Reimbursement of expenses for accommodation without documents

Compensation for accommodation on a business trip without documents

— 1. If, in the absence of any documents confirming payment for housing, the employer decided to reimburse the employee for expenses, then it will not be possible to take these expenses into account for profit tax purposes. Even if the obligation to reimburse such costs and compensation standards are established by labor or collective agreements. After all, one of the main requirements for expenses - the availability of documentary evidence - is not met in this case.

The amount of such compensation is not subject to personal income tax up to 700 rubles. for each day you are on a business trip in the Russian Federation. But you will have to pay insurance premiums for the entire amount of compensation.

2. If you compensate an employee who uses a personal phone for business purposes for the costs of cellular communications, then the amount of compensation can be taken into account as part of tax expenses as payment for communication services. The economic justification for the costs of paying such compensation is confirmed by:

— a job description that states that when performing certain job duties, the employee uses cellular communications;

— an employment contract or other written agreement with the employee, which sets out the amount and procedure for payment of compensation;

— a copy of the employee’s contract with the telecom operator, confirming that the telephone number used for official purposes is registered with the employee;

— a copy of the telecom operator’s invoice.

To confirm the production nature of the negotiations, during the inspection they may also require a detailed report issued in the name of the employee. And it is possible that in its absence, you will have to prove the legality of accounting for expenses in court. There are also decisions in favor of companies.

Please note that such compensation will not be subject to personal income tax and insurance premiums.

Accommodation without supporting documents

If there are no papers that can confirm all the expenses for renting housing at the place of business trip, this does not mean that the employee does not receive compensation, since now, in 2021, very often everything is decided in favor of this employee.

And so it is clear that when leaving, an individual must have somewhere to live, and the organization for which he worked is simply obliged to give him at least some part of the funds to cover such expenses. It happens that these funds can be written off from an advance already issued. The organization itself allocates the amount, and its value will still be less than the actual cost of the employee.

Important! If possible, you can request the average price for renting housing from a real estate agency and proceed from this average price in all other proceedings.

What is it for? In court proceedings without documents, guided only by words (if it comes to this), the judge will not understand, and the case will come to nothing.

Travel allowances , of course, will be paid, but with these third-party costs for housing, without documents, it will not be possible to expect anything more.

Accommodation expenses on a business trip – you can’t do without documents

Accommodation expenses on a business trip are one of the significant components of the costs of employee business trips. In addition to paying for travel to the business trip, the company also pays for hotel accommodation. Accounting for expenses for the purpose of calculating income tax is carried out on the basis of primary documents, just like accounting. What documents can a business traveler confirm that he used the hotel’s services and paid for them?

Accounting documents

Hotels usually issue guests an invoice for services. But not every account is suitable for confirmation. Many hotels still continue to use the outdated form of the strict reporting form “Account” (Form No. 3-G). Previously, indeed, he confirmed both hotel accommodation and payment for it. Now this form is not used and the organization to which the employee brought such a document cannot take into account the cost of accommodation on a business trip when calculating the amount of income tax. The Ministry of Finance has repeatedly confirmed this position, directly indicating this in its letters (No. 03-01-15/8-400 dated 08/07/2009 and No. 03-03-06/1/556 dated 08/18/2010).

Employees of the Ministry of Finance write that, as stated in paragraph 3 of the Regulations approved by Resolution No. 359, an organization can independently develop a strict reporting form and the hotel can use such forms for issuance to clients. If such a document contains all the required details, then the expenses indicated there can be taken into account when calculating income tax. Hotels that use cash registers will issue a cash receipt as proof of payment. When paying for hotel services with a bank card, the posted employee must also be given either a strict reporting form or a check. The card account statement will not be enough to record the amount as expenses. The Ministry of Finance wrote about this in letter No. 03-03-06/1/666 dated October 16, 2009.

