SSO form for rendering services to the population is changing - the mandatory electronic form is gradually being introduced. In addition, the list of obligatory details of the SSO has been updated. In this regard, the use of strict reporting forms in the provision of services has undergone some changes.

How has the form of SSO changed for the provision of services to the population in 2016?

Law No. 290-FZ provides a clear definition of SRF and provides a list of SRF forms that should be used by everyone who works with cash registers from 01.07.2018. These can be forms:

• on paper, printed by an automated system;
• in electronic form generated by an automated payment system.

As you can see, according to Law No. 290-FZ, it is assumed that from 01.07.2018 there will be no need to use typographic printed SRFs.

Of interest and definition automated system calculations given in Art. 1.1 of Law No. 290-FZ. According to him, an automated settlement system is a cash register used for printing SRF and / or for generating them in electronic form. Both the printing and the formation of the electronic form of SRF should be carried out directly at the time of calculations.

Law No. 290-FZ also amended the register of mandatory details, which must contain the SRF. Now this list for SRF and cash register receipts is the same, which made these two forms of settlement documents even closer. Cash documents that can be drawn up in in electronic format, must contain from 16 to 19 details - their full list can be found in clause 1 of Art. 4.7 of Law No. 290-FZ. It is mandatory to preserve the text and all details on printed paper documents for at least 6 months.

IMPORTANT! Requirements regarding VAT given in the list of requisites in art. 4.7 (paragraph 9, clause 1), are introduced for all VAT payers from 01.02.2017 (clause 14, article 7 of Law No. 290-FZ), and for individual entrepreneurs who are VAT payers applying special tax regimes - from 01.02. 2021 (Clause 17 of Art. 7 of Law No. 290-FZ).

At the same time, the state reserved the right, if necessary, to enter an additional requisite - the number of the commodity nomenclature, and also provided organizations and individual entrepreneurs with the opportunity to independently supplement the list of mandatory requisites of cash documents, if this is dictated by the specifics of their field of activity.

Application of strict reporting forms in the provision of services

Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 31, 2003 No. 16 “On some issues of the practice of applying administrative responsibility under Art. 14.5 of the Code of Administrative Offenses of the Russian Federation ... "it is approved that calculations using SRF can be carried out when providing services to individuals, including individual entrepreneurs.

The use of strict reporting forms in the provision of services will undergo changes as certain provisions of Law No. 290-FZ come into force. By 01.07.2018, organizations and individual entrepreneurs that provide services to individuals need to acquire automated settlement systems that can not only generate and print SRF in paper form, but also transmit them electronically at the buyer's request, as well as generate fiscal data for the Federal Tax Service.

With the entry into force of Law No. 290-FZ, the list of services provided to the population was significantly limited, which allow working without a cash register and without the obligatory issuance of SRF:

• catering services in educational institutions during classes;
• acceptance of waste materials from the population (except for scrap non-ferrous metals, precious stones and scrap metal);
• shoe repair and dyeing;
• services of metal haberdashery (production and repair of keys and small metal products);
• babysitting and nursing services;
• chopping of firewood and plowing of household and garden plots;
• porters services,
• renting of housing by entrepreneurs.

As for the mandatory use of automated settlement systems equipped with fiscal data transfer systems when providing services to individuals and individual entrepreneurs, until 07/01/2018 merchants who have the right to work without the use of CCP with the obligatory issuance of SRF when carrying out cash payments can work according to the old rules. Let's remember them.

SSO for providing services to the population in 2016

The Resolution of the Government of the Russian Federation "On the procedure for making cash payments ..." dated 05/06/2008 No. 359 provides a list of possible options for making BSO forms:

• printed forms;
• forms produced using automated systems.

In this case, the SRF must contain the details listed in clause 3 of Resolution No. 359. If a mandatory form is not approved for the form by the legislation, SRF can have any form with the inclusion of mandatory details provided for the SRF. The form of SRF chosen by the company for conducting cash payments must be approved by the accounting policy.

More information about what constitutes a BSO, based on the provisions of Resolution No. 359, can be found in the publication .

Let's consider how the SRF issued when paying for services look, using the example of forms for medical and plumbing services.

In the case of the provision of medical services, the strict reporting form must contain the usual details for the SSO, the list of which is set out in paragraph 3 of Resolution No. 359.

A company or individual entrepreneur providing medical services to the population can independently develop a BSO, using as a basis, for example, the following form (you can download it on our website):

IMPORTANT! Do not forget that starting from 01.07.2018, almost all sellers of services, including medical ones, will need to use a BSO, the details of which are approved by Law No. 290-FZ. In addition, SRF will have to be formed by automatic payment acceptance systems with built-in fiscal accumulators.

To make settlements for plumbing services before the final entry into force of the provisions of Law No. 290-FZ, you can use a BSO developed independently, for example, on the basis of the BO-1 form proposed by the Ministry of Finance of the Russian Federation in a letter dated 20.04.1995 No. 16-00-30-33 ... This form can also be downloaded from our website:

Outcome

Law No. 290-FZ provides for the gradual coverage of business entities in Russia with an electronic system for transmitting fiscal data. Legislative innovations and the use of SSO issued for the provision of services will be affected. At the same time, prior to the final entry into force of the provisions of Law No. 290-FZ, the previous rules for registering a BSO are in effect for a number of merchants.

