Strict reporting forms in 2021 rb

The concept of BSO

First, it’s worth understanding what a strict reporting form is. This is not a single document; this definition combines a number of primary documents that are drawn up when making payments to the buyer. Eg:

Travel documents.
Receipts.
Waybills, etc.

Moreover, companies can develop their own SRS, depending on the data that needs to be reflected. The main thing is to comply with several mandatory conditions and enter details, without which strict reporting forms cannot be dispensed with according to this and this law. As an example, the fact of mutual settlements should always be noted. More details about other parameters below.

Also, such specially designed forms of documents as:

Receipts for gross premiums, from pawn shops, for payment for veterinarian work, etc.
Tourist packages.
Movie tickets.
Tickets for public transport of any kind.

Write-off of BSO

The government, in the Regulations on Cash Payments, indicated the possibility of destroying damaged or incomplete BSO forms.

Required condition for writing off BSO:

Storage of documents for at least 5 years.
Participation in the procedure for the destruction of BSO members of the commission.
Drawing up an act on the write-off of damaged strict reporting forms.

When drawing up the described act of writing off BSO, you need to use the official sample of the act of writing off BSO. Commercial organizations and entrepreneurs can use the official sample or approve their own BSO write-off form. The correct act must indicate:

company name, address, tax identification number, telephone number, full name of management,
an indication of the financially responsible employee, members of the commission and details of the relevant order,
a list of strict reporting forms to be destroyed,
signatures of all persons involved,
date of manufacture of the form.

Pros and cons of BSO

The following advantages of such documents speak in favor of their use:

When working outside, it is easier to write out a form than to use a portable cash register.
BSO does not require registration with the tax authorities.

Previously, it was possible to record here the absence of the need to purchase a cash register, and therefore its annual maintenance. But now, by July 1, 2021, everyone will have automated calculation devices, so both points can be eliminated. Negative features:

Forms are used only when providing services to the public.
Printed BSOs are filled in manually, which is not very convenient when there are a lot of clients.
There are strict requirements for recording and storing such documents.
New batches of forms must be ordered on time and their quantity must be tracked.

Normative base

Order of the Ministry of Finance No. 52n dated March 30, 2015 “On approval of the forms of primary accounting documents and accounting registers used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines for their application"
Government Decree No. 359 of 05/06/2008 "On the procedure for making cash payments and (or) payments using payment cards without the use of cash register equipment"

Order of the Ministry of Finance No. 103n dated June 15, 2020 “On amendments to appendices No. 1–5 to the order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n”

IMPORTANT!

The new form of the act, approved by Order of the Ministry of Finance No. 103n dated June 15, 2020, which amended Appendices 1–5 to Order of the Ministry of Finance No. 52n dated March 30, 2015, is applied from September 27, 2021.

New rules for using BSO in 2021

Persons who had not previously used cash registers in their work were required to switch to settlements with cash registers from July 1, 2018. This applied to both individual entrepreneurs and legal entities.

Then, changes were made to the law, which can be read at the link above, replacing the date of the mandatory transition to cash registers - now it has moved to July 1, 2021. A clarification also appeared here that services that are issued with BSO should not concern catering used by individual entrepreneurs with staff or organizations.

Summarizing the above, we can come to the conclusion: BSO is applied according to the old rules only until July 1, 2021. After this date, all legal entities and individual entrepreneurs who have the ability to issue both checks and forms must issue the latter using an online device. This means that, like cash receipts, electronic BSOs will be in use from 2021.

Then, to issue a document in a new, digital format, new equipment or modernization of the old one will be useful. In the same form, without printing, the BSO will need to be submitted to the tax office and sent to clients.

This initiative is associated with the massive transfer of entrepreneurs to automated cash registers, because, for example, from 2021, all individual entrepreneurs, regardless of the taxation regime, had to purchase cash registers and use them for settlements with clients.

The task turned out to be not the easiest for entrepreneurs on simplified taxation, patent and UTII, because cash registers were not needed there at all. And if they somehow sorted out the simplified tax system and the patent and they still need online cash registers, then even the Supreme Court has not yet been able to resolve the disputes about UTII.

BSO storage

A specially equipped room is allocated for storing strict reporting forms. The BSO storage location is sealed (sealed) at the end of the working day.

It is best to store BSO in safes or in special rooms - this will avoid their theft or damage.

Each form must have a copy that is kept for five years.

The originals of strict reporting forms are also stored for at least five years.

Storage of BSO using automated systems

When registering BSO using an automated system, there is no need for all of the above operations when storing ordinary BSO. The automated BSO system must meet the criteria of clause 11. Decree of the Government of the Russian Federation No. 359 of 05/06/2008 (last edition of 04/15/2014).

