How to conduct IP accounting: analysis of the need for accounting accounting+ reasons why bookkeeping is so important + ways of doing bookkeeping when organizing a business + stages of bookkeeping + reporting calendar for each of the taxation systems.

When creating their own business, most entrepreneurs, first of all, think about the relevance of the idea and the amount of capital investment that they need.

Undoubtedly, these questions are important at the stage of business planning, but there is another equally important question - how to keep an IP bookkeeping.

Why is it so important to decide in advance how you will handle the accounting process? How to do it right? We will definitely find answers to all questions in today's article.

Why does an individual entrepreneur need to keep his accounting records?

If you are already officially considered an entrepreneur or have just thought about such a prospect, for sure, you have already thought about the prospect that you have to keep some kind of record of your activities, which is necessary for.

Also, you may have already heard that individual entrepreneurs are not required to keep accounting records at all, and that this form of organization entrepreneurial activity completely exempt from tax documentation.

If you heard such an opinion and listened to it, you are forced to upset, it is not entirely true.

More precisely, from a legal point of view - yes, indeed, individual entrepreneurs are not required to keep accounting records if they maintain a Book of Income and Expenses (KUDiR).

But does this mean that individual entrepreneurs are exempt from bookkeeping as such?

In order to avoid problems in the organization own business, it is important to listen not only to the opinions of others, but also to at least orientate yourself a little in the legislation of the Russian Federation, which will allow you to avoid numerous difficulties.

Federal Law No. 402 in article 6 on the duty of accounting ( http://www.consultant.ru/document/cons_doc_LAW_122855/d7372b9bbb772927073ce566
a64848b23aa14879) states that individual entrepreneurs may indeed not keep records, but at the same time they are required to keep records of income and expenses.

In fact, individual entrepreneurs are, although not legal entities, but individual entrepreneurs, they are still required to keep accounting for their business. It is simply called not accounting, but tax accounting.

Tax accounting is the collection and analysis of data regarding the income and expenses of an enterprise, on the basis of which it is possible to draw a conclusion about the amount of taxes that must be paid to the state.

It turns out that individual entrepreneurs should still keep accounts, and it is very important to treat this item of doing business, because how well your business will develop depends on how competently tax accounting is carried out.

Why is it so important to take responsibility for bookkeeping?

And you just pay a certain amount of taxes to the state and no problems arise. Is it really that simple?

If you are a little versed in the legislation and have already mastered the basics of bookkeeping, then everything can really be very cloudless.

But you must understand that bookkeeping is not such a simple matter, the complexity of which largely depends on what kind of activity you conduct, and on what scale.

This is important because the taxation regime that will be applied depends on the above factors, and which will subsequently determine how much taxes you will pay to the state treasury.

If you choose the taxation system incorrectly or treat tax accounting carelessly, the consequences may not be the most pleasant:

You will become an entrepreneur on a taxation system that does not suit you at all.

Imagine that you have already submitted documents for registration of an individual entrepreneur and have already managed to become one. If within 30 days you do not choose the system under which taxes will be deducted from you and do not submit a corresponding application, then you will become a user of OSNO by default - common system, which, by the way, is one of the most difficult to understand.

You will be unable to conduct and develop a business due to too high a tax rate.

This trouble can happen to you due to the same incorrectly chosen taxation regime, which will subsequently lead you to too much taxes, which you, as an entrepreneur, simply cannot cope with. And you can change the system only at the end of the calendar year.

You will have to pay fines and sanctions may apply to you.

If the tax pressure turns out to be “unbearable” for you, and you simply cannot pay taxes, then in addition you will also receive a fine. In the worst case, your accounts may even be “frozen”, and you, as an individual entrepreneur, will have to wait for a forced shutdown of activities.

If you do not want to face such unpleasant problems during the organization of your own business that we have just listed, you should think about how to keep IP accounting at the stage of business planning.

Only such a responsible attitude to will allow you to create a profitable business, which, with the right mode, will develop, and not move towards bankruptcy.

