BSO tourist voucher - form and sample. BSO - tourist package (sample) Tour form 1 sample

1. The concept of a tourist package. Legal grounds for using a tourist voucher when making monetary payments, requirements for the form of a tourist voucher and the amount of information contained in the tourist voucher
According to Articles 1 and 10 of the Federal Law “On the Fundamentals of Tourism Activities in the Russian Federation” (hereinafter referred to as the Law on Tourism Activities), a tourist voucher is a document containing the conditions of travel, including the total price of the tourist product, and confirming the fact of payment for the tourist product. A tourist voucher is a strict reporting form.
In accordance with the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) settlements using payment cards”, cash payments when carrying out trade operations on the territory of the Russian Federation are made, in general as a rule, with the obligatory use of cash register equipment.
According to paragraph 2 of Article 2 of the above Law, organizations and individual entrepreneurs, in accordance with the procedure determined by the Government of the Russian Federation, can carry out cash payments and (or) payments using payment cards without the use of cash register equipment, provided that they issue the appropriate strict reporting forms.
Strict reporting forms include receipts, tickets, travel documents, coupons, vouchers, subscriptions and other documents intended for making cash payments and (or) payments using payment cards. In accordance with clause 2 of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment (approved by Decree of the Government of the Russian Federation No. 171 of March 31, 2005) (hereinafter referred to as the Regulations on strict reporting forms ) a tourist voucher is equivalent to a cash receipt.
A cash receipt is a primary accounting document printed by cash register equipment on paper, confirming the fact of a cash payment and (or) payment using payment cards between the user and the buyer (client), containing information about these calculations registered by software and hardware means of cash register equipment that ensure proper accounting of funds during settlements (Resolution of the Government of the Russian Federation dated July 23, 2007 No. 470 “On approval of the Regulations on the registration and use of cash register equipment used by organizations and individual entrepreneurs”).
According to the Regulations on strict reporting forms, a tourist voucher is used exclusively when making cash payments and (or) payments using payment cards without the use of cash register equipment when providing services to the population. In these cases, a tourist voucher is an integral part of the contract for the sale of a tourist product. When making cash payments under an agreement on the sale of a tourist product in non-cash form or using cash register equipment, a tourist voucher, in the opinion of Rostourism, may not be applied and, accordingly, is not an integral part of the specified agreement.
Non-cash payments under an agreement on the sale of a tourism product are carried out in accordance with the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code), the Regulations “On Non-Cash Payments in the Russian Federation”, approved by the Central Bank of the Russian Federation (No. 2-P dated October 3, 2002). According to Art. 862 of the Civil Code, when making non-cash payments, payments are allowed by payment orders, letters of credit, checks, collection payments, as well as payments in other forms provided for by law, banking rules established in accordance with it and business customs applied in banking practice.
Relations regarding the use of strict reporting forms in the financial and economic activities of tour operators and travel agents (hereinafter referred to as tourism organizations), including recording, storage and destruction of such forms are regulated by the legislation of the Russian Federation on accounting (hereinafter referred to as the legislation on accounting).
According to Article 5 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”, the general methodological guidance of accounting in the Russian Federation is carried out by the Government of the Russian Federation. As a general rule, regulations and guidelines on accounting are published by the Ministry of Finance of the Russian Federation.
The norms of the legislation on accounting when regulating relations on the use of strict reporting forms are of a special nature and, in the opinion of Rostourism, in this part they have priority over the norms of the legislation of the Russian Federation on tourism activities. This applies, in particular, to determining the amount of information contained in the forms strict reporting.
Clause 5 of the Regulations on strict reporting forms establishes that the strict reporting form must contain the following mandatory details:
a) information on approval of the form of the form; b) name, six-digit number and series; c) code of the form according to the All-Russian Classifier of Management Documentation; d) name and code of the organization or individual entrepreneur that issued the form, according to the All-Russian Classifier of Enterprises and Organizations; e) taxpayer identification number; f) type of service; g) unit of measurement for the provision of services; h) cost of the service in monetary terms, including the amount of payment made in cash or using a payment card; i) date of payment; j) job title , last name, first name and patronymic of the person responsible for the transaction and the correctness of its execution, place for a personal signature, seal (stamp) of the organization or individual entrepreneur.
Information about the conditions of travel, according to clause 5 of the Regulations on strict reporting forms, cannot be a mandatory requisite of a tourist voucher.
2. The procedure for using the strict reporting form “Tourist package” when making cash payments and (or) payments using payment cards
According to paragraphs 25 and 26 of the Regulations on strict reporting forms in the case of a tourist voucher, cash payments and (or) payments using payment cards are carried out in the following order: a) when paying for services in cash, organizations and individual entrepreneurs: fill out the form, except places for signature (except for the form intended for making specified payments for travel on public ground passenger transport); receive funds from the client; name the amount of money received and place them separately in front of the client; sign the form; name the amount of change and give it out to the client along with the form. In this case, paper bills and small change coins are issued simultaneously; b) when paying for services using a payment card, organizations and individual entrepreneurs: receive a payment card from the client; fill out the form, except for the space for signature; insert the payment card into the payment card reader and receive confirmation of payment by payment card; sign the form; return the payment card to the client along with the form and document confirming the transaction using the payment card. Mixed payment is allowed, in which one part of the service is paid in cash, the other - using a payment card. In this case, the issuance of the form, delivery and return of the payment card must be carried out simultaneously.
3. Requirements for ensuring the protection of tourist vouchers from counterfeiting
In accordance with paragraph 3 of the Regulations on strict reporting forms, the forms of strict reporting forms are approved by the Ministry of Finance of the Russian Federation at the request of interested government bodies and other organizations. The application must be accompanied by proposals to ensure the protection of the form from counterfeiting.
As follows from the Decree of the Government of the Russian Federation No. 15 of January 16, 2007 “On licensing activities for the production of counterfeit-proof printed products, including forms of securities, as well as trade in these products,” protected printing products are understood as printing products containing less than two security elements, manufactured using printing, holographic, information, microprocessor and other methods of protecting printed products, preventing complete or partial counterfeiting of these products.
Proposals to ensure the protection of tourist vouchers from counterfeiting define the minimum level of protection - level “B”. Order of the Ministry of Finance of the Russian Federation No. 14n dated February 7, 2003 “On the implementation of Decree of the Government of the Russian Federation No. 817 dated November 11, 2002”, in particular, states that security printed products of level “B” include travel tickets, forms of hygienic certificates and certificates of conformity, forms of prescriptions for strong drugs, preferential prescriptions, etc.
Security printing products, classified in accordance with the specified Order as security printing products of level “B”, must be produced on paper weighing 70 - 120 g/sq. m with a watermark of limited distribution, which has a pronounced contrast, ensuring its reliable visual control. The paper should not glow (visible luminescence) under the influence of ultraviolet radiation, and must contain at least two types of fibers controlled in the visible or other regions of the spectrum. It is acceptable to replace one type of fiber with other types of inclusions - confetti, polymer threads, encapsulated phosphor. The use of special fibers that have visible blue luminescence under the influence of ultraviolet radiation is not allowed. The format of security printed products at level "B" is not regulated.
Security printed products of level "B" must be produced on paper with an exclusive watermark or with a watermark of limited distribution. It is allowed to use special paper without a watermark.
In the production of "B" level security printing products, traditional printing methods are used. It is necessary to have an overlay of two background grids with a variable step, at least one of which must have an iris roll.
In accordance with Article 17 of the Federal Law of August 8, 2001 No. 128-FZ “On licensing of certain types of activities,” the production of counterfeit-proof printed products, including forms of securities, as well as trade in these products are subject to licensing. Licensing of activities for the production of security printed products, as well as trade in these products, is carried out by the Federal Tax Service.
The list of organizations that have licenses to carry out activities in the production of counterfeit-proof printed products, including forms of securities, as well as trade in these products, can be found at the following Internet address: http://www.nalog.ru/html/ registry.doc
4. Administrative responsibility for the provision of services without the use of a tourist voucher
Paragraph 4 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 31, 2003 No. 16 “On some issues of the practice of applying administrative liability provided for in Article 14.5 of the Code of Administrative Offenses of the Russian Federation for non-use of cash registers” established that in case of non-issuance of documents, strict reporting, the relevant legal entities and individual entrepreneurs are responsible for making cash payments without the use of a cash register.
Administrative responsibility for the provision of services without the use of cash registers is determined by Article 14.5 of the Code of the Russian Federation on Administrative Offences. In particular, the provision of services without the use of cash registers entails the imposition of an administrative fine on citizens in the amount of one thousand five hundred to two thousand rubles; for officials - from three thousand to four thousand rubles; for legal entities - from thirty thousand to forty thousand rubles.
5. Dates for starting to use a tourist voucher in the financial and economic activities of tourist organizations
In order to ensure stability and predictability in the tourism market, the Federal Agency for Tourism considers it advisable to recommend that tour operators and travel agents begin using tourist vouchers when providing services to the population simultaneously throughout the Russian Federation, starting from September 1, 2007.

