Online cash register and BSO: how to apply it correctly according to the law

A posted worker cannot afford to spend his own money to move around a foreign city. He rightfully expects that the employer will reimburse his expenses. But for this, the employer needs a taxi receipt for accounting from Yandex.Taxi or another service that the employee used. An organization needs this document to attribute costs incurred to expenses for tax purposes. This cannot be done without a receipt, and it must be issued according to certain rules.

Working outside the cash register: who can?

Strict reporting forms are an alternative way to record payments in cash or by card when cash register is not used. Clause 3 Art. 2 of Federal Law No. 54-FZ of May 22, 2003 “On the use of cash register equipment when making cash payments and (or) payments using payment cards” allows such accounting for certain categories of individual entrepreneurs or organizations. Those engaged in certain activities have the right to use BSO instead of checks, namely:

• sells press and related products at kiosks (newspapers and magazines should make up more than half of the assortment);
• sells securities;
• sells lottery and city transport tickets;
• provides food to pupils and students, as well as employees of educational institutions;
• engages in trade in specially designated places, such as markets, fairs, exhibition complexes, etc. (separate pavilions, shops, tents, etc. inside such places are subject to other requirements);
• peddles or sells from carts (except for complex equipment and perishable food products);
• offers tea and similar products in train carriages;
• makes it possible to purchase medicines at paramedic stations in rural areas;
• sells ice cream from trays, soft drinks, beer, butter, etc. spilling from tanks, waddling live fish and vegetables;
• accepts glass containers and scrap (except metal);
• offers to buy religious products and literature in specially designated places (temples, church shops, etc.), provides services for worship;
• sells stamps at their face value.

ADDITIONALLY. It is allowed not to use cash registers, using BSO instead of checks, for those entrepreneurs who operate in hard-to-reach areas (their list is approved by regional legislation).

Who checks the availability of forms and how?

If you have recently started working as a taxi driver, you may think that the Yandex Taxi strict reporting form is not a very important detail. This is a misconception. You must receive or download and fill out the document template.

Having samples of BSO in the car will protect you from blockages in the service and from many conflicts with passengers. Upon completion of the trip, the client can request BSO for any payment option. For refusing to provide a passenger with a receipt, you risk receiving negative feedback from him. The consequences are a decrease in rating in the aggregator system.

For reporting to Yandex Taxi, the presence of a BSO for the driver is a prerequisite. The taxi driver must carry copies of the forms with him and, by law, issue them for each trip. Failure to issue a check is punishable by a fine: for a driver - 1000 rubles, for an official - 10 thousand rubles, for an organization - 30 thousand rubles.

Remember: issuing a blank form to a passenger is also a violation. Hand over to the client only receipts filled out in accordance with all the rules, even if the passenger asks you otherwise.

The receipt should not only be offered to passengers at the end of the trip. BSO may also be required by traffic police officers. If you do not have the form, you may be fined.

BSO will also be useful for you to pass photo control through the Taximeter. You need to photograph the car, its interior, and financial statements every few days. Frequently ignoring this requirement will negatively affect your driving reputation. You may be temporarily blocked from Taximeter and deprived of the ability to accept orders.

Only the original strict reporting form is suitable for photo control. Yandex Taxi does not accept photocopies during verification. The same applies to a driver's license.

Legislative regulation

Clause 2 Art. 2 of Federal Law No. 54 speaks of the possibility of using BSO instead of cash registers when providing services to the population included in the corresponding list of OKUN.

Federal Law No. 290-FZ of July 3, 2020 amended the aforementioned Federal Law No. 54, making the list of services, payment for the provision of which can be registered using BSO, without cash register, exhaustive.

In 2008, the government of the Russian Federation updated the regulations on making payments without the use of cash registers (Resolution No. 359 of May 6, 2008). It covers in detail the requirements for this type of documentation, the procedure for settlements with their help, and the features of accounting and disposal. The main changes (compared to previous requirements) are as follows:

• old BSO forms are considered irrelevant and cannot be used;
• entrepreneurs must themselves develop new forms of SSB (except for certain types of activities for which standard ones have been approved);
• The BSO must contain certain details;
• You must indicate typographical information if the BSO was printed in this way.

BSO in accounting

All forms of payment documents used by individual entrepreneurs or legal entities in commercial activities are approved by the Ministry of Finance of the Russian Federation and GMEC. This also applies to strict reporting documents. If an entrepreneur creates a document independently and wants to use it in settlements with clients, it is necessary to issue an Order and register the form with the Federal Tax Service.

