In accordance with Article 166 of the Labor Code of the Russian Federation, a business trip is a trip by an employee by order of the employer for a certain period of time to fulfill an official assignment outside the place of permanent work. At the same time, business trips of employees whose permanent work is carried out on the road or is of a traveling nature are not recognized as business trips. To avoid labor disputes, the traveling nature of the work must be specified in the employment contract.

According to subclause 12 of clause 1 of Article 264 of the Tax Code of the Russian Federation, other expenses associated with production and sales include the following business travel expenses:

– travel of the employee to the place of business trip and back to the place of permanent work;

- rental of residential premises. This item of expenses also covers the employee's expenses for additional services provided in hotels (with the exception of expenses for service in bars and restaurants, expenses for room service, expenses for the use of recreational and health facilities);

– daily allowance or field allowance within the limits approved by the Government of the Russian Federation;

– registration and issuance of visas, passports, vouchers, invitations and other similar documents;

– consular, airfield fees, fees for the right of entry, passage, transit of automobile and other transport, for the use of sea canals, other similar structures and other similar payments and fees.

As follows from the above, the Tax Code of the Russian Federation, for the purposes of calculating corporate income tax in terms of travel expenses, standardizes only daily allowances and field allowances. All other travel expenses are not standardized.

At the same time, to accept travel expenses when calculating income tax, you should pay attention to Article 252 of the Tax Code of the Russian Federation. This article states that expenses are recognized as justified and documented expenses incurred (incurred) by the taxpayer. In this case, justified expenses are understood as economically justified expenses, the assessment of which is expressed in monetary form, and documented expenses are understood as expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation, or in accordance with business customs in the state where such expenses were made or documents indirectly confirming the expenses incurred (including a customs declaration, business trip order, travel documents, report on work performed in accordance with the contract). In other words, from this year, organizations will be able to reduce taxable profit on the basis of any documents that in one way or another confirm the expenses incurred.

It should also be noted that tax authorities insist: travel expenses are included in the costs of an enterprise accepted for tax purposes only if they are related to the production process of the enterprise.

At the same time, arbitration practice (resolutions of the Federal Antimonopoly Service of the Moscow District dated March 13, 2002 No. KA-A40/1219-02 and January 29, 2001 No. KA-A40/6458-00) indicates that the production nature of a business trip and its expediency are determined by in particular, internal documents approved by the manager. Such documents can be, for example, orders, as well as travel certificates issued in accordance with established requirements, reports on the results of business trips, certificates of work performed, correspondence with Russian and foreign companies, contracts with organizations to which employees were sent, telephone messages or automatic telephone exchange data, evidence of a non-random choice of business trip destinations, concluded contracts for the supply of goods, as well as primary payment documents confirming business travel expenses.

For non-production business trips, expenses are not taken into account for tax purposes. Non-productive business trips should be distinguished from those that did not produce a specific result. For example, an employee was sent on a business trip to conclude an agreement for the purchase or sale of goods, but the agreement was not concluded. Such a business trip is of a production nature, regardless of the result achieved (resolution of the Federal Antimonopoly Service of the Central District dated October 21, 1999 No. 81/10, resolution of the Federal Antimonopoly Service of the Moscow District dated June 27, 2001 in case No. KA-A40/1255-01).

Thus, for the purposes of calculating the tax base for income tax, an enterprise can include travel expenses incurred without any restrictions (except for daily allowance and field allowance), subject to their documentary confirmation and production focus.

12.1. Travel expenses

12.1.1. Business trip around Russia

Travel expenses to the place of business travel and back to the place of permanent work (including insurance premium for compulsory personal insurance of passengers in transport, payment for services for issuing travel documents, expenses for the use of bedding on trains) - in the amount of actual expenses confirmed by travel documents, but not higher:

– by road – in a public vehicle (except taxi);

– in the absence of travel documents confirming the expenses incurred – in the amount of the minimum cost of travel;

The business traveler is paid expenses for travel to the place of business trip and back, to the place of permanent work by air, rail, water and public road transport. At the same time, it is clarified that if, for example, a station is located outside the boundaries of a populated area, then travel to it by public transport is paid. This is stated in paragraph 12 of the Instruction of the Ministry of Finance of the USSR, the State Committee for Labor of the USSR and the All-Union Central Council of Trade Unions dated April 7, 1988 No. 62 “On official business trips within the USSR” (hereinafter referred to as the Instructions). That is, according to the specified document, the place of business trip is understood to be the locality to which the employee is sent. The Federal Antimonopoly Service of the North-Western District came to the same conclusion in its resolution dated February 10, 2004 No. A66-6196-03. Therefore, the judges refused to include as expenses the cost of traveling by metro from the station to the building of the organization where the employees were sent, located in the same city. The judges reasoned like this. The destination of the business traveler is Moscow. Therefore, there is no need to talk about any reimbursement for employee travel expenses on the subway. Such expenses are included in the daily allowance.

Judges also pay attention to the justification of expenses. For example, if an employee can get to a business trip by direct train, but instead buys plane tickets through a transit airport, such expenses can hardly be considered justified. This conclusion was reached by the judges of the Federal Antimonopoly Service of the West Siberian District in resolution dated November 15, 2005 No. F04-7834/2005(16898-A27-32), F04-7834/2005(16904-A27-32). In the case, an employee bought a plane ticket from Novokuznetsk to Tyumen via Moscow. Whereas a direct train ride in a compartment would cost an order of magnitude cheaper.

12.1.2. Business trip abroad

When determining the lower limit of the amount of reimbursement for travel expenses of a posted employee abroad, one should be guided by the Decree of the Government of the Russian Federation of December 20, 2002 No. 911 “On guarantees and compensation for employees sent to work in representative offices of the Russian Federation abroad” (hereinafter referred to as Decree No. 911) .

Thus, employees sent abroad are reimbursed for the following expenses for travel to and from the place of business trip, to the place of permanent work (including the insurance premium for compulsory personal insurance of passengers on transport, payment for services for issuing travel documents, expenses for the use of bedding on trains) in the amount of actual expenses confirmed by travel documents, but not higher than the cost of travel:

– by rail – in a compartment carriage of a fast branded train;

– by water transport – in the cabin of a group V sea vessel of regular transport lines and lines with comprehensive passenger services, in the cabin of category II of a river vessel of all lines of communication, in the cabin of category I of a ferry vessel;

– by air – in the economy class cabin;

– by road – in a public vehicle (except taxi).

In the absence of travel documents confirming the expenses incurred - in the amount of the minimum cost of travel:

– by rail – in a reserved seat carriage of a passenger train;

- by water transport - in the cabin of the X group of a sea vessel of regular transport lines and lines with comprehensive passenger services, in the cabin of the III category of a river vessel of all lines of communication;

– by road – in a public bus.

A posted employee, in addition to the specified expenses, is reimbursed for:

– expenses for travel to the airport or train station at places of departure, destination or transfers;

– expenses for transportation of no more than 80 kilograms of luggage (regardless of the amount of luggage allowed for free transportation with a ticket for the type of transport the employee is traveling with);

– expenses in connection with the rental of residential premises in the event of a forced delay along the route (according to established standards).

These expenses are reimbursed only upon presentation of supporting documents (invoices, receipts, travel tickets, etc.).

Here I would like to draw attention to such a nuance. Nowadays, airlines quite often refuse to issue paper tickets and switch to an electronic ticket sales system. And in order to check in for a flight, an air passenger only needs to have an identification document (foreign passport) and know the code number of his electronic ticket. It is not clear how, in such cases, to document the travel expenses of a posted employee abroad. After all, the ticket as such is not issued to the passenger. The Ministry of Finance of Russia, in letter dated September 8, 2006 No. 03-03-04/1/660, explained that an organization can confirm a flight on an airline using virtual tickets by printing out such a ticket and a boarding pass for the plane. However, please note: printing of an electronic ticket can only be done before the plane departs. Once a passenger has used the airline's services, she will no longer be able to print the ticket. You will only be provided with written information that a particular passenger was on a particular flight. Because of this, it may be difficult to write off employee travel expenses when calculating income tax. To avoid problems, take care in advance to receive a paper electronic ticket or ask the employee to contact the representative office of the foreign carrier before departure. As a rule, it is available at the airport from which the airline operates its flights.

12.1.3. Travel costs in the absence of supporting documents

Is it possible to reimburse an employee for travel expenses on a business trip if supporting documents are lost? Yes.

Firstly, you can obtain certified copies of lost documents or certificates from the ticket office confirming the fact of purchasing tickets. Such officially certified documents are accepted for tax purposes (letter of the Department of Taxation of Russia for Moscow dated November 28, 2001 No. 03–12/54745).

Secondly, the head of the enterprise, in the event of an employee’s business trip across the territory of the Russian Federation, has the right to allow reimbursement of travel expenses at the minimum cost (clause 19 of Instruction No. 62). This is the right of a leader, but not an obligation.

