In recent years, a system of paid private medical institutions that provide services to the population has been spreading and developing more and more widely in our country. This has a very positive effect on the overall health of Russians. But for those who are going to open, let's say dental office, it is necessary to carefully and thoroughly study legislative framework to inadvertently prevent illegal activity.

Many points, even after reading, remain not entirely clear, since they are written in a complex language. This article is about payment. medical services and BSO.

Can BSO be used?

Yes, according to the law, private medical institutions, if they have all the necessary permits, may not purchase cash registers and make payments using BSO.

Medical services are included in the list determined by a special annex to Federal Law No. 54, which establishes the rules for conducting cash and non-cash payments with the population.

Of course, this means that it is necessary to fulfill all the requirements that apply to the BSO:

• To make forms only in a typographical way;
• Be sure to indicate on them all the necessary information about the company and the service;
• Keep copies or roots for the entire prescribed period and destroy the BSO in the manner prescribed by law.

These are the standard requirements that apply to organizations choosing this form of payment.

What activities are covered by the law

By law, the procedure for using forms described in the law strict accountability in settlements with the population, applies to most medical services:

• Consultations of medical specialists,
• Treatment by surgeons and medical specialists,
• Services provided by medium medical workers,
• Massotherapy.

That is, in the vast majority of cases, a private office of any direction can use strict reporting forms in its work and not use cash registers, provided that all the rules for working with BSO are strictly observed.

Our company (USN) provides medical services (only medical services) and issue BSO receipts. I would like to clarify paper BSOs until July 1, 2018, whether companies providing medical services to the population will be able to use them in the same order, that is, fill out the forms by hand.

Answer

BSO form for the provision of services to the population changes - the mandatory electronic form of the form is gradually introduced. In addition, the list of mandatory BSO details has also been updated. In this regard, the use of strict reporting forms in the provision of services has undergone some changes.

How has the BSO form for providing services to the population changed in 2016?

Law No. 290-FZ gives a clear definition of BSO and provides a list of BSO forms that should be used by everyone who works with cash registers, from 01.07.2018. These can be forms:

• on paper printed by an automated system;
• in electronic form generated by an automated settlement system.

As you can see, according to law No. 290-FZ, it is assumed that from 07/01/2018 there will be no need to use BSO printed in a typographical way.

Of interest is the definition of an automated settlement system, given in Art. 1.1 of Law No. 290-FZ. According to him, an automated settlement system is a cash register used to print out BSOs and / or to generate them in electronic form. Both printing and shaping electronic form BSO should be made directly at the time of settlement.

Law No. 290-FZ also amended the register of mandatory details, which must contain the BSO. Now this list is the same for BSO and CCP checks, which made these two forms of settlement documents even closer. Cash documents, which can be issued in in electronic format, must contain from 16 to 19 details - their complete list can be found in paragraph 1 of Art. 4.7 of Law No. 290-FZ. It is obligatory to keep the text and all details on the printed paper documents for at least 6 months.

IMPORTANT! The VAT requirements listed in the list of details in Art. 4.7 (paragraph 9, paragraph 1), are introduced for all VAT payers from 02/01/2017 (clause 14, article 7 of Law No. 290-FZ), and for IP VAT payers applying special tax regimes - from 01.02. 2021 (Clause 17, Article 7 of Law No. 290-FZ).

At the same time, the state reserved the right, if necessary, to introduce additional props- the number of the commodity nomenclature, and also provided organizations and individual entrepreneurs with the opportunity to independently supplement the list of mandatory details of cash documents, if this is dictated by the peculiarities of their field of activity.

The use of strict reporting forms in the provision of services

Resolution of the Plenum of the Supreme arbitration court RF dated July 31, 2003 No. 16 “On some issues of the practice of applying administrative responsibility, provided for in Art. 14.5 of the Code of Administrative Offenses of the Russian Federation ... "it is approved that settlements using BSO can be carried out when providing services individuals including IP.