Accounting has the right to work only with official accounts and acts approved by executive authorities. If the document is used only within the enterprise, then it does not need to be registered. In the Order, the legal entity indicates a list of documents created and employees responsible for maintaining reports. Such responsibilities are assigned to the accounting department.

A legal entity or individual entrepreneur should immediately approve free-form documents with the Federal Tax Service if they are used when working with individuals. Otherwise, the tax office will come with an accounting audit and impose a fine for the use of unregistered settlement papers.

Nuances of form design

The form for strict reporting must be produced exclusively in printing or generated by automated programs that meet certain requirements for the protection and recording of data (the second method is practically not used in practice due to the difficulty of meeting these requirements).

FOR YOUR INFORMATION! Forms printed using a regular printer are invalid.

A number of fields must be required; the rest can be entered by the entrepreneur at his own discretion. The law requires that the form must contain the following information:

• name, a unique number of 6 characters and a series of two capital letters (assigned arbitrarily by the entrepreneur);
• name of the organization or name of the individual entrepreneur;
• for legal entities – address of the executive body;
• TIN;
• type and cost of the service provided (in money);
• amount to be paid;
• date of payment and completion;
• details of the person filling out the document, signature, seal (if applicable);
• additional service details.

IMPORTANT! External registration of your own form of the form is not required; it is enough to approve it in the internal accounting policy.

What does the receipt look like?

If the carrier is ready to issue the required document, both he and the passenger must have an idea of ​​what a sample taxi receipt looks like so that the paper fits the accounting department. The situation is complicated by the fact that the form of a travel ticket for taxis has not been approved at the legislative level, as is provided for regular transportation. Each carrier independently approves the form, which the taxi driver is then allowed to fill out by hand. Such BSO, printed in a typographical way, must have a series and number, since organizations and individual entrepreneurs are required to keep records of such documents.

When making a calculation, the form must indicate:

• name of the carrier company or full name. entrepreneur indicating all details (TIN, address, telephone number);
• the date of the trip and the issuance of the BSO by the taxi driver;
• price of the service and cost of the trip;
• FULL NAME. the driver who made the payment, his signature.

Optional details include an example of filling out the taximeter readings in the receipt and the presence of a “wet” seal.

If all the data required by Decree of the Government of the Russian Federation of February 14, 2009 No. 112 is available, the person has received the “correct” BSO, and he has a receipt that will be suitable for the accounting department to confirm expenses.

Sample of filling out a receipt for payment for the use of a passenger taxi

How to fill out the BSO

The regulations set out a number of requirements for filling out this document:

• clear, legible, without discrepancies;
• corrections are not allowed;
• at least in two copies.

What to do if the BSO is damaged

Made a mistake in a strict reporting document? This document cannot be thrown away because it is numbered. You are supposed to cross out the damaged form and hand it in at the end of the working day along with the proceeds and the current BSO (copies and counterfoils). They will be attached to the BSO Account Book.

Sometimes it happens that the form is filled out correctly, but the client refused the service at the last moment and therefore did not pay for it. With such a BSO you should do the same as with a damaged one: cross it out and hand it in at the end of the day in its entirety: 2 copies with the same number (or a copy and a spine).

NOTE! If the forms are not printed, but generated by an automated system, then opposite the damaged form should be written. Printed invalid BSOs are subject to recording and destruction in the usual manner.

Requirements for BSO

Payment papers that are issued in place of a cashier's check must comply with a number of rules. Failure to comply with the procedure for production and execution does not allow the document to be used in trade.

Primary requirements:

• The paper is produced by an official printing house. This provides for the availability of details, circulation, number and date of execution of the order.
• The settlement document consists of two parts. The main one is transferred to the client after payment for services, the counterfoil remains with the seller for reporting.

The electronic form is issued only by authorized systems. Such programs provide a high level of protection and allow you to keep records of settlements on these documents for five years. It is allowed to use a form without the main part and spine if it cannot be created in the printing house. In this case, the legal entity or individual entrepreneur gives the client the original and keeps a copy for himself.

How strict reporting forms are taken into account

A financially responsible person must be responsible for recording, storing and disposing of BSO (an appropriate agreement is concluded with the employee or management takes over this function). The receipt of forms from the printing house is reflected in the acceptance certificate signed by the commission.

Further dynamics are kept in the BSO Accounting Book.

