Very often in their activities, individual entrepreneurs and organizations use a cash register or strict reporting forms when working with individuals. In today's material we will tell you how to keep records of strict reporting forms. Also from this publication, the reader will learn what BSO is, what are the rules for their development and printing.
A strict reporting form (SRF) is a document that is used to process cash payments. You can purchase ready-made printed forms from a printing house or create your own forms. If forms created independently are used, they must have a number of mandatory details, which are contained in the Regulations approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359 (clause 3).
The use of independently developed strict reporting forms must be approved by order of the manager.
It is also important to know that BSO is used only by those LLCs and individual entrepreneurs that provide services to the public.
Thus, having received money for the service provided, an individual entrepreneur or organization issues the buyer a document that confirms payment. As a rule, these are receipts, tickets or coupons. The above documents are drawn up on the BSO, which are equivalent to a cash receipt.
The Regulations, approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359, contain all the rules for the creation, as well as storage and accounting of strict reporting forms.
BSO forms
As noted above, there are such BSOs, the form of which was developed by executive authorities. Such BSOs include industry forms, namely:
- train tickets;
- excursion packages.
These strict reporting forms are approved by the Ministry of Transport and the Ministry of Culture of the Russian Federation.
Most often, both individual entrepreneurs and organizations independently develop a BSO form containing all the necessary, in accordance with the norms of current legislation, details listed in Decree of the Government of the Russian Federation of May 6, 2008 No. 359 (clause 3).
Here are some of these requirements for BSO:
1. Name (IP or LLC).
2. Number (six digits) and series.
3. Type and cost of the service provided.
4. INN (Individual Entrepreneur or LLC).
In addition, the law does not prohibit the use of a borrowed form of strict reporting forms, which was developed by another taxpayer (message of the Federal Tax Service of Russia for Moscow in Letter dated March 1, 2010 No. 17-15/020721).
Please note that there is no need to register the BSO option you have chosen with government agencies. This is discussed in Letter No. 03-01-15 / 1-14 dated January 29, 2013.
The strict reporting form must be approved by an internal document of your organization.
Methods for printing strict reporting forms
You can print BSO in 2 ways:
1. In the printing house (which has the right to issue these forms).
2. Independently (using an automated system).
Such an automated system can be a modified cash register. This device, unlike a regular cash register, does not need to be registered with the tax service (Letter of the Federal Tax Service of Russia dated August 24, 2012 No. AS-4-2 / 14038).
Please note that a regular computer with a printer will not be suitable for printing BSO. This point of view has been expressed more than once by officials of the Ministry of Finance of the Russian Federation (for example, Letter dated November 25, 2010 No. 03-01-15 / 8-250).
Accounting and tax accounting BSO
To record the availability (issuance) of strict reporting forms, off-balance sheet account 006 “Strict reporting forms” is used. This account records strict reporting forms at conditional value. It is approved in the accounting policies of the organization or individual entrepreneur.
Accounting for BSO produced by printing
The costs of producing or purchasing strict reporting forms in a printing house are taken into account as part of expenses for ordinary activities. Expenses are written off to the following expense accounts 20, 25, 26 and 44, reflected in the following posting:
Debit 60 Credit 51 — Printing house services were paid for the production of BSO (funds were transferred for the purchase of BSO).
BSOs that were produced in the printing house are taken into account as follows: the receipt of forms is recorded in the acceptance certificate, and their further progress is recorded in the journal of strict reporting forms.
There is no unified form of such a journal. An individual entrepreneur or LLC independently develops a journal form and maintains it.
The BSO accounting log usually includes the following columns:
1. Date of receipt of forms.
2. Number of received forms.
3. The person who handed over the forms.
4. Document details.
The journal displays the current balance for each item, including the series and BSO number. The balance must be confirmed by an inventory report of strict reporting forms.
Sheets must be numbered and laced. The journal is certified by the signature and seal of the director. Maintaining BSO accounting is similar to maintaining a cash book.
At the time of accepting money from the client, an employee of the organization (or individual entrepreneur) fills out a form and indicates in it the received sum of money. After this, the main part of the completed BSO is transferred to the client. The tear-off part (spine) of the form remains with the employee of the organization (IP). If the form does not have a tear-off part, a copy of the BSO is made.
The amount received from the client is entered into the cash receipt order and recorded in the cash book. A counterfoil or a copy of a strict reporting form is a document that confirms the receipt of cash.
In case tax audit, inspection workers count the counterfoils or copies of the BSO and make sure that their number coincides with what was reflected in the register of strict reporting forms. After this, tax officials add up the amounts indicated in the counterfoils (copies) of strict reporting forms and compare them with the amount of revenue posted through the cash register.
