Tourism has always been considered an incredibly popular entertainment. Every year, millions of people happily fly to other countries and spend their holidays there. To arrange a trip for yourself, you can contact an agency or an individual entrepreneur providing the service. After you pay for the services, you will be given travel agency strict reporting form. This document is an analogue of a check, but its use allows the company not to spend additional funds on the purchase of a cash register. If we take into account the fact that the cost of such an undertaking exceeds ten thousand rubles, then there is no desire to implement it.
BSO in tourism
All official documents in the Russian Federation are filled out in a certain way. We must not allow even one strict reporting form to be drawn up incorrectly. This is exactly what the BSO-Print printing house is for. To evaluate the professionalism and quality of the services provided, you can use the website where you can find photographs of the finished work BSO in tourism. Each form will necessarily contain the details of the tour operator. They include postal address, telephone number and full name. You only need to spend a minimum of time to write down all the necessary data, sign and seal. If we take into account all the advantages of such accounting, in comparison with a cash register, then the advantages are obvious. The full name of the individual who orders the services is also indicated. In a special column called “type of tourism product”, “travel” is indicated. And the cost and all the necessary details are also entered there. It is worth noting that where you need to indicate a unit of measurement, it is very easy to calculate using the necessary formula for a document such as strict reporting travel forms. For example, for tourists this is one day lived. Thus, the cost is calculated and entered into the ledger.
Order BSO for a travel agency
In order not to delve into the specifics of taxation and drawing up the necessary BSO for travel agency, "BSO-Print" provides its services. The printing house will quickly compose competent documents and print a certain quantity. The document will contain ready-made details and a field for specifying the product. When selling your service, it is only important to indicate it in the column, write the amount and prepare a stamp. After this, the receipt is ready. If the client wishes, BSO-Print will create forms with or without a tear-off spine. In the latter case, it is necessary to give the “traveler” the original, and leave a copy to the company.
“Tourist voucher” (hereinafter referred to as the “tour voucher”) is an integral part of the contract, contains the travel conditions and, along with the contract, is a document confirming the travel conditions, is drawn up and issued to the tourist along with the contract, regardless of the form of payment. In addition, a tourist voucher is a document confirming the fact of payment for the tourist product, a strict reporting form.
Tour packages are used by tour operators and travel agents who provide services for the sale of tourism products.
A travel package is equivalent to a cash receipt and is intended for making cash payments and (or) payments using payment cards.
Legal entities and individual entrepreneurs keep records of travel package forms. Registration of travel package forms by series and numbers is kept in the form book.
The sheets of such a book must be numbered, stitched and signed by the head and chief accountant (accountant) of a legal entity or individual entrepreneur, and also sealed (stamped).
The form of the strict reporting form "Tourist voucher" was approved by Order of the Ministry of Finance of the Russian Federation dated July 9, 2007 N 60n "On approval of the form of the strict reporting form."
The travel package form approved by letter of the Ministry of Finance of the Russian Federation dated April 10, 1996 N 16-00-30-19 “On approval of forms of strict reporting documents” was declared invalid.
Download "Old tourist voucher form, TOUR-1" (Word, 105 kb).
Description of the strict reporting form "Tourist package":
The strict reporting form "Tourist package" contains two sheets (the first sheet is self-copying). The first sheet of the form is issued to the customer of the tourism product (tourist), the second sheet remains with the legal entity or individual entrepreneur who is processing the tour package.
The tour package is printed on a sheet of any format. Measures to ensure protection against counterfeiting are applied to the tour package.
At the top of the tour package, the following information is indicated: information about the approval of the form “Approved by the Ministry of Finance of the Russian Federation” with skipping lines for filling in the day, month and year of approval, “OKUD code” with skipping a line for filling out codes for the form according to the All-Russian Classifier of Management Documentation.
The form contains a six-digit number and a series in alphabetic expression, which are affixed by the manufacturer of the forms.
