Form 3 gm sample filling. Strict reporting forms

The forms of strict reporting forms approved by this document can be used until December 1, 2008, unless otherwise provided by paragraph three of paragraph 2 of Decree of the Government of the Russian Federation dated May 6, 2008 N 359.
On the use of strict reporting forms after December 1, 2008, see Information letter of the Ministry of Finance of the Russian Federation dated August 22, 2008.

Order of the Ministry of Finance of the Russian Federation dated December 13, 1993 N 121 “On approval of forms of strict reporting documents”

ACCOUNT (Form No. 3-G)

Approved

By order of the Ministry of Finance

Russian Federation

Form N 3-G

Hotel __________________________________________________________ City ____________________________________________________________ 000000 ACCOUNT N —————— from "___" ____________________ 19__ Gr. ___________________________ Settlement index ____________________ (Last name, first name, country) N room _________________________ Check-in ____________________ (date, hours) N ​​building _________________________┌────┬───────────────── ───┬────┬────┬──────────────┬─────────── ─┐│ N │ Types of payments │Unit. │Quantity│ Price │ Amount ││p/p │ │change│unit-├──────┬───────┼──────┬──── ─┤│ │ │ │nits │ rub. │ kop. │ rub. │kop. │├────┼────────────────────┼────┼────┼── ────┼───── ──┼──────┼─────┤│1. │Reservation │ % │ │ │ │ │ ││ │ │ │ │ │ │ │ ││2. │Reservation │k/s │ │ │ │ │ ││ │ │ │ │ │ │ │ ││3.

Form 3-G and VAT

│Late │ │ │ │ │ │ ││ │ │ │ │ │ │ │ ││ │from _______________ │ │ │ │ │ │ ││ │ (date, hours) │ │ │ │ │ │ ││ │by _______________ │k/ s │ │ │ │ │ ││ │ (date, hours) │ │ │ │ │ │ ││ │ │ │ │ │ │ │ ││4. │Accommodation │ │ │ │ │ │ ││ │ │ │ │ │ │ │ ││ │from ______________ │ │ │ │ │ │ ││ │ (date, hours) │ │ │ │ │ │ ││ │ │ │ │ │ │ │ ││ │by _______________ │k/s │ │ │ │ │ ││ │ (date, hours) │ │ │ │ │ │ ││ │ │ │ │ │ │ │ ││5. │Extra space│k/s │ │ │ │ │ ││ │ │ │ │ │ │ │ ││6. │TV │days│ │ │ │ │ ││ │ │ │ │ │ │ │ ││7. │Refrigerator │days│ │ │ │ │ ││ │ │ │ │ │ │ │ ││8. │____________________│ │ │ │ │ │ ││ │ │ │ │ │ │ │ ││9. │____________________│ │ │ │ │ │ ││ │ │ │ │ │ │ │ ││10. │____________________│ │ │ │ │ │ ││ │ │ │ │ │ │ │ ││11. │____________________│ │ │ │ │ │ ││ │ │ │ │ │ │ │ ││12. │____________________│ │ │ │ │ │ ││ │ │ │ │ │ │ │ ││13. │____________________│ │ │ │ │ │ │└────┴────────────────────┴── ──┴────┴──── ──┴───────┴──────┴─────┘ Total received on account: _____________________________________ _______________________________________________________________ (amount in words) Duty administrator ___________________________________________ (mechanized calculation operator) a)

Hotel bill

Until December 1, 2008, all hotels used hotel bill 3rd This type of hotel reporting was introduced into the document flow in December 1993 by the corresponding decree of the Ministry of Finance of the Russian Federation. Throughout this entire period of time, until the end of 2008, this account was a document of strict accountability. This means that account 3-g itself had fiscal power and could be used to write off business travel expenses by organizations.

In practice, this type of document for a hotel was drawn up on A-4 format. At the top it contained directly identifying information about the form number, the date of approval, the decree number and the authority that approved it. Next, the invoice contains the name of the hotel, the serial number of the invoice itself, and the room number. It is mandatory to indicate the client's information on the invoice: Full name.

