Book of accounting of strict reporting forms (SSR) in 2021. Download sample filling and form according to OKUD 0504045

The book of accounting of strict reporting forms is a mandatory register for all organizations maintaining accounting records.

The approved form of the book is officially called the Book of Accounting for Strict Accountability Documents. Organizations and individual entrepreneurs use it when it comes to SSR. However, if we try to find the form of this register approved for use, we will find the following:

OKUD form 0504045, approved. by order of the Ministry of Finance of Russia dated March 30, 2015 N 52n;
OKUD form 0504819, approved. minutes of the GMEC meeting dated June 29, 2001 N 4/63-2001.

So it turns out that virtually all commercial organizations and individual entrepreneurs use not the Book of Registration of Strict Reporting Forms, but the Book of Registration of Strict Reporting Documents.

The question arises whether the decisions of the State Interdepartmental Expert Commission on cash registers are mandatory. It turns out yes. This is explained by the Ministry of Finance in a letter dated January 10, 2014 N 03-01-15/203.

Let's figure out what strict reporting forms are: how to keep records of BSO?

Who has the right to work without using a cash register?

The legislation limits the range of organizations that have the right to operate without the use of cash register equipment, but it is still quite wide. In particular, the following can carry out activities without using a cash register:

individual entrepreneurs,
enterprises providing services to the population
companies organizing meals in schools, trading in kiosks, accepting glass containers, selling non-food products at markets, exhibitions, fairs, etc.

If an organization has exercised the right to work without cash register equipment, it must use strict reporting forms.

How long is it stored?

When storing receipts and accounting journals, it is necessary to ensure that the documentation is protected from damage or loss. Only authorized persons have access to such documents. At the end of the working day, the place where the primary documentation is left is sealed and sealed.

There is a special procedure for storing used sheets and magazines. In accordance with the law, strict reporting forms are stored for at least 5 years. Consequently, the storage period for the Accounting Book will also be 5 years.

Documents transferred to the archive are stored in special sealed bags. When the 5-year period comes to an end, the papers must be destroyed. First, an act on their write-off is prepared. The document is drawn up in the presence of the appointed commission. After the forms are destroyed, a write-off entry is made in the Accounting Book.

The procedure for storing unused SSBs and the accounting journal corresponds to the form of safety of cash or securities. To protect against theft, a special room or safe is allocated, which is sealed at the end of the working day. Copies of used forms must be archived within the period established for primary documents.

The storage period for the journal is not clearly established by law. An enterprise can independently determine the storage period and fix it in its accounting policies. The archiving time cannot be less than the period established for the BSO. Primary accounting documents must be preserved for at least 5 years.

What are forms and what are they for?

Strict reporting forms mean receipts that certify the receipt of funds from individuals. Each form always has two copies :

one after filling is given to the client,
the second remains in the organization.

The forms are relevant only for cash payments; for non-cash transfers, the use of such forms is impossible, as in relations between legal entities.

At their core, forms are an alternative to a cash receipt. At the same time, the use of forms is most interesting for small companies, since they allow them to save money spent on the purchase and maintenance of cash register equipment.

Forms are usually purchased in specialized stores, developed by organizations independently, or printed in printing houses in certain editions. All forms are included in the circulation in a certain chronology, numbered and registered in the accounting book.

What are BSOs?

They are used for settlements in the process of providing services and within the enterprise. Such forms can be considered as an alternative to a cash register and more. They cannot be used when paying for goods.

Strict reporting forms

The provision of services by the enterprise can be provided only by bank transfer. Such documents apply only if services are provided to individuals.

For some types of activities, forms are fixed in regulations, for most others this is not the case. It is important that the form contains the required details.

You cannot print the forms yourself on a computer (you can only do so if certain rather complicated conditions are met); in fact, they can only be obtained at a printing house. Usually this does not pose any problems.

It is believed that such forms can only be used for those services that are contained in the OKUN list. But this is a controversial point of view. There are often discussions on this topic.

