Form of strict reporting whether you need a cashier's check. Forms of strict accountability for individual entrepreneurs. If the letterhead was made in a printing house

You can use SSR if the services you provide are contained in OKVED2 or OKPD2, if your service is not in these reference books, but it is a service to the population, then SSO is also possible. If you are on UTII and provide services to the population, while not having a cash register, then you have the obligation to issue BSO to clients. Issuance of SRF is prohibited if you work with a legal entity, i.e. your counterparty is an organization if goods are sold for cash. A strict accountability form is issued to all paying customers, not on demand. It is not necessary to register the SSO with the tax office.

So, for example, strict reporting forms are: railway and air tickets, receipts, travel vouchers, work order, coupons, season tickets, etc.

ATTENTION: According to Federal Law No. 290-FZ of 03.07.2016, from February 1, 2017, strict reporting forms will have to be generated not only in paper form, but also in electronic form for sending them to the tax office after each settlement with clients. Most likely, for this purpose, you will have to establish an online cashier with the function of transferring data to the Federal Tax Service. Read more about the innovation.

For certain types of activities, there are specially developed and approved forms of SSR, for example, SSR, used in the provision of services for the transportation of passengers and baggage or in the provision of services by cultural institutions.

But in most cases, organizations and individual entrepreneurs can independently develop their own forms of strict reporting forms. But at the same time, SRF must contain the mandatory details established by law.

Required BSO details:

• Document name series and six-digit number
• Surname, name, patronymic of the individual entrepreneur or the name of the organization
• For the organization, the address of its location is indicated
• Type of service and its cost in monetary terms
• The amount of payment made in cash or by payment card
• Date of payment and preparation of the document
• Position, full name of the person responsible for the operation and the correctness of its execution,
  his personal signature, seal of the organization or individual entrepreneur (if used).
• Other data characterizing the specifics of the service provided

Where to print

You can print BSO either in a printing house, or on your own using an automated system (in particular, created on the basis of KKT), which does not need to be registered with the tax office.

It is impossible to make SRF on a computer and print on a regular printer.

Accounting and use in work

Do not forget that SRF is a replacement for cash register receipts, therefore it is necessary to maintain.

1) When making forms in the printing house for individual entrepreneurs and organizations, the following procedure is proposed:

• A financially responsible person is appointed for the receipt, storage, accounting and issuance of forms (a material liability agreement is concluded), or the individual entrepreneur (head of the organization) takes on these responsibilities.
• The received new SSO forms are accepted by the financially responsible person in the presence of the commission, all this is recorded in the acceptance certificate.

Someone will ask why everything is so complicated: the commission, the person in charge ... And no one forces everything to be observed so literally. Depending on who you are - an individual entrepreneur or an organization, how many employees - the procedure can be simplified.

But keep in mind that the SSO forms are an important document, and if later during the check it turns out that some of them are lost or, for example, the number of forms (tear-off spines) and the amounts indicated on them will not correspond to the amount of proceeds, then from the tax there will be many questions for you.

So, we found out that the forms are accepted for accounting on the basis of the acceptance certificate.

The registration of forms itself is carried out in book of accounting forms of strict reporting , you can use the form 448 according to OKUD 0504819.

• In such a book there should be columns where the data on the BSO received from the printing house are entered (date of receipt, name of the BSO, quantity, series, number from such and such to such and such).
• There should also be columns for the forms issued for use by the responsible person (date of issue, name of SRF, quantity, series, number from such and such to such and such, to whom his signature was issued).
• In addition, the current balance for each item, series and SRF number is reflected, which must be confirmed during the inventory.
• An inventory of strict reporting forms is usually carried out simultaneously with an inventory of cash at the cash desk. The results of this inventory are reflected in a special form INV-16.

2) When making forms yourself.

The automated system, on which the forms are independently produced, itself keeps track of the BSO forms. All necessary information (issued quantity, series, numbers, etc.) is recorded and stored in the system memory. Therefore, in this case, the book of accounting of strict reporting forms does not need to be kept.

Settlement with clients

1) At the time of settlement with the buyer, the entrepreneur himself or his employee fills in the SRF for all the mandatory details, in particular the amount received from the client.