The basis for reimbursement of travel costs will be the employee’s application for reimbursement of the funds spent, indicating the date and time of departure of the vehicle, its type and number, the cost of the ticket, as well as the reasons for the loss of documents. On the application, the head of the enterprise must write an order on the amount of amounts to be reimbursed or on the refusal to reimburse. This statement is attached to the expense report and must be kept in the accounting department of the enterprise. It is also possible to issue an order from the manager.

In the absence of documented expenses by the employee related to travel to the destination and back, the cost of these trips will be included in his taxable income with subsequent withholding of personal income tax (Article 210 of the Tax Code of the Russian Federation).

12.2. Daily allowance

12.2.1. Business trips within Russia

When calculating the daily allowance that a posted worker is entitled to by the number of days, it is necessary to be guided by Instruction of the USSR Ministry of Finance dated April 7, 1988 No. 62 “On business trips within the USSR.” However, it must be remembered that Instruction No. 62 applies only to the extent that does not contradict current legislation and, first of all, the Labor Code of the Russian Federation.

Thus, daily allowances are paid to a posted worker for each day he is on a business trip, including weekends and holidays, as well as days en route, including during a forced stopover (clause 14 of Instruction No. 62).

When calculating daily allowances, it should be taken into account that the day of departure is the day of departure of the corresponding vehicle (plane, train, etc.) from the place of permanent work of the posted worker, and the day of arrival is the day of arrival of the specified vehicle at the place of permanent work. When a vehicle departs before 24 o'clock inclusive, the day of departure is considered the current day, and from 0 o'clock and later - the next day. If the station (airport, pier) is located outside the populated area, the time required to travel to the station (airport, pier) is taken into account (clause 7 of Instruction No. 62). Similar rules apply to determine the last day of a business trip (clause 7 of Instruction No. 62).

The procedure and amount of reimbursement of expenses related to business trips are determined by a collective agreement or local regulations of the organization.

For tax purposes, daily allowances are standardized by Decree of the Government of the Russian Federation dated February 8, 2002 No. 93. According to this document, the norm of expenses of organizations for the payment of daily allowances or field allowances, which are taken into account when determining the tax base for corporate income tax, is 100 rubles. for each day of being on a business trip. We are talking about business trips around Russia.

12.2.2. Foreign business trip

The amounts of daily allowance for short-term business trips to foreign countries, which are taken into account when taxing profits, are also approved by Decree of the Government of the Russian Federation No. 92.

With regard to daily allowances, the organization must keep in mind the following features established by Decree of the Government of the Russian Federation of December 26, 2005 No. 812.

1. If employees sent on a short-term business trip abroad are provided with foreign currency during the business trip for personal expenses at the expense of the receiving party, then the organization (sending party) does not pay them per diem. If the receiving party does not pay these persons foreign currency for personal expenses, but provides them with food at its own expense, then the organization (sending party) pays them a daily allowance in the amount of 30 percent of the norm, including allowances provided for by Resolution No. 812.

2. Employees who went on business trips abroad and returned from abroad to Russia on the same day are paid daily allowances in foreign currency in the amount of 50 percent of the norm.

It should also be noted that employees sent on short-term business trips abroad are paid daily allowances for each day they are on a business trip. Moreover, from the day of crossing the state border when leaving the Russian Federation, daily allowances are paid according to the norm established for payment in the country to which the person is sent, and from the day of crossing the state border when entering the Russian Federation - according to the norm established for business trips within the Russian Federation . If an employee was in several foreign countries during a business trip, then from the day of departure from one country to another (determined by the mark in the passport), daily allowances are paid at the rate established for payment in the country to which he is sent.

An employee flies on a business trip by plane to Rome (Italy). The plane's departure time was March 2, 2007, 13:15. The employee will go through customs control in Russia and Italy on March 2, 2007. The airport is located in Moscow, and the employee is sent on a business trip from Tver. In order to get to the airport, he should leave for Moscow by train on March 1, 2007 at 03:52.

Thus, the first day of the business trip should be considered March 1, 2007. For this day, the employee must be paid daily allowance in rubles according to the norm established by the organization. For March 2, 2007, the employee's daily allowance must be paid in foreign currency according to the standards established by the organization for Italy.

If an employee goes on a business trip to the near abroad, to CIS member states with which intergovernmental agreements have been concluded, stipulating that entry and exit documents by border authorities do not include marks about crossing the state border, crossing dates when traveling from and to Russia determined by the marks on the travel certificate. It is issued in the same way as a travel certificate for a business trip within the territory of the Russian Federation.

And if, during a business trip, an employee of an organization visits several foreign countries, the question arises of how to calculate the daily allowance in this situation. The fact is that for foreign business trips, travel certificates are not issued and marks of arrival and departure from the next point are not made. And in order to write off the cost of paying daily allowances, it is important to know the day of crossing the border of each state. After all, the maximum rates for writing off daily allowances are set separately for each country. According to the Russian Ministry of Finance, expressed in letter No. 03-03-04/1/660 dated September 8, 2006, in this case, you can determine the days of your stay in a particular state by the marks in your passport. However, when crossing the borders of Schengen countries, marks about this are not made. How, in this case, can one determine which state’s standards should be used to pay daily allowances? According to the Russian Ministry of Finance, you can be guided by an order to send an employee on a business trip, a printout of an electronic ticket, boarding passes and hotel bills. To do this, we advise you to indicate in the order the specific dates the employee will be in each country, taking into account the dates in travel documents. And ask the employee to save boarding passes not only when flying from Russia and back, but also on flights between foreign countries.

12.3. Expenses for renting residential premises

Living expenses are reimbursed to the employee in the amount of actual expenses incurred from the day of his arrival at the place of business trip and until the day of departure to the place of permanent work according to the submitted documents.

12.3.1. The employee lived in a hotel

If the employee lived in a hotel, then the number of days for which the accommodation was paid is determined by the time actually spent at the place of business trip. In practice, this is the number of nights spent in a given area. Reimbursement is made in accordance with the submitted documents, taking into account the costs of the reservation and the “checkout time” accepted by the hotel. Usually the uniform checkout time in hotels is 12.00 local time.

Each employee must have his own document confirming the name of the person living, the cost of the room he is renting, the length of stay and types of expenses. When renting a hotel room, employees are guided by the requirements established by the employer regarding the maximum cost of living expenses.

In accordance with the Decree of the Government of the Russian Federation dated April 25, 1997 No. 490 “On approval of the Rules for the provision of hotel services in the Russian Federation,” when registering a stay in a hotel, the contractor issues a receipt (coupon) or other document confirming the conclusion of an agreement for the provision of services, which must contain :

– name of the performer (for individual entrepreneurs – last name, first name, patronymic, information on state registration);

– last name, first name, patronymic of the consumer;

– information about the room provided (place in the room);

– price of the room (place in the room);

– other necessary data at the discretion of the contractor.

Hotels, when providing services to the public, must use cash register machines (CCM) when making payments to the population, including foreign individuals. If the hotel does not have a cash register, then the employee must be given a strict reporting form - a hotel invoice in Form No. 3-G, approved by Order of the Ministry of Finance of Russia dated December 13, 1993 No. 121 “On approval of forms of strict reporting documents.”

An accountant most often has to deal with a strict reporting form “Account” (form No. 3-G, or No. 3-Gm), which is filled out when making payment for a reservation, accommodation, as well as for additional paid services in the absence of special coupons. Invoices can be prepared manually or mechanically; one copy is issued to the posted worker. The invoice records payment for the entire period of stay. If an employee leaves the hotel early, a note is made on the copies of the invoice indicating that part of the funds has been returned to him.

On April 19, 2007, the organization sent accountant N.K. Kovalchuk on a three-day business trip to Vladimir. On a business trip, she had to reconcile accounts with suppliers of raw materials. She was given 4,000 rubles to report. Having returned, Kovalchuk drew up an advance report on April 23 and attached the following documents to it:

– travel certificate (form No. T-10);

– train tickets to Vladimir and back costing 1,500 rubles;

– invoice from the hotel in form No. 3-G for two days of stay in the amount of 1,770 rubles. (including VAT - 270 rubles). He looks like this (see p. 364).

The organization has established that the daily allowance for business trips in Russia is 100 rubles. in a day. The VAT amount was not separately allocated on railway tickets. But the hotel bill states that the cost of services includes this tax.

As a result, all travel expenses amounted to:

3 days x 100 rub/day. + 1500 rub. + (1770 rub. – 270 rub.) = = 3300 rub.

If an employee used a hotel parking lot, then a receipt is issued in Form No. 11-G “Car Parking,” which is also a strict reporting form.

For additional services provided by the hotel (booking tickets to the airport, paying for interpreter services, providing tea and coffee at the request of the resident), a receipt is issued in form No. 12-G “Receipt for the provision of additional paid services,” which is also a strict reporting form.

Let us add that booking a hotel room is one of the additional services provided by the hotel. That is, the amount of costs for the reservation

numbers are subject to inclusion in expenses that reduce the taxable base for income tax (Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated March 24, 2006 No. A28-10790/2005-233/15). The judges reasoned like this. According to subparagraph 12 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, other expenses associated with production and sales include expenses for business trips, in particular for the employee’s travel to the place of business trip and back to the place of permanent work; for renting residential premises.

