Application and sample of BSO. What is a BSO?

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2019-09-11 11:20:39

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A Form of strict accountability — a document which, in accordance with the law can substitute a cashier's check. What are the rules of law governing the procedure? In what structure can be represented by the BSO with the relevant provisions of the law?

SSR sample

What is the essence of the TSO?

Learn to start that represent the BSO, what are the forms of the strict reporting. Data sources are documents that certify in accordance with the legislation of the Russian Federation obtaining of some economic entity, such as a PI or LLC, cash from individuals for providing him with fee based services.

Acts BSO

The Use of BSO for entrepreneurs and business companies is regulated by legislation, which periodically varies considerably. Now in the sphere of legal regulation of turnover of SSR, a situation in which the use of the instruments is regulated in fact, two different sources of law — Federal law No. 54 FZ in the old version and the new version of the law. This is possible because, on the one hand, new legal provisions entered into force, on the other — adherence to them will become mandatory later. Examine this nuance in more detail.

Using BSO: changes in legislation

The Specifics of legal regulation of the use of SSR for services is that entrepreneurs and business companies providing services to citizens has the right to use the SSR in accordance with the Federal Law No. 54-FZ as amended on March 8, 2015. In addition, it can be noted that until 1 July 2018 entrepreneurs on the patent system, and firms that pay imputed income on the list of types of activity specified in item 2 of article 346.26 of the tax code of the Russian Federation also have the right to use SSR in order, established FZ № 54 as amended on March 8, 2015. In addition, if any business entities have the right not to apply the BSO in principle — that right is also saved for them until July 1, 2018.

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In turn, individual entrepreneurs and legal entities shall also have the right to work, focusing on new rules of Federal law No. 54. From what may depend on their choice — will be discussed further, after examining the provisions of both versions of the relevant source of law.

The Use of BSO in the old version of the Federal law № 54

In accordance with the provisions of the Federal law No. 54 as amended on March 8, 2015, from the legal point of view of the TSO in providing services very close to the till receipt, and in many relationships replace him. But they are not fully equivalent.

The Order of application of BSO in the exercise of legal jurisdiction old version of FL No. 54 in fact governed by another source of law — by the Government Resolution No. 359. This act also contains a separate definition of the BES. What is the form of the strict reporting in accordance with the Decree № 359?

It can be represented in chastnosti:

  • Kvitancii;
  • Biletom;
  • Talona;
  • Abonnementen.

But the list of names of SSR Decree № 359 is not limited. To BSO in accordance with a specified source of law may include any documents which contain statutory details.

BSO old version of FL No. 54: details

These include:

  • Name Blanca;
  • Six-digit number, series;
  • The name of the company that issued the BSO client, name of the individual entrepreneur, rendering services;
  • The address of the company or SP;
  • INN of the firm or SP;
  • View the rendered services, its cost;
  • The actual amount of payment for the service;
  • Settlement date the company with the client;
  • The name and position of the cashier, his signature;
  • Seal;
  • Additional details which can reflect the specificity of services provided by the firm or entrepreneur clients.

SSR in the provision of services

Forms BSO in accordance with the Decree № 359 can be made in the printing or formed using a special automated systems. In the first case, the document must also contain the name, VAT number, address printing, the order number on the printout of the BSO, the year of his execution, and the size of the printed edition.

The structure of the paper forms used in the General case should enable the provision of the above-mentioned list of details in two copies. Usually this requirement is fulfilled by printing of BSO, which present the main part of the spine. Each of them has these details, one part retains the firm for reporting, the second takes the customer have paid for the service.

Sometimes, the law of the Russian Federation allows business entities to apply simplified forms of SSR, such as transport companies, cinemas, zoos. How shall be filled to one or another simplified form of SSR, is determined by individual departmental regulations.

Another important aspect of working with forms in older versions of FL No. 54 — the exercise of their registration. Examine the laws in more detail.

Accounting forms for older versions of FL No. 54

In accordance with the old version of FL No. 54, businesses should also keep records of BSO, which are made in the typographical way. In the case of an automated system of their assessment is provided through appropriate hardware and software tools, but also under controltaxpayer.

For working with printed forms use a special Ledger BSO. Its leaves should be stitched, numbered and certified by the Director and the chief accountant of the company. In this case, the document is stamped with the seal of the organization.

The head of the company concludes with a subordinate employee contract, in accordance with which the specialist is responsible for maintenance of the BSO, and implementation of their accounting. As a rule, it is also responsible for receiving cash from clients of the firm, which services are provided. The filling of the TSO, the responsible officer must also take into account the provisions of Resolution No. 359.

Receipt printing BSO to the company by a special Commission. If an entity has the status of a legal entity, the forms are put on balance of the organization, as a basis for this special legislation. BSO must be stored in secure locations that are subject to plombirovaniya at the end of the day, members of the organization.

In the manner prescribed by law carried out an inventory of appropriate forms. Kept copies or counterfoils of the forms in the firm have at least 5 years.

These Are the nuances of using BSO business entities in the old version of FL No. 54. But how regulates the use of data forms a new edition of the relevant Federal law?