Hotel invoice form 3-G cannot be used

O., the organization that sent it, its address, details, contacts, date of arrival and departure. For a more detailed display of the period of stay, check-in/check-out times are indicated. All hotels use the concept of checkout time. Usually it is 12 -14 o'clock in the afternoon. The days of the client's stay are calculated from this time of day. It is also convenient for detailed calculation of partial days of stay. So, for example, when a tenant checks in several hours earlier than the check-out time, this time is added to his period of stay. It could be a whole day, or maybe half a day. The situation is similar with late check-out (check-out after check-out time). Adding a day or half a day is a purely internal matter of the hotel itself. The main thing is that the client is informed about this in advance and does not find himself in an uncomfortable situation.

In the central field hotel bills There is a table that displays the main characteristics of the residence. The period of stay at the hotel itself can be duplicated here. Other accommodation parameters include reservation, resort fee, availability of a refrigerator, air conditioning, telephone and other equipment in the room. Also, a separate column indicates meals (breakfasts, lunches), use of dry cleaning services, tailoring. Hotels with their own parking can provide their clients with a secure parking space for an additional fee. The list of additional services can be listed endlessly, it all depends on the type of hotel, its financial category, purpose, and territorial location. The main thing is that all these services are included correctly and in detail in the invoice.

Depending on the client's wishes hotel bill can be issued in various quantities. Previously, before the advent of electronic data processing, it was compiled in triplicate. One copy was provided to the client’s accounting department, the second was given directly to the tenant himself, the third remained in the hotel and was stored in a special client file. With the widespread use of computers, paper hotel records have been successfully replaced by an electronic customer database. The format of the electronic database remains similar to the old card index and is replenished with the same accounts of the same form, only in electronic form. At the client's request, he takes one or two copies of the invoice. He may not take it for himself, but one set for accounting is required.

You can buy reporting documents for your hotel stay and consider some important points in the appropriate section. The entire list of reporting documents for accommodation is described in detail here. In addition to the aforementioned hotel invoice, it must include a cash receipt. Other forms of reporting may also be present.

Since 2009, account 3-g as a strict reporting document has been abolished. That is, it cannot be used in its only form to close a business trip. Another acceptable option is a set of documents, where in addition to the invoice for accommodation, a hotel cash receipt is required. Most hotels still issue documents to their clients in this form to this day.

The mandatory use of form 3-g has been abolished since 2008. Such a form as a mandatory confirmation of hotel accommodation no longer exists. This is a memory of something long gone.

Despite the fact that some accounting departments continue to persistently demand “Form 3-d” as a hotel receipt. The fact is that, according to current legislation, the use of this form is left to the choice of the hotel issuing documents for accommodation. The hotel, at the request and accepted internal regulations, can provide supporting documents both in form 3-d and in any other form.

Hotel form.

This form is currently not valid. It was approved by order of the Ministry of Finance of the Russian Federation dated December 13, 1993 No. 121. The form was canceled by clause 2 of the Government of the Russian Federation Resolution No. the entry into force of Decree of the Government of the Russian Federation of March 31, 2005 N 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”, can be applied until December 1, 2008."

In the absence of cash register equipment, hotels must independently develop a form of document confirming the receipt of money for accommodation. The document must contain the mandatory details specified in the regulations on cash payments without the use of cash registers, namely: a) name of the document, six-digit number and series; b) name and legal form - for the organization; last name, first name, patronymic - for an individual entrepreneur; c) the location of the permanent executive body of the legal entity (in the absence of one, another body or person having the right to act on behalf of the legal entity without a power of attorney); d) TIN assigned to the organization (individual entrepreneur); e) type of service; f) cost of the service; g) the amount of payment made in cash and (or) using a payment card; h) date of calculation and preparation of the document; i) position, surname, name and patronymic of the person responsible for the transaction and the correctness of its execution, his personal signature, seal of the organization (individual entrepreneur); j) other details that characterize the specifics of the service provided and with which the organization (individual entrepreneur) has the right to supplement the document.

If the hotel uses cash registers in its activities, and accordingly issues cash receipts when making payments to its clients, a cash receipt order can serve as a document supplementing the cash receipt, which indicates for what payment was received. This follows from the following:

Currently, the law obliges companies and individual entrepreneurs to use cash register equipment that issues online receipts. The deadline for the transition of all enterprises engaged in sales and providing hotel services and rental housing is July 1, 2018.

We provide business travelers with accounting documents for their accommodation. Hotel checks in form BO-17 and fiscal cash receipt (54-FZ 2017).

