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?
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.
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.
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.
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:
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.
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.
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?
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.
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.
So, the new BSO should include:
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.
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.
First of all, the company should pay attention to the fact that BSO can be issued to the client:
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.
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.
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:
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:
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.
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.
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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