Accounting for BSO manufactured independently
When BSOs were produced using an automated system, strict reporting forms are recorded by this system. Thus, the system records and simultaneously stores information about all forms that were issued, including their numbers and series. With such a system, there is no need to keep records of BSO.
At self-production BSO expenses are written off to accounts 20, 25, 26, 44:
Debit 20, 25, 26, 44 Credit 60 — Costs for the purchase and production of BSO are written off.
During the audit, tax inspectors may require you to provide them with data regarding issued forms that are stored in the system. According to clause 12 of Regulation No. 359, the taxpayer is obliged to provide this information to tax officials.
Inspectors compare the number of BSOs recorded by the system with the number of counterfoils (copies) of strict reporting forms. After this, the correspondence of the amount on the counterfoils with the amounts indicated on the debit of account 50 is checked.
Accounting for BSO for resale
A situation may arise when the accountant, at the time of purchasing the forms, is not sure how exactly the BSO will be used in the future. That is, they must be reflected on account 10 “Materials”.
In case of sale of BSO, they are first transferred to account 41 “Goods”. After this, the sale is reflected in the following transactions:
1. Debit 62 Credit 91 - revenue from the sale of BSO.
2. Debit 91 Credit 68 - VAT accrued upon the sale of BSO.
3. Debit 91 Credit 41 - purchase cost / cost of creating sold BSO.
Book of accounting of strict reporting forms (BSO accounting journal)
As mentioned above, if BSOs are produced by printing, a BSO accounting book must be maintained.
At the same time, according to current legislation, a business entity has the right to independently develop a suitable journal of strict reporting forms. The completed book must be numbered and bound. After this, the manager, accountant of the organization and the person in charge sign the book and seal it.
After this, regulations for maintaining the book are created, which are confirmed by issuing a corresponding act indicating the person responsible for maintaining the book. After this, the responsible person and the head of the organization (IP) sign a liability agreement.
Forms are recorded by their number, series, name, and date of receipt.
As mentioned above, BSOs produced using automated systems do not require bookkeeping.
BSO accounting book - sample filling
By clicking on the button below, the reader can download a sample of filling out the BSO accounting log.
Strict reporting forms and their inclusion in an electronic data bank
Strict reporting forms (SSR) are a special type of documents that have elements (means) of protection against forgery and an identification number applied during their production. The legislation of the Republic of Belarus imposes certain requirements on the process of their production and use in accordance with Resolution of the Council of Ministers of the Republic of Belarus dated December 22, 2001 No. 1846 “On some issues of production and use of strict reporting forms.”
The procedure for using and accounting for BSO is determined by the Instruction on the procedure for using and accounting for strict reporting forms, approved by Resolution of the Ministry of Finance of the Republic of Belarus dated December 18, 2008 No. 196 (hereinafter referred to as Instruction No. 196).
The affiliation of the primary accounting document with the BSO is verified by accessing the electronic data bank (hereinafter referred to as the EDB) in accordance with the Resolution of the Council of Ministers of the Republic of Belarus dated July 6, 2011 No. 912 “On the issues of creating and maintaining an electronic data bank of document forms and documents with a certain degree of protection and printed products, recognition of certain resolutions of the Council of Ministers of the Republic of Belarus as invalid" (hereinafter referred to as Resolution No. 912).
EBD- this is an organizational and technical system, which is a set of databases about manufactured, capitalized, shipped, sold, returned unused, invalid, canceled document forms and documents with a certain degree of protection and printed products included in the list of document forms and documents with a certain degree of protection and printed products (hereinafter referred to as forms), information about which is subject to inclusion in the electronic database, and the management system for these databases.
Using EDB, you can obtain complete information about manufactured, sold, invalidated and stored document forms, documents and printed products in the context of sales points, warehouses, tax authorities, and business entities. Also, the information contained in the electronic data bank can be used tax authorities during inspections of business entities to identify possible violations of business activities. Thus, thanks to the information contained in the EDB, regulatory authorities can establish that the form used was never purchased by a business entity. This can later serve as evidence of a fictitious transaction.
The functioning of an electronic data bank made it possible to streamline accounting and increase the efficiency of state control over the use of received document forms, documents and printed materials for each specific business entity.
For reference: information on the acquisition by business entities of forms of primary accounting documents entered into an electronic data bank, as well as on their recognition as invalid, can be obtained on the website http://blank.bisc.by.
