Sample contract for the production of strict reporting forms. Strict reporting forms. General provisions

Strict reporting form for LLC can be one of the most important documents when making payments to clients for services provided. What are the features of filling out the corresponding form for business companies?

What form should be used for a strict reporting form for an LLC?

For enterprises in any legal form, be it LLC, JSC or individual entrepreneur, the same rules regarding the use of strict reporting forms (SSR) have been established. The specificity of modern legal regulation of the circulation of BSO is that now in the Russian Federation there are 3 types of forms:

  • Paper, produced in printing houses. The use of BSO data is regulated by the regulations of the Government of the Russian Federation of May 6, 2008 No. 359.
  • Formed using automated systems that are not cash register equipment. These forms are also subject to the provisions of Resolution No. 359.
  • Formed using automated systems, which are cash register equipment. The rules for preparing these forms are regulated by the provisions of the Law “On Cash Register Equipment” dated May 22, 2003 No. 54-FZ.

BSO is issued by all business entities only when providing services to the population (Article 1.1 of Law No. 54-FZ, Clause 1 of Government Resolution No. 359).

IMPORTANT! Until July 1, 2018, business entities can use all three specified types of forms. Afterwards, it is assumed that only those noted in the last paragraph of the above list will be used.

Let's study what details should be present in each type of form.

BSO according to resolution No. 359: details

As for the “traditional” forms (the use of which is regulated by Resolution No. 359), if the competent federal authorities have not established specific (industry) BSO formats, the business entity has the right to use BSO forms developed independently. These forms must contain the following details (clause 3 of the Decree of the Government of the Russian Federation dated May 6, 2008 No. 359):

  • document name, number and series;
  • name of the service provider company;
  • address, company tax identification number;
  • type of service provided, its cost;
  • the amount of payment for the service provided;
  • date of acceptance of payment and preparation of the form;
  • Full name and position of the responsible employee of the company, his signature;
  • seal of the business company - if used.

BSO according to Resolution No. 359: nuances of filling out

The main criteria for high-quality completion of paper BSO:

  • clarity and legibility of the entered data;
  • lack of fixes (we’ll talk about what to do if there are any later).

Most often, the traditional BSO in the process of economic activity of an enterprise is filled out according to the following algorithm:

1. All BSO details are filled out immediately before making payments to the client (manually - if a paper form is filled out, or on a computer - if an automated system is used).

2. Receiving funds from the client in cash or making a payment by card.

3. The client is given a copy or a tear-off part of the form - if the document is printed, a printed part - if the form is generated using an automated system.

4. The paper BSO stubs are transferred to the accounting department at the end of the shift (as a rule, along with the earnings for the working day).

Only those employees with whom the employer has entered into an agreement on financial liability have the right to fill out the BSO in question (clause 14 of Resolution No. 359).

If an error was made when filling out the BSO, it must be crossed out and attached to the Accounting Book for the day on which the BSO was filled out (clause 10 of Resolution No. 359). The damaged form must be stored in the accounting archive for 5 years along with the completed BSO - in the form of copies or counterfoils (clause 19 of Resolution No. 359).

Accounting for BSO in an LLC: traditional forms

Accounting for traditional BSO in a business company includes 3 types of basic procedures:

1. Reflection of information about forms in a special Accounting Book.

2. Organization of storage, issuance of BSO to employees, receipt of relevant documents from them, acceptance of forms from the printing house.

3. Reflection of transactions with forms in accounting registers.

BSO from 07/01/2018: details

In the updated BSO (those whose registration rules are regulated by Law No. 54-FZ), the list of details is significantly wider than in traditional forms. They should be recorded:

  • name of the document;
  • BSO serial number for the shift;
  • date, time, place of settlements with the client;
  • name of the service provider company, its tax identification number;
  • information about the taxation system applied by the service provider;
  • payment indicator (receipt, return, expenditure of funds);
  • the name of the services provided, if possible - their quantity and composition, price taking into account discounts and markups;
  • total invoice amount to the client including VAT information;
  • payment method - cash or electronic means;
  • Full name and position of the employee of the service provider company who accepted the payment;
  • CCP registration number;
  • serial number of the fiscal drive;
  • fiscal sign;
  • the address of the web page where you can test the authenticity of the fiscal indicator;
  • the client’s phone number or e-mail if the BSO is sent to him electronically;
  • e-mail of the service provider company that sent the BSO to its client electronically;
  • serial number of the fiscal document;
  • work shift number;
  • a fiscal sign for a message using a form, information about which is recorded in the cash register storage device or transmitted to the operator.