Based on materials from the sites Garant Plus and Quitocru

Hotel account form N N 3-G, 3-GM (form)- is a strict reporting form. To be filled in when making payment for a reservation, accommodation, as well as for additional paid hotel services. The invoice is issued in three copies: the first is issued to the client (resident), the second is submitted to the accounting department, the third is stored until the guest leaves in the checkout area of ​​the hotel in a special file cabinet. With the mechanized method of conducting payments, the invoice is filled out in 2 copies. It records payment for the entire period of stay. Both copies are stored in the control file until the guest leaves.

Here you can download hotel forms for free (hotel invoice forms 3g, 3-g, 3-gm) in various designs.

                                &nb sp                    




Is it possible for hotels to use only form 3-d when making payment for accommodation, without a KKM check, and for organizations to accept it as a supporting document confirming expenses?

Form 3-d is indeed approved and is a BSO, but previously there was a list of organizations that had the right to work without a cash register. This list included hotels. Now they are not there. And today, almost all hotels issue the client both a cash register receipt and an invoice in form 3-g. In this situation, account 3-g is simply a transcript of the cash register receipt, with a detailed description of the services provided. Those. he lost his BSO function.

On the other hand, formally, he is a BSO - it seems that no one has canceled this. Therefore, if the employee brought only invoice 3-d, then it seems that it can be attributed to expenses. Another thing is that the hotel did not have the right to issue only the 3rd and not issue a KKM check.

By the way, the court believes that any document that contains the necessary details will do to confirm expenses. That is, the paper needs to indicate the name of the hotel, the cost of living, a signature and date (clause 2 of article 9 of the law of November 21, 1996 No. 129-FZ; clause 8 of the Rules for the provision of hotel services in the Russian Federation, approved by government decree of April 25, 1997

Form 3-g has been canceled and is not mandatory when submitting reports

No. 490). However, such a document does not necessarily have to be a strict reporting form.

Download other forms on our website:

Didn't find what you wanted - use the site map

The mandatory use of form 3-g has been abolished since 2008. Such a form as a mandatory confirmation of hotel accommodation no longer exists. This is a memory of something long gone.

Despite the fact that in some accounting departments they continue to persistently demand “form 3-d” as a hotel receipt. The fact is that, according to current legislation, the use of this form is left to the choice of the hotel issuing documents for accommodation. The hotel, at the request and accepted internal regulations, can provide supporting documents both in form 3-d and in any other form. Below in this article you can read the legally confirmed non-compulsory provision of Form 3-g.

This form is currently not valid. It was approved by order of the Ministry of Finance of the Russian Federation dated December 13, 1993 No. 121. The form was canceled by clause 2 of the Government of the Russian Federation Resolution No. the entry into force of Decree of the Government of the Russian Federation of March 31, 2005 N 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”, can be applied until December 1, 2008.”

In the absence of cash register equipment, hotels must independently develop a form of document confirming the receipt of money for accommodation. The document must contain the mandatory details specified in the regulations on cash payments without the use of cash registers, namely: a) name of the document, six-digit number and series; b) name and legal form - for the organization; last name, first name, patronymic - for an individual entrepreneur; c) the location of the permanent executive body of the legal entity (in the absence of one, another body or person having the right to act on behalf of the legal entity without a power of attorney); d) TIN assigned to the organization (individual entrepreneur); e) type of service; f) cost of the service; g) the amount of payment made in cash and (or) using a payment card; h) date of calculation and preparation of the document; i) position, surname, name and patronymic of the person responsible for the transaction and the correctness of its execution, his personal signature, seal of the organization (individual entrepreneur); j) other details that characterize the specifics of the service provided and with which the organization (individual entrepreneur) has the right to supplement the document.

If the hotel uses cash registers in its activities, and accordingly issues cash receipts when making payments to its clients, a cash receipt order can serve as a document supplementing the cash receipt, which indicates for what payment was received. This follows from the following:

Currently, the law obliges companies and individual entrepreneurs to use cash register equipment that issues online receipts. The deadline for the transition of all enterprises engaged in sales and providing hotel services and rental housing is July 1, 2018.

We provide business travelers with accounting documents for their accommodation. Hotel checks in form BO-17 and fiscal cash receipt (54-FZ 2017).