Concepts used in the strict reporting form:
Tourist package- a document containing the conditions of travel, confirming the fact of payment for the tourist product and being a strict reporting form;
Tour operator- a legal entity engaged in activities related to the formation, promotion and sale of a tourism product;
Travel agent- a legal entity or individual entrepreneur carrying out activities to promote and sell a tourism product;
Tourist- a person visiting the country (place) of temporary stay for medical and recreational, educational, physical education, sports, professional, business, religious and other purposes without engaging in activities related to generating income from sources in the country (place) of temporary stay, in a period from 24 hours to 6 months in a row or carrying out at least one overnight stay;
Tourist product- a set of transportation and accommodation services provided for a total price (regardless of the inclusion in the total price of the cost of excursion services and (or) other services) under an agreement on the sale of a tourist product;
Customer of a tourism product- a tourist or other person ordering a tourist product on behalf of the tourist, including the legal representative of a minor tourist.
The form contains:
details of the tour operator/travel agent, indicating the full and abbreviated name, postal address, telephone number, registration number of the tour operator in the Unified Federal Register of Tour Operators, INN, OKPO code;
details of the travel agent, for a legal entity indicate:
full and abbreviated name, postal address, INN, OKPO code of the legal entity;
details of the customer of the tourism product are indicated
for an individual: last name, first name, patronymic of the individual ordering a tourist product, passport details, and in its absence - another identification document in accordance with the legislation of the Russian Federation, place of residence;
for a legal entity: full and abbreviated name, postal address, INN, OKPO code of the legal entity;
details of the tourist, indicating the last name, first name, patronymic of the individual, passport data, and in its absence - another identification document in accordance with the legislation of the Russian Federation, place of residence.
The form contains an indication that the tour package is an integral part of the contract for the sale of tourism products, with blank lines for subsequent filling in the date and number of the contract.
The form contains information about the manufacturer (abbreviated name, tax identification number, location), order number and year of execution, circulation of strict reporting forms.
The procedure for filling out the strict reporting form “Tourist package”:
This instruction has been developed in accordance with Decree of the Government of the Russian Federation dated March 31, 2005 No. 171 “On approval of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment.”
All fields of the tour package must be completed. The "Tour Operator/Travel Agent" field is filled in by the tour operator or travel agent. The field is filled in by a travel agent if an agreement on the sale of a tourism product is concluded between the travel agent and the customer of the tourism product. The travel package can be filled out by hand in block letters, as well as in printed form, including using computer technology (with the exception of the fields where the tour operator/travel agent and the tourist/customer of the tourism product put their signatures).
The travel package is filled out after signing the agreement on the sale of the tourism product.
The tour package indicates the form code according to the All-Russian Classifier of Management Documentation (OKUD).
In the field "Tour Operator/Travel Agent" the full and abbreviated name, address (location), Taxpayer Identification Number, OKPO code, and registration number of the tour operator in the Unified Federal Register of Tour Operators are indicated.
In the field "Customer of a tourist product" the following are indicated for an individual: last name, first name, patronymic of the individual ordering the tourist product, passport data, and in its absence - another identification document in accordance with the legislation of the Russian Federation, place of residence; for a legal entity: full and abbreviated name, address (location), INN, OKPO code.
In the "Tourist" field, the surname, first name, patronymic of the individual, passport data, and in its absence - another identification document in accordance with the legislation of the Russian Federation, place of residence are indicated.
In the field "Type of tourist product (travel)" the name of the tourist product (travel) is indicated in accordance with OKUN.
In the field "Unit of measurement of the tourism product (travel)" the number of days per person is indicated.
In the field "Total price of a tourist product" the amount in rubles is indicated, including in words.
The form is filled out by the person responsible for the transaction and its correct execution.
Damaged or incorrectly filled out forms are not destroyed, but are crossed out and attached to the cash report (statement, register) for the day on which they were issued.
The production of travel package forms is carried out in printing houses that have a special permit (license) for the production of strict reporting forms.
Accounting, storage and destruction of strict reporting forms is carried out in accordance with current legislation.
Proposals for ensuring the protection of the strict reporting form “Tourist voucher” from counterfeiting:
The purpose of these proposals is to establish a uniform production procedure, including the choice of document format and printing details, applied to the strict reporting form “Tourist voucher” (hereinafter referred to as the form).
To reliably provide protection against counterfeiting, the form, printed image, and ink must contain security elements. Each form must be printed with at least two types of printing. Traditional printing methods are used to produce the form. The number and series are made using high quality printing. There must be an overlay of at least one background grid with a variable step.