These criteria include:

the ability to protect the system from unauthorized access;
the ability to identify and record transactions with BSO for 5 years;
the ability to save data on BSO in the speaker’s memory.

However, BSOs printed using an automated system, but damaged, should, by analogy with printing BSOs, be stored in the organization’s safe.

What is included in the form

The strict reporting form is developed in accordance with the conditions noted in Government Decree No. 359, which has been in force since 2008. By clicking on the link and reading paragraph 3, you can find a list of details that must be used in the preparation of the document. Requirements for BSO in 2021:

Name of the form depending on the type of service.
Document code consisting of 6 characters and its series.
Company name and address. In the case of an individual entrepreneur - his full name and registered address.
TIN.
Type of service, price.
How much was paid for it?
Date of the operation.
Details of the person who made the payment – full name and signature.
Information about the printing house where the form was printed - name, address and TIN.
Order number, circulation, year.

Once developed, the form should be approved in the company’s accounting policies. There is no need to register them with the tax office. Now the list of details has been expanded and added to it:

The tax system used by the seller. This is especially true for individual entrepreneurs.
Place and exact time of registration.
Accrued VAT.
Basic information about the online cash register, its serial number is especially important.
Data on how the calculation was carried out.
Client's phone number and email to send him information about the service.

After switching to online cash registers, the list may change again, so in July 2021 it is worth checking the relevance of this information. Sample BSO form at the link.

Details and features of strict reporting forms

Mandatory details of strict reporting forms are:

name of the document (indicating the six-digit number and series);
name of the organization (indicating the organizational and legal form);
last name, first name, patronymic - for an individual entrepreneur;
TIN;
location of the permanent executive body of the legal entity;
type and cost of service (in monetary terms);
payment amount;
date of document preparation (cash settlement);
last name, first name, patronymic and position of the person performing the transaction with his signature (seal);
other details (at the individual entrepreneur’s request).

BSO can be manufactured in two ways:

Typographical.
Using an automated system.

The BSO typographical document must contain information about the manufacturer: abbreviated name, location, tax identification number, order number, circulation and year of execution.

Each strict reporting form produced by printing is marked with the series and number of the document.

Procedure for registration of BSO

Some BSOs have a tearing part. Usually it has fields in order to duplicate the details that are already entered on the main form. And then, when a transaction is completed, the buyer will be given this stub in return as a simplified BSO. And if this does not happen, then this is equivalent to failure to issue a cash receipt, which is a serious violation of the purchase and sale procedure.

If the BSO does not have a spine, then it is duplicated after filling out and the first copy is given to the buyer. It is important to note here that the series and number of the sheet are not repeated according to Government Decree No. 359.

Recommendations for design are as follows:

The document is filled out immediately after the buyer has paid for the services.
It is important to check the completed form for errors, because nothing can be corrected; you will have to replace it and start over.
The number, series and name of the BSO are entered in a special accounting book.

The legislative framework

The writing off of strict reporting forms is regulated by law by Government Decree No. 359 of May 6, 2008. It describes all the nuances of the procedure. Also, recommendations for working with BSO are described in Order of the Ministry of Finance No. 52N dated March 30, 2015. These are the two main documents and should be referred to when you have questions about the topic.

The rules require that acts of this kind be kept for 5 years (or rather, their roots). Even if a mistake was made when filling out the BSO, it cannot be destroyed immediately. Once a document has been completed, it should automatically be stored until written off.

How is accounting carried out?

It is worth saying in more detail about the accounting book, because it is very important for recording the issuance of forms and monitoring them, because even damaged sheets are entered there. You can also attach an explanatory note with the reason for the damage.

The book itself does not have an established template, so in each organization it is formed independently, and then must be approved by the manager. The circulation of forms in the company is controlled by a special commission, which is appointed by the head. He also selects one responsible employee to issue forms and fill them out. The forms are stored in a safe, access to which should be as limited as possible. Moreover, the office with the safe is sealed by responsible persons for greater data safety.

The sheets inside the book are not only numbered, but also stitched together, and then sealed. They should contain the following information:

Full name of the form.
Its series and number.

When accepting already completed documents, the following procedure is carried out:

The number of forms is counted.
The details are verified with the accompanying documents.
An acceptance certificate is drawn up.
The act is certified by the signatures of the head of the organization in front of the commission members.
The forms are transferred for storage.

After the storage period has expired, the papers are destroyed, as reported in another act.

It is worth noting that individual entrepreneurs on the simplified tax system have the simplest rules for submitting reports, and they are only allowed to submit a declaration. But income and expenses are important information, using which you can calculate the tax base under the simplified tax system and other individual entrepreneur taxation systems. Therefore, they will also need this book, which the tax office can check.