What to put in the book

This document contains all information regarding the forms, including their receipt (purchased or printed) and consumption (used for their intended purpose or damaged, unreliable, written off).

Representatives of some organizations mistakenly believe that information on the receipt and expenditure of funds, including specific amounts, must be entered into the form book. This is wrong.

This includes only data on the movement of forms (receipt at the printing house, registration of printed internal templates, issuance to financially responsible employees, etc.) and their quantity.

And everything related to the money received from their use is entered into another document - a book of income and expenses.

How are they used?

Legislation allows entrepreneurs and organizations to both use standard BSO forms and create them themselves. The standard form contains everything you need for proper formatting, so we recommend using it. However, nothing prevents you from creating it yourself. To do this, the document must indicate the following points:

Full document name, series and number.
Full name of the company (LLC), full name of the individual entrepreneur.
For companies - legal address.
Individual tax number for individual entrepreneurs or LLCs.
Type of service provided or name of product.
The cost of a service or product (each item separately and the total amount).
Payment amount.
The date the BSR was compiled or the transaction was completed.
Full name of the individual entrepreneur or employee who is responsible for such operations.
Wet printing (if available), other types of details.

This form can be ordered from a printing house. If printing is carried out in a printing house, then the paper must also contain information about the order:

Circulation, year of issue.
TIN and name of the printing house.
Printing house address and order number.

Forms can also be produced using so-called “automated systems,” but the problem is that a regular printer cannot be used for this. The Russian Ministry of Finance puts forward the following requirements for automated systems:

Protection of equipment from unauthorized use by third parties.
Storing the series and number of the BSO form.
Recording and identification of actions performed with BSO for 5 calendar years.

The book is bound and signed, the pages are necessarily numbered

In fact, only printing houses fall under these requirements - there are practically no automated systems in Russia that meet such requests. Forms printed in the printing house are handed over to the responsible employee before the commission. Acceptance is carried out by the financially responsible person appointed by the relevant order for the enterprise on the day the documents are received. The order also indicates the chairman and members of the commission; it is signed by the individual entrepreneur or the head of the LLC. After this, a procedure is carried out for reconciliation with invoices upon receipt (you need to count the exact number of forms and check their series numbers). Upon completion of acceptance, an act is drawn up, on the basis of which they are registered by registering in the appropriate book. Storage of received and registered papers is carried out:

In locked safes.
In metal cabinets.
In equipped rooms.

The owner must organize such storage conditions under which damage or loss of strict reporting documents will be impossible. At the end of the working day, the safe or room must be sealed and sealed to prevent access by unauthorized persons.

Attention:
Only the responsible person should have access to the documents. It is unacceptable to store them in a desk or among other documents where unauthorized persons have access.

Please note that copies of the BSO and their tear-off spines must also be preserved under special conditions. Usually they are put into special bags and sealed, after which they are stored for 5 years (if necessary, they will need to be presented to the inspection authorities). At the end of this period, a separate act for writing off the papers is drawn up, after which they are destroyed. Damaged forms are subject to the same procedure. To draw up the act, a commission is also involved, which is appointed by the relevant order. After the destruction procedure, a corresponding entry is made in the accounting journal.

Drawing up an accounting book

There is currently no single, mandatory form of book of accounting for strict reporting forms. Organizations have the right to develop it independently or use a unified template previously recommended for use (form 0504045). The second option is good because you don’t need to rack your brains over the structure and content of the book - all the necessary data is already included in it.

Filling out the accounting book and strict reporting forms

The following are included in the document in order:
name of company,
its OKPO code,
name of the form (receipt, sales receipt, etc.),
conditional price per unit in rubles,
account number through which the funds are transferred,
form code.
Next comes the main part, which contains a table of several columns and rows. It includes:
from whom the forms were received or to whom they were issued (name of the organization or full name of the individual),
the name of the document that served as the basis for their acceptance or issuance.
Then there are the columns “receipt” and “expense” - information about the forms received by the organization, spent and written off is entered here, and the balance is entered at the end.
Also, the person who handed over the forms or received them in their hands must put their signature in the book.