The use of strict reporting forms in the provision of services will undergo changes as certain provisions of Law No. 290-FZ come into force. By 07/01/2018, organizations and individual entrepreneurs providing services to individuals need to acquire automated settlement systems that can not only generate and print BSOs in paper form, but also transfer them electronically at the request of the buyer, as well as generate fiscal data for the Federal Tax Service.

With the entry into force of Law No. 290-FZ, the list of services provided to the population, which allow you to work without a cash register and without the mandatory issuance of a BSO, has been significantly limited:

• catering services in educational institutions during classes;
• acceptance of salvage materials from the population (except for non-ferrous metal scrap, precious stones and scrap metal);
• shoe repair and coloring;
• services of metal haberdashery (production and repair of keys and small metal products);
• babysitting and babysitting services;
• chopping firewood and plowing land for personal and garden plots;
• porter service,
• renting out housing to entrepreneurs.

As for the mandatory use of automated settlement systems equipped with fiscal data transmission systems when providing services to individuals and individual entrepreneurs, until 07/01/2018, merchants who have the right to work without the use of cash registers with the mandatory issuance of BSO when making cash payments can work according to the old rules. Let's remember them.

BSO for the provision of services to the population in 2016

The Decree of the Government of the Russian Federation “On the procedure for making cash payments ...” dated 05/06/2008 No. 359 provides a list of possible options for manufacturing BSO forms:

• printed forms;
• forms produced using automated systems.

At the same time, the BSO must contain the details listed in clause 3 of Resolution No. 359. If the mandatory form is not approved for the form by law, the BSO can have an arbitrary form with the inclusion of the mandatory details provided for the BSO. The BSO form chosen by the enterprise for cash settlements must be approved by the accounting policy.

More information about what constitutes a BSO, based on the provisions of Decree No. 359, can be found in the publication .

Consider how BSOs issued when paying for services look like, using the example of forms for medical and plumbing services.

In the case of the provision of medical services, the strict reporting form must contain the usual details for the BSO, the list of which is set out in clause 3 of Resolution No. 359.

A company or individual entrepreneur providing medical services to the population can independently develop a BSO using, for example, the following form as a basis (it can be downloaded on our website):

IMPORTANT! Do not forget that from July 1, 2018, almost all sellers of services, including medical ones, will need to apply the BSO, the details of which are approved by Law No. 290-FZ. In addition, BSOs will have to be formed automatic systems accepting payments with built-in fiscal accumulators.

To make payments for plumbing services before the final entry into force of the provisions of Law No. 290-FZ, you can use a BSO developed independently, for example, based on the BO-1 form proposed by the Ministry of Finance of the Russian Federation in a letter dated 04.20.1995 No. 16-00-30-33 . This form can also be downloaded from our website:

Results

Law No. 290-FZ implies a gradual coverage of subjects business relations Russia electronic system transmission of fiscal data. Legislative innovations and the use of BSOs issued during the provision of services will also be affected. At the same time, until the final entry into force of the provisions of Law No. 290-FZ, for a number of merchants, the previous rules for issuing BSOs apply.

1. information about the approval of the form form;

2. name, six-digit number and series;

3. form code for the form according to the All-Russian classifier of management documentation;

4. name and code of the organization or individual entrepreneur that issued the form, according to the All-Russian Classifier of Enterprises and Organizations;

5. taxpayer identification number;

6. type of service;

7. unit of measure for the provision of services;

8. the cost of the service in monetary terms, including the amount of the payment made in cash in cash or using a payment card;

9. date of settlement;

10. title of the position, surname, name and patronymic of the person responsible for the transaction and the correctness of its execution, a place for a personal signature, seal (stamp) of the organization or individual entrepreneur.

Besides, General requirements to BSO and the procedure for their execution are given in the Letter of the Ministry of Finance Russian Federation dated August 23, 2001 No. 16-00-24/70 "On documents of strict accountability in the implementation of cash settlements with the population."

A form with filled in lines for all the required details, signed by an official, acquires legal force and is a primary accounting document. Forms of strict reporting are equated to a cash register check.

Note!

Computer (self-production using the available computer technology) the production of strict reporting forms is unacceptable.