Resolution No. 912 (as amended on February 13, 2012 No. 144) approved:
1) List of document forms and documents with a certain degree of protection and printed products, information about which is subject to inclusion in the electronic database:
a) document forms with a certain degree of protection:
Receipt for receipt of cash for the sale of goods (performance of work, provision of services) without the use of cash registers and (or) special computer systems and payment terminals;
Set of receipts form 0402370004;
Receipt cash order;
Register of transactions of a participant in exchange trading;
Consignment note;
Packing list;
b) documents with a certain degree of protection:
Excise stamp for marking alcoholic beverages;
Excise stamp for marking tobacco products;
Excise stamp for re-labeling alcoholic beverages with damaged excise stamps;
Control stamp for labeling alcoholic beverages marked with excise stamps being withdrawn from circulation;
Control (identification) mark;
A control mark intended for marking accompanying documents for imported (exported) alcoholic products, non-edible alcohol-containing products and non-edible ethyl alcohol;
A control mark intended for marking accompanying documents issued in accordance with the legislation on petroleum liquid fuels;
A special stamp for marking tobacco products converted into state revenue;
A special stamp intended for marking alcoholic beverages detained or seized by law enforcement and regulatory authorities, as well as confiscated or converted into state revenue in another way;
c) printed materials:
Book of comments and suggestions;
2) List of organizations engaged in the production and sale (issuance) of forms:
Republican Unitary Enterprise "Information and Publishing Center for Taxes and Duties";
Republican Unitary Enterprise "Publishing House "Belblankavyd" (hereinafter - RUE "Publishing House "Belblankavyd");
Republican Unitary Postal Enterprise "Belpochta".
Accounting for strict reporting forms
Commercial organizations maintain analytical accounting of strict reporting forms for each type of form and the place of their storage (materially responsible persons) on off-balance sheet account 006 “Strict reporting forms” (clause 20 of the Instructions on the procedure for using and accounting for strict reporting forms, approved by the resolution of the Ministry of Finance of the Republic of Belarus dated 12/18/2008 No. 196 (hereinafter referred to as Instruction No. 196)).
This account is intended to summarize information about the availability and movement of BSOs in storage and issued for reporting, and they must be accounted for at face value or in conditional valuation (clause 84 of the Instructions on the procedure for applying the standard chart of accounts, approved by the resolution of the Ministry of Finance of the Republic of Belarus dated 06/29/2011 No. 50 (hereinafter referred to as Instruction No. 50)).
Centralized accounting departments additionally keep records of strict reporting forms for each serviced institution (clause 20 of Instruction No. 196).
The receipt of strict reporting forms is reflected by the recipient with the following entries (clause 21 of Instruction No. 196):
Kit 10 "Materials" - Kit 60 "Settlements with suppliers and contractors"
And at the same time:
Receipt of forms of specific series and numbers at face value or conditional valuation.
The write-off of BSO from the accounts of financially responsible persons (the write-off of specific series and form numbers) is reflected (clause 22 of Instruction No. 196):
By expense of off-balance sheet account 006.
Deregistration of damaged and (or) canceled BSO due to computer failure, customer refusal to purchase goods, incorrectly submitted data for filling out the form, as well as various emergency circumstances (fire, flood, utility network failure, etc.) that occurred during storage of forms until they are transferred by the financially responsible person to the responsible executors are reflected in the following entries (clause 24 of Instruction No. 196, taking into account the norms of the Instruction for accounting income and expenses, approved by Resolution of the Ministry of Finance of the Republic of Belarus dated September 30, 2011 No. 102 (hereinafter referred to as Instruction No. 102)):
Dt 91 "Other income and expenses" - Kt 10
Estimated based on actual costs incurred for the acquisition of BSO
And at the same time:
Kit 006
Write-off of specific series and form numbers.
If the culprits are identified who did not ensure the safety of the BSO in the places where they were stored, the cost of damaged and (or) canceled forms is reflected in records in accordance with clause 25 of Instruction No. 196:
Dt 94 “Shortages and losses from damage to property” - Kt 10, 08 “Investments in long-term assets”, 20 “Main production”, 23 “Auxiliary production”, 26 “General business expenses”, 29 “Service production and facilities ", 44 "Implementation costs", etc.
In the absence of culprits (malfunctions of office equipment, etc.)
And at the same time:
Kit 006
Writing off specific series and form numbers;
For the cost of damaged and (or) canceled strict reporting forms.
Situation
Kaktus LLC purchased consignment note forms TTN-1 (PC) 100 numbers, series AF from No. 2473901 to No. 2474000, from RUP Publishing House Belblankavyd on the basis of consignment note series KK No. 1541471 dated 04/08/2013. upon acceptance of the goods, no shortages or defects were found. The chief accountant A.R. Guseva handed over 50 numbers of the AF series from No. 2473901 to No. 2473950 to the responsible contractor - storekeeper I.I. TTN-1 series AF from No. 2473901 to No. 2473923, including as a result of a printer failure on April 26, 2013, 2 forms TTN-1 series AF No. 2473922 and No. 2473923 were damaged.