Filling procedure

The book is intended for internal accounting of BSO. It reflects information about the receipt of BSOs and their issuance to the responsible employee. The information is grouped with the details of the BSO; the procedure for filling out the BSO accounting log involves entering information about incoming and outgoing documents. It happens like this:

When entering data on receipt, the acceptance date, name, series, number and number of copies are indicated. The full name, position and signature of the responsible person are indicated;
The procedure for disposing of documents is similar to their acceptance.

Incorrectly filled out sheets cannot be thrown away; they are attached to the journal, and later written off using a special write-off act, issued based on the results of the inventory. The use of a log of damaged strict reporting forms is not mandatory for the organization.

Accounting for strict reporting forms

In accounting, BSO are accepted into the off-balance sheet account - 006 (accounted for as a debit). As strict reporting forms are issued to the population, they are written off from loan 006.

In accounting, the costs of manufacturing BSO are reflected as follows:

If the forms were printed using a printing method, then the costs are written off using the posting D20 (44) K60. The cost of BSO in this case is an expense.
If the forms were printed using an automated organizational system, then the posting of writing off costs for BSO is similar to posting the forms using a printing method. The costs include paper, the cost of ink (for cash register machines) and depreciation.

BSO inventory

The BSO audit is carried out during the inventory period of cash in the cash register. The availability of strict reporting forms is checked for each storage location, taking into account the initial and final BSO numbers (in accordance with Order of the Ministry of Finance dated 06/13/1995 No. 49, as amended on 11/08/2010 “On approval of guidelines for the inventory of property and financial obligations” ).

For inventory use form INV-16: “Inventory list of securities and forms of strict reporting documents”, approved by the State Statistics Committee of August 18, 1998, No. 88, as last amended on May 3, 2010, “On approval of unified forms of primary accounting documentation for cash accounting operations for recording inventory results."

Before starting the BSO inventory, a receipt is taken from the financially responsible persons (it is included in the header part of the inventory list).

The inventory is compiled in two copies.

Relevance of BSO in 2021

Until July 1, 2021, the registration of BSO will continue in the same manner as described in this article. From July 1, 2021, strict reporting forms will need to be prepared in the same way as cash receipts. The details of the cash receipt and the CO form will be identical.

The next change for the design of BSO is the ban on the use of printed forms. From July 1, the BSO will need to be generated through an automatic system and with data transferred through an operator to the Federal Tax Service. Those. There will be no differences between a cash receipt and a BSO from July 1, 2021.

In this regard, it will be relevant to resolve the issue of choosing between online cash register and online BSO . In our opinion, it would be preferable to opt for cash registers, since it is likely that the next change regarding cash payments may be a ban on the use of BSO. Moreover, at present, the production of devices for registering BSO and transferring BSO data to the Federal Tax Service has not been established, i.e. It is not possible to buy such a device in the near future.

Fines for failure to issue BSO

For identifying violations related to the use of strict reporting forms, as well as for failure to issue BSO to clients, a fine is provided under Article 14.5 of the Code of Administrative Offenses of the Russian Federation:

for individual entrepreneurs and officials of the organization (manager) - from 3,000 to 4,000 rubles;
for legal entities – from 30,000 to 40,000 rubles.

For non-compliance with the procedure and terms of storage of strict reporting forms, a fine of 2,000 to 3,000 rubles is provided for individual entrepreneurs and officials of organizations (Article 15.11 of the Code of Administrative Offenses of the Russian Federation). In addition, for the absence of a BSO (as a primary document), liability is provided under Article 120 of the Tax Code of the Russian Federation.

This might also be useful:

Opening a current account for individual entrepreneurs
Production of company letterhead
Application for registration of individual entrepreneurs (form No. P21001)

Registration of an individual entrepreneur cash register in 2021
What taxes does the individual entrepreneur pay?
Documents for registration of individual entrepreneurs

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