Form bo 3 sample. Forms of strict reporting

Which were used in the provision of personal services by companies of all forms of ownership, in the same letter the procedure for filling them out was given. For the provision of personal services, the forms of strict reporting forms from BO-1 to BO-11, including the BO-3 form, were approved. The number of a specific form of strict reporting, which was used in a particular case, was determined by the features of the provision of services and the Rules for the provision of personal services in Russian Federation.

It should be noted that the SSO forms, which were approved prior to the entry into force of the Decree of the Government of the Russian Federation dated May 31, 2005 No. 171, were applied until December 1, 2008. However, this does not mean that it is categorically impossible to use these forms in work: you can use forms in activities in voluntarily until 01.07.2018, if it contains all the necessary details.

Form of strict reporting BO-3

So, according to the decree of the Government of the Russian Federation of 05/06/2008 No. 359, the strict reporting form must contain the following details:

• name of the document, its number (consists of 6 characters) and series;
• for companies - name and form of ownership; for entrepreneurs, the full name (full name) is indicated;
• the place where the permanent executive body of a legal entity is located, for example, general manager or another person who has the right to represent the company - to act on its behalf without a special power of attorney;
• an identification number a taxpayer assigned to a company or individual entrepreneur issuing a BSO;
• type of service provided in accordance with the issued document;
• the cost that the client must pay for the service provided in monetary terms;
• the amount (amount) of the actual payment that was transferred in cash Money or transferred from a credit card;
• the date when the calculation was made and the document was drawn up;
• the form, including the BO-3 form, contains the position, full name (full name) of the person who is responsible for the operation and its correct design, personal signature, seal of the company or individual entrepreneur;
• other details necessary to characterize the service provided and which an organization or an individual entrepreneur has the right to enter into the document.

Forms of documents for work are printed in a printing house or formed using special programs. In addition, the document form produced in the printing house must contain not only information that relates to the service provided and its cost, but also information about who produced the document form (abbreviated name of the printing house, TIN, place where it is located, order number for the SSO and year when it was completed, circulation of printed forms).

According to the letter of the Ministry of Finance, which approved the BO-3 form, the document is intended for placing orders in photo service salons, laundry, for the provision of rental of various items, as well as various renovation works that do not require material costs. The form must be written out by the employee - the receiver of the item in triplicate against a carbon copy.

The first copy goes as an order support while it is in operation, and is also used for accrual wages... The second copy must be given to the customer of the service. After the service has been completed, the customer must return the receipt. If the result of the rendered service does not meet the expectations of the customer, then he tears off a special coupon from it. The third copy of the completed form is required to record the received cash proceeds.

DOMESTIC SERVICES

Forms of documents that can be used as forms of strict reporting by organizations providing household services to the population are approved by the Letter of the Ministry of Finance of the Russian Federation dated April 20, 1995 No. 16-00-30-33 "On the approval of forms of documents for strict reporting." Eleven forms are approved by this letter:

· BO-1 form "Outfit - order", "Receipt", "Copy of the receipt";

· BO-2 form "Outfit - order", "Receipt", "Copy of the receipt";

· BO-3 form "Outfit - order", "Receipt", "Copy of the receipt";

· BO-4 form "Outfit - order", "Receipt";

· BO-5 form "Outfit - order", "Receipt", "Copy of the receipt";

· BO-6 form "Obligation - receipt", "Copy of obligation - receipt";

· Form BO-7 "Security ticket", "Copy of security ticket", "Inventory of things";

· Form BO-8 "Safe receipt", "Copy of safe receipt", "Inventory of things";

· BO-9 form "Cash register of receipt of proceeds", "Copy of cash register of receipt of proceeds";

· Form BO-10 DM "Outfit - order", "Receipt", "Copy of the receipt";

· BO-11 form "Production accounting sheet", "Talon".

In addition to these forms for consumer services organizations, several forms used as strict reporting forms are approved by the Letter of the Ministry of Finance of the Russian Federation dated April 11, 1997 No. 16-00-27-15 "On approval of the forms of strict reporting documents":

· Form BO-12 "Outfit - order", "Receipt", "Copy of the receipt";

· Form BO-13 (01) "Outfit - order", "Receipt", "Copy of the receipt";

· Form BO-13 (02) "Order - order", "Copy - order - order", "Receipt", "Copy of the receipt".