2) If a tear-off part is provided in the form, then it is torn off and kept for themselves, and the main part of the form is given to the buyer. If the detachable part is absent in the form, then a copy of the SRF is filled in, which you leave to yourself, and the original to the buyer.

3) And at the end of the working day, on the basis of the SRF issued for the day, draw up an incoming cash order (PKO) for the total amount of these issued SRF (for the amount of proceeds per day).

4) Then, on the basis of the receipt and cash order (PKO), make an entry in the cash book. It will be more convenient for an individual entrepreneur to make an entry in the KUDiR, since keeping a cash book is optional for them from 01.06.2014

You can store BSO in any convenient place for 5 years. At the end of this period, but not earlier than a month from the date of the last inventory, copies of the SRF or tear-off roots are destroyed on the basis of an act of destruction drawn up by a commission created by the individual entrepreneur or the head of the organization.

Penalties for Failure to Issue a Strict Reporting Form

Failure to issue a SRF form is equivalent to failure to issue a check. And this, in accordance with Art. 14.5 of the Code of Administrative Offenses of the Russian Federation, entails a warning or an administrative fine:

For individual entrepreneurs - from 3000 rubles. up to 4000 rubles

For organizations - from 30,000 rubles. up to 40,000 rubles.

For citizens - from 1,500 rubles. up to 2,000 rubles.

Victoria, good afternoon.
1. Photo for documents, printing photos, photocopies, printing documents, making magnets, business cards, calendars - refer to the provision of services. According to
Federal Law "On the use of cash register equipment (KKT) in the implementation of cash payments and (or) payments using payment cards",
"Organizations and individual entrepreneurs, in accordance with the procedure determined by the Government of the Russian Federation, can carry out cash settlements and (or) settlements using payment cards without the use of cash registers in the case of rendering services to the population, provided that they issue the appropriate forms of strict reporting." Accordingly, for this area of ​​activity, when working on the simplified taxation system, a cash register is not needed.
But the sale of photos of goods, this is already retail trade, and in this case you do not need a cash register when working on the simplified taxation system.
Therefore, consider two cases:
- choose a taxation system - UTII and then neither for services nor for retail trade you will need a cash register
-install a cash register

2. Terminal for servicing bank cards:

If you plan to install a terminal exclusively for accepting payments for purchases in your store, then in fact it will only change the form of payments for purchases (payments through the terminal are equated to non-cash payments), respectively, you need a bank account. If All your customers pay for purchases through bank cards, using a payment card not through the payment terminal installed in your trading floor, but through an ATM - the seller should not punch the cashier's check, since payment is made through a payment agent, which is an ATM in this case, which issues the check. These will be non-cash payments with funds credited to your current account.
Another question is, if you rent out a place in your premises for a bank terminal, and accordingly receive income from renting out a place, then if your tenants are ready to pay with you in cash, then a current account is not needed. But for this type of activity, it is impossible to work on UTII, a simplified taxation system is suitable here.

You can combine two types of UTII and simplified taxation system with separate accounting.

Regarding opening a current account, it is very convenient for paying taxes, if you connect to Internet banking, you will be able to make payments without leaving your workplace. All you need is a computer and Internet access. But you need to pay fixed contributions to individual entrepreneurs, contributions and taxes on wages of employees, advance payments to the simplified tax system.