Let's consider the registration of issuance, as well as accounting, storage and write-off of BSO.
The financially responsible person reflects the receipt of document forms in the receipt and expenditure book for recording strict reporting forms (Appendix 2 of Instruction No. 196). Before filling out, the book must be numbered, laced, sealed and signed by the manager and chief accountant. The receipt and expenditure ledger can be maintained both on paper and on computer media (clauses 8, 9 of Instruction No. 196). The book contains information about the BSO that was actually received by the financially responsible person. For each type of BSO, one or several sheets of the book are created, each operation for the movement of forms is recorded in a separate line.
The issuance of BSO to responsible executors for reporting is carried out using invoices on strict reporting forms with the permission of the head and chief accountant of the organization or persons authorized by them, indicating the series and numbers of the forms (clause 11 of Instruction No. 196).
There are often cases when forms can be damaged by the responsible person, for example, due to a computer failure, etc. In this case, it is important to correctly write off the damaged forms. To do this, you only need to draw up a register of strict reporting forms that are subject to destruction (clause 15 of Instruction No. 196).
For reference: since BSO accounting is maintained by a financially responsible person, this same person can also be a controller.
Damaged SSBs, together with the register compiled on them, are stored in the organization for a month after the tax authorities have checked compliance with tax legislation (clause 15 of Instruction No. 196). At the end of this time, when the organization decides to destroy these forms and fulfills the actions established by clause 15 of Instruction No. 196, an act is drawn up for writing off the damaged, canceled strict reporting forms (clause 16 of Instruction No. 196).
The forms used by the responsible executor are written off from his account by the financially responsible person on the basis of the act for writing off used SSO (clause 14 of Instruction No. 196). The act must be signed by the members of the commission who checked the forms used, and approved by the head of the organization or his authorized person.
To control the use of BSO, for each responsible person who received the forms, a certificate card is opened in the organization’s accounting department for the issued used BSO (clause 12 of Instruction No. 196). When issuing a BSO to the contractor, the corresponding columns are filled in on the basis of the invoice for the BSO.
How and where to purchase document forms?
Acquisition, accounting, storage, use, incl. the return of document forms by legal entities, their branches and representative offices is carried out in the manner determined by the Instruction on the procedure for the acquisition, accounting, storage, use and return of document forms with a certain degree of protection, included in the list of document forms and documents with a certain degree of protection and printed materials, information about which is subject to inclusion in the electronic database of document forms and documents with a certain degree of protection and printed materials approved by Resolution of the Ministry of Taxation, the Ministry of Finance and the Ministry of Communications of the Republic of Belarus dated August 12, 2011 No. 33/77/17 (hereinafter referred to as Instruction No. 33/77/17).
The standards of Instruction No. 33/77/17 apply only to document forms with a certain degree of security, information about which is subject to inclusion in the EDB and which are named in Resolution No. 912.
The sale of forms to organizations is carried out if there is information about the organization in the State Register of Payers (other obligated persons) and upon presentation of the original and a copy of the payment document confirming payment of the cost of the forms based on the invoice, and on the basis of the following documents:
An original and a copy of a document certifying the official position of the manager (an order for the appointment of a manager, or an extract from the decision of the general meeting, board or other management body of a legal entity, or an employment agreement (contract), or a civil contract, or a certificate of the head of a non-profit organization ), as well as the original document proving his identity - when sold to the head of the organization;
Powers of attorney to receive forms and the original identification document - when sold to another representative who is not the head of the organization;
An original and a copy of an identity document - when selling to an individual entrepreneur.
The originals of the submitted documents, with the exception of the power of attorney to receive forms, must be returned after verification with copies.
Organizations that have purchased document forms are responsible for their storage and use, and transferring them to other organizations is not permitted.
Important! Business entities are required to check invoices to ensure that they belong to the sender of the goods and the validity of the form (if they are issued by a resident of the Republic of Belarus) (Decree of the President of the Republic of Belarus dated October 23, 2012 No. 488 “On some measures to prevent illegal minimization of tax liabilities”). Such a check can be carried out in an automated system for maintaining EDB forms of documents and documents with a certain degree of protection and printed materials by generating a request on the website http://blank.bisc.by.
All cash transactions of organizations must be carried out through cash register equipment. Strict reporting forms (SSR) are required for those institutions that accept cash directly, without using cash registers (Article 2 54-FZ of May 22, 2003). Budgetary institutions are no exception in this matter. All cash movements made without the use of cash registers are necessarily reflected in a special book - a journal of strict reporting forms, a sample of which we will consider step by step.
When to use BSO
They apply in the following cases:
- food services in educational institutions;
- retail sales of periodicals printed publications and related products in kiosks;
- sale of travel tickets;
- sale of securities;
- provision of various services to the population, etc.
