Samples of vouchers for travel agencies tour 1. BSO tourist voucher - form and sample

For sphere tourism business BSO remains a document strict accountability. Legislation imposes increased requirements for filling, issuing, storing. The slightest blot is excluded. Therefore, the order in which the document is to be used must be followed exactly.

Form of a tourist voucher - legal requirements

When concluding an agreement with a client, the travel company issues him a ticket. Regardless of the form of payment (cash, non-cash, buying a ticket on credit), a strict reporting form (BSO) "Tourist ticket" is used. It is compiled in accordance with certain rules, they have an individual series and a numerical number. This is an integral element that secures 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 in one form, the text is transferred to the lower layer through carbon paper. The tourist receives the first sheet, and the second copy remains in the possession of the party filling out the form and selling the ticket.

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 has been legally approved as a measure to maximize the protection of a document from counterfeiting. At the top of the sheet, data on the approval of a certain form of the form by the Ministry of Finance of the Russian Federation are indicated. Nearby are lines for putting down the date, and there is also a column for writing the OKUD encoding in accordance with the All-Russian classifier used to compile management documents. The series and number must be put down on the finished sheet by the direct manufacturer.

Who is obliged to use the BSO at work

In the process of implementing a tourist product, it is possible to conclude an agreement between a travel agency and a client or banks that act as intermediaries in the settlement process. This applies to cases of buying tickets on credit. Receiving money from the bank provides for the procedure for filling out the BSO in the same way as entering information into it for cashless payments.

When concluding an agreement with a tourist who pays only a part of the amount for a ticket, a cash receipt is always issued. The voucher in this case is an annex to the contract, and it is not a check.

Since the tour package is a strict reporting form, it correct design as part of all procedures for the sale of a tourist product is mandatory. Otherwise, when checking, inspectors may refuse to accept the form, indicating that it does not replace a cashier's check, imposing a fine for cash settlements with a client without using a cash register.

Where can I get BSO for tourism activities

The obligation to produce forms rests with the 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 have been established for its printing.

Each sheet is made by two or more printing methods. The series and number must be done in a high way. The overlay of one or more grids using a variable step on the background is mandatory requirement.

When printing, the presence of areas with gaps is not allowed, where this is not expected. Clarity and uniform tone are required. In one print run, the paint must be the same. Visible differences are prohibited and this form is not to be used.

Note! When printing in a printing house, its data and information about the print order are marked on the form. It is also possible to use automation tools to fill in the BSO.

What is the procedure for storing and using BSO

Parties engaged in the offer and sale of vouchers, forms according to 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 IP or legal entity. Be sure to stamp them.

All fields of the document must be filled in without fail. The travel agent draws up an agreement on the sale of a tourist product between him and the client. Filling 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 a blue, black paste. The use of ink pens is allowed. The tour package is filled in after the document on the sale of the tourist product is signed.

Responsibility for the correct filling of the form lies with the person who makes the entries. Erroneously completed or damaged copies are not disposed of, but are crossed out with two cross lines and attached to the cash report generated on the day during which the statement was made.

BSO sample. How to fill out a ticket

When developing the BSO structure, the following terminology is used:

  1. A tourist voucher is a document that regulates the relationship that is formed between the seller and the client, confirming the 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 a tourist product.
  3. Travel agent - the owner of an individual entrepreneur or a legal entity that is engaged in the promotion and subsequent sale of a tourist product.
  4. Tourist - a person who purchases a tourist product to visit the 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. The period of temporary stay is considered to be from 24 hours to 6 months and at least one overnight stay.
  5. Tourist product - a package of services, including relocation and accommodation for the period of stay at general rates under the contract for 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 the tourist product is the tourist himself or another person who forms an application at his request.

In the tour package, data is recorded by points. They are divided into blocks.

Information about the travel agent or tour operator:

  • name in full form and abbreviation;
  • OKPO, TIN, contact details;
  • if the supplier of the tourist product is a tour operator, it is mandatory to indicate registry number.

Document details:

  • name of the form;
  • serial number;
  • a mark on the preparation of the BSO in accordance with the order of the Ministry of Finance of the Russian Federation dated July 9, 2007 No. 60n.

Information about the services provided:

  • encoding in accordance with the classifier OKPD 2;
  • the type of service being sold;
  • unit of measurement (duration of trip 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 numerical value);
  • the amount paid on the card (in words and in numerical value);
  • date of settlement.

