Reflection of travel expenses in the organization's accounting is carried out on the basis of an advance report. Usually, travel expenses are reflected by entries in the production cost accounts, since a business trip is a trip to production purposes.
Documentation of a business trip
Required condition directions on a business trip are a written order from the employer (Article 166 of the Labor Code of the Russian Federation). Basically, this is an order to be sent on a business trip, but there may be another document. The form is not established, so an organization can establish its own form of the document, or it can use a unified one - No. T-9. It is necessary to indicate the place, duration, and purpose of the business trip. The travel certificate and official assignment have been cancelled, but the organization can use these forms of documents or establish its own in a local act, as well as establish others required documents, for example, a sample travel expense estimate. In the same local act, it is necessary to establish the amount of daily allowance, you can set a limit on living expenses, and also indicate other travel expenses.
Advance payment
A mandatory condition for sending on a business trip is the issuance of an advance payment. This is indicated in paragraph 10 of the Regulations on the specifics of sending employees on business trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749 (hereinafter referred to as the Regulations). It is not specified when the advance payment must be made. But give it out from the cash register cash reporting for travel expenses is necessary before the employee leaves on a business trip. Transfer to a bank card is possible.
It is not specified how to calculate the advance. In practice, daily allowances are calculated based on the duration of the business trip, as well as taking into account the approximate costs of travel and accommodation, if the employee pays for them independently.
If funds are issued in cash from the company's cash desk, then the posting when issuing an advance for travel expenses will be:
If a transfer is made to an employee’s card:
In the event that additional expenses have arisen, agreed upon with the employer, or the business trip has been extended, the employee must transfer funds, which follows from clause 10 of the Regulations, since the employee is not obliged to spend personal funds to carry out an official assignment.
In this case, the amount to be paid can be reflected in the order, indicating that this is an increase in the advance amount.
Daily allowance
For each day of being on a business trip, the posted worker is required to pay daily allowance. At the same time, daily allowances are also paid for weekends and holidays, travel time, period of incapacity for work on a business trip (paragraph 3, clause 11, clause 25 of the Regulations). The employee is not limited in how to spend the daily allowance; there is no need to report for these expenses.
The legislation does not establish the amount of daily allowance; the organization independently determines it in a local act.
To pay an employee daily allowance, it is necessary to correctly determine its amount depending on the actual duration of the business trip.
The daily allowance is not confirmed by documents, but the period of the business trip must be confirmed. Clause 7 of the Regulations stipulates that it is confirmed by travel documents, and if they are not available, then by documents on rental housing. If these documents are not available, then the employee must provide confirmation from the receiving party indicating the date of arrival and departure from the place of business trip. The form of such a document is not established; it is presented in any form, in the form of a memo or other document. This is also indicated in the letter of Rostrud dated October 19, 2015 N 2450-6-1.
Other travel expenses
But the Ministry of Finance takes a different position, believing that if the cost of food in the ticket is highlighted as a separate line, then these costs are not taken into account when calculating income tax (Letter of the Ministry of Finance of the Russian Federation dated May 20, 2015 No. 03-03-06/2/28976).
Reflection of travel expenses in accounting
The reporting of business trip expenses depends on the purpose of the trip.
If an employee is sent on a business trip, for example, to perform work under a contract with a customer and the services provided to the customer are reflected in account 20, then the expenses for the business trip will be reflected by posting:
If the business trip is related to the sale of goods, then the accounting for travel expenses will be reflected by the posting:
A business trip associated with the acquisition of property increases its value and is reflected by posting:
If it is necessary to send an employee on a business trip to return a defect, the following will be reflected in the records:
If an organization applies a general taxation system and VAT is charged as part of business trip expenses, then the accounting entries for travel expenses will look like this:
Dt19 Kt71 - VAT on travel expenses is taken into account;
Dt68 “Calculations for VAT” Kt19 - produced tax deduction based on invoices.
Travel expenses in the contract with the customer
Often the parties stipulate that travel expenses of employees of the performing organization will be paid separately based on actual costs, and questions often arise about how to arrange this.
It should be noted that only your own employees can be sent on a business trip, so the indication of third-party workers in the business trip agreement does not mean that the customer can reflect these costs as travel expenses. And accounting of travel expenses by the customer organization in in this case is not carried out, this will be payment for the services of the performing organization. It is advisable to indicate in the contract that these are reimbursable expenses or a variable part of the cost of services, which is calculated based on the actual costs of travel for the contractor’s employees, and also stipulate whether it is necessary to provide copies of documents and the deadlines. Registration of travel expenses is necessary for the customer only to check their cost, but not for reflection in accounting. It should be taken into account that if the contractor applies the general taxation system, then VAT must be charged on the cost of reimbursed services (Letter of the Ministry of Finance dated April 22, 2015 N 03-07-11/22989).