In accordance with clause 4 of the Rules of consumer services for the population in the Russian Federation, approved by the Decree of the Government of the Russian Federation dated August 15, 1997 No. 1025 "On approval of the rules for consumer services for the population in the Russian Federation", an agreement on the provision of a service (performance of work) is drawn up in writing by a receipt or other document and must contain the following information:

ü the name and address of the organization - the performer, if the performer is an individual entrepreneur, his surname, first name, patronymic and information and state registration are indicated;

ü type of service (work);

ü price of service (work);

ü the exact name, description and price of materials (things), if the service (work) is performed from the materials of the contractor or customer;

ü mark of payment by the customer full cost services or work or about making an advance payment;

ü dates of acceptance and execution of the order;

ü warranty periods for the results of work, if they are established by law, provided for by an agreement or business customs;

ü other data related to the specifics of the services provided, work performed;

ü position and signature of the person who accepted the order, as well as the signature of the customer.

One copy of the executed contract is issued to the customer.

In accordance with the All-Russian Classifier of Services to the Population OK 002-93 (OKUN), approved by the Resolution of the Gosstandart of the Russian Federation dated June 28, 1993 No. 163, as well as technological features, all types of consumer services are divided into groups using the same forms of strict reporting forms. Here is a table showing which strict reporting forms should be used depending on the type of provided personal services:

This form is used when placing orders with the population for the following types services and works if available material costs:

ü services and work on the repair of radio and television equipment, household machines and devices, clocks;

ü repair and maintenance of cars;

ü repair and construction of dwellings;

ü gasification services;

ü services for the manufacture and repair of furniture, draperies, covers;

ü clothing repair services;

ü single ritual services;

ü other types of services.

When performing work on the repair of household appliances and cars in stationary conditions, filling out this form has some peculiarities.

When household appliances and cars are accepted for repair, the cost of repair is tentatively determined, and partially completed copies of the form with reference data of the product and the customer are distributed as follows:

Work order (OKUD form code 0790002) - the first copy, and the Receipt (OKUD form code 0790001) - the second copy are sent to production. The first copy is used to record revenue and payroll performers, the second copy is the basis for writing off material values spent on the repair, and the customer's assessment of the quality of the work performed.

A copy of the receipt (OKUD form code 0790001) - the third copy - with partially filled details is handed over to the customer and is a confirmation of the delivery of household appliances or a car for repair.

The first and second copies, that is, the Order-Order and the Receipt, in the process of performing the work, are filled in with a carbon copy and, upon completion of the repair, are handed over to the receiver. On the second copy there are special tear-off coupons that are attached to the compressor, unit, electric motor, body, chassis, etc., the serial numbers of which are indicated in the main form of the form in the upper right zone in the two lower lines.

The third copy, according to which the customer receives household appliances or a car from repair, is filled out on the basis of the data of the first and second copies of the form. This copy has a warranty card, which is filled in by the receiver and is valid during the warranty period. The completed third copy is handed over to the customer as confirmation of the repair performed and the materials and parts used.

On all copies, a mark is made about the issue of the order, which is confirmed by the signature of the customer, while the customer, in case of unsatisfactory fulfillment of the order, has the right to tear off the coupon used to assess the quality, which is on the first copy of the form.

In the case of performing repair work at the customer's home, all copies of the BO-1 form are filled out in the same way, their use and purpose is the same as when performing repairs in stationary conditions.

This form is used when placing orders for the manufacture, large and medium repair of shoes and leather products.

The form is filled out by the receiver in three copies:

The order-order (form code according to OKUD 0790004) - the first copy - is sent to production, where it accompanies the order, and is used to calculate the salary of the contractor. The same copy contains special coupons that are glued to the shoes to ensure their safety.

Receipt (form code according to OKUD 0790003) - the second copy - issued to the customer. This copy confirms the work (service) performed and remains with the customer after the service has been completed. In the receipt, the contractor must fill out a warranty card, which is valid during the warranty period.

A copy of the receipt (form code according to OKUD 0790003) - the third copy of the form - is used to record revenue.

In the event that minor repairs of shoes and leather products are performed in the presence of the customer, forms BO-9, BO-11 (02) are drawn up, which will be discussed below.