Information about the representative of the travel agency that accepted the payment:

  • personal data;
  • position held.

Signature of the person receiving the payment.

A note on the mandatory preparation of a voucher under the contract for the provision of tourism services(with 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 field " total cost tourist product” 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 in the same way if the tourist himself pays by bank transfer.

Careful completion of the BSO is a mandatory requirement, since the distortion of information or its absence is equated to the non-issuance of a document and implies sanctions from the Federal Tax Service during the verification process.

Tourism has always been considered an incredibly popular pastime. Every year, millions of people are happy to fly to other countries and spend their holidays there. To arrange a ticket for yourself, you can contact an agency or an individual entrepreneur providing the service. After you pay for the services, you will be issued travel agency account 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 factor that the cost of such an undertaking exceeds ten thousand rubles, then there is no desire for its implementation.

BSO in tourism


All official documents in Russian Federation filled in a particular way. It is impossible to admit that at least one form of strict reporting turned out to be incorrectly drawn up. This is what the printing house "BSO-Print" serves for. To evaluate the professionalism and quality of the services provided, you can use the site where the photos are located finished works BSO in tourism. Each form, without fail, will contain the details of the tour operator. They include postal address, phone number and full name. You only need to spend the minimum time to write down all the necessary data, sign and seal. Considering all the advantages of such accounting, in comparison with cash register, the benefits are obvious. Also include the full name individual who orders services. In a special column called “type of tourism product”, it is precisely “travel” that is indicated. And there they enter the cost and all the necessary details. It is worth noting that where you need to specify a unit of measurement, which is very easy to calculate using the necessary formula for a document such as tourist forms of strict accountability. For example, for tourists it 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 peculiarities of taxation and compiling the necessary BSO for a travel agency, "BSO-Print" provides its services. The printing house will quickly compile competent documents and print a certain amount. The document will contain ready-made details and a field for specifying the goods. When selling your service, it is only important to indicate it in the column, write the amount and prepare the seal. After that, the receipt is ready. At the request of the client, "BSO-Print" will make 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.

BSO - a tourist voucher is officially approved in federal legal acts, therefore it is practically mandatory for use by business entities operating in the field of tourism business. Our article will tell you about the features of filling out this form.

BSO for travel agencies. Features of the governing law

Currently, as a BSO for a tourist voucher, the following can be used:

  1. Traditional - printed in a printing house or formed in automated systems(hereinafter referred to as AC) that are not cash registers, forms. They are drawn up in accordance with the Decree of the Government of the Russian Federation of 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).
  2. Innovative - forms formed with the help of AS, which are CCPs. They are drawn up in accordance with the law "On the application of cash registers" dated July 3, 2016 No. 54-FZ, taking into account changes in the Federal Law dated July 3, 2016 No. 290, dated November 27, 2017 No. 337-FZ.

Moreover, until July 1, 2019, the organization, using the right to defer the use of online cash registers, provided, among other things, to firms providing services to the population, can choose which BSO 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 apply the legal form of strict reporting of a tourist voucher (by order No. 60n and other standards)

If the travel agency follows the norms of Decree 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. legal act came out earlier than the main source of law governing the use of traditional BSOs in settlements without the use of cash registers (Government Decree No. 359 dated May 6, 2008).

This is due to the fact that Order No. 60n was issued in order to implement Decree of the Government of the Russian Federation No. 171 dated March 31, 2005 (previously valid NPA, which regulated settlements without the use of cash registers). If any form of BSO has been approved federal body authorities before the entry into force of Decree No. 359, it must continue to be used (information letter of the Ministry of Finance of the Russian Federation “On the procedure for approving the BSO” dated 08.22.2008).

The fact that the form of a tourist voucher, by order No. 60n, was approved by the federal structure, entitles the supplier company to issue it without a copy and detachable parts (subparagraph “a”, paragraph 8 of the Regulation on settlements without the use of cash registers, approved by the Decree of the Government of the Russian Federation of 06.05. 2008 No. 359). In this case, the BSO is issued only for the consumer of services (however, information about the form should be reflected in the ledger). This, to a certain extent, simplifies the accounting of BSO.