In what ways can you conduct IP accounting: 3 main options

All of the above was noted so that you, as an existing or future entrepreneur, understand that it is very important to keep accounting competently, even as a simple individual entrepreneur.

It is this point that will most affect the ability of your business to move forward.

In addition, proper bookkeeping will only help you understand at first whether the investments are being made correctly and whether your business is satisfied with the profit that you receive.

And since accounting is a very complicated matter, it can be done in several ways:

1. On one's own.

   This option is the most difficult, since it assumes that you will be completely independent in accounting for IP.

   • Advantages: you become an experienced entrepreneur who understands all the intricacies of running a business + you save a decent amount on the salary of an accountant.
   • Disadvantages: it takes time to understand everything and learn everything + at first you can make mistakes.

2. Hire a qualified accountant on your staff.

   A good accountant on your own staff allows you to step back from difficult questions how to keep accounts, and allows you to pay more attention to other issues.

   • Benefits: You don't have to worry about the intricacies of bookkeeping and you have more free time.
   • Cons: payable wages an accountant will spend up to 60 thousand rubles every month, which is unprofitable with a small amount of business + finding a qualified employee who can be trusted is not so easy.

3. Contact an outsourced law firm.

   By entrusting all bookkeeping to an outsourced IP company, you save yourself from the need to study accounting yourself and hire an employee.

   • Advantages: such companies work smoothly without making mistakes.
   • Disadvantages: high cost of services if you are going to entrust the company with all the reporting.

Which method to choose is, of course, up to you. In many ways, the choice of method depends on what financial capabilities you have and how much business you are planning.

If your business is small, then you can safely take on the accounting of IP on your own. If your enterprise is quite large-scale, and you are planning to use complex taxation systems, for example, OSNO, then it makes sense to think about attracting experienced accountants.

It does not make sense to consider how to conduct IP accounting with the help of specialists, since such a procedure involves only two stages: finding an accountant and entrusting him with affairs.

We will consider the sequence of bookkeeping on our own. This will help you understand where tax accounting begins, and what is especially important to pay attention to.

Step-by-step guide on how to do business accounting

Stage 1. Create a detailed business plan for your activities, where you pay special attention to the financial part.

Why is it so important to manage tax reporting business plan? Everything is very simple. The accuracy of your calculations, namely the calculation of expenses and expected profit, directly depends on the taxation regime that you should choose.

Also, such a decision will depend on the type of activity that you will be engaged in as an individual entrepreneur.

Therefore, in order to initially choose the right system for which you will pay taxes, it is very important to determine the OKVED codes, expenses and future income even at the business planning stage.

If you cannot compile such a detailed report on your own, it is better to seek help from financial specialists at the initial stages. In the future, this will save time and nerves when switching to other taxation systems.

Step 2. Choose the taxation system that suits you best and apply accordingly.

Once you are done with the business plan, you will already be able to navigate which tax regimes are right for you in order to keep your IP accounting.

In total, the legislation of the Russian Federation provides for 5 such regimes, each of which has its own characteristics. You can get acquainted with each of the systems in more detail by reading the Tax Code of the Russian Federation, where a separate chapter is assigned to each regime.

To choose the right mode, take into account the previously mentioned characteristics:

• type of business activity,
• amount of expenses and income
• the number of employees.

By the way, you should also think about employees in advance, because by hiring workers, you undertake to submit additional documentation, as well as pay taxes.

In the table below, we briefly described each of the taxation systems, which will help you figure out which one is right for you, what papers you need to fill out for reporting, what is the tax rate in each case. In the end - how difficult is the mode.

As an example, we also give a sample application for the application of the selected taxation system, which you will need to submit to the Federal Tax Service Inspectorate in order to obtain the right to use the selected regime:

Stage 3. Choose how you will keep your IP accounting.

Although we are now looking at a method of doing your own bookkeeping, in practice you will have to determine which method you will use. In many ways, it is the type of taxation that you choose earlier that will help you resolve this issue.

If you have enough start-up capital to carry out business activities, then you can hire qualified specialists. But, if you act rationally, it is worth noting that for such regimes as the simplified tax system or UTII, if the scale of your business is small, it does not make much sense to hire an accountant.

