BSO for individual provision of services. Strict reporting forms are not simple documents that are easy to use. What is BSO for individual entrepreneurs?

One type of financial document is a form strict reporting for individual entrepreneur 2016, the sample filling and the procedure for its execution is a fairly standard procedure, since the BSO replaces cash receipt when receiving cash from individuals.

Organizations and individual entrepreneurs can independently generate a form and develop their own strict reporting forms, but for certain types of activities there are specially approved forms of these documents, adapted to the specifics of the services. For example, for cultural institutions this is a ticket, subscription or excursion package. Where can I get the forms? You can place an order for a specific document form at a printing house or purchase a standard blank at an office supply store.

Purpose of the document

BSO includes: tickets, guarantee cards, receipts, discount cards, letterheads, which contain typographic numbering. Individual entrepreneurs issue checks only upon the provision of services, which confirms payment in cash. When selling goods, a payment receipt is issued as a carbon copy in two copies. The buyer receives the original, and the copy is used for internal accounting of transactions performed by the entrepreneur for cash.

The strict reporting form for individual entrepreneurs is used as a replacement for a cash receipt. A receipt is issued to clients upon payment for hairdressing services, and cinemas and entertainment attractions use tickets for this purpose. Hotels for accounting receipts Money Strict reporting forms are also issued for services provided. This document is confirmation of advance expenses associated with the accommodation of individuals on a business trip to another city. The rules for drawing up a strict reporting form for individual entrepreneurs are provided for in the accounting instructions for individual entrepreneurs.

Receipt details

The procedure for filling out the receipt form involves indicating the information required for this document. Its series and six-digit number are recorded in the upper right corner, and the customer’s last name, initials, telephone number, and address are written at the top of the document. Below indicate the date of completion of the order and the name of the product or service for which cash was received. The amount is written in numbers opposite the type of service entry. At the bottom of the form, all information on the receipt is duplicated, only in words. In addition, indicate the name of the customer, certifying the fact of transfer of funds with his signature in the document. Acceptance of cash is confirmed by the cashier or financially responsible person. The signature and date of payment are placed at the end of the document. At the very bottom of the form contains the obligatory note: “The receipt is a strict reporting form.”

The strict reporting form for individual entrepreneurs 2016 has additional details. In 2016, an entrepreneur must indicate the taxation system he uses. The main thing is to record the date, time and place of settlement, the characteristics of the movement of funds (income or expense). The total separately identifies the specified rates and the amount of the obligation to the fiscal service to pay value added tax, the form of payment made (in cash or by electronic transfer).

A payment receipt is issued for a payment that needs to be made, that is, the document precedes the receipt of cash. It records the fact of transfer of funds for the provision of services, performance of a certain type of work or sold goods. The sample form for filling out the receipt is regulated by the instructions. Most often, a payment receipt is written on paper with a special coating, which, when pressed with a pen, leaves a mark on the second sheet of paper. The necessary details are entered into the document, taking into account the type of activity, but everything must be strictly indicated established by law required data. The numbers and series of forms are designed to protect financial documents from counterfeiting and to control the movement of funds, goods and services

The procedure for accounting for BSO by an individual entrepreneur

To record the movement of forms, an accounting book is used, the pages of which are pre-numbered and laced. Strict reporting forms for individual entrepreneurs are registered with a serial number, but there is no single form of accounting book. It can be printed using a typographic method. You can also take a regular notebook, on the left side of which the receipt is recorded. Be sure to indicate the date, series and document number. The right side is for the “Usage” column.

Based on the book data, documents are written off. The book must contain the name of the institution and structural subdivision. For individual entrepreneurs, write down the tax number, date of opening and closing of the document in the right corner. Next, indicate the name of the strict reporting form. In the appropriate column, record the date of purchase, from whom it was received, receipt (quantity, series and form number). In the expenditure section, the same data and signature of the person receiving the forms are recorded. The balance by quantity and serial number is displayed at the end of the document. This record is necessary for the current inventory, which is carried out in parallel with monitoring the movement of cash in the cash register. At the bottom of the page, the individual entrepreneur writes down the total by quantity. Entrepreneurs who are on the simplified tax system and pay tax on the difference between income and expenses should include in expenses the amounts of money associated with the acquisition of BSO.