If the customer is foreign organization, the territory of the Russian Federation is not recognized as the place of provision of services and the cost of services is not subject to VAT, then reimbursed expenses are not subject to VAT, since they are part of the total cost of services. Depending on the terms of the contract, the business trip of the contractor’s employees can be considered as an auxiliary service that is not taxed in accordance with clause 3 of Art. 148 Tax Code of the Russian Federation.
Features of accounting for expenses on a foreign business trip
When sending an employee on a business trip abroad, several features must be taken into account.
A significant difference is the determination of the amount of daily allowance. The amount of daily allowance changes for the period of a business trip (clause 17 of the Regulations): when traveling within Russia, daily allowance is paid in the amount established for domestic business trips, and on the territory of foreign states - in the amount established for business trips to this state. In a local act, daily allowances can be set either in the same amount for all foreign business trips, regardless of the country, or depending on the state.
Daily allowance and other expenses can be issued in foreign currency. Accounting for travel expenses in foreign currency is carried out in rubles.
For the day of departure from Russia, daily allowance must be paid according to the norms for travel through foreign territory, and upon return - according to the norms for domestic Russian business trips (clause 18 of the Regulations). The date of border crossing is determined by the stamps in the passport. If an employee leaves and returns on the same day, then the daily allowance is paid in the amount of 50% of the norm established for a business trip to this state.
From an accounting point of view and to determine to which account the costs of a business trip are attributed, it does not matter whether a business trip is within the territory of the Russian Federation or abroad.
In addition, when traveling abroad, the costs of obtaining a foreign passport, visa, other documents necessary for the business trip, payments and fees are additionally reimbursed (clause 23 of the Regulations).
Reflection of the results of a foreign business trip in accounting will be similar to a business trip in the Russian Federation, and travel expenses will also be written off depending on the purpose of the trip. But due to the fact that expenses are incurred in foreign currency, there will be specifics regarding the recognition and conversion of currency into rubles.
If travel allowances are issued in rubles, then expenses incurred in foreign currency by bank transfer (with an employee’s ruble card) must be converted into rubles at the rate that was in effect on the date of payment. If travel allowances were issued in cash, then the ruble conversion rate based on the certificate of currency purchase is accepted. In the absence of such a certificate, the exchange rate is accepted on the date of issuance of an advance payment in rubles to the employee (Letter of the Ministry of Finance of Russia dated January 21, 2016 No. 03-03-06/1/2059).
For the purpose of tax accounting of travel expenses, the date of expenses will be the date of approval of the advance report (clause 5, clause 7, article 272 of the Tax Code of the Russian Federation).
If the advance is issued in foreign currency, then the debt is recalculated into rubles at the exchange rate on the date the advance was issued and the funds are not recalculated (clause 10 of PBU 3/2006).
Employee advance report
The deadline for submitting a report on the amounts spent on a business trip is set by clause 26 of the Business Travel Regulations - three working days after returning from a business trip.
The expense report form can be developed and approved by the organization, but can be used unified form AO-1. Documents confirming expenses must be attached to the advance report. Based on the documents provided, travel expenses are recorded in 2016.
If an employee has spent an amount greater than the advance payment issued, and the management has approved the advance report, then he is required to pay the overexpenditure.
If the employee’s actual travel expenses amounted to a lesser amount than the previously issued advance, or supporting documents are not provided, then the employee must deposit the unspent amount into the cash register or into the company’s current account. In addition, the employer has the right to withhold unspent advance from wages employee (Article 137 of the Labor Code of the Russian Federation).
When returning an unspent advance for travel expenses, the entries look like in the following way:
Dt 50 Kt71 - payment by the employee of the unused balance of the advance to the cash desk;
Dt 51 Kt71 - deposit by the employee of the unused balance of the advance payment to the current account;
Dt 70 Kt71 - the balance of the advance is withheld from the employee’s salary.
But deduction can only be made if no more than a month has passed and the employee does not object to the deduction. IN otherwise the employer will have to go to court to return the advance.
Travel expenses are expenses that are incurred by an accountable person at the expense of the enterprise. In this article we will look at how such expenses are accounted for in accounting and tax accounting.
The employer's obligation is to reimburse expenses for business travel. This is stated in Article 168 of the Labor Code of the Russian Federation and the Regulations on the peculiarities of sending employees on business trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 N 749.
A business trip is a trip by an employee by order of the employer for a certain period of time to carry out an official assignment outside the place of permanent work.
Before sending an employee on a business trip, he is given a cash advance.