Form BO-3 is used when placing orders for the following works and services:

ü for photographs;

ü for washing clothes (self-service);

ü for single (incomplete) ritual services;

ü when issuing rental items for hourly use;

ü for all types of repair work that do not require the cost of materials.

The form is issued by the person placing the order in triplicate.

Work order (form code according to OKUD 0790006) - the first copy of the form - is transferred to production to accompany the order and pay the performer's wages.

The receipt (form code according to OKUD 0790005) - the second copy - is issued to the customer, remains with him after the service has been performed and confirms its performance.

A copy of the receipt (form code according to OKUD 0790005) - the third copy - is used to record cash receipts.

When filling out this form, a mark is made on the back of the first and second copies of the issue of the completed order, which must be confirmed by the signature of the customer. In addition, it is indicated guarantee period on the result of the work performed. If the work is done unsatisfactorily, a special coupon is torn off from the second copy.

This form can also be used when the execution of an order is associated with a large number and volume of work, component materials and products, with a large number of complicating elements. In this case, a contract must be concluded for the execution of the order or a technological document must be drawn up, in which the detailing of works and materials is carried out. In this case, only the total cost of the order will be indicated in the BO-3 form without decoding. In the form, it is also necessary to make a reference to the number of the contract or technical document, and in the contract or document, respectively, make a reference to the number of the form.

Form BO-4 is used when placing orders for works and services:

ü for individual tailoring, renovation and major repair of clothes;

ü knitting of knitwear;

ü for the production of hats;

ü for the manufacture of corset, leather, fur and other products.

This form is filled in by the receiver in duplicate for a carbon copy.

The order order (OKUD form code 0790008) - the first copy - consists of the order-order, the first spine of the receipt and the passport for the order, which is separated from the order-order and filled in by the cutter or artist. On the front side of the passport for the order, the customer's dimensions are indicated, as well as the silhouette of the product is drawn, on the back side is made Full description products, and also records changes made at the request of the customer. The passport for the order plays the role of a technological document and provides control of the order movement in production. On the reverse side of the work order, the payroll is calculated for the performers for the work performed.

Receipt (form code according to OKUD 0790007) - the second copy of the form - consists of a receipt, a second receipt spine, a warranty card and a material requirement for the order.

The order-order and the receipt are filled in by the receiver on the basis of the passport for the order. After filling them out, the receiver draws up the stubs of the receipts according to lines 1, 2, 5 under a carbon copy when accepting the order.

The first spine of the receipt is torn off from the work order and transferred to the cashier for registration in the "Statement of funds and services sold".

After making payments on the basis of the order-order, a tear-off coupon "Requirement for the order" is filled in, located on the second copy of the form, which, together with the order-order, is transferred to production and serves as the basis for writing off material assets from the warehouse.

The receipt is returned by the customer upon receipt of the finished product. The receiver makes changes to it according to the order and cost, fills in the second spine of the receipt on lines 3, 4, 6, tears off this spine and transfers it to the cashier, where it is registered, like the first spine of the receipt in the "Statement of funds and services sold" , but already at the time of implementation.

Together with the finished product, the customer receives a warranty card.

Form BO-4 is used both when making an advance payment for an order, and when the subsequent form of payment.

The form is issued by the receiver under a carbon copy in triplicate when placing orders for dry cleaning, dyeing and repair work performed by dry cleaning enterprises. This form is used both for prepayment and for subsequent forms of payment and consists of three copies.

Order-order (form code according to OKUD 0790010) - the first copy - is sent to production to accompany the order, serves as the basis for writing off material assets and calculating wages to the executors of the order.

The receipt (form code according to OKUD 0790009) - the second copy - is handed over to the customer, confirms the fulfillment of the order, its cost when pre-paying for the order and after receiving the order remains with the customer. In addition, the receipt serves as the basis for assessing the quality of the provision of the service and contains a special coupon, which is torn off by the customer in case of unsatisfactory fulfillment of the order.

A copy of the receipt (OKUD form code 0790009) - the third copy of the form - is used to record revenue. With the subsequent form of payment, payment data is entered into all copies of the form when paying for the order, after which the third copy is transferred to the accounting department and serves control document to keep track of receipts and orders.

It should be noted that the mark on the issue of the completed order, confirmed by the customer's signature, is made on all copies of the BO-5 form.

When issuing rental items, as well as receiving money for the extension of the rental period, repairs, damage to rental items, and so on, the BO-6 form is used.