The procedure for filling out the BSO is regulated by a special provision on the procedure for conducting cash payments without using a machine.

The use of forms for individual entrepreneurs on UTII has its advantages; it frees you from purchasing a cash transaction registrar. This makes it possible to save money. But the absence of a cash register does not cancel the obligation to comply with discipline when making cash payments. The use of strict reporting forms greatly simplifies the document flow of an entrepreneur, and the shelf life of the form is longer than that of a receipt printed on thermal paper.

To avoid problems with tax authorities, entrepreneurs must maintain documentation certifying the financial transactions they carry out as a result of receiving payment for goods or services. The second party, the individual entrepreneur, needs confirmation of the costs he incurred. BSO solves this problem.

What is BSO for individual entrepreneurs?

This document is similar to a receipt or check. Individual entrepreneurs and legal entities(LEs) who do not have a cash register or other electronic device that prints cash receipts used the BSO to confirm receipt of money from the client. For many areas of activity, there were BSO forms established by the Ministry of Finance. The function of the form was to certify the fact of receipt of money for the provision of services from an individual. The form was used by persons and organizations listed in Art. 2 of Law No. 54-F3, regardless of the chosen form of taxation.

Online cash register

For your information! Strict reporting forms are stored in Pension Fund Russian Federation (PFR).

BSO: where to get it for individual entrepreneurs

A document for individual entrepreneurs on the simplified tax system for the provision of services is printed either on a special printer or by printing with the following data about the printing house:

Name;
circulation;
number and year of order execution.

The BSO, as a strict reporting document, contains mandatory details that make each form unique and record the full amount of information about the money or material being moved.

Filling rules

Information required to be entered into the BSO:

document's name;
six-digit document number;
series;
name and form of ownership of the legal entity or full name of the individual entrepreneur who issued the form;
address of the company or home address of the individual (individual) who filled out the document;
name of the service for which payment is made;
service cost;
the amount accepted by the performer, written in Arabic numerals and again in capital letters;
TIN of the company or person providing the service;
position and full name of the employee responsible for the calculation.

Accounting for and control over the correct filling out of the BSO during simplification lies with the employee appointed by the entrepreneur. In the absence of such a position, all responsibility for maintaining documentation and its safety falls entirely on the entrepreneur.

What is BSO after July 1, 2019 for individual entrepreneurs and ordinary citizens? For an individual entrepreneur, this must be an electronic document with automatic transmission of the information contained in it to the OFD. Ordinary citizens may not require any proof of acceptance of payment at all.

New type of form

BSO should be electronic document, similar to a check. They are printed through an online cash register of one type. The number of required attributes has changed.

Sample of electronic BSO

Electronic BSO components:

Name;
serial number (determines the cash register);
date, time, place of the operation;
name of legal entity or full name of individual entrepreneur;
seller tax system;
type of transaction;
name of goods, payment, price per unit in rubles, taking into account discounts and surcharges, VAT rate;
amount of payment and tax;
calculation of accepted cash, amount and form of non-cash payment;
official rank and surname of the person who issued the BSO;
online cash register registration number;
serial numbers of the FN (fiscal storage device) and the automatic device for calculations (if available);
fiscal document feature (FDS);
address of the Federal Tax Service website with payment information;
electronic details of the buyer, where an electronic copy of the BSO will be sent, or the address of the website to which the client himself can apply for such a document;
email address seller's box;
shift number;
QR code for document verification.