3. In the absence of a legislative need to install a cash register, you must write out to the buyer or client and issue him after payment of the BSO - a strict reporting form. You can develop the SSR form yourself, indicating all the required details and approve by order of the individual entrepreneur.
SSO must contain the following details:
- Title of the document;
- serial number of the document, date of issue;
- name for the organization (surname, name, patronymic - for an individual entrepreneur);
- taxpayer identification number assigned to the organization (individual entrepreneur) that issued (issued) the document;
-the name and number of paid purchased goods (work performed, services rendered);
the amount of payment made in cash and (or) using a payment card, in rubles;
- position, surname and initials of the person who issued the document, and his personal signature.
BSO forms can be produced in two ways:
1. Order at the printing house. Typically, printing houses already have ready-made templates, you just enter your details and the printing house will make the required amount for you.
2. Print forms using an automated system. This device is similar to a cash register, but it does not need to be registered with the tax office and it costs less, about 5,000 rubles.
It is necessary to take into account, store, issue and write off SRF in different ways:
When working with preprinted forms:
- the forms must be accepted by the employee responsible for their storage, accounting and issuance. With such an employee, the individual entrepreneur must conclude a liability agreement.
- the employee must draw up an acceptance certificate for the SRF.
- the act of acceptance must be signed by the individual entrepreneur and members of the commission for the acceptance of forms. The composition of the commission is approved by order of the individual entrepreneur.
-accounting of forms is kept in the register of SRF. The form of the accounting book is developed and approved by the individual entrepreneur.
- the rootlets of the forms are stored for five years, after which an act of writing off the SRF is drawn up and the roots are disposed of.
When working with forms made using an automated system:
- Forms are taken into account by the system itself, therefore, there is no need to keep a register of SRF.
Control over compliance with the rules for using strict reporting forms is carried out by employees of the Federal Tax Service. In the event of an inspection, you will need to provide the inspectors for inspection with the SRF accounting book or information from the automated system on the number of issued forms.

The use of strict reporting forms (hereinafter referred to as SRF) in practice for a start-up business is not always clear. And, indeed, how to correctly draw up cash payments with forms? How then to take into account the proceeds reflected in the SRF? How to store used forms? This is the topic of this article.

The procedure for registration of settlements using SRF

On the basis of article 2 of the Federal Law No. 54-FZ "On the use of cash registers for cash payments" (hereinafter in the text - No. 54-FZ), it is allowed not to use the cash register, but subject to the issuance of a cash register. In other words, an organization or entrepreneur must not only fill out the form, but also give it to the client.

This whole process is described in detail in paragraph 20 of the Decree of the Government of the Russian Federation No. 359 dated 06.05.08. "On the procedure for making cash payments without cash registers (hereinafter referred to as Resolution No. 359):

1. If the calculation is made cash only(paper bills and (or) coins):

• the form is filled in completely, except for the "Personal signature" requisite (provided that the specified requisite is provided for by the form). The filling out of the document is carried out by an employee who is responsible for receiving payment from the population;
• the specified employee receives a calculation from the client;
• after that SRF is signed by this employee and issued to the client.

1. If payment for services is carried out with a payment card:

• the employee responsible for receiving payment from the public first receives a payment card from the client;
• then fills in the SRF, excluding the "Personal signature" variable;
• then the received payment card is inserted into the reader with subsequent settlement;
• as soon as confirmation of payment by payment card is received, the employee signs the form and issues it together with the card to the client. At the same time, the client is issued a document confirming the operation carried out with his card.

1. If the calculation is carried out both with the use of money and with the help of a card (i.e., in parts), in this case, both of the above algorithms are observed.

As a rule, the considered procedure for working with SRF is not observed in practice. But anyway:

• all settlements with the population (including with entrepreneurs) for the services rendered - regardless of the use of cash and (or) bank cards when paying;
• Forms must be handed over (!) to the hands of the client. Do not forget that strict reporting forms are used instead of a cashier's check and are equated to it. In No. 54-FZ, article 5 says that for LLC and for individual entrepreneurs, an obligation is provided for when making cash payments using a cash register, to hand out a cashier's check as confirmation of the fact of payment. And SRF are equated to a cashier's check - which means that they are also subject to the obligation to issue them to the client;
• when filling out the SRF, at least 1 copy of a copy of the form must be drawn up at the same time, which remains in the hands of the enterprise. Or the form must have a tear-off part, which is handed over to the client, and the spine remains with the company. An exception with respect to a copy of the form, in particular, is the SRF developed by the federal executive bodies of the Russian Federation;
• filling in the SSO and its copy must be identical (in Resolution No. 359 it is clearly stated in this regard “ when filling out the form, it must be ensured simultaneous registration of at least 1 copy ...»);
• all details of the SSO are filled in. In this case, signatures and seals must be original;
• As for the client's obligation to sign on the strict reporting form, if this requisite is provided in the form, then the signature must be on. Moreover, the client's signature is proof not only of his own calculation, but also of the acceptance of the result of the service provided.

General rules for filling out SRF

Forms of strict reporting are filled in without gaps by numbers. All BSO numbering is affixed either by an automated system, or when they are issued by a typographic method.