Obligation - a receipt (OKUD form code 0790016) - the first copy - is sent to the salon's filing cabinet, where it is kept until the rental items are returned. The tear-off spine of this copy is registered in the cumulative statement of receipt and delivery of proceeds and together with it is transferred to the accounting department.

A copy of the obligation - a receipt (OKUD form code 0790017) - the second copy - is given to the employer to confirm the leased items, pay the rental cost, and control surcharges and is returned to them at the time of the return of the rental items. On the reverse side of this copy, notes are made about payment for the extension of the term, additional payment for damage to rental items and their repair.

In the case of a repeated or subsequent surcharge, a number is issued, the number of which is affixed in the upper right part of the reverse side of the form.

When returning rental items, a copy of the obligation receipt remains with the customer. A note on the return of rental items is made both on the first and on the second copy of the form, and is confirmed by the signatures of the receiver and the client.

The issuance of rental items for hourly use is drawn up by a cash register in the BO-9 form with the issuance of a KKT check or a detachable part of the BO-11 (02) form to the customer. It is also possible to use the BO-3 form, depending on the mass of the service and the location of the rental point.

This form is used to register the services of pawnshops when issuing short-term loan(loans) secured by things or jewelry. The form is filled in by the controller (commodity specialist) in triplicate.

A pledge ticket (OKUD form code 0790019) - the first copy - is handed over to the pledger when things are pledged and received a loan. When the loan is repaid, this copy is returned in exchange for the items handed over, while the following are separated from it:

ü an order to the cashier, on the basis of which the cashier receives money from the pledger, issues it to him;

ü settlement coupon, on the basis of which the controller (commodity specialist) makes an entry in the deposit tickets registration log on the issue of things;

ü a voucher to the storeroom, on the basis of which he gives out things and removes them from safekeeping.

A note about payment and the date of redemption must be made by the cashier on all three coupons. The redemption and delivery of things are confirmed by the signature of the pledger on the security ticket.

A security ticket (OKUD form code 0790019) - the second copy - after filling out and separating the order at the cashier's office, is used to compile analytical accounting registers.

Inventory of things (OKUD form code 0790020) - the third copy of the form - must be kept together with things in the storeroom until they are redeemed by the pledger. Upon receipt of the coupon in the pantry, the storekeeper takes out the things to the controller. The inspector signs on the control coupon for receiving things, separates the control coupon from the inventory and hands it over to the storekeeper. The controller writes down the final amount of the ransom in the inventory and, together with the belongings, issues the inventory to the pledger.

Forms of the first and second copies of a security ticket may have a technological application, which may contain a description of settlements when accepting a pledge and when redeeming things (the number of days of the pledge, interest on the loan provided, payment for its use, storage fee). It can also be indicated agreed with the pledger starting price sales at auction and the end date of the grace period for the pledge. The reverse side of these forms may contain the text of the pledge agreement and the signatures of the parties.

Entries in all three copies of the form are made in pen or on a computer, corrections, erasures and additions are not allowed. All signatures on forms must be authentic.

To register the services of pawnshops when accepting things (or jewelry) for storage, form BO-8 is used, written out in triplicate by the controller (commodity specialist).

A safe receipt (OKUD form code 0790021) - the first copy - is issued to the depositor when things are accepted for storage. At the end of storage, the retained receipt is returned by the depositor, while the following parts are separated from it:

ü order to the cashier, which is the basis for the cashier to receive (issue) money from the deliverer;

ü settlement coupon, on the basis of which the controller (commodity expert) makes an entry in the register of retained receipts about the issue of things;

ü a voucher for the storeroom, on the basis of which the storekeeper issues things and removes them from safekeeping.

On all coupons, the cashier makes a note that the storage has been paid.

The delivery of things is confirmed by the signature of the deliverer on a safe receipt, which must be kept in a pawnshop for 5 years.

A safe receipt (OKUD form code 0790021) - the second copy of the form - after separating the completed order from it at the cashier's office serves as the basis for receiving payment for storage from the delivery person at the time of receipt of things. The same copy serves as the basis for the preparation of analytical accounting registers by the accounting department.

The inventory of things (form code according to OKUD 0790022) - the third copy - is filled in in the same way as the inventory of things of the BO-7 form.