It is not so difficult to cope with such reporting, especially since you can use various computer programs- such as 1C.

If you must use OSNO, then figure out the intricacies yourself tax accounting will be more difficult. But, if you want to do everything yourself, then, having gained a little knowledge in this area, you can handle it.

Stage 4. Study the taxation system you have chosen, the reporting calendar, the rules for its use, and the availability of benefits.

When you have decided on the taxation regime and the method of bookkeeping, then it's time to start studying in depth how this system works, what documents are needed from you in the form of reporting, and how often you need to submit them.

At the same time, pay attention to the fact that if you have hired employees, you also need to submit additional reporting documentation.

If the size of the tax rate is very easy to remember, then it is a little more difficult to understand exactly how the amount of the tax that must be paid is calculated.

Also, take a good look at the reporting calendar, which will indicate what and when you need to turn in. We will dwell on this in more detail later.

Stage 5. Proceed directly to bookkeeping, collect the necessary documents, act in accordance with the chosen system.

Starting a business, you immediately need to start doing bookkeeping. After all, regardless of whether you have a profit or not, you will have to submit reports.

In such cases, when there is no profit or the amount of tax is zero, anyway, as a rule, reporting documents, the so-called “zero” ones, are submitted.

As soon as you open a business, depending on the mode, you will need to maintain KUDiR, save Required documents, bank statements, etc. Do not miss this moment at the very beginning, because the lack of any documents can lead to problems in the future.

Now you see what are the main five stages of the procedure for conducting IP accounting. Finally, we have collected for you a few more tips and recommendations on the topic under consideration.

IP accounting. Survey of systems of the taxation.

What taxes does a sole proprietorship pay? Accounting.

Tax accounting calendar: what is important to remember if you decide to do your own business accounting?

Suppose that you have already familiarized yourself with the taxation system that will be applied to you, and you know what documents you need to submit as reports.

To make it easier for you to remember what and when you need to hand in for each of the modes, we have prepared a detailed reporting calendar, which at first will help you figure out the dates for submitting documentation and not forget about the reporting day.

But, as we said above, submitting reports intended for each regime is only half the battle. Doing bookkeeping for an individual entrepreneur also means submitting documents for hired employees, for whom you will also pay taxes as insurance premiums.

For convenience, we display the data using a table:

Let's summarize this. We figured out whether it is necessary to carry out accounting for an individual entrepreneur and how to keep accounting for an individual entrepreneur.

The main thing that is required of you in this matter is to be responsible and approach the choice of a taxation system in a balanced way so that in the future the burden of taxes does not lead to yours.

Doing bookkeeping on your own is not so difficult, if you understand everything. As a last resort, you can use special programs that make life much easier for those entrepreneurs who decide to keep tax records themselves.

Cash BSO in the old way

Until 2017, the procedure for working with strict reporting forms (SRF) for cash settlements with individuals was determined by the Decree of the Government of the Russian Federation “On the procedure for making cash payments ...” dated 05/06/2008 No. 359. In accordance with it and the previous version of the law “On the use of cash registers ... ”dated March 25, 2003 No. 54-FZ, entrepreneurs and legal entities could issue BSO instead of cash receipts when receiving money from the public for services rendered.

There were two options for the manufacture of BSO - typographic and printing using automated systems(clause 4 of resolution 359). The forms were kept in a safe (or metal cabinet) and recorded in a special journal. In addition, copies or stubs of the BSO, confirming the fact of receipt of money and the amount of receipt, had to be kept for 5 years.

If an automated system was used to print the BSO, then it was not required to register it with the tax office. But the taxpayer was obliged to provide the tax authorities with information from this system upon request.

Cash BSO, taking into account the latest changes in the legislation on cash registers

These changes are mainly related to the adoption federal law"On amendments ..." dated 03.07.2016 No. 290-FZ. With regard to the use of BSO in cash settlements, the following innovations are provided:

• it will not be possible to use BSO printed in a typographical way;
• the list of required details for BSO and for a cash receipt will become the same (Article 4.7 of Law 54-FZ);
• electronic systems for the formation of BSO will be fully equated to CCP.

