An organization that uses the simplified tax system is engaged in providing services for organizing celebrations and various events. An exhibition was organized. The printing house has produced entrance tickets. The ticket only certifies the right to visit the exhibition. Some of the tickets were sold through the box office for cash, and some were sold to legal entities who made payments by bank transfer. What is the procedure for accounting for entrance tickets and documenting their sale to legal entities who made payment by bank transfer?
In our opinion, for accounting purposes, entrance tickets to the exhibition can be considered as strict reporting forms. The fact is that by themselves they cannot bring economic benefits to the organization and therefore cannot be recognized as inventory assets (products, materials); they only serve as evidence of the right of their buyer to receive the service provided by the organization. In this case, the ticket certifies the right to visit the exhibition.
From a legal point of view, purchasing a ticket means concluding an agreement for the provision of services by an organization. After all, an agreement can also be concluded by sending an offer (offer to conclude an agreement) to one of the parties and its acceptance (acceptance of the offer) by the other party (clause 2 of Article 432 of the Civil Code of the Russian Federation). By purchasing an entrance ticket to the exhibition, the buyer agrees to purchase services provided by the organization in the form of holding the exhibition.
Please note that the regulations do not define the concept of “strict reporting form”. However, based on the Regulations on Documents and Document Flow in Accounting (approved by the Ministry of Finance of the USSR on July 29, 1983 N 105 in agreement with the Central Statistical Office of the USSR), we can come to the conclusion that strict reporting forms are the following documents:
Having a unique number;
Subject to special storage (in safes, metal cabinets or special rooms to ensure their safety).
Ticket accounting
In accordance with the Instructions for the application of the Chart of Accounts for accounting the financial and economic activities of an organization, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, account 006 “Strict reporting forms” is intended to summarize information on the availability and movement of strict reporting forms stored and issued for reporting. reporting" Strict reporting forms are taken into account in the account in a conditional valuation, for example, in the valuation - 1 rub.
Note that there is another position, according to which strict accounting forms are not accounted for in an off-balance sheet account, but are accepted for accounting as a debit to account 10 “Materials” at the actual cost of acquisition with subsequent debiting to the account or %%%_16_%% . However, as we indicated above, ticket forms themselves do not have the ability to bring economic benefits to the organization in the future, and therefore should not be taken into account on the organization’s balance sheet as an asset.
The costs of printing services for the production of tickets should be considered as expenses, the implementation of which is associated with the performance of work, the provision of services, on the basis of clause 5 of PBU 10/99 “Costs of the organization”.
Tickets received by the organization are accepted for accounting as a debit of the account in the conditional valuation. Costs for the purchase of forms are reflected in the debit of the production cost accounts. Thus, the costs of purchasing tickets can be reflected either in the debit of account 20 “Main production”, or in the debit of account 26 “General business expenses”, depending on the procedure provided for by the organization’s accounting policy.
Proceeds from the sale of tickets are income from ordinary activities of the organization based on clause 5 of PBU 9/99 “Income of the organization.”
Payment transactions for printing services for the production of tickets are recorded using the following transactions:
Tickets counted;
Expenses for printing services are recognized as expenses (based on the certificate of services rendered).
Sales of tickets are reflected in the following order:
Payment for tickets is reflected;
Revenue from the sale of tickets is reflected;
Sold tickets have been written off.
Paperwork
Concerning documentation sales of tickets to legal entities that have made payments to organizations, we note the following.
Indeed, since, as you correctly noted, tickets are not inventory items when they are sold (form N TORG-12, approved by Decree of the State Statistics Committee of the Russian Federation dated December 25, 1998 N 132 “On approval of unified forms of primary accounting documentation for recording trade operations” ) should not be formalized.
Please note that since the tickets themselves are strict reporting forms, when selling them, the execution of any documents is not provided for by the current legislation.