The forms of the first and second copies of the safe receipt, as well as similar forms of the safe receipt of the BO-7 form, may have a technological application and the text of the storage agreement.

Entries in all copies of this form are made by pen or performed on a computer, corrections, erasures and postscripts are not allowed. All signatures on forms must be authentic.

Form BO-9 (form code according to OKUD 0790024) is issued in duplicate under a carbon copy and is used in the following cases:

ü for registration of all types of urgent and minor repairs, adjustments, adjustments, for which the warranty period is not established, and which are carried out in the presence of the customer, including at home (repair of shoes, sewing knitwear, vehicles, radio and television equipment, household appliances, repair of metal products and the like);

ü when performing photographic works with a contractual form of organization and stimulation of labor.

Please note that when using this form, the customer in mandatory a check must be issued cash register equipment or detachable part of "Talon" form BO-11 (02). In the column "Token number" of the BO-9 form, the number of the cashier's receipt or the number of the BO-11 (02) form is entered.

This form serves as the basis for drawing up material report to write off consumed materials, sold products, as well as for calculating wages to performers.

When placing individual orders for the repair and manufacture of jewelry from precious metals and stones, the BO-10DM form is used.

This form is filled in by the receiver in triplicate for a carbon copy.

Work order (OKUD form code 0790028) - the first copy - is transferred to production to accompany the order, is the basis for calculating wages for performers and writing off materials. This copy provides for the section "Name of work and surcharges", which reflects surcharges for affixing a sample, postage and other costs. Also on the first copy there is a special area for sketching.

The receipt (form code according to OKUD 0790027) - the second copy - is issued to the customer and is the basis for receiving the finished product and assessing its quality. When issuing a finished order, this copy is returned to the contractor.

A copy of the receipt (OKUD form code 0790027) - the third copy - is issued to the customer along with the finished order. This copy has a warranty card filled in by the contractor.

On all copies of the form, a mark is made about the issue of the completed order, which is confirmed by the signature of the customer.

Form BO-11 (01) "Production accounting sheet" (form code according to OKUD 0790030) is used to record hairdressing services for each performer in the male and female rooms, cosmetic, manicure and pedicure rooms.

The sheets are filled in daily by the master and are used to control the receipt of proceeds, pay salaries to performers, and also to write off the materials used. The cashier, after checking the accuracy of the record of the cost of services, puts his signature in the appropriate column. Production accounting sheets are subject to daily registration in the Cashier's Report.

In the event that a hairdressing salon works without a cash register, the master must fill out the BO-11 (02) "Ticket" form (OKUD form code 0790029). The detachable part of this form is given to the client, while the data of all coupons used for the change are recorded in the sheet of accounting for the production of each master in the column "Item number according to the price list". When using a cash register, the number of the cashier's receipt is entered in this column, while the BO-11 (02) form is not required.

Form BO-11 (02) "Ticket" is used for the provision of all types of personal services, where the BO-9 form is used, in the absence of cash registers.

The form is used when placing orders for laundry services in the preliminary, as well as in the subsequent form of payment.

The receiver fills out a carbon copy form in three copies, which are distributed in the following way:

Order-order (OKUD form code 0790032) - the first copy - accompanies the order for production. On the basis of this copy, material assets are written off and wages are calculated. The first copy contains a tear-off coupon, which is torn off in case of unsatisfactory execution of the order. If there is no tear-off coupon, the order is sent for re-execution. Upon receipt of the order, the customer evaluates the quality of the order and puts his signature on the back of the first copy.

The receipt (OKUD form code 0790031) - the second copy - is handed over to the customer and is a confirmation of the order and its value. After receiving the order, the receipt remains with the customer and serves as a guarantee document. This copy also contains a tear-off coupon, which is torn off in case of unsatisfactory execution of the order. The torn off coupon remains with the receiver together with the detachable coupon of the work order to control the repeated execution of the order. The receipt without a tear-off coupon is returned to the customer.

A copy of the receipt (OKUD form code 0790031) - the third copy - is used to record revenue. A copy of the receipt is sent to the accounting department and serves as a control document for accounting for receipts and orders.

This form is used in the manufacture of monuments, gravestones, fences and the like. The form can be applied for prepayment as well as for subsequent payment. The form is issued by the receiver in triplicate.