On the application of the VAT deduction, employees of the Russian Ministry of Finance wrote letters No. 03-07-11/638 dated December 21, 2007 and No. 03-07-11/323 dated December 23, 2009. In these letters they clearly state that the VAT amount should be indicated as a separate line in the hotel invoice, drawn up on a strict reporting form in accordance with all the rules. In this case, the organization can safely accept the allocated VAT for deduction.

Extra comfort

Often executive employees of companies stay in luxury or junior suites, the so-called superior rooms. Often such cases attract the attention of tax officials. But if such a possibility is provided for in management’s employment contracts, then there should be no claims from the tax authorities. You can also write this down in the collective agreement with employees, providing increased comfort for management.

Almost all hotels provide meals to guests. Whether it's a restaurant, a cafe, or breakfast included in the bill, the organization faces the question of whether to include food costs in the cost of accommodation on a business trip. Here you need to carefully analyze the submitted documents. Daily allowances are provided to business travelers to pay for food. Therefore, if the hotel has highlighted the cost of food in the bill as a separate line, the company will not be able to take it into account in the amount of living expenses and will have to pay personal income tax on it (letter of the Ministry of Finance of the Russian Federation No. 03-04-06-01/263 dated October 14, 2009).

The letter from specialists from the Ministry of Health and Social Development of Russia (No. 2538-19 dated 08/06/2010) gives an answer to a similar topic - are the cost of hotel services subject to insurance premiums if the price list includes the cost of breakfast in the room price? Officials say that in such a situation, contributions are not assessed. In this case, breakfast is usually not mentioned in the bill at all, and if it is indicated, then without highlighting its cost. Apparently, if you had to pay for breakfast separately, the opinion of experts would be different.

If there is no documentary evidence

The same letter provides an explanation of another issue - the imposition of insurance premiums on the costs of renting accommodation on a business trip. If expenses are not documented, they are subject to insurance premiums.

What about other taxes if an employee, reporting on a business trip, did not confirm payment for accommodation with documents? But such situations are not uncommon, especially in large organizations. For example, a posted worker lost his hotel account or stayed with relatives while on a business trip.

When calculating income tax in such situations, the usual rule applies - there is no document confirming that the posted employee lived in a hotel, and there is no expense for income tax. This means that the company will not be able to reduce the income tax by the amount of payment for accommodation, even if it paid the employee this amount according to the advance report.

But regarding the accrual and payment of personal income tax on unconfirmed expenses, there is a very specific answer in the Tax Code of the Russian Federation (clause 3, article 217). If the organization has not submitted documents confirming payment of housing rental costs, the amount of such payment is not subject to personal income tax, but in the amount of no more than 700 rubles for each day of a business trip in Russia and no more than 2,500 rubles for each day of a business trip abroad.

Reporting documents for hotel stays

After a business trip, the employee is required to confirm the costs of renting housing. Let's see what reporting documents are required for hotel stays and how they should be prepared.

An employee’s activities may involve the need for a business trip to another locality, where he will need to work and live for a certain period of time. In accordance with Resolution No. 749 “On the specifics of sending employees on business trips,” the employee is given money in advance, for which, of course, he will subsequently have to account for it. It is for this purpose that reporting documents for hotel accommodation will be required to confirm the validity of travel expenses, in this case to pay for rent: a hotel room, other rented premises.

Lack of documents for hotel accommodation

Documentation

We sorted out the rental of housing, but what happens if the person who lived in a hotel on a business trip does not bring any documents: no check, no receipt, etc.?
Of course, if the documents were accidentally lost, you can easily request a certificate or any other document that confirms the fact of residence by calling the hotel.

There is one thing that is worth paying attention to - the certificate from the hotel must describe in detail what services the hotel provided, etc., but the company that sent the employee must provide documents that will establish how long the employee was on site, and exactly what hotel he was in.

Legislative regulation

Article 168 of the Labor Code of the Russian Federation stipulates that a posted worker has the right to reimbursement of housing rental expenses. The procedure and amount of compensation are established by the collective agreement at the enterprise or other local regulations. The resolution does not provide any explanations on this matter.

