Strict reporting form - a document that, in the manner prescribed by law, can replace a cash receipt. What are the rules of law governing this procedure? In what structure can the BSR be represented taking into account the relevant provisions of the law?
What is the essence of BSO?
For starters, we will examine what BSOs are, what strict reporting forms are. These sources are documents that certify, in accordance with the legislation of the Russian Federation, the receipt by some business entity, for example, a private entrepreneur or LLC, of funds from an individual for services rendered to him on a paid basis.
The use of BSO for individual entrepreneurs and business entities is regulated by legislation, which periodically changes significantly. Now in the sphere of legal regulation of BSO turnover, a situation has arisen in which the use of the documents in question is regulated in fact by two different sources of law - Federal Law No. 54 FZ in the old version, as well as a new version of this law. This is possible because, on the one hand, newer legal norms have come into force, on the other, following them will become mandatory later. We will study this nuance in more detail.
Use of BSR: changes in legislation
The specifics of the legal regulation of the use of BSO for services is that individual entrepreneurs and business entities providing services to citizens are entitled to use BSO in the manner established by Federal Law No. 54-FZ as amended on March 8, 2015. In addition, it can be noted that until July 1, 2018, entrepreneurs on the patent system, as well as firms paying UTII according to the list of activities recorded in paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation, they also have the right to use BSO in the manner established by the Federal Law No. 54 as amended on March 8, 2015. In addition, if any business entities have the right not to apply BSO in principle, such a right also remains with them until July 1, 2018.
In turn, individual entrepreneurs and legal entities also have the right to work, focusing on the new rules of Federal Law No. 54. On what their choice may depend - we will consider further, having studied the provisions of both versions of the corresponding source of law.
Application of BSO according to the old version of Federal Law No. 54
In accordance with the provisions of the Federal Law No. 54 as amended on March 8, 2015, from the legal point of view, the BSO when providing services is very close to the cash receipt, and in many legal relations replace it. But they are not its full analogue.
The procedure for applying BSR in the implementation of legal relations in the jurisdiction of the old version of Federal Law No. 54 is actually regulated by another source of law - Government Decision No. 359. This regulatory act also contains a separate definition of BSO. What is a strict reporting form in accordance with Decree No. 359?
It may be submitted, in particular:
- receipt;
- a ticket;
- coupon;
- subscription.
But the list of BSO names is not limited by Resolution No. 359. In accordance with the indicated source of law, BSO may include any documents that contain the details prescribed by law.
BSO according to the old version of Federal Law No. 54: details
These include:
- name of the form;
- six-digit number, series;
- name of the company that issued the BSO to the client, full name of the individual entrepreneur providing services;
- address of the company or individual entrepreneur;
- Company TIN or IP;
- type of service provided, its cost;
- Actual amount of payment for the service;
- Settlement date of the company with the client;
- position and name of the cashier, his signature;
- company seal;
- other details that may reflect the specifics of the services provided by the company or individual clients.
BSO forms in accordance with Decree No. 359 can be made in a printing house or formed using special automated systems. In the first case, the document must also contain the name, TIN, address of the printing house, the number of the order for printing the BSO, the year it was completed, and the size of the printed run.
The structure of paper forms in the General case should provide the ability to present the above list of details in two copies. As a rule, this requirement is fulfilled by printing a BSO, on which the main part and the spine are present. Each of them has the specified details, one of the parts is kept by the company for reporting, the second is taken by the client who paid for the service.
Sometimes the legislation of the Russian Federation allows business entities to use simplified forms of BSO, for example, transport enterprises, cinemas, zoos. The way in which this or that simplified form of BSO should be filled out is determined by individual departmental normative acts.
Another important aspect of working with forms according to the old version of Federal Law No. 54 is the implementation of their accounting. We will study the relevant legislation in more detail.
Accounting for forms according to the old version of Federal Law No. 54
In accordance with the old version of the Federal Law No. 54, business entities must also keep records of BSO, which are made by printing. In the case of an automated system, their accounting is provided through appropriate hardware and software tools, but also under the control of the taxpayer.
To work with typographic forms, a special BSO accounting book is used. Its sheets must be stitched, numbered, and also certified by the director and chief accountant of the company. At the same time, the seal of the organization is also affixed to the document.
The head of the company concludes a contract with an employee subordinate to him, according to which this specialist is responsible for maintaining the BSO, as well as the implementation of their accounting. As a rule, it is also entrusted to him to receive money from the clients of the company to whom the services are provided. The filling in of the BSO should also be carried out by the responsible officer taking into account the provisions of Decree No. 359.
Acceptance of printing BSO at the enterprise is carried out by a special commission. If the business entity has the status of legal entity, then the forms are put on the balance sheet of the organization, special acts are used as grounds for this. BSO should be stored in safe places, which must be sealed at the end of the working day of the organization’s employees.
In the manner prescribed by law, an inventory of the corresponding forms is carried out. Copies or roots of forms must be kept in the company for at least 5 years.
These are the nuances of using BSOs by business entities according to the old version of the Federal Law No. 54. But how does the new edition of the corresponding Federal Law regulate the application of these forms?