Form of strict reporting of a tourist voucher (document structure)

In what structure can the BSO, drawn up by order No. 60n, actually be presented?

In this form, the following are fixed:

  1. Information about the tour operator or travel agent:
  • full and abbreviated company name;
  • TIN, OKPO, address, telephone number of the company;
  • registry number if the service provider is a tour operator.
  1. Information about the document;
  • name - "Tourist ticket";
  • serial number;
  • a note that the form is drawn up in accordance with order No. 60n.

If BSOs are printed in a printing house, the tourist voucher form must also contain the data of the printing house (name and TIN), 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 form of a tourist voucher using automation tools.

  1. 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 travel days);
  • cost of services (in numbers and words).
  1. Information about the client of the travel agency:
  • Full name of the client;
  • passport data (or information from another available identification document).
  1. Information about payment for services:
  • the amount paid in cash (in numbers and words);
  • the amount paid from the card (in figures and in words);
  • date of settlement.
  1. Information about the representative of the travel agency who received the payment for the services:
  • FULL NAME.;
  • position.
  1. Signature of the representative of the travel agency who received the payment for the services.
  2. Travel agency stamp.
  3. A note that the form of a tourist voucher is an integral part of the contract for the provision of tourist services, indicating its registration data (dates and numbers).

Since the traditional form of a travel voucher strict accountability form is a rather complicated document, travel agencies need to pay special attention to filling out each of its points. Incomplete reflection of information in the form of a tourist voucher is equated to the failure to issue the corresponding form and may be accompanied by sanctions from the Federal Tax Service when checking the activities of the travel agency.

Travel companies are serious office work. Our printing house is approached by tour operators to print travel packages, in particular Tour-1 forms.

In the printing house Beliy Ezhik you can order the printing of tourist vouchers standard form or according to an individual sketch indicating the details and the logo of the agency.

Our designers will help you develop a design taking into account corporate style your firm. They use the logo and other elements of your company, corporate colors - all this contributes to the recognition of your agency. And the Tour-1 form will be very presentable.

Printing in our printing house

We offer full-cycle printing services and accompany the client at every stage. The printing of the tourist form Tour-1 includes several stages:

  1. Discussion. You talk about your task and wishes. Can you provide finished sample form, and order a layout from our designers.
  2. Coordination. If you are satisfied with the version of the document proposed by the designers, we approve it and send the layout to print.
  3. Numbering. We also take on this task.
  4. Delivery. To save your time, we will deliver the order to any district of Moscow and the Moscow region, regardless of the circulation.

The Tour-1 standard form contains information about a specific tour operator, individual details, a serial number, as well as the imprint of the printing house that printed them.

Our offers

We will complete the Tour-1 forms according to the following scheme:

  1. Design development. We also apply the company logo, etc. We assure you that both you and your clients will like the vouchers.
  2. Printing on self-copy paper. You fill out the ticket once, and you get several copies at once. It is convenient and saves time (both yours and the client's).

Usually we print the original on white paper (although it can be any color), and copies on pink, yellow, cyan, blue or green. This sample remains in the office.

"Tourist voucher" (hereinafter - tour package) - is an integral part of the contract, contains the terms of travel and is, along with the contract, a document confirming the terms of travel, 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 a tourist product, a form of strict accountability.

The tour package is used by tour operators and travel agents providing services for the sale of a tourist product.

Tour package is equivalent to cash receipt and is intended for cash settlements and (or) settlements using payment cards.

Legal entities and individual entrepreneurs keep records of tour package forms. Accounting for tour package forms by series and numbers is kept in the book for registering forms.

The pages 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 ticket" was approved by the 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 form of the tour package approved by the letter of the Ministry of Finance of the Russian Federation dated April 10, 1996 N 16-00-30-19 "On approval of the forms of documents of strict accountability" was recognized as invalid.
Download "The old form of a tourist voucher, TOUR-1" (Word, 105 kb).

Description of the form of the strict reporting form "Tourist ticket":

The form of the strict reporting form "Tourist ticket" contains two sheets (the first sheet is self-copying). The first sheet of the form is issued to the customer of the tourist product (tourist), the second sheet remains with the legal entity or individual entrepreneur who arranges the tour package.