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:

Self-copy paper colors:

BSO is an alternative to a cash register. In addition, the “Tourist voucher” reporting forms are a mandatory part of the contract for the provision of services, in accordance with the Federal Law on the Fundamentals of Tourism Activities in the Russian Federation. Considering the numerous facts of bankruptcy of tourist operators in 2014, it is necessary to provide the tourist with the entire package of documents. This is especially true for travel agents, because in order to provide insurance, insurance companies require the entire package of necessary documents from the traveler. If certain documents are not available, the tour operator will reimburse you.

“Tour-1” is a strict reporting form (SRF). This is a kind of receipt for the purchase of a tour package.

Often, when clients decide to buy a product, that is, a travel service, they ask travel agency managers: “Why are you giving a receipt?” The answer is quite complex and not unambiguous, but employees of any agency have certain knowledge and information in order to respond to the client at any time. The travel agency is required to provide clients with a BSO, a tourist voucher form, which is most often called “Tour-1”. In different organizations, the forms of these documents are different, since organizations order goods from different manufacturers. Their color may vary, but the legal seal and signature must be present. the person from whom you purchase a particular service.

Forms of the “Tour-1” type are produced for clients in duplicate. Signature and seal are affixed to both versions. Two copies are needed in order to give one travel voucher form to the client and leave the other in the accounting department.

If you use a bank card to pay for the trip, or decide to order a product (tourist package) online, the tour operator must also provide a terminal receipt and a Tour-1 tour form.

The legislative framework:

1. When a client decides to buy a product, namely a tourism service, when paying the amount for tourism services, it is impossible to provide receipts, that is, cash receipt orders. If a warrant is issued, this is attributed to the fact of the absence of a cash receipt, in accordance with Article 14.5 of the Code of Administrative Offenses of the Russian Federation.
2. In case of failure to issue a voucher form, the tour operator bears the same responsibility as in the absence of the fact of using a cash register, in accordance with the current legislation of the Russian Federation.
3. Travel agencies that provide travel services to individuals. persons by cash payment, can refuse to use a cash register and issue not a check, but a travel voucher form of the “Tour-1” type, which must be printed according to the requirements for BSO. In this case, a tourist voucher is given for the full cost of services.

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:

1. 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.
2. A tour operator is a legal entity whose main task is to form, offer and sell tourism products.
3. 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.
4. 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.
5. 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.
6. 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.

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.