In the situation under consideration, the organization can draw up an act of transfer of entrance tickets, the form of which can be developed and approved by the organization independently in compliance with the requirements of paragraph 2 of Art. 9 of Law N 129-FZ - indicating the following mandatory details:
Title of the document;
The date it was compiled;
Name of the organization that compiled the document;
Units of measurement and cost;
Positions of persons responsible for the execution of a business transaction and the correctness of its execution;
Personal signatures of these persons.
This document may also reflect the series and numbers of tickets, the date of their transfer and other essential data.
In addition, the organization can also issue other documents to buyers (legal entities), for example:
Exhibition program;
Invitations;
Other documents that can help your counterparties prove that expenses for visiting the exhibition meet the criteria for recognizing expenses established by clause 1 of Art. 252 of the Tax Code of the Russian Federation.
For your information:
Let us note that one of the varieties of strict reporting forms is a strict reporting form, equated to a cash register receipt (hereinafter - CSR), the procedure for using which is established by the Procedure for making cash payments and (or) settlements using payment cards without the use of cash register equipment, approved Decree of the Government of the Russian Federation dated May 6, 2008 N 359 (hereinafter referred to as the Procedure).
The use of such BSO is related to clause 2 of Art. 2 Federal Law dated 05.22.2003 N 54-FZ "On the use of cash register equipment when making cash payments and (or) payments using payment cards", allowing organizations and individual entrepreneurs to carry out cash payments and (or) payments using payment cards without the use of cash register equipment in the provision of services to the population, subject to the issuance of the appropriate BSO.
That is, an organization can exercise this right and not use a cash register when making cash payments to the public for providing them with services in the form of visiting an exhibition. But for this, the form of the entrance ticket issued to buyers is - individuals, and their accounting must comply with the requirements of the Procedure.
The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service. For getting detailed information about the service, contact your service manager.
"Budget Accounting", 2009, N 8
Te. Volodina, Honored Economist of the Russian Federation, member of the Methodological Council under the Ministry of Culture and Mass Communications.
Organizations and institutions providing services in the field of culture and art, in accordance with Art. 2 of the Law of May 22, 2003 N 54-FZ “On the use of cash register equipment when making cash payments and (or) settlements using payment cards”, as well as the Decree of the Government of the Russian Federation of May 6, 2008 N 359 “On the procedure for making cash payments and (or) settlements using payment cards without the use of cash register equipment" (hereinafter referred to as Regulation No. 359) carry out settlements without the use of cash register equipment in the case of providing services to the population, subject to the issuance of appropriate strict reporting forms, equivalent to cash receipts and the approved procedure for recording, storing and destroying strict reporting forms.
Forms of forms and their details
The forms of ticket, subscription and excursion voucher forms are approved by Order of the Ministry of Finance of Russia dated December 17, 2008 No. 257 “On approval of strict reporting forms” (hereinafter referred to as Order No. 257).
Subscription Ticket Excursion package
Strict reporting forms used in the provision of services by cultural organizations include:
- ticket;
- subscription;
- excursion package.
Each of these documents must contain the following details:
a) name of the document, six-digit number and series;
b) name and legal form of the institution (organization);
c) the location of the permanent executive body of a legal entity - another body or person who has the right to act on behalf of the legal entity by proxy;
d) taxpayer identification number assigned to the cultural institution (organization) that issued the document;
e) type of service;
f) the cost of the service in monetary terms;
g) other details characterizing the specifics of the service provided, with which the cultural institution (organization) has the right to supplement the document.
Production of forms
Institutions can print strict reporting forms approved by Order N 257 in a printing house with the designation of the series and serial number, or they can also produce them themselves using existing ones. technical means(personal computers, etc.) subject to numbering using a numerator and using a special auto-numbering program that eliminates the possibility of repeating the number.
In accordance with clause 12 of Regulation No. 359, institutions, at the request of tax authorities, are required to provide information from automated systems about issued documents. Methods for generating document forms using automated systems depend on the specific system used in a given institution.