Thus, the difference between the use of a cash register and the issuance of BSO after the final entry into force of the new rules for the use of cash registers will actually disappear. New strict reporting forms 2018 years are, in fact, the same cashier's checks.

The changes introduced by law 290-FZ are very significant, therefore, a rather long transition period is provided, more precisely, periods. The fact is that for certain provisions of this law there are different dates for entry into force.

Initially, the transition period was to last until July 1, 2018 (clause 8, article 7 of Law 290-FZ). But by law No. 337-FZ dated November 27, 2017, this paragraph was amended: now legal entities and individual entrepreneurs (with the exception of catering enterprises that have employees) when performing work and providing services to the public, new strict reporting forms will be used not from July 1, 2018, but from July 1, 2019.

Will all BSOs be affected by changes in the CCP legislation?

So far, we have been talking about BSO as documents confirming the fact of accepting cash. However, BSO also includes other documents that are not related to cash settlements. So, in the instructions for the application of the Chart of Accounts, approved by order of the Ministry of Finance dated October 30, 2000 No. 34n, it is said that BSOs recorded on off-balance account 006 include subscriptions, diplomas, certificate forms, etc.

Don't know your rights?

The turnover of these types of BSO is not regulated by Law 54-FZ. At the same time, in Art. 1.1 new edition of this law states that the BSO is a document containing information about the monetary settlement and confirming the fact of its implementation.

Therefore, all types of BSOs that are not related to the execution of settlements in 2018 will be formed and used in the old way - on the basis of existing regulatory accounting documents.

Why now BSO when paying in cash?

The use of BSO instead of cash receipts is a right, not an obligation of an organization or individual entrepreneur. What awaits them after 07/01/2019, when the old forms of forms used in making settlements will finally become a thing of the past?

Previously, for enterprises and individual entrepreneurs with a small scale of business in the service sector, BSO was undoubtedly beneficial. After all, it is much cheaper to order a pack of forms from a printing house than to purchase cash machine and bear the cost of maintaining it.

Now, if a businessman has several areas of activity, including services and the sale of goods, he will have to purchase two separate devices - a regular cash register and a system for printing BSO. In this case, there is no point in doubling the costs, it is much easier and cheaper to issue cash receipts both for the sale of goods and for the provision of services.

If there is only one type of activity, and these are services individuals, then at the end of the transition period, the businessman will have a choice of which documents to use. It would be advisable to make this choice by comparing the costs of acquiring and maintaining a conventional cash register and a system for forming a BSO.

Until July 1, 2019, everyone who previously used the BSO for cash settlements with individuals must switch to the updated forms of these documents. New BSOs will be generated using automated systems and, in fact, will not differ in any way from cash receipts.

For businessmen conducting several types of activities, including trade and services, it is advisable not to use new BSOs, but to use a conventional cash register in all cases. If the taxpayer provides only services to individuals, he can choose which documents to use by comparing the prices of devices for their formation.

BSOs that are not related to the implementation of cash settlements operate in the same order - they are not subject to changes in the legislation on cash registers.

The rules for using the BSO are regulated by the Federal Law of May 22, 2003 No. 54-FZ. In the event that an individual entrepreneur provides domestic services to the population and does not use cash registers, he must issue the BSO to the client when paying for the services rendered, while until July 1, 2018, the procedure for applying the BSO remains the same. Federal Law No. 290-FZ of July 3, 2016 (clause 8, article 7) provides for a phased transition to online cash registers and, in fact, automated systems for BSO equated to them. Thus, until July 1, 2018, it is allowed to apply BSO in accordance with the procedure determined by Decree of the Government of the Russian Federation dated May 6, 2008 No. 359.

