.

The employee responsible for the execution of the primary document must ensure its timely transfer for inclusion in the accounting registers. At the same time, this employee is responsible for the accuracy of the data recorded in the primary document. This is stated in part 3 of article 9 of the Law of December 6, 2011 No. 402-FZ.

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Destruction and write-off of forms of strict accountability

“Strict” documents, which are an alternative to cash receipts, are faced by many business entities working with the population in the service sector without the use of cash registers. How to use them correctly in our articles has been said repeatedly. Here we will talk in more detail about where to put the damaged forms of strict reporting, how to carry out the destruction procedure and draw up an appropriate act, what to do with incomplete documents. This information will help you understand all the nuances regarding how to properly write off the BSO.

Everyone knows that it is necessary to write off strict reporting forms. At the same time, its procedure is not clearly regulated, or rather, the implementation of this procedure is not described in detail. Clause 19 of Regulation No. 359 clearly states only about the destruction of strict reporting forms on the basis of an act and indicates a period of at least 5 years, during which copies (second copies) and roots must be stored in a systematic way in specially sealed bags. There is also a clear indication that the destruction of copies and spines should be carried out after a month from the date of the last inventory.

Destruction is reflected in the act, which is drawn up by a commission specially created on the basis of the order of the head or individual entrepreneur. There is no unified form of such an act; you can draw it up yourself or use the proposed forms. In the same order, incomplete or damaged forms of strict accountability are destroyed. You can find a sample of the specified act in BLANKSOMAT. Here are also samples of orders related to work with BSO, inventory lists, liability agreements and other related documentation.

Write-off or destruction of strict reporting forms: is there a difference

The fact that the procedure for writing off is not clearly specified by law does not mean at all that this procedure will not have to be done. It is quite logical that before destroying important business papers, you should write them off from the financially responsible person and display all this in the account. Thus, in itself, the write-off of strict reporting forms actually takes place. In addition, there are a number of circumstances under which it is necessary to write off certain inventory items or business papers before they are destroyed.

The Regulation says that the head of an organization or an individual entrepreneur must create conditions that ensure the safety, as well as timely and complete accounting of BSO. It is quite natural that the office has a suitably equipped storage place (clause 16 of Regulation No. 359) and with all employees related to the provision of services to individuals and the conduct of cash settlements with them or from settlements using plastic cards, agreements on liability were drawn up. It is also natural that employees are aware of the procedure for conducting settlements and the sequence of actions while working with clients (clause 20 of the Regulations).

At the same time, this does not exclude the possibility that if a shortage is discovered, an investigation should be carried out and, if possible, its causes should be identified. Based on the results of the investigation, the head or individual entrepreneur decides on further actions, a number of measures are taken to improve the organization of work in general.

If the shortage is of a criminal nature (intentional damage, theft, or other abuses), then it is necessary, in addition to conducting an inventory, to identify the perpetrators. If the printed matter is lost for other reasons, it will still be necessary to identify the culprit (if any) or describe the situation in detail (fire, flood or other emergency), and may even attach a certificate from the relevant authorities. Whatever the situation, as a result of which the shortage has formed, it will be necessary to draw up an act of writing off forms of strict accountability, indicating the types and numbers of the missing licensed papers and the reason for the shortage. In addition, it is imperative to specify at what expense it will be covered. How to conduct an inventory of the BSO has already been described, and you can draw up an act of writing off strict reporting forms using BLANKSOMAT.

What to do with damaged BSO

When filling out numbered papers, which are confirmation of the fact that services have been provided to individuals and issued to them instead of cash receipts, financially responsible employees need to be extremely careful, otherwise they will have to explain to management about where the damaged copies came from. Always remember that no corrections are allowed when filling them out. In no case can you independently carry out their destruction. Licensed papers cannot simply be thrown away, they should be crossed out, and at the end of the working day they should be handed over along with copies and backs of documents showing the amount of daily revenue for services rendered to the population and the revenue itself. By the way, even being extremely attentive and accurate, you can find yourself in a situation where license papers are damaged. This can happen when a client refuses to pay for services. Do not forget that a damaged numbered document should be handed over to the responsible employee in full (two copies or a spine and a tear-off part with an identical series and number). Damaged or incorrectly completed copies are attached to the BSO Accounting Book. In the case of using an automated system, it is necessary to put a note about its cancellation opposite the data on the damaged form. If the document has been printed, it is necessary to transfer it to the responsible employee for storage, since it can be destroyed within the legally established time frame, after the inventory and write-off of the BSO are carried out.

