Many entrepreneurs, organizations have encountered this concept in their activities. In the article we will analyze what BSO is, what varieties of this document exist, what requirements for it are imposed by law. Consider the features of using forms for SP, LLC, taxi drivers.
What is BSO?
The strict reporting form is a decoding of the abbreviation.
Let's continue. What is BSO? This is the paper with which the fact of receiving cash is documented, the fact of settlements using bank cards. That is, payment by a client of a certain service.
What is BSO? In fact, this document is an alternative to the usual cash vouchers. Until 1.07.2019, organizations and individual entrepreneurs have a choice: use a cash register in their activities or confine themselves to issuing such forms.
It should be noted that it is possible to issue BSOs not only when providing services to individuals, but also in mutual settlements with individual entrepreneurs. Since, according to Russian laws, entrepreneurs are equated with individuals. You can not draw up a BSO only if your client is a legal entity.
What is a BSO policy? This means a completely different document. We are talking about the insurance policy. The document exists in electronic form. But if it is important for its owner to have a paper version, then he orders the insurer to print such a policy on a strict reporting form.
What services do I receive a form for?
Samples of BSO are placed in the article. But at what services are their distributors authorized to write such a form?
Until 2017, the issue was resolved relatively simply - then the all-Russian classifier of services operated. If the service was not in OKUN, often disputes arose between entrepreneurs and the tax service regarding the admissibility of issuing BSOs.
Today the situation has changed. The list of services provided to the population is contained in two legislative acts:
- Decree of the Government of the Russian Federation No. 2496-r (11.24.2016).
- The order of Rosstat No. 244 (05.23.2016).
Accordingly, entrepreneurs and organizations can issue BSOs by providing services included in the lists of these acts. They are significantly expanded in comparison with OKUN. But the problem still persisted: the lists do not contain all the services provided to the population. If such a problem occurs before the IP or LLC, they should contact the local branch of the Federal Tax Service or the Ministry of Finance for a written explanation of their service.
Legislative regulation
BSO samples, as you have seen, are very diverse. But their appearance, design, filling out and issuance are regulated by the same legislative acts:
- Federal Law "On the Application of CCT in the Implementation of Cash Payments, Payment with Bank Cards" No. 54 (2003). According to the provisions of Article 2.2 of this act, the procedure for approving the forms of such forms, their accounting, storage, destruction is established by the Russian Government.
- Decree of the Government of the Russian Federation No. 359 (2008). Here approved the Regulation on the use of specifically BSO. In particular, a list of the necessary details of this document, its printing methods, etc. is provided.
Document forms
BSO forms previously existed in several approved forms. Accordingly, they had various names (depending on the type of service provided): ticket vouchers, tickets, season tickets, etc. The design of such forms was also diverse.
These documents were filled in according to the Methodological guidelines developed by Rosbytsoyuz in coordination with the Ministry of Finance of the Russian Federation. In particular, the following forms were relevant:
- BO-1.Receipts, work order, copies of receipts, etc.
- BO-2. Inventory of things, security tickets and so on.
Today, such forms of documentation are deprecated.
Requirements for modern forms
As for modern BSOs for individual entrepreneurs, LLCs and other organizations, in their design and content they must comply with the provisions of paragraph 3 of the Information Letter of the Ministry of Finance (08.22.2008). The following details must be indicated in the form:
- The name of the document, its 6-digit number, series.
- The legal form of the service provider (LLC or IP), its name.
- Location of the current executive body of the individual entrepreneur or legal entity. That is, the legal address.
- Taxpayer TIN.
- Variety of services provided.
- The cost of work, services in monetary terms.
- Method of payment (cash or debit from a credit card), its size.
- Date when the calculation was made and the document was prepared.
- Surname, name, patronymic of the person who conducted this settlement transaction, his position, personal signature. This is certified by the official seal of the individual entrepreneur or organization.
- Other details, designed to characterize, clarify the service provided to the client.
Where to order a document?
With the help of BSO, services are issued in the Russian Federation until 1.07.2019. Before organizations and entrepreneurs, the question remains: where is it possible to produce, order such forms?
The answer is in Government Decision No. 359 (2008). Forms must be made necessarily by the printing method or using automated systems. The latter should provide protection against unauthorized access, allow identification, fixation and preservation of all future operations with BSO for a minimum of 5 years.