1 "Adviser to an accountant in health care", 2005, N 6 APPLICATION OF STRICT REPORTING FORMS IN HEALTHCARE INSTITUTIONS Provision of services in organizations providing services, without using established by law cases of cash registers shall be punishable by an administrative fine. From the Code Russian Federation on administrative offenses The provision of paid medical services in health care institutions entails the adoption of various management decisions, in particular, it is necessary to make a decision on the use or non-use of cash registers. The legality of the use of forms When providing services to the population, it is possible not to use cash register equipment, since such an opportunity is provided for in paragraph 2 of Art. 2 Federal law from N 54-FZ "On the use of cash registers in the implementation of cash payments and (or) payments using payment cards": "Organizations and individual entrepreneurs, in accordance with the procedure determined by the Government of the Russian Federation, can carry out cash payments and ( or) settlements using payment cards without the use of cash registers in the case of rendering services to the population, subject to the issuance of the corresponding forms of strict reporting. " Once again, we draw your attention to the fact that this rule applies only to the provision of services to the population (citizens, including those with the status of an individual entrepreneur) and does not apply to cash payments with legal entities. The procedure for approving the form of strict reporting forms equated to cashier's checks, as well as the procedure for their accounting, storage and destruction, was approved by Decree of the Government of the Russian Federation of N 171 "On approval of the Regulation on the implementation of cash settlements and (or) settlements using payment cards without using cash registers" (hereinafter referred to as the Decree) Until December 31, 2006, you can use the strict reporting forms approved by the State Interdepartmental Expert Commission on Cash Register Machines (GMEC), the form of which meets the requirements of the Ministry of Finance of Russia and does not contradict current legislation.

2 ... in budgetary institutions In budgetary institutions, form No. 10 "Receipt" (code according to OKUD) is used as a strict reporting form, equated to checks, intended for registration of operations of accepting cash from individuals... GMEC by Protocol No. 2 / decided to extend the validity period of the Decision of the State Commission dated (paragraph 2, clause 2, Section IV of Protocol No. 1 /) on the approval of the "Receipt" with the State Commission as a document of strict reporting, equated to checks. The validity period of Form No. 10 was established until January 10, 2003 and was subsequently extended without restrictions. Thus, Form No. 10 was approved in accordance with the statutory procedure. Consequently, budgetary medical institutions have every right to issue such a receipt when selling their services to the population. The issuance of a receipt releases the institution from the obligation to apply the CCP. Form N 10 can be used until the adoption by the Government of the Russian Federation unified forms documents of strict accountability RECEIPT N * CODE SERIES Form 10 for OKUD "" 200_ Date Institution for OKUD L Accepted from (surname, name, patronymic) In payment (type of product, service) Funding source Amount (in words) rub. cop. L

3 Received (position) (signature) (decryption of signature) Paid "" 200_ M.P. (signature) COPY OF THE RECEIPT N * CODE SERIES Form 10 according to OKUD "" 200_ year Date Institution according to OKPO L Accepted from (surname, name, patronymic) In payment (type of product, service) Funding source Amount (in words) rubles. cop. L Received (position) (signature) (transcript of signature) Paid "" 200_

5 (signature) M.P .... in non-budgetary (commercial and non-commercial) medical organizations Today, most non-budgetary (commercial and non-commercial) medical organizations use a strict reporting form approved by the Letter of the Ministry of Finance of Russia from N "On the approval of forms of strict reporting documents ". The question arises as to the legality of using this form. According to the clarifying Letters of the Ministry of Finance of Russia from N / 24, from N / 29, from N / 56, until the release of the corresponding government decree in connection with the Federal Law of N 54-FZ, i.e. until the approval of new forms of strict reporting documents (receipts, etc.), the forms previously approved by the Ministry of Finance of Russia in agreement with the State Interdepartmental Commission on cash registers are valid. According to the adopted Resolution N 171 (clause 2), the forms of strict reporting forms approved in accordance with the previously established requirements can be applied before the forms of strict reporting forms are approved in accordance with the Regulation provided for by this Resolution, but no later than January 1, 2007. Consider the history question. The Letter of the State Tax Service of Russia from No. YuU-4-14 / 29n contains a list of strict reporting forms approved by the Ministry of Finance of Russia for accounting for cash without the use of cash registers. The Ministry of Finance of Russia by Letter from N "On Approval of Forms of Documents of Strict Reporting" approved the receipt issued to customers by enterprises Federal Service forestry of the Russian Federation, as a document of strict reporting in cash payments with the population without the use of KKT. The fact that paid medical activity not directly named in the Letter of the Ministry of Finance N does not mean that non-state medical institutions and organizations cannot use the document form approved by them. By letters of the Ministry of Finance of Russia from N and N, this receipt is authorized for use by organizations and institutions of the Ministry of Health of the Russian Federation and the State Committee for Sanitary and Epidemiological Surveillance of the Russian Federation as a strict reporting form for cash payments with the population for the provision of paid medical services. Earlier, by Letter of the Ministry of Healthcare of Russia from N / 86, this form of receipt was brought to the registration of settlements with the population for medical services rendered without the use of cash registers. Moreover, the Ministry of Finance of Russia in Letter dated N / 56 explained that organizations that are not part of the system of sectoral ministries and departments, committees, but carry out the corresponding type of activity, have the right to use in their activities the strict reporting forms approved by the Ministry of Finance of Russia.