The tour package is printed on a sheet of any format. Measures to ensure protection against forgery 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 of the form "Approved by the Ministry of Finance of the Russian Federation" with skipping lines to fill in the day, month and year of approval, "OKUD Code" with skipping a line to fill in the codes of the form for All-Russian classifier management documentation.

The form contains a six-digit number and a series in literal terms, which are affixed by the manufacturer of the forms.

Concepts used in the strict reporting form:
tourist voucher- a document containing the conditions of travel, confirming the fact of payment for the tourist product and being a form of strict accountability;
tour operator- a legal entity engaged in the formation, promotion and sale of a tourist product;
Travel agent- a legal entity or individual entrepreneur carrying out activities to promote and sell a tourist product;
Tourist- a person visiting the country (place) of temporary stay for health-improving, recreational, educational, physical culture and sports, professional and 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 of 24 hours to 6 months in a row or having 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 excursion service and (or) other services) under an agreement on the sale of a tourist product;
Tourist product customer- a tourist or other person ordering a tourist product on behalf of a tourist, including the legal representative of a minor tourist.

The sheet contains:
details of the tour operator / travel agent, indicate the full and abbreviated name, postal address, telephone number, registration number of the tour operator in the unified federal register of tour operators, TIN, OKPO code;
details of the travel agent, for a legal entity are indicated:
full and abbreviated name, postal address, TIN, OKPO code of the legal entity;
details of the customer of the tourist product are indicated
for an individual: last name, first name, patronymic of an individual ordering a tourist product, passport details, and in his 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, TIN, OKPO code of the legal entity;
details of the tourist, the surname, name, patronymic of an individual, passport data, and in his absence - another identity 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 the tourist product with gaps in the lines for the subsequent filling in the date and number of the contract.

The form contains information about the manufacturer (abbreviated name, TIN, location), order number and year of its execution, circulation of strict reporting forms.

The procedure for filling out the form of the strict reporting form "Tourist ticket":

This instruction was developed in accordance with Decree of the Government of the Russian Federation dated March 31, 2005 No. 171 "On Approval of the Regulations on Cash Payments and (or) Payments Using Payment Cards without the Use of Cash Registers".

All fields of the tour package are subject to obligatory filling. The field "Tour Operator/Travel Agent" is filled in by the tour operator or travel agent. The field is filled in by a travel agent in case of concluding an agreement on the sale of a tourist product between a travel agent and a customer of a tourist product. The tour 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 tourist product put their signatures).

The tour package is filled after the signing of the agreement on the implementation of the tourist product.

The tour ticket indicates the code of the form according to the All-Russian classifier of management documentation (OKUD).

The field "Tour operator/Travel agent" shall contain the full and abbreviated name, address (location), TIN, OKPO code, registration number of the tour operator in the unified federal register of tour operators.

In the field "Customer of the tourist product" for an individual are indicated: last name, first name, patronymic of the individual ordering the tourist product, passport data, and in its absence - another identity document in accordance with the legislation of the Russian Federation, place of residence; for a legal entity: full and abbreviated name, address (location), TIN, OKPO code.

In the "Tourist" field, the surname, name, patronymic of an individual, passport data, and in its absence - another identification document in accordance with the legislation of the Russian Federation, place of residence.

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 tourist product (travel)" indicates the number of days per person.

In the "Total price of the tourist product" field, the amount in rubles is indicated, including in words.

The form is filled in by the person responsible for the transaction and the correctness of its execution.

Spoiled or incorrectly completed forms are not destroyed, but crossed out and attached to the cash report (statement, register) for the day on which they were issued.

The production of tour 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 forms of strict accountability is carried out in accordance with applicable law.

Proposals to ensure the protection of the form of the strict reporting form "Tourist permit" from counterfeiting:

The purpose of these proposals is to establish a unified manufacturing procedure, including the choice of document format and print details, applied to the form of a strict reporting form "Tourist Voucher" (hereinafter - the form).

To reliably provide protection against forgery, the form, the printed image, as well as the inks, must carry security elements. Each form must be printed with at least two types of printing. In the manufacture of the letterhead, traditional printing methods are used. The number and series are done in letterpress printing. It is obligatory to have an overlay of at least one background grid with a variable step.

The print must be clear, of the same tone, without gaps filled up or clogged with ink. The tone of paint, the size of the margins in all copies belonging to the same circulation must be the same. Production of forms with visible differences in the above parameters is not allowed.