The algorithm for filling out a new BSO generally corresponds to that discussed above. However, the peculiarity of BSOs generated using automatic systems related to cash register systems is that information about settlements for services rendered is transmitted to the Federal Tax Service automatically - through online channels.

The organization determines the procedure for appointing those responsible for the turnover of new cash registers independently as the user of cash register equipment, who is responsible for the use of cash register equipment on his own behalf (Article 1.1 of Law No. 54-FZ).

Accounting for BSO in an LLC using the simplified tax system

In general, the procedure for the turnover of BSO under the simplified tax system is carried out in exactly the same way as in companies operating on the special tax system, however, tax accounting for the cost of forms on the simplified tax system and the special tax system differs. If a company operates under a simplified “income minus expenses” scheme, the costs of issuing forms can be taken into account as part of material costs (subclause 6, clause 1, article 254 of the Tax Code of the Russian Federation). In turn, if the company operates on the operating system, then the corresponding costs are included in other expenses (subclause 49, clause 1, article 264 of the Tax Code of the Russian Federation). In addition, VAT paid on invoices from the printing house can be accepted for deduction by a business company operating under the OSN.

Where can I download a sample 2016 strict reporting form for an LLC?

You can download it on our portal. The corresponding document is available for you here

Results

The requirements for drawing up and filling out the BSO in the legislation of the Russian Federation are the same for service providers in any organizational and legal form, including LLC. When using strict reporting forms, business companies must ensure compliance of the applied BSO with the requirements of Government Decree No. 359 dated 05/06/2008 and Law No. 54-FZ dated 05/22/2003.

You can learn more about the use of BSO in enterprises in the articles:

Victoria, good afternoon.
1. Photos for documents, photo printing, photocopies, document printing, production of magnets, business cards, calendars - refer to the provision of services. According to
Federal Law “On the use of cash register equipment (CCT) when making cash payments and (or) payments using payment cards”,
“Organizations and individual entrepreneurs, in accordance with the procedure determined by the Government of the Russian Federation, can carry out cash payments and (or) payments using payment cards without the use of cash register equipment in the case of providing services to the population, provided that they issue the appropriate strict reporting forms.” Accordingly, for this field of activity, when working on the simplified tax system, a cash register is not needed.
But selling photos of goods is already retail trade, and in this case you don’t need to bypass a cash register when working on the simplified tax system.
So consider two cases:
- choose the taxation system - UTII and then you will not need a cash register for either services or retail trade
-install a cash register

2. Terminal for servicing bank cards:

If you plan to install a terminal solely to accept payments for purchases in your store, then in fact this will only change the form of payment for purchases (payments through the terminal are equivalent to non-cash payments), so you need a bank account. If all your customers pay for purchases through bank cards, using a payment card not through the payment terminal installed in your sales area, but through an ATM - the seller should not punch a cash receipt, since payment is made through a payment agent, which is an ATM in this case, who issues the check. These will be non-cash payments with funds credited to your current account.
Another question is if you rent out a place in your premises for a bank terminal, and accordingly receive income from renting out the place. Then if your tenants are ready to pay you in cash, then a current account is not needed. But for this type of activity you cannot work on UTII; the simplified tax system is suitable here.

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

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

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

A strict reporting form is an alternative to a cash receipt, or a document that certifies the fact of cash payment for the sale of goods or services to the public. Until now, entrepreneurs could choose whether to use cash registers or write out this form. However, after changes in the law on the use of cash registers and the transition of business to online cash registers, the requirements for BSO also changed. What this document can now be, and who has the right to use it, will be discussed in this article.