BSO can only be used when providing services to the population, i.e. individuals who applied for the satisfaction of domestic or personal needs not related to the implementation of entrepreneurial activities. When making settlements under agreements with legal entities and individual entrepreneurs, BSO cannot be issued. A strict reporting form should be issued without fail, since this is a document equated to a cashier's check and its failure to issue it entails all the unfavorable moments similar to the fact of not issuing a cashier's check. This rule applies to all entrepreneurs and does not depend on the applicable taxation system. Arbitrage practice about "issuing or not BSO when providing services to the population of individual entrepreneurs on UTII or PSN" is contradictory. There are decisions both in favor of the taxpayer and in favor of the tax authority.

Currently, BSO can be printed by printing or on their own in the presence of an automated special software tool and a printing device.

Forms of strict reporting, made by printing, must contain the details of the printing house (name, TIN, address), BSO circulation, order number and year of execution.

An individual entrepreneur has the right to develop a BSO form on his own, except when the BSO is approved by the Ministry of Finance of the Russian Federation for certain types of activities, for example, veterinary, travel services, insurance services.

When developing your own BSO form, the mandatory details are:

• name of the BSO (for example, receipt);
• six-digit number and BSO series;
• surname, name, patronymic IP;
• TIN and location of the individual entrepreneur who issued the BSO;
• type and cost of services rendered;
• the total amount of services rendered;
• date of payment in cash or using plastic cards;
• date of filling in the BSO;
• position, full name of the person who accepted the money, and his handwritten signature;
• seal, if used by an individual entrepreneur.

Also, an individual entrepreneur can use the forms provided for by the order of Rosbytsoyuz dated June 30, 2008 No. 14, they fully comply with the requirements of clause 3 of Decree of the Government of the Russian Federation No. 359.

BSOs are of two types:

1. Type of BSO with the main (tear-off) part, which is issued to the client, and the spine, which remains with the individual entrepreneur. Both parts are filled in identically.

A sample of filling the BSO with a detachable part:

2. BSO type, when the original and its copy are filled out at the same time. In this case, a copy is given to the client, and the original remains with the individual entrepreneur.

A sample of filling out the BSO while filling out a copy:

When filling out forms of strict reporting, strikethroughs and corrections are not allowed.

The form must be filled out clearly, legibly, without blots. When filling in the details, you can use a stamp that contains all the required details of an individual entrepreneur. When ordering a BSO in a printing house, the forms are immediately impregnated with a special compound, and when filling out the BSO, a copy is filled in automatically. Damaged forms are crossed out, but not destroyed, but are attached to the BSO accounting book for the day on which they were filled out and stored for five years.

Accounting for strict reporting forms made in a typographical way is kept in a special BSO accounting book.

The strict reporting form is in circulation not only in the process of carrying out the activities of legal entities and entrepreneurs. As an example, which documents relate to the BSO, air tickets, tour packages, receipts, coupons, subscriptions can be named.

At the same time, it is allowed to issue a BSO as an equivalent replacement for ordinary cashier's checks. Any service rendered to the population is issued with the issuance of a form without fail.

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After the introduction of the latest changes in the legislation, many questions have arisen related to the new procedure for working with these documents. To organize the process in accordance with the latest changes, it is necessary to understand the new rules of work.

Violation of the procedure for issuing BSOs entails sad consequences for organizations in the form of penalties and liability.

What it is

The practical significance of the strict accountability form lies in the documentary evidence of the receipt of funds as payment for the work or services performed by individuals or entrepreneurs. BSO is a complete alternative to a cashier's check, which freed many organizations and entrepreneurs from the need to have a cashier's check and spend money on its maintenance.

The use of BSO covers the entire range of services provided: from payment for services civilian population to settlements with entrepreneurs who applied on an equal basis with ordinary citizens for a certain service in one organization or another.

The exception is payments for services for LLCs and other legal entities. Such clients must pay by bank transfer, and the issuance of forms of strict accountability to them is unacceptable.

A lot of questions are raised by the process of registration of the document. First of all, the organization must be guided by the provisions of Law No. 54-ФЗ “On the Use of Cash Registers in Settlements”, adopted on March 25, 2003. Article 2 of this law gives the Government of the Russian Federation the right to approve forms, the procedure for their storage and accounting. Later, in 2008, an explanatory Decree No. 359 was issued, which approved the procedure for manufacturing, application and lists the requirements for the execution of the document.