According to Article 17 of the Law No. 128-FZ on the implementation of activities for the manufacture of counterfeit-proof printing products, including forms valuable papers, as well as trade in these products, a license is required.

This means that strict reporting forms with security elements should be produced only by printing organizations that have the appropriate license issued by federal body executive power(in this case, the Ministry of Finance of Russia). Since BSO used in the provision of medical services do not contain security elements, they can be produced by printing organizations that do not have a license. For the same reason, a license is not required when selling these BSOs.

So, forms of strict accountability should be published in a typographical way. In the manufacture of BSO, a series is assigned to them by an institution (organization or individual entrepreneur) independently when submitting an order for the production of forms to a printing house. The number of a specific form within the corresponding series is set by the printing house.

Since each form is numbered in a typographical way, the damaged forms must be saved, the form is crossed out.

Taxpayers who use BSO often ask the question of whether strict reporting forms need to be registered with local tax authorities?

The answer is simple, you do not need to do this, since the current Russian legislation does not provide for such an obligation. Therefore, the corresponding requirements of local tax inspections are unreasonable and illegal.

In addition, those who work with strict reporting forms are probably concerned about how to properly store, record and destroy these documents.

The rules for storing and accounting for forms are established by Decree of the Government of the Russian Federation dated March 31, 2005 No. 171 “On approval of the Regulations on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers”.

Accounting for strict reporting forms by organizations and individual entrepreneurs should be kept by name, series and numbers of forms. To account for the forms, a book must be opened, the sheets of which (similar to the cash book) must be numbered, laced, signed by the head and chief accountant of the organization or individual entrepreneur, and also sealed. unified form such a book is not provided, so business entities can develop it on their own and fix it in the accounting policy.

The cost of purchasing strict reporting forms medical organizations providing paid services to the population, are attributed to the costs, the implementation of which is associated with the provision of medical services.

In accounting, these expenses in accordance with PBU 10/99 "Expenses of the organization" are recognized as expenses for ordinary activities. To summarize information on the availability and movement of strict reporting forms that are stored and issued under the report, the Chart of Accounts accounting, approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n “On Approval of the Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations and Instructions for its Application” (hereinafter referred to as the Chart of Accounts), off-balance account 006 “Strict reporting forms” is intended.

The purchase of forms (including by accountable persons) is reflected in the debit of the account in a conditional value, for example, 1 ruble, which makes it possible to determine the number of forms in storage. The write-off of forms is reflected in the credit of the account on the basis of the relevant documents on their use. Analytical accounting is maintained for each type of forms and their storage locations.

Note!

In connection with the changes made to Article 172 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) federal law dated July 22, 2005 No. 119-FZ "On Amendments to Chapter 21 of Part Two of the Tax Code of the Russian Federation and on the Recognition as Invalid of Certain Provisions of Acts of the Legislation of the Russian Federation on Taxes and Fees", which entered into force on January 1, 2006 VAT is not due to payment to suppliers.

Enough goods (works, services), property rights to take into account and use in taxable activities.

The expenses of medical organizations for the purchase of strict reporting forms reduce the tax base for income tax in accordance with subparagraph 49 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. Moreover, attribution to expenses of the amounts spent on the purchase of forms must be made immediately when they are issued for production, and not as they are issued to the patient in the course of providing the service.

As for individual entrepreneurs, they, in accordance with paragraph 1 of Article 221 of the Tax Code of the Russian Federation, are entitled to in the amount of the amount of expenses incurred for the acquisition of BSO.

For the most part, non-cash payments take place when paying for the services provided to employees of institutions, enterprises and organizations, in particular, for preliminary and periodic medical examinations employees in the manner prescribed by the Order of the Ministry of Health and Medical Industry of the Russian Federation dated March 14, 1996 No. 90 "On the procedure for conducting preliminary and periodic medical examinations of employees and medical regulations for admission to the profession."