Strict reporting forms include a variety of documents on the provision of various services to the population. These include railway, bus and air tickets, various receipts, vouchers, repair orders, subscriptions, coupons and the like. The current version of Federal Law No. 54-FZ of May 22, 2003 “On the use of cash register equipment when making cash payments and (or) payments using payment cards” has become revolutionary not only in terms of the introduction of online cash registers, but also in terms of requirements and the possibility of using strict reporting forms (SRF), which were equal in value to cash receipts and replaced them in the absence of cash registers. Any entrepreneur or organization providing services to citizens had to issue such a document in case of payment in cash or a plastic bank card. Strict reporting included the procedure for producing such forms and the requirements for their execution and storage. All these points were regulated by government decree 359 on strict reporting forms. However, in 2017, the situation changed, and not all businessmen retained the right to use BSO. The requirements for them have also changed.

Who can use old strict reporting forms in 2019

The provisions of Article 7 of Federal Law 290-FZ of July 3, 2016 determine that BSO can be applied under the old conditions only until July 1, 2019. The corresponding changes were adopted on behalf of the President of Russia. Representatives of small businesses not related to trade and public catering were allowed to work without using online cash registers for another year. However, even before this date, not everyone is allowed to issue BSO, but only to such categories of businessmen as:

  • organizations and individual entrepreneurs that, before January 1, 2017, from the moment they began their activities, used strict reporting forms instead of a cash register when providing services to citizens;
  • organizations and individual entrepreneurs that began providing such services in cash from January 1, 2017 and have the right to work without a cash register on the basis of Federal Law No. 54-FZ (i.e. they use UTII or PSN).

An example of an old version of a receipt for the provision of services by an entrepreneur looks like this:

All other categories of business, as a rule, are required to use exclusively cash registers with the ability to generate and transmit checks to the fiscal authorities in electronic form. If they fall into the number of exceptions, they will now have to use the new BSO, the requirements for which have changed significantly.

There are also strict reporting forms for LLC 2019, a sample of which is approved at the state level by the relevant ministries. As a rule, these are documents issued by various institutions and organizations with or without state participation, but in relation to services that are subject to control by authorized bodies. For example, you cannot use your BSO form in the following cases:

  • provision of veterinary services (“Receipt for payment of veterinary services”, approved by order of the Ministry of Finance dated April 9, 2008 No. 39n);
  • provision of parking (receipt approved by order of the Ministry of Transport dated June 24, 2014 No. 166);
  • excursion services, screening of films, performances, performances (“Ticket”, “Subscription” and “Excursion package”, approved by order of the Ministry of Culture of December 17, 2008 No. 257);
  • organization of recreation in sanatoriums and boarding houses (“Tourist voucher”, approved by order of the Ministry of Finance of July 9, 2007 No. 60n);
  • pawnshop and collateral actions (“Pledge ticket” and “Safety receipt”, approved by order of the Ministry of Finance of January 14, 2008 No. 3n);
  • transportation of passengers and luggage by air and rail.

However, even on such unified forms all mandatory details must be present.

Strict reporting form for individual entrepreneurs 2019: sample and required details

BSO are legally equivalent in meaning to a cash receipt, with all the ensuing consequences. This means that if the client to whom the service was provided did not receive such a form, the organization or individual entrepreneur will be held liable as for failure to submit a cash receipt. In addition, now strict reporting forms cannot be developed independently and ordered from a printing house. They can only be generated by a special automated system for strict reporting forms, which largely replicates cash register equipment. All requirements imposed by law on cash registers apply to it, namely: such systems must be registered with the tax authorities and comply with the requirements for their use.

A sample of a new automated BSO looks like this:

The installed automated system for strict reporting forms will not only generate a BSO, a sample of which is designed specifically for the provision of this service, but also transfer fiscal documents to the Federal Tax Service through a data operator, store information about them and print them on paper, that is, perform all those operations who make online cash registers. At the same time, an automated system will not be able to replace cash registers, since its use is permitted only for payments for services, but not for goods sold. However, some CCP models are universal, although their manufacturer must declare this before including them in the register. Moreover, now in the application for registering a cash register with the tax authority, its owner must indicate that a specific unit will be used exclusively for payments for services and the formation of BSO.