Based on materials from the sites Garant Plus and Quitocru

Business trips in many companies are an integral part of their activities, which require special documentation and registration. An employee who was on a business trip needs to report not only on hotel accommodation, but also on expenses incurred during his stay in another city. He must provide official documents from the hotel for his stay, forms 3g are one of them, but now they are no longer required to be presented.
What is 3g?
A hotel invoice in form 3g is a hotel receipt for accommodation; this form is necessary for accounting reporting. This document is filled out when making payment for the reserved room and for staying in it. In addition, hotel receipt forms are filled out for other paid hotel services provided. At the moment, this form has been canceled, however, at some enterprises it is necessary to provide this form for reporting.
Reporting form n 3g, a sample of which is presented in any hotel, must contain certain details, including:

• Name;
• date of completion;
• name of the organization that issued the form;
• content of the cost transaction;
• meter of the content of the transaction in monetary terms;
• name and signatures of responsible persons, etc.

Invoice form 3g, the form of which can be downloaded on the hotel website, is usually filled out in triplicate. One remains in the client’s hands, the second hotel invoice for accommodation, form 3g, is submitted for reporting to the accounting department, and the third is stored in the hotel file cabinet until the client leaves.
An invoice for payment for hotel accommodation and a form confirming this were used without fail until the system of mutual settlements using a cash register appeared.
Previously, payment was made only in cash, while the Form 3d document and the hotel form with stamps and signatures of the hotel management were the only documents confirming the costs.
Today, any enterprise that provides paid services must use cash registers.

Each cash register is registered with the tax authority, so checking the receipt is not difficult. This cash receipt contains all the information on the form or receipt for payment for hotel accommodation; you can download it for free. Therefore, additional confirmation of all expenses in Form 3d, which is a strict reporting form, is not required.

Approval of document flow in each organization is regulated by the head and governing body. Management has the right to decide that a hotel receipt will not be sufficient to report travel expenses. Now it is unclear whether form 3g works or not. What to do in such a case?
Responsible hotel officials can download a hotel check form and sign a standard agreement for the provision of specific services with a traveling employee.
A signed official contract and an available KKM receipt can serve as confirmation of payment for hotel services. They will be confirmation that a company employee lived in this hotel and used its services during a specific period of time.
If it is not possible to download a sample hotel invoice in form 3d and draw up an agreement, you can ask the hotel complex employees to draw up a document in free form confirming all expenses incurred.
In most Russian hotels today, departing people are given an official invoice and a cash receipt.

These documents confirming travel expenses correspond to the hotel invoice form in Form 3g, which can be downloaded for free. Such documents can include not only the cost of accommodation, but also payment for additional hotel services for a given period.
In addition, if necessary, the hotel management is ready to offer company employees staying at the hotel, in addition to a cash receipt and an invoice for services, an invoice for strict accounting reporting.

Tags hotel cash receipts, Hotel account 3-G | Bookmark the link.

Hotel account form N N 3-G, 3-GM (form)- is a strict reporting form. To be filled in when making payment for a reservation, accommodation, as well as for additional paid hotel services. The invoice is issued in three copies: the first is issued to the client (resident), the second is submitted to the accounting department, the third is stored until the guest leaves in the checkout area of ​​the hotel in a special file cabinet. With the mechanized method of conducting payments, the invoice is filled out in 2 copies. It records payment for the entire period of stay. Both copies are stored in the control file until the guest leaves.

Here you can download hotel forms for free (hotel invoice forms 3g, 3-g, 3-gm) in various designs.

Download                            Download                          Download

Download


Is it possible for hotels to use only form 3-d when making payment for accommodation, without a KKM check, and for organizations to accept it as a supporting document confirming expenses?

Form 3-d is indeed approved and is a BSO, but previously there was a list of organizations that had the right to work without a cash register. This list included hotels. Now they are not there. And today, almost all hotels issue the client both a cash register receipt and an invoice in form 3-g.

In this situation, account 3-g is simply a transcript of the cash register receipt, with a detailed description of the services provided. Those. he lost his BSO function.

On the other hand, formally, he is a BSO - it seems that no one has canceled this. Therefore, if the employee brought only invoice 3-d, then it seems that it can be attributed to expenses. Another thing is that the hotel did not have the right to issue only the 3rd and not issue a KKM check.