This item of expenses also covers the employee's expenses for additional services provided in hotels (with the exception of expenses for service in bars and restaurants, expenses for room service, expenses for the use of recreational and health facilities); daily allowance or field allowance within the limits approved by the Government of the Russian Federation; registration and issuance of visas, passports, vouchers, invitations and other similar documents; consular, airfield fees, fees for the right of entry, passage, transit of automobile and other transport, for the use of sea canals, other similar structures and other similar payments and fees.

As established by the court and follows from the case materials, travel expenses were not accepted by the tax authority for tax purposes, since they were not included in the list of such expenses in subparagraph 12 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. The costs of ordering and returning tickets and the service fee charged when purchasing a ticket, not mentioned in this article, also apply to the employee’s travel expenses. Booking a hotel room directly relates to additional services provided by hotels. Thus, the tax authorities had no grounds for excluding the expenses in question from expenses.

If the employee fails to provide (or loses) documents confirming the expenses incurred for renting the premises, the employer may decide to reimburse such expenses at the employee’s request. In this case, it is necessary to take into account the nuances in taxation (taxation of reimbursable expenses without providing supporting documents is discussed below).

12.3.2. Renting apartments for business travelers

Sometimes organizations rent apartments for their employees on business trips. Is it possible to exclude rent from taxable profit in this case? The Ministry of Finance of Russia, in letter dated August 1, 2005 No. 03-03-04/1/112, answers this question in the negative. The logic of the officials is this: the organization cannot have documents confirming that the employee lived in a rented apartment during a business trip. And as you know, costs that are not documented cannot be taken into account when calculating income tax.

However, officials wrote their letter in 2005. Since 2006, firms will be able, without any objections from officials, to write off as expenses part of the rent that falls on those days when business travelers lived in the apartment

The fact is that from this year, organizations will be able to reduce taxable profit on the basis of any documents that in one way or another confirm the expenses incurred. As amended by Article 252 of the Tax Code of the Russian Federation, such documents include a business trip order. Thus, if there is an order for an employee to travel to the city in which the apartment is rented, there will be no problems with writing off the rent.

You will only have to argue with the inspectors if the company writes off the rent for the days when the apartment was empty as expenses. An enterprise can defend its case using the following arguments.

The apartment is needed to provide accommodation for business travelers. Renting an apartment for several days or renting a hotel room is usually unprofitable. Short-term rentals or hotel accommodations can be much more expensive than long-term rentals. And each time looking for suitable premises in another city and concluding a new contract is a troublesome task and requires additional labor costs.

It turns out that long-term rent allows the company to save money and time for its employees. Therefore, the costs of such a rental can certainly be considered economically justified. And if the company can confirm them with documents (agreement, payment orders, etc.), there should be no obstacles to writing off rent as a reduction in taxable profit. It is quite possible that such arguments will convince the court and you will be able to write off the entire amount of the rent as expenses.

It must be said that the Russian Ministry of Finance has indeed changed its opinion on this issue. Thus, in a letter dated June 20, 2006 No. 03-03-04/1/533, officials indicated that the costs of maintaining an apartment intended for the residence of posted workers, on the basis of documents indirectly confirming the fact that these workers were in it during business trips (travel certificate, travel documents to the place of business trip, etc.) can be classified as expenses recognized when taxing profits. Moreover, such expenses are accepted for tax accounting in the proportion in which the apartment was used for the accommodation of posted workers. Expenses for maintaining the apartment during the time that the apartment was empty cannot be recognized for income tax purposes.

12.3.3. Living expenses are not documented

If, upon returning from a business trip, an employee cannot document the costs of renting a living space, then the organization should not return the money in full. Many still believe that the company should reimburse unconfirmed expenses at the rate of no less than 12 rubles per day. This standard is established for employees of budgetary institutions (Government Decree No. 729 of October 2, 2002). However, commercial firms no longer have to rely on these standards. If the employer, at his own discretion, can return the money to the employee, then the amount of such compensation must be specified in the employment contract. Then the company will even be able to take these payments into account when calculating the income tax base on the basis of paragraph 25 of Article 255 of the Tax Code of the Russian Federation.

12.4. Other business trip expenses

Article 168 of the Labor Code of the Russian Federation stipulates that all other travel expenses incurred by the employee are reimbursed by the employer only with his permission or knowledge.

Such expenses for business trips in Russia include:

– expenses for payment of communication services;

– additional services related to rental housing (including room reservation);

– expenses for obtaining and registering a foreign passport;

– costs for obtaining a visa;

– fees for airport services;

– commission fees;

– expenses associated with the exchange of cash or a check at a bank for cash foreign currency;

- other expenses.

Among the most common other expenses associated with business trips, the costs of telephone conversations should be highlighted. To the advance report drawn up upon returning from a business trip, the employee can attach an invoice from a telephone exchange or hotel, which indicates the telephone numbers that the business trip worker called. If the numbers assigned to the organization are indicated, this will confirm the production focus of the costs. The expediency and production focus can be confirmed by the manager’s resolution on the employee’s memo and attached documents (agreements, powers of attorney, information letters and other documents that indicate the relevant telephone numbers).

Organizations have the right to independently, by their local regulations (for example, an order), establish specific amounts for reimbursement of travel expenses.

12.4.1. Payment for communication services

Business travelers often incur expenses for telephone calls. At the same time, telephone conversations are costs that are completely alienable from hotel services, since they are not accommodation services.

Subparagraph 25 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation provides for the inclusion in other expenses associated with production and sales of taxpayer expenses for postal, telephone, telegraph and other similar services, expenses for payment for communication services, computer centers and banks, including expenses for services fax and satellite communications, e-mail, as well as information systems (SWIFT, Internet and other similar systems).

Thus, if a seconded person can confirm the production focus of the negotiations carried out, as well as confirm them with documents (for example, a receipt from a hotel with a printout of telephone numbers), then the organization has the right to include payment for these expenses in the tax base for calculating income tax.

12.4.2. Other additional costs

While on a business trip, an employee may expect additional expenses. Well, let's say, if the director of a company goes on a trip, then it is possible that he flies first class and uses the services of a VIP lounge at the airport, spends money on a restaurant and a minibar at the hotel. The question arises: can such costs be reimbursed to the employee? Typically, the employee is not paid for such expenses. And even if they are compensated, then such expenses do not reduce taxable income for obvious reasons. Indeed, in accordance with paragraph 29 of Article 270 of the Tax Code of the Russian Federation, expenses incurred in favor of employees are not taken into account for tax purposes.

12.5. Accounting for travel expenses

Each organization (except for credit and budgetary ones) is obliged to keep records of economic activities using the double-entry method on the accounts provided for in the Chart of Accounts for accounting financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n (hereinafter referred to as the Chart of Accounts). . In this case, the organization should also be guided by the Instructions for the application of the Chart of Accounts for accounting the financial and economic activities of organizations, also approved by the said Order of the Ministry of Finance of Russia No. 94n (hereinafter referred to as the Instructions for the Application of the Chart of Accounts).

It should be noted that the Instructions for the Application of the Chart of Accounts establish only uniform approaches to the application of the Chart of Accounts. It provides a brief description of synthetic accounts and the subaccounts opened for them: their structure and purpose, the economic content of the facts of economic activity generalized on them, and the order in which the most common facts are reflected are revealed.

Based on the Chart of Accounts and the Instructions for using the chart of accounts, the organization approves a working chart of accounts containing a complete list of synthetic and analytical (including subaccounts) accounts necessary for accounting. At the same time, the subaccounts provided for in the Chart of Accounts are used by the organization based on management requirements, including the needs of analysis, control and reporting. An organization can clarify the content of the subaccounts shown in the Chart of Accounts, exclude and combine them, and also introduce additional subaccounts.

According to the above documents, accounting of settlements with employees for amounts issued for travel expenses is kept in account 71 “Settlements with accountable persons”.

The source of write-off of travel expenses depends on the purpose and nature of the trip. Thus, sources of write-off of expenses for business trips can be:

– the initial cost of acquired inventory items, if the business trip was related to their acquisition;

– cost of products (works, services), if the business trip is related to the current activities of the organization;

– capital investments, if the business trip is related to investment activities or construction;

- deferred expenses with subsequent straight-line write-off to cost, if the business trip is related to the opening of a new production facility, new areas of work, promotion of new types of services, goods, products, etc. to the market;

– profit remaining at the disposal of the organization if the business trip is related to other non-productive purposes.

In this case, the sources of write-off of travel expenses will be reflected in the following accounting accounts:

– 01 “Fixed assets”;

– 07 “Equipment for installation”;

– 08 “Investments in non-current assets”;

– 10 “Materials”;

– 20 “Main production”;

– 23 “Auxiliary production”;

– 25 “General production expenses”;

– 26 “General business expenses”;

– 29 “Service industries and farms”;

– 44 “Sales expenses”;

– 91 “Other income and expenses”, etc.

