The SAP Best Practices Preconfigured Smart Forms are for ERP 2004 (ECC 5.0) are no longer available in ECC 6. SAP has delivered the preconfigured SmartForms as separate SAP Best Practices solution for other releases.
The preconfigured SmartForms are delivered with the country-specific SAP Best Practices Baseline and Industry packages. Please check http://service.sap.com/bestpractices for availability.
For more details please refer the following notes:
Also please check: https://help.sap.com/bp_af603/BBLibrary/General/SAP_Smart_Forms_Overview.htm
See also the Development Master List in the link: https://help.sap.com/bp_af603/BBLibrary/html/153_EN_CN.htm
Downloading pre-configured Smart Forms:
Procedure to download the pre-configured Smart Forms is explained in the following document which may require you to log into service market place.
When I personally contacted SAP through an OSS message for one of my client in ECC 6, I got the following response:
Thank you for contacting SAP Global Support Center.
Now, the preconfigured SmartForms are delivered with the country-specific SAP Best Practices Baseline and Industry packages, therefore if you want to use new smartform /SMBA0/* in ECC 600 system, you must implement SAP Best Practices Package. Please check http://service.sap.com/bestpractices for availability.
Please review the information provided in Note Number 843193.
843193 SAP Best Practices for Preconfigured SmartForms
If you are upgrading from R/3 470 or ECC 500 to ECC 600, the smartform /SMB40/* will be lost in ECC 600 system. if you still want to use smartforms /smb40/* in the ECC 600 system, you can download the smartforms and print programs from your old system , then upload them them to your new system and activate them.
For more information please also check the notes below as well:
833009 Release strategy for BP-BLERP(ECC 500)
852250 updated /SMB40/ preconfigured form for 470 and 640
I hope this answers your query.
For bestpractices in UK for ECC6 EHP6, please refer to SAP Note 1715617 – SAP Best Practices Baseline Package UK
For how to apply help please refer to OSS Note 1225909 – How to apply SAP Best Practices