6 Thus, in the situation under consideration, it is permissible to use a receipt in the form approved by the Letter of the Ministry of Finance of Russia from Form N 1 copy. Receipt cash order 2 copies. Reporting document of the materially responsible person 3 copies. To the customer the name of the enterprise, organization of the structural unit address KVITANTSIYA Series LH N F., i., O. customer's phone number Address Date of order execution T What was received for (type of product, service) Amount (rub.)

8 Total on receipt L Amount in words Paid by the customer (signature) Received the cashier (financially responsible person) (signature) Full name "" 19 y. Date of payment The receipt is a form of strict reporting In order to avoid conflicts with the tax authorities when tax audits, perhaps, you should make a request to the tax authority at the place of registration of approximately the following content: From Dear Name Patronymic! I ask you to explain the possibility of using the Form approved by the Letter of the Ministry of Finance as a strict reporting form

10 of Russia from N Letters of the Ministry of Finance of Russia from N and N, this receipt is allowed for use by organizations and institutions of the Ministry of Health of the Russian Federation and the State Committee for Sanitary and Epidemiological Surveillance of the Russian Federation as a strict reporting form for cash payments with the population for the provision of paid medical services. The Ministry of Finance of Russia in Letter dated N / 56 explained that organizations that are not part of the system of sectoral ministries and departments, committees, but carry out the corresponding type of activity, have the right to use strict reporting forms approved by the Ministry of Finance of Russia in their activities. According to the adopted Resolution N 171 (clause 2), the forms of strict reporting forms approved in accordance with the previously established requirements can be applied before the forms of strict reporting forms are approved in accordance with the Regulations provided for by this Resolution, but no later than January 1, 2007. , Head Name Patronymic L Requirements for strict reporting forms If necessary, this receipt can be supplemented with additional details that are necessary for accounting and analysis of the organization's activities (basis: Letter of the Ministry of Finance of Russia dated N / 70). In this case, all the details provided in the approved forms remain unchanged; deletion of individual details is not allowed. The Ministry of Taxes and Duties of Russia, in a Letter dated N AS-6-06 / 476, explained that any printing house can produce strict reporting forms, provided they comply with the requirements for the production of strict reporting documents: the stamp of approval, the name of the document form, the six-digit number, the series, the OKUD form code , date of calculation, name and

11 code of the organization according to OKPO, the customer's TIN code, the type of work (services) provided, units of measurement of the services provided (in kind and in monetary terms), the name of the position of the person responsible for the business transaction, and his personal signature. For example, this receipt can be ordered in a printing house in three copies: the first - to the patient (customer), the second - to the accounting department, the third - to the service provider. When making a blank, it is allowed to make changes to it regarding the expansion (narrowing) of the columns, taking into account the details. Thus, the addition of any details to the form, which will be approved by the Ministry of Finance of Russia, is not allowed, because otherwise the form may not be recognized as equated to checks of cash registers, which means that the head of the institution and chief Accountant will be brought to administrative responsibility in accordance with Article of the Administrative Code of the Russian Federation. Penalty under this article for officials - from 30 to 40 minimum wages (from 3,000 to 4,000 rubles, since for fines today the minimum wage is applied in the amount of 100 rubles). In addition, an organization under this article can be fined from 300 to 400 minimum wages (from 30 to 40 thousand rubles). According to the Regulation on the implementation of cash payments and (or) payments using payment cards without the use of cash registers, approved. By Decree of the Government of the Russian Federation of N 171, the forms of strict reporting, equated to cash receipts, include receipts, tickets, travel documents, coupons, vouchers, passes and other documents intended for making cash payments in case of rendering services to the population (hereinafter - forms) ... After January 1, 2007, only those forms can be used that will be approved by the Ministry of Finance of Russia at the request of interested state authorities, the Central Bank of the Russian Federation and organizations uniting subjects business activitiesemployed in a particular service sector. Thus, either the Ministry of Finance of Russia can approve the strict reporting forms for both budgetary institutionsand other organizations independently, taking into account the requirements that are imposed on them by clauses of the Regulations, or industry associations of entrepreneurs or public authorities may apply to the Ministry of Finance of Russia with a request to approve the forms for the corresponding type of service. In particular, in addition to the form itself, its artistic and graphic design, the following will also be approved: - forms of ensuring the protection of the form against counterfeiting (the so-called degrees of protection); - instructions for filling out the form; - recommendations on the use of the form, as well as a list of services to be carried out using the form. Since it is assumed that there are degrees of protection, it is clear that the cost of forms will increase significantly compared to the current one. Rules for filling out strict reporting forms