By the way, the court believes that any document that contains the necessary details will do to confirm expenses. That is, the paper needs to indicate the name of the hotel, the cost of living, a signature and date (clause 2 of article 9 of the law of November 21, 1996 No. 129-FZ; clause 8 of the Rules for the provision of hotel services in the Russian Federation, approved Government Decree of April 25, 1997 No. 490). However, such a document does not necessarily have to be a strict reporting form.

Download other forms on our website:

Didn't find what you wanted - use the site map

Do you want to easily receive travel allowances from the accounting department or submit a report on the use of the funds provided?

You need hotel uniform 3g. Since 2008, it has not been the main one, so it must be supplemented by checks and other official papers.

From the same period, this document cannot be used in places where there is no cash register equipment. Therefore, after returning, the economic department may require not only a hotel form 3g, but also a check.

What to do if no one told you in advance what forms are required? It’s easy to avoid problems with financing if you turn to our specialists for help in a timely manner. They'll write you out quickly form form 3g, they will confirm it with checks and acts.

How easy is it to get a hotel form form 3g?

Thanks to close cooperation with various hotels, a set of documents can be issued with or without confirmation. We deliver forms 3d not only in Moscow, but also using transport companies to any region of the country. Therefore, if necessary, everyone can use the services.

We will make sure that hotel form form 3g was filled out correctly. For this purpose the following will be written:

• passport details,
• registration address,
• information about the hotel,
• types of payments.

The latter can be specified, for example, indicating early check-in or late check-out, booking or receiving a discount.

Features of filling out form 3g

The document also indicates how much was paid in cash, by payment card and who received the funds. Therefore, using the hotel form Form 3d it is easy to check how reliable the information is.

All of them are entered into the database. Therefore, when choosing a company to entrust with the preparation of all documents, pay attention to ours. We cooperate with many hotels, so if necessary, it will withstand any inspection form 3g hotel which she seemed to provide.

In conclusion, it should be noted that if you are not sure which forms are required for the report, call our specialists. They will tell you about the types of documents that must be provided. All information provided by clients is important solely for filling out Form 3g for the hotel.

We never use information for other purposes. Almost all hotels have cash registers, so the original receipt will be received without any problems. The hotel form form 3g is filled out quickly and for a minimal fee.

Rules for filling out form 3-G

September 22, 2015

A special form for hotels - Form 3-G was originally intended for issuing a reporting form from business travelers staying in a hotel for the entire duration of their business trip. This document began to operate from the time of its approval, which was agreed upon by the Ministry of Finance of the Russian Federation at the end of 1993. But at the end of 2008, the Government of the Russian Federation issued a decree No. 359, according to which the number of this account was canceled. At the same time, it is still profitable for certain hotels to issue a form for this number when making payments to clients.

1. After returning from a business trip, providing only this form to the accounting department of your company will not be enough.

   It is imperative to accompany Form 3-G with cash receipts, and you can buy hotel receipts on the website (c-hek.ru). At the same time, they must record all amounts of money spent during your stay.

2. Form 3-G must be printed in a printing house in a standard way, and it must be filled out in clear, understandable handwriting using blue ink. The coordinates, contact number and the name of the hotel itself are usually stamped in the upper left corner of the form with a seal specially made for this purpose.
3. it is necessary to record in a certain column of the form the day, month and year when the payment was made. And be sure to note the index of the area in which the hotel is located. If the hotel has a numbering machine, then with its help all accounting account numbers are simply stamped on the 3-G form.
4. Under the name of the hotel, you must indicate its class and, in specially stamped lines, indicate the number of the hotel building and, necessarily, the number of the room where the client lived during the entire business trip.
5. The following table indicates all the services that the traveler managed to use, their quantity and volume. First of all, this is a service for pre-booking a room. It is also necessary to indicate the daily number of stays of the business traveler at the hotel and the total daily payment for the room. The services include supplying the room with a refrigerator, TV, ventilation unit, etc. This also includes, if necessary, laundry or dry cleaning services. All amounts spent are added up and multiplied by the number of days. The total amount is indicated on a separate line. Next to it, the amount received, in brackets, is deciphered in words. To certify what is written, a signature with a transcript is placed.

It is necessary to print the cash receipt, if you have a cash register, and attach it to Form 3-G.

The mandatory use of form 3-g has been abolished since 2008. Such a mandatory form no longer exists. This is a memory of something long gone.