Where can I get the BSO accounting journal form?
The current legislation does not provide for a unified journal format, so organizations have the opportunity to independently compile such a register. However budgetary institutions It is recommended to use the unified form 0504045, in which the structural and content parts have been worked out, clearly reflecting the movement of strict reporting forms (Order of the Ministry of Finance of the Russian Federation No. 52n dated March 30, 2015). The unified journal of strict reporting forms can be downloaded for free on our website.
Form according to OKUD form 0504045
How to fill out
It is necessary to follow certain rules that are established at the legislative level:
- Each sheet of the book must be stitched and numbered in order.
- All sections are signed by the head and chief accountant of the institution.
- When filling out, indicate not only the name of the BSO, but also its series and number.
Step 1. First of all, fill out the title page or header of the document. Here you must indicate the name of the register - the journal of strict reporting forms, as well as the reporting period. Next, enter the full (short) name of the institution, the necessary details and the structural unit responsible for maintaining the book.
Step 2. After completing the title page, fill out the tabular part. The following information must be entered into the table:
- date of receipt or issue of BSO;
- name of the counterparty;
- document details - grounds for issuing the form;
- quantity, series and number of BSO by receipt;
- quantity, series and number of BSO for consumption;
- quantity, series and number of sheets remaining in the institution;
- total values for income, expenses and balance.
Inaccuracies, corrections and distortions of information when filling out the book are not allowed. If the responsible employee made a mistake, corrections are made as follows: the incorrect information is crossed out, then the correct data and the phrase “Believe the corrected information” are indicated, the signature of the responsible person, stamp and date are affixed.
Step 3. The completed BSO accounting log (you can download a sample for free at the end of the article) is numbered and stitched, certified by the manager’s signature and seal (if used in the organization).
Who keeps the ledger
Accounting registers are filled out both in paper form and electronically, using specialized accounting programs. The responsible employee of the accounting department maintains the BSO accounting log, a sample of which we are considering. He is appointed by order by the head of the organization. The order also needs to determine the place and period of storage of the form.
How long to store
The validity period of the journal is reporting or tax period. During the entire period of use, the book is stored in the accounting department. After completing the use of the register, it must be transferred to the archive and stored for a period determined by the order and local regulations, but not less than 5 years.
Sample of filling out the BSO accounting book
Strict reporting forms are printed or generated using automated systems (clause 4 of the Regulations approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359).
Forms produced by printing must be recorded by name, series and numbers in the document form book. The form of such a book for commercial organizations has not been approved. Therefore, the organization needs to develop it independently. You can take the following as a basis for developing your own document form:
- book form for recording documents of strict reporting OKUD 0504819;
- form of the book of accounting of strict reporting forms OKUD 0504045.
The sheets of the book of accounting forms must be numbered, laced, signed by the head and chief accountant of the organization, and also sealed.
This follows from paragraph 13 of the Regulations, approved by Decree of the Government of the Russian Federation dated May 6, 2008 No. 359, and letter of the Ministry of Finance of Russia dated August 31, 2010 No. 03-01-15/7-198.
Accounting for forms produced using automated systems is carried out automatically using software that allows you to obtain information about issued strict reporting forms. In this regard, when generating strict reporting forms in an automated way, the organization must comply with the following requirements:
- the automated system must be protected from unauthorized access, identify, record and store all operations with the document form for at least five years;
- When filling out and issuing a document form, the automated system stores the unique number and series of its form.
This is stated in paragraph 11 of the Regulations, approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359.
Receive the BSO on the same day with an acceptance certificate. It can be drawn up, for example, according to the form approved by the GMEC protocol of June 29, 2001 No. 4/63-2001. The act must be approved by the head of the organization and signed by members of the commission for the acceptance of strict reporting forms. The composition of the BSO acceptance committee is fixed by order of the head of the organization. Such rules are provided for in paragraph 15 of the Regulations approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359.
Storage
The head of the organization must, by order, appoint someone responsible for the storage and issuance of strict reporting forms. An agreement on full financial responsibility must be concluded with this employee and conditions must be created for him to store SSO. Strict reporting forms must be stored in metal cabinets, safes or specially equipped rooms, which are sealed or sealed daily. Such rules are established by paragraphs 14 and 16 of the Regulations, approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359.
Situation: when organizing the accounting and storage of strict reporting forms, is it necessary to apply the instructions approved by the protocol of the State Interdepartmental Expert Commission on Cash Registers (GMEC) dated June 29, 2001 No. 4/63-2001?
Answer: yes, it is necessary.
Minutes of the GMEC dated June 29, 2001 No. 4/63-2001 have not been canceled to date. However, it was drawn up on the basis and during the validity of regulatory legal acts that have lost their force. Therefore, it can be applied to the extent that does not contradict the Regulations approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359.
