A strict reporting form is called primary document, which confirms the payment of funds. Not all categories of taxpayers can use the BSO. A strict reporting form is issued to the purchaser of a service or any product.

In the production of legal entities and individuals, the BSO replaces a sales receipt, coupon or payment receipt. This type of documentation can only be used when provision of services or sales of products to the population. When conducting cash payments between heads of enterprises in the field of entrepreneurial activity, a form of strict accounting categorically cannot be used.

Fundamentals of legislation

The main object for accounting forms are the services specified in classifier of services for organizations and enterprises (OK002-93). Starting in January 2017, a new classifier of types for conducting economic activities was introduced under the editorship of the first classifier.

In connection with this introduction, OK002-93 lost its legal effect. The legislative document that regulates the accounting of BSO today is Government Decree No. 359 of 05/06/2008.

Due to changes in the legislative framework in 2018, strictly accounting forms will be converted into electronic form. The forms that are currently in use will lose their legal force and, therefore, will no longer comply with the norms and requirements of the law. After 07/01/2018, the entrepreneur is obliged to convert the BSO into electronic form with the installation of special software for posting transactions with consumers and tax authorities.

Nuances and details to fill out

Based on the Regulations, each BSO is required to contain an established list of details:

• name of the BSO, where the number and series are indicated;
• form of ownership (for legal entities - the name of the enterprise, for an individual entrepreneur - full name);
• legal and actual address of the enterprise;
• taxpayer identification number of an organization or entrepreneur;
• type of services provided;
• the cost of the service as a whole (in numbers and in words);
• date of service provision, i.e. the actual date of filling out the form and, accordingly, receipt of funds;
• personal data of the person who carried out the transaction of accepting funds (full name, position).

Before the change in the Regulations, the company’s seal was affixed to the CO forms, which displayed the name and codes, but under legislative establishment No. 82-FZ this function has been canceled. The development of the FSO with the right to sign is carried out by an employee of the enterprise, who is appointed by a written order approved by the manager.

The form is considered invalid if corrections are made to the cost of the service or its type. When such a correction is made, the document is crossed out and subject to disposal in the manner prescribed by law.

Printing can be done in printing houses And on one's own. If printing is done independently, the sheet must be printed using a database created on a PC. Registration of such a form with the tax service is not required.

When creating a document in standard Windows programs and printing it on a desktop printer the sheet cannot be used (invalid). The BSO form replaces a cash receipt, so compliance with regulatory discipline is necessary.

Procedure for registering documentation when producing forms in a printing house:

1. Identification and appointment of the person responsible for accounting, storage, receipt and implementation of BSO.
2. Printed standard sheets of the enterprise are accepted for sale by an accountable person at the commission. The fact of transfer is recorded in writing and confirmed by the act of acceptance of the forms.

The order of such a complex procedure must be followed due to the fact that the BSO is an important document for the strict reporting of the organization. When conducting an audit by the tax service, the number of forms must correspond to the number of those that have been printed, and the amount of revenue must correspond to the amount written on the tear-off counterfoils.

Direct records are kept in the registration book (a typical example can be used in Form 448 OKUD). Data that the book should contain:

1. Quantity received from the printing house (date, name of the form, number of printed pieces, series and number of the initial and final forms).
2. Forms received for use by the responsible person (position and signature of the OL).
3. The remainder of the forms for each item (series, number during inventory).

An inventory of documents is carried out with a count of cash in the cash desk of the enterprise. The result of such calculation is reflected in the INV-16 form.

When printing sheets independently, a special automated system records and counts the forms; the required information is reflected in the system’s memory, so a registration book is not kept at such production facilities.

Methods of accounting for forms by tax services, as well as conducting operations when accepting and writing off directly depend on further use of BSO. In this case, records are kept if the forms are used by the owner or for resale.

Most organizations and individuals involved in business activities use forms to pay clients. When conducting settlement transactions, the cost of printing forms is indicated in count 20(OS) or account 44(sales expenses).

If you prepare your own invoices, which reflect the cost of the document, they remain unchanged. Only depreciation of fixed assets and materials for production can be taken into account.

There is a need to reflect the calculation of forms on off-balance sheet account 006, since the contingent valuation sub-report must show the company's balance sheet. Also, to eliminate additional issues, you should keep analytical records that relate to the types and locations of storage of forms.

When carrying out tax control, the cost of forms included in current expenses.

