Application and SSR sample. What is SSR?

A strict reporting form is a document that can replace a cash receipt in accordance with the procedure established by law. What are the rules of law governing this procedure? In what structure can SSR be presented in accordance with the relevant provisions of the law?

What is the essence of SSR?

We will study to begin with what is a SSR, what are forms of strict accountability. These sources are documents that certify in accordance with the legislation of the RF the receipt by some economic entity, for example IP or LLC, of funds from an individual for services rendered to it on a fee basis.

The use of SSR for IP and business companies is regulated by legislation, which varies considerably from time to time. Now in the sphere of legal regulation of SSR turnover a situation has developed in which the use of the documents under consideration is regulated in fact by two different sources of law - Federal Law No. 54 FZ in the old version, as well as a new edition of this law. This is possible, since, on the one hand, the newer legal norms have entered into force, on the other - adherence to them will become mandatory later. Let's study this nuance in more detail.

Use of SSR: changes in legislation

Specificity of the legal regulation of the use of SSR for services is that PIs and business entities that provide services to citizens have the right to use SSR in the manner established by Federal Law No. 54-FZ in the version of March 8, 2015. In addition, it can be noted that before July 1, 2018, entrepreneurs on the patent system, as well as firms that pay UTII on the list of activities recorded in paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation, also have the right to use SSR in accordance with the procedure established by Federal Law No. 54 as amended on March 8, 2015. In addition, if any business entities have the right not to apply SSR in principle, such right is also reserved for them until July 1, 2018.

In turn, IP and legal entities also have the right to work, being guided by the new norms of Federal Law No. 54. On what their choice may depend - we will consider further, having examined the provisions of both versions of the relevant source of law.

Application of SSR under the old version of Federal Law No. 54

In accordance with the provisions of Federal Law No. 54, as amended on March 8, 2015, from a legal point of view, SSR when providing services is very close to a cash voucher, and in many legal relationships it is replaced. But they are not a complete analog of it.

The procedure for the application of SSR in the implementation of legal relations in the jurisdiction of the old version of Federal Law No. 54 is actually regulated by another source of law - Government Decision No. 359. This normative act also contains a separate definition of SSR. What is a strict reporting form in accordance with Resolution No. 359?

It can be represented, in particular:

• Receipt;
• Ticket;
• The coupon;
• Subscription.

But the list of SSR names is not limited by Resolution No. 359. To SSR in accordance with the source of the right can include any documents that contain legally prescribed details.

SSR under the old version of Federal Law No. 54: requisites

These include:

• The name of the form;
• Six-digit number, series;
• The name of the company that issued the SSR to the client, the full name of the individual entrepreneur providing the services;
• The address of the firm or IP;
• TIN of firm or IP;
• The type of service provided, its cost;
• The actual amount of payment for the service;
• Date of settlement of the firm with the client;
• The position and name of the cashier, his signature;
• Company seal;
• Other requisites that may reflect the specifics of the services provided by the firm or IP to customers.

Forms of SSR in accordance with Resolution No. 359 can be produced in a printing house or formed with the help of special automated systems. In the first case, the document should also contain the name, TIN, the address of the printing house, the order number for the printout of the SSR, the year of its execution, and the size of the print run.

The structure of paper forms generally should provide for the possibility of submitting the above list of requisites in two copies. As a rule, this requirement is fulfilled by printing out the SSR, on which the main part and the spine are present. On each of them there are the specified requisites, one of the parts is kept by the firm for reporting, the second is taken away by the client who paid the service.

Sometimes the legislation of the Russian Federation allows business entities to apply simplified forms of SSR, for example to transport enterprises, cinemas, zoos. The way in which this or that simplified form of SSR should be filled is defined by separate departmental normative acts.

Another important aspect of working with blanks under the old version of Federal Law No. 54 is the implementation of their accounting. Let us study the relevant norms of legislation in more detail.

Accounting forms on the old version of the Federal Law № 54

In accordance with the old version of Federal Law No. 54, business entities should also keep a record of SSR, which are produced by printing. In the case of an automated system, their accounting is provided through appropriate hardware and software tools, but also under the control of the taxpayer.

To work with typographical forms, a special book of accounting of BSO is used. Its sheets must be stitched, numbered, and also certified by the director and chief accountant of the company. In this case, the document is also stamped by the organization.

The head of the firm concludes a contract with the employee subordinate to him, according to which the specialist is responsible for maintaining the SSR, as well as their accounting. As a rule, it also entrusts him with receiving money from clients of the firm to whom the services are provided. Filling of the SSR with the responsible officer must also take into account the provisions of Resolution No. 359.

Acceptance of printing SSR at the enterprise is carried out by a special commission. In the event that an economic entity has the status of a legal entity, the forms are put on the balance of the organization, as a basis for this, special acts are applied. SSR should be stored in safe places, which are to be sealed at the end of the working day of the organization's employees.

In the manner prescribed by law, an inventory of the relevant forms is carried out. Keep copies or stubs of forms in the firm for at least 5 years.

Such are the nuances of the use of SSR by business entities under the old version of Federal Law No. 54. But how does the new version of the corresponding Federal Law regulate the application of these forms?