Accounting: acquisition of BSO
Reflect the purchase of strict reporting forms in your accounting with the following entries:
Debit 10 (15) Credit 60
- the receipt of strict reporting forms is reflected;
Debit 20 (23, 25, 26, 44...) Credit 10 (16)
- strict reporting forms were transferred to the organization’s divisions for use (at the time of transfer of the forms for reporting).
Such rules are established by paragraph 22 of the instructions approved by the GMEC Protocol of June 29, 2001 No. 4/63-2001, and paragraph 15 of the Regulations approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359.
The receipt of strict reporting forms should also be reflected in off-balance sheet account 006. This is explained by the fact that the movement of such documents requires additional control (Chart of Accounts). Reflect the BSO on the balance sheet in a conditional valuation. Such rules are established in the Instructions for the Chart of Accounts. The conditional valuation can be equal to the actual price or any other value, for example 1 rub. The procedure for determining the conditional valuation is fixed in the accounting policy for accounting purposes (clause 4 of PBU 1/2008).
Organize analytical accounting on account 006 according to the places where strict reporting forms are stored (divisions, responsible persons), for example, you can enter the following subaccounts: “BSO in accounting”, “BSO in the department” (Chart of Accounts). Reflect the movement of the BSO behind the balance sheet on the basis of the intake control sheet. It is on the basis of this document that it is necessary to conduct turnover on account 006. Check the data on the control sheets monthly with the accounting book of strict reporting forms. Such rules are established by paragraph 22 of the instructions approved by the GMEC Protocol of June 29, 2001 No. 4/63-2001.
Accounting: BSO movement
In accounting, reflect the movement of strict reporting forms with the following entries:
Debit 006 subaccount “BSO in accounting”
- strict reporting forms were capitalized in off-balance sheet accounting in conditional valuation;
Debit 006 subaccount “BSO in the department” Credit 006 subaccount “BSO in accounting”
- strict reporting forms were handed over to the department employee for reporting;
Credit 006 subaccount “BSO in the division”
- strict reporting forms in off-balance sheet accounting were written off.
In addition to the forms issued to customers instead of a cash register receipt, on account 006 take into account:
- check books;
- liter petrol coupons;
- work books;
- vouchers received by the organization in the branches of the FSS of Russia;
- other similar documents.
Once the BSO is filled, it becomes primary document. If such a document was paid for at the expense of the organization and indicates an unfulfilled obligation towards it, then such documents are called monetary and are recorded in account 50-3 “Cash documents”. Such documents include:
- travel documents (air and train tickets);
- cash coupons for gasoline;
- vouchers purchased by the organization;
- other similar documents.
An example of reflecting in accounting and taxation the receipt and use of strict reporting forms
CJSC Alfa provides laundry services and uses strict reporting forms.
On August 23, Alpha purchased 100 strict reporting forms “Work Order”, the total cost of which was 236 rubles, including VAT - 36 rubles. During the remainder of the month, 28 forms were issued. The organization keeps records of materials without using accounts 15 and 16. On the off-balance sheet account, strict reporting forms are taken into account in the conditional valuation of 1 ruble.
Alpha determines income and expenses using the accrual method. Income tax is paid monthly. Due to the fact that the procedure for accounting for expenses on strict reporting forms in Chapter 25 Tax Code RF has not been established, the accounting policy for tax purposes of Alpha stipulated that these expenses are included in material expenses and are indirect when calculating income tax.
The purchase of forms was reflected in accounting with the following entries:
Debit 10 Credit 60
- 200 rub. (236 rubles - 36 rubles) - strict reporting forms have been capitalized;
Debit 19 Credit 60
- 36 rub. - VAT is allocated from purchased forms;
Debit 68 subaccount “VAT calculations” Credit 19
- 36 rub. - accepted for deduction of VAT on forms;
Debit 006
- 100 rub. - strict reporting forms were capitalized for the balance sheet in the conditional valuation;
Debit 20 Credit 10
- 56 rub. (200 rubles/piece: 100 pieces × 28 pieces) - strict reporting forms were handed over to the responsible person;
Credit 006
- 28 rub. - strict reporting forms issued to clients were written off.
The accountant recorded these printed forms in the book of strict reporting forms.
In tax accounting, the cost of 28 issued forms is 56 rubles. was included in expenses in August.
BASIC: income tax
Situation: how to take into account the costs of purchasing strict reporting forms when calculating income tax?