It is important! Having decided to purchase finished printed products from a printing house or through a stationery store, Special attention you should pay attention to the presence of mandatory details, which are prescribed in clause 3 of Regulation No. 359. In addition, in without fail such a document must contain information about the manufacturer (clause 4 of the Regulations), and the series and number must be filled in in a typographical way (clause 8 of the Regulations).

When working with individuals in the provision of services, periodic inspections and inventories should not be neglected. At the same time, it is imperative that the results of their implementation be documented. This will help to avoid problems and unnecessary proceedings with representatives of regulatory authorities. With a well-established accounting, it will immediately be clear where this or that numbered document is located. You can easily track which of them are used, which are damaged, and which are not available, since the terms of their mandatory storage have expired, and the destruction procedure was carried out in accordance with the norms established by law.

Documentation, based on the analysis of which it is possible to trace the movement of BSO and justify the reason for their absence, or clearly indicate the location, may be different. Among them: second copies of completed documents or their backs, information from an automated system, an act of acceptance and transfer, a BSO accounting book, an act of writing off strict reporting forms.

You can learn more information on this topic from the article “BSO in action: use, storage, write-off”.

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Questions and answers to the article: "Forms of strict reporting (BSO)"

Victoria Singaevskaya:

Yes, while working for the STS-services to the population, you can use the BSO.

You can develop the form yourself by specifying a number of required details: Document name, six-digit number and series (You create the name and series yourself). You can set the numbering yourself, you can entrust this matter to the printing house. Remember that each form is unique and has its own number. Keep this in mind when printing forms. Last name, first name, patronymic. TIN of the entrepreneur (organization). Type of service. Cost of the service in monetary terms. in cash and (or) using a payment card. Date of the calculation and drawing up of the document. Position, last name, first name and patronymic of the person responsible for the transaction and the correctness of its execution, his personal signature, seal of the individual entrepreneur (organization) (if any). Other details that characterize the specifics of the service provided and with which an individual entrepreneur (organization) has the right to supplement the form. It is recommended to order the printing of forms at a printing house.

Printed forms must be taken into account, for which a special book for registering forms is created.

When making settlements with buyers, you fill out a form (carbon copy or with a tear-off coupon), accept money, sign the form and give the form to the buyer, leaving yourself a copy for reporting or a tear-off coupon.

We use BSO in our work, please explain what to do if a mistake was made in the BSO and it was discovered after a few days? Thanks for the answer, but it is not clear whether it is necessary to issue a new BSO to replace the damaged one and what if the buyer has a copy of the wrong BSO and there is no way to replace it?

Answer

If a mistake is made in the BSO, you need to replace the form itself and its copy. A strict reporting form is a document that an organization issues to a client in exchange for a cash receipt. Therefore, the client instance must be replaced. If a copy is with the buyer, then the organization cannot issue a new BSO. How to correct the error in this case, the law does not say.

In the event of an audit, the organization may be fined under the Code of Administrative Offenses of the Russian Federation. The fine for officials under this article is from 3,000 to 4,000 rubles; for legal entities - from 30,000 to 40,000 rubles. However, it is possible to bring an enterprise to responsibility under Article 14.5 of the Administrative Code only within two months from the date of the offense. If a mistake is made earlier, the tax authorities will not be able to fine you.

What is the responsibility for violating the procedure for conducting cash transactions

Important: limitation period for administrative offenses in the field of cash discipline is two months from the date of the offense ( , ).

If errors are made in the BSO

Note that even if the travel company incorrectly filled out the strict reporting form, but it was valid during the audited period, it will be problematic for the tax authorities to hold it accountable for not using the CCP in this case.

The judges do not consider that this constitutes an offense under the Code of Administrative Offenses of the Russian Federation (decrees;).

Errors in the strict reporting form are unacceptable

When filling out the BSO, a travel agency employee sometimes makes a mistake - incorrectly indicates the date or number. How to be in such cases?

You need to fill out a new form. The fact is that a strict reporting form is a document that a travel agency issues to a client in exchange for a cash receipt (). Therefore, the use of BSO replaces the use cash register. And corrections in cash documents are not allowed (). Therefore, the form will have to be reissued.

A.S. Kolosovskaya, tax consultant

How to work with strict reporting forms

The procedure for registration, storage, destruction of BSO and reflection of transactions with them in the accounting

As you know, organizations and entrepreneurs providing services to the public have the right to issue strict reporting forms (BSO )paragraph 2 of Art. 2 of the Federal Law of May 22, 2003 No. 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards" (hereinafter referred to as the Law on CCP).