What is SSR under the new version of Federal Law No. 54?

Federal Law No. 54 also provides a separate definition of SSR. What is a strict reporting form for a new edition of the relevant source of law? It is, in turn, almost a complete analog of the cashier's check. Its main distinguishing feature is the formation in electronic form with mandatory use of an automated system that transmits information about calculations between firms and customers via the Internet to the Federal Tax Service of Russia.

Thus, the new type of SSR, on the one hand, is easier to use: it is not necessary to keep records, the SSR book should not be used, the order of storage of the relevant forms and their inventory should not be observed. On the other hand, the internet is essential for using forms. It will also be necessary to purchase automated systems, register them and provide for operation.

Under the new law, SSR should contain a different list of requisites - in comparison with the forms, the application of which is regulated by the provisions of Resolution No. 359.

Essential elements of SSR under the new version of Federal Law No. 54

Thus, a new SSR should include:

• name;
• Ordinal number for the working shift of the cashier;
• Address of the organization in which the calculation was performed;
• Name of the company, full name ИП;
• Taxpayer Tax Identification Number;
• The taxation system that is applied by the firm;
• A specific indication of the calculation;
• The name of the services rendered to the client - if possible, payment, as well as their number;
• The cost per unit of the service provided - with the indication of VAT, if the firm pays it;
• The total amount of the invoice for services;
• A particular form of payment - in cash or on a card;
• The position and name of the person who accepted payment from the client;
• Registration number of the automated system of formation of SSR;
• Serial number of the drive;
• Fiscal sign of SSR;
• The address of the site where you can request information about the calculation;
• Phone or e-mail of the person, if SSR is transferred to him only in electronic form;
• Data on the fiscal document;
• Information on the working shift;
• Fiscal indication for the message.

How can SSR look? A sample of the strict reporting form conforming to the requirements of Resolution No. 359, that is, applied in accordance with the old version of Federal Law No. 54, is shown in the picture below.

It contains all the requisites that give the document legal force, taking into account the requirements established by the legislation of the Russian Federation.

In turn, if we consider a new SSR, its sample should contain a new list of requisites. In practice, it may look different, taking into account the specifics of the CCT applied by a particular enterprise.

There are a number of nuances that characterize the use of SSR in the provision of services by an entrepreneur who decided to carry out settlements under the new version of Federal Law No. 54. Consider them.

Application of SSR in accordance with the new version of Federal Law No. 54

First of all, the firm should pay attention to the fact that SSR can be issued to the client:

• In paper form - while the information about the document is reflected in the database of the automated system;
• In electronic form - subject to sending information about the corresponding form to the customer in the form of SMS or e-mail.

But in the law there is a reservation: these actions the firm is obliged to produce with technical access to the necessary tools. Anyway, information about the payment is reflected in online databases, which are formed during the transfer of information about payments by an automated system. It can be noted that the law provides for cases in which SSR for services should be sent to customers exclusively in paper form.

Certain nuances characterize settlements between providers and service recipients online. It happens that many services are provided on the Internet, for example, consulting. In this case, the use of SSR is regulated by separate norms of the new revision of Federal Law No. 54.

These are the nuances of the application of SSR by Russian businesses. What are forms of strict reporting in interpretations corresponding to different versions of Federal Law No. 54, what is the procedure for their application, we have studied. But there is one more important nuance, on which it is worth paying attention - the use of the opportunity to legally not apply the relevant documents.

Who can not use SSR and cashier's checks?

BSS - a document issued only when providing services. However, it has the right not to register entrepreneurs, nor to use other types of CCP, when providing services related to:

• With the reception from citizens of fiberglass, scrap, but not scrap metal, precious metals, precious stones;
• With repair, as well as painting shoes;
• With the release and repair of various types of metal haberdashery, keys;
• With care, as well as caring for children, patients, the elderly, people with disabilities;
• With the plowing of vegetable gardens, the preparation of firewood;
• With the provision of services for carrying things at railway stations, airports, sea and river ports;
• With the surrender of a citizen in the status of an IP in the rental of residential premises, which he owns.

It can also be noted that Federal Law No. 54, in both the old and the new version, permits economic entities not to use CCPs when selling:

• Goods in the format of fair trade;
• Tickets;
• Newspapers, magazines;
• Ice cream;
• Seasonal vegetables, fruits;
• Goods in the sale of which tankers are used, for example milk, live fish, kvass;
• valuable papers;
• Objects of creativity, crafts, if they are made by the seller himself.

Thus, in cases stipulated by law, business in various formats can be conducted without the use of SSR in the provision of services, as well as other types of CCP, in particular when selling goods.

Summary

A strict reporting form can be a convenient alternative to a CCP in cases where the law permits this. However, their application is rather strictly regulated by separate rules of law. Thus, it is legitimate to say that the choice between CCP and SSR will depend to a large extent on the specifics of a specific type of business, as well as on the conditions under which the PI or firm conduct economic activities.

The application of both CCP and SSR may have both advantages and disadvantages, which are likely to be most often determined in the course of practical use of the payments provided by the legislation of the Russian Federation between providers and recipients of services. The main thing at the same time is to take into account what actual norms of the law are in effect and how to apply them to specific legal relationships in this or that business segment.