The strict reporting form, a sample of which is approved for use by Article 4.7 of Federal Law No. 54-FZ, contains twenty mandatory details. It is noteworthy that they are identical to the mandatory details of a cash receipt, which are regulated by the same article. Most of the required information has been preserved, in particular, such as:

  • name of the document;
  • series of the form and its six-digit number;
  • name of the legal entity or last name, first name, patronymic of the individual entrepreneur;
  • organization address;
  • type of service provided;
  • cost of the service;
  • amount of payment made in cash or by bank card;
  • date of payment;
  • Full name and position of the person who accepted the money and issued the document.

The BSO, which must be issued by bank payment agents, contains additional details, as provided for in paragraphs 3 and 4 of the above article. One of these additional details, which, by order of the Government of the Russian Federation, all strict reporting forms must have, are the product nomenclature code and a special two-dimensional QR code. The last of them, in fact, contains all the other data specified in the document, namely:

  • date of operation;
  • time of settlement with the client;
  • BSO serial number;
  • established sign of calculation;
  • payment amount;
  • fiscal document number;
  • serial number of the fiscal drive.

Such a barcode must contain all strict reporting forms for individual entrepreneurs or organizations; it is located in a specially designated place. That is why, even if the paper itself on which the forms are printed may have an original design, the document should not be printed in a printing house and filled out manually or on a regular printer. However, businessmen have the right to add their details to the document if the specifics of their activity require it.

Legislators made the transition to compliance with all new requirements for these settlement documents smooth. Some of them, for example, the names and number of services provided, will remain optional when carrying out the types of activities listed in paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation by entrepreneurs and legal entities using preferential taxation systems, in particular: simplified tax system, UTII, PSN and Unified National Economy, until January 31 2021. This relaxation, however, does not apply to businessmen who trade in excisable goods and at the same time provide services to the population; they will have to indicate the entire range in 2019.

Features of the new BSO

Forms confirming the fact of payment for services rendered can now be issued not only to the population and individual entrepreneurs, but also to legal entities. Whereas in the previous version of the law on cash register equipment, the scope of BSO recipients was limited only to individuals. Now the legislation does not provide for such restrictions. When making payments using electronic means of payment, it is also necessary to issue receipts. Tax authorities include not only plastic payment cards, but also electronic wallets used for payments on the Internet. At the same time, the electronic form of the receipt is legally equal to its printed counterpart on paper.

A strict reporting form cannot be used instead of a cash receipt. This means that when paying for goods, it is necessary to issue a receipt of the established form, generated at the cash register. However, the law does not prohibit the opposite situation. If the same businessman simultaneously trades and provides services to the public, he may not establish a separate system and issue cash receipts to all clients in the manner prescribed for strict reporting forms in 2019. This is only prohibited when working on the Internet; in this case, you will have to install a separate cash register and automated system.

When providing services to the public, individual entrepreneurs can use the right to use BSO. The strict reporting form is a document that confirms payment for the service provided. For some types of activities, in particular, those not tied to a specific location (providing the services of an on-site video/photographer, makeup artist, etc.), BSO are the most acceptable option.

But no matter how complicated the procedure for working with cash register systems is, interaction with strict reporting forms also requires a careful and thoughtful attitude. is an important point in the process of working with forms. Some people believe that working with BSO is much easier than working with CCP. But in reality this is not exactly what happens. Rather, the costs for the forms are less than for servicing the cash register. But there is no need to talk about ease of use. The legislation strictly regulates work with BSO. Strict reporting forms are important documents that are subject to recording and storage in accordance with established rules. The necessary information regarding the procedure for handling forms is contained in Government Decree No. 359 dated May 6, 2008 (hereinafter referred to as the Decree).

What you need to know about BSO

Individual entrepreneurs and organizations that provide services to the public have the right to use strict reporting forms, a full list of which is presented, for example, in the approved service classifier OK002-93. As well as individual entrepreneurs:

  • paying UTII;
  • applying the patent system (when carrying out certain types of activities);
  • located in remote areas and providing services (the list is approved by each subject of the Russian Federation).