In the process of purchasing forms, a company may not decide how the forms will be sold. In this case, it is better to reflect the income on count 10(Materials). This is followed by several accounting entries to complete the sale. For tax purposes, it should be written off as an expense to the organization at the time of sale.

Typical postings and correspondence

The basis of BSO correspondence is:

• account 006, it reflects the form that is in storage, which is issued to the employees of the organization, vouchers from Social Insurance, coupons for the purchase of fuels and lubricants;
• Dt– posting of forms;
• CT– write-off from an off-balance account.

The purchase of BSO is reflected in the accounts:

• Dt 10 Kt 60(receipt of forms);
• Dt 20 Kt 10(transferred for implementation).

Receiving and issuing

BSO forms must be taken into account when going through all stages of movement in the organization. When carrying out issuance and receipt operations, appropriate acts must be drawn up.

The first is drawn up at the stage of receiving forms from the printing house; the act must be certified by the responsible persons: chief accountant, storekeeper, representative from the printing house. Afterwards, the payment is issued to the person in charge (cashier), who directly conducts the transaction.

The following act is drawn up upon receipt of forms from the warehouse (storage) with the signatures of the person who transferred and accepted. All acts must contain information about the quantity and provide information about the series and number.

Inventory and write-off

To carry out an inventory in accordance with all the rules established at the legislative level, you should follow the sequence of filling out the following acts:

1. Inventory of fixed assets ().
2. Inventory of inventory items (INV-3).
3. Inventory of inventory items accepted for storage (INV-5).
4. Inventory of materials (INV-8a).
5. Inventory of the Central Bank and BSO (INV-16).

When carrying out such an operation in a company, the manager appoints a chairman and members of the inventory commission written order provided by the enterprise. Next, you should take a written receipt from the person in charge stating that the property entrusted to him is safe and ready for an inventory.

The verification is carried out using a summary of analytical data in the presence of a commission, which then signs the reconciliation data. The surplus or shortage of BSO is reflected in the reconciliation report; the surplus should be capitalized according to the established rules, and the shortage should be written off. An explanatory note is required from the person responsible for safety.

To write off CO forms for any reason, you should document their value, Also identify the culprit, which will compensate for damage to the enterprise. All data on loss, damage or theft is displayed in the inventory of the inventory commission.

Storage and destruction

After the required storage period has expired the document must be disposed of. During 5 years The enterprise must keep copies of copies for the issuance of services or products in accordance with the rules and regulations. They must be stored in high-quality packaging and distributed over the years.

The quantitative counting of the period begins from the last working day of the reporting year. The disposal report is drawn up in any form, but it must contain updated data on carte blanches, who and when took into account the forms, as well as the method of their disposal. The company determines the disposal method independently, depending on the amount of this material.

The regulation on storage of strict reporting forms regulates business entities to high-quality preservation of primary documents. The first preserved designation is applying a logo and form numbers to a document when printing. To protect the form, its transfer between legal entities is prohibited. In order for storage to take place at the legislative level, the manager should read in detail the instructions on the procedure for developing and storing BSO.

At a separate enterprise, each manager single-handedly establishes the storage procedure and the list of necessary documents for storage. It is mandatory that BSOs are stored in specially equipped archives, safes or iron cabinets. The keys to such premises are kept by responsible persons who are entrusted with this function by order of the manager. Responsibility for the safety of forms rests directly with the person in charge, and then with the manager of the enterprise.

Features of BSO accounting in 1C are presented in this manual.

All business transactions of the company require mandatory documentary confirmation, for which a number of different forms are used. Among them, strict reporting forms (SRB) occupy a special position, requiring special attention and movement control. We will find out how BSO accounting is carried out in an enterprise, and what accounting records are used to record it.

Strict reporting documents in accounting

BSO includes not only receipts intended for making cash payments for services provided to the population. These can be lottery tickets, sick leave forms, work books, vouchers, coupons for fuel and food, travel and transportation documents and other forms used by enterprises depending on the specifics of production.

There are rules governing the procedure for issuing, recording, ensuring the safety and destruction of these documents. All of them are contained in Resolution No. 359 of May 6, 2008. The method of manufacturing BSO is mandatory: by printing, or using automated systems that meet modern requirements, i.e. having effective protection from outside access, assigning a number and series when issuing or issuing a form, and storing information about transactions for five years.