But it must be remembered that from the beginning of July 2019, the issuance of a BSO of a printing type will be suspended. Which alternative? Or the use of cash registers, or the issuance of BSO, printed only using an automated system. An exception to the new regulation is only the IP on the patent. They do not need a cash register.
When forms cannot be used?
SP and LLC, it is important to remember that forms of their own sample are issued only when certain services are provided. At the same time, there are certain types of activities in respect of which only standard BSRs developed by the state can be written out.
Custom forms cannot be used in the following cases:
- Tickets for public transport, rail and air transportation.
- Services for the provision of parking spaces.
- Issuance of tourist and sightseeing tours.
- Receipts and various subscriptions to pay for veterinary services.
- Safe Lombard receipts, security tickets.
Benefits of using
The advantages of using BSO in business are as follows:
- There is no need to purchase cash registers, whose cost starts from 8,000 rubles.
- You do not need to undergo maintenance of your CCP every year (the price of a service can reach 10,000 rubles).
- BSO does not need to be registered at the offices of the Federal Tax Service. For cash registers this is a must.
- With on-site entrepreneurial activity, it is much easier to write out BSO clients than to carry a cash register with you.
Disadvantages of using
Among the disadvantages of using BSO are the following:
- Forms of strict reporting is permissible to use only when providing services to individuals.
- BSOs printed in printing houses are filled in manually. With large flows of customers, this is quite inconvenient.
- Such forms need strict accounting. Their roots (copies) must be stored for 5 years.
- The entrepreneur needs to worry about the timely ordering of such forms.
Form Accounting
How should the BSO book be kept? In conditions ensuring the complete safety of the forms. They are spelled out in Government Decision No. 359 (2008).As practice shows, it is easier for entrepreneurs with a rich flow of customers to purchase CCPs than to comply with such conditions.
Forms should be accepted only by the employee with whom the contract of liability is concluded. And only in the presence of a special commission formed by the individual entrepreneur or the head of the organization.
When accepting the BSO, it is necessary to verify the actual number of forms, their series, numbers and the data indicated in the accompanying documentation received by their printing house. Be sure to draw up an act of acceptance of these securities.
BSO are stored in fireproof metal cabinets, safes, and other specially equipped rooms. Their accounting is conducted in the BSO accounting book.
Copies of such documentation confirming the fact of acceptance of funds from customers for services should be stored in a systematic form for at least 5 years. They must be placed in sealed bags as they accumulate.
After 5 years, the forms are destroyed. This happens only on the basis of acts of destruction. It is also necessary to destroy incomplete and damaged BSO.
Penalties for Violations
For various violations associated with the BSO, the failure to issue such forms to customers, administrative liability is provided for under Art. 14.5 Administrative Code:
- For officials of LLC and IP: 3-4 thousand rubles.
- For legal entities: 30-40 thousand rubles.
For non-compliance with the terms and procedure for storage of such forms, administrative liability is also introduced. This is a fine in the amount of 2000-3000 rubles. She comes according to Art. 15.11 Administrative Code. And for the lack of BSO, as the primary documentation, responsibility is already introduced under Art. 120 Russian Tax Code.
For taxi drivers
In conclusion, we will analyze the use of BSO for taxis. In particular, those who work at Yandex.Taxi when passing through the photocontrol see a request from the system to download BSO. What is it? The same strict reporting form. It is issued by the taxi driver in case of payment for the carriage in cash.
BSO for taxi is optional. For the same photo control in the Yandex system, the presence of such forms among drivers is only advisory.
To get a BSO for work, the driver must contact his employer. For example, to the same Yandex.Taxi affiliate system. If the driver does not have such forms, when passing through the photocontrol, he can upload a photo of other documentation available to him. For example, STS, driver's license.
But why then does the system request the availability of such forms? The fact is that having a BSO cabin is beneficial, first of all, for the driver himself. When ordering a car, some passengers note only cars where they will be issued a check after the trip. If the driver purchases a BSO and asks his partner to indicate the availability of forms in his description, this will help the taxi driver collect more orders.
BSO - strict reporting forms. They are written out by service providers for individual customers, including private entrepreneurs. According to the requirements of the legislation, such a document must contain a certain set of details, as in the presented samples. Starting July 2019, only BSOs printed using automated systems will be valid.