In this article, we will look at how to properly work with such forms from the moment they are acquired until they are destroyed, as well as how to reflect the movement of BSO in accounting and tax accounting.

The form of the form depends on the type of service.

To determine which form you should use, you need to check to see if there is a valid approved form for your service. If there is such a form, then it is necessary to use it, and if not, you will have to develop the form of the form yourself. O pp. 3, 5, 7 of the Regulations on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers, approved. Decree of the Government of the Russian Federation of 06.05.2008 No. 359 (hereinafter referred to as the Regulation),. Recall that the belonging of the type of activity to public services is determined according to the All-Russian Classifier of Such Services (OKUN )All-Russian classifier of public services OK 002-93, approved. Decree of the State Standard of Russia dated 06.28.93 No. 163.

BSO forms approved "from above"

For certain types BSO forms may be developed and approved by any federal authority And pp. 5-7 Provisions. For example, the Ministry of Transport has the right to establish the forms of an air ticket and other documents used in the provision of services for the air transportation of passengers, baggage, cargo V paragraph 4 of Art. 105 of the Air Code of the Russian Federation; sub. 5.2.3 p. 5 of the Regulations on the Ministry of Transport of the Russian Federation, approved. Decree of the Government of the Russian Federation of July 30, 2004 No. 395; Order of the Ministry of Transport of Russia dated May 18, 2010 No. 116.

The following are currently in effect BS approved by the Ministry of Finance ABOUT Clause 3 of the Regulations ... approved. Decree of the Government of the Russian Federation of March 31, 2005 No. 171 (no longer valid) :

• receipt for insurance premium )approved Order of the Ministry of Finance of Russia dated May 17, 2006 No. 80n;
• receipt for payment for gasification and gas supply services I approved Order of the Ministry of Finance of Russia dated February 9, 2007 No. 14n;
• tourist package A approved Order of the Ministry of Finance of Russia dated July 9, 2007 No. 60n;
• security ticket and safe receipt I approved Order of the Ministry of Finance of Russia dated January 14, 2008 No. 3n;
• receipt for payment of veterinary services G approved Order of the Ministry of Finance of Russia dated April 9, 2008 No. 39n.

Now about how to use the old BSOs, approved even before the current Regulations on cash payments without CC came into force T:

• BSO, approved by the Ministry of Finance during the period of validity of the old Regulation on cash settlements without CCP (from 04/12/2005 to 05/20/2008), should be used by everyone who provides the types of services for which these forms were developed And clause 2 of Decree of the Government of the Russian Federation of 05/06/2008 No. 359; Clause 3 of the Regulations on cash settlements and (or) settlements using payment cards without the use of cash registers, approved. Decree of the Government of the Russian Federation of March 31, 2005 No. 171 (no longer valid);
• BSO approved before 04/12/2005 could only be applied until 12/01/2000 8clause 2 of Decree of the Government of the Russian Federation of 05/06/2008 No. 359; Letter of the Ministry of Finance of Russia dated June 9, 2009 No. 03-01-15/6-291. Although even now there are still organizations that use such outdated forms of BSO. For example, there are hotels that issue invoices to their guests upon receipt of payment from them in the form No. 3-G Order of the Ministry of Finance of Russia dated December 13, 1993 No. 121. However, the Ministry of Finance explains that this form of the form can no longer be used as a strict reporting document. T Letters of the Ministry of Finance of Russia dated 08/07/2009 No. 03-01-15 / 8-400, dated 01/19/2009 No. 03-01-15 / 1-11.
  As a result, those who continue to use outdated BSOs are fined by the tax authorities under Art. 14.5 of the Code of Administrative Offenses of the Russian Federation for non-use of CCP. However, in doing so, they lose sight of the fact that the old forms usually have everything necessary details. Therefore, in most cases, the courts cancel the fine, explaining that the only requirement for the form is the presence of mandatory details in it. V Decrees of the FAS VVO dated 06/10/2009 No. A39-649 / 2009; FAS DVO dated March 25, 2009 No. F03-997 / 2009; FAS MO dated 07/07/2009 No. KA-A41 / 5848-09; FAS SZO dated 10/19/2009 No. A44-1605 / 2009; FAS CO dated 04.08.2009 No. А62-2237/2009. True, there are judgment in favor of the tax V Decree of the FAS DVO dated 03.06.2009 No. Ф03-2286/2009. However, recognizing that there was an offense, the court nevertheless released the service provider from liability due to the insignificance of the deed. O Art. 2.9 Administrative Code of the Russian Federation;
• old BSOs can also be used if the authority with the right to approve forms of BSOs has not yet developed them l clause 2 of Decree of the Government of the Russian Federation of 06.05.2008 No. 359.