What is a BSO at the new version of FL No. 54?

In FL No. 54 also provides a separate definition of the BES. What is the form of the strict reporting according to the new edition of the relevant source of law? It represents, in turn, almost a complete analogue of the proof of purchase. Its main distinctive feature — forming in electronic form with the mandatory use of the automated system, which transmits data on transactions between firms and customers via the Internet to the Federal tax service of the Russian Federation.

Filling BSO

Thus, a new type of SSR, on the one hand, to use the simpler: no need to record it should not be used to book SSR, should not be respected the order of storage of appropriate forms and inventory. On the other hand, to use the forms always need the Internet. You will also need to purchase automated systems to register them and maintain.

Under the new law, BSO shall contain a different list of details — in comparison with forms, the use of which is governed by the provisions of Decree No. 359.

Details of the BSO under the new version of the Federal law № 54

So, the new BSO should include:

  • Name;
  • The sequence number for shift cashier;
  • The address of the organization, which has been carried out calculation;
  • The name of the company, name of SP;
  • Tin of the taxpayer;
  • System of taxation which is applied by the firm;
  • Specific symptom of calculation;
  • The name provided to customer service — if possible, the payment and amount;
  • Cost per unit of services rendered — VAT, if the firm pays it;
  • The total bill for services;
  • A specific form of payment — cash or card;
  • The name and position of the person who accepted payment from the client;
  • Registration number of the automated system of formation of BSO;
  • The serial number of the drive;
  • The fiscal symptom of BSO;
  • The address of the website where you can request information about the settlement;
  • Telephone or e-mail of the person if the SSR is sent to him electronically only;
  • Information about the fiscal document;
  • Information about the work shift;
  • Fiscal basis for the message.

Might look Like SSR? A sample form of the strict reporting, the relevant requirements of order No. 359, that is to be applied in accordance with the old version of FL No. 54, — in the picture below.

BSO what is

It contains all those details that give the document legal force subject to the requirements established by the legislation of the Russian Federation.

In turn, if we consider a new BSO, the sample must contain a new list of details. In practice, it can look very different, taking into account the specifics of KKT particular company.

There are a number of nuances in the application of BSO in the provision of services by the entrepreneur who chooses to make payments on the new version of FL No. 54. Look at them.

The Use of BSO in accordance with the new wording of the Federal law № 54

First of all, the company should pay attention to the fact that BSO can be issued to the client:

  • Paper — despite the fact that the document information is recorded in the database of the automated system;
  • In electronic form — provided of sending information about the suitable form to the customer via SMS or e-mail.

But the law is a caveat: these steps must be performed if a technical access to the necessary tools. Anyway, the payment details are recorded in the online databases, which are formed during the transmission of payment information to the automated system. It can be noted that the law provides for cases in which SSR services must be sent to the customers only on paper.

BSO services

Certain nuances are characterized by transactions between suppliers and recipients of services online. It happens that many services provided online,for example consulting. In this case, the use of the TSO is governed by separate norms of new edition FZ № 54.

These Are the nuances of Russian business BSO. What are the forms of strict accountability in the interpretations, corresponding to different versions of FL No. 54 what is the order of their application, we have studied. But there is one important caveat, which is worth paying attention to — use is not legally able to apply the appropriate documents.

Who can not use BSO and cashier's checks?

SSR-the document issued only in the provision of services. However, it may not be entrepreneurs, and not to use other types of CCPS, in the provision of services connected:

  • A welcome from the citizens of glassware, scrap, not scrap, precious metals, precious stones;
  • With the repair and painting of shoes;
  • With the release and repair of various types of metal fancy goods, keys;
  • With the supervision and care of children the sick, the elderly, people with disabilities;
  • With the ploughing of vegetable gardens, firewood;
  • With the provision of services for carrying belongings at train stations, airports, sea and river ports;
  • With the delivery of the citizen in the status of individual in the hiring of residential premises, which he owns.

It can Also be noted that FL No. 54 in the old and the new version permits entities not to apply the CCP during the sale:

  • Products in the format of fairs peddling trade;
  • Tickets
  • Newspapers, magazines;
  • Ice cream;
  • Seasonal vegetables, fruits;
  • Goods, implementation of which used the tanker, such as milk, live fish, kvass;
  • Securities;
  • Art items, Handicrafts, if they are made by the seller.

Thus, in cases stipulated by the law business in a variety of formats can be maintained without the use of BSO in the provision of services, as well as other types of CCPS, in particular in the sale of goods.

Summary

A Form of strict accountability can be a convenient alternative to the CCP in circumstances where the law permits. However, their use is quite strictly regulated by a separate law. Thus, it is legitimate to say that the choice between TCC and SSR will depend in large part on the specific type of business, as well as from the environment in which the entrepreneur or the firm conduct business.

Ledger BSO

The Use of and the CCP, and BSO can have both advantages and disadvantages, which is probably more likely to be determined in the course of practical use provided by the legislation of the Russian Federation settlements between suppliers and recipients of services. The important thing is to consider what relevant provisions of the law apply and how to apply them to specific relations in a particular business segment.

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