Since in Regulation No. 359 we're talking about not about the printing device, but about the system that provides protection from unauthorized access, recording, storing information about the document form, which meets the requirements for cash register equipment in this part; a regular computer cannot be used to generate strict reporting forms. This is the opinion of the Ministry of Finance of Russia, which is set out in Letters dated February 3, 2009 N 03-01-15/1-43 and dated November 7, 2008 N 03-01-15/11-353.
The affixing of the series and number on the form of a printed document is carried out by the manufacturer of the forms. Duplicating the series and number on the document form is not allowed, with the exception of the series and number applied to the detachable parts of the document form.
The document form produced by printing must contain information about the manufacturer (abbreviated name, taxpayer identification number, location, order number and year of execution, circulation). This is stated in paragraph 4 of Regulation No. 359, Letter of the Ministry of Finance of Russia dated February 3, 2009 No. 03-01-15/1-42.
Decoration tickets, subscriptions and excursion vouchers, determining the nature and content necessary information on them, as well as their technical editing, are carried out by the cultural and art institution independently.
Budget accounting
On January 1, 2009, the Instructions on the procedure for applying budget classification, approved by Order of the Ministry of Finance of Russia dated December 25, 2008 N 145n, came into force. In accordance with them, the costs of paying for contracts for the production and purchase of blank products (including strict reporting forms, primary accounting documents, budget accounting and reporting registers, etc.) should be attributed to subarticle 226 “Other work, services.” Consequently, the costs of producing strict reporting forms for cultural institutions (organizations) approved by the Order are also included in subarticle 226 “Other work, services.”
Expenses for payment of contracts for the production of posters, playbills, performance programs, contracts for the creation of costume sketches and scenography should also be included in subarticle 226 “Other work, services”.
The management of the institution must ensure strict control over the safety and correct management accounting forms of strict reporting.
Responsibility for storing tickets and subscriptions in accordance with current legislation lies with the head of the institution, as well as its other employees upon the written instructions of the head.
Strict reporting forms kept by officials are subject to verification simultaneously with the audit of funds in the cash desk in accordance with the Procedure for conducting cash transactions in the Russian Federation, approved by Resolution of the Board of Directors of the Bank of Russia dated September 22, 1993 No. 40.
Unsold tickets, subscriptions and excursion vouchers are written off and destroyed in the manner and within the time limits established for strict reporting forms, approved by order of the head of the institution. Copies of receipts, stubs of strict reporting forms confirming the amounts of cash received must be stored in the institution in packaged form in the archive or warehouse for 5 years<1>.
<1>For information on storage periods for documents, see article “Destruction of Documents” No. 3/2009, p. 60.
Write-off of tickets and subscriptions withdrawn from circulation is carried out on the basis of an act drawn up by the commission and approved by the head of the organization. At the same time, documents (acts) on destruction are attached to this act.
Accounting for tickets, subscriptions and excursion vouchers in accordance with the Instructions on budget accounting, approved by Order of the Ministry of Finance of Russia dated December 30, 2008 N 148n (hereinafter referred to as Instruction N 148n), is carried out as follows.
The primary documents for accounting for income from performances, concerts and other cultural and educational activities (including fees from the sale of tickets and subscriptions) are strict reporting forms, on the basis of which settlements are made with visitors to cultural and art institutions without the use of cash register equipment .
Acceptance of strict reporting forms produced in the printing house is carried out according to the invoice and invoice at the printing house by the customer’s representative by proxy.
Upon receipt of manufactured strict reporting forms, a full check is carried out, the actual quantity and series, numbers are compared according to the data specified in the invoices (receipts, etc.).
The receipt of strict reporting forms from the printing house is reflected by the cultural institution at the cost of production by recording:
Debit 2 401 01 226
"Expenses for other work, services"
Credit 2 302 09 730
"Increase in accounts payable for payment of other works and services"
with simultaneous reflection on off-balance sheet account 03 “Strict reporting forms”.
Payment for forms is reflected by the entry:
Debit 2 302 09 830
"Reducing accounts payable for payment for other works and services"
Credit 2 201 01 610
"Removal of institution funds from accounts."