Thus, the legislator gives the organization’s administration the opportunity to independently resolve the issue of what documents the employee must provide in support of expenses incurred. It should be taken into account that, based on these documents, the company will have to report to the tax office for income tax and confirm the business nature of the expenses (the organization can take into account business trip expenses when calculating income tax).

Payment for accommodation on a business trip in a budget organization is made in accordance with government regulations, since in this case the activities of the institution are financed from the federal budget. As a rule, certain cost limits are set for hotels (no more than 2000-3500 rubles), since budgetary organizations save money and keep strict records of costs.

The decree on business trips also states that if an employee has the opportunity to return daily from work in another locality to his place of permanent residence, expenses for hotels and housing are not reimbursed. This issue is resolved in each case individually in advance in agreement with the manager. Payment for hotel accommodation on a business trip by an employee must be made very carefully, since these expenses will have to be accounted for, this must be remembered.

What documents must the employee provide?

Reporting documents for business travelers to pay for accommodation:

hotel bill. A receipt for payment for services must be provided; it is this document that confirms the receipt of funds to the cash desk or account. The invoice must include the full details of the hotel, the surname, first name and patronymic of the resident, the cost of the room, the time of check-in and check-out. A stamp and signature on this form are required. Additional services provided by the hotel may also be paid for, except for the costs of service in a restaurant or bar, delivery to the room, use of wellness facilities and similar expenses that the manager is unlikely to recognize as necessary unless agreed upon in advance. So, a business traveler can buy expensive products from the minibar, for example, but only at his own expense;
apartment rental agreement, service provision certificate and receipt;
in the case of providing a service apartment, as a rule, the funds are transferred by the employer in non-cash form.

Payment for a hotel on a business trip can be made in cash or non-cash; it is better to agree on the method of payment and additional expenses in advance with the manager to ensure the availability of proper evidence. Reporting documents for daily living in an apartment are acceptable, for example, if a citizen has changed his place of residence.

Accommodation on a business trip without supporting documents

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Payment for accommodation on a business trip without supporting documents

We are talking about living without supporting documents.

Re: Reimbursement to an accountable person for living without documents

Payment for accommodation on a business trip in 2021

Sending an employee on a business trip is the employer’s decision. It is related to the current need or the employee undergoing training.

Sending an employee on a trip imposes a number of responsibilities on the employer. He must maintain his salary for this period, reimburse travel expenses and pay daily maintenance. In addition, the employee has the right to compensation for losses incurred for the hotel.

Payment for hotel accommodation on a business trip

There are certain rules by which reimbursement for business travel accommodations is made. It should be noted that the law establishes the basic rule according to which such losses must be compensated at the expense of the employer. And in developing this situation, each organization has the right to adopt its own internal regulations.

The basic rules for reimbursement of housing expenses can be presented as follows:

an order for direction on a business trip is required. In a budgetary institution, such orders are issued in all cases. This is a necessary condition that confirms that the employee acts in the interests of the employer;
Costs are covered on the basis of supporting documents. This means that the employee is obliged to provide management with payment certificates from the hotel. In a government agency, such certificates are the main document for reimbursement of expenses;
in some cases, institutions set limits for reimbursement. Such rules are most typical for government agencies. This is done in order to save budget funds. For example, a budget organization may set a maximum reimbursement amount of 1,500 rubles or more. In general, institutions try to set the limit as low as possible for employees.

It is necessary to indicate that government agencies cannot refuse to pay an employee for accommodation on a business trip. If there is an order and supporting documents are provided, organizations, including budget ones, are obliged to compensate for these costs.

Payment for accommodation on a business trip without supporting documents

This option is only possible with the consent of management. Reimbursement for a hotel without supporting documents is permitted subject to appropriate agreement with the employer.