12 It should be borne in mind that all the details of the form must be filled in. If it is impossible to fill in one or another line of the form due to the lack of appropriate indicators for the organization or individual entrepreneur, a dash is placed in the line. Forms should be filled in clearly and legibly, with or without carbon or self-copy paper, since it is possible to order forms from the printing house without self-copy paper. Erasures, corrections and corrections on the form are not allowed. As well as damaged checks of cash registers, damaged or incorrectly filled out forms are not destroyed, but crossed out and attached to the cash statement (statement, register) for the day on which they were issued. The list of persons entitled to sign the specified document must be approved by the order of the institution. The order reflects persons who can sign not only receipts, but also other documents, such as invoices, etc. In the absence of such an order, only the head of the institution and other persons who, according to the Charter or on the basis of an officially issued power of attorney, have the right to sign, will have the right to sign this document. The procedure for using strict reporting forms According to the Regulations, monetary settlements using strict reporting forms must be made in the following order: - the form is filled in, except for the place for signature; - receive money from the patient; - they name the amount of funds received and place them separately in front of the client; - sign the form; - they name the change amount and give it to the client along with the form. At the same time, paper notes and fiat coins are issued simultaneously. Use of payment cards Currently, payment cards are becoming more widespread in the country. And although almost 90% of card transactions are cash withdrawals from an account, there are more and more places where you can pay with a payment card. It is possible that soon devices for reading information from payment cards will appear in healthcare institutions. Cash settlements using a payment card must be made in the following order: - receive a payment card from the client; - fill out the form, except for the place for signature;

13 - insert the payment card into the device for reading information from payment cards and receive a confirmation of payment by the payment card; - sign the form; - return the payment card to the client together with the form and document confirming the transaction using the payment card. Mixed payment is allowed, in which one part of the service is paid in cash in cash, the other - using a payment card. In this case, the issuance of the form, change and return of the payment card must be carried out simultaneously. Accounting and storage of strict reporting forms If the institution decides to use strict reporting forms, it is necessary to have a book on the accounting of forms. The sheets of such a book must be numbered, laced and signed by the head and chief accountant (accountant) of the organization, and also sealed. Forms are accounted for by their names, series and numbers (clause 16 of the Resolution). If organizations issue forms using a computer, then they must be printed, stitched, numbered, stamped and certified by the tax authorities. In accordance with clause 17 of the Resolution, the head of the institution must conclude with the employee who is entrusted with receiving, storing and issuing forms, as well as accepting cash from the population according to the issued forms, an agreement on full material responsibility... The head of the institution creates conditions for the specified employee to ensure the safety of the forms. Forms are accepted by the employee in the presence of a commission appointed by order or order of the head of the organization. Acceptance is made on the day the forms are received. The Commission checks the compliance of the actual quantity, series and numbers of forms with the data specified in accompanying documents (invoices, receipts, etc.), and draws up an act of acceptance of forms. This act, approved by the head, is the basis for accepting the forms for registration. Forms should be stored in metal cabinets and / or safes. In organizations that receive forms in large quantities, it is allowed to store them in specially equipped rooms under conditions that exclude damage and theft of forms. At the end of the working day, the storage places of the forms are sealed or sealed. An inventory of forms is carried out simultaneously with an inventory of cash and cash documents at the cash desk. Verification of the actual availability of strict reporting forms is carried out by types of forms, taking into account the initial and final numbers of certain forms, as well as for each storage place and materially responsible persons.

14 When exercising control over the proper use of forms, it is checked for the presence on the covers (sheets pasted on the books) of used receipt books (other stitched forms), the seal of the organization or individual entrepreneur and the signature of the chief accountant (accountant), the safety of copies of the forms (backs), the absence of erasures and corrections , as well as the compliance of the amounts indicated in the copies (stubs), the amounts reflected in the statements and registers submitted to the accounting department, or in the cash reports. The imposition of duties to control the use of forms on persons issuing forms is not allowed (except for organizations where the responsibilities of the responsible person are combined in one person with the chief accountant or the head of the organization). Copies of the used forms (backs), packed in sealed bags, confirming the amount of cash received (and using payment cards) of funds, are stored in the organization in a systematic form for at least 5 years. At the end the deadline storage, but necessarily after the expiration of a month from the date of the last inventory and verification of the commodity report, copies of the used forms (backs) are destroyed on the basis of an act of writing them off, drawn up by a commission formed by the head of the organization. In the same order, incomplete or damaged forms are destroyed ... in the budgetary accounting Forms are subject to systematic accounting on off-balance sheet accounts. When organizing accounting, medical institutions financed from the funds of the relevant budget should be guided by the Instruction on budget accounting approved by Order of the Ministry of Finance of Russia dated N 70n. Note. Payment for contracts for the purchase and production of strict reporting forms is referred to sub-item 226 "Other services". Since January 1, 2005, strict reporting forms in budget accounting are recorded as forms, therefore they have been transferred from the "Monetary documents", subaccount 132, to off-balance sheet account 03 "Forms of strict reporting" in the inter-reporting period. It is determined Methodical guidelines on the implementation of the Instruction on budgetary accounting, approved by the Order of the Ministry of Finance of Russia from N 26n. If you still continue to work according to Instruction from N 107н, then according to the old Chart of Accounts you need to make an entry: Debit of account 410 "Profits and losses" Credit of account 132 " Cash documents"for the amount on this account. And on off-balance sheet account 03" Forms of strict reporting "should be put on the receipt of the form in the amount registered on January 1, 2005, the cost of each form is 1 ruble.