Despite the fact that some accounting departments continue to persistently demand “Form 3-d” as a hotel receipt. The fact is that, according to current legislation, the use of this form is left to the choice of the hotel issuing documents for accommodation. The hotel, at the request and accepted internal regulations, can provide supporting documents both in form 3-d and in any other form. Below in this article you can read the legally confirmed non-compulsory provision of Form 3-g.

This form is currently not valid. It was approved by order of the Ministry of Finance of the Russian Federation dated December 13, 1993 No. 121. The form was canceled by clause 2 of the Government of the Russian Federation Resolution No. the entry into force of Decree of the Government of the Russian Federation of March 31, 2005 N 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”, can be applied until December 1, 2008."

In the absence of cash register equipment, hotels must independently develop a form of document confirming the receipt of money for accommodation. The document must contain the mandatory details specified in the regulations on cash payments without the use of cash registers, namely: a) name of the document, six-digit number and series; b) name and legal form - for the organization; last name, first name, patronymic - for an individual entrepreneur; c) the location of the permanent executive body of the legal entity (in the absence of one, another body or person having the right to act on behalf of the legal entity without a power of attorney); d) TIN assigned to the organization (individual entrepreneur); e) type of service; f) cost of the service; g) the amount of payment made in cash and (or) using a payment card; h) date of calculation and preparation of the document; i) position, surname, name and patronymic of the person responsible for the transaction and the correctness of its execution, his personal signature, seal of the organization (individual entrepreneur); j) other details that characterize the specifics of the service provided and with which the organization (individual entrepreneur) has the right to supplement the document.

Based on materials from the sites Garant Plus and Quitocru

"On approval of forms of strict reporting documents"

Revision dated 12/13/1993 - Valid

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

ORDER
dated December 13, 1993 N 121

ON APPROVAL OF DOCUMENT FORMS FOR STRICT ACCOUNTABILITY

In pursuance of Resolution of the Council of Ministers - Government of the Russian Federation dated July 30, 1993 N 745 (clause 2), approve the forms of strict reporting documents that can be used by hotel businesses in settlements with the population to account for cash, developed and submitted by the Committee of the Russian Federation on municipal services:

1. N 1-G "Questionnaire"

2. N 2-G "Registration Journal of Foreign Citizens"

3. N 3-G "Account"

5. N 4-G "Guest Card"

6. N 5-G "Cash report"

7. N 7-G "Calculations of payment for reservations and accommodation by bank transfer"

8. N 8-G "Receipt for money back"

9. N 9-G "Act on damage to hotel property"

10. N 10-G "Application for reservation of seats"

11. N 11-G "Parking"

12. N 12-G "Receipt for the provision of additional paid services"

13. N 13-G "Receipt for accepting things into the storage room"

Deputy Minister of Finance
Russian Federation
S.V.ALEXASHENKO

COMMITTEE OF THE RUSSIAN FEDERATION ON MUNICIPAL ECONOMY

APPROVED

Russian Federation
dated December 13, 1993 N 121

PRIMARY RECORDING FORMS FOR HOTELS OF THE RUSSIAN FEDERATION AND BRIEF INSTRUCTIONS FOR THEIR APPLICATION AND COMPLETION

Forms of strict reporting forms approved before the entry into force of Decree of the Government of the Russian Federation of March 31, 2005 N 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” can be used until 01.12.2008, unless otherwise provided in paragraph. 3 clause 2 of the Decree of the Government of the Russian Federation dated 05/06/2008 N 359. After 12/01/2008, strict reporting forms are used in accordance with the Information Letter of the Ministry of Finance of the Russian Federation dated 08/22/2008.

General provisions

Primary accounting forms are used in hotels regardless of the form of ownership.

The forms are accompanied by brief instructions on their use and completion in order to ensure the unity of the methodology and system of indicators in accounting documentation, which covers the issues of accounting for services and calculations for them.

Use the forms in accounting practice without any changes or additions.

LIST OF DOCUMENT FORMS FOR STRICT ACCOUNTABILITY

APPROVED
By order of the Ministry of Finance
Russian Federation
dated December 13, 1993 N 121

BRIEF INSTRUCTIONS
ON THE APPLICATION AND COMPLETION OF PRIMARY REGISTRATION FORMS FOR HOTELS OF THE RUSSIAN FEDERATION

QUESTIONNAIRE (form N 1-G)

Citizens arriving on a business trip, for meetings, conferences, training camps, as well as persons listed in paragraph 4 of the Instructions on the procedure for registering citizens in hotels (GUOPP Ministry of Internal Affairs of the USSR, 1984), fill out the form in one copy, the rest - in two.