BSO accounting book

The form of this mandatory accounting document has not been approved; an enterprise or individual entrepreneur can develop it independently. Primary requirements:

• the sheets should be numbered, stitched, and the firmware sealed;
• they must contain the signature of the manager or chief accountant;
• forms are counted by names, series, numbers.

The book is divided into several parts: the forms received and those transferred for use are separately reflected, the balance for each type of form is displayed (it must match the inventory data). The following columns are provided:

• date of receipt (transfer);
• number of forms;
• who transmitted;
• Based on what document?

Accounting, storage, issue and write-off

The documents are used in reports for tax authorities. Therefore, you need to clearly understand how to maintain forms so that the Federal Tax Service does not fine the company or entrepreneur. All the nuances can be found in Government Decree No. 359 of May 6, 2008.

Here we point out the main points:

• To record and control strictly reporting papers, a separate book is created. All pages are stitched and certified with the company seal and signatures of financially responsible persons.
• Details of received and used documents are recorded in the accounting book. Data may be entered in free form. The main point here is information about the use of securities in cash settlements with clients.
• The responsible person of the company is responsible for issuing and compiling reports. If this is an individual entrepreneur, then the entrepreneur himself can keep records. The responsibilities of such a person include monitoring the use, availability, delivery, and issuance of settlement papers.
• Stubs or copies of documents should be stored in a separate place that is protected from unauthorized entry.

The shelf life of the roots is 5 years. The write-off and liquidation of securities begins 1 month after the designated period. This process is recorded in a special act. All payment documents with an expired shelf life must be shredded and only then thrown away. A shredder can be used for grinding.

BSO audit

It is necessary to carry out an inventory of forms from time to time. This is usually done simultaneously with cash reconciliation. The forms are checked by numbers and series, separately for each storage location and the persons responsible for them. The actual availability is verified with the records in the accounting documentation.

The results are reflected in the inventory list, the form of which (INV-16) was approved by Decree of the State Statistics Committee No. 88 of August 18, 1998. The inventory is drawn up in two copies, and if the financially responsible persons have changed, in three.

BSO for taxi: what is it?

Taxi reporting can be carried out using cash receipts or BSO - strict reporting forms. These documents confirm the fact of the trip and must contain information about the service and the order. Each passenger has the right to receive either a receipt or BSO upon completion of the order.

According to law 259-FZ (Article 31, paragraph 5), a taxi service is obliged to issue checks or receipts in the form of strict reporting forms, otherwise it will receive a fine. A driver who does not issue a receipt to a passenger will, according to the law 69-FZ (Article 3), pay a fine of 1,000 rubles, an official - 10,000 rubles, a legal entity - 30,000 rubles.

Thus, a strict reporting form for a taxi is an alternative to a cash receipt. However, not all services can use it.

BSO storage

Forms must be stored in safes or specially equipped rooms where they cannot be stolen and where they will not be damaged. At the end of each working day, storage areas must be sealed or sealed.

Used documents confirming the acceptance of money (copies, counterfoils) must be saved for another 5 years. To do this, they should be placed in bags that are sealed.

After the expiration of the 5-year period, the BSO that has lost its relevance is destroyed according to a protocol similar to the destruction of documentation (based on the commission’s act).

Why does a taxi driver need BSO?

You have asked yourself this question more than once. Is it true? Let's at least be honest with ourselves. You go to the store, buy a pack of cigarettes, a bottle of water, bread, and take it home to eat. You fill up your car every day and they give you a receipt everywhere. You can argue, say that you are buying a product, and a taxi is a service. But when you buy a plane or train ticket, they give you a receipt along with the ticket. And this is a service. Then why shouldn't you issue a receipt for a taxi? This is fine. This is how the entire civilized world works. Yes, you have to pay taxes. Let's not talk about politics or engage in demagoguery. Don't want to pay 13 percent as an individual? Open an individual entrepreneur, pay 6% on turnover or 15% on income. Do you think this amount is too big? Buy a patent. And don't pay anything else.

I hope we got it sorted. Let's go further.

Simplicity

There are no paper contracts required and it is completely legal. We are always nearby, and you are always confident during inspections!

our clients

Our pride is our clients who print strict reporting forms with us. These are real companies that you can check by TIN, and which use BSO-123. You can contact them to find out how they are working with us, for example.