For some strict reporting forms, special expense items are provided. Thus, take into account the costs of purchasing checkbooks as part of the costs of banking services (subclause 15, clause 1, article 265 of the Tax Code of the Russian Federation). The financial department recommends using this approach for organizations using the simplified approach (letter of the Ministry of Finance of Russia dated May 25, 2007 No. 03-11-04/2/139). This conclusion can be extended to organizations that apply the general taxation system (clause 2 of Article 346.16 of the Tax Code of the Russian Federation). Both with the accrual method and with the cash method, take into account the costs of purchasing check books at the time of payment (subclause 3, clause 7, article 272, clause 3, article 273 of the Tax Code of the Russian Federation).
On the one hand, the costs of purchasing strict reporting forms on the basis of subparagraph 2 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation. This is explained by the fact that these costs are associated with payments for services rendered, i.e., the purchased forms are used for production needs.
On the other hand, these costs can be be taken into account as part of the stationery and attributed to other expenses (subclause 24, clause 1, article 264 of the Tax Code of the Russian Federation). A similar point of view is expressed by the Russian Ministry of Finance in a letter addressed to organizations using the simplified system (letter dated May 17, 2005 No. 03-03-02-04/1/123). The conclusions of the financial department can be extended to organizations that apply the general taxation system (clause 2 of article 346.16 of the Tax Code of the Russian Federation).
Thus, the organization must independently decide whether to classify such expenses as material or other (clause 4 of Article 252 of the Tax Code of the Russian Federation). Fix your choice in your accounting policy for tax purposes (Article 313 of the Tax Code of the Russian Federation).
BASIS: VAT
VAT on purchased strict reporting forms can be deducted if the following conditions are met:
- the tax is presented by the supplier;
- strict reporting forms were purchased for transactions subject to VAT;
- strict reporting forms are accepted for registration;
- there is an invoice for them.
This is stated in Article 171 of the Tax Code of the Russian Federation.
The exception to this rule is when:
- organization enjoys VAT exemption ;
- uses forms in tax-free VAT transactions.
In these cases, include input VAT in the cost of strict reporting forms. This follows from paragraph 2 of Article 170 of the Tax Code of the Russian Federation.
simplified tax system
If a simplified organization pays a single tax on income, then the costs of purchasing strict reporting forms do not affect the tax base. Such organizations do not take into account any expenses (clause 1 of article 346.14, clause 1 of article 346.18 of the Tax Code of the Russian Federation).
If an organization pays a single tax on the difference between income and expenses, the input VAT presented by the supplier when purchasing strict reporting forms, include in expenses (Subclause 8, Clause 1, Article 346.16 of the Tax Code of the Russian Federation).
Situation: how can a simplified organization take into account the cost of strict reporting forms? The organization pays a single tax on the difference between income and expenses.
The answer to this question depends on the type of forms.
For some strict reporting forms, special expense items are provided. Thus, take into account the costs of purchasing check books as part of the costs of banking services (subclause 9, clause 1, article 346.16 of the Tax Code of the Russian Federation). A similar point of view is expressed by the Russian Ministry of Finance in letter dated May 25, 2007 No. 03-11-04/2/139. Take these expenses into account when calculating the single tax after they have been paid (clause 2 of Article 346.17 of the Tax Code of the Russian Federation).
According to strict reporting forms used instead of cash registers, the procedure tax accounting is not clearly established in the legislation.
On the one hand, the costs of purchasing strict reporting forms can be classified as material expenses (subparagraph 5, paragraph 1 and paragraph 2, Article 346.16, subparagraph 2, paragraph 1, Article 254 of the Tax Code of the Russian Federation). This is explained by the fact that these costs are associated with payments for services rendered, i.e., the purchased forms are used for production needs.
On the other hand, these costs can be classified as stationery (Subclause 17, Clause 1, Article 346.16 of the Tax Code of the Russian Federation). A similar point of view is expressed by the Russian Ministry of Finance in letter dated May 17, 2005 No. 03-03-02-04/1/123.
UTII
The object of UTII taxation is imputed income (clause 1 of Article 346.29 of the Tax Code of the Russian Federation). Therefore, the cost of purchasing strict reporting forms does not affect the calculation of the tax base.
OSNO and UTII
Strict reporting forms can be used both in the activities of an organization subject to UTII, and in activities on common system taxation. As a rule, it is known what type of activity the calculations for which a strict reporting form is drawn up, used instead of cash registers, are related to. Accordingly, the costs of purchasing forms and the amount of VAT paid can be determined on the basis of direct calculation. This procedure follows from paragraph 4 of Article 149, paragraph 9 of Article 274 and paragraph 7 of Article 346.26 of the Tax Code of the Russian Federation.
In some cases, it is impossible to determine in what type of activity BSOs are used. Therefore, the costs of their acquisition cannot be directly allocated. In this case, distribute them in proportion to the share of income from each type of activity (Clause 9 of Article 274 of the Tax Code of the Russian Federation). The need to use this method may arise, for example, when distributing expenses according to a checkbook.