Data on electronic BSO (receipts for individual entrepreneurs) automatically enters the tax service through the OFD. BSO on paper will be used in especially serious cases, in the complete absence of the ability to work via the Internet. In cities such as Moscow, with receipt the required document There shouldn't be a problem for reporting.

Important! Individual entrepreneurs using the simplified tax system (USN), UTII (imputation) and PSN (patent), not related to excisable goods, may not name the goods in payment documents (checks and electronic BSO) until 02/01/2021.

The fastest way to get BSO

The process of the client receiving electronic confirmation of payment can be simplified.

Smart terminal

According to No. 129-FZ dated 06.06.2019 “On amendments to the Federal Law “On the use of cash registers...”, a buyer who has an application on his phone, tablet or smartphone, authorized by the authorized fiscal authority, which, if available on the receipt (BSO) or on the screen CCT image of a QR code, the data structure of which includes:

date and time of calculation;
document serial number;
type and amount of payment;
FN serial number;

Note! It independently reads this information by automatically connecting to the OFD, and receives strict reporting receipts for individual entrepreneurs on its electronic device absolutely free.

Order BSO by phone

The seller or performer of the work has the right to use his cash register remotely in the following cases:

peddling or distance selling;
if the work was performed outside the place owned by the contractor or leased;
federal executive bodies have approved the form of forms issued to the population for specific work;
settlements with passengers of public transport, taxis;
accepting payment for housing and public utilities, except in the case of receiving cash or paying by credit card.

The seller of the goods issues a paper document containing a QR code that allows the consumer to receive an electronic receipt (EC) or BSR. The document is generated within 24 hours after receiving funds to the account of the contractor or seller. If there is an immediate request from the client, the fiscal document is ordered immediately by telephone. In the last case of the above, the SSB certifying receipt of payment is sent to the tax authority no later than five days after the money is deposited into the account of the taxpayer responsible for the performance of this service.

For your information! If the client, after the expiration of 3 months from the date of the cash transaction, has not applied for a check (BSO), then the owner of the cash register is released from further obligation to issue this document.

Possibility of cost recovery

Individual entrepreneurs on PSN (patent) and UTII can return up to 18 thousand rubles for each cash register* (the full cost of the smart terminal). By applying to the Federal Tax Service for a tax deduction, you can get it for:

cash register purchases;
its settings;
connections to OFD.

Better without online cash registers

Do without CCP:

scientific and general education libraries that exist with state or municipal funds that provide professional services according to the list recommended by the Government of the Russian Federation;
during the performance of religious rites, trade in religious objects established by law territories;
organizations with pharmaceutical licenses selling medicines in the village;
Legal entities and individual entrepreneurs selling goods in difficult terrain, recognized as such by the relevant constituent entities of the Russian Federation;
partnerships of real estate owners and similar specialized cooperative associations of citizens when providing services to their members and when accepting utility payments;
educational, physical education, sports, cultural and entertainment institutions;
IP when distributing theater tickets from a tray, provided that the art institution belongs to the state or municipality.

Library

Taking into account the specifics of the activity or location, it is permitted not to use cash register systems when making payments to individual entrepreneurs and legal entities selling:

paper press along with related products, if their share does not exceed 50% of turnover, and the assortment is approved by local authorities;
food products for students and teachers in schools, universities, technical colleges during school hours;
goods at markets, exhibitions and sales and other specialized sites without the ability to warehouse and store them;
peddling in public places, at train stations, in train carriages and airplane cabins from baskets and trolleys with goods that do not require refrigeration, special labeling or are not complex technical devices;
ice cream in kiosks or from freezers, milk, kvass, sparkling water on tap;
in the melon season;
from tanks milk, kvass, live fish;
handicrafts and folk crafts.

Ice cream kiosk

The following types of businesses do not require online cash registers:

acceptance of recyclable materials from the population (waste paper, plastic bottles, glass containers, films in assortment);
shoe update;
cutting keys, repairing umbrellas and metal products;
nanny or nurse service;
plowing gardens with a tractor, working as a gardener, cutting and sawing trees and firewood;
Porter occupation at railway, river, sea, road and air terminals.