It should be noted that the enterprise is obliged to keep analytical records in account 71 “Settlements with accountable persons” for each amount issued for reporting.

An employee’s travel expenses are reflected in the amount of actually incurred and documented expenses on the credit of account 71 “Settlements with accountable persons” and on the debit of accounting accounts (depending on the nature and purpose of the trip). Accounting for cash issued to an employee as an advance and received from the employee is reflected in account 50 “Cash”.

Within three days upon returning from a business trip, the employee is obliged to submit to the enterprise’s accounting department an advance report (form No. AO-1) on the amounts spent in connection with the business trip and make a final payment for them (clause 11 of the Procedure for conducting cash transactions).

If the amount of expenses incurred in connection with a business trip indicated in the advance report turns out to be more than the advance payment issued for the business trip, then the missing amount must be paid to the employee from the company's cash register using an expense receipt. If the amount actually spent is less than the advance payment issued for travel expenses, the employee is obliged to return it to the company’s cash desk.

In situations where the employee did not submit an advance report on travel expenses within the prescribed period, and also did not return unspent amounts, the employee’s debt to the enterprise arises. In accordance with Article 137 of the Labor Code of the Russian Federation, the employer may make an order to withhold from the employee’s wages an advance that has not been returned in a timely manner, provided that the employee does not dispute the basis and amount of the withholding. The withholding order is made no later than one month from the date of expiration of the period established for the return of the advance (submission of a report on the funds spent). If an employee disputes the existence of a debt to the company or the deadline for making a decision on withholding has been missed, the corresponding amounts can only be recovered from the employee through the court.

If an employee wishes to voluntarily repay the resulting debt, it is necessary to pay attention to the following. Article 138 of the Labor Code of the Russian Federation establishes that for each payment of wages, the total amount of all deductions cannot exceed 20 percent of the amount of wages due to the employee. And only when deductions are made on the basis of two or more executive documents, the amount of deductions can be increased to 50 percent of the amount due for payment. In this case, the employee should be asked to deposit the appropriate amount into the company’s cash desk when receiving wages.

Accountable amounts not returned by employees on time are reflected in the credit of account 71 “Settlements with accountable persons” and the debit of account 94 “Shortages and losses from damage to valuables.” Subsequently, these amounts are written off from account 94 “Shortages and losses from damage to valuables” to the debit of account 70 “Settlements with personnel for wages” (if they can be deducted from the employee’s wages) or 73 “Settlements with personnel for other operations” ( when they cannot be deducted from workers' compensation).

Travel expenses are recognized as costs associated with production management and, accordingly, form expenses for ordinary activities. Recognition of travel expenses as expenses incurred by an organization in accordance with the rules for the formation in accounting of information on expenses of commercial organizations is carried out on the basis of the Accounting Regulations “Expenses of an Organization”, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n (hereinafter referred to as PBU 10 /99).

Thus, with regard to expenses for business trips, all conditions for recognition of expenses in accounting are met only when the employee returns from a business trip and submits an advance report. In accounting, business trip expenses falling on both the previous and current reporting periods are recognized in full in the reporting period in which the advance report is approved by the head of the organization.

Business trips related to the acquisition of equipment, intangible assets and materials. In the process of carrying out financial and economic activities, enterprises sometimes incur costs for business trips, the purpose of which is the acquisition of equipment, intangible assets and materials. Such business trips are also considered business trips, but their reflection in accounting has some peculiarities.

In accordance with paragraph 8 of the Accounting Regulations “Accounting for Fixed Assets”, approved by Order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n (hereinafter referred to as PBU 6/01), the initial cost of fixed assets acquired for a fee is recognized as the amount of the organization’s actual costs for acquisition, construction and production, with the exception of value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation). In this case, actual costs mean any costs directly related to the acquisition, construction and production of fixed assets, including travel expenses.

The actual cost of inventories is formed in a similar way. This is stated in paragraph 6 of the Accounting Regulations “Accounting for Inventories”, approved by Order of the Ministry of Finance of Russia dated June 9, 2001 No. 44n (hereinafter referred to as PBU 5/01).

As for intangible assets, they are taken into account at their original cost, which is formed from all actual expenses for the acquisition of an intangible asset, with the exception of value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation). This is noted in paragraph 6 of the Accounting Regulations “Accounting for Intangible Assets”, approved by Order of the Ministry of Finance of Russia dated October 16, 2000 No. 91n (hereinafter referred to as PBU 14/2000).

Therefore, the above travel expenses will be allocated to increase the carrying amount of purchased equipment, intangible assets or materials. The purchase of equipment and intangible assets is written off as production and distribution costs through depreciation amounts. If a business trip is related to the purchase of materials, then the costs of this business trip will be charged to the cost of materials and included in the cost of products (works, services) as the materials are used for production purposes.

12.6. Features of accounting for business trips in various situations

12.6.1. One-day business trip: pay per diem or not pay

If the business trip is for one day, meaning employees return on the same day they left, do they need to pay per diem for that one day? No no need.

Firstly, during business trips to an area from where a posted worker has the opportunity to return daily to his place of permanent residence, daily allowances are not paid. This is stated in paragraph 15 of the Instruction “On official business trips within the USSR” (approved by the USSR Ministry of Finance, the USSR State Labor Committee and the All-Union Central Council of Trade Unions dated April 7, 1988 No. 62).

Secondly, according to the Supreme Court of the Russian Federation, daily allowances are intended to cover the employee’s personal expenses for the duration of a business trip, subject to living outside the place of permanent residence for more than 24 hours (decision of March 4, 2005 No. GKPI05-147). Therefore, if an employee returns home every day from a business trip, per diem is not needed.

Another question is that the head of the company can provide for the payment of daily allowances for one-day business trips in the collective agreement (Article 168 of the Labor Code of the Russian Federation). In this case, the daily allowance amount will reduce the income tax (subclause 12, clause 1, article 264 of the Tax Code of the Russian Federation).

12.6.2. A business trip that never took place

Sometimes it happens that a business trip is canceled for some reason. Meanwhile, the money may have been spent by this moment: tickets were purchased, hotel reservations were paid, visas were obtained, etc. And if, after returning the tickets, at least part of the money can be returned, then the fees for obtaining a visa cannot be refunded.

In accounting, such costs are included in other expenses (clause 12 of PBU 10/99). To take into account expenses for a failed business trip, tax accounting requires that they be economically justified and supported by documents. That is, the company will have to take care to prove that the expenses for the canceled business trip were related to making a profit.

For example, a fine, which is usually withheld when returning tickets, can be considered a penalty for violation of the contract of carriage. And such fines are included in non-operating expenses on the basis of subparagraph 13 of paragraph 1 of Article 265 of the Tax Code. True, tax authorities may disagree with this approach. The specified expenses are confirmed by a ticket issued for the amount of the fine.

But it will not be possible to include the cost of visas in expenses when canceling a trip abroad. According to the Russian Ministry of Finance, expressed in letter No. 03-03-04/2/134 dated May 6, 2006, although Article 264 of the Tax Code of the Russian Federation allows the cost of visas for business trips to be written off as expenses, any expense must be justified. If the business trip is cancelled, then, regardless of the reason, the costs of its preparation cannot be considered justified.

12.6.3. Business trip delays

If an employee is sent to the northern regions or the Far East, the business trip may be delayed. Well, let's say, due to bad weather. In this case, the organization must reimburse the employee for hotel expenses and pay daily allowance. Moreover, these expenses will be taken into account when taxing profits on the basis of subparagraph 6 of paragraph 2 of Article 265 of the Tax Code of the Russian Federation.

In accounting they are reflected as other expenses (clause 13 of PBU 10/99). True, if an employee, say, forgot to bring documents confirming the reasons for force majeure, then it is better to issue an extension of the business trip. To do this, it is enough to issue an appropriate order. Of course, in this case, the travel certificate must be marked with the date when the employee actually goes back. Then all additional expenses of the employee plus daily allowance will be taken into account as business trip expenses. The following entries are made in accounting:

DEBIT 20 (26, 10, 08…) CREDIT 71

– business trip expenses are written off.

If for some reason this cannot be done, you can justify the costs only with an extension order and tickets. And if complaints arise from the inspectors, it will be possible to refer to the letter of the Ministry of Finance of Russia dated December 6, 2002 No. 16-00-16/158. It says that to confirm a business trip, only one order is sufficient.

According to the new edition, a travel certificate and official assignment are not required when sending an employee on a business trip. How it is now necessary to arrange business trips and whether it is worth rushing to abandon the “old form” of travel certificates, we will discuss in this article.

What is a business trip?

Current legislation defines a business trip as the performance by an employee of an official task outside the place of permanent work (Article 166 of the Labor Code of the Russian Federation). At the same time, according to clause 3 of the Regulations on business trips, the place of permanent work should be understood as the location of the organization in which work is stipulated by the employment contract (the sending organization). Such a narrow approach to the definition led the legislator to the need to additionally stipulate that the trip of an employee sent on a business trip to a separate unit located outside the place of permanent work is also recognized as a business trip (ibid.).