After verification, personal documents are returned to the owners.

To store questionnaires and work with them, there must be two file cabinets in the administration room: the first one stores questionnaires for those living in the hotel, the second one for people who left the hotel within a month.

The questionnaires in the file cabinets are arranged in alphabetical order.

REGISTRATION JOURNAL OF FOREIGN CITIZENS (form N 2-G)

Filled out by the administrator on duty or a service bureau employee on the basis of a passport and visa.

ACCOUNT (forms N N 3-G, 3-GM)

To be filled in when making payment for a reservation, accommodation, as well as for additional paid services, in the absence of special coupons.

The invoice is issued in three copies: the first is issued to the guest, the second copy of the invoice together with the “Cash Report” (form N 5-G) is submitted to the accounting department daily, the third is stored until the guest leaves in the checkout area of ​​the hotel in special pockets arranged according to payment dates , in the control file.

With the mechanized method of conducting payments, the invoice is filled out in 2 copies. It records payment for the entire period of stay. Both copies are stored in the control file until the guest leaves.

The accounting employee checks forms NN 3-G, 3-Gm with form N 1-G.

Invoices are strict reporting forms.

GUEST CARD (form N 4-G)

Gives the lodger the right to receive a room key and priority service in catering, consumer services and communications establishments located in the hotel.

The payment period is indicated on the number grid of the Guest Card.

When a guest checks out, the floor staff makes a note indicating the date and time the room (seat) is vacated, the name and number of pieces of luggage. In the lobby, the guest card is handed over to the administrator.

CASH REPORT (form N 5-G)

Drawed up in two copies by the employee making payments to residents. The first copy, together with the accounts (form N 3-G) or the control cash tape (for mechanized calculation), is submitted daily to the accounting department, the second is kept by the accountable person.

The accounting employee checks form No. 5-G with forms 3-G, 3-Gm.

CALCULATIONS OF PAYMENT FOR RESERVATIONS AND ACCOMMODATION BY NON-CASH PAYMENT (form N 7-G)

Maintained by the administrator on duty or the receptionist in 2 copies. The final result is summed up after the residents leave and serves as the basis for payment of the invoice presented to the enterprise or organization.

RECEIPT FOR MONEY REFUND (form N 8-G)

To be filled in when processing a refund for a guest leaving the hotel early.

Issued by the hotel employee in one copy.

Submitted to the accounting department along with the “Cash report” (form N 5-G). When registering a return, a note about the refund made is made on the first and third copies of the invoice (form N 3-G) or on the first and second (form N 3-Gm).

The accounting employee verifies the identity of the guest's signature in the form. N 8-G with signature in f. N 1-G, after which the questionnaire is returned to the administrator's office.

ACT ON DAMAGE TO HOTEL PROPERTY (form N 9-G)

The act is drawn up by hotel employees in three copies: the first is handed over to the accounting department, the second - to the financially responsible person, who is responsible for the hotel property, the third is handed over to the payer.

APPLICATIONS FOR RESERVATION OF SEATS (form N 10-G)

The application is filled out by enterprises (organizations) and registered in a special journal “P” in the following form:

For operational accounting of those living on the floor, the floor staff (if there is a receptionist service) fills out a log in the following form:

Applications for reservations by telegram, telephone calls, letters are registered in the “I” journal in the following form:

EQUIPMENT FOR CONTROL CARD OF ACCOUNTS

To store invoices, the control card file is equipped with pockets, the number of which must correspond to the number of beds in the hotel, taking into account temporarily used additional beds.

Pockets with invoices in the control card file are placed according to payment dates.

"CAR PARKING" RECEIPT (form N 11-G)

It is drawn up in the parking lots of the hotel complex when receiving and issuing vehicles, issued in 2 copies: the 1st is handed over to the accounting department, the 2nd is handed over to the payer. It is a strict reporting form.

RECEIPT FOR PROVISION OF ADDITIONAL PAID SERVICES (form N 12-G)

Issued for additional services provided by the hotel (booking tickets to the airport, paying for translation services, providing tea and coffee at the request of the resident).