The basis for calculating and paying an advance to an employee are two internal documents:
- an order or instruction from a manager to send a company employee on a business trip, which indicates the employee’s full name, duration and purpose of the trip (to perform a work assignment);
- a written decision from the manager about an employee traveling on a business trip using official or personal transport (if accepted).
The advance is calculated based on the following costs:
- the cost of tickets for travel to and from the business trip;
- payment for hotel accommodation;
- daily allowance for each day you are on a business trip;
- other expenses, as authorized by management.
Per diem is separate species expenses, they do not depend on travel and housing costs.
There are no legal restrictions on the amount of daily allowance. Commercial organizations have the right to establish their size by their internal act.
However, there is a limit above which personal income tax must be calculated and withheld from the employee. In 2017, the limit is 700 rubles per day for business trips in Russia and 2,500 rubles for business trips abroad.
The same limits have been in effect since 2017 when paying insurance premiums (clause 2 of Article 422 of the Tax Code of the Russian Federation).
Daily allowances must be paid for all days on a business trip, including weekends and non-working holidays, as well as travel days and forced stops (clause 11 of the Regulations on the specifics of sending employees on business trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749). You do not need to provide any documents confirming your daily allowance.
The advance is issued in cash through the company's cash desk or by transfer to a bank card. Within 3 days after returning to permanent place work, the employee must report to the accounting department for the money received.
Please note that in 2017, on the basis of Decree of the Government of the Russian Federation dated December 29, 2014 No. 1595, you do not have to issue a travel certificate and official assignment.
For the report, the employee provides an advance report, in form AO-1 or in a form independently developed by the enterprise. Documents confirming the expenses incurred (tickets, hotel documents, checks, etc.) are attached to the report.
If travel to and from the business trip was carried out by personal or official transport, you must provide memo, waybill, according to which the mileage traveled is calculated, and attach invoices and receipts for the purchase of fuel. The possibility of reimbursement of these expenses should be reflected in the accounting policies of the organization.
Enterprises using the simplified tax system (“income minus expenses”) calculate travel expenses in the same way as with common system, and accept them as expenses.
But the date on which business travel amounts are included in expenses may vary.
Expenses for the simplified tax system are recognized as they are paid. If the employee was given an advance, then these travel expenses will be reflected in the simplified tax system expenses as of the date of approval of the advance report, subject to the provision of supporting primary documents.
A business trip is a trip by an employee by order of the head of an organization for a certain period of time to perform an official task (assignment) outside the place of his permanent work.
The general procedure for sending employees on business trips is determined by the norms of Articles 166-168 of the Labor Code of the Russian Federation and the Government Decree of October 13. 08 No. 749. (Instruction of the USSR Ministry of Finance of the All-Russian Central Council of Trade Unions No. 62 of 04/07/1988 “On official business trips within the USSR” can be applied if it does not contradict other documents).
In accordance with the Labor Code of the Russian Federation, the maximum period of business trips may be established by a collective agreement, employment contract or local normative act(order, order of the head)
For the entire period of being on a business trip, the employee retains the average salary.
The assignment on a business trip is formalized using a unified form of primary accounting documentation, which is approved by Resolution of the State Statistics Committee No. 1. These include:
1) Order (instruction) on sending workers on a business trip F No. T-9 or T-9a.
2) Travel certificate F No. T-10.
3) Official assignment for sending on a business trip and a report on its implementation, form T-10a
Before departure, the employee is given a cash advance, to determine the amount of which an estimate of travel expenses is drawn up in the accounting department. The employee is reimbursed actually incurred and documented expenses related to business trips, which include:
travel expenses, including an insurance premium for compulsory personal insurance of passengers on transport, payment for services for issuing travel documents and providing bedding on trains;
expenses for renting residential premises;
additional expenses associated with living outside the place of permanent residence (per diem);
other expenses incurred by the employee with the permission of the head of the organization.
The procedure and amount of reimbursement of these expenses is determined by a collective agreement or local regulations.
In accounting, expenses associated with business trips are reflected in full as expenses.
For some travel expenses, there are accounting considerations for tax purposes.
Accounting for travel expenses for tax purposes
|
Types of travel expenses |
For tax purposes |
|
|
Personal income tax |
Income tax |
|
|
Daily allowance |
Accepted in amounts of no more than 700 rubles. for each day of a business trip within the Russian Federation and no more than 2,500 rubles. for each time you are on a business trip abroad |
Accepted in full amount approved by the collective agreement or local regulations |
|
Expenses for renting residential premises |
In the absence of documentary evidence of housing rental expenses accepted in amounts of no more than 700 rubles. for each day of a business trip within the Russian Federation and no more than 2,500 rubles. for each time you are on a business trip abroad |
Accepted in full amount of actually incurred and documented costs |
After returning from a business trip, the accountable person draws up a report on the work performed, cat. Provided to the accounting department along with a travel certificate and an advance report.