Analytical accounting of strict reporting forms is maintained in the Book of Accounting of Strict Reporting Forms (f. 0504045) by type, series and numbers, as well as by their storage location, indicating the date of receipt (issue) of strict reporting forms, quantity and cost. Based on the data on receipts and expenses of strict reporting forms, the balance at the end of the period is displayed. In accordance with Instruction No. 148n, BSOs are accounted for in off-balance sheet account 03 “Strict reporting forms” in a conditional valuation: one form - 1 rub.
03-1 "Strict reporting forms in the warehouse";
03-2 "Strict reporting forms in sub-reports";
03-3 "Strict reporting forms for sales";
03-4 "Strict reporting forms that have not been sold and are subject to destruction."
Strict reporting forms received at the warehouse are reflected at the cost of production on off-balance sheet account 03-1 “Strict reporting forms in the warehouse”.
Strict reporting forms issued from the warehouse for registration in the prescribed manner at the average actual cost are written off from off-balance sheet account 03-1 “Strict reporting forms in the warehouse”. At the same time, an entry is made in the debit of off-balance sheet account 03-2 “Strict reporting forms in the sub-report.”
The issuance of sets of tickets and subscriptions from the warehouse is formalized by a demand invoice (f. 0315006), signed by the head of the organization or his deputy and the chief accountant, and is carried out against a signature on this request of the person receiving the strict reporting forms.
The person responsible for the implementation of strict reporting forms issues registered forms to the ticket office cashier, non-staff authorized representatives, and theater box offices for registration.
The requirement is written out in two copies: one is issued along with strict reporting forms, the second is transferred to the accounting department of the institution.
Stamped and registered strict reporting forms, when transferred for sale, are written off at the production price from off-balance sheet account 03-2 “Strict reporting forms in sub-reporting”. At the same time, an entry is made on off-balance sheet account 03-3 “Strict reporting forms for sales.”
Non-staff authorized representatives for the sale of strict reporting forms and ticket cashiers of the institution are obliged, within the period established by the order of the head of the institution, to hand over to the cash desk of the institution or transfer to the account of the institution the money received for the sold forms.
Strict reporting forms not returned in a timely manner are considered sold, and the box office or non-staff representative pays their face value.
Officials report for received and used strict reporting forms, receipt stubs, copies of cash registers and cash reports on tear-off tickets on the day the proceeds are delivered.
Reports from officials serve as the basis for recording revenue under a receipt order.
A summary report on the sale of strict reporting forms for each performance, concert, performance must be compiled on the basis of data on the registration of strict reporting forms, invoices for their release for sale, invoices for the return of unsold strict reporting forms.
A summary report on the sale of strict reporting forms must be sent to the institution’s accounting department for verification and processing no later than the next day after the performance, concert, performance when held in a hospital. This report must be accompanied by bound copies of the strict reporting forms of the used kit.
The accrual of income from the sale of services provided by a cultural institution is reflected in the following entry:
Debit 2 205 03 560
Credit 2 401 01 130
The receipt of revenue from the sale of tickets and other strict reporting forms is reflected by the entry:
Debit 2 201 01 510, 2 201 04 510
“Receipt of funds from the institution to accounts”, “Receipts to the cash desk”
Credit 2 205 03 660
At the same time, strict reporting forms are written off from off-balance sheet account 03-3 “Strict reporting forms for sales”.
The return of unsold tickets is issued with an invoice and is reflected at the sales price by recording the “red reversal” method:
Debit 2 205 03 560
"Increase in accounts receivable for income from the provision of paid services"
Account credit 2 401 01 130
"Income from the provision of paid services."
Correction using the “red reversal” method is formalized by a Certificate (f. 0504833), which makes reference to the number and date of the corrected transaction log, document, and the rationale for making the correction.
The return of unsold strict reporting forms is reflected by writing off the off-balance sheet account 03-3 “Strict reporting forms on sale” and making an entry on the off-balance sheet account 03-4 “Strict reporting forms unsold and subject to destruction.”