BSO forms developed independently

If you find out that there is no mandatory BSO form for your services (and in most cases it is), then from May 2008 you have the right to independently develop a BSO form ABOUT Information letter of the Ministry of Finance of Russia dated 22.08.2008. It is only important to include in the BSO all the mandatory details listed in the Regulations And clause 3 of the Regulations. That is, there cannot be less details than indicated, but you can add additional details to the BSO O sub. "k" p. 3 of the Regulation. However, it is still not worth it to be especially zealous with additional details. After all, even if you, having filled in all the required details, do not fill out the details you additionally entered, then the court can theoretically equate this with the non-issuance of the BSO and you will be fined for not using the QC T Art. 14.5 Administrative Code of the Russian Federation.

The layout of the details in the form is also at the mercy of service providers.

If there is no mandatory BSO form for your services, develop it yourself in compliance with the requirements of the Regulations and approve it with an order for the organization. You can take the old BSO form as a sample, removing links to details from there normative document who approved the form form, and OKUD code. By doing this, you will save yourself from unnecessary litigation about the legality of using the old BSO forms.

And one more common requirement for all forms: the form must ensure the simultaneous completion of a copy of the form or have a tear-off part b clause 8 of the Regulations.

Mandatory details of the BS ABOUT clause 3 of the Regulations :

• the name of the document, its six-digit number and series;
• name and legal form - for an organization or f. And. O. - for an entrepreneur;
• the location of the permanent executive body of the organization, and if there is none, another body or person who has the right to act on behalf of the organization;
• TIN of the organization or entrepreneur that issued the document;
• type and cost of the service;
• payment amount;
• dates of calculation and preparation of the document;
• position, f. And. O. the person responsible for the transaction, his personal signature, the seal of the organization or entrepreneur.

Except when:

• <или>the authority that developed the form established and special order fill it out I sub. "a" p. 8 of the Regulation;
• <или>all details of the BSO are filled in by typographic method during its manufacture And sub. "b" p. 8 of the Regulation;
• <или>all BSO details are filled in electronically e sub. "c" clause 8 of the Regulations.

Can a cash receipt order (PKO )unified form No. KO-1, approved. Decree of the State Statistics Committee of Russia dated 18.08.98 No. 88 replace BSO?

A PKO and a receipt for it can be used as a BSO if they are made in a printing house and they contain all the details required for a BSO. So do many courts. s see, for example, Decrees of the FAS ZSO dated November 5, 2009 No. A45-10533 / 2009; FAS PO dated 08.10.2009 No. А65-12792/2009. True, the presence of litigation shows that such actions do not cause approval from the tax authorities. There is also a court decision not in favor of the organization And Decree of the FAS SZO dated 03.09.2009 No. A21-1389 / 2009.

In addition, if you have cash receipts not just primary cash documents, but also BSOs, then you will have to draw up, store and account for them in the same way as strict reporting forms. So it’s safer to develop a form on your own and use it.

How can I make a BSO

Forms of strict reporting must be produced b clause 4 of the Regulations:

• <или>typographically;
• <или>using automated systems.

In printing houses BSO were printed before. We only recall that the printed BSO must additionally indicate information about the manufacturer (abbreviated name, TIN, location, number and year of the order, circulation )clause 4 of the Regulations, clause 9 of the Regulations.

What is an automated system? In fact, to give clarifications on this issue is the competence of the Ministry of Industry and Trade A Letters of the Ministry of Finance of Russia dated 03.08.2010 No. 03-01-15/6-170, dated 03.02.2009 No. 03-01-15/1-43, dated 06.03.2009 No. 03-01-15/2-96. He hasn't released any clarification yet.

The regulation establishes only the requirements for an automated system, according to which it must A Clause 11 of the Regulations:

• be protected from unauthorized access;
• identify, record and save all transactions with the form for at least 5 years;
• save the unique number and series of the form.