15 When reporting as of October 1, 2005, the opening balance sheet balance will change by this amount of changes in the reporting, i.e. opening account balance " Financial results of the previous reporting period "will decrease by the amount of issued forms .... in commercial accounting To summarize information on the availability and movement of strict reporting forms stored and issued under the report - receipt books, forms of certificates, diplomas, subscriptions, coupons, tickets, commercial forms - accompanying documents, etc. off-balance sheet account 006 is intended. Accounting for account 006 is carried out in a conditional assessment. Receipt of strict reporting forms in the organization is reflected by an entry in the debit of account 006. As the strict reporting forms are spent, an entry is made on the credit of account 006. A similar entry is carried out at the end of the storage periods of the strict reporting forms, while they must be destroyed and written off from the off-balance sheet account 006. Numbered, stitched forms are issued under the account of the responsible persons, which is reflected in the analytical registers for recording the strict reporting forms. reporting it and are destroyed and debited from off-balance sheet account 006: Debit of account 26 "General business expenses" Credit of accounts 60, 76, etc. - reflects the costs of purchasing (manufacturing) blanks (as a rule, as part of general business expenses); The debit of the account at the same time at the acquisition cost (or notional value), the forms are taken off-balance sheet; The credit of the account is written off the cost of the forms transferred for use, or if they are unusable. About material responsibility In the institution, money can be accepted not only by cashiers, for example, if after the end of the cashier's work paid services continue to appear. In this case, those employees who will accept money from the population must be warned about this change in the essential conditions of the employment contract at least 2 months in advance. In addition to concluding an agreement on full liability, in employment contracts workers need to make the appropriate changes. The need to conclude such contracts is determined by Art. 244 of the Labor Code of the Russian Federation, according to which written agreements on full individual or collective (brigade) material liability, that is, on compensation to the employer for damage caused in full for

16 shortage of property entrusted to employees is concluded with employees who have reached the age of 18 and directly serve or use monetary, commodity values \u200b\u200bor other property. The lists of jobs and categories of workers with whom these contracts can be concluded, as well as standard forms of these contracts, were approved by the Decree of the Ministry of Labor of Russia dated N 85 "On approval of the lists of positions and jobs replaced or performed by workers with whom the employer can conclude written contracts on full individual or collective (brigade) material liability, as well as standard forms of agreements on full material liability ". According to this Resolution, the performance of work on the acceptance and payment of all types of payments, on settlements for the sale (sale) of goods, products and services, including not through the cash desk and through the cash desk, is the basis for concluding an agreement on full liability. In conclusion ... Thus, in order to use strict reporting forms instead of cash register equipment, you need not only to order them at the printing house and organize the acceptance, accounting and storage of forms, but also to carry out a number of other organizational measures: - to determine the circle of persons who are given the right signatures of forms; - to conclude agreements on full material responsibility with all employees who accept money from the population (if they have not been concluded earlier); - to issue a book on the accounting of forms; - instruct employees on how to work with forms. In conclusion, we note that the institution can use both strict reporting forms and cash register equipment. For example, the forms can be used when providing services at home or on the road, as well as after the end of the cashier's work or in case of a faulty device, a temporary power outage, etc. During the work of the cash register of the institution, the cash register can be used. Note. If the service provider issues strict reporting forms as payment for them, to offset the VAT amounts, they must also be highlighted in a separate line in the document issued instead of the check. Also, the forms must be registered in the sales book. If a legal entity pays in cash, then, firstly, the amount of payment cannot exceed rubles. (today the limit of settlements in cash between legal entities for one transaction), and secondly, the issuance of a check for cash registers in this case is mandatory, since the service is provided to a legal entity, and for services to legal entities, p. 2 tbsp. 2 of Federal Law N 54-FZ does not apply.

17 CEO publishing house "Adviser of an accountant" A.G. KOKOVKINA Executive editor of the journal "Adviser of an accountant in health care" E.V. KULAKOVA Signed to print

For the execution of financial transactions related to cash payment for services in healthcare institutions, they are actively used health care forms... One of the main requirements for a document is complete protection against counterfeiting, because the design cash transactions on a homemade form is not provided for by current legislation. For the purpose of documentary confirmation of financial transactions related to payment for services provided in healthcare institutions (including dental ones), a standard form receipt form is used and an extract of an incoming cash order is made.

The cost of making forms for medical services depends on:

Design examples

Manufacturing BSO for medical services in MTS-press

Typographic health care forms used by health authorities ( dental clinics, massage parlors, medical and prophylactic institutions, laboratories, etc.) when accepting cash payment for services rendered. There are certain requirements for registration of the SSO:

• the presence of the details of the institution providing the services;
• providing reliable protection against counterfeiting;
• detailed information about the type of service and its cost.