The accounting department checks the availability of supporting documents that confirm travel expenses:
Travel documents
Documents for renting residential premises
Expenses associated with business trips, as a rule, are expenses for ordinary activities and are reflected in account 26.
If the purpose of a business trip is to purchase property, then travel expenses are included in the increase in its value. (D 08,10,41 –K 71)
Sending an employee on a business trip abroad is formalized by an order and an official assignment. As a rule, a travel certificate is not issued. The time spent on a business trip is confirmed by marks in the foreign country. passport. A photocopy of the foreign passport is attached to the advance report. passports.
Foreign currency for business trips abroad is received at the enterprise's cash desk from a current foreign currency account. For separate accounting of transactions in foreign currency, a special sub-account “Cashier in Foreign Currency” should be opened for the “Cash Office” account.
An employee sent on a business trip abroad is reimbursed for actual and documented expenses for travel, rental accommodation, daily allowance in rubles and foreign currency, as well as a number of additional expenses:
expenses for obtaining a foreign passport, visa and other travel documents;
mandatory consular and airport fees;
fees for the right of entry or transit of motor vehicles;
expenses for obtaining compulsory health insurance;
other mandatory payments or fees.
Payment to employee daily allowance in foreign currency when an employee is sent on a business trip outside the territory of the Russian Federation, in the amounts determined by the collective agreement or local regulations.
During the time the employee is on the road, daily allowances are paid:
when traveling through the territory of the Russian Federation - in the manner and amount determined by the collective agreement or local regulations for business trips within the territory of the Russian Federation;
when traveling through the territory of a foreign state - in the manner and amount determined by a collective agreement or local regulations for business trips on the territory of foreign states;
the day of crossing the border when going on a business trip from the territory of the Russian Federation is paid in foreign currency, and the day of crossing the border when returning from a business trip to the territory of the Russian Federation is paid in rubles.
For separate accounting of settlements with employees on foreign business trips, a subaccount “Settlements with accountable persons in foreign currency” should be opened in account 71.
When making payments for foreign business trips, exchange rate differences may arise.
Example: 1)issued on account of travel expenses (42 rubles/euro x 1000 euros)
D71-K50 42000 RUR
2) an advance report was provided (40 rubles/euro x 1000 euros) D26-K71 40,000 rubles
3) a negative exchange rate difference is reflected (40 rubles/euro - 42 rubles/euro) x 1000 euros
If a company's employees leave their city to carry out official assignments, they receive money from the cash desk for travel expenses. Then the accounting department receives the traveler’s report. It is useful for accountants to learn how to check this report, run it through accounting and not to pay extra taxes, whether all expenses are considered justified and paid to the employee.
What is considered travel expenses?
Workers often have to travel to other localities for work needs. Such trips (business trips) are provided for by law (Article 166 of the Labor Code of the Russian Federation) and require the completion of specific tasks. The concept of business trip does not apply to hired workers, whose type of activity involves permanent job on the road (intercity transport drivers, conductors, etc.).
Art. 167 of the Labor Code of the Russian Federation guarantees the employee reimbursement by the employer for those expenses associated with a business trip.
According to labor legislation (Article 168 of the Labor Code of the Russian Federation), an employee sent on a business trip must pay:
- travel expenses to and from the business trip;
- expenses for renting residential premises, for example, payment for hotel accommodation;
- additional expenses associated with living outside the place of permanent residence (per diem);
- other expenses incurred by the employee with the permission or knowledge of the employer.
Additional expenses include, for example, expenses for food in a cafe, travel on public transport in locality where the employee was sent, payment for taxi services. This also includes expenses for communication services. Particular attention should be paid to the agreement between the posted employee and the employer of entertainment expenses.
The law obliges an employee sent on a business trip to be given an advance from the cash register to pay expenses for the trip. It is important that all employee expenses will be paid by the accounting department based on the checks and receipts submitted by him.
After returning from a business trip, the employee within three workers days, prepares a report according to which the employer will account for the expenses of the posted employee. If an employee spent personal funds on justified and documented travel expenses, the accounting department will return this money to the person. And if not the entire amount of the travel advance issued from the cash desk is documented, then the employee returns the unspent balance to the cash office or this amount will be deducted from his next salary.
The amount of daily allowance for business trips is set by the employer independently. Obviously, such an amount must be economically justified.
There is no single standard for daily travel expenses that would be mandatory for all organizations in 2018. However, the law establishes the maximum amount of daily allowance, which for an employee will not be subject to personal income tax: for business trips within Russia 700 rubles per day, and for business trips abroad - 2,500 rubles.