Unsold strict reporting forms are written off from off-balance sheet account 03-4 “Strict reporting forms unsold and subject to destruction” on the basis of the Act on the write-off of strict reporting forms (f. 0504816) and are destroyed within the period established by order of the head of the institution.
Strict reporting forms kept by officials are subject to verification simultaneously with the audit of funds in the cash desk in accordance with the established procedure.
In addition to the mandatory inventory of strict reporting forms in accordance with current legislation, it is necessary, within the time limits established by the management of the institution, to conduct sudden control checks of their availability, as well as the correctness of completion and use.
The chief accountant must immediately report cases of identified discrepancies or shortages of strict reporting forms to in writing to the head of the institution to take action.
When using the electronic form of sales of strict reporting forms for the amount of sales, the following is recorded:
Debit 2 205 03 560
"Increase in accounts receivable for income from the provision of paid services"
Credit 2 401 01 130
"Income from the provision of paid services."
The receipt of revenue from the sale of strict reporting forms is reflected by the entry:
Debit 2 201 01 51 0, 2 201 04 510
“Receipts of funds from the institution to accounts”, “Receipts to the cash desk”
Credit 2 205 03 660
"Reducing accounts receivable for income from the provision of paid services."
Tax accounting
In accordance with paragraphs. 20 clause 2 art. 149 of the Tax Code is not subject to VAT (exempt from taxation) on the sale of services provided by cultural and art institutions. These include, among other things, the sale of entrance tickets and passes for visiting theatrical and entertainment, cultural, educational and entertainment events, attractions in zoos and parks of culture and recreation, excursion tickets and excursion vouchers, the form of which is approved in the prescribed manner as a form strict reporting, as well as the implementation of programs for performances and concerts, catalogs and booklets.
However, exemption from VAT payer obligations does not give a cultural institution the right not to draw up invoices and not to maintain books of purchases and sales. According to paragraph 3 of Art. 169 of the Tax Code, the taxpayer is obliged to draw up an invoice, keep logs of received and issued invoices, books of purchases and sales when performing transactions recognized as the object of taxation, including those exempt from taxation in accordance with Art. 149 of the Tax Code, as well as in other situations determined in accordance with the established procedure.
If the sale of goods (work, services) is not subject to VAT, and also if the payer is exempt from paying this tax in accordance with Art. 145 of the Tax Code, invoices are issued without allocating tax amounts (clause 5 of Article 168 of the Tax Code of the Russian Federation). In this case, a corresponding entry is made on the specified documents or a stamp “Without VAT” is placed.
A feature of operations for the sale of theater tickets (subscriptions, excursion vouchers) may be the placement of advertising information on them, which is an independent object taxation.
In other social sectors, strict reporting forms are taken into account in the same way as in cultural institutions.
T.E. Volodina
Honored Economist
Russian Federation,
member of the methodological council
under the Ministry of Culture
and mass communications
In order to optimize the functioning ticket management in the field of culture and art, the Ministry of Culture and Mass Communications of the Russian Federation reports for information and guidance.
One of the areas of implementation of statutory activities by cultural and art institutions in the Russian Federation is the holding of theatrical and entertainment, cultural, educational and entertainment events (hereinafter referred to as cultural events), attractions in zoos and parks of culture and recreation, as well as excursions.
These types of activities of cultural and art institutions are socially significant, are recognized as non-commercial, as not aimed at systematically making a profit, and are considered services, since they represent the activities of cultural and art institutions that do not have a material result.
At the same time, cultural and art institutions have the right to carry out income-generating activities, in particular, to provide services for the distribution and sale of entrance tickets and passes for visiting cultural events, attractions in zoos and parks of culture and recreation, excursion tickets and excursion vouchers (hereinafter referred to as entrance tickets) .