Forms of strict reporting for medical institutions must be printed exclusively by typographic method on special paper, which protects documents from duplication and counterfeiting. Sometimes printing is carried out using self-copying paper, which provides an extract of the document in a certain number of copies provided for in the accounting.

Manufacturing at the MTS press printing house allows you to get guarantees that the forms of the letterhead will be developed in full compliance with the requirements of the current legislation, since ignoring or non-compliance with these requirements can cause undesirable consequences for the institution. By contacting us, you can be sure that the documentation will be reliably protected from counterfeiting. For the production of forms, we use only high-quality modern materials and take a responsible approach to the execution of each order, observing the confidentiality policy and terms of work.

What it is

Organizations and individual entrepreneurs, providing services to the public, regardless of the chosen taxation system, they have the right not to use the cash register, but instead of cash register receipts to issue their clients with strict reporting forms.

note, you can write out BSO only for the provision of services to individuals and individual entrepreneurs... When settling with organizations, it is necessary to issue cash receipts.

BSO and OKVED2, OKPD2

Previously, before ordering a BSO, you had to make sure that the codes for your activity are in the OKUN (All-Russian Classifier of Services to the Population). But, since January 1, 2017, new classifiers have been introduced to replace this directory - OKVED2 (029-2014) and OKPD2 (OK-034-2014).

In the event that there is no unambiguous understanding of whether it is possible to use SRF or not, it is best to contact the local tax office and clarify this issue.

SSO forms (what applies to them)

Depending on the type of services provided, strict reporting forms can be called differently: receipts, tickets, vouchers, subscriptions, etc. The forms of BSO can also be different.

Responsible for the use of strict accountability forms in business Government Decree of 06.05.2008 No. 359... Prior to the adoption of this law, businessmen had the right to use only the forms of BSO approved by the Ministry of Finance of the Russian Federation.

At the moment (2018), organizations and individual entrepreneurs can themselves develop the form of strict accountability that will be convenient for them to use in their activities, but provided that it will contain list of required details.

List of mandatory details of the BSO form

• name, series and six-digit number of the document;
• the name of the organization or the full name of the individual entrepreneur;
• location of the executive body of a legal entity (for organizations);
• taxpayer identification number (TIN) of the organization or individual entrepreneur;
• type of service;
• the cost of the service in monetary terms;
• the amount of payment made in cash and (or) using a payment card;
• date of calculation and drawing up of the document;
• position and full name of the person responsible for registration of the SSO, his personal signature, the seal of the organization (IP);
• other details characterizing the specifics of the service provided, with which the organization (IP) has the right to supplement the SRF.

For some types of activities, there are forms of SSR developed by the state. In these cases, your own letterhead cannot be applied:

• tickets (railway, air, public transport);
• parking services;
• tourist and excursion vouchers;
• subscriptions and receipts for payment of veterinary services;
• pledge tickets and security receipts for pawnshop services.

note, from July 1, 2019, the majority of LLCs and individual entrepreneurs will have to switch to using SRF in the new, electronic format... To do this, you will need to purchase special automated equipment, namely KKT, designed to form SRF forms and print them on paper. New SRF in electronic form will be transferred to the tax office and sent to email to the buyer (or in the form of SMS).

Where to buy (order a seal) BSO

There are two ways to make strict reporting forms:

Method 1. Order at the printing house (authorized to issue BSO)

The cost of SSO in the printing house is approximately RUB 3 per piece (but it may be different depending on the region, type of form and volume of circulation). As a rule, printing houses for each type of service already have developed templates for SRF (the cost of a layout is about 100 rubles).

If none of the ready-made forms suits you, then you can find a free template on the Internet and bring your designed letterhead to the printing house.

In the future, you will need to keep a strict record of the printed forms. Therefore, before making them, check that each SRF has its own unique identifier, consisting of a series and a six-digit number (for example, "AA-000001").

For more simple accounting, make your own series in the printing house for each new batch of BSO (it can be arbitrary "AA", "AB" etc.). The number of the form will be its serial number in the order.

Method 2. Print using an automated system

An automated system means a device that looks like a cash register, but with slightly different functionality.

Such devices must provide protection of forms from unauthorized access, as well as identify, record and store information on all operations with forms for at least 5 years (including a unique number and series).

You can buy an automated system for about 5,000 rubles in specialized stores where cash registers are sold. Devices for printing BSO do not belong to cash registers, so there is no need to register them with the Federal Tax Service.

note, BSO are documents of strict accountability, so they cannot be printed on a regular printer. Also, do not use the services of sites that offer to prepare "special" forms of forms that you can simply print at home.

Advantages and disadvantages of BSO

Using strict reporting forms in your activity, you get the following advantages:

• no need to buy a cash register (the cost of cash register is from 8,000 rubles);
• no need to carry out annual maintenance of the cash register (cost from 10,000 rubles);
• BSO, unlike KKM, does not need to be registered with the tax office;
• when traveling (photo shoots, wedding hairstyles, etc.), it is easier to prescribe a BSO than to carry a cash register with you.

In turn, strict reporting forms have their own limitations:

• forms can only be used when providing services to the public;
• SRF, printed in the printing house, will be filled manually, which is quite inconvenient, with a large flow of customers;
• it is necessary to carry out strict accounting of SRF and store their copies (roots) for 5 years;
• from time to time it is necessary to order new batches of forms.