Note! Individual entrepreneurs without hired employees have the right to postpone the purchase of a cash register capable of transmitting fiscal information online to the tax authorities until July 1, 2021. Benefit recipients can sell family-produced products and perform work for the population.

Others, in addition to purchasing hardware, are required to purchase a program that displays all the information required by law. Before registering a cash register with the tax authority, you need to select a fiscal data operator (FDO) and sign a cooperation agreement with it. The standard validity period of such an agreement is 1 year. This system of connections eliminates the possibility of payments passing by the tax authorities. If information about the transaction does not reach the OFD, the cash register stops working further.

Important! Individual entrepreneurs engaged in trading using mechanical devices without batteries and power supply, using Bank of Russia coins, may not install cash register systems. They have the right to offer for sale simple, non-excise goods: soft drinks, toys, candies.

There are no ready-made electronic BSO forms.

Electronic BSOs and online cash register receipts are almost identical. Law No. 54-FZ conventionally implies them as one and the same. Services are also paid for by check. Consequently, the concept of BSO can be painlessly removed from use. Paper forms that someone has accumulated can be distributed to clients to increase confidence in transactions, but they are not official documents even for persons exempt from installing a cash register. Due to their information content, paper forms are suitable when contacting the Consumer Protection Society.

In order not to be left behind in the reform, you need to use the opportunities provided by the state. Cash register allows you to analyze the work of the enterprise, so you should strive to purchase a cash register, even if at this stage it does not have to be demonstrated to the tax office.

*Prices are as of July 2019.

Today we want to tell you about what strict reporting forms for individual entrepreneurs are and what they are used for. A strict reporting form (or abbreviated as BSO) is a document confirming receipt of payment in cash or by card. It replaces a cash receipt. “Strict reporting” refers to a special accounting procedure, which we will discuss later.

The most common strict reporting forms are various receipts. For example, if you have a beauty salon, then when receiving money from clients you can provide a receipt like this:

As you can see, this receipt is intended to reflect the fact that money has been received after the service has been provided.

The following can also serve as strict reporting forms:

tourist packages;
tickets (for example, bus ticket);
coupons;
season tickets;
and other documents.

When can BSO be used?

You can use strict reporting forms if you provide services individuals. The basics of working with BSO are determined by the Decree of the Government of the Russian Federation.

For many, the definition of a service is the presence of a code for that type of activity in All-Russian classifier services to the population. However, the letter from the Federal Tax Service dated 03/07/2014 states that individual entrepreneurs providing services to the public that are not mentioned in OKUN also have the right to issue strict reporting forms. So you can use BSO for any type of service: if your type of activity is mentioned in OKUN - good, if it is not specified, but is a service - you can always refer to the letter above.

Benefits of BSO for individual entrepreneurs

What are the advantages of using strict reporting forms?

Firstly, there is no need to buy a cash register, which costs more than ten thousand rubles.

Secondly, you are exempt from registering a cash register (cash register) with the tax office and training employees to operate it.

Thirdly, if you don’t have a cash register, you don’t have to pay for its service.

Fourthly, if you are not tied to a specific place, but, for example, go to clients’ homes to do hairstyles, filling out receipts is much more convenient than carrying a cash register with you and punching out receipts.

Disadvantages of BSO

First of all, the scope is limited - as we have already said, strict reporting forms are used only when providing services.

Secondly, you need to fill out the BSO manually - it is often more difficult than printing a receipt.

In addition, it is necessary to maintain a special storage regime for copies (or spines) of documents for 5 years.

Approved BSO forms

If your type of activity relates to insurance, tourism, veterinary services, as well as passenger transport services, pawn shops and some others, then you can use strict reporting forms approved by the Ministry of Finance. One of the most common approved forms is a tourist package.