At the same time, regulatory authorities believe that a conventional computer is not suitable for the manufacture of BSO. The reason is that it does not provide protection, fixation and storage of information about the form. According to the Ministry of Finance and tax authorities, the automated system must meet the requirements for a cash register e Letters of the Ministry of Finance of Russia dated November 25, 2010 No. 03-01-15 / 8-250, dated February 3, 2009 No. 03-01-15 / 1-43; Letter No. 17-15/126038 dated November 30, 2009 from the Federal Tax Service of Russia for Moscow.

So this question is still open.

We buy, store and destroy BSO

Attention

A damaged form cannot simply be thrown away. It must be crossed out and attached to the ledger blank V clause 10 of the Regulations.

First you need to select the employee responsible for the BSO. With such an employee, it is necessary to conclude an agreement on full liability And Art. 244 of the Labor Code of the Russian Federation; clause 14 of the Regulations. He will receive BSOs, take them into account in a special book, be responsible for their safety, fill them out himself or issue them to those employees who receive cash as payment for services. The responsible employee must accept the purchased forms in the presence of the commission created by order of the head, comparing the number of forms, series and numbers with the data in the invoice of the printing house. Based on the results of acceptance, the commission draws up an act of receiving forms in any form, and the responsible employee records their arrival in the BS accounting book ABOUT pp. 13, 15 Regulations. And when transferring the forms to the employee who will directly settle accounts with clients, the person responsible for the forms indicates the expense and balance of the forms in the BSO accounting book.

Let's say right away that if you issued a BSO immediately after the service was provided and the proceeds got into the cash book for that day, then no one can bring you to administrative responsibility only for the lack of a BSO accounting book and acts on their acceptance and destruction T Art. 14.5, art. 15.1 Administrative Code of the Russian Federation. And since the acts and the accounting book of the BSO are not primary documents and not accounting registers, fine you under Art. 120 of the Tax Code of the Russian Federation, the tax authorities will also fail.

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

There is no unified form of the BSO accounting book, so you can develop it yourself, or you can take the form from the GME Instructions TO Appendix No. 6 to the Instructions for the use, manufacture, storage, accounting of documents of strict accountability (Appendix No. 2 to the Minutes of the meeting of the GMEC dated 29.06.2001 No. 4 / 63-2001) or use the book form approved by the Ministry of Finance for budgetary V Order of the Ministry of Finance of Russia dated September 23, 2005 No. 123n. Its sheets must be numbered, laced, signed by the head and chief accountant and sealed with the seal of the organization. And clause 13 of the Regulations.

We warn the employee

Filling in not all the details of the BSO is equated to its non-issuance, which will lead to a fine for not using the QC T Art. 14.5 of the Code of Administrative Offenses of the Russian Federation; clause 4 of the Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 31, 2003 No. 16; clause 3 of the Regulation; Decrees of the FAS DVO dated February 28, 2007 No. F03-A51 / 07-2 / 123; FAS SKO dated April 29, 2009 No. А32-18480/2008-56/286-13АЖ:

• for an organization - from 30,000 to 40,000 rubles;
• on the employee in whose official duties includes the issuance of BSO, - from 1500 to 2000 rubles.

There are no complex requirements for the storage of BSO - it is enough if you keep the forms in a safe, which must be sealed at the end of each working day b clause 16 of the Regulations. In addition, the inventory of forms must be carried out simultaneously with the inventory of cash at the cash desk. e clause 17 of the Regulations; pp. 3.39, 3.40, 3.41 Guidelines for the inventory of property and financial obligations, approved. Order of the Ministry of Finance of Russia dated 13.06.95 No. 49; pp. 37, 38 of the Procedure for conducting cash transactions in the Russian Federation, approved. Decision of the Board of Directors of the Central Bank of the Russian Federation dated September 22, 1993 No. 40.

Copies and spines of used and damaged forms, packed in sealed bags, must be kept for at least 5 years from the end of the year in which they were used. When this period ends and a month has passed since the last inventory of the BSO, they can be destroyed by creating a commission and drawing up an act on the destruction of blanks V clause 19 of the Regulations, clause 1.4 of the List of typical administrative archival documents generated in the course of the activities of state bodies, local governments and organizations, indicating the periods of storage, approved. Order of the Ministry of Culture of Russia dated August 25, 2010 No. 558. You can develop the form of such an act yourself or take the form of an act developed for state employees. V Appendix No. 2 to the Instructions for Budget Accounting, approved. Order of the Ministry of Finance of Russia dated December 30, 2008 No. 148n.