Accordingly, trips of employees whose work is initially traveling in nature (sales representatives) and those whose work is carried out on the road (conductors and flight attendants) are not considered business trips. In addition to them, in our opinion, it is necessary to include remote workers in this list. They work outside the location of the organization and do not have a workplace, which means that, from a formal point of view, they have nowhere to travel.

What changed?

Let us highlight two changes made to the Business Travel Regulations that HR officers should be aware of. Firstly, the actual duration of the business trip is determined by travel documents (clause 7 of the Regulations).

Secondly, the term “employer’s order” was replaced by the term “employer’s decision”, leaving the remaining components of the concept of business trip unchanged (clause 3 of the Business Travel Regulations). The reasons for the second clarification are not yet visible. Perhaps this “cosmetic” clarification anticipates subsequent legislative innovations, for example, the expansion of the powers of trade unions or preparations for the introduction into the Labor Code of the Russian Federation of a requirement for the consent of an employee to be sent on a business trip. Or perhaps the liberal developers of the amendments did not like the rigidity of the wording.

However, such a change in all cases seems quite surprising, especially taking into account the fact that Art. 166 of the Labor Code of the Russian Federation still operates with the concept of “employer’s order”. Moreover, it is the term “disposition” that, in our opinion, is correct at the moment. After all, an order is the implementation by an authorized person of his right and at the same time an act (document, oral order) directed outward and requiring an unambiguous reaction from other persons. And a decision is the appearance of internal will in the external world, the implementation of which requires subsequent actions either by the person who expressed the will (issuing an order, an order, an oral expression of will), or by third parties who are affected by such a decision. In general, this amendment, in our opinion, does not carry any semantic load, slightly shifting the emphasis.

Business trip as a fact of economic life

A business trip always entails additional costs (ticket, accommodation, food costs, etc.). Since the employer is interested in the business trip, it is logical that he bears such expenses. The employee is provided with guarantees for the duration of the business trip (saving a job, payment of daily allowance, etc.). In accordance with paragraph. 1 tbsp. 168 of the Labor Code of the Russian Federation, in the event of being sent on a business trip, the employer is obliged to compensate the employee for:

• travel expenses;
• 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 or knowledge of the employer.

It is necessary to take into account that since a business trip for an employer is a fact of economic life, the rules for accepting expenses for it are clearly regulated. Moreover, previously expenses were strictly rationed. For example, in paragraph 6 of the no longer in force resolution of the USSR Council of Ministers dated January 17, 1980 No. 46 “On business trips within the USSR” it was stated that a posted employee is reimbursed for the costs of renting a living space based on paid bills, but not more than 4 rubles per day - when traveling to Moscow, Leningrad and the capitals of the Union republics.

To understand that documenting this procedure has always been quite complex and required a certain painstakingness in the selection of documents from both the employee and the organization, it is enough to refer to the letter of the Federal Tax Service of the Russian Federation dated November 25, 2009 No. MN-22-3/890 “On documentary confirmation of travel allowances” expenses (travel certificate).” It follows from it that the primary document containing information about business transactions is an advance report, to which are attached documents confirming the expenses actually incurred by the employee during the business trip.

At the same time, as noted in the letter, the order (instruction) to send an employee on a business trip and the official assignment for documentary confirmation for tax purposes of the profits of organizations are not mandatory.

Why was a travel permit needed?

As we noted, the advance report confirmed the business trip as a fact of economic life in tax accounting. However, he himself could be rejected in whole or in part in the absence of proper supporting documents. Let us recall that previously these included:

• duly issued travel certificate;
• documents on the rental of residential premises (tenancy agreement, payment receipts, cash receipts, etc.);
• documents on actual travel expenses (tickets, insurance for compulsory personal insurance of passengers on transport, receipts for payment for services for issuing travel documents, etc.);
• documents on other expenses related to the business trip (for example, sales and cash receipts for entertainment expenses).

The form of the travel certificate made it possible to use it to obtain a fairly large amount of information. If we look at it more carefully, then, in fact, it was a universal document that allows you to establish:

1. where the employee was sent (organization or locality);
2. for what purpose;
3. for how many days he was sent on a business trip;
4. when you actually left the location of the organization, when you arrived at the place of business trip;
5. whether the employee interacted with the persons to whom he was assigned.

Thus, the travel certificate made it possible to establish a whole range of facts - starting from the business trip itself (whether it actually took place) and ending with the dates of the employee’s stay at the place of business trip. Among other things, this document confirmed with a high degree of reliability another important point for the organization: whether the employer’s actions were aimed at achieving statutory goals, i.e. whether they are economically feasible for the organization.

By the way, the lack of economic feasibility has recently become one of the favorite arguments of tax authorities when refusing to accept certain expenses for tax accounting. What to hide, the management and beneficiaries of the company are always tempted to use the organization’s money for their own purposes. For example, instead of going on vacation, take a business trip and fly to warmer climes without spending a penny on it from your own pocket.

The need to affix the seal of the organizations visited by the traveler on the travel certificate was one of its goals precisely to combat the non-productive nature of trips. Therefore, it is quite possible to imagine a situation where, in the absence of a travel certificate, the inspector will exclude from the company’s expenses the money spent by the general director on the flight to Sochi, arguing that the company has no counterparties in this city.

One can argue a lot about the legality of a number of requirements of the tax inspectorate, but one must understand that a conflict with inspectors can arise literally out of the blue. And practice shows that the cost of supporting a dispute can be much higher than the efforts that were required to avoid it.

This can happen with business trips. It is necessary to clearly understand that the cancellation of one of the mandatory documents in no way affects the requirements for the advance report as a tax accounting document. In any case, supporting documents must be attached to it, and the same facts must be confirmed with such documents as before.

How do we live on?

So, as before, when conducting an audit, the organization will need to prove to the inspectors:

• the very fact of a business trip;
• duration of the trip;
• the presence of a relationship between the employee’s trip and the company’s activities (economic feasibility of the trip);
• implementation by the employee of actions aimed at achieving the purpose of the business trip.

Of course, some of the facts previously confirmed by a travel certificate can be confirmed by other supporting documents. Therefore, the latest edition of the Business Travel Regulations states that the actual length of stay of the employee at the place of business trip is determined by the travel documents presented by the employee upon returning from a business trip. If the employee uses personal transport, the actual length of stay at the place of assignment is indicated in a memo, which is submitted by the employee simultaneously with supporting documents confirming the use of the car for travel to the place of assignment and back (waybills, invoices, receipts, cash receipts, etc.) .

The fact of the trip will be confirmed both by the availability of tickets and by a set of other supporting documents for other expenses (accommodation, hospitality, etc.).

At the same time, in our opinion, the importance of other documents that were previously of an auxiliary nature will increase. Thus, when determining the relationship between a trip and the company’s business activities, the main role will now be played by the order (instruction) to send an employee on a business trip. Accordingly, when drawing up such a document, it can be recommended to include in it an indication of the purpose of the business trip, a link to the official assignment, or write out a detailed assignment for the business trip directly in the text of the order.

The situation is more complicated with confirmation of the fact that the employee has completed the task received. On the one hand, the tax authorities have no need to control whether the employee conducted negotiations, met with counterparties, or participated in the inspection of goods. All this relates to the internal control of the employer, so the cancellation of the travel certificate looks quite logical.

On the other hand, from the point of view of inspectors, the situation may not be so clear. You can pay attention to the fact that the procedure and forms for recording employees who go on business trips from the sending organization and arrive at the organization to which they are sent have been developed (clause 8 of the Regulations on business trips, order of the Ministry of Health and Social Development of the Russian Federation dated September 11, 2009 No. 739n “On approval of the Procedure and forms for recording employees leaving on business trips from the sending organization and arriving at the organization to which they are seconded”, hereinafter referred to as the Procedure).

This Procedure, among other things, establishes the obligation of organizations to keep logs of the departure of their own employees on business trips and the arrival of employees of other organizations at enterprises. That is, cross-registration of employees takes place. Let's add to this the originality of thinking of individual tax inspectors, and as a result, during inspections, we may receive requests for information from such journals from the organization's counterparties. At first glance, such an assumption smacks of paranoia, but the experience of 2008 and 1998 suggests that during crisis periods of Russian history, scrupulousness and integrity in the actions of tax authorities can be on the verge of common sense. In addition, it must be taken into account that any innovation, even when it is aimed at simplifying the situation, requires a certain period of adaptation, during which various excesses are possible.

What can be recommended in this situation? In our opinion, there is no need to rush and give up the travel certificate as such. This document carried a certain semantic load, and not only in relations related to tax accounting; this document specified the purpose of the business trip and, to a certain extent, disciplined the workers. In some cases, it also allowed the employer to monitor the employee’s fulfillment of the purpose of the trip. Yes, of course, for organizations in which a business trip is an event on the verge of force majeure, the refusal of travel certificates means that there is one less piece of paper in the bureaucratic document flow. But perhaps those employers for whom business trips are the norm should think about keeping an updated version of the travel certificate in their arsenal, enshrining its form and procedure for use in local regulations.