If you provide other services, and there is no established form of strict reporting forms for them, then you can develop a BSO yourself. The main condition is that the documents must contain mandatory details, which we will demonstrate to you in the following example.

BSO: sample filling

As you can see, the following fields are filled in in this form, in accordance with the resolution:

Name, series, six-digit document number;
- Last name, first name, patronymic of the individual entrepreneur;
- TIN;
- Type of service;
- Service cost;
- Amount of payment;
- Date of calculation and preparation of the document;
- Position and full name of the person performing the operation, personal signature, seal.

The form contains information about the manufacturer and circulation - this is also a requirement of the decree.

You are expected to keep the receipt for yourself. The series and number of the document on the spine and on the main part of the document are, of course, the same.

Where can I get strict reporting forms?

It is best to order BSO from a printing house. Other options are possible, but printing forms in a printing house is the simplest solution for an individual entrepreneur. If the form is approved, most likely the manufacturer already has it. If it is non-standard, contact the printing house and prepare a sample BSO. You can do it in MS Word or in another way convenient for you.

To maintain strict records, each document must have a unique identifier. In our case, this is a combination of series and document number. When you order a new batch of BSOs, it is better to assign them a new series. The series can be arbitrary: you can use the sequence “AA”, “AB”, etc. You can specify a more complex combination that has a special meaning for you. For example, if you print BSO in different printing houses, you can add the first letter of the printing house name to the series. The easiest way to support this approach is: a new order is a new series, and the number is the serial number of the document in the order. This ensures the uniqueness of their combination.

When placing an order, please indicate required amount documents, the series you have chosen and the first number from which to start numbering.

There is no need to register forms with tax or other authorities.

Are there alternatives to printing?

Government Decree No. 359 of May 6, 2008 states that BSOs are produced either by printing or using automated systems. Such systems must meet certain requirements: be protected from unauthorized access, record and store in memory a unique number and series of forms, as well as all transactions for the next 5 years.

We have come across mentions on the Internet that you can make strict reporting forms yourself, acting as a printing house yourself (printing activities are not licensed). Although this approach is not without originality, it is impossible to produce BSO yourself, since a personal computer and printer are not suitable for these purposes. This is directly stated in the letter of the Ministry of Finance N 03-01-15/11-353. Even if you create strict reporting forms in Word and print them yourself, it will be impossible to guarantee data safety for five years and unauthorized access to information. And develop a special automated system for this individual entrepreneur not possible.

How to keep records of BSO?

The most important condition for the use of such forms is the mandatory maintenance of strict reporting.
BSO accounting should be carried out on the basis individual numbers forms in the accounting book with numbered bound pages. The book must be sealed and signed by the accountant and the head of the organization. You can format the content in any form, but at the same time it must objectively reflect all the movements of the documents.

To fill out the BSO accounting log, appoint a responsible person. He will also supervise the registration of forms. Entrust him with their acceptance, issue, storage in a safe and inventory.

Copies of documents (stubs) confirming the amount of cash must be packed in bags, sealed and stored for 5 years. At the end of this period, but not earlier than a month after the last inventory, dispose of the roots on the basis of the destruction act. For example, grind them in a shredder.

Start using BSO

Thus, we have traced the entire cycle of using BSO. We told you what strict reporting forms are, what advantages they have, how to print BSO, how to fill them out and take them into account correctly.

If you provide services to the public, you can significantly save on operating a cash register by replacing it with a BSO. After reading this article, you are already quite savvy and know how to do this.

In the territory Russian Federation common various shapes BSO, filled out by subjects of economic relations in certain cases. The use of such forms is regulated by the provisions of domestic rule-making acts. Based on these acts, a sample strict reporting form for individual entrepreneurs 2017 was created, available for review further in the text.

Form for strict reporting in the activities of individual entrepreneurs

Federal Law No. 54-FZ of May 22, 2003 “On the use of cash register equipment when making cash payments and (or) settlements using payment cards” establishes a general rule according to which cash registers are used in the territory of Russia when selling goods or services.