Maintaining a book (journal) of strict reporting forms

As mentioned earlier, if strict reporting forms were printed, then maintaining a BSO accounting book is mandatory.

An individual entrepreneur or organization, in accordance with current legislation, has the right to independently develop a model of the BSO accounting book that is convenient for itself. The magazine needs to be stitched and don’t forget to number it. The responsible employee, manager and accountant of the organization sign the document and seal it.

Accounting in the BSO book is carried out by name, series and form number. The date of receipt of the forms (their quantity and details) is also indicated.

The regulations for maintaining a book (journal) for recording strict reporting forms are fixed at the local level by issuing an appropriate act (indicating the person responsible for maintaining the journal).

The manager and employee sign a liability agreement. The individual entrepreneur (manager) undertakes to create conditions for the safety of the BSO.

BSO issued using automated systems do not require maintaining an accounting book. Access to the system should be limited. In this case, each form must have a series and number.

Responsibility

Since strict accounting of strict reporting forms is maintained, it is easy to guess that there are also penalties for violations of the archiving or registration procedure. Moreover, supervision of these forms is carried out by the Federal Tax Service.

So inspectors are usually provided with:

Account book.
Information from the electronic system about how many forms have been issued.

Fines, according to Article 14.5 of the Code of Administrative Offenses of the Russian Federation, are provided for:

Registration violations.
Incorrect use of BSO.
Failure to issue them to clients.

They involve sanctions in the form of payments to the state:

Individual entrepreneurs and the heads of the organization must pay from 3 to 4 thousand rubles to the treasury.
For legal entities – from 30 to 40 thousand rubles.

If the procedure and terms for storing the forms are violated, then, according to Article 15.11 of the Code of Administrative Offenses of the Russian Federation, individual entrepreneurs or company managers will pay a fine of 2 to 3 thousand rubles.

It is also necessary to familiarize yourself with Article 120 of the Tax Code of the Russian Federation, on fines for violations of work with primary documents.

Strict reporting forms are not convenient for all legal entities and individual entrepreneurs, but now they can be issued online, like cash receipts, which may be a good solution. Many people conduct their business via the Internet and use many digital forms of documents, so the transfer of BSO and cash receipts into electronic form was a matter of time. And the fact that forms can still be used to replace checks will please those who are used to them.

BSO inventory

Inventory of forms is carried out within the time frame for conducting an inventory of cash in the cash register.

When checking for the proper use of the BSO, the following is checked:

presence of the seal of the organization (IP) and the signature of the chief accountant (IP) on the covers (pasted on sheets of books) of used books with receipts (bound forms),
availability of copies of the BSO or their spines,
lack of fixes
compliance of the amounts indicated in the copies (the spines of documents) with the amounts reflected in the cash book.

New KOSGU code

In accordance with the Procedure for applying the classification of operations of the general government sector, approved by Order of the Ministry of Finance of the Russian Federation dated November 29, 2017 No. 209n (hereinafter referred to as Procedure No. 209n), from January 1, 2021, costs for the acquisition (production) of strict reporting forms are included in subarticle 349 “Increase in cost other material stocks of single use" (previously - under subarticle 226 "Other works, services") of KOSGU.

Thus, the application of the new sub-article assumes that BSO are objects of material reserves, while Instruction No. 157n, on the contrary, excludes them from the composition of material reserves.

Under what conditions are BSO subject to destruction?

The organization has the right to destroy any of the strict reporting forms only if its five-year storage period has expired. In addition to this, the organization should not conduct an inventory.

According to existing legislation, writing off strict reporting forms is only possible if the inventory was carried out more than a month ago. However, it is precisely the fact of conducting an inventory in practice that serves as the starting point for writing off the stubs of strict reporting forms that have expired.

Accounting for BSO according to Instruction No. 157n

According to paragraph 118 of this instruction, strict reporting forms do not apply to inventories. To account for such objects, Instruction No. 157n provides for an off-balance sheet account 03 “Strict reporting forms”, which records the SSBs kept by the institution and the strict reporting forms issued within the framework of the institution’s economic activities (forms of work books, inserts to them, certificates, diplomas, certificates, forms of certificates of incapacity for work, receipts and other strict reporting forms) (clause 337). The list of documents that relate to strict reporting forms is established by the institution as part of the formation of accounting policies.

Forms are reflected on off-balance sheet account 03 in the context of persons responsible for their storage and (or) issuance, storage locations in the conditional valuation “one form - 1 ruble,” and in cases established by the institution as part of the formation of accounting policies: at the cost of their acquisition.

Disposal of strict reporting forms from account 03 is carried out upon their registration (issuance), transfer to another legal entity responsible for their registration (issuance), as well as in connection with the identification of damage, theft, shortage, or a decision to write them off (destruction). Forms are written off on the basis of an act (transfer-acceptance act, write-off act) at the cost at which they were previously accepted for off-balance sheet accounting.