In such cases, as a rule, a contract is concluded between the customer organization and the contractor (medical institution or commercial medical organization). Treaty paid provision services are regulated by chapter 39 Civil Code Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation). In accordance with Article 779 of the Civil Code of the Russian Federation, under a contract for the provision of services for a fee, the contractor undertakes, on the instructions of the customer, to provide services (perform certain actions or carry out certain activities), and the customer undertakes to pay for these services.

In order to avoid disagreements in the process of providing services under such an agreement, the parties need to carefully approach its preparation. This agreement in without fail must contain:

names of the parties (the full names of the medical institution (organization) and the organization concluding the contract for the receipt of medical services are given, the legal addresses and Bank details parties; if the customer is not the parent organization, but a branch, then the legal address of the branch is indicated);

the subject of the contract (in this section of the contract it is better to describe in the most detailed way the entire list of medical services provided by the medical institution (organization) in accordance with this contract);

rights and obligations of the parties (in this section, it is necessary to describe the rights and obligations of the medical institution (organization) providing services under this agreement).

The responsibilities of the healthcare provider include:

To provide the full range of services in an appropriate manner and with appropriate quality, in accordance with this agreement;

Provide these services in a timely manner.

It is very important how the medical institution (organization) will fulfill its obligations under the contract. If the contract does not contain clauses on the possibility of attracting co-executors, then the provider of medical services will be obliged to provide services independently. This is the requirement of Article 780 of the Civil Code of the Russian Federation:

“Unless otherwise provided by the contract for the provision of services for a fee, the contractor is obliged to provide services personally".

In addition, the provider of medical services in the contract should stipulate the conditions under which the contracting authority is obliged to provide all necessary information for quality service delivery.

Since the contract for the provision of services for a fee is a contract for compensation, the medical institution (organization) has the right to demand payment from the customer organization for the medical services provided.

Note!

If the contract for the provision of medical services does not specify the price of medical services, then in accordance with paragraph 3 of Article 424 of the Civil Code of the Russian Federation, such services must be paid at average market prices:

“In cases where the price is not provided for in the onerous contract and cannot be determined on the basis of the terms of the contract, the performance of the contract must be paid at a price that, under comparable circumstances, is usually charged for similar goods, works or services.”

Note!

Under a medical care contract, either party may refuse to perform the contract in unilaterally. This follows from Article 782 of the Civil Code of the Russian Federation:

“Article 782. Unilateral refusal to execute the contract for the provision of services for compensation

1. The customer has the right to refuse to execute the contract for the provision of services for a fee, provided payment to the contractor for the actual expenses incurred by him.

2. The contractor has the right to refuse to fulfill obligations under the contract for the provision of services for a fee only on condition full refund the customer of losses.

Customer responsibilities include:

Payment for medical services within the specified time frame;

Fulfillment of the requirements that are necessary for quality medical care;

Ensuring at its own expense safe working conditions and labor protection of medical personnel (in the event that medical services are provided on the territory of the customer).

The customer organization has the right to demand from the medical institution (organization) information about the availability of a license and certificate. In addition, if the provider of medical services has rendered its services of poor quality, the contracting authority has the right to demand a reduction in the price of services. If the medical institution (organization) has refused to fulfill the contract, then the customer organization has the right to demand compensation for losses.

In addition, in the agreement medical service must be specified:

the duration of this agreement;

· order and terms of payment under the contract.

In addition to the proposed sections, the parties may include in the contract any other provisions that will regulate relations under the contract.

For example, a medical institution (organization), in order to insure itself against the possibility of incomplete payment under the contract, may provide for the payment of a penalty if the customer organization fails to pay off the contract in full or on time. Then, on the basis of Article 330 of the Civil Code of the Russian Federation, the medical services provider will be able to recover funds from the debtor.

"one. A penalty (fine, penalty interest) is recognized as determined by law or contract sum of money, which the debtor is obliged to pay to the creditor in case of non-performance or improper performance of the obligation, in particular in case of delay in performance. Upon a demand for the payment of a penalty, the creditor is not obliged to prove the infliction of losses to him.

2. The creditor is not entitled to demand payment of a penalty if the debtor is not liable for non-performance or improper performance of the obligation.