In accordance with paragraphs two and three of paragraph 20 of part 2 of Article 149 of the Tax Code of the Russian Federation (Chapter 21. Value Added Tax), the sale of these types of services is not subject to taxation (exempt from taxation) if the following three conditions are simultaneously met: firstly, entrance tickets are sold and (or) distributed, the form of which is approved in the prescribed manner as a strict reporting form, secondly, the sale and (or) distribution takes place on the territory of the Russian Federation, and, thirdly, such sale and (or) distribution is carried out by cultural and art institution.
Current legislation (paragraph five of paragraph 20 of part 2 of Article 149 of the Tax Code of the Russian Federation) includes cultural and art institutions for the purposes of Chapter 21 of the Tax Code of the Russian Federation, regardless of their organizational and legal form, following organizations: theaters, cinemas, concert organizations and groups, theater and concert ticket offices, circuses, libraries, museums, exhibitions, houses and palaces of culture, clubs, houses (in particular, cinema, writer, composer), planetariums, recreation parks, lecture halls and public universities, excursion bureaus (except for tourist excursion bureaus), nature reserves, botanical gardens and zoos, national parks, natural parks and landscaped parks.
Since otherwise is not established by the current legislation, then, based on the requirements of the first paragraph of paragraph 1 of Article 49, the first paragraph of paragraph 1 and the first paragraph of paragraph 2 of Article 52 of the Civil Code of the Russian Federation, a means of determining whether an organization belongs to cultural and art institutions is its constituent documents, which must indicate, among other things, the subject and goals of its activities. Business practice indicates the need to also confirm such affiliation by assigning the organization the appropriate code of the All-Russian Classifier of Species economic activity OK 029-2001 (NACE Rev. 1), introduced on January 1, 2003 on the basis of Decree of the State Standard of Russia dated November 6, 2001 N 454-st.
In accordance with paragraph 1 of Article 39 of the Tax Code of the Russian Federation, the sale of goods, work or services by an organization or individual entrepreneur is recognized as the transfer on a paid basis (including the exchange of goods, work or services) of ownership of goods, results of work performed by one person to another persons, the provision of services for a fee by one person to another person, and in cases provided for by this Code, the transfer of ownership of goods, the results of work performed by one person for another person, the provision of services by one person to another person - on a free basis.
Thus, the sale of entrance tickets is recognized as the transfer, on a reimbursable basis, of the ownership of these tickets as goods to other persons, including other cultural and art institutions. The distribution of entrance tickets is recognized as an activity aimed at their mass sale.
Institutions of culture and art have the right to provide services for the sale and distribution of entrance tickets to attend a cultural event, both in cash and by bank transfer.
ConsultantPlus: note.
Federal Law dated July 3, 2016 N 290-FZ amended Federal Law dated May 22, 2003 N 54-FZ. On making cash payments and (or) payments using payment cards without the use of cash register equipment, see Federal Law No. 290-FZ dated July 3, 2016.
In accordance with the first paragraph of paragraph 2 of Article 2 of the Federal Law of May 22, 2003 N 54-FZ “On the use of cash register equipment 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, they 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.
At present, until the Government of the Russian Federation determines a special order in pursuance of paragraph 2 of Article 2 of Federal Law dated May 22, 2003 N 54-FZ, previously adopted legal norms are in effect, in particular Order of the Ministry of Finance of Russia dated February 25, 2000 N 20n “On approval of strict forms reporting", issued in pursuance of the Decree of the Government of the Russian Federation dated July 30, 1993 N 745, which in turn is in force to the extent that does not contradict the Federal Law dated May 22, 2003 N 54-FZ, and the letter of the Ministry of Finance of Russia dated August 23, 2001 N 16- 00-24/70, according to which strict reporting documents must contain, along with indicators characterizing the specifics of the transactions being processed, the following mandatory details: approval stamp, name of the document form; six-digit number; series; form code according to the All-Russian Classifier of Management Documentation (OKUD); date of settlement; name and code of the organization according to the All-Russian Classifier of Enterprises and Organizations (OKPO); TIN code; type of work (services) provided; units of measurement of services provided (in kind and in monetary terms); the name of the position of the person responsible for the execution of the business transaction and the correctness of its execution, with a personal signature. The formats of approved strict reporting documents are recommendations and are subject to change. The artistic design and technical editing of strict reporting documents are determined by the organization independently, unless otherwise provided by the legislation of the Russian Federation.