Video: Travel expenses
Which accounting accounts are used in postings when reflecting travel expenses?
According to the established procedure, before leaving on a business trip, an employee receives at the cash desk the amount to pay for travel expenses according to the expense order form No. KO-2 (). The employer's accountant prepares the document, and the employee signs for the receipt of funds.
The advance payment issued for travel expenses is documented in a cash receipt order
More and more wide use receive non-cash payments from organizations to their employees. This applies not only to salaries, but also to the transfer of accountable amounts, including travel allowances, to employee salary cards (letter of the Ministry of Finance of the Russian Federation, Treasury of the Russian Federation dated September 10, 2013 No. 02–03–10/37209 No. 42–7.4–05/5.2 –554).
It is wise to open a corporate bank card in the employee’s name, to which an advance can be credited for travel expenses. This is especially convenient for employees who often go on business trips.
Returning from a business trip, an employee draws up and presents an advance report (Form No. AO-1). All expenses of the business traveler should be displayed on the reverse side of it. Daily allowances are reflected on a separate line. Other expenses (payment for a ticket, payment for a hotel room or rented accommodation, etc.) are reflected on the basis of the attached tickets, checks, receipts, properly executed. These documents must comply with the provisions of Art. 252 Tax Code of the Russian Federation. Otherwise, it will be impossible for the posted employee to confirm expenses. Although in special cases(for example, in the event of a lost railway ticket), such compensation is made in practice according to a separate algorithm with the drawing up of reports and the attachment of certificates from the transport organization, which justify the costs.
When submitted to the accounting department, the advance report is signed by the traveler (accountable person), then the signature of the accountant who checked the report appears on the document. After this, the report is signed by the chief accountant and approved by the director.
If an employee returning from a business trip has not used part of the advance payment, he is obliged to return the remaining amount to the cashier. This amount may be deducted from the employee's next paycheck. If an employee on a business trip did not have enough advance payment for reasonable expenses and he spent his own money, the employer will reimburse him for such expenses.
To account for settlements on business trips, account 71 “Settlements with accountable persons” is used, where the debit reflects the amounts of the travel advance issued, and the credit reflects the expenses of the posted employee.
Table: entries for compensation of travel expenses
| Debit | Credit | Accounting transaction |
| 71 | 50 | Issued as a report for a business trip. |
| 71 | 51 | Travel allowances are listed on the salary card. |
| 55 | 51 | Transfer of advance payment to a special corporate card. |
| 71 | 55 | Reflection of the traveler's expenditure from a special card. |
| 50 | 71 | The unspent amounts of the travel advance were returned to the cash desk. |
| 70 | 71 | The unspent balance of the advance payment for the business trip is withheld from the salary. |
| 71 | 50 | The employee was given an amount equal to personal funds reasonably spent on a business trip. |
The employer may not consider certain expenses reflected in the advance report to be justified. These amounts are withheld from the employee's salary, or the employee independently reimburses the amount of unrecognized expenses.
Table: entries for amounts of unreasonable expenses
In accounting, checking a traveler’s report begins with confirming the correctness of the daily allowance calculation. The daily amount of subsistence allowance is multiplied by the number of business trip days. These days always include the day of departure and the day of arrival. These dates are verified using the tickets attached to the report.
The time of departure and arrival of transport does not matter.
If the train departed on January 17 at 23:50, then January 17 should be considered the day of departure on a business trip with a daily allowance paid for that day (even if the employee was at work during the day). And also, the day of arrival from a business trip (with payment of daily allowance) will be considered the day on which the business traveler’s train arrived, for example, at 2 am.
The posted worker is paid for all days of travel
Daily allowances must also be paid for weekends and holidays that occur during a business trip, as well as for days en route. The payment of daily allowance is not affected by the inclusion of the cost of food in the ticket price (Letter of the Ministry of Finance dated March 2, 2017 No. 03–03–07/11901).
Expenses are charged to those accounting accounts that reflect the purpose of the employee’s work on a business trip.
If VAT is properly highlighted in the documents attached to the expense report (in invoices, on strict reporting forms), VAT on such documents is charged to account 19 and presented to the budget for deduction.
The cost of a travel document (airplane, bus or train ticket) is reimbursed by the employer. Typically, the choice of transport category is agreed upon by the traveling employee with management, since the cost of the ticket depends on the transport category.
The duration of the business trip is independently agreed upon by the employer and the employee and justified by an order from the manager, and a travel certificate has not been required since 2015 (Government Decree of December 29, 2014).