Example.

The production association entered into an agreement for preventive examinations with a medical organization. Medical services were performed in deadlines and with proper quality. However, the leadership of the association did not pay for the medical services rendered on time. For two months, the debt amounted to 80,000 rubles.

The medical institution appealed to the courts with a claim for payment of a penalty.

The contract concluded between the production association and the medical institution provided for the following: if the customer organization does not pay off the contract on time, then it is obliged to pay the Contractor (medical institution) a penalty in the amount of 5% for each month of delay.

The arbitration court recovered in favor of the medical institution a penalty in the amount of 8,000 rubles (80,000 rubles x 5% x 2 months) and ordered Production Association pay the medical institution.

End of example.

Note!

Regardless of the sources from which the medical institution or medical organization receives payment for its services under the contract, the consumer of such a service is directly an individual employee of the organization. Therefore, in this part, for the patient himself, the provision of medical services is subject to regulation by the Law of the Russian Federation dated February 7, 1992 No. 2300-1 “On Protection of Consumer Rights”, and the relevant civil legislation, in particular Article 1095 of the Civil Code of the Russian Federation.

In the accounting of commercial medical organizations, funds received in payment for medical services are processed as follows:

The receipt of funds from entrepreneurial and other activities to the accounts of medical institutions is documented by posting:

Account debt 020101510 “Receipt of funds of institutions for bank accounts” Credit of the relevant accounts of analytical accounting of account 020500000 “Settlements with debtors by income” (020501660, 020502660, 020503666, 0205055060, 020506660, 02050550760, 020550660, 02055066, 02055066, 0205506. analytical accounting of account 040101100 "Income of the institution".

You can find more details about the specifics of the provision of healthcare services in the book of CJSC "BKR-Intercom-Audit" "Health Services".

What it is

Organizations and individual entrepreneurs providing services to the population, regardless of the chosen taxation system, they have the right not to use a cash register, but instead of cashier's checks, issue strict reporting forms to their customers.

note, BSO can be issued only for the provision of services to individuals and individual entrepreneurs. When making settlements with organizations, it is necessary to issue cashier's checks.

BSO and OKVED2, OKPD2

Previously, before ordering a BSO, you had to make sure that your activity codes are in OKUN ( all-Russian classifier public services). But, from January 1, 2017, new classifiers were introduced to replace this directory - OKVED2 (029-2014) and OKPD2 (OK-034-2014).

In the event that there is no unequivocal understanding of whether it is possible to use the BSO or not, it is best to contact the local tax office and clarify this issue.

BSO forms (what applies to them)

Depending on the type of services provided, strict reporting forms can be called differently: receipts, tickets, vouchers, subscriptions, etc. The forms of BSO can also be different.

For the use of strict reporting forms in entrepreneurial activity answers Decree of the Government of 06.05.2008 No. 359. Prior to the adoption of this law, businessmen had the right to apply only BSO forms approved by the Ministry of Finance of the Russian Federation.

At the moment (2018), organizations and individual entrepreneurs can themselves develop the form of a strict reporting form that it will be convenient for them to use in their activities, but on condition that it contains list of required details.

List of required details of the BSO form

• name, series and six-digit number of the document;
• name of the organization or full name of the individual entrepreneur;
• location of the executive body of the legal entity (for organizations);
• taxpayer identification number (TIN) of the organization or individual entrepreneur;
• type of service;
• the cost of the service in monetary terms;
• the amount of payment made in cash and (or) using a payment card;
• date of calculation and preparation of the document;
• position and full name of the person responsible for the registration of the BSO, his personal signature, the seal of the organization (IP);
• other details characterizing the specifics of the service provided, with which the organization (IE) has the right to supplement the BSO.