Accounting, storage, issue and write-off of SRF

One of important conditions using SRF is to ensure their safety and maintain correct accounting.

Depending on the method of making the letterhead, it is necessary to take into account differently:

Accounting for printed forms

Forms made in the printing house must be accepted by the employee responsible for their storage, accounting and issuance (either the manager himself or the individual entrepreneur). A liability agreement must be concluded with this employee.

During the acceptance of the SRF, it is necessary to check the compliance of the actual number of forms, as well as their series and numbers with the data indicated in the accompanying documents from the printing house. After that, you need to draw up an acceptance certificate for the SRF.

The act must be signed by the head of the organization (IP) and members of the commission for the acceptance of strict reporting forms. The composition of the commission is approved by the relevant order.

It is necessary to store forms in metal cabinets, safes or in specially equipped rooms in conditions that exclude their damage and theft.

Control over the use of SRF

Control over compliance with the rules for using strict reporting forms is carried out by employees of the Federal Tax Service. In the event of an inspection, you will need to provide inspectors for inspection with an SRF accounting book or information from an automated system on the number of issued forms.

Fines for non-issuance of SRF

For identifying violations related to the use of strict reporting forms, as well as for not issuing SRF to clients there is a fine under article 14.5 of the Code of Administrative Offenses of the Russian Federation:

• for individual entrepreneurs and officials of the organization (head) - from 3 000 before 4 000 rubles;
• for legal entities - from 30 000 before 40 000 rubles.

Also, for non-observance of the order and terms of storage of strict reporting forms, for individual entrepreneurs and officials of organizations, a fine is provided in the amount of 2 000 before 3 000 rubles (article 15.11 of the Code of Administrative Offenses of the Russian Federation).

In addition, for the absence of the SRF (as a primary document), liability is provided for under Article 120 of the Tax Code of the Russian Federation.

A.S. Kolosovskaya, tax consultant

When you can use strict reporting forms in the provision of services

Organizations and entrepreneurs providing services to the population are lucky. Instead of punching checks on cash register, has the right to issue strict reporting forms to its clients (BSO )clause 2 of Art. 2 of the Federal Law of May 22, 2003 No. 54-FZ (hereinafter - the Law on CCP); p. 1 of the Regulation on the implementation of cash payments and (or) settlements using payment cards without the use of cash registers, approved. Decree of the Government of the Russian Federation of 05/06/2008 No. 359 (hereinafter - the Regulation on cash payments without cash registers)... Let's see who was among the lucky ones.

SSO is used when providing services specifically to the population

The Ministry of Finance of Russia believes that services to the population are services that are listed in the All-Russian Classifier of Services to the Population (OKUN )All-Russian classifier of services to the population OK 002-93, approved. Resolution of the Gosstandart of Russia dated 28.06.93 No. 163; Letters of the Ministry of Finance of Russia dated 03.03.2010 No. 03-01-15 / 1-23, dated 19.11.2009 No. 03-11-09 / 377... Although in the Law on the application of the CCP, OKUN is not mentioned.

It would seem that this position is beneficial to most organizations and entrepreneurs - after all, in OKUN you can find types of services for almost every taste.

Nevertheless, there are still services that are not named in OKUN. This is usually due to the fact that the Classifier simply does not keep pace with the technical progress. So, repair services mobile phones appeared in OKUN only in 2008 .Amendment 11/2008 OKUN All-Russian classifier of services to the population OK 002-93 (adopted and put into effect by the Order of Rostekhregulirovanie dated 28.03.2008 No. 72-st)while repair e-books (e-book) not mentioned until now. Also, real estate services were not included in OKUN, and therefore the Ministry of Finance believes that realtors cannot use BS ABOUT Letter of the Ministry of Finance of Russia dated 11.08.2009 No. 03-01-15 / 8-405... The same difficulties are faced by lawyers who provide services to the public, if they are not lawyers and notaries. Time legal services is not in the Classifier, then, according to the Ministry of Finance, lawyers should also forget about SRF and are obliged to apply QC T Letter of the Ministry of Finance of Russia dated 03.03.2010 No. 03-01-15 / 1-23.

However, this position is debatable. First, as we have already said, the Law on the Application of CCP to OKUN does not refer. This means that there is no closed list of services to the population and cannot be.

Secondly, there are services in OKUN that cannot be called services, for example, retail trade. However, on the basis of OKUN alone, no one is trying to call trade a service and issue SRF when selling goods in stores. But then it turns out that the Classifier for the purposes of legislation on CCP is applied only partially, and this is wrong. After all, either OKUN is used in full to determine services to the population (and then organizations retail start issuing SRF), or the Classifier is not used at all when deciding on the use of SRF.

Attention

If you use SRF instead of KKT, without having the right to do so, then you will be fined for not using KK T h. 2 tbsp. 14.5 Administrative Code of the Russian Federation.