The manager of our organization was sent on a business trip to conclude a contract for the supply of products. This is precisely the goal that appears in the job description. However, the desired result was not achieved. Is it possible in this case to take into account the costs of such a business trip when calculating income tax?

We believe that the costs of an employee's business trip can be taken into account when calculating income tax in any case. Even if the goals were not achieved. Let us give the arguments for our point of view.

A business trip is a trip by an employee by order of the employer for a certain period of time to fulfill an official assignment outside the place of permanent work (Article 166 of the Labor Code of the Russian Federation). The purpose of the business trip is determined by the head of the organization and is recorded in the official assignment, which is approved by the employer (clause 6 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 Regulation No. 749).

The employer is obliged to reimburse the employee for the costs of such a trip. This is explicitly stated in Art. 168 of the Labor Code of the Russian Federation and in paragraph 11 of Regulation No. 749. At the same time, neither the Labor Code nor Regulation No. 749 contains such a condition for reimbursement of expenses as achieving the purpose of a business trip.

Thus, from the point of view of labor legislation, the employer is obliged to reimburse the employee for the costs of a business trip, regardless of whether the business trip gave a positive result or not. Now let's move on to tax accounting.

As a general rule, business travel expenses for profit tax purposes are taken into account on the basis of subparagraph. 12 clause 1 art. 264 of the Tax Code of the Russian Federation as part of other expenses associated with production and sales. This provision of the Code does not contain a requirement that expenses for business trips of an employee on behalf of the employer can be taken into account when calculating income tax only if the business trip was successful (the goals were achieved and the task was completed).

To reflect such expenses in tax accounting, the company must only comply with the requirements of Art. 252 of the Tax Code of the Russian Federation, that is, costs must be documented, economically justified and carried out as part of activities aimed at generating income. As you can see, in order to recognize an expense in tax accounting, it is important to have the intention to receive income. By sending an employee on a business trip, the employer fulfills this requirement. After all, the purpose of the trip is indicated in the official assignment. This means that the expenses incurred are economically justified and can be taken into account when calculating income tax, regardless of the result of the business trip.

Tax officials expressed a similar point of view in a letter from the Federal Tax Service of Russia for Moscow dated September 11, 2009 No. 16-17/082607.2. In their explanations, tax specialists noted that the organization’s availability of supporting documents confirming the positive result of the employee’s activities on a business trip (preliminary agreements, protocols of intent) is not provided for by the legislation of the Russian Federation. Consequently, the absence of results in the form of concluded contracts or other signed documents does not indicate the non-productive nature of travel expenses. Of course, provided that the organization has correctly executed supporting documents (travel certificate, order to send an employee on a business trip, a work assignment and a report on its implementation, an advance report with documents attached confirming the expenses incurred).

However, despite the availability of the above clarifications from the tax authorities, in practice there are cases when local inspectors do not recognize expenses for such business trips when calculating income tax. This is evidenced by judicial practice. Fortunately, it is in favor of taxpayers (see, for example, decisions of the FAS of the Volga District dated July 11, 2012 in case No. A55-17726/2011, West Siberian District dated October 4, 2011 in case No. A27-16987/2010). In the resolution of the Federal Antimonopoly Service of the Ural District dated 03/06/2008 in case No. A60-1376/07, the judges indicated that the economic justification of travel expenses does not depend on the actual receipt of income as a result of a business trip. By decision of the Supreme Arbitration Court of the Russian Federation dated July 14, 2008 No. 8483/08, the transfer of this case to the Presidium of the Supreme Arbitration Court of the Russian Federation was refused.

Thus, if claims arise from inspectors, it will not be difficult to prove in court the legality of accounting for disputed expenses of the company.

In order for an organization to be able to do so, it is necessary to:

Confirm expenses with documents;

Justify the economic feasibility and production nature of the business trip;

Link the business trip to the activities of the organization, which is aimed at generating income.

Please note that these are the points that tax authorities focus on during audits.

Economic feasibility of business trip expenses. The economic feasibility of expenses can be confirmed by the following documents:

Service assignment;

A report on its implementation;

Business correspondence with partners;

A concluded agreement.

What if the business trip did not produce a positive result and the agreement with the business partner was not concluded? Can business trip expenses be considered economically justified in this case?

According to tax authorities, the absence of a result in the form of concluded agreements or other signed documents does not indicate the non-productive nature of travel expenses (Letter of the Federal Tax Service for Moscow dated August 11, 2009 N 16-15/082607.2). Consequently, even if the agreement is not signed, the organization can take into account business trip expenses when calculating income tax.

Arbitration courts share the same opinion (Resolutions of the Federal Antimonopoly Service UO dated 04/15/2008 N F09-2237/08-S2 and N F09-184/08-S3 dated 03/06/2008, FAS MO dated 09/18/2007, 09/25/2007 N KA-A40 /9510-07 and dated November 29, 2007 N KA-A40/12363-07, FAS North-West District dated September 25, 2007 N A56-52300/2006 and dated December 26, 2005 N A44-2051/2005-9).

The procedure for reflecting business trip expenses in tax accounting. If an organization uses the accrual method, then expenses are accepted for tax purposes in the reporting period to which they relate. In this case, the time of actual payment of funds or other form of payment does not matter.

The date of incurring business trip expenses is the date of approval of the advance report (clause 5, clause 7, article 272 of the Tax Code of the Russian Federation). This means that business trip expenses will reduce the taxable income of the month in which the advance report is approved by the head of the organization.

All expenses in foreign currency indicated in the advance report must be converted into rubles on the date of its approval.

Daily allowance. When living outside of their place of residence, the employee incurs additional expenses. To compensate for them, the employer is obliged to pay the posted employee daily allowance.

When calculating income tax, an organization can include in expenses the entire amount of daily allowance paid to an employee, without any restrictions. He does not need to confirm the expenditure of daily allowances with specific checks, receipts or other expense documents. This is stated in the Letter of the Federal Tax Service of Russia dated December 3, 2009 N 3-2-09/362.

The organization's expenses for the payment of daily allowances can be confirmed by a calculation, for example, an accounting certificate. For this calculation, you can use an order for sending on a business trip and travel documents, on the basis of which the time of departure from the place of work of the posted worker and the time of his arrival at the specified place are established (Letter of the Federal Tax Service for Moscow dated 08.08.2008 N 28-11/074505) .

Travel expenses to and from the business trip. An organization can take into account travel expenses when sending an employee on a business trip, including a foreign one, when calculating income tax (clause 12, clause 1, article 264 of the Tax Code of the Russian Federation).

When sent on a business trip by rail, employees have the right to purchase tickets for luxury carriages. In this case, the ticket price includes paid services (food, basic necessities and hygiene items, printed materials and personal safety services).

According to experts from the Ministry of Finance, since the cost of additional services forms the cost of travel by rail, the cost of a railway ticket can be fully taken into account when calculating income tax (Letter dated July 24, 2008 N 03-03-06/2/93).

Employees sent on business trips abroad can purchase air tickets at the business class fare. Since the provisions of the Tax Code do not contain restrictions on the amount of reimbursement for the cost of travel of an organization employee to the place of business trip and back, the organization can fully take into account the costs of purchasing this ticket when calculating income tax (Letter of the Ministry of Finance of Russia dated April 21, 2006 N 03-03-04/ 2/114).

In addition, organizations have the right to include in the expenses taken into account for tax purposes the costs of chartering an aircraft on which the employee traveled to the place of business trip and back, as well as the costs of paying for the services of a luxury lounge (official delegation hall), equipped additional means of communication. But only on condition that these expenses are documented and the employer can justify their economic feasibility (Letter of the Ministry of Finance of Russia dated 06/07/2007 N 03-03-06/1/365).

Arbitration courts adhere to a similar position (Resolutions of the FAS MO dated January 26, 2009 N KA-A40/13294-08 and FAS UO dated February 17, 2009 N F09-462/09-S3).

If travel expenses are not documented. Travel expenses without supporting documents cannot be taken into account when calculating income tax. Therefore, it is advisable for an organization to take advantage of the advice given by specialists from the Ministry of Finance in Letter dated 02/05/2010 N 03-03-05/18: if a travel document issued on a strict reporting form is lost, it can be replaced by a duplicate, a copy of the ticket remaining at the disposal of the transport organization , or a certificate from the transport organization. The certificate must indicate the following details:

Last name, first name, patronymic of the individual who carried out the trip;

His route;

Ticket price;

Travel date.

E-ticket. To go on a business trip to a foreign country, an employee can purchase a railway or air ticket issued in a non-documentary form. In this case, as supporting documents, you can use a printout of an electronic document (air ticket) on paper and a boarding pass (Letter of the Ministry of Finance of Russia dated September 8, 2006 N 03-03-04/1/660).