The document is filled out without corrections (they are not allowed), legibly and clearly.

A sample of filling in the SRF for the individual entrepreneur:

If the form is damaged, it is not thrown away, but crossed out and attached to the Book of Forms Accounting - to the sheet for the day on which the SRF was filled out.

All details of the document must be filled in without gaps.

The seal should be placed on the BSO only original. This applies to both printed and automated forms. On the basis of GOST R 6.30-2003, the seal affixed to the document certifies the authenticity of the signature. Therefore, reproduction of the seal, except for its original print, is not allowed on the forms of BSO.

A sample of filling out BSO for LLC:

When issuing forms of strict reporting for work in the Book of their accounting, a corresponding entry is made:

• to whom the forms were issued;
• date of issue;
• numbers and series of issued forms.

All entries in the specified Book are made by a person who is responsible for receiving, recording and storing forms, as well as for accepting payment from the population.

Registration of cash proceeds

Despite the fact that it is not entirely clear for LLCs and individual entrepreneurs what to do with SRF further - at the end of the working day. How to register the received proceeds?

In fact, everything is simple:

• at the end of the work shift, on the basis of all the strict reporting forms issued for the day, one cash receipt order is drawn up, which reflects the amount of proceeds calculated by adding up all the amounts from the SRF (clause 5.2 of the Bank of Russia Directive No. 3210-U of 03/11/14);
• and it is this cash receipt order that is reflected by the cashier in the Cash Book and is transferred along with the Cash Book sheet to the accounting department for verification.

At the same time, in the accounting of a legal entity, a direct entry is made for such amounts of proceeds without using account 62 "Settlements with buyers and customers":

Debit account 50 "Cashier" Credit account 90 "Sales" subaccount "Revenue".

As for entrepreneurs, they can use the indicated postings to simplify their accounting - this is not punished.

It should be noted that only cash proceeds are drawn up with an incoming cash order, i.e. received by banknotes and (or) coins. And the proceeds from settlements with payment cards, despite the fact that it is drawn up with strict reporting forms, does not go to the cashier, but to the current account of an entrepreneur or organization. Therefore, it is not necessary to conduct it through the cash desk, and it is also not necessary to draw up a cash receipt for this amount.

Storage and disposal of used forms

Forms of strict accountability - their waste copies (or spines - if the SRF form provides for a tear-off part) - are stored in sealed bags, in a systematic form (i.e. by dates, numbers, series) for at least 5 years.

After 5 years, but not earlier than the end of the month since the last revision of the forms, their used copies (backs) are subject to destruction. For this purpose, an act is drawn up, the form of which is developed by the enterprise independently and approved in the Accounting Policy (for the entrepreneur in a separate order). This act is drawn up by a special commission, which is created by the head of the organization (or entrepreneur).

By the way, damaged or incomplete forms are destroyed in the same manner.

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Using POS terminals

Especially for the "Clerk" experts asked the IFTS for answers to the most frequent questions on the use of online CCP.

As early as July 1, 2017, in accordance with, companies switched to online checkouts. On the eve of the innovation, we requested official clarifications on the practical application of online CCP.

How many online checkouts do you need if there is a retail and online store

1) retail trade in a store;

2) has an online store where customers pay us with bank cards online;

3) issues SRF - should we use three different cash registers (online cash registers)?

IFTS response:

If you simultaneously carry out such activities as retail trade in a store, settlements by electronic means of payment on the Internet, settlements for the provision of services to the public, you need to use only the cash register equipment that is permitted and intended for use in the implementation of these types activities.

In retail trade in the store, any model of cash registers can be used that meets the requirements of Law No. 54-FZ.

When making settlements by electronic means of payment on the Internet, any model of cash registers without a device for printing fiscal documents and complying with the requirements of Law No. 54-FZ can be used.

At the same time, when making these settlements, users are obliged to ensure that the buyer receives a cash register receipt or a strict reporting form in electronic form to the subscriber number or e-mail address specified by the buyer before making settlements, and the user does not print the cash register receipt on paper.

In the case of settlements for the provision of services to the population, starting from July 1, 2018, it is mandatory to use automated systems for strict reporting forms - cash registers used to generate strict reporting forms in electronic form, as well as to print them on paper.