In addition to the above, please note that, as established by the second paragraph of paragraph 2 of Article 2 of the Federal Law of May 22, 2003 N 54-FZ, strict reporting forms are equivalent to cash receipts. For this reason, the stubs of sold (distributed) entrance tickets to a cultural event must remain with the person who sold (distributed) the corresponding strict reporting forms to the population for cash payment.
In connection with the above, if a cultural and art institution cooperates with a distributor for the mass sale of entrance tickets to a cultural event, we recommend keeping separate records of tickets-forms of strict reporting, sold in cash by the cultural institution independently through its cash desk, and tickets transferred by bank transfer to another organization for distribution.
In case of sale of tickets for non-cash payment, they are transferred to the distributor on the basis of an acceptance certificate, invoice, or other document confirming the fact of transfer of inventory items, which serves as a reporting document for tickets sold for non-cash payment, strict reporting forms.
A cultural and art institution may itself produce or order the production of tickets. It is also legal to grant distributors, under a contract, the right to order the production of tickets for a cultural and art institution, while it is advisable to indicate in the contract that strictly accountable tickets from the moment of their production are the property of the customer and are considered transferred for distribution.
If a cultural and art institution transfers tickets to a distributor, it has the right to demand from the latest report on sold and unsold tickets, the return of unsold tickets, and the transfer in its favor of funds for tickets sold by the distributor.
If an institution of culture and art cooperates with a distributor that uses automated information systems for the sale of entrance tickets, then it is advisable to include in the contract with the specified organization a condition that the ticket produced by the distributor for the institution of culture and art is considered transferred to the distributor from the moment of transfer to him in electronic form of information about this ticket. In this case, the moment of transfer of such information is considered to be the moment the distributor produces a strict reporting ticket form using it. In this case, the stubs of the strictly accountable ticket forms remain with the distributor who distributed the entrance tickets to the population in cash.
Tickets from a set stored in a cultural and art institution, containing the same information as tickets sold by the distributor through an automated information system for their sale, must be redeemed by the cultural and art institution in the manner established by order of the head.
ConsultantPlus: note.
Guidelines on the procedure for recording, storing and destroying strict reporting forms by organizations and institutions of the Ministry of Culture of the Russian Federation, sent by the Letter of the Ministry of Culture of the Russian Federation dated April 13, 2000 N 01-67/16-21, became invalid due to the publication of the letter of the Ministry of Culture of the Russian Federation dated April 9, 2010 N 32- 01-39/04-PH.
The Ministry of Culture and Mass Communications of the Russian Federation draws the attention of cultural and art institutions that the Methodological instructions on the procedure for recording, storing and destroying strict reporting forms by organizations and institutions of the system dated 04/05/1999 of the abolished Ministry of Culture of the Russian Federation are advisory in nature and are applied to the extent that does not contradict current legislation of the Russian Federation.
To attend one or another cultural or entertainment event, you need to buy an entrance ticket. From a civil legal point of view, this document is an agreement for the provision of services on a paid basis.
To attend one or another cultural or entertainment event, you need to buy an entrance ticket.
From a civil legal point of view, this document is an agreement for the provision of services on a paid basis.
↯ Attention! New samples are available for download: ,
Today tickets are sold at cultural institutions different ways, among which the most popular is implementation using modern technologies.
Features of organizing the sale of entrance tickets via the Internet
The use of innovative technologies to resolve the issue of implementation significantly increases the volume of paid services provided. Therefore, both cultural organizations and government agencies propose to intensify sales online.
Several years ago, Resolution No. 408-PP was adopted, which focused on the need to modernize the material and technical base and use innovative technologies.
This will help increase ticket sales. If a theater or museum still sells them through the box office using ticket books, they can still organize this service online.
For this purpose, you can contact other organizations that provide a large number of similar services from their websites. However, the best option would be to create your own.