It should be noted that this option is not possible in budgetary organizations. The accounting department of a budget organization simply will not have grounds for reimbursement of costs without documents confirming payment. Such a transfer will not be possible.

Only commercial companies have this opportunity. In this case, the employee is given cash for the entire period in a certain amount. As a rule, the employee must provide a printout from any hotel booking service. If management is satisfied with the cost of living, the employee will receive compensation in the specified amount.

Accommodation on a business trip - what KOGSU code is used to pay travel allowances?

These expenses should be compensated according to code 112, subarticle 212 of KOSGU. This option is correct and complies with the law and government regulations.

This coding is necessary for accounting workers. It will not violate the provisions of the accounting law. Accordingly, the accountant will be right and will not be held liable for incorrect payment.

Reporting documents and payment for hotel accommodation

Update: November 15, 2021

Each employee sent by the employer on a business trip is obliged, upon returning from it, to report to the employer about the results of the business trip and the expenses incurred during the business trip, including providing reporting documents for accommodation in a hotel or other residential premises. The absence of reporting documents or their execution in violation of the established procedure may lead to the impossibility of confirming expenses (in full or in part), and therefore a possible refusal to reimburse these expenses by the employer. You will learn how these documents should be drawn up in this article.

Payment for accommodation on a business trip in a budget organization 2018

Payment for accommodation on a business trip in a budget organization is made according to three main options:

if the issue of accommodation is agreed upon in advance and a specific hotel is known, the employee can receive the money in hand on account. This will be a certain amount needed to pay for the hotel;
Often employees pay themselves during their stay. After which they provide documents to the accounting department and receive appropriate compensation;
Direct payment for the hotel from the employer’s funds is also possible. Thus, housing will be paid for for the entire period of time spent on a business trip initially.

Payment for accommodation on a business trip in a budget organization

The most common question related to paying for accommodation for an employee of a budgetary institution on a business trip is the question of which KOSGU code should the employee’s living expenses be attributed to. In accordance with Section V of the Instructions on the procedure for applying the budget classification of the Russian Federation, approved. By order of the Ministry of Finance of Russia dated July 1, 2013 N 65n, payment for hotel accommodation on a business trip falls under subarticle 212 “Other payments”.

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Business trip without documents

Anything can happen to a posted worker on the road. For example, he may lose documents confirming travel and accommodation. How, in this case, can you compensate for his expenses and not end up on taxes?

How to confirm travel?

Expenses of a posted employee must be supported by supporting documents. The only exception to this rule is per diem. They are paid for each day you are on a business trip, and their total amount is recorded only in the advance report. No reporting documents on spent daily allowances need to be attached to the advance report.

Another thing is travel costs. They are confirmed by air or train tickets. But what to do if an employee has lost his tickets? He can write a statement that the tickets are lost and ask for reimbursement of expenses incurred. But paying such compensation will have certain tax consequences for both the enterprise and the employee.

First of all, we note that it will most likely not be possible to compensate the entire amount of travel expenses incurred by the employee. The fact is that, according to paragraph 19 of the instructions 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. ", payment for travel in the absence of supporting documents is carried out at the minimum cost (hereinafter referred to as instruction No. 62).

In other words, if an employee loses his tickets, the head of the company has the right to decide to reimburse expenses at the cost of the cheapest transportation to the place of business trip and back.

Thus, the basis for reimbursement of travel costs will be an application from a posted worker with a manager’s visa and an indication of the amount of compensation determined at the minimum cost, which must be confirmed by a certificate from the transport service.

The amount of compensation paid upon application cannot be accepted in tax accounting. And all because there is no primary document - therefore, there is no documentary evidence. And it is the main condition for accounting for expenses when calculating income tax (clause 1 of Article 252 of the Tax Code of the Russian Federation).