IP Yaroshevich Galina Andreevna

Phone: +7 (921) 626-1240 Taxpayer Identification Number: 101501990787

Individual Entrepreneur Mandrik Valeria Konstantinovna

Phone: +7 (901) 641-6882 Taxpayer Identification Number: 380128337871

LLC Art Center

Phone: +7 (812) 310-2995 Taxpayer Identification Number: 7838002175

NPK Ural Competence Center

Phone: +7 (908) 928-6968 Taxpayer Identification Number: 6617026835

IP Sorokina Olga Pavlovna

Phone: +7 (921) 232-1888 Taxpayer Identification Number: 353001338670

IP Sokolova Alena Nikolaevna

Phone: +7 (928) 840-7840 Taxpayer Identification Number: 026814402030

IP Ivanov Ivan Ivanovich

Phone: +7 (901) 123-1231 Taxpayer Identification Number: 123123123123

Here is only a small part, more in the general list.

Blog

• Happy New Year! [February 5 15:51]
• We're alive! [ February 26, 2020 11:36 ]
• The law on the extension of BSO-123 has been adopted! [ 9 January 2020 09:35 ]
• Happy New Year 2018! [ December 30, 2020 16:48 ]
• BSO-123 remains with you until July 2020 [ November 22, 2017 17:09 ]

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conclusions

A strict reporting form is considered analogous to a regular cash receipt. It is issued to the client of an individual entrepreneur or legal entity at the time of sale of any product or provision of a certain service.

The form can be ordered from a printing house or made independently. Its verification is carried out by the Tax Inspectorate. With a printing BSO, it is necessary to keep a record book, with your own - everything is recorded by an automated system.

The form can be in paper or electronic form. If the client requires the first option, it must be provided.

Failure to issue a BSO or issue this document retroactively is an administrative offense and is punishable by a fine, and if the fraud is repeated, the seller loses the right to work in this area, the individual entrepreneur cannot carry out his activities for the time specified by law.

Mandatory forms

However, there are several types of activities that require the use of strict reporting forms in the form approved by law at the federal level. In such cases, a single form of BSO is mandatory for all firms and individual entrepreneurs operating in these industries in the country. These types of activities include tourism, insurance, passenger transportation and some others.

Thus, the forms of BSO approved by law include:

• documents for intercity passenger transportation, including air and railway tickets;
• passenger tickets for transportation by other types of public transport;
• receipts for the carriage of baggage and hand luggage of the passenger;
• tourism and excursion products;
• receipts of acceptance for safekeeping issued by pawnshops;
• tickets and subscriptions to theaters and cinema.

What is BSO

A strict reporting document is an official document that can be issued to a client instead of a cashier's check when receiving payment for services.

Keep in mind: BSO is used when citizens pay for work and services performed specifically for them by an organization or individual entrepreneur. It is prohibited to formalize monetary settlements between firms (IPs) with strict reporting statements.

In general, there is no single established form for strict reporting forms. After all, each area of ​​business has its own nuances that imply the need for a certain type of BSO, different from others. And according to the law, strict reporting documents can be used when providing any type of services to citizens. Most often, their role is played by receipts for the provision of services.

Perhaps the only common element for all forms of forms is the presence of a main part. It is intended to be transferred to the client. And the spine (or a copy), which remains in the organization or with the individual entrepreneur.

Strict reporting is prepared by ordering the required number of copies from the printing house. Moreover, each document must contain printing house details and order information. Including the number and circulation of the order, the year it was completed.

Cost of production of self-copying strict reporting forms (SSR), rub.:

The strict accounting form is printed in black. The standard period for printing BSO is 3 business days. Circulations of 100 to 500 forms can be produced in 2 business days or less. Larger runs require more time. When printing on both sides, a coefficient of 1.25 is applied, but not less than 500-00. For circulations up to 2000 A4 (in terms of A4 format), the colors of the paper layers are used from those that are available in the printing house. Starting from 2000 A4, we are ready to purchase self-copying paper in the required colors.

Numbering (separate service without BSO stamp)

We produce 1-7 digit numbering using an automatic numberer. Simultaneous numbering with 4 numbering heads is possible. Maximum format - A3 (297x420 mm). The minimum is a5.

Attention! Usually there is 1 number on the form. If you need to number in 2 places, the cost of the form will increase slightly, so before ordering the BSO, check this position. The total cost of BSO printing = production cost + numbering cost.

When ordering a BSO, the sample form below will help you choose the one you need, or based on the BSO samples presented, we can develop an individual type for you.

The main area of ​​application of BSO forms for services to the public is for individual entrepreneurs and LLCs - the provision of services. Instead of a sales receipt, the client is issued a BSO form - a receipt, one of the layers of a strict accounting form.