The print must be clear, of the same tone, with no blank areas littered or clogged with paint. The color tone and margin size in all copies belonging to the same edition must be the same. The production of forms with visible differences in the above parameters is not allowed.
For the tourism business, the BSO remains a document of strict accountability. The legislation imposes increased requirements for filling, issuing, and storing. The slightest blot is excluded. Therefore, the procedure for using the document should be followed exactly.
Tourist voucher form - legal requirements
By concluding an agreement with a client, the travel company issues him a trip. Regardless of the form of payment (cash, non-cash, purchase of a trip on credit), the strict reporting form (SSR) “Tourist package” is used. It is compiled in accordance with certain rules, have an individual series and a numerical number. This is an integral element that confirms the fact of the transaction between the seller and the buyer.
The tour package consists of two sheets. They are superimposed on each other, and as a result of filling out one form, the text is transferred to the bottom layer through carbon paper. The tourist receives the first sheet, and the second copy remains in the possession of the party issuing the form and selling the trip.
The structure of the document is regulated: as a mandatory measure, the presence of a series and a number from a six-digit combination, which is applied by the manufacturer, is established. This form indicates the abbreviated name, official address, TIN, serial number assigned to the order, date of sale, circulation.
Sheets of paper of any size can be used for printing. A certain form of printing is legally approved as a measure to maximize the protection of a document from counterfeiting. At the top of the sheet, information about the approval of a certain form of the form by the Ministry of Finance of the Russian Federation is indicated. Nearby there are lines for entering the date, and there is also a column for writing the OKUD encoding in accordance with the All-Russian Classifier used for drawing up management documents. The series and number must be marked on the finished sheet by the direct manufacturer.
Who is required to use BSO at work?
In the process of selling a tourism product, it is possible to conclude an agreement between the travel agency and the client or banks, which act as intermediaries in the settlement process. This applies to cases of purchasing a trip on credit. Receiving money from the bank involves the procedure for filling out the BSO, similar to entering information into it for non-cash payments.
When concluding an agreement with a tourist who pays only part of the amount for the trip, a cash receipt is always issued. In this case, the voucher is an attachment to the contract, and it is not a check.
Since a tour package is a strict reporting form, its correct execution within the framework of all procedures for the sale of a tourist product is mandatory. Otherwise, during inspection, inspectors may refuse to accept the form, indicating that it does not replace a cash receipt, imposing a fine for cash payments to the client without using a cash register.
Where can I get BSO for tourism activities?
The responsibility for producing forms rests with printing houses that have the appropriate right to do so. To increase the reliability of the form and to protect it from counterfeiting, certain requirements for its printing have been established.
Each sheet is produced using two or more printing methods. The series and number must be done in a high manner. Overlaying one or more grids using variable spacing onto the background is a requirement.
When printing, the presence of areas with spaces where this is not intended is not allowed. Clarity and uniform tone are required. In one edition the paint should be the same. Visible differences are prohibited and this form may not be used.
Note! When printing in a printing house, its data and information about ordering the printout are noted on the form. It is also possible to use automation tools to fill out the BSO.
What is the procedure for storing and using BSO
Parties engaged in the offer and sale of vouchers, forms in a special book, where their numbers and series are indicated. The sheets in the book are numbered, stitched and certified by the signature of the accountant, as well as the owner of the individual entrepreneur or legal entity. Be sure to seal them with a stamp.
All fields of the document must be filled in. The travel agent draws up an agreement on the sale of the tourism product between him and the client. Filling out is carried out in block letters manually or by machine. The exception is the fields in which the parties to the agreement certify the fact of the transaction with signatures.
It is necessary to use blue or black paste. The use of ink pens is allowed. The tourist voucher is filled out after the document on the sale of the tourist product has been certified by signatures.
Responsibility for the correct completion of the form lies with the person making the entries. Incorrectly completed or damaged copies are not disposed of, but are crossed out with two cross lines and attached to the cash report generated for the day during which the statement was issued.
BSO sample. How to fill out a voucher
When developing the BSO structure, the following terminology is used:
- A tourist voucher is a document regulating the relationship that is formed between the seller and the client, confirming payment for the tourist product and containing all the rules and conditions of the trip.
- A tour operator is a legal entity whose main task is to form, offer and sell tourism products.