More often, specialized enterprises produce forms, and companies act as customers. BSO printing houses produce 2, less often 3, copies, since the form of the document necessarily requires the presence of tear-off spines or copies of the main sheet. When completing a transaction, the first copy is given to the client, the second remains at the cash desk and is filed with the cashier’s report. When purchasing forms made by a printing house, an employee of the company, or more often a competent commission, carefully checks the presence of all the necessary details, draws up acceptance certificates indicating the name of the BSO, their quantity, numbers, series.

Accounting for strict reporting forms in accounting

Since the role of strict accounting forms is very significant for an enterprise (and many of them are analogues of monetary documents), any company organizes BSO accounting as soon as the purchase of forms has been carried out.

Accounting for strict reporting forms begins with recording the purchased forms in the BSO accounting book, stitched, with sheets numbered through the sheets, certified by the signatures of the manager and responsible persons. You can develop the journal form yourself or use the approved OKUD register 0504045.

A separate book is kept for each type of form. Typically, purchased BSOs are transferred for reporting to employees who have signed a liability agreement with the employer (cashiers, sellers).

There are also special requirements for filling out the BSO: blots and corrections are not allowed. Damaged forms are crossed out and stored separately. During an audit carried out monthly or quarterly, all BSO (in stock and damaged) are recalculated in a continuous manner. The result of the recalculation is compared with the data in the BSO accounting log.

Strict reporting forms: postings

Enterprises keep track of strict reporting forms behind the balance sheet in account 006. Since the account is off-balance sheet, the balances on it will not affect the balance sheet currency, but will not allow you to forget about the existing values. The debit of the account reflects the receipt of forms, and the credit reflects the expenditure. The costs of purchasing forms are recorded in cost accounts.

Example: how to take into account strict reporting forms

A trading company purchased a batch of BSO - 3000 pieces for 0.2 rubles. per piece without VAT. Receipts were sent to two departments of the store, 1,500 each. in each.

After a week, according to the reports, information was received: the 1st department used 100 receipts, the 2nd - 80.

The accountant reflects the transactions with the following entries:

Operation	Accounts		Sum
Capitalized BSO (0.2 x 3000)
Receipts submitted for work are written off
1500 pieces of receipts were transferred to the 1st department
1500 pieces of receipts were transferred to the 2nd department
Written off according to the report of the 1st department (100 x 0.2)
Written off according to the report of the 2nd department (80 x 0.2)

This is how BSO accounting is carried out. The postings are logical and allow you to control the movement of strict reporting documents.

The book of accounting of strict reporting forms is mandatory for use by legal entities and individual entrepreneurs who make payments to buyers/customers in retail without using a cash register. This book contains information about the receipt/return/write-off of BSO (strict reporting forms). In the article we will tell you in what form and in what order to keep such a book, and also give a sample of it.

Can form 0504045 of the ledger of strict reporting forms be used?

For use by legal entities and entrepreneurs carrying out commercial activities in their own interests, there is no approved form of such a document as a book for recording strict reporting forms.

However, for use in state/municipal organizations and institutions, there is a form for such a book (form 0504045), approved by Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n.

There is nothing stopping organizations of other ownership and individual entrepreneurs from either using form 0504045 to compile the BSO accounting book, or using it as a basis when developing their own version of the book.

Form 0504045 can be downloaded from our website:

To work with it, it is most convenient to print the book on paper and sew it into a brochure.

The shelf life of a book cannot be less than the shelf life of the spines of forms or damaged BSO. This means that the book of records of strict reporting forms must be preserved for 5 years after the last entry was made in it.

For information about who, after the introduction of online cash registers, has the right to continue working with BSO according to the old rules, read the article “Strict reporting form instead of a cash receipt (nuances)” .

What else can you take as an example of a journal of strict reporting forms?

Any organization or individual entrepreneur can develop its own journal of strict reporting forms, adhering to the requirements for the presence of all mandatory details in this document. Due to the fact that this register accumulates and systematizes information about the primary cash register, the book of accounting of strict reporting forms can be classified as registers that comply with the requirements of the Law “On Accounting” dated December 6, 2011 No. 402-FZ.

The mandatory details of such registers are listed in clause 4 of Art. 10 of Law No. 402-FZ. Among them:

• name of the register and enterprise;
• start and end dates of register maintenance;
• units of measurement and size of accounting objects;
• chronological record of grouped accounting objects;
• Full name and position of the persons filling out the register, with signatures.