Accounting for strict reporting forms

An individual entrepreneur (or the head of an organization) enters into a liability agreement with an employee who will be responsible for receiving, storing, recording and issuing document forms and accepting cash from the public.

Received document forms must be accepted by the responsible employee in the presence of a commission formed by the individual entrepreneur (head of the organization).

The compliance of the quantity, numbers and series of forms with the data specified in the accompanying documents is subject to verification.

After this, an acceptance certificate is drawn up. It is approved by the individual entrepreneur (the head of the organization) and is the basis for accepting documents for registration. Information about the received BSO forms should be entered into a special “Registration Book of Strict Reporting Forms.”

Please note that there is no unified BSO accounting book and therefore the individual entrepreneur (organization) draws up a register of strict reporting forms at its own discretion.

All pages of the accounting book of strict reporting forms must be laced and numbered.

The employee responsible for maintaining the book, as well as the accountant and the head of the organization, put their signature on the document (and a seal, if available).

The ledger of strict reporting forms reflects all movements of the forms:

admission;
disposal;
write-off

The above procedure for accounting for BSO is relevant for strict reporting forms printed in a typographical way. If the BSO was prepared using an automated system by the organization itself (IP), then there is no need to keep a log of strict reporting forms. The system itself records and takes into account everything.

Accounting for BSO according to clarifications of the Ministry of Finance

When issuing strict reporting forms from a warehouse within the framework of the economic activity of an institution to a financially responsible person (forms of work books, inserts for them, certificates, diplomas, licenses, certificates, forms of certificates of incapacity for work, receipts and other forms of strict reporting), they are taken into account in off-balance sheet account 03 until the moment of their registration (transfer) for their intended purpose or write-off.

According to officials, BSO should be taken into account on the balance sheet until they are registered (transferred) for their intended purpose or written off. The same rules for off-balance sheet accounting of BSO are still in effect on the basis of clause 337 of Instruction No. 157n. At the same time, by virtue of this norm, institutions need to decide at what cost to keep off-balance sheet accounting of BSO: in a conditional valuation or at the cost of purchasing the forms. Your decision must be consolidated in the accounting policy.

Example 1.

– 385 receipts were issued to recipients of services, as evidenced by the submitted tear-off parts of the receipts;

– 15 receipts were damaged during registration.

Based on this report, an act of writing off receipts in the amount of 400 pieces was drawn up. According to the accounting policy of the institution, strict reporting forms are accepted for accounting at the cost of acquisition. The cost of used forms is included in the cost of paid services provided as part of direct costs.

In the library's accounting records, these transactions will be reflected as follows:

Contents of operation

Debit

Credit

Amount, rub.

Produced receipt forms were accepted into the warehouse

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Samfira [email hidden]

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#831[921920] May 8, 2021, 9:26 am

Svet wrote:
Samfira wrote:
Can anyone explain clearly whether I am reasoning correctly: we received the forms: D.10 Kr.60 100 rubles (1 piece for 1 rub.) + D.006 100 pieces. Issued at the beginning of the month according to the invoice: D.44 Kr.10, for example, 10 rubles (10 pcs.). On what basis do we write off forms to account 44??? During the month, 9 forms were used up and 1 was damaged: Kr.006 9 pcs act for writing off used forms We draw up a register on the damaged form and write it off from 006. On what basis do we write it off??? A report on damaged items is drawn up after verification; as I understand it, it cannot be written off based on the register. Further, if this form is not attributed to the guilty person, then it must be written off as non-operating expenses in accordance with paragraph 24 of Instruction No. 196. But we have already written it off to 44 upon transfer, which means: D.44 Kr.10 -1 rub (1 piece) D.91 or 90.10 Kr.10 which is the right debit account to choose here??? The instructions say that debit 92 “non-operating income and expenses.” We don’t count 92, then which one: 91 or 90??? And what to do with VAT, restore it or not. In the responses from the Inspectorate of Taxes it is written that it is not necessary, because written off as expenses, but we should write off the damaged forms as non-operating expenses, that is, not as expenses. Then what happens, you need to restore???