- A travel agent is the owner of an individual entrepreneur or a legal entity that is engaged in the promotion and subsequent sale of a tourism product.
- Tourist is a person who purchases a tourism product to visit a country for the purpose of staying on a temporary basis for health, religious, educational and other purposes without carrying out activities related to making a profit at the place of his stay. A period of temporary stay is considered to be from 24 hours to 6 months and with at least one overnight stay.
- A tourist product is a package of services that includes travel and accommodation for the period of stay at general prices within the framework of an agreement on the sale of a tourist product. The total cost may include excursions or other services, but they may also be absent.
- The customer of a tourism product is the tourist himself or another person who creates an application at his request.
The tour package records data point by point. They are divided into blocks.
Information about the travel agent or tour operator:
- full name and abbreviation;
- OKPO, INN, contact details;
- if the supplier of the tourism product is a tour operator, the registration number must be indicated.
Document details:
- name of the form;
- serial number;
- a note on the preparation of the BSO in accordance with the order of the Ministry of Finance of the Russian Federation dated 07/09/2007 No. 60n.
Information about the services provided:
- coding in accordance with the OKPD 2 classifier;
- type of service sold;
- unit of measurement (trip duration in days);
- price (in words and in numbers).
Client information:
- passport data or information about the client from other documents that reliably confirm his identity.
Payment Information:
- cash value (in words and in numbers);
- amount paid on the card (in words and in numbers);
- date of settlements.
Information about the representative of the travel agency that accepted the payment:
- Personal Information;
- position held.
Signature of the person receiving the payment.
A note about the mandatory preparation of a travel package within the framework of an agreement for the provision of tourist services (indicating the date and number). :
Regardless of who acts as the payer, the voucher is issued in the name of the tourist who is planning the trip. In the “Total cost of the tourist product” field, indicate the price in the cash payment column, and put a dash in the section with information about the payment card. The form is filled out in the same way if the tourist himself pays by bank transfer.
Carefully filling out the BSO is a mandatory requirement, since distortion of information or its absence is equivalent to failure to issue a document and implies sanctions from the Federal Tax Service during the verification process.
When working with clients, travel companies often use strict reporting forms in an approved form TOUR-1. In other words, travel agencies use BSO tourist voucher form(OKUN – 061000). This form is used when providing tourist and excursion services, as well as when organizing various types of recreation provided by travel agencies. The tourist voucher form was approved by order of the Ministry of Finance of the Russian Federation No. 60n dated July 09, 2007 and is equivalent to a cash receipt, allowing you to keep track of funds without the use of cash register equipment.
BSO form "Tourist package" contains two sheets made of self-copying paper. The first sheet of the form is issued to the customer of the tourism product (tourist), the second sheet remains with the legal entity or individual entrepreneur who is processing the tour package.
Order and receive ready-made tourist voucher forms TOUR-1 you can in our company. This does not require numerous trips to our office - 2-3 days after ordering by phone or email, your forms will be ready. As a rule, forms are made in two layers, with gluing on one side, in convenient blocks of 50 pieces of the format A5 or A4.
If necessary, the number of sheets in the form, forms in the block and other characteristics can be changed to suit your requirements.
Sizes and prices:
| Type of form | Size | Quantity, pcs | Price rub., pcs. | Amount, rub |
|---|---|---|---|---|
| A5(148*210mm), horizontal | 100 | 9-00 | 900-00 | |
| A5(148*210mm), horizontal | 200 | 6-00 | 1200-00 | |
| A5(148*210mm), horizontal | 500 | 4-00 | 2000-00 | |
| A5(148*210mm), horizontal | 1000 | 3-30 | 3300-00 | |
| A4(297*210mm) vertical | 100 | 12-00 | 1200-00 | |
| A4(297*210mm) vertical | 200 | 8-60 | 1720-00 | |
| A4(297*210mm) vertical | 500 | 7-20 | 3600-00 | |
| A4(297*210mm) vertical | 1000 | 6-20 | 6200-00 |
Self-copy paper colors:
BSO - tourist voucher is officially approved in federal legal acts, therefore it is practically mandatory for use by business entities working in the tourism business. Our article will tell you about the features of filling out this form.