Individual entrepreneurs use forms when making payments for cash with other individual entrepreneurs or with the population (when providing services). When making payments to organizations, the use of BSO is prohibited.

Strict reporting forms should be ordered from the printing house. You can use an automated system that is subject to certain requirements (such as storing each operation with a form in memory for five years, protecting it from access by unauthorized persons, recording the series and form number upon issue). Self-production of BSO (printing on a regular printer) is prohibited. Each form must have a list of details established in paragraph 3 of the Regulations. The form has a six-digit number, which is assigned when printed in a printing house or during automatic generation. The BSO is filled out clearly and legibly, errors and corrections are not allowed (an incorrectly completed form is crossed out and attached to the accounting book for the day on which it was filled out).

BSO accounting book: general information

BSO accounting for individual entrepreneurs, as well as for organizations, is kept in a book or journal of BSO accounting. There is no legally approved form. The Resolution describes general recommendations for compiling this book. Let's look at them in detail. The accounting book must be bound and sealed with the signature and seal (if any) of the entrepreneur. To do this, each sheet is numbered, holes are made with a hole punch for stitching and fastened with rope/thread, including the title pages. The ends of the rope are tied and a piece of paper is glued to them, on which the date, signature of the entrepreneur and seal (if any) are placed. Thus, you get a ready-to-use and sealed journal for keeping records of forms. On the numbered pages of the book there must be space for the date, signature and seal of the individual entrepreneur. Due to the fact that when accepting or issuing forms, it is necessary to indicate the date, number, quantity, persons issuing or receiving BSO, as well as their signatures, when forming a journal column, appropriate columns should be provided for this information.

A sample of filling out a book of accounting for funds accepted and issued by a cashier can be found in the article:

As mentioned above, there is no approved form, and you can create it yourself or purchase a ready-made copy. Entrepreneurs can download the BSO accounting book and register it in accordance with the instructions given. An approximate version of the content and general appearance of the book is presented below. The individual entrepreneur can add or remove the necessary columns at his own discretion.

An individual entrepreneur can also buy a BSO accounting book or order it from a printing house (optional). But in any case, you will need to flash and seal (seal) in accordance with the requirements. There is no need to have the book certified by the tax office. When using an automated system (automated system), when printing, data on the form is automatically entered into the accounting book. If the tax office receives a request for information from the AS, the entrepreneur is obliged to provide it. 1C also provides the ability to create a book.

Features of handling strict reporting forms

Every movement of the form must be taken into account. Reception from the printing house and the movement of forms during the entrepreneur’s work are recorded in the accounting book. For each action, a corresponding act is drawn up. An authorized employee is appointed to accept/issue forms, register, and maintain a log book. An agreement on financial responsibility is concluded with him. If an individual entrepreneur operates alone, then the responsibility for recording and storing BSO in the prescribed manner falls on him.

Daily filling out of the accounting log is an integral duty, the fulfillment of which is necessary when using forms.

Storage and inventory

Paragraphs 14 to 16 of the Resolution concern the issue of storage of forms. The legislation specifically sets out the requirements. First of all, it is worth mentioning that the entrepreneur is obliged to create conditions for the safe storage of BSO. After each working day, the forms are sealed and placed in a safe or secure metal box; documents are also stored in specially designated rooms (for example, in the accounting department).

The shelf life of forms (copies or tear-off parts of the form) is 5 years. At the end of the month and after the last inventory has been completed, the documents can be disposed of. You must first draw up a corresponding act. There is no strict storage time limit for unused forms. Excess or outdated BSO forms (with outdated individual entrepreneur data) are also destroyed after inventory and the preparation of a liquidation act. An example of a liquidation act is given below.

The inventory of forms is usually carried out simultaneously with the inventory of the cash register. Thus, the proper fulfillment of the requirements for the storage and use of BSO is checked, and residuals or shortages are identified. To carry out an inventory of individual entrepreneurs, it is necessary to approve the inventory commission - indicate the persons involved. The results are recorded in the IVN-16 form, a sample of which is given below. When carrying out a planned inventory, the form is drawn up in two copies.