Table: entries for accounting expenses of a seconded employee
| Debit | Credit | Types of expenses |
| 20 (23, 25, 26, 29) | 71 | The main activity of the company is engaged in production (the balance sheet account depends on the type of activity of the traveler and the assignment for the business trip). |
| 44 | 71 | The main activity of a trading company. |
| 08 | 71 | The purpose of the business trip is the purchase and/or delivery of new fixed assets. |
| 10 | 71 | An employee is sent on a business trip to purchase materials, spare parts, etc. |
| 28 | 71 | Transportation of defective products or warranty repairs. |
| 19 | 71 | Allocation of VAT according to documents attached to the advance report. |
| 68.VAT | 19 | VAT is claimed for deduction. |
If the business traveler’s travel is paid directly by the employer, then the ticket must be received on account 50.3 “Cashier. Monetary documents".
Table: transactions for payment of travel documents
Tax accounting of travel expenses
Russian tax legislation does not classify amounts received from the employer for business trip expenses as the income of the posted employee, therefore such amounts are not included in the tax base for personal income tax and insurance premiums (clause 2 of Article 422 of the Tax Code of the Russian Federation and clause 3 of Article 217 Tax Code of the Russian Federation).
These non-taxable amounts include documented travel expenses from the company's location to the point of the business trip and back, as well as all reasonable expenses associated with this travel (boarding passes, airport services, baggage fees).
Non-taxable amounts also include expenses in the locality where the employee was sent. This includes hotel checks and checks for payment for communication services.
Daily allowances are also not taxed, but there is a non-taxable maximum: 700 rubles per day in the Russian Federation and 2,500 rubles for a business trip outside the Russian Federation. This restriction applies to both personal income tax and insurance premiums (clause 2 of article 422 of the Tax Code of the Russian Federation). An exception to this limitation of daily allowances is social insurance contributions “for injuries” - for them the entire amount of daily allowance established in the organization is considered non-taxable (FSS Letter No. 14–03–11/08–13985 dated November 17, 2011).
Similar to the daily allowance, personal income tax is applied to payments for renting residential premises in the case where documents are not submitted (no more than 700 rubles per day in the Russian Federation and no more than 2,500 rubles abroad). The entire amount is not subject to insurance premiums.
As part of expenses for calculating income tax, they take into account in full actual travel expenses (clause 12, clause 1, article 264 of the Tax Code of the Russian Federation), including daily allowances. These costs should be classified as general expenses.
The exception is payment for service in a restaurant, additional service in a hotel room, etc. Such expenses are either not recognized by the employer and are paid from the personal funds of the business traveler, or (upon agreement with the employer) are written off as company expenses, but are subject to income tax.
The general basis for accepting VAT for deduction is the presence of an invoice. For travel expenses, you can accept other documents with a designated VAT amount, for example, railway tickets (clause 1 of Article 172 of the Tax Code of the Russian Federation).
From 01/01/2017 services railway for the carriage of passengers are subject to a 0% VAT rate (clause 9.3, clause 1, article 164 of the Tax Code of the Russian Federation), therefore, VAT can be deducted from payment for the use of bedding.
If on the ticket VAT is allocated as one amount for the fee for the use of bedding and for food services, VAT cannot be deducted (Letter of the Ministry of Finance dated October 6, 2016 No. 03–07–11/58108). This amount will be reflected in the company's expenses, not subject to income tax.
Video: Confirmation of travel expenses
Example of accounting and tax accounting for travel expenses
Manager D.V. Petrov works at Alpha LLC in Saratov. Petrov was sent on a business trip to Moscow by order of the director of Alpha LLC dated January 15, 2018 to negotiate and sign an agreement with the supplier.
In Alpha LLC, by order of the director, the amount of daily allowance for employee business trips is established in the amount of 1,000 rubles per day.
Petrov was given an advance payment in the amount of 13,400 rubles based on the following expenses:
- fare from Saratov to Moscow and back - 5200 * 2 = 10400 rubles;
January 19 D.V. Petrov submitted an advance report to the accounting department of Alpha LLC, which reflected the following expenses:
- ticket for travel from Saratov to Moscow 5145 rubles, incl. Additional services(bed linen) 218 rubles;
- ticket for travel from Moscow to Saratov 5145 rubles, including additional services (bed linen) 218 rubles;
- daily allowance for three days is 1000 * 3 = 3000 rubles.
The total amount of actual expenses of D.V. Petrova according to the advance report amounted to 13,290 rubles.
Petrov's advance report contains accounting entries to account for expenses he made on a business trip
Reverse side of D.V.’s expense report Petrova reflects each type of expense with reference to the attached documents (two train tickets).
Petrov's advance report (back side) details the amount of expenses
The taxable amount for VAT in Petrov’s expenses is only the cost of use bed linen on trains in the amount of 218 * 2 = 436 rubles. The VAT amount is 436 /118 * 18 = 66.51 rubles.