VAT, which can be deduct for distributed expenses on BSO, calculate according to the methodology established in paragraphs 4 and 4.1 of Article 170 of the Tax Code of the Russian Federation.
To the resulting share of expenses for the activities of the organization subject to UTII, add the amount of VAT that cannot be deducted (subclause 3, clause 2, article 170 of the Tax Code of the Russian Federation).
The book of accounting of strict reporting forms is a mandatory register for all organizations maintaining accounting records.
The approved form of the book is officially called the Book of Accounting for Strict Accountability Documents. Organizations and individual entrepreneurs use it when it comes to SSR. However, if we try to find the form of this register approved for use, we will find the following:
- OKUD form 0504045, approved. by order of the Ministry of Finance of Russia dated March 30, 2015 N 52n;
- OKUD form 0504819, approved. minutes of the GMEC meeting dated June 29, 2001 N 4/63-2001.
So it turns out that virtually all commercial organizations and individual entrepreneurs use not the Book of Registration of Strict Reporting Forms, but the Book of Registration of Strict Reporting Documents.
The question arises whether the decisions of the State Interdepartmental Expert Commission on cash registers are mandatory. It turns out yes. This is explained by the Ministry of Finance in a letter dated January 10, 2014 N 03-01-15/203.
Let's figure out what strict reporting forms are: how to keep records of BSO?
BSO accounting
So, your organization or individual entrepreneur carries out a type of activity in which, receiving cash from the population, you are allowed to use and keep records of strict reporting forms in the accounting department, for example:
- key making;
- tire service;
- dry cleaning;
- veterinary services;
- and so on.
BSO can be printed independently if there is an automated system protected from unauthorized access. As an option - modification of the cash register, but without registration with the tax office, purchase it at printing houses. How are records of such accountable documents kept in this particular case? A business entity is required to have a journal of strict reporting forms, a sample of which you will find below. (Clause 13 of the Decree of the Government of the Russian Federation dated May 6, 2008 N 359 “On the procedure for making cash payments and (or) settlements using payment cards without the use of cash registers”).
How to keep records of strict reporting forms
Resolution 359 (keeping a book of records of strict reporting forms is regulated by this normative act) defines the requirements for maintaining a book. The following are required:
- lace the sheets;
- number;
- Submit the signature of the manager and chief accountant;
- seal or stamp.
Let's consider a template for filling out the book, taking into account the main task: to provide accounting in the context of names, series and numbers of BSO. To do this, we define the required fields and columns:
- Name of the form - for example, Receipt BO-3, Work Order BO-1.
- The date of movement, date, month, year is the date of receipt from the printing house, the date of transfer to the person responsible for accepting money from the public.
- From whom it was received or to whom it was issued - we indicate the name of the printing house upon receipt, and when issued, the full name of the person responsible.
- Basis (name of the document, number, date) - when receiving receipts, this can be an acceptance certificate, a receipt order M-4, when releasing - a demand invoice, an act, a receipt - depending on the established document flow schedule.
- Receipt, Expense (quantity, series and form number, amount) - in these columns it is not necessary to rewrite all the numbers and series of printed receipts received, it is enough to indicate, for example, 10 pieces AK series No. 980500-980509 30 rub. 00 kopecks.
- Balance (quantity, amount) - determined after each receipt or issue of forms = Balance before the start of movement + Income-Output.
Book of accounting of strict reporting forms: sample filling
Example of filling out the sheet:
Sample of filling out the back sheet (the magazine must be bound and numbered):
Don't forget about important nuances:
- It is necessary to conclude a written agreement with the employee supervising the BSO on full financial responsibility in accordance with Art. 244 of the Labor Code of the Russian Federation (clause 14 of Resolution No. 359);
- form a commission for the reception of BSO (clause 15 of Resolution No. 359);
- forms are accepted on the day they are received from the printing house (clause 15 of Resolution No. 359);
- draw up an act of acceptance of documents and have it approved by the manager (clause 15 of Resolution No. 359).
Administrative responsibility
What happens if form 0504045 (BSO accounting book) is not available in the organization? The answer to this question is in Article 14.5 of the Code of the Russian Federation on Administrative Offences. So, improper control over the BSO and failure to provide the book at the request of the Federal Tax Service threatens:
- officials with a warning or a fine in the amount of 1.5 thousand to 3 thousand rubles;
- legal entities a warning or a fine in the amount of 5 thousand to 10 thousand rubles.
Thus, each organization and individual entrepreneur can independently decide what is more profitable for it: a book of strict reporting forms, which can be purchased at any printing house, or a fine for each request from the Federal Tax Service.