There is no need to accrue unified social tax and insurance contributions to the Pension Fund on the amount of compensation. After all, unified social tax is not subject to payments that do not reduce the taxable profit of the organization (clause 3 of article 236 of the Tax Code of the Russian Federation). Insurance contributions to the Pension Fund are calculated on the same payments as the Unified Social Tax. This is established by paragraph 2 of Article 10 of the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation”.

According to Article 217 of the Tax Code, personal income tax is not withheld from compensation to an employee for travel expenses actually incurred and documented. Thus, travel costs that are not supported by documents are subject to inclusion in the employee’s taxable income.

So, the conclusion follows that the employee’s application with a request to pay travel expenses, as well as a positive resolution or order from the manager to reimburse them, is not enough to ensure that compensation is not included in the employee’s income and is taken into account in tax expenses.

You can fully reimburse an employee for his expenses and avoid paying extra taxes, for example, by requesting duplicate tickets and a certificate confirming the fact of their purchase at the ticket office of a station or airport. Issuing such documents is not uncommon for them.

Where were you, where did you live?

Along with the ticket, the employee can also pay a bill for hotel accommodation.

Previously, before January 1, 2003, if a posted worker did not present documents confirming the rental of residential premises for payment, he was paid compensation at the rate of 12 rubles per day. This standard was established by order of the Ministry of Finance of Russia dated July 6, 2001 No. 49n. But with the release of Decree of the Government of the Russian Federation of October 2, 2002 No. 729, this document lost force.

There is another regulatory act that deals with the amount of payment to business travelers for accommodation in the event of a loss of a hotel bill - instruction No. 62. But the amounts indicated in it are ridiculously small.

At the same time, according to labor legislation, the employer is obliged to reimburse the employee for expenses associated with a business trip. At the same time, Article 168 of the code states that the procedure and amount of reimbursement of costs are determined by the collective agreement. Consequently, the company can establish the conditions for payment of compensation for expenses that are not supported by documents independently; the main thing is not to forget to write all this down in the contract.

Regardless of the amount you pay the employee as compensation, it still cannot be taken into account when calculating income tax. Again, the rule of documentary evidence applies (clause 1 of Article 252 of the Tax Code of the Russian Federation). This means that it will not be included in the tax base under the Unified Social Tax. As for personal income tax, the situation here is the same as in the case of compensation for travel costs.

There is an option in which all the requirements of regulatory documents will be met and the employee will not lose anything. To do this you need to do the following.

Firstly, the cost of lost tickets and accommodation bills can be compensated at a minimum, as required by Instruction on Business Travel No. 62. Withhold personal income tax from payments.

Secondly, determine the monetary “loss” of the employee. This includes an additional payment up to the actual amount of expenses and the amount of personal income tax withheld from compensation.

And finally, thirdly, pay the employee a bonus for professional success. Its amount should be equal to the amount of the surcharge plus the withheld personal income tax plus 13 percent (the tax that will be withheld from the premium). In this case, the employee will be compensated for the actual amount of costs.

Prove that you lived

However, the presence of documents confirming residence is by no means a panacea for the claims of tax inspectors. The fact is that in order to confirm the costs of renting residential premises and paying for reservations, the employee must present an invoice in Form No. 3-g, approved by Order of the Ministry of Finance of Russia dated December 13, 1993 No. 121. This is a strict reporting document that replaces the use of cash registers (Law dated May 22, 2003 No. 54-FZ). But sometimes in hotels, as confirmation of payment, they issue a cash receipt order, a receipt, or a document completely unknown to accounting science. Contrary to popular belief among inspectors, even in this case, the cost of renting housing can be taken into account as part of the costs. The fact is that the Tax Code of the Russian Federation does not specify which documents must be used to confirm travel expenses. Therefore, the inspection must accept any document drawn up in accordance with accounting rules.

This is confirmed by the established arbitration practice (resolution of the Federal Antimonopoly Service of the North-Western District dated February 16, 2004 in case No. A56-14779/03).

In fact, during a business trip, an employee can live not only in a hotel, but also in other residential premises.