Various names of forms are acceptable according to the nature of the service provided. Among the population, forms such as receipts, subscriptions, railway or plane tickets are most often used. The design of each form will differ depending on its purpose.

Before the decision Russian organizations the forms developed by the Federal Service for By-Profitsoyuz in agreement with the Ministry of Finance were used. Forms such as BO-1 or BO-7 were in circulation until they were cancelled. Currently, the forms are outdated and cannot be issued.

According to Law No. 290-FZ, adopted on July 3, 2016, work with BSO is terminated without the simultaneous use online cash register. This ban comes into force from July 2020, and means the impossibility of applying BSO in the future.

Acquisition methods

Currently, there are several legal ways to obtain and issue a BSO:

• ordering the printing of a finished or specially designed form in a printing house;
• purchase ready-made forms in the appropriate stores.
• self-printing through automated systems without the need to register with the tax authority.

A regular printer and the use of a computer to print a strict reporting form is unacceptable.

If an organization decides to order a BSO from a printing house, it should prepare for certain costs:

• drawing up a layout;
• coordination of details that can already be printed in advance in the form;
• production of a certain edition.

A feature of the BSO is the assignment of a unique number to it, without the possibility of duplication.

The fastest option for issuing a BSO is to print it out after the execution of the ordered work using equipment that meets the requirements for printing BSO and or CCP.

The press is made with protection against access of extraneous persons, with preservation of individual number, a series. Due to the absence of the need to register equipment with the Federal Tax Service, this method differs in convenience and speed of obtaining the document.

Changes in legislation

Since February 2020, federal legislation introduces the obligation to accompany strict reporting forms electronic version. Duplication of a paper document with an electronic one is necessary to send its online version to the tax office after each case of a client settlement with an organization. This measure means the need to install a special online cash register with the function of transmitting information via the Internet.

As a result, the principles of using cash registers with the issuance of BSO forms are also changing. As a result of the innovation, a link appears between the entrepreneur and the tax authority in the form of a fiscal data operator. For this reason, the output data for the fiscal data operator (or CFD) has been included in the number of mandatory details since 2020.

Mandatory details of the BSO in 2020

Article 4.7 of federal law No. 54-FZ establishes a list of mandatory details of the BSO. In fact, the information entered in the form is similar to the data of a cash receipt and is represented by 20 details.

Mandatory data in the BSO can be supplemented additional information at the discretion of the organization and taking into account the characteristics of its activities. The law provides for the possibility of introducing one more requisite - the code of the commodity nomenclature.

Another barcode is contained on the form in the form of encoded information about the verification of details:

• time and date of calculation;
• document number;
• calculation time;
• the nature of the operation performed (a sign of settlement);
• payment amount;
• fiscal sign;
• serial number of the fiscal drive.

This code is applied separately to the check of the CCP or BSO.

Some mandatory details are to be specified only from February 2021. Name of goods/services, their quantity are optional for individual entrepreneurs working on PSN, ESHN, USN and UTII.

In relation to entrepreneurs selling excisable goods, as well as individual entrepreneurs who have chosen the general taxation regime, an indication of the full range of goods or services, as well as their quantitative indicator are mandatory from 2020.

Conditions for LLC and sole proprietorship

Despite the absence of a unified form, the following information must be indicated in the details:

• document's name;
• 6-digit number with series;
• form of ownership of the enterprise and its name;
• for individual entrepreneurs, you must specify the last name, first name and patronymic;
• address;
• information about;
• the nature of the service/goods;
• price;
• amount payable;
• date of preparation of the document and calculation;
• information about the employee who performed the operation: name, position;
• employee's signature;
• seal of a legal entity (IP);

Information can be supplemented with other details that take into account the specifics of the organization's activities. Filling out a copy is only necessary if the form does not contain a detachable part.

After the introduction of the new law, additional details appear in the BSO:

• indication of the tax system;
• drive serial number,
• OFD website;
• date, place of settlement;
• information about the calculation (incoming or outgoing transaction);
• indication of the goods;
• amount with information about ;
• telephone, e-mail when transferring information electronically;
• payment method (cash or electronic payment).