At the same time, the same rule-making document provides for exceptions to the general rule, allowing the use of BSO forms for individual entrepreneurs until 07/01/2018.

It is important to emphasize that the Government of the Russian Federation, in Resolution No. 359 of May 6, 2008, developed the Regulations on the implementation of payments, which provided for the possibility of using the described forms when providing services to consumers.

Such BSO can be issued in the form of:

receipts;
tickets;
travel documents;
coupons;
tour packages;
subscriptions.

The list of possible BSO forms is not exhaustive and in addition to the listed forms, an entrepreneur can use other forms that meet the requirements of domestic rule-making acts for cash receipts.

Requirements for strict reporting forms

Domestic legislative acts It is stipulated that the acceptable form of a strict reporting form for individual entrepreneurs is a paper medium created by printing. In another case, the formation of the BSO is carried out using an automated system and exclusively at the time of settlement.

It is important to remember that you are allowed to use your own BSO, but only on condition that it reflects all the required details.

The Government of the Russian Federation in the Regulations on Payments, approved. By Resolution No. 359 dated May 6, 2008, a list of details required to be included in the strict reporting form for individual entrepreneurs was developed and put into circulation. You can download the form from the link below.

BSO form for individual entrepreneurs

According to legislative guidelines, the receipt for payment for household services should include:

name of the form, its series and number, consisting of 6 characters;
name of the service provider;
address of the person drawing up the document and TIN;
in order to correctly fill out strict reporting forms, both for individual entrepreneurs and for the enterprise, it is necessary to reflect the type of service;
information about its cost, method and date of payment.

Filling out the form ends with an indication of the person responsible for issuing the BSO. An individual entrepreneur, like an enterprise, has the right to indicate in the form other characteristics that describe the relevant household service.

Sample of filling out a strict reporting form for individual entrepreneurs

Domestic legal norms, while providing for rules and methods for drawing up the forms described, do not contain mandatory samples for filling out such documents. This circumstance, taking into account the importance and necessity of forming a BSO, may entail risks for individual entrepreneurs associated with violation of the procedure for settlements with consumers.

The entrepreneur has the right to use the receipt form, approved. By letter of the Ministry of Finance of the Russian Federation dated April 20, 1995 N 16-00-30-35. But we must remember that this form is not mandatory and can be used by the entrepreneur at his discretion.

It is important to remember that only the absence of errors and inaccuracies is guaranteed to relieve the service provider from claims from regulatory authorities.

Completed BSO form for individual entrepreneurs

As a conclusion, it should be noted that the requirements of domestic legislative acts do not contain any special requirements for the forms filled out when providing services by enterprises and individual entrepreneurs. Both entities have the right to resort to the same documents.

It follows that when filling out strict reporting forms for individual entrepreneurs, special knowledge or compliance with special rules is not required.

The law allows you to do without a cash register if you use strict reporting forms. When using BSO, cash receipts are not needed. Check to see if you can serve customers without a cash receipt. The rules for filling out and issuing strict reporting forms for individual entrepreneurs and companies are in this article.

Using a strict reporting form instead of a cash receipt

In some cases, you have the right to work without a cash register. Including - if instead of cash receipts you can use strict reporting forms. General rules payments in cash or by cards without cash receipts are determined by Decree of the Government of the Russian Federation dated May 6, 2008 No. 359.

First of all, the use of BSO is relevant for activities on UTII. Strict reporting forms are used for settlements with legal entities.

BSO can also be used in settlements with the population for services rendered. At the same time, experts include not only types of activities specifically named in the All-Russian Classifier, but also any relationships with individuals as services to the population. You can use such documents, including when selling goods, if your buyer does not represent a legal entity. The tax authorities agree with this (letter of the Federal Tax Service of Russia dated 03/07/2014 No. ED-4-2/4329@), their superiors from the financial department (letter of the Ministry of Finance of Russia dated 09/20/2013 No. 03-01-15/39118) and judges (resolution of the Seventeenth Arbitration Court of Appeal dated September 10, 2012 No. 17AP-7900/2012-AK).