Work order (OKUD form code 0790312) - the first copy - serves to accompany the order to production, to write off material assets, for payroll. The first copy contains a tear-off coupon, which is torn off in case of unsatisfactory execution of the order. A work order without a tear-off coupon accompanies the order to production to eliminate defects. On the reverse side, in the case of an individual order, a sketch of the product is made, dimensions are affixed. When receiving an order, the customer evaluates the quality of the work and puts his signature on the back of the order.

The receipt (OKUD form code 0790311) - the second copy of the form - is handed over to the customer, is a confirmation of the order, its value and remains with the customer as a guarantee document after receiving the order. The warranty period is established by law and is indicated in the lower left corner above the tear-off coupon. In case of unsatisfactory fulfillment of the order, the coupon is also torn off the receipt. The tear-off coupon from the receipt and from the work order remain with the receiver to control the elimination of defects. On the reverse side of the receipt, in the case of an individual order, a sketch is made, the dimensions of the product are affixed.

A copy of the receipt (OKUD form code 0790311) - the third copy - is used for revenue accounting. After making all the necessary entries, a copy is sent to the accounting department and serves as a control document for accounting for receipts and orders.

Note!

In the subsequent form of payment, the data on the payment for the order is entered as a carbon copy in all copies of the order upon payment.

Form BO-13 (02) is used when placing orders for funeral services and only with a preliminary form of payment. This form is written out as a carbon copy in four copies, and the front side is filled in first, then the back side.

Order-order (OKUD form code 0790314) - the first copy - is at the agent of the funeral service. After completing the work and services, the customer signs on the reverse side, confirms the amount received from him.

A copy of the work order (form code according to OKUD 0790314) - the second copy of the form - goes into production.

The receipt (OKUD form code 0790313) - the third copy - is handed over to the customer and serves as a confirmation of the order and its value.

A copy of the receipt (OKUD form code 0790313) - the fourth copy - is used for revenue accounting.

If payment has been made by bank transfer, payment data is entered in the first, second and fourth copies of this form upon receipt of funds to the account of the funeral service. In the third copy, that is, in the receipt, the mark “paid” is made and certified by the agent of the funeral service.

For more details on the issues related to strict reporting forms, you can find in the book of CJSC "BKR-Intercom-Audit" " Forms of strict reporting».

BSO is a document confirming the receipt of funds in cash or non-cash (by card payment) from the client for the service provided. The strict reporting form is practically within the meaning of analogue, therefore, the company can choose what it will be more optimal for it to use - a document of this type or a cash register.

Concept and forms

A strict reporting form can be issued as individuals and individual entrepreneurs, which, in accordance with the law, are equated as consumers with citizens.

If the enterprise is a legal entity, then it cannot write out this document - they are cleared for cash. OKUN is a classifier of services for the population, which contains their list and full name. It is of an all-Russian character.

BSO includes various types of receipts, season tickets, transport tickets, outfits issued by the enterprise, coupons.

Forms approved at the legislative level, the use of which is mandatory:

1. For the provision of parking services - approved by the Ministry of Transport.
2. Forms with the name "Ticket", "Subscription" and "Excursion voucher" - from the Ministry of Culture.
3. For payment for veterinary services "Receipt" - in accordance with the Order of the Ministry of Finance of the Russian Federation.
4. In the work of pawnshops, the "Safe receipt" and "Pledge ticket" are used, which were approved by the Ministry of Finance of the Russian Federation.
5. Form "Tourist voucher", which was approved by Order No. 60n dated 09.07.2007.
6. BSO for various types of transport tickets and baggage receipts.

In accordance with the new rules of the legislation of the Russian Federation, by 01.07.2018 all organizations and individual entrepreneurs have switched to the new approved BSO.

According to Article 2 of the Federal Law No. 54, the procedure for approving the form of forms, their storage and destruction rules are established by the Government of the Russian Federation.

List of requisites:

The form can be issued in two forms - paper, then information about it is automatically entered into the database, and in electronic form, when data about the document is sent to email address recipient of services or via SMS notification.

The firm is obliged to issue SRF only if there is technical access to the necessary tools. The legislation provides for cases when the issuance of a document is possible only in paper form.

In case of cash payment, registration takes place in the following way:

1. Fill in the fields in the document by entering correct data. If some data is missing, the field should be left blank and a dash should be put in it. The signature has not yet been put.
2. Receive funds.
3. Arrange money in front of the client.
4. Sign the form.
5. Having announced the size of the change, transfer it along with the form.