When identifying SSO deficiencies, it is necessary to understand the reasons and take the necessary measures to prevent a recurrence of this in the future. The law does not provide for liability for the loss of strict reporting forms, but the entrepreneur has the right to take disciplinary action against the responsible employee.

Speaking of fines. For the absence of a BSO accounting book or its maintenance with violations, an individual entrepreneur can be brought to both administrative and tax liability. According to Article 120 of the Tax Code of the Russian Federation, for a gross violation of accounting, a fine ranges from 10,000 rubles (if the violation occurs during one tax period) to 30,000 rubles (more than one tax period). If the procedure and storage period for reporting are not observed, Article 15.11 of the Code of Administrative Offenses may be applied and, accordingly, a fine (in relation to the responsible person or individual entrepreneur) in the amount of 2,000 rubles to 3,000 rubles.

Despite the ease of use, strict reporting forms are quite demanding to use. An individual entrepreneur is required to keep detailed records of BSO and comply with storage conditions. Maintaining a BSO and frequent accounting book are two mandatory processes that accompany working with strict reporting forms. Subject to the established procedure for handling these documents, an individual entrepreneur can really make his life much easier by eliminating the need to use a cash register.

When can strict reporting forms (SSR) be issued?

Good day! Today I have an article on the topic, or rather sample how to fill out the BSO correctly. The topic is very simple, but for some reason some novice entrepreneurs filling out a strict reporting form is difficult.

So, let's cover this topic in detail.

To begin with, I turned to search engines and thought I would just give people a link to ready-made articles, but alas - the topic filling out strict reporting forms It was poorly disclosed and even those that came across were 2 years old.

Let's start with when it is necessary to fill out the BSO:

When to fill out the BSO form

These forms are used only when providing services; it is immediately worth noting that when providing services you cannot punch cash receipts or provide any other document other than the BSO form.

So if your business is the provision of services, then the BSO form must be issued as a document confirming the receipt of money for services rendered, and it makes absolutely no difference what kind of individual entrepreneur or LLC you have.

Where to order BSO forms

BSO forms are ordered from a printing house and there is absolutely no difference between the strict reporting form of an LLC or an individual entrepreneur, except that on the BSO forms the data of the entrepreneur or organization is indicated in the upper left corner.

The advantage of ordering BSO from a printing house is that, firstly, all the data of the person who provided the service is immediately printed, and secondly, they are immediately numbered and tear-off.

There are double BSOs - duplicating each other. That is, you do not need a carbon copy to fill out, the paper of the second receipt is filled out automatically as it is impregnated with a special composition and immediately filling out the main copy, the duplicate one is filled out automatically.

Sample of filling out the BSO for LLC and individual entrepreneur

Strict reporting forms are filled out for both LLCs and individual entrepreneurs in the same way. After filling out the main sheet that you filled out, you keep it and attach it to the contract for the provision of services.

You tear off the second receipt (duplicate) and give it to the customer along with the contract and.

Despite the fact that the BSO is not registered with the tax office, it is numbered, and if suddenly the form that you filled out was damaged, you cannot throw it away, but you need to save it, because in the event of a tax audit you will be asked where it is.

We fill out the BSO for individual entrepreneurs and LLCs

As I said above, they are filled out in exactly the same way, so let’s look at one example of filling out a BSO for an organization:

Sample of filling out the BSO home page


Currently, many entrepreneurs use this Internet accounting to calculate taxes, contributions and submit reports online, try it for free. The service helped me save on accountant services and saved me from going to the tax office.

The procedure for state registration of an individual entrepreneur or LLC has now become even simpler. If you have not yet registered your business, prepare documents for registration completely free of charge without leaving your home through the online service I have tested: Registration of an individual entrepreneur or LLC for free in 15 minutes. All documents comply with the current legislation of the Russian Federation.

If you have any questions, you can ask them in the comments to the article or on social media.