Payment in the online store at night

IFTS response:

In accordance with paragraph 5 of Art. 1.2 of Law No. 54-FZ, when making settlements using electronic means of payment on the Internet, users are obliged to ensure that the buyer (client) receives a cash register receipt or a strict reporting form in electronic form to the subscriber number or e-mail address specified by the buyer (client), before settlement... In this case, the user does not print a cash register receipt or a strict reporting form on paper.

How to record an electronic cash register receipt

IFTS response:

A special procedure for reflecting in the accounting records of settlements made using electronic means of payment is not stipulated by regulations. Accordingly, such a procedure (in particular, the accounting accounts used) is established by the organization independently and is enshrined in the accounting policy (clauses 4, 7 of PBU 1/2008).

Closing and opening a cash register shift

IFTS response:

The fiscal accumulator, regardless of the settlement methods, must provide the formation of final information on the amounts of settlements indicated in the cash register receipts (strict reporting forms) and correction cashier receipts (correction strict reporting forms), to generate reports on the closing of a shift, a report on closing the fiscal accumulator and reports on the current status of settlements.

If the cashier is not at the workplace all the time

IFTS response:

Before starting settlements with the use of cash registers, a shift opening report is generated, and upon completion of settlements, a shift closing report is generated.

At the same time, a cash register receipt (strict reporting form) cannot be generated later than 24 hours after the generation of the shift opening report.

Application of BSO

Can our organization use CRFs previously printed by June 30, 2018?

IFTS response:

Organizations and individual entrepreneurs performing work, providing services to the public, have the right not to use cash register equipment, provided that they issue the appropriate forms of strict reporting in the manner prescribed by law No. 54-FZ, until July 1, 2018.

Addition of BSO details

IFTS response:

Organizations and individual entrepreneurs can carry out cash settlements and (or) settlements using payment cards without the use of cash registers in the case of rendering services to the population, provided that they issue the appropriate forms of strict reporting.

Documents equated to cash vouchers intended for cash settlements and settlements using payment cards without the use of cash registers in the case of rendering services to the population are drawn up at the SSO. According to clause 3 of the Regulations (approved by the Decree of the Government of the Russian Federation dated 06.05.2008 No. 359), the document must contain the following details, except for the cases provided for in clauses 5-6 Positions:

a) the name of the document, six-digit number and series;

b) name and legal form - for the organization; surname, name, patronymic - for an individual entrepreneur;

c) the location of the permanent executive body of the legal entity (in the absence of the permanent executive body of the legal entity - another body or person entitled to act on behalf of the legal entity without a power of attorney);

d) taxpayer identification number assigned to the organization (individual entrepreneur) that issued the document;

e) type of service;

f) the cost of the service in monetary terms;

g) the amount of payment made in cash and (or) using a payment card;

h) the date of the calculation and preparation of the document;

i) position, surname, first name and patronymic of the person responsible for the operation and the correctness of its execution, his personal signature, the seal of the organization (individual entrepreneur);

j) other details that characterize the specifics of the service provided and with which the organization (individual entrepreneur) has the right to supplement the document.

Thus, until July 01, 2018, when making cash payments in the event of rendering services to the population, you can use strict reporting forms made by typographic method and meeting the requirements of the Decree of the Government of the Russian Federation of 05/06/2008 No. 359.

Automated system for BSO

IFTS response:

Before the start of settlements using the cash register, a shift opening report is generated, and at the end of settlements, a shift closing report is generated.

Due to the fact that automated systems for strict reporting forms are cash registers used to generate strict reporting forms in electronic form, as well as to print them on paper, a shift opening report, and upon completion of settlements - reports on the closure of the shift by this system should be generated in accordance with the generally established procedure.

How exactly to supplement the BSO

IFTS response:

Organizations and individual entrepreneurs do not have an obligation to supplement strict reporting forms with details in accordance with the requirements of Article 4.7 of Law No. 54-FZ, in cases of their use when providing services to the population before July 01, 2018.

For these documents, drawn up on forms of strict reporting, the completeness and content of the required details are established by the Regulation approved by the Decree of the Government of the Russian Federation of 05/06/2008 No. 359.