In this case, the cost of renting housing can be confirmed by a document drawn up in any form (resolution of the Federal Antimonopoly Service of the North-Western District of June 4, 2003 in case No. A56-26589/02). It is only important that it contains the name of the organization, cost of living, date and signature.

But it is still better if the costs of renting housing are confirmed by strict reporting forms. The fact is that on their basis, you can without question deduct VAT, which is included in the cost of hotel services.

R. Yaroshenko, tax lawyer

Source of material -

Payment for accommodation on a business trip without documents in 2019

Material provided by the magazine /

R. Yaroshenko, tax lawyer

How to confirm travel?

First of all, we note that it will most likely not be possible to compensate the entire amount of travel expenses incurred by the employee. The fact is that, according to paragraph 19 of the instruction of the Ministry of Finance of the USSR, the State Committee for Labor of the USSR and the All-Russian Central Council of Trade Unions dated April 7, 1988 No. 62 “On business trips...”, payment for travel in the absence of supporting documents is carried out at the minimum cost (hereinafter referred to as instruction No. 62).

A simple solution

Where were you, where did you live?

Along with the ticket, the employee can also pay a bill for hotel accommodation.

Universal option

There is an option in which all the requirements of regulatory documents will be met and the employee will not lose anything. To do this you need to do the following.

Firstly, the cost of lost tickets and accommodation bills can be compensated at a minimum, as required by Instruction on Business Travel No. 62. Withhold personal income tax from payments.

Secondly, determine the monetary “loss” of the employee. This includes an additional payment up to the actual amount of expenses and the amount of personal income tax withheld from compensation.

Travel expenses 2021: controversial and risky

Every accountant knows how important it is to correctly arrange a business trip, fill out all travel documents, and check the correctness of accounting for travel expenses for tax purposes. Recommendations will help you, as well as a selection of letters from regulatory authorities on the topic of business trips.

Webinars for accountants at Kontur.School: changes in legislation, features of accounting and tax accounting, reporting, salaries and personnel, cash transactions.

The list of travel expenses that are accepted as expenses for income tax purposes in 2021 is specified, but it is not closed (clause 12, clause 1, article 264 of the Tax Code of the Russian Federation). Let's look at the most “popular”.

Travel expenses to and from the business trip

are taken into account in the amount established in the collective agreement or local regulations (including payment for air tickets at the business class fare; travel in luxury cars with paid servicing)
The full cost of travel tickets is taken into account, including travel costs, service fees, fees for the use of bedding, etc.

Confirmation of electronic passenger air ticket :

route/receipt of an electronic document (air ticket) on paper;
boarding pass and (or) control coupon of an electronic travel document (ticket).

Confirmation of electronic passenger railway ticket :

control coupon of an electronic travel document (ticket) (extract from the automated control system for passenger transportation in railway transport).

The electronic ticket will be confirmed by the following documents:

a route/receipt of an electronic document (air ticket) generated by an automated information system for registration of air transportation on paper, which indicates the cost of the flight,
a boarding pass confirming the flight of the accountable person on the route specified in the electronic ticket, and (or) a control coupon of the electronic travel document (ticket) (extract from the automated control system for passenger transportation in railway transport), received electronically via the information and telecommunications network.

Daily allowance for a business trip

Per diem is an additional expense that is associated with living outside your place of permanent residence. There are no restrictions on the amount in the laws; they are established in the local acts of the organization. They are paid for each day you are on a business trip, including weekends and holidays, as well as days on the road, including during a forced stop along the way. Read more about daily allowances in the article Daily allowances for business trips in 2021: amounts of payments, changes.

The conditions for recognizing daily allowance as expenses are confirmation of:

production nature of the business trip;
the duration of the employee’s stay outside his place of permanent residence in accordance with (clause 7 of the Regulations on business trips)

Determined based on:

Travel documents.
Documents confirming the rental of accommodation at the place of business trip, if the employee traveled by personal transport and does not have tickets.