Account book and its completion

Each BSO form is separately accompanied by an entry in KUDIR. When issuing several forms during the day, a combined PKO is compiled reflecting information about each BSO number.

Please note that a combined report is only possible for one business day. If there are damaged forms, information about them is also attached to the register along with the rest of the completed documents.

To keep records of printed forms with manually entered data, a BSO accounting journal is provided. It is filled sequentially, and when one journal is filled, a new one is started.

Storage of forms and their accounting

If the forms made in the printing house are filled out, they are recorded by name, series with a number. Information is entered in the book of accounting forms with the need for page numbering and lacing. The book is signed by the head and an authorized accountant, or by the private entrepreneur himself with a seal.

A responsible employee of the organization is appointed who receives, stores, controls the movement of forms in the organization and bears liability according to the concluded agreement. The same employee has the right to issue forms and receive funds in payment for services / goods from citizens.

In the area of ​​responsibility of the head, ensure conditions for the storage and protection of forms.

The law establishes special rules for controlling the procedure for obtaining BSOs: they are accepted in the presence of a commission appointed by the head or entrepreneur, and the acceptance date must be the same day as the day they were received.

As part of the acceptance, the quantity is checked, the numbers and series of the BSO are verified in accordance with the accompanying documentation. Acceptance of forms is completed.

The place of storage of forms can be a metal cabinet, a safe, another specially equipped room with increased protection measures against unauthorized access, damage, theft. The storage place must be sealed or sealed after the working day is over.

BSOs are subject to inventory within the approved time frame for the inventory of cash held at the cash desk.

Control over the legality and proper use of documents of strict accountability is ensured by affixing a seal legal entity/entrepreneur, as well as signing the form by the entrepreneur.

Information about the BSO is stored in the form of books with issued and paid receipts. Accounting for copies, stubs indicating payment, in sealed bags, including non-cash payment forms, is provided.

The law establishes a systematized storage period for documents for 5 years or more. Upon the expiration of the storage period, documents are subject to destruction in accordance with the act of destruction drawn up by a special commission. Damaged or incomplete forms are subject to destruction in the same manner.

official pattern

A sample of a strict reporting document is not provided for by law, since any printing house already has ready-made versions of the BSO, and the order for displaying the details is set according to the format adopted for each value (in the same format as in the primary source of information about the details).

The main requirement for the document is the presence of all the mandatory details of the BSO to fill out. The process of entering information into the form manually occurs with extreme caution.

Since the form refers to documentation that is taken into account by the enterprise in a special manner, it is impossible to make mistakes in filling out, display values ​​incorrectly or enter knowingly incorrect information. Corrections, strikethroughs in it are unacceptable, and the entries themselves are made in neat, clear handwriting with the ability to read what is written in the future.

If the document was drawn up incorrectly or was damaged, the form itself must be crossed out and attached to the register along with all used forms of the organization on the same date.

It is permissible to supplement the entry with a pen or by affixing a stamp. In order for the information to be clearly displayed on the second form, it is recommended to add the necessary information with a ballpoint pen. In this case, we are not talking about correcting, but about supplementing information about the operation performed.

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the site.
• All cases are very individual and depend on many factors. Basic information does not guarantee the solution of your specific problems.

However, it is difficult to say how convenient this system will be, since there are significant differences between the BSO and the KKM check. The main difference is that the calculation when issuing the BSO does not coincide with the fact that the service is provided. That is, as a rule, when the buyer pays money and receives the BSO, the services have not yet been rendered, that is, it can be said that the BSO is intended to confirm receipt of an advance from the buyer. To exercise his right to provide the service, the client must present the BSO. At the same time, the subject that issued the BSO tears off a special spine or compares the original with a copy that he keeps. This is very convenient when it comes to, for example, tickets for entertainment event. The departure from the traditional form of BSO will lead to the need to completely restructure the work in certain areas of activity.