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mamonty [email hidden] RB, Minsk

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#832[921922] May 8, 2021, 9:50

Samfira wrote:
Svet wrote:
Samfira wrote:
Can anyone explain clearly whether I am reasoning correctly: we received the forms: D.10 Kr.60 100 rubles (1 piece for 1 rub.) + D.006 100 pieces. Issued at the beginning of the month according to the invoice: D.44 Kr.10, for example, 10 rubles (10 pcs.). On what basis do we write off forms to account 44??? During the month, 9 forms were used up and 1 was damaged: Kr.006 9 pcs act for writing off used forms We draw up a register on the damaged form and write it off from 006. On what basis do we write it off??? A report on damaged items is drawn up after verification; as I understand it, it cannot be written off based on the register. Further, if this form is not attributed to the guilty person, then it must be written off as non-operating expenses in accordance with paragraph 24 of Instruction No. 196. But we have already written it off to 44 upon transfer, which means: D.44 Kr.10 -1 rub (1 piece) D.91 or 90.10 Kr.10 which is the right debit account to choose here??? The instructions say that debit 92 “non-operating income and expenses.” We don’t count 92, then which one: 91 or 90??? And what to do with VAT, restore it or not. In the responses from the Inspectorate of Taxes it is written that it is not necessary, because written off as expenses, but we should write off the damaged forms as non-operating expenses, that is, not as expenses. Then what happens, you need to restore???

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Sometimes I don't believe myself

Samfira [email hidden]

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#833[921924] May 8, 2021, 10:03

mamonty wrote:
Samfira wrote:
Svet wrote:
Samfira wrote:
Can anyone explain clearly whether I am reasoning correctly: we received the forms: D.10 Kr.60 100 rubles (1 piece for 1 rub.) + D.006 100 pieces. Issued at the beginning of the month according to the invoice: D.44 Kr.10, for example, 10 rubles (10 pcs.). On what basis do we write off forms to account 44??? During the month, 9 forms were used up and 1 was damaged: Kr.006 9 pcs act for writing off used forms We draw up a register on the damaged form and write it off from 006. On what basis do we write it off??? A report on damaged items is drawn up after verification; as I understand it, it cannot be written off based on the register. Further, if this form is not attributed to the guilty person, then it must be written off as non-operating expenses in accordance with paragraph 24 of Instruction No. 196. But we have already written it off to 44 upon transfer, which means: D.44 Kr.10 -1 rub (1 piece) D.91 or 90.10 Kr.10 which is the right debit account to choose here??? The instructions say that debit 92 “non-operating income and expenses.” We don’t count 92, then which one: 91 or 90??? And what to do with VAT, restore it or not. In the responses from the Inspectorate of Taxes it is written that it is not necessary, because written off as expenses, but we should write off the damaged forms as non-operating expenses, that is, not as expenses. Then what happens, you need to restore???

The write-off of strict reporting forms from the accounts of financially responsible persons (writing off of specific series and numbers of forms) is reflected by commercial organizations and individual entrepreneurs maintaining accounting records - according to the expense of off-balance sheet account 006 “Strict reporting forms”. In accounting, this operation (damaged inventory items) is reflected by the entry: Debit 90-10 “Other expenses for current activities” – Credit 10 “Materials”. Thanks for answering. And when you hand over the forms to the responsible executor, you write them off as 44,20,26, and if he spoils them, then you reverse the entry and write them off as 90-10??? Yes, as for documents and postings: tn D10-K60(76), D18-K60(76), D006(warehouse), commissioning certificate D20(44)-K10, D006(mol)-K006(warehouse), certificate for write-off of used BSO K006 (mol), act for writing off damaged, canceled K006 (mol), D10-K60 (76) reversal, D90.10-K10 I do not recover VAT Thank you very much!!! Is it possible, instead of a commissioning act, to make a regular act for writing off materials? Will this be some kind of significant mistake, because it is not really written anywhere on what basis to write them off. And one more thing, in the receipt and expenditure book you reflect only the receipt from Belblankoizdat and issuance to the responsible executor, or do you also indicate acts for writing off used/damaged? Just by reading the forum, I realized that many simply indicate received and transmitted, but why then in the book are the columns damaged, unused, used, etc.?

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arinkai [email protected] Gomel

Wrote 1856 messages Write a private message Reputation: 130

#834[921928] May 8, 2021, 10:34

Samfira wrote:
Thank you very much!!! Is it possible, instead of a commissioning act, to make a regular act for writing off materials? Will this be some kind of significant mistake, because it is not really written anywhere on what basis to write them off. And one more thing, in the receipt and expenditure book you reflect only the receipt from Belblankoizdat and issuance to the responsible executor, or do you also indicate acts for writing off used/damaged? Just by reading the forum, I realized that many simply indicate received and transmitted, but why then in the book are the columns damaged, unused, used, etc.?

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Samfira [email hidden]

Wrote 685 messages Write a private message Reputation:

#835[921931] May 8, 2021, 10:42

arinkai wrote:
Samfira wrote:
Thank you very much!!! Is it possible, instead of a commissioning act, to make a regular act for writing off materials? Will this be some kind of significant mistake, because it is not really written anywhere on what basis to write them off. And one more thing, in the receipt and expenditure book you reflect only the receipt from Belblankoizdat and issuance to the responsible executor, or do you also indicate acts for writing off used/damaged? Just by reading the forum, I realized that many simply indicate received and transmitted, but why then in the book are the columns damaged, unused, used, etc.?