For travel expenses D.V. Petrov's accountant made accounting entries.
Table: entries for accounting expenses of a posted employee
| Sum | Debit | Credit | Operation |
| 13 400 | 71 | 50 | An advance for a business trip was issued to Petrov against a report from the cash register. |
| 10223,49 | 26 | 71 | Ticket expenses excluding VAT have been written off. |
| 66,51 | 19 | 71 | 18% VAT has been allocated for additional costs for the use of bedding in Petrov's train tickets. |
| 66,51 | 68.VAT | 19 | The allocated VAT on additional expenses is presented for deduction. |
| 3000 | 26 | 71 | Petrov’s daily allowance was written off as expenses in full. |
| 117 | 71 | 68.NDFL | Personal income tax accrued on daily allowances over 700 rubles per day ((1000 – 700) rubles * 3 * 13% = 117 rubles). |
| 110 | 50 | 71 | Petrov returned the unspent amounts to the cashier. |
After returning from a business trip, the employee reports to the employer about his expenses. An accountant must know which report is considered correctly drawn up, how to reflect expenses in accounting and tax accounting.
If the business trip is planned in advance and is part of the travel plan, the employee can write an application for an advance on business expenses. These include accommodation, travel to and from the business trip, and meals. It is these expenses that he must report upon arrival back to his workplace.
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Having compiled a report on the business trip, the final amount of funds spent is indicated. If the amount is greater than the advance payment, the accounting department must transfer the difference. For lower costs, the employee must deposit funds into the cash register.
An advance report is one of the documents, the preparation of which is clearly regulated by law. It is drawn up by the posted employee as confirmation of all expenses incurred during the business trip.
Along with it, original documents for expenses must be provided to the accounting department. IN general outline An expense report is a document that lists travel expenses.
Is it required?
The purpose of the advance document is to confirm the expenditure of the advance issued before the trip or to receive the funds spent after the trip. From this it follows that drawing up a report is mandatory.
Legal acts:
- Article 252, paragraph 1 of Article 264 of the Tax Code of the Russian Federation: travel expenses are production and sales expenses related to other expenses.
- Article 313, Article 314 of the Tax Code of the Russian Federation: information must be confirmed by primary documentation. This also includes a business trip report. Without it, it is impossible to confirm expenses incurred, including advances issued to an employee. Expenses are taken into account according to the date the report is issued.
The advance report is the basis for accounting:
- transfer funds to cover business expenses;
- confirmation of financial expenses when issuing funds in advance before a business trip.
How to fill out an advance report for a business trip 2019?
The business trip report is the final stage of the entire procedure: from preparation to the return of the employee.
A properly compiled report should confirm financial expenses, which, in turn, affect taxes.
An advance report must be prepared by an employee sent on a business trip. Once completed, it is sent to the accounting department for verification.
At the final stage, the document is signed by the manager. The funds spent (in the absence of an advance) or the difference if the expense is greater than the advance are listed.
Document requirements
How to prepare an advance report correctly so that it is accepted during a tax audit?
The report is a strictly reporting document. It is filled out according to form No. AO-1 and is used to account for funds that were issued to the traveler.
The document is drawn up in one copy on paper or filled out electronically.
Note that in new form form, only the lines appeared: a receipt from the accountant stating that he received the report from the employee. The rest of the document has not undergone any changes.
Form and sections
How to fill it out correctly:
- Front side: The employee’s personal data, a document confirming the issuance of money, and information on the previous advance are filled in.
- Reverse side: the dates of expenses, document number, name, amounts, documents confirming transactions are indicated (columns 1-6).
All expenses must be documented. The list of documents is given below. They must be stored and glued to a separate A4 piece of paper upon arrival.
The amount payable will directly depend on the receipts and receipts provided.
Sample filling (example)
An example of preparing an advance report for a business trip 2019:
Example of filling out an advance report Who signs and agrees?
Each document must be signed by the person completing it. Only after this is it possible to transfer the report to the accounting department. She checks that it is filled out correctly.
The head of the enterprise and the chief accountant must put their signature on the document. Only after this can the funds that the employee paid independently be transferred.
Due dates
After arriving from a business trip, the employee must draw up and submit an advance report within 3 days.
Accompanying documents
Resolution No. 749 of October 13, 2008 established a certain package of travel documents:
- Travel certificate established sample. Issued for every business trip in the Russian Federation. The form is dated, stamped and signed upon departure from the organization. The receiving party affixes a stamp, signature and date of entry, similarly for departure. When the employee returns, the accounting department enters the date of arrival.
- Checks, receipts, confirming .
- Receipts, tickets – all expenses associated with travel to and from the business trip location (train tickets, travel life insurance, toll road receipts, etc.)