To confirm the costs of paying for an electronic ticket, the employee must submit one of the following documents:

Cash register receipt;

Slip, check of electronic terminals when conducting transactions using a bank card held by an employee. In this case, you will additionally need confirmation from the bank in which the employee has opened a card account about the transaction carried out to pay for the electronic air ticket;

Another document evidencing payment for transportation, drawn up on an approved strict reporting form (Letters of the Ministry of Finance of Russia dated 05.02.2010 N 03-03-05/18, dated 22.03.2010 N 03-03-06/1/168, dated 10.02. 2010 N 03-03-06/1/59, dated 02/05/2010 N 03-03-07/4, dated 01/18/2010 N 03-03-07/2).

Travel by taxi. An organization may include in its expenses the cost of taxi travel for employees (provided that the expenses are documented and economically justified):

To the airport when sent on a business trip outside the territory of the Russian Federation (Letters of the Ministry of Finance of Russia dated May 22, 2007 N 03-03-06/2/82, Federal Tax Service for Moscow dated December 19, 2007 N 28-11/121388);

To the place of business trip and back (Letter of the Ministry of Finance of Russia dated May 12, 2008 N 03-03-06/2/47).

On business trips abroad, employees often use taxis to get around the city. Can such expenses be taken into account when calculating income tax?

According to experts from the Ministry of Finance, reducing the tax base by the amount of expenses for travel by taxi for a posted employee is possible only if they are documented and economically justified. The responsibility for checking the economic justification of expenses incurred by the taxpayer is assigned to the tax authorities (Letter dated July 31, 2009 N 03-03-06/1/505).

Therefore, it is advisable for the employer to provide for the possibility of paying for taxi services in the local regulations of the organization (for example, in the regulations on business trips).

Expenses for renting residential premises are fully taken into account when calculating income tax on the basis of documents from hotels (clause 12, clause 1, article 264 of the Tax Code of the Russian Federation). An employee can confirm living expenses with a hotel account, a cash receipt and checks issued for transactions using plastic cards (Letter of the Ministry of Finance of Russia dated 02/16/2009 N 03-03-05/23).

If living expenses are not confirmed by primary documents, then they are not taken into account when calculating income tax (Article 252 of the Tax Code of the Russian Federation). The organization compensates these costs to the employee from net profit. Experts from the Ministry of Finance came to this conclusion in Letter dated 04/28/2010 N 03-03-06/4/51.

The costs of processing and issuing visas are taken into account as part of travel expenses, but only if the business trip takes place. If, due to the prevailing circumstances, the employee did not go on a business trip, the costs of processing and issuing single, three-entry and annual visas, according to the Ministry of Finance, cannot be taken into account as expenses for profit tax purposes (Letter dated May 6, 2006 N 03-03-04 /2/134).

If the foreign business trip did not take place. Let's assume that the foreign business trip did not take place and the employee of the organization returned the ticket to the box office. When refunding the cost of the ticket, the transport company retains part of the money. According to officials, the withheld amounts of an organization can be included in non-operating expenses when calculating income tax as sanctions for violation of contractual obligations (Letter of the Ministry of Finance of Russia dated September 25, 2009 N 03-03-06/1/616).

Arbitration courts take a similar position. True, unlike officials, they believe that unrefunded amounts of the organization can be included in travel expenses on the basis of paragraphs. 12 clause 1 art. 264 of the Tax Code of the Russian Federation (Resolution of the Federal Antimonopoly Service NWO dated 07/09/2009 N A21-6746/2008).

Other expenses. An organization can use the services of specialized institutions, including travel companies, for booking and placing its employees in hotels on the basis of an agreement for the provision of a range of services (business trips, events). An organization can take into account the costs of paying for the services of specialized institutions when calculating income tax on the basis of an invoice and a certificate of completion of work, which deciphers the cost of each service. This is stated in the Letter of the Ministry of Finance of Russia dated May 12, 2008 N 03-03-06/2/47.

Business trips and personal income tax

Travel expenses, confirmed by documents, are not included in the tax base when calculating personal income tax (clause 3 of Article 217 of the Tax Code of the Russian Federation).

Reimbursement by the organization of such expenses is a compensation payment. The criterion for classifying payments as compensation is their intended purpose (Resolution of the Federal Antimonopoly Service of the North-West District dated 01/09/2004 N A56-14042/03). That is, an employer can compensate an employee without withholding personal income tax for expenses that did not bring economic benefit to the latter.

An exception to this rule is per diem. Personal income tax is withheld only from daily allowance amounts that exceed the norms established by clause 3 of Art. 217 Tax Code of the Russian Federation.

According to this norm, amounts of no more than 700 rubles are non-taxable. for each day of a business trip within the territory of the Russian Federation and 2500 rubles. - for each day of a business trip abroad (Letter of the Ministry of Finance of Russia dated 02/06/2009 N 03-03-06/1/41).

The actual amount of daily allowance paid to an employee when he is sent on a business trip may exceed the amount of daily allowance exempt from personal income tax (Letter of the Ministry of Finance of Russia dated October 29, 2009 N 03-04-06-01/274).

At the same time, the amount of daily allowance paid in excess of the specified amounts is subject to personal income tax (Letter of the Ministry of Finance of Russia dated April 15, 2009 N 03-04-06-01/97).

In addition, from the amount of compensation for expenses for living on a business trip abroad, not supported by documents and exceeding 2,500 rubles. for each day of a business trip abroad, the employer must withhold personal income tax from the taxpayer (paragraph 10, paragraph 3, article 217 of the Tax Code of the Russian Federation).

As a rule, when traveling outside the territory of the Russian Federation, daily allowances are issued to employees in foreign currency. To calculate personal income tax, the amount of daily allowance in foreign currency must be converted into rubles at the rate of the Central Bank of the Russian Federation on the date of payment (Letter of the Ministry of Finance of Russia dated 01.02.2008 N 03-04-06-01/27).

The Letter of the Ministry of Finance of Russia dated October 6, 2009 N 03-04-06-01/256 states: when filling out a certificate of income for an individual in Form N 2-NDFL, the amount of daily allowance exceeding the established amounts should be reflected in section. 3 according to income code 4800 “Other income” in accordance with the reference book “Income Codes” given in the Appendix to the Order of the Federal Tax Service of Russia dated October 13, 2006 N SAE-3-04/706@.

Example. Oryol Souvenir LLC has approved a regulation on business trips, according to which:

1) daily allowance for business trips within the territory:

Russia - 1000 rubles;

Germany - 55 euros;

Austria - 60 euros;

2) the amount of expenses for renting residential premises on the territory:

Russia - 1500 rubles;

Germany - 200 euros;

Austria - 130 euros.

An employee of the organization goes on a business trip on March 26, on March 27 he must cross the German border, on March 29 - the Austrian border, on March 30 - return to Russia, on March 31 - come to Oryol.

March 20, 2010 Ivanov A.A. received 1,500 euros and 9,200 rubles for a business trip to the European Union.

On April 3, 2010, the employee’s advance report was approved, the amount of expenses for which was 1,420 euros and 10,000 rubles.

On the same day, the employee handed over 80 euros to the cashier and received an overexpenditure on the ruble advance in the amount of 800 rubles.

The exchange rate of the Central Bank of the Russian Federation was:

The daily allowance for business trips within the territory is:

Russia - 1000 rubles;

Germany - 2190.96 rubles. (55 euros x 39.8357 rubles/euro);

Austria - 2390.14 rubles (60 euros x 39.8357 rubles/euro).

Thus, the organization pays daily allowances in excess of the norms not subject to personal income tax only for business trips within the territory of Russia. The amount of daily allowance within the norm is 2100 rubles. (700 rubles x 3 days), and the excess amount subject to personal income tax is 900 rubles. ((1000 - 700) rub. x 3 days). It must be included in the employee’s taxable income and indicated on the individual’s individual card (Form N 1-NDFL).

The following entry was made in the accounting records of Orlovsky Souvenir LLC:

Debit 70 Credit 68, subaccount “Personal Income Tax Payments” - 127 rubles. (900 rub. x 13%) - personal income tax is withheld from excess daily allowance.

Travel expenses. Quite often, business travelers use the airport’s VIP lounge services. The hall for officials and delegations is organized at checkpoints across the State Border of the Russian Federation within railway stations, sea and river ports, airports open for international traffic (clause 1 of the Regulations on the halls for officials and delegations, approved by Decree of the Government of the Russian Federation of September 19, 1996 N 1116). Payment for use of the officials' lounge is made in cash directly in the VIP lounge.

According to experts from the main financial department, payment for such services is not mandatory. This means that such payments do not apply to travel expenses. Therefore, when sending an employee on a business trip, the organization’s expenses for paying for the services of the hall of official delegations should be considered as income subject to personal income tax (Letters dated December 28, 2006 N 03-05-01-04/346, dated September 6, 2007 N 03-05-06 -01/99).

The arbitration judges believe that payment for the services of the VIP room is a compensation payment to reimburse the employee’s expenses caused by the need to perform labor functions outside the place of permanent work. Consequently, these payments are not subject to personal income tax (Resolution of the Federal Antimonopoly Service VSO dated 04.03.2008 N A33-12597/07-F02-598/08).