What is BSO according to the new version of Federal Law No. 54?
The Federal Law No. 54 also provides a separate definition of BSO. What is the strict reporting form for the new edition of the corresponding source of law? It, in turn, is an almost complete analogue of a cash receipt. Its main distinguishing feature is the formation in electronic form with the mandatory use of an automated system that transmits information about settlements between firms and customers via the Internet to the Federal Tax Service of the Russian Federation.
Thus, the new type of BSO, on the one hand, is easier to use: it is not necessary to keep records of them, the BSO book should not be used, and the procedure for storing the corresponding forms and their inventory should not be followed. On the other hand, the use of blanks necessarily requires the Internet. You will also need to purchase automated systems, register them and ensure operation.
According to the new law, the BSO must contain a different list of details - in comparison with the forms, the application of which is regulated by the provisions of Decree No. 359.
Details BSO according to the new version of Federal Law No. 54
So, the new BSO should include:
- name;
- serial number for the shift of the cashier;
- address of the organization in which the calculation was made;
- company name, full name IP;
- Taxpayer TIN;
- tax system used by the company;
- specific sign of calculation;
- the name of the services provided to the client - if possible, the payment, as well as their number;
- the cost per unit of the service provided - indicating VAT if the company pays it;
- total bill for services;
- a specific form of payment - in cash or by card;
- position and name of the person who accepted the payment from the client;
- registration number of the automated BSO formation system;
- serial number of the drive;
- fiscal sign of BSO;
- the address of the site on which you can request information about the calculation;
- a person’s phone or e-mail if the BSO is transmitted to him only in electronic form;
- data on the fiscal document;
- work shift information;
- fiscal sign for the message.
What might a BSO look like? A sample of the strict reporting form that meets the requirements of Resolution No. 359, that is, used in accordance with the old version of the Federal Law No. 54, is in the picture below.
It contains all the details that give the document legal force, taking into account the requirements established by the legislation of the Russian Federation.
In turn, if we consider the new BSO, its sample should contain a new list of details. In practice, it may look different, taking into account the specifics of the CCP used by a particular enterprise.
There are a number of nuances that characterize the use of BSO in the provision of services by an entrepreneur who has decided to carry out calculations according to the new version of Federal Law No. 54. Consider them.
The use of BSO in accordance with the new edition of Federal Law No. 54
First of all, the company should pay attention to the fact that the BSO can be issued to the client:
- in paper form - despite the fact that information about the document is reflected in the database of the automated system;
- in electronic form - subject to the sending of information about the corresponding form to the client in the form of SMS or e-mail.
But there is a reservation in the law: the company is obliged to perform these actions if there is technical access to the necessary tools. One way or another, payment information is reflected in online databases, which are generated during the transfer of payment information by an automated system. It can be noted that the law provides for cases in which BSO services should be sent to customers exclusively in paper form.
Certain nuances are characteristic of payments between providers and recipients of services online. It happens that many services are provided on the Internet, such as consulting. In this case, the use of BSO is regulated by individual rules of the new edition of Federal Law No. 54.
These are the nuances of using BSO by Russian businesses. What are strict reporting forms in the interpretations corresponding to different versions of the Federal Law No. 54, what is the procedure for their application, we have studied. But there is one more significant nuance that is worth paying attention to - taking advantage of the opportunity not to legally apply the relevant documents.
Who can not use BSO and cashier's checks?
BSO - a document issued only when providing services. However, entrepreneurs have the right not to formalize it, as well as not to use other types of CCPs, when providing services related to:
- with the reception from citizens of glassware, scrap, but not scrap metal, precious metals, precious stones;
- with repair, as well as coloring of shoes;
- with the release and repair of various types of metal haberdashery, keys;
- with supervision, as well as caring for children, sick, elderly, people with disabilities;
- with plowing gardens, cooking firewood;
- with the provision of services for carrying things at train stations, airports, sea and river ports;
- with the surrender by a citizen in the status of individual entrepreneur in the lease of residential premises, which he owns.
It can also be noted that Federal Law No. 54, both in the old and in the new version, allows business entities not to use CCP when selling:
- goods in the format of fair, distribution trade;
- tickets;
- newspapers, magazines;
- ice cream;
- seasonal vegetables, fruits;
- goods for the sale of which tankers are used, for example milk, live fish, kvass;
- valuable papers;
- items of creativity, handicrafts, if they are made by the seller himself.
Thus, in cases provided for by law, business in various formats can be conducted without the use of BSO in the provision of services, as well as other types of KKT, in particular in the sale of goods.
Summary
A strict reporting form can be a convenient alternative to CCV in cases where legislation allows it. However, their application is rather strictly regulated by individual rules of law. Thus, it is legitimate to say that the choice between KKT and BSO will depend largely on the specifics of a particular type of business, as well as on the conditions in which the individual entrepreneur or company conducts business activities.
The use of both CCT and BSO can have both advantages and disadvantages, which are likely to be most often determined during the practical use of settlements provided by the legislation of the Russian Federation between suppliers and recipients of services. The main thing at the same time is to take into account which relevant legal norms apply and how to apply them to specific legal relations in a particular business segment.