Forms of strict reporting forms

Some forms of BSO are approved by the authorities. First of all, we are talking about travel forms and most types of tickets. If your settlements with individuals lie on a different plane, you can develop strict reporting forms yourself. There is no need to approve your BSO anywhere. Just secure strict reporting forms in your accounting policies.

The required BSO details are:

document name, six-digit number and series;
the name and legal form of your company (if you are an individual entrepreneur - your last name, first name, patronymic), your address and Taxpayer Identification Number;
the type of service you provide and its cost;
the amount you accept from the client as payment in cash or by card;
date of calculation and preparation of the document;
position, full name and the personal signature of your employee responsible for the transaction (or yours, if you pay the client personally).

You can also add the additional details you need to the strict reporting form. The stamp is appreciated by the tax authorities, but is not required.

Production of strict reporting forms

Strict reporting forms can be ordered from a printing house, or you can make them yourself. Be sure to check the presence of the following on your printed forms:

information about the manufacturer (abbreviated name, tax identification number and address);
order number, year of manufacture, circulation.

For independent release of BSO, a special system is used. Simply put, you can use an old cash register that has been deregistered for this purpose. Or any other - in any case, there is no need to register a cash register.

For an automated BSO printing system, an EKLZ is not needed. You also won’t have to spend money on special stickers, as is the case with a registered cash register. The only requirements for such a device are protection from unauthorized access, recording and storage for 5 years of all information about transactions with BSO. But an ordinary computer with a printer will not be suitable for producing strict reporting forms - officials believe that the protection of information in such a system is insufficient.

Filling out and recording strict reporting forms in the journal

When forming a BSO in your automated system All fields are filled in by the machine. When filling out strict reporting forms by hand, it is necessary to provide for either the simultaneous production of a copy, or the presence of detachable parts on the form. Information in the BSO must be entered clearly and legibly, without corrections. Damaged or incorrectly filled out strict reporting forms will have to be crossed out and filed in the form book for the day they are filled out.

If you ordered BSO from a printing house, you will need to account for them by name, series and numbers in a special book of strict reporting forms. The storage of printed forms of strict accountability is also subject to certain rules. The requirements for storage and accounting of independently developed BSO are not so stringent - the main thing is that you can report on them to the tax authorities at any time.

With the employee whom you entrust to receive, issue, store and account for BSO, as well as accept money from clients for them, you need to enter into an agreement on full financial responsibility.

Strict reporting forms for individual entrepreneurs in 2015-2016. Fines

Individual entrepreneurs can use strict reporting forms on the same basis as companies - there are no separate rules for the use of BSO for individual entrepreneurs, including the simplified tax system. An individual entrepreneur bears responsibility for the correct completion of strict reporting forms on an equal basis with company officials (Article 2.4 of the Code of the Russian Federation on Administrative Offenses).

Speaking of responsibility. If you do not give the buyer a cash receipt or, in this case, a strict reporting form, you will face a fine provided for in Part 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation. A company employee or individual entrepreneur will have to shell out 3–4 thousand rubles, and the company’s budget will lose as much as 30–40 thousand rubles. If you use UTII, you will have to part with money if you do not provide the client with supporting documents only if the buyer asked for them from you, and you or your employee refused him. Moreover, in order for the client to have the right to complain, not only his request, but also your refusal must be documented.

For using incorrect strict reporting forms, you, in fact, do not face anything at all (letter of the Federal Tax Service of Russia dated October 16, 2012 No. AS-4-2/17492). But your client with incorrect BSO will be less lucky - the tax office simply will not allow him to recognize expenses on such documents. Therefore, if you want the client to return, use strict reporting forms correctly.

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