By card payment:

1. Take the card.
2. Fill in SRF, without signature.
3. Carry out a payment transaction.
4. Sign.
5. Submit the card and document.

In accordance with the legislation of the Russian Federation, there is an exception for organizations and individual entrepreneurs that provide services to the population - they can replace a check and a cash register with a strict reporting form.

The legislation of the Russian Federation provides for the issuance of a cash or sales receipt. An authorized person who receives money as payment for services must issue the client either a cash register or a sales receipt.

The company that issues instead of a check must monitor the correct content of the document and its compliance with the legislation of the Russian Federation.

Replacement of a check can be carried out when settlements with the population are made using cash (when working with legal entities it is impossible to replace the check with a BSO), when the provision of services is carried out, and not the sale of goods, if the activity takes place in the chosen form - UTII or patent.

Sample and required details

Self-issued strict reporting documents must contain all the requisites and necessary data. The absence of a clause may result in it being invalidated.

Features of the new BSO

Federal Law No. 290 introduced many changes to the previous procedure for working with a document. The rules will come into force without fail in 2018 from July 1. In view of the changes, this kind of transformation will also affect the content of the document, its design. The document must contain certain information:

1. Who provides services: the name of the company (its TIN, address), data on the selected taxation system, the change in which the document is issued, the full name of the responsible authorized person carrying out the procedure.
2. About the nature of the payment being made- name and number assigned for the shift, payment characteristics - return or sale operation, name of the service provided, volume of service, price for 1 unit. and the total amount payable with VAT included, as well as the method of depositing funds (cash and non-cash).
3. Fiscal type information... The factory and registration number of the device, the fiscal type attribute, the fiscal information identification number, the transfer code, the address and the name of the OFD operator, as well as the QR code combination are indicated here.

The main innovation will be the technical implementation of fiscal accounting in the activities of organizations. The device intended for the release of such documentation consists of a drive (fiscal type), a print head and a module for Internet access. It is subject to mandatory registration with the Federal Tax Service Inspectorate.

The drive requires regular systematic replacement, and the new item requires registration in tax authority... This can be done on the Internet without a personal visit. For the transfer of data, the company must conclude an agreement with the OFD operator.

Accounting, storage, inspection, issue and write-off

To carry out accounting, the first thing you need to do is appoint a person responsible for issuing SRF... A liability agreement is concluded with him. In the presence of a specially assembled commission, he accepts the forms.

Both for individual entrepreneurs and for other enterprises of any form to record such documentation is created specific book... She must have correct design- stitched, with numbering, it must have the seals and signatures of the chief accountant, as well as the head of the company.

It is entered information on the receipt of forms and their issuance to authorized persons... In the presence of automated system you do not need to keep a book.

Documents of strict accountability issued from the printing house are contained either in a separate room, office, or in a special heat-resistant safe. They are filled in in duplicate. In one copy, they are issued only if there is a tear-off part, which remains with the seller.

The form will not be issued with corrections and corrections. The spoiled samples are supposed to be crossed out and applied to the ledger. Defective and second copies are kept 5 years, and then destroyed within a month after the inventory. Unused, but current forms do not have a shelf life. When writing off, a certain act is drawn up.

The write-off statement is recorded based on the results of the inventory of strict reporting documents, which is carried out at the same time with the cash register. Surplus or shortage may be identified based on the results of the check. To carry out the IP procedure, you must create special commission, after which the totals fit into the form INV-16.

Accounting BSO:

• Dt 10 Kt 60- accounting as part of goods and materials;
• Dt 19 Kt 60- VAT from the cost of strict reporting documents;
• Dt 68.1 Kt 19- the amount of VAT accepted for deduction;
• Dt 006- display of conditional evaluation upon purchase;
• Dt 20 (44) Kt 10- put into use;
• CT 006- the cost was written off.

Tax accounting BSO, VAT can be deducted:

• the amount of VAT is specified in the supplier's documents;
• an invoice has been received from the supplier;
• a document of this type is used in transactions that are already subject to VAT;
• information about the forms is recorded in the reporting documentation.

In the composition of which expenses to classify the costs of acquiring forms, the organization decides for itself, having previously fixed it in the accounting policy.