Incorrect electronic check

IFTS response:

If a situation arises that gives rise to certain doubts about the authenticity of the submitted cashier's check, any person can use the Check Check service on the website of the Federal Tax Service. So you can check the fact of recording a specific calculation and the authenticity of the fiscal attribute of the cash register document.

Currently, card transactions are gaining more and more popularity. Most employees in Russia receive their wages on the card and do not want to withdraw money from it when making payments in shops, beauty salons, etc. In this article, we will consider the issue of the need to write out an urgent reporting form when a customer makes a payment with a card.

Legislative regulation of the issue

Legislative regulation of the issue is carried out by the following documents:

• Federal Law No. 54 of May 22, 2003, which generally regulates cash transactions in Russia;
• Government Decree No. 359 of May 6, 2008, which describes the procedure for making settlements using a card and SRF;
• Information letter of the Ministry of Finance dated August 22, 2008, which bears the title "On the procedure for approving the forms of strict reporting."

What are strict reporting forms

Forms of strict accountability are documents confirming the fact of payment made; they have the same legal force as cashier's checks. A company or an entrepreneur can develop a BSO at their discretion, the main thing is that the form contains all the necessary details:

• Form name;
• Six-digit number and series;
• For an enterprise - the name and organizational and legal form, for an entrepreneur - surname, first name, patronymic;
• Legal address of LLC or address according to registration of an individual entrepreneur;
• TIN LLC or individual entrepreneur;
• The type of service provided and its cost;
• Amount to be paid;
• Date of receipt of money;
• Position, person who accepted the money, his surname, signature;
• If there is a seal - you need to put a seal.

These are the details that must be present when issuing the form to the client. The form itself is printed using an automated system or can be ordered from a printing house. In most cases, the form is filled in in duplicate - one is given to the client, and the second remains with the contractor - a legal entity or an individual entrepreneur.

Important! SRF are the same document as a cashier's check. The accounting of forms is kept at the enterprise or at the entrepreneur in the register of the SRF.

When it is possible to issue SRF

Forms are not issued at the request of the taxpayer. There is a certain case when they can be issued to the client instead of the cashier's check. Forms are issued to the customer by the contractor if he provides services to the population.

Important! Forms are issued to the customer only upon receipt of funds for the services rendered to the population.

Example.

IE Petrov provides services for the installation of heating and water supply. He provides services to both legal entities and individuals. When making settlements with individuals, an entrepreneur has the right to issue cash register receipts, but when making payments in cash with legal entities or other entrepreneurs, IE Petrov is obliged to issue cash receipts. As a rule, in such a situation, entrepreneurs work with individuals, issuing them SRF, and with legal entities they work with non-cash transfers.

Do I need to issue a BSO when paying by card?

To the question of the need to issue SRF when paying for services by individuals, one can give an unambiguous answer - yes, forms must be issued. This norm is indicated by the Information Letter of the Ministry of Finance dated August 22, 2008, which says that for settlements with individuals paying for services, an entrepreneur or a legal entity when accepting money through a payment card without using cash registers is obliged to issue a cash register.

Example.

LLC "Euro" renders carpentry services to the population and other legal entities, including individual entrepreneurs. When settling with legal entities and entrepreneurs, LLC "Euro" uses non-cash payment through the settlement account of the organization. And with individuals who order carpentry services, the payment is made with the help of BSO. LLC "Euro" at the request of customers installed an acquiring terminal in the office and began to accept money from customers using payment cards. In this situation, the person responsible for issuing the SRF is obliged, when paying with a card, to give the client not only a check on the withdrawal of the amount, but also a strict reporting form.

The order of the cashier when accepting payment by card

If an organization or an entrepreneur receives a payment card for the services rendered, then the procedure will be as follows:

• You need to take a card from the client;
• Fill in the required SRF fields except for the place of signature of the parties;
• Insert the card into the terminal and wait for confirmation of payment by the payment card;
• Put your signature on the SRF (if there is a corresponding column);
• Return the card and one copy of the SRF to the customer.

Thus, the client is left with the terminal's receipt and SRF.

conclusions

When paying with a card by a client for services rendered, in the case when the client is an individual, an organization or an entrepreneur acting as a performer, are obliged to issue, in addition to a check from the terminal, a cash register.