Of course, the write-off is reflected, both used and damaged (in 1C, the book is filled out automatically, the write-off act is indicated). In addition to the invoice, when transferring it to the responsible executor, I make an act of writing off materials on the BSO (for writing off from 44) Thank you. That is, if I understood you correctly, then in the book you reflect both the write-off of damaged and the write-off of used BSO from the responsible executor? Sorry for the stupid question, but do you indicate the acts for writing off those for which you write off to 44 and 90-10 or those for which you write off from 006???

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metja [email hidden]

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#836[921956] May 8, 2021, 2:13 pm

Good afternoon I’m reading the forum and questions arise again: 1) if the BSO is taken into account on the account. 10, is written off monthly as expenses on the 01st day (44-10) and from 006 account. on the 30th, then we should include all BSO and damaged ones in the “commissioning” document? and then we make a reversal for the spoiled ones, and do as it is written in the instructions: “24. Deregistration of damaged and (or) canceled strict reporting forms due to malfunction of software products and office equipment, refusal of customers to purchase goods, incorrectly submitted data for filling out the form, as well as various emergency circumstances (fire, flood, utility network failure and others ) that occurred during the storage of forms before they were transferred by the financially responsible person to the responsible executors, is reflected in the following accounting entries: for commercial organizations and individual entrepreneurs maintaining accounting records - in the debit of account 92 “Non-operating income and expenses” and the credit of account 10 “Materials”; simultaneously writing off specific series and numbers of forms - according to the expense of off-balance sheet account 006 “Strict reporting forms”; 2) It follows that if there are damaged BSOs, you need to use 90.10-10. And at this moment the question arises with the restoration of VAT. I'm completely confused..... I want to draw the moderator's attention to this message because:

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Samfira [email hidden]

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#837[921960] May 8, 2021, 2:49 pm

metja wrote:
Good afternoon I’m reading the forum and questions arise again: 1) if the BSO is taken into account on the account. 10, is written off monthly as expenses on the 01st day (44-10) and from 006 account. on the 30th, then we should include all BSO and damaged ones in the “commissioning” document? and then we make a reversal for the spoiled ones, and do as it is written in the instructions: “24. Deregistration of damaged and (or) canceled strict reporting forms due to malfunction of software products and office equipment, refusal of customers to purchase goods, incorrectly submitted data for filling out the form, as well as various emergency circumstances (fire, flood, utility network failure and others ) that occurred during the storage of forms before they were transferred by the financially responsible person to the responsible executors, is reflected in the following accounting entries: for commercial organizations and individual entrepreneurs maintaining accounting records - in the debit of account 92 “Non-operating income and expenses” and the credit of account 10 “Materials”; simultaneously writing off specific series and numbers of forms - according to the expense of off-balance sheet account 006 “Strict reporting forms”; 2) It follows that if there are damaged BSOs, you need to use 90.10-10. And at this moment the question arises with the restoration of VAT. I'm completely confused...

the consultant writes: “The disposal of forms that are damaged and (or) canceled for various reasons (due to emergency circumstances, the fault of responsible persons, etc.) is not recognized as subject to value added tax (clause 1 of Article 93 of the Tax Code )"

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Samfira [email hidden]

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#838[921961] May 8, 2021, 2:53 pm

I have one more question: If, when transferring it to the contractor, we write off the BSO at 44, for example, 10 pieces, he spoils 1 piece, we reverse it and write it off at 90-10. Then it turns out that we will have an act for writing off 10 pieces and then 1 more piece, i.e. only 11 pieces. This is not true in the end. Damn, some BSO, but a lot of questions. I want to draw the moderator's attention to this message because:

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mamonty [email hidden] RB, Minsk

Wrote 2919 messages Write a private message Reputation: 458

#839[921963] May 8, 2021, 16:09

Quote:
1) if BSO is taken into account on the account. 10, is written off monthly as expenses on the 01st day (44-10) and from 006 account. on the 30th

I write off expenses not monthly, but when I issue forms to MOL (D20-K10 10 pcs). The same date also applies to wiring D006mol-K006 (10 pcs). My 1C itself makes both entries in the commissioning document. And on the last day of the month, write-off of used ones (K006mol 9 pcs) and write-off of spoiled ones (K006mol 1 pcs, D20-K10 reversal, D90.10-K10) Total for account 006 MOL: D006mol 10 pcs, K006mol 9+1=10 pcs

Samfira wrote:
I have one more question: If, when transferring it to the contractor, we write off the BSO at 44, for example, 10 pieces, he spoils 1 piece, we reverse it and write it off at 90-10. Then it turns out that we will have an act for writing off 10 pieces and then 1 more piece, i.e. only 11 pieces. This is not true in the end. Damn, some BSO, but a lot of questions.