For some types of activities, there are BSO forms developed by the state. In these cases, own forms cannot be applied:

• tickets (railway, air, public transport);
• parking services;
• tourist and excursion vouchers;
• subscriptions and receipts for payment of veterinary services;
• pledge tickets and safe receipts for pawnshop services.

note, from July 1, 2019, most LLCs and individual entrepreneurs will have to switch to using BSO in a new, electronic format. To do this, you will need to purchase special automated equipment, namely a CCP designed to generate BSO forms and print them on paper. New BSOs will be electronically transferred to the tax office and sent to email to the buyer (or in the form of SMS).

Where to buy (order printing) BSO

There are two ways to create strict reporting forms:

Method 1. Order at a printing house (entitled to issue BSO)

The cost of BSO in a printing house is approximately 3 rub. per piece(but it may be different depending on the region, type of form and volume of circulation). As a rule, printing houses already have developed BSO templates for each type of service (the cost of a layout is about 100 rubles).

If none of the ready-made forms suits you, then you can find free template on the Internet and bring your designed form to the printing house.

In the future, you will need to keep a strict record of printed forms. Therefore, before manufacturing them, check that each BSO has its own unique identifier, consisting of a series and a six-digit number (for example, "AA-000001").

For easier accounting, make your own series in the printing house for each new batch of BSO (it can be arbitrary "AA", "AB" etc.). The number of the form will be its serial number in the order.

Method 2. Print using an automated system

An automated system is a device that looks like a cash register, but with slightly different functionality.

Such devices must protect forms from unauthorized access, as well as identify, record and store information on all operations with forms for at least 5 years (including a unique number and series).

You can buy an automated system for about 5 000 rubles in specialized stores that sell cash registers. BSO printing devices do not apply to cash register equipment, therefore, it is not necessary to register them with the Federal Tax Service.

note, BSOs are strictly accountable documents, so they cannot be printed on a conventional printer. Also, do not use the services of sites offering to prepare “special” forms of forms that you can simply print at home.

Advantages and disadvantages of BSO

Using strict reporting forms in your activities, you get the following Benefits:

• no need to buy a cash register (KKM cost from 8,000 rubles);
• no annual maintenance required cash register(cost from 10,000 rubles);
• BSO, unlike KKM, does not need to be registered in tax office;
• for outdoor activities (photo shoots, wedding hairstyles, etc.), it is easier to write out a BSO than to carry cash registers with you.

In turn, strict reporting forms have their own limitations:

• forms can only be used when providing services to the public;
• BSOs printed at the printing house will be filled in manually, which is quite inconvenient, with a large flow of customers;
• it is necessary to carry out strict accounting of BSO and store their copies (backs) for 5 years;
• periodically it is necessary to order new batches of blanks.

Accounting, storage, issuance and write-off of BSO

One of the important conditions for the use of BSO is to ensure their safety and maintain correct records.

Depending on the method of manufacturing the forms, it is necessary to take into account in different ways:

Accounting for printed forms

Forms made in the printing house must be accepted by the employee responsible for their storage, accounting and issuance (either the manager himself or the individual entrepreneur). An agreement on material liability must be concluded with this employee.

During the acceptance of the BSO, it is necessary to check the correspondence of the actual number of forms, as well as their series and numbers, with the data indicated in the accompanying documents from the printing house. After that, you need to draw up an act of acceptance of the BSO.

The act must be signed by the head of the organization (IP) and members of the commission for the acceptance of forms of strict accountability. The composition of the commission is approved by the relevant order.

It is necessary to store the forms in metal cabinets, safes or in specially equipped rooms in conditions that exclude their damage and theft.

Control over the use of BSO

Control over compliance with the rules for the use of 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 on the number of issued forms for verification.

Penalties for non-issuance of BSO

For identifying violations related to the use of strict reporting forms, as well as for not issuing BSO to clients there is a fine according to article 14.5 of the Code of Administrative Offenses of the Russian Federation:

• for IP and officials organization (head) - from 3 000 before 4 000 rubles;
• for legal entities- from 30 000 before 40 000 rubles.

Also, for non-compliance with the procedure and deadlines for storing strict reporting forms, for individual entrepreneurs and officials of organizations, a fine is provided in the amount of 2 000 before 3 000 rubles (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 for under Article 120 of the Tax Code of the Russian Federation.