It is drawn up in 2 copies: the 1st is submitted to the accounting department, the 2nd - to the payer. It is a strict reporting form.

Approved
By order of the Ministry of Finance
Russian Federation
dated December 13, 1993 N 121

APPROVED
By order of the Ministry of Finance
Russian Federation
dated December 13, 1993 N 121

FORM N 3-G Hotel _________________________________________________________ City ______________________________________________________________ ACCOUNT N ___000000________ dated "___" ___________________ 19 __ Gr. ______________________ Settlement index ______________________ (full name, country) Room N _________________________ Check-in ____________________ (date, hours) Building N _________________________

FORM N 3-Gm Hotel _________________________________________________________ (address) ACCOUNT N ______ 000 000 ____________ Room ________________ Last name, I.O. _____________________________________________________ Country ________________________________________________________________ Organization _______________________________________________________________ Arrival ______________________________________________________________ Departure ____________________________________________________________

FORM N 4-G Hotel _________________________________________________________ Address _________________________________________________________ Telephone _________________________________________________________ Directions ___________________________________________________________ __________________________________________________________________ GUEST CARD N DAYS MONTH 1 17 I 2 18 II 3 19 Last name, full name _______________ III 4 20 Room _______________________ IV 5 21 V 6 22 The room key is issued upon presentation of the VI Guest Card 7 23 VII 8 24 VIII 9 25 The resident has the right to extraordinary service IX 10 26 in public catering, consumer services and communications establishments X 11 27 .

APPROVED
By order of the Ministry of Finance
Russian Federation
dated December 13, 1993 N 121

FORM N 5-G Hotel ___________________________________________________________ CASH REPORT ___________________________________________________________________ (Last name, First name, Patronymic responsible for payment) for "__" ______ ____________________ 19 __

Is a hotel invoice for accommodation in form No. 3-Gm, 3-G, which indicates the amount of VAT, a strict reporting form and can this invoice be included in the purchase book (an invoice has not been issued)

Form No. 3-G and 3-Gm ceased to be valid on December 1, 2008. Therefore, hotels are required to either use new strict reporting forms or use cash registers, that is, issue primary documents to visitors along with cash receipts. Therefore, if, after returning from a business trip, an employee provided only an invoice in Form 3-G, then it is safer not to deduct VAT. This form is not recorded in the purchase book.

The rationale for this position is given below in the recommendations of the Glavbukh System.

Taxes

For tax purposes, accounting for expenses for renting accommodation during a business trip depends on their documentation. Thus, when calculating income tax, only documented expenses are taken into account* (clause 1 of Article 252, subclause 12 of clause 1 of Article 264 of the Tax Code of the Russian Federation). Expenses that are not confirmed by primary documents are not accepted for tax accounting. Personal income tax is not imposed on compensation for rental housing costs in the amount of actual and documented costs (paragraph 10, clause 3, article 217 of the Tax Code of the Russian Federation). For expenses that are not documented, compensation is not subject to personal income tax within the limits of the norms (paragraph 10, paragraph 3, article 217 and article 210 of the Tax Code of the Russian Federation).

An employee can confirm the costs of renting accommodation on a business trip:

• strict reporting forms (which must comply with the requirements of the Regulations approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359 *);
• cashier's checks.

Sergey Razgulin, Actual State Councilor of the Russian Federation, 3rd class

2.Article: A hotel invoice in Form No. 3-G will not confirm expenses

Hotels do not have the right to issue an old strict reporting form - an invoice in Form No. 3-G - instead of a cash receipt. Employees of the financial department came to this conclusion in letter No. 03-01-15/6-291. Suppose the company issued money on account, but the employee on a business trip did not bring any other documents besides the old form invoice.* Then the company may have problems writing off the money issued from the cash register. That is, the employee will have an outstanding debt.

Carefully!

Tax authorities will most likely remove a deduction for travel expenses if there is only an invoice for hotel services using the old form No. 3-G.

If an employee receives a hotel bill that does not meet the requirements, you can try to get an invoice in the name of the organization. Even if there is a cash receipt in which the VAT amount is allocated.

It is also possible that the employee will bring an outdated invoice in Form No. 3-G. In this case, it is safer not to deduct VAT. Officials believe that this form could only be used until December 1, 2008*. This was stated in the letter of the Ministry of Finance of Russia dated August 7, 2009 No. 03-01-15/8-400.