An electronic ticket has the same value as a paper version. It contains a volume of information that confirms the owner’s right to attend a cultural event in a certain cultural institution at a specified time. Any citizen or organization can purchase such a ticket. This is done quite simply. To do this you need to perform a number of actions:
- visit the official website of a cultural organization;
- order a ticket by filling out a special form.
If a citizen buys a ticket, then when filling out the form, indicate the last name, first name, patronymic, as well as passport details. The following information is required for legal entities:
A cultural organization has the right to add several additional lines to the order form, which may reflect information important to it.
Some of the institutions offer users to indicate the method of purchasing a ticket. You can pay the cost in cash or by bank transfer. If the user uses non-cash payment, the money is transferred to the account of the cultural institution.
Sometimes, along with the sale of entrance tickets, additional services are offered, such as reservations, delivery and others. They can be carried out both on a paid and unpaid basis. This usually depends on the conditions that are set out in the accounting policies.
Mostly online activities are carried out by cultural organizations themselves. However, some of them often resort to the services of other institutions, outsourcing this function.
How to keep track of tickets at a cultural institution
How to reflect the accounting of entrance tickets in accounting? We will consider the answer to this question below. If we talk about the accounting policy of a cultural organization, it is usually agreed upon with the founder. Most often, it contains a requirement regarding the accounting of tickets at the cost of their acquisition. To carry out their analytical accounting, the Book of Strict Reporting Forms is used. It contains information such as:
The Accounting Book must also meet other requirements. For example, it must be numbered and bound, which in itself excludes any possibility of correcting or changing any data.
The movement of strict reporting forms within the organization is reflected in off-balance sheet account 03. The basis for this is primary documents, as well as a change in the person in charge or the place of storage. If tickets are retired or transferred to another organization responsible for issuing them, then it is imperative to issue an acceptance certificate.
If it concerns state-owned, budgetary and autonomous cultural organizations, then when accounting for them, the receipt of ticket books is reflected in the debit of off-balance sheet account 03-1. The transfer of tickets to the sub-report is reflected in the debit of off-balance sheet account 03-2 and the credit of off-balance sheet account 03-1.
The table below shows how to record the sale of entrance tickets through the cash register:
Today, many cultural institutions organize the sale of tickets via the Internet or using bank cards. However, in doing so they expose themselves to certain risks.
Two years ago, it was decided that organizations that sell tickets only by bank transfer would be classified as sellers that do not give users the right to choose. Indeed, in this case, buyers are offered the only method of payment, which is a violation for which penalties are provided.
Having received an answer to the question of how to keep track of tickets at a cultural institution, the organization can only fulfill all the necessary requirements. And then she won’t have to pay any fines.
Taxation of VAT on the sale of entrance tickets
If the form of entrance tickets and subscriptions is approved by law as a strict reporting form, then their sale is not subject to VAT.
To confirm the legality of tax benefits for the sale of tickets and subscriptions, the organization must submit documents confirming the fact that it belongs to cultural and art institutions. Such confirmation can be the assignment of a code in OKVED.
Thus, the grounds for exempting the sale of entrance tickets and subscriptions from VAT are:
- compliance of the form of these documents with strict reporting forms;
- affiliation of organizations selling tickets to cultural and art institutions assigned an OKVED code.
Since many cultural institutions sell entrance tickets to events using modern technologies, the question arises whether it is possible to apply VAT exemption for electronic tickets.
Regulation No. 359 states that strict reporting forms can be produced either by printing or using an automated system. This means that their sale through Internet resources is carried out legally, which is confirmed by regulations on the use of cash register equipment.
A cultural organization that conducts online ticket sales has every right to be exempt from . The main condition for this is that electronic tickets comply with the requirements that are established for strict reporting forms.
However, a cultural institution must take into account that the buyer must be given the opportunity to receive a ticket in the form of a BSO instead of an electronic ticket. The best option in this case, it is the printing of forms at the entrance to the territory of the institution or at the institution itself.