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Sometimes I don't believe myself

Samfira [email hidden]

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#840[921965] May 8, 2021, 16:33

mamonty wrote:
Quote:
1) if BSO is taken into account on the account. 10, is written off monthly as expenses on the 01st day (44-10) and from 006 account. on the 30th

Samfira wrote:
I have one more question: If, when transferring it to the contractor, we write off the BSO at 44, for example, 10 pieces, he spoils 1 piece, we reverse it and write it off at 90-10. Then it turns out that we will have an act for writing off 10 pieces and then 1 more piece, i.e. only 11 pieces. This is not true in the end. Damn, some BSO, but a lot of questions.

you mixed all the bills in one pile for account 10 D10-K60 10 pieces arrived D20-K10 10 pieces were put into operation used account forms 10 do not touch the damaged form with 20 (44) is reversed and immediately sent to 90 D20 K10 1 piece reversed D90 .10 K10 1 piece Total D10 10 pieces, K10 10-1+1=10 pieces Well, everything seems clear... but could you also tell me: do you enter data on damaged and used invoices in the receipt and expenditure book? Or was it only received from Belblankoizdat and transferred to the responsible executor?? It’s just that if an act for writing off damaged BSO according to the instructions is drawn up after a tax audit, then what document should be indicated in the book?

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How have the rules for preparing primary accounting documents changed in 2021?

Rubric “Enterprise Economics. Management strategy and tactics"

E.A. Goroshko, tax consultant, auditor of Auditorskiy LLC

PROCEDURE FOR INTRODUCING CORRECTIONS TO PRIMARY ACCOUNTING DOCUMENTS AND ACCOUNTING REGISTERS

On January 1, 2021, Resolution of the Ministry of Finance of the Republic of Belarus dated August 10, 2018 No. 58 “On certain issues of documenting business transactions, introducing additions and changes to certain resolutions of the Ministry of Finance of the Republic of Belarus” (hereinafter referred to as Resolution No. 58) came into force.

It sets out the procedure for making corrections to primary accounting documents (hereinafter referred to as PUD) (Table 1).

TABLE 1

The procedure for making corrections to the PUD

Type of PUD

Procedure for making corrections

Legal norm

Not being strict reporting forms (hereinafter referred to as BSO) PUD:

· the forms of which are established by law (according to the list approved by Resolution of the Council of Ministers of the Republic of Belarus dated March 24, 2011 No. 360 (as amended on September 30, 2011));

· developed by the organization independently

The correction is made to all copies of the PUD by crossing out the incorrect entry with a thin line and writing over the crossed out the correct entry so that the crossed out can be read, indicating:

· position(s), surname(s), initials and signature(s) of the person(s) who made the correction

Subclause 1.1 of Resolution No. 58

PUDs that are BSO

The correction is made to all copies of the PUD and is made using methods that make it possible to establish the date, the basis for the correction and the person who carried it out.

Correction of erroneous entries is carried out by crossing out with a thin line the incorrect amounts, the text and the inscription above the crossed out corrected entries, the text and the amount of the entries so that the crossed out can be read.

At the same time, the person who made the correction makes the clause “Corrected” indicating the date, basis for the amendment , position (positions), surname and initials of the person who made it

Clause 4 of the Instructions on the procedure for using and accounting forms of strict reporting, approved by Decree of the Ministry of Finance of the Republic of Belarus dated December 18, 2008 No. 196 (hereinafter referred to as Instruction No. 196); subp. 1.1 Resolution No. 58 *

PUD, the forms of which are approved by the National Bank of the Republic of Belarus

The procedure for making corrections is determined by the National Bank of the Republic of Belarus

Part 3, clause 8, art. 10 Law of the Republic of Belarus dated July 12, 2013 No. 57-Z “On Accounting and Reporting” (as amended on July 17, 2017; hereinafter referred to as Law No. 57-Z)

This material is published partially. The full material can be read in the magazine “Planning and Economic Department” No. 1 (187), January 2021. Reproduction is possible only with the written permission of the copyright holder.

If the form is damaged

A damaged form, contrary to popular belief, cannot be destroyed immediately. By law, it is stored in the same way as the spines of existing BSOs, for 5 years. It is also recorded in the organization's books. This is necessary to maintain chronological order, create and maintain a system in the document flow of strict reporting forms.

Thus, this action is enshrined in law for a reason. Any randomly taken strict reporting form from registration documents no older than 5 years must be available for study.

The head of the organization is responsible for filling out the act of writing off strict reporting forms. However, in most cases, he delegates these responsibilities to his employees. This could be a personnel officer, accountant or any other employee. The main thing is that this functionality is included in the employee’s employment contract.