We take into account BSO

IN accounting BSO is reflected on the off-balance account 006 "Strict reporting forms" in a conditional assessment e Chart of accounts for financial and economic activities of organizations, approved. Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n. It is easier to evaluate the BSO in the sum of the actual costs of their manufacture.

Previously, the GMEC recommended that BSOs purchased be first accounted for on account 10 “Materials” at their actual cost and, as they are used, written off to a cost account A Guidelines for the use, production, storage, accounting of documents of strict accountability (Appendix No. 2 to the Minutes of the meeting of the GMEC dated 29.06.2001 No. 4 / 63-2001). However, this, firstly, complicates the accounting. And secondly, it generally contradicted the purpose of account 10, since BSOs themselves have no value, and therefore they can hardly be called inventories. For these reasons, it is wrong to use account 10 for accounting for BSO. Usually, the cost of forms immediately upon their posting is included in the posting costs: the debit of account 26 “General expenses” (or 44 “Sales expenses”) and the credit of account 60 “Settlements with suppliers and contractors”.

Or office supplies V sub. 17 p. 1 art. 346.16 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance of Russia dated May 17, 2005 No. 03-03-02-04/1/123.

Example. Accounting for strict reporting forms

/ condition / LLC "Artel" repairs shoes on orders individuals(household services to the population).

08/01/2010 accountant-cashier V.L. Orionova received from the printing house (according to invoice No. 509 dated August 1, 2010) 1,000 receipts (BSO), according to which the company accepts cash proceeds.

The cost of printing services - 1062 rubles. (including VAT 162 rubles). A series of LH forms, numbers from 000001 to 001000.

The next day, 08/02/2010, 70 forms were handed over to the shoemaker A.V. Merkuriev, which provides shoe repair services and accepts payment from customers. The shoemaker's right to receive strict reporting forms in the accounting department is provided for by the order of the head of the LLC dated 01/11/2010 No. 5. On 08/02/2010 the shoemaker submitted five copies of receipts for payment for shoe repair services. In addition, the shoemaker ruined two receipts and also handed them over to the accounting department.

/ solution / For off-balance account 006, the organization opened sub-accounts: 006-1 "Receipt Forms in Accounting", 006-2 "Receipt Forms at the Contractor". Off-balance sheet accounting of BSO is carried out in the amount of actual costs. The cost of 1 form is 0.9 rubles.
((1062 rubles - 162 rubles) / 1000 pcs.).

Reception of forms from the printing house and their issuance to the shoemaker V.L. Orionova reflected in the BSO accounting book. She also included damaged forms with the book.

Book of registration of forms of receipts for the provision of repair services for 2010

date			From whom received and to whom released	Reason (name, number and date of the document)	Coming		Consumption			Remainder
number	month	year			quantity	series and number of the form	quantity	series and number of the form	signature of the person receiving the forms	quantity	series and number of the form
1	2	3	4	5	6	7	8	9	10	11	12
01	08	2010	Printing house	Consignment note dated 01.08.2010 No. 509	1000	LH 000001 - LH 001000	-	-	-	1000	LH 000001 - LH 001000
02	08	2010	A.V. Mercury	Order of the head of 11.01.2010 No. 5	-	-	70	LH 000001 - LH 000070		930	LH 000071 - LH 001000

Let's see what entries the accountant of Artel LLC needs to make in order to reflect the operations in accounting.

Contents of operation	Dt	CT	Amount, rub.
On the day of purchase of receipts (08/01/2010)
Reflected the cost of purchasing receipts (1062 rubles - 162 rubles)	26 "General expenses"		900,0
Reflected VAT on receipts		60 "Settlements with suppliers and contractors"	162,0
VAT on receipts accepted for deduction	68-VAT	19 "Value Added Tax on Acquired Values"	162,0
Receipts in conditional valuation accepted for off-balance accounting (0.9 rub. x 1000 pcs.)			900,0
On the day of issuing receipts to the shoemaker (02.08.2010)
Shoemaker issued receipts (0.9 rub. x 70 pcs.)		006-1 "Forms of receipts in accounting"	63,0
			63,0
Shoemaker reported on used and damaged receipts ((5 pcs. + 2 pcs.) x 0.9 rubles)		006-2 "Forms of receipts from the contractor"	6,3

Do not forget that even if you use UTII for personal services to the population and do not use CRE at the same time, then you need to apply the BS ABOUT pp. 2, 2.1 Art. 2 of the Law on CCP. Otherwise, the tax authorities can fine you in the same way as for not using a cash register A Art. 14.5 Administrative Code of the Russian Federation.