The same opinion is shared by the FAS MO (Resolution of May 25, 2009 N KA-A40/4142-09 in case N A40-28575/08-129-83), FAS PO (Resolution of April 24, 2007 in case N A55-4391/2006 -10).

Travel by taxi. Amounts paid by an organization for an employee's taxi travel to the airport or train station at the places of departure, destination or transfers are among the compensation payments associated with the taxpayer's performance of labor duties and are not subject to personal income tax (Letter of the Ministry of Finance of Russia dated 06/05/2006 N 03-05-01 -04/148).

Amounts of compensation to employees for the cost of taxi travel from the hotel to the place of work due to the lack of public transport are not subject to personal income tax, but only if they are of a production nature, documented and determined by a collective agreement or other regulatory act (Letter of the Federal Tax Service for the city). Moscow dated December 24, 2009 N 20-20/3/3535).

The amount of expenses of a posted employee for taxi travel to the destination and back is not subject to personal income tax (Letter of the Federal Tax Service for Moscow dated December 19, 2007 N 28-11/121388.1).

As for taxi trips around the city at the place of business trip, compensation for such expenses is included in the employee’s income and is subject to personal income tax (Letter of the Federal Tax Service for Moscow dated July 14, 2006 N 28-11/62271).

Living expenses. Sometimes an employee of an organization, upon returning from a business trip, submits a hotel bill for reporting, in which the cost of breakfast is indicated as a separate line. The question arises: is it necessary to withhold personal income tax in the case when an organization compensates an employee for travel expenses, taking into account the cost of food in a hotel?

According to experts from the Ministry of Finance, payment for food, the cost of which is included in the cost of hotel accommodation, is not reimbursement for the cost of renting accommodation. Therefore, the organization must withhold personal income tax from the cost of breakfasts (Letter dated October 14, 2009 N 03-04-06-01/263).

In addition, since the specified payment does not apply to the compensation provided for in paragraphs. 2 p. 1 art. 9 of Federal Law N 212-FZ, the employer must charge insurance contributions to extra-budgetary funds from the cost of food.

If an organization compensates an employee for living or travel expenses without supporting documents, then it is obliged to withhold personal income tax from these amounts (Article 210 of the Tax Code of the Russian Federation).

One day business trip. The organization can compensate employees sent on a one-day business trip for food expenses. The employer must withhold personal income tax from this amount (Letter of the Federal Tax Service for Moscow dated May 7, 2009 N 20-15/3/045313@).

Please note that if the business trip does not take place, the costs of paying for visa services are not taken into account when calculating income tax. At the same time, such expenses are not included in the employee’s taxable income (Letter of the Ministry of Finance of Russia dated May 6, 2006 N 03-03-04/2/134).

Insurance contributions to extra-budgetary funds

Since January 1, 2010, instead of the unified social tax, organizations pay insurance contributions to extra-budgetary funds on the basis of Federal Law N 212-FZ.

The object of taxation of insurance premiums is payments to employees under employment contracts (Clause 1, Article 7 of Federal Law No. 212-FZ).

In this case, insurance premiums are not subject to payments listed in Art. 9 of this Law. In particular, compensation payments provided for by current legislation related to the performance of labor duties by an individual are classified as non-taxable (clause 2, clause 1, article 9 of Federal Law No. 212-FZ).

When paying for travel expenses, provided they are documented (Clause 2, Article 9 of Federal Law No. 212-FZ), the following are not subject to insurance contributions:

Daily allowance;

Travel expenses to and from your destination;

Airport service charges;

Commission fees;

Travel expenses to the airport or train station at places of departure, destination or transfers;

Baggage costs;

Expenses for renting residential premises;

Expenses for payment of communication services;

Fees for issuing (receiving) visas;

Costs of exchanging cash or a bank check for cash in foreign currency.

If the employee has not provided documents confirming payment of expenses for renting a living space, then the amounts of such expenses are exempt from insurance premiums within the limits established in accordance with the legislation of the Russian Federation.

Contributions from industrial accidents and occupational diseases

Contributions for accidents at work and occupational diseases are calculated on the income of employees. An exception is the payments listed in the List of payments for which insurance contributions to the Social Insurance Fund of the Russian Federation are not charged, approved by Decree of the Government of the Russian Federation of July 7, 1999 N 765 (hereinafter referred to as the List of Payments).

According to clause 10 of the List of Payments, contributions are not accrued on amounts paid in the form of reimbursement and compensation within the limits established by the legislation of the Russian Federation:

Daily allowance within the limits established by law;

Payment of housing rental costs;

Compensation for the cost of tickets;

Reimbursement of other expenses related to the employee’s performance of work duties.

As is known, from January 1, 2009, the daily allowance norm established by law is 100 rubles. (Resolution of the Government of the Russian Federation dated 02/08/2002 N 93), canceled on the basis of Decree of the Government of the Russian Federation dated 29/12/2008 N 1043.

Therefore, insurance premiums for insurance against industrial accidents and occupational diseases should only be calculated for daily allowance amounts that exceed the daily allowance established by a collective agreement or local regulations. This is stated in the Letter of the FSS of the Russian Federation dated March 18, 2009 N 02-18/07-2165.

If an organization pays daily allowances to posted employees in the amount established by a collective agreement or local regulations, insurance premiums for insurance against industrial accidents and occupational diseases should not be charged.

Value added tax

VAT deduction is possible only if goods, works or services were purchased on the territory of the Russian Federation (clause 2 of Article 171 of the Tax Code of the Russian Federation). If the point of departure or destination is located outside the territory of the Russian Federation, services for the transportation of passengers and baggage, issued on the basis of unified international transportation documents, are subject to VAT at a rate of 0% (clause 4, clause 1, article 164 of the Tax Code of the Russian Federation).

Consequently, VAT is not included in the cost of a railway or air ticket to the place of a business trip to foreign countries and back.

If travel documents purchased in CIS countries indicate the VAT amount as a separate line, it cannot be claimed as a tax deduction.

The fact is that, as a general rule, the place of sale of work (services) is the place of activity of the organization or individual entrepreneur who performs the work (provides services). The cases listed in paragraphs. 1 - 4 p. 1 tbsp. 148 of the Tax Code of the Russian Federation is an exception to this rule. In these situations, the services are considered to be provided in Russia.

There are no exceptions for rail transport. Consequently, in such cases, the place of provision of the service is the territory of the state in which the carrier operates.

Therefore, if a railway or air ticket is purchased in another state, it turns out that the services were provided by the carrier outside the Russian Federation. This means that the “input” VAT allocated in travel documents cannot be claimed as a tax deduction.

Is it legal to include in labor costs on the basis of clause 6 of Art. 255 of the Tax Code of the Russian Federation, the amount of average earnings retained by an employee for the period of his business trip of a non-production nature (for example, sports competitions)? Is this payment subject to unified social tax?

According to Art. 167 of the Labor Code of the Russian Federation, when an employee is sent on a business trip, his average earnings are retained. A business trip is a trip by an employee by order of the employer for a certain period of time to fulfill an official assignment outside the place of permanent work (Article 166 of the Labor Code of the Russian Federation).

Labor legislation does not define the term “official assignment” and does not contain criteria for classifying certain orders and instructions of the employer as official assignments.

However, according to Art. 60 of the Labor Code of the Russian Federation, the employer does not have the right to require the employee to perform work not provided for in the employment contract. Consequently, an official assignment cannot go beyond the employee’s duties in connection with the position, specialty or profession (job function) specified in the employment contract. Since a business trip in all cases has a purpose known in advance to the parties to the employment contract, the official assignment must be a specific and specific task of the employer for the employee to perform the duties included in his job function.

It follows from the question that the employee, whose work function is in no way related to sports, was sent by the employer to sports competitions taking place in another locality. Such a trip by an employee is not a business trip, and therefore the guarantees established by Art. 167 Labor Code of the Russian Federation. Issues of payment for such a “non-production business trip” are resolved by the employer independently.

At the same time, in accordance with paragraph 6 of Art. 255 of the Tax Code of the Russian Federation, income tax expenses include the amount of average earnings accrued to an employee, retained for the duration of his performance of state or public duties and in other cases provided for by labor legislation. Since the employee’s trip is not a business trip, then the amount of accrued average earnings cannot be attributed to income tax expenses.

Any expenses of an organization for non-production business trips (including expenses for travel of employees to another locality and back and accommodation there, for payment of daily allowances) cannot be classified as income tax expenses, since they do not meet the criteria established by paragraph 1 of Art. . 252 of the Tax Code of the Russian Federation (not aimed at generating income). Such costs are not taken into account for profit tax purposes (clause 49, article 270 of the Tax Code of the Russian Federation).

According to paragraph 3 of Art. 236 of the Tax Code of the Russian Federation, payments and remuneration in favor of employees (regardless of the form in which they are made) are not recognized as subject to taxation by the unified social tax (UST), if for taxpayer organizations such payments are not classified as expenses that reduce the tax base for income tax organizations in the current reporting (tax) period. Thus, expenses for non-production business trips, including the amount of average earnings, cannot be subject to UST.