When can the fine be reduced and punishment avoided?

Even if a fine for failure to issue a BSO (or failure to use a cash register) was imposed if there were compelling reasons for it, judges can mitigate the punishment by reducing the amount of the monetary penalty or not applying it at all. The most significant mitigating circumstance in this situation is the initial bringing of a company or individual entrepreneur to the appropriate type of administrative liability. For example, the arbitrators, making a resolution of the Federal Antimonopoly Service of the North-Western District dated 05/07/2007 No. A56-11958/2006, considered it possible to reduce the amount of penalties imposed on the company from 35,000 to 30,000 rubles.

Judges may treat a violator of cash discipline favorably and release him from administrative liability also if the violation is considered minor. Most often, this happens when the amount that should have been recorded in the unissued document is small, and a legal entity or entrepreneur is held accountable for the first time (Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated August 26, 2008 No. A28-3765/2008-144/14).

Another point that should be taken into account: the period during which punishment can be imposed is enshrined in Art. 4.5 Code of Administrative Offences. According to this norm, a decision to impose an administrative penalty cannot be made if more than 2 months have passed from the date of the violation.

And the last nuance that will help you avoid punishment: according to Art. 7 of Law No. 54-FZ, the supervisory function of the use of cash register and cash register systems by business entities is assigned to the tax authorities. At the same time, only certain employees of the Federal Tax Service can draw up protocols in case of detection of violations and impose liability (Article 23.5 of the Code of Administrative Offenses of the Russian Federation):

Head of the Federal Tax Service of the Russian Federation and his deputies;
heads of inspections of constituent entities of the Russian Federation and their deputies;
heads of city and district branches of the Federal Tax Service.

If the protocol is drawn up by another official, the violator may be exempt from administrative liability (Resolution of the Federal Antimonopoly Service of the Moscow District dated April 30, 2004 No. KA-A40/3113-04).

Can tax authorities conduct test purchases?

In order to bring the violator to justice, the violation must be identified. But can Federal Tax Service employees do this? For a long time, judges did not have a common opinion as to whether tax authorities had the right to carry out test purchases. A little history. In 2008, the Supreme Arbitration Court came to the conclusion that Federal Tax Service inspectors do not have the right to do this, since test purchases (called test purchases in the law) are recognized as operational investigative measures (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated September 2, 2008 No. 3125/08). But tax authorities do not have the right to implement them. Evidence obtained in violation of the law cannot be taken into account. The federal arbitration courts armed themselves with similar explanations from the Supreme Arbitration Court, massively canceling fines for non-compliance with cash discipline.

A little later, the Supreme Court of the Russian Federation (resolution No. 46-AD09-1 dated July 24, 2009) expressed the exact opposite opinion: control over the use of cash registers and the issuance of cash documents is entrusted to tax authorities in accordance with Art. 7 of Law No. 54-FZ of May 22, 2003, the provisions of which do not prohibit Federal Tax Service employees from conducting test purchases; therefore, they have the right to carry them out.

And in mid-2021, the same position was confirmed by the Presidium of the Supreme Court (review of judicial practice of the Supreme Court of the Russian Federation No. 2 (2015)), explaining that the provisions of the law of August 12, 1995 No. 144-FZ are not applied to the performance of cash settlements by employees of the Federal Tax Service as part of a test purchase “On operational intelligence activities,” which means that such an event is not operational intelligence activity. The judges also focused on the fact that the test purchase report drawn up by the tax authorities is evidence when considering cases of imposition of liability under Art. 14.5 Code of Administrative Offenses of the Russian Federation.

For other types of audit activities, see the material “Tax audit - what is it and what is the procedure?”

Can an employee of a company or individual entrepreneur be held liable?

According to Art. 2 of Law No. 54-FZ of May 22, 2003, only organizations or individual entrepreneurs are required to use cash register equipment (or BSO). What does this mean? The fact that the legislation does not provide for the obligation of an individual - an employee of a company or individual entrepreneur (for example, a cashier) to issue a BSO or a cash receipt. Such an obligation is assigned to the employee exclusively by employers on the basis of the relevant provisions of the employment contract concluded between the employee and the legal entity (or individual entrepreneur).

Thus, only the employer can be held liable for failure to issue BSO, since in this situation his employee performs actions on the basis of an employment contract, but is not a party to the purchase and sale agreement (letter of the Federal Tax Service dated June 13, 2006 No. MM-6-06/ [email protected] ). However, this fact does not prevent the employer from demanding compensation from his employee for losses if they were caused through his (the employee’s) fault.

Read about the financial liability of the employee and the employer in the article “Financial liability of the parties to an employment contract.”