Read about the requirements for filling out the primary application in the material “Primary document: requirements for the form and the consequences of its violation” .

The procedure for filling out the BSO accounting book

The book of strict reporting forms must contain records of the receipt, issuance, return and write-off of blank primary documents. Attached to the register are the counterfoils of issued BSOs, as well as their incorrectly filled out forms and those that will no longer be issued for any reason.

In the header of the BSO accounting book or on its separate page, which will serve as the title page, it is necessary to provide the name of the document and the period covering all entries made in it. Under the name of the register, the name of the legal entity (or full name of the entrepreneur), the OKPO code is indicated, you will also need to indicate the department maintaining this chronological list (usually accounting) and the name of the BSO form.

The tabular part of the document contains the following columns:

• for date;
• the name of the recipient or supplier of the forms;
• details of the basis document indicating the fact of acceptance and transfer of each registered form;
• data on the receipt, use and balance of forms, indicating the series and number of the form, as well as the number of forms, if the receipt/transfer of a bundle of documents is recorded (for example, receipt from a printing house - in this case, the serial numbers from the first to the last of the bundles of forms, folded along order);
• the total number of forms received/issued/remaining at the end of the period for which the book was opened.

All information on how to fill out the accounting book of strict reporting forms must be reflected in a local act issued by the head of the enterprise. The same order (or a separately issued one) must name the person responsible for the safety of the safety equipment and compliance with the rules for handling them. An agreement on financial responsibility must also be concluded with this employee. This person will make entries in the BSO accounting book.

Where to download a sample of filling out the accounting book with strict reporting forms

A sample of filling out the accounting book and strict reporting forms is on our website.

The main condition for maintaining such a register is compliance with the chronological order of records and the reflection of information about each and every strict reporting form that was registered and used.

Regarding the design of the book, one should also take into account the rule specified in clause 13 of the regulations approved by Decree of the Government of the Russian Federation dated May 6, 2008 No. 359. The point is that all pages of this document must be numbered and stitched, and the stitching itself must be certified by the signatures of the director / chief accountant and seal.

Results

The book intended for accounting for BSO is maintained by government agencies on a specially established form (form 0504045). Other legal entities and individual entrepreneurs have the right to use this form or create their own, subject to compliance with the mandatory requirements for the details of such a document.

The employee who makes entries in the BSO accounting book is appointed by order of the manager and is the financially responsible person. Entries in the book are kept in chronological order. Attached to it are the BSO counterfoils and their damaged/unused forms. The general rules for drawing up a BSO accounting book are similar to the rules for drawing up a cash book.

(BSO) is a document that confirms receipt of payment of funds. In fact, the BSO replaces a cash receipt.

In the case of providing services to the population, the following are issued on strict reporting forms: travel documents, coupons, receipts, tickets, vouchers, subscriptions and other documents.

In our today's publication we will talk about how strict reporting forms are kept track of. And at the bottom of the page there is a book of strict reporting forms that can be downloaded.

Details and features of strict reporting forms

Mandatory details of strict reporting forms are:

• name of the document (indicating the six-digit number and series);
• name of the organization (indicating the organizational and legal form);
• last name, first name, patronymic - for an individual entrepreneur;
• location of the permanent executive body of the legal entity;
• type and cost of service (in monetary terms);
• payment amount;
• date of document preparation (cash settlement);
• last name, first name, patronymic and position of the person performing the transaction with his signature (seal);
• other details (at the individual entrepreneur’s request).

BSO can be manufactured in two ways:

1. Typographical.
2. Using an automated system.

The BSO typographical document must contain information about the manufacturer: abbreviated name, location, tax identification number, order number, circulation and year of execution.

Each strict reporting form produced by printing is marked with the series and number of the document.

Accounting for strict reporting forms

An individual entrepreneur (or the head of an organization) enters into a liability agreement with an employee who will be responsible for receiving, storing, recording and issuing document forms and accepting cash from the public.

Received document forms must be accepted by the responsible employee in the presence of a commission formed by the individual entrepreneur (head of the organization).

The compliance of the quantity, numbers and series of forms with the data specified in the accompanying documents is subject to verification.

After this, an acceptance certificate is drawn up. It is approved by the individual entrepreneur (the head of the organization) and is the basis for accepting documents for registration.
Information about the received BSO forms should be entered into a special “Registration Book of Strict Reporting Forms.”