- , approved by the manager.
- Other expenses related to business travel.
All documents must be completed accordingly. When attaching them to the expense report, each document is glued to an A4 sheet with glue.
If the requirements are violated or the original documents specified in the report are missing, the accounting department has the right not to pay the expenses incurred by the employee. In cases of entry, a tax audit will reveal a violation and impose a fine.
The accounting department should carefully review the documents that the employee provides to confirm his expenses.
The most common one is a cash receipt.
If it does not indicate what product was purchased, it must be provided with a sales receipt or receipt.
Types of documents confirming expenses incurred:
- Cash receipt— required during a tax audit, confirms the fact of payment. When storing a receipt, you must comply certain rules. If you get wet or stay in the sun for a long time, the information may disappear. Such a check cannot be attached to reimbursement of expenses. Some organizations operate without a cash register or only print the total amount on the cash receipt. In these cases, you must request a sales receipt.
- Sales receipt- it indicates detailed description business transaction, quantity, price, total amount, name of organization, date, signature and position of the person filling it out. The advance report is attached along with the cash receipt. In the absence of the latter, the PM must bear the seal of the selling organization. Please note that the amount and date on the sales receipt must match the cash receipt.
- Strict reporting forms. The document must indicate the name, details of the legal entity, business transaction, price, amount, date, position and signature of the person completing it.
Postings
- 71 – “settlements with accountable persons” (applies to Active-Passive accounts);
- 70 – “settlements with personnel for wages”;
- 51 – “current account”;
- 50 – “cash desk”;
- 94 – “shortages and losses of the enterprise.”
When the report is approved, the transactions look like this:
- When issuing an advance: The accountant prepares the cash register and funds are issued. Upon receipt, the employee signs the consumable. Dt71-Kt50
- When transferring funds from a current account to an employee’s current account: wiring Dt71-Kt51 is being compiled. In this case, it is issued payment order to the bank. Confirmation of receipt of funds is a bank statement.
- The funds have been issued and the amount needs to be closed. This is possible after the employee arrives from a business trip and the expenses are confirmed with relevant documents. Postings: Dt10-Kt71 – purchase of materials, Dt41-Kt71 – purchase of goods, Dt20-Kt71, Dt26-Kt71, Dt44-Kt71 – trade or production activity enterprises.
- When the amount of funds spent is greater than the amount issued, a reverse transaction is made and the money is returned to the cash desk. The PKO is issued: Dt50-Kt71 or Dt51-Kt71 (to the current account).
- If the advance payment for a business trip is insufficient, the money is transferred to the employee from the cash register. RKO is issued: Dt71-Kt50 or Dt71-Kt51 (from the current account).
- In the event that an employee has lost checks or spent money on personal goals that are not related to a business trip, the following entry is drawn up: Dt94-Kt71 - funds from the reporting person are written off as the company's shortfalls. Dt70-Kt94 - the amount of the shortfall must be deducted from the salary of the employee who was unable to report on the advance payment.
Nuances of drafting when traveling abroad
Registration of an employee in the procedure is somewhat more complicated than in Russia.
Basic expenses when traveling abroad:
- . The size is set by the organization independently and fixed on local acts. Amount up to 2500 rubles/day is not subject to personal income tax. therefore, organizations usually stop at this amount. Before crossing the border with foreign country and upon returning back, their size is equal to the maximum possible on the territory of the Russian Federation. Recommendations: when determining expenses, focus on the cost of living of the host country.
- Travel expenses– payment to the destination is paid separately. Traveling around the city by taxi or bus is sometimes included in travel expenses.
- Living expenses- hotel, hotel. Any expenses must be supported by receipts, invoices, checks.
- Registration of a passport and visa— expenses for state duty, consultations with specialists can be written off as travel expenses.
- Other expenses: fees and duties, vehicle transit.
A foreign business trip is processed similarly to a business trip in Russia. An order is issued to send the employee on a business trip. It indicates the number and date of the order, last name, first name, patronymic of the employee, position, destination (with country), purpose of the trip.
A travel certificate is not issued. The date of departure and arrival are recorded in the passport. Upon arrival, the employee prepares an advance report and attaches documents confirming expenses. Excess funds are returned to the organization's current account. In case of overspending, the accounting department issues them to the employee.
Thus, we looked at how to prepare an expense report. It is issued after each business trip accompanied by expenses.
The employee must complete it within 3 days of returning. The accounting department checks the correctness of the registration and submits it to the manager for approval. After the director’s signature, funds are transferred to the employee if the expense exceeds the advance payment.
If the advance was more consumption, the employee must return them to the company's cash desk. If he does not want to, the accounting department forcibly writes it off from the salary.