BSO for travel agencies. Features of regulatory legislation
Currently, the following can be used as a BSO for a tourist package:
- Traditional - forms printed in a printing house or generated in automated systems (hereinafter - AS), which are not cash registers. They are drawn up in accordance with Decree of the Government of the Russian Federation dated 05/06/2008 No. 359. Forms of this type can be used until 07/01/2019 (clauses 7, 8, Article 7 of the Law “On Amendments to the Federal Law on CCP” dated 07/03/2016 No. 290, Law of November 27, 2017 No. 337-FZ).
- Innovative - forms formed using AS, which are cash register systems. They are drawn up in accordance with the Law “On the Application of CCP” dated July 3, 2016 No. 54-FZ, taking into account amendments to the Federal Law dated July 3, 2016 No. 290, dated November 27, 2017 No. 337-FZ.
Moreover, until July 1, 2019, the organization, taking advantage of the right to defer the use of online cash register systems, provided, among other things, to companies providing services to the public, can choose which SSO to use: the first or the second.
Innovative forms can be drawn up in any form convenient for the organization - the main thing is that they meet the criteria listed in paragraph 1 of Art. 4.7 of Law No. 54-FZ. Traditional ones are formed taking into account certain criteria, which we will discuss below.
We use a legal form for strict reporting of a tourist voucher (according to Order No. 60n and other regulations)
If a travel agency follows the norms of Resolution No. 359, it is recommended that it use the form approved by Order of the Ministry of Finance of Russia dated July 9, 2007 No. 60n as a strict reporting form for a tourist package, despite the fact that this legal act came out earlier than the main source of law governing the application traditional BSO for calculations without the use of cash register systems (Government Decree No. 359 dated 05/06/2008).
This is due to the fact that Order No. 60n was issued in order to implement the Decree of the Government of the Russian Federation of March 31, 2005 No. 171 (previously in force, which regulated settlements without the use of cash register systems). If any form of BSO was approved by the federal government before the entry into force of Resolution No. 359, it must continue to be used (information letter of the Ministry of Finance of the Russian Federation “On the procedure for approving BSO” dated August 22, 2008).
The fact that the form of a tourist voucher according to Order No. 60n has been approved by the federal structure gives the supplier the right to issue it without a copy and detachable parts (subparagraph “a”, paragraph 8 of the Regulations on payments without the use of cash registers, approved by the Decree of the Government of the Russian Federation dated 06.05. 2008 No. 359). In this case, the BSO is issued only for the consumer of services (however, information about the form must be reflected in the accounting book). This, to a certain extent, simplifies BSO accounting.
Strict reporting form for a tourist package (document structure)
In what structure can the BSO, compiled according to Order No. 60n, actually be represented?
The form in question records:
- Information about the tour operator or travel agent:
- full and abbreviated name of the company;
- INN, OKPO, address, telephone number of the company;
- registration number if the service provider is a tour operator.
- Information about the document;
- name - “Tourist package”;
- serial number;
- a note indicating that the form is drawn up in accordance with Order No. 60n.
If the BSO is printed in a printing house, the tourist voucher form must also contain data from the printing house (name and tax identification number), as well as information about the order for printing the forms (number, year of execution, size of circulation). However, it is also possible to fill out the tourist voucher form using automation tools.
- Information about the services provided:
- service codes according to the OKPD 2 classifier (adopted and put into effect by order of Rosstandart dated May 12, 2016 No. 310-st) according to the list given in the form;
- type of services provided (tourist product);
- unit of measurement of services (number of days of travel);
- cost of services (in numbers and words).
- Information about the travel agency client:
- Full name of the client;
- passport data (or information from another available identification document).
- Information about payment for services:
- amount paid in cash (in figures and words);
- amount paid from the card (in numbers and words);
- date of settlements.
- Information about the representative of the travel agency who received payment for services:
- FULL NAME.;
- job title.
- Signature of the representative of the travel agency who received payment for services.
- Travel agency stamp.
- A note stating that the form of a tourist voucher is an integral part of the contract for the provision of tourist services, indicating its registry data (date and number).
Since the traditional form of a strict reporting form for a tourist package is a rather complex document, travel agencies need to pay special attention to filling out each of its points. Incomplete reflection of information on a tourist voucher form is equivalent to failure to issue the appropriate form and may be accompanied by sanctions from the Federal Tax Service when checking the activities of a travel agency.