Please note that there is no unified BSO accounting book and therefore the individual entrepreneur (organization) draws up a register of strict reporting forms at its own discretion.

All pages of the accounting book of strict reporting forms must be laced and numbered.

The employee responsible for maintaining the book, as well as the accountant and the head of the organization, put their signature on the document (and a seal, if available).

The ledger of strict reporting forms reflects all movements of the forms:

• admission;
• disposal;
• write-off

The above procedure for accounting for BSO is relevant for strict reporting forms printed in a typographical way. If the BSO was prepared using an automated system by the organization itself (IP), then there is no need to keep a log of strict reporting forms. The system itself records and takes into account everything.

Accounting for strict reporting forms

In accounting, BSO are accepted into the off-balance sheet account - 006 (accounted for as a debit). As strict reporting forms are issued to the population, they are written off from loan 006.

In accounting, the costs of manufacturing BSO are reflected as follows:

1. If the forms were printed using a printing method, then the costs are written off using the posting D20 (44) K60. The cost of BSO in this case is an expense.
2. If the forms were printed using an automated organizational system, then the posting of writing off costs for BSO is similar to posting the forms using a printing method. The costs include paper, the cost of ink (for cash register machines) and depreciation.

Maintaining a book (journal) of strict reporting forms

As mentioned earlier, if strict reporting forms were printed, then maintaining a BSO accounting book is mandatory.

An individual entrepreneur or organization, in accordance with current legislation, has the right to independently develop a model of the BSO accounting book that is convenient for itself. The magazine needs to be stitched and don’t forget to number it. The responsible employee, manager and accountant of the organization sign the document and seal it.

Accounting in the BSO book is carried out by name, series and form number. The date of receipt of the forms (their quantity and details) is also indicated.

The regulations for maintaining a book (journal) for recording strict reporting forms are fixed at the local level by issuing an appropriate act (indicating the person responsible for maintaining the journal).

The manager and employee sign a liability agreement. The individual entrepreneur (manager) undertakes to create conditions for the safety of the SSO.

BSO issued using automated systems do not require maintaining an accounting book. Access to the system should be limited. In this case, each form must have a series and number.

BSO inventory

The BSO audit is carried out during the inventory period of cash in the cash register. The availability of strict reporting forms is checked for each storage location, taking into account the initial and final BSO numbers (in accordance with Order of the Ministry of Finance dated 06/13/1995 No. 49, as amended on 11/08/2010 “On approval of guidelines for the inventory of property and financial obligations” ).

For inventory use form INV-16: “Inventory list of securities and forms of strict reporting documents”, approved by the State Statistics Committee of August 18, 1998, No. 88, as last amended on May 3, 2010, “On approval of unified forms of primary accounting documentation for cash accounting operations for recording inventory results."

Before starting the BSO inventory, a receipt is taken from the financially responsible persons (it is included in the header part of the inventory list).

The inventory is compiled in two copies.

BSO storage

A specially equipped room is allocated for storing strict reporting forms. The BSO storage location is sealed (sealed) at the end of the working day.

It is best to store BSO in safes or in special rooms - this will avoid their theft or damage.

Each form must have a copy that is kept for five years.

The originals of strict reporting forms are also stored for at least five years.

Storage of BSO using automated systems

When registering BSO using an automated system, there is no need for all of the above operations when storing ordinary BSO. The automated BSO system must meet the criteria of clause 11. Decree of the Government of the Russian Federation No. 359 of 05/06/2008 (last edition of 04/15/2014).

These criteria include:

• the ability to protect the system from unauthorized access;
• the ability to identify and record transactions with BSO for 5 years;
• the ability to save data on BSO in the speaker’s memory.

However, BSOs printed using an automated system, but damaged, should, by analogy with printing BSOs, be stored in the organization’s safe.

Destruction of the BSO

After the five-year storage period for strict reporting forms has expired, they should be destroyed. The act of destruction of BSO is the basis for their destruction. It is compiled by a special commission, which acts on the basis of an order from an individual entrepreneur (head of an organization).

Strict reporting forms are destroyed in the presence of all members of the commission.

Relevance of BSO in 2019

Until July 1, 2019 registration of the BSO will remain in the same order as described in this article. From July 1, 2019, strict reporting forms will need to be prepared in the same way as cash receipts. The details of the cash receipt and the CO form will be identical.