And what do the courts think about this? We managed to find only one solution, in which the court found it illegal to bring the organization to responsibility for non-application of the QC T h. 2 tbsp. 14.5 Administrative Code of the Russian Federation due to the fact that she used SSR when providing services not named in the CMO H Decision of the Arbitration Court of the Moscow Region dated May 31, 2006 No. A41-K2-8056 / 06... In this case, it was about artificial tanning services, which are really not in OKUN. But the court decided that the solarium service is essentially cosmetic, and the cosmetic services are named in OKUN (code 081501), so the organization had the right to issue BSO.

However, while arbitration practice On this issue, it did not work out, the issuance of a BSO when providing services that are absent in OKUN is likely to cause disputes with the tax authorities. And which side the court will take is another question.

And the entrepreneur is the population

Now let's see who belongs to the population. It is clear that the population is individuals.

Is it possible to issue SRF if the service is provided to the entrepreneur? The Plenum of the Supreme Arbitration Court of the Russian Federation in 2003 answered this question in the affirmative - entrepreneurs, in order to apply the Law on CCP, also belong to the category “population » ... After all, an entrepreneur is also a natural person, albeit with a special status. By the way, you may not even guess about this status.

Therefore, settlements with entrepreneurs can be made using SRF. Nevertheless, there are still inspectors who try to fine for the non-use of CCP, if the customer of the service is an entrepreneur. And the courts have to a similar situation protect the service provider from unreasonable tax claims in see, for example, Resolution of the FAS ZSO dated 23.12.2008 No. F04-7997 / 2008 (18316-A03-3)... So if you, having issued a BSO to an entrepreneur, face the claims of the tax authorities, please refer to the above Resolution of the VA Plenum in confirmation of your rightness FROM clause 4 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of July 31, 2003 No. 16.

But if the customer of your services is an organization, then you can accept cash from it only through the cash register. How to determine who the paying citizen is - an ordinary individual or a representative of an organization?

If the service was ordered by an accountant who did not inform you that he was acting on behalf of the organization, then for you this is an ordinary individual who purchases services personally for himself, and he can be issued a BSO. But if he asked to issue documents in the name of his organization, then in this case the organization itself acts as the customer of the service. Therefore, you will have to issue the CCP check to the accountant and write out a certificate of services and an invoice for his employing organization if you are a VAT payer.

Did you sell the goods while providing services? Need CCP

But sometimes, by providing a service, you can still sell a product to your client. So, even if you provide services named in OKUN, it is important to remember that forms can be issued only for settlements for providing services. Therefore, if the sale of goods is inextricably linked with the provision of services, then it is enough to issue a SRF. But if you sell the goods outside the scope of the service, then you will have to use the CCP.

For example, a beauty salon sold a shampoo or some other take-away cosmetic product to its client. It is clear that the sale of such a product is not directly related to the provision of cosmetic services to the client. This means that you will have to knock out a separate CCP check for the goods, and if this is not done, then you will face a fine for not using CK T h. 2 tbsp. 14.5 Administrative Code of the Russian Federation; Letter of the Federal Tax Service of Russia for Moscow dated 01.11.2008 No. 22-12 / 102493; Resolution of the FAS DVO dated 22.08.2008 No. F03-A51 / 08-2 / 2929; FAS SZO dated 09.04.2007 No. А13-547 / 2007; FAS UO dated October 27, 2008 No. F09-7836 / 08-C1... However, for the cost of the shampoo used by the master in the provision of hairdressing services, of course, there is no need to punch the CCP check about Resolution of the FAS ZSO dated 06.11.2008 No. F04-6720 / 2008 (15323-A45-29).

Attention

When reselling purchased goods, BSO cannot be used.

A similar situation arises when the atelier sews a coat according to the client's order, but from its own materials. The cost of sewing a coat, in addition to the cost of work, includes the cost of fabric, fur, threads, buttons, but without these materials, it is impossible to provide a sewing service. Therefore, the atelier, on a completely legal basis, can issue a cash register to a client who has paid in cash. But if the atelier simply sells the fabric to the client, then such a sale has nothing to do with the provision of services and it is necessary to use CCP for cash payments.

The same situation arises when a car service center sells spare parts. If the spare parts were used by the master of the same car service when repairing the client's car, then their transfer takes place as part of the provision of the service and it is enough to issue the SRF, indicating the cost of the repair, taking into account the cost of spare parts. If the owner of the car bought spare parts in the service, in order to later install them on the car on his own, then this is already a separate purchase and sale agreement and you need to knock out the CCP check.

The courts are guided by the same logic. The court will side with the organization only if it proves that the goods transferred to the client are inextricably linked with the provision of services and Resolution of the FAS DVO dated 01.11.2007 No. F03-A04 / 07-2 / 4960, or the tax office cannot establish back e Resolution of the FAS VSO dated November 18, 2009 No. А19-9554 / 09.

If your services are in OKUN, then feel free to give out the BSO. However, the use of SSR in the provision of services that are not included in the OKUN is risky. Therefore, it is easier to buy a CCP, although, of course, it is expensive and troublesome to use and maintain it. An alternative option is to try to pick up a service from OKUN that best suits your character. For example, self-tanning services can be classified as cosmetic (code 081501), and laptop repairs can be classified as computer repair services (code 804904).