The use of checks and BSO in 2017

The use of BSO under the simplified tax system in 2017 is still relevant. But from July 1, 2018, organizations and individual entrepreneurs will be forced to switch to the new kind BSO in electronic form.
To do this, they will have to install special equipment. There is a lot of talk about the possibilities of using the BSO in 2017, since the legislation can be interpreted in different ways.
Let's try to figure out what will be the procedure for applying BSO under the simplified tax system in 2017 - 2018, so that it does not contradict the norms current legislation. The essence of the BSO. Application of BSO under the simplified tax system in 2017 Introduction of new BSO and who can apply them Mandatory details of BSO in typographical forms Mandatory details of BSO from July 01, 2018 Application of new BSO and liability for violation of the legislation on issuing BSO Results The essence of BSO.
The use of BSO under the simplified tax system in 2017 The definition of a strict reporting form (BSO) is given in Art.

Question-answer: the use of BSO during sleep after July 1, 2017

The personal signature of this person and the seal of the legal entity or individual entrepreneur;

• registration number of the CCP;
• unique number of the fiscal accumulator;
• fiscal sign of the document;
• Internet address of the OFD, that is, an organization that collects information about the sales of organizations and transfers them to the Federal Tax Service;
• customer contact details (phone number, e-mail). These details must be indicated if the transfer of the BSO to the client is carried out electronically;
• serial number of the fiscal document;
• shift number;
• fiscal sign of the message.

At the same time, individual entrepreneurs who use PSN, USN, UTII may not reflect the name of the product (work, service) and its quantity in the BSO (para.

17 art. 7 of the Federal Law of July 3, 2016 No. 290-FZ).

Form of strict reporting instead of a cash receipt (nuances)

If until recently it was clear how to work with strict reporting forms (hereinafter referred to as BSO) and cashier's checks, then the new version of federal law No. 54-FZ of May 22, 2003 (LINK) has put everyone in a dead end. So, what is already known today about BSO and cash receipts? What are strict reporting forms in 2017 In the old version of the law, BSO was understood as a document that was equated to a cashier's check, was issued without fail when paying for services rendered only to the population (including entrepreneurs) and was issued in case of payment in cash and (or ) using a payment card.

Forms could be produced in a printing house or using an automated system.

The use of bso with usn in 2017-2018

In particular, there is no need until January 31 (inclusive) 2021 to indicate in the documents the names of goods and services and their number to entrepreneurs (and only to them) who apply taxation systems such as PST, UAT, STS and UTII (provided that the entrepreneur carries out those types of activities that are named in clause 2 of article 346.26 of the Tax Code of the Russian Federation). An exception to this rule are entrepreneurs who are engaged in the trade of excisable goods (moreover, this list of goods includes not only alcohol and cigarettes) and (or) who apply the general tax regime.

Starting from 2017, they will be required to indicate the full range of goods sold and their quantity in the check. By the way, for those entrepreneurs who sell both excisable and simple goods, it is best to immediately give a complete nomenclature decoding in cash receipt all the goods they sell.

Forms of strict reporting-2017: when and how to apply

The personal signature of this person and the seal of the legal entity or individual entrepreneur, if it is used;

• other details that are specific characteristics for the goods sold or the service provided.

BSOs are printed or formed using automated systems. BSO printed in the printing house, in addition to the specified details, must also contain the following information:

• abbreviated name, TIN and address of the manufacturer;
• order number and year when it was completed;
• circulation size.

The form can consist of two parts: detachable and non-detachable.

Attention

If a detachable part is not provided on the BSO, then it is mandatory to make a copy of the BSO. The series and number of the document are individual, it is forbidden to duplicate them.

10 exclusive and very important answers from the tax authorities about online cash registers and BSO

Info

In catering, BSO can be applied until 07/01/2018, for all other services - until 07/01/2019, hours 8, 9 of Art. 7 of Law N 290-FZ, Letter of the Ministry of Finance dated 01/18/2018 N 03-01-15 / 2326. On UTII until 07/01/2018, you can work without a cash desk in retail.

But at the request of the buyer, it is necessary to issue him not a BSO, but a sales receipt. Publishing house " main book”, © 2018. Collection of typical situations, 2018-03-22.

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