The next change for the design of BSO is the ban on the use of printed forms. From July 1, the BSO will need to be generated through an automatic system and with data transferred through an operator to the Federal Tax Service. Those. There will be no differences between a cash receipt and a BSO from July 1, 2019.

In this regard, it will be relevant to resolve the issue of choosing between online cash register and online BSO. In our opinion, it would be preferable to opt for cash registers, since it is likely that the next change regarding cash payments may be a ban on the use of BSO. Moreover, at present, the production of devices for registering BSO and transferring BSO data to the Federal Tax Service has not been established, i.e. It is not possible to buy such a device in the near future.

It's fast and free! You can also consult by phone: MSK - 74999385226. St. Petersburg - 78124673429. Regions - 78003502369 ext. 257

Accounting for strict reporting forms and organizing their storage are procedures that enterprises are required to carry out in accordance with legal requirements. What legal norms can be used when organizing the accounting of strict reporting forms and ensuring the safety of SSO?

Basic rules for storing strict reporting forms

The rules according to which Russian organizations must store BSO are set out in the Regulations on cash settlements without the use of cash registers (hereinafter referred to as the Regulations), approved by Decree of the Government of the Russian Federation No. 359 of 05/06/2008.

The traditional method of producing BSO is to contact a printing house (clause 4 of the Regulations). The legislation of the Russian Federation also allows for the issuance of forms when automated systems are used (clause 11 of the Regulations).

As for BSOs produced by printing methods, they should be placed in safes or in special premises of the enterprise, where the safety of the forms is guaranteed. Every day, the place where BSO is stored must be sealed or sealed (clause 16 of the Regulations).

The functions of ensuring the safety of strict reporting forms must be performed by a financially responsible person (hereinafter referred to as the MOL) - an employee of the organization, with whom the employer must sign an agreement on full financial responsibility (clause 14 of the Regulations).

The MOL begins to perform its functions from the moment the BSO becomes available to the organization (for example, from a printing house). His tasks at the time of receipt of the forms are to:

• check the number of forms, their series and numbers with the data specified in the accompanying documents;
• issue an act of acceptance of forms;
• enter information about the accepted forms into the book of strict reporting forms.

All 3 actions of the MOL must be carried out in the presence of a commission, which is created on the basis of an order from the head of the company (clause 15 of the Regulations).

As a BSO accounting book (or the basis for its creation), commercial companies can use a form corresponding to number 0504045 according to OKUD. For state and municipal organizations, its use is mandatory (Order of the Ministry of Finance of the Russian Federation No. 52n dated March 30, 2015).

The acceptance certificate (a little later we will look at the basis on which form it should be drawn up) must be signed by all members of the commission. It must also be approved by the supervisor. The book of records of strict reporting forms should be stitched and numbered. It must be signed by the head of the company, the chief accountant, and also sealed.

Storing forms using automated systems

The “innovative” scenario for manufacturing BSO - using automated systems (AS) - significantly simplifies the task of organizing the storage of forms for the company’s management. If the corresponding system meets the criteria contained in clause 11 of the Regulations (is protected from unauthorized access, identifies and records transactions with BSO for 5 years or more, stores data on the form in memory), then there is no need to carry out the above procedures, because:

• BSO from a third party is not accepted;
• copies of the BSO remain in the memory of the computer and other devices as part of the system;
• Suppliers of modern AS for organizing the circulation of BSO, as a rule, include in the software package solutions that allow you to maintain a book of records of strict reporting forms in electronic form.

At the same time, once printed using AS, but for one reason or another damaged, BSOs should, like those created by printing, be stored in the organization’s safes or in other safe places.

The functions of the MOL in the case of using an automated system are most often assigned to an accountant trained in working with the appropriate software, and less often to a system administrator managing the automated system.

Attention! In connection with the transition to online cash registers, the taxpayer is obliged from 07/01/2018, and in some situations from 07/01/2019, to form a BSO using automated systems for strict reporting forms capable of transmitting information about mutual settlements to the Federal Tax Service online. For more details, see the material "Law on online cash registers - how to apply BSO (nuances)". The BSO is issued to the buyer on paper or sent by email or to the client’s phone number.

Transfer of forms to the organization's employees

If the calculations in which the BSO is used are carried out not by the MOL, but by another employee of the company, then the transfer of the relevant forms to his disposal is carried out by the financially responsible person on the basis of a written application. Data on issued BSOs are entered by the MOL in the book of records of strict reporting forms.

Copies of the BSO issued to the organization's clients, or the counterfoils of the forms (depending on which specific form of the BSO is used) are transferred by the employees to the financially responsible person. Data about this is also recorded in the BSO accounting book. If any of the previously issued forms is damaged, it is crossed out and then attached to the accounting book.

Do GMEC protocols have legal force?

Some provisions of the legislation regulating the circulation of BSO are contained in the minutes of the meeting of the State Interdepartmental Expert Commission (GMEC) No. 4/63-2001 dated June 29, 2001. Do they have legal force that applies to all Russian organizations?

Despite the fact that GMEC ceased to exist on 08/09/2004, its decisions, which were made during the period when this institution exercised its powers, are generally binding (letter of the Federal Tax Service of the Russian Federation No. ED-18-2/947 dated 06/17/2014).

So, with regard to the form of the BSO acceptance certificate, you should use the form that corresponds to number 070000 according to OKUD. The order to use this form includes clause 18 of the GMEC protocol No. 4/63-2001.

Similarly, other provisions of the GMEC Protocol No. 4/63-2001 retain legal force. In particular, those that regulate BSO accounting.

Accounting for strict reporting forms

BSO turnover is recorded in off-balance sheet account 006, which is called “Strict Reporting Forms”. BSO accounting is carried out through entries reflecting the amount of costs for the production of forms (clause 22 of the minutes of the GMEC meeting No. 4/63-2001). As a rule, these are the postings:

• Dt account 26 “General business expenses”;
• Kt account 60 “Settlements with suppliers and contractors”.

In some cases, BSO accounting involves the creation of subaccounts for account 006. This is possible if the forms capitalized by the accounting department are subsequently issued to other employees who actually manage the BSO (we examined a similar scenario above). In this case, subaccount 006-1 “BSO in accounting”, as well as subaccount 006-2 “BSO from executors” can be formed.

Criteria for correct numbering of strict reporting forms

An important criterion characterizing the accounting and storage of BSO is the correct numbering of the relevant forms.

The main requirement for a BSO is the presence of a unique 6-digit serial number and a series consisting of 2 letters. At the level of federal legislation, the noted criteria are not fixed, but they are regularly found in departmental legal acts regulating the production of BSO (for example, in the letter of the Ministry of Culture of the Russian Federation No. 2344-01-39/03-E4 dated April 13, 2009). These provisions can be applied by subjects of legal relations in other industries on the principle of legal analogy.

The relevant details of the forms - series, number - will need to be recorded in the marked forms (BSO acceptance certificate, BSO accounting book).

As we noted at the beginning of the article, BSOs must be produced using the printing method or using automated systems. In the first case, the organization, as a rule, orders the production of forms from a third-party contractor who has the necessary printing equipment. If such an order is being made for the first time, then you can start producing BSO with series AA and number 000001. But in subsequent orders, printed forms must begin with the number following the one that was present on the last BSO of the previous edition.

The use of automated systems for issuing forms assumes that the correct numbering of the BSO (in correlation with entering the necessary information into the system registers) will be carried out automatically by the corresponding software.

Inventory and write-off of BSO

The tasks that the process of storing strict reporting forms includes includes inventory. This procedure involves reconciling existing copies of the BSO, as well as their counterfoils, with the data contained in the book of strict reporting forms. The inventory of BSO must be carried out simultaneously with a similar procedure established in relation to cash at the cash desk (clause 17 of the Regulations).

After 5 years of storage of forms (including damaged or incomplete ones) in the organization, it is necessary to write off the BSO. This procedure is carried out by drawing up a separate act (you can use the form corresponding to OKUD number 0504816, and for state and municipal structures its use is mandatory). This document is drawn up with the participation of a commission created on the basis of an order from the head of the company.

The structure of modern automated systems, as a rule, contains solutions that make it possible to issue the necessary acts on inventory and write-off of BSO in electronic form. Also, the corresponding systems provide algorithms for excluding decommissioned digital BSOs from hardware registers.

Results

BSO are equivalent to cash receipts and must be generated using automated systems capable of transmitting information to the Federal Tax Service online. In this case, the forms are also recorded using such systems. Some taxpayers are legally allowed to switch to using online devices from 07/01/2019. Before this, they have the right to use printed forms. The purchase of such forms is carried out on cost accounting accounts (25,26,44 - depending on the department), and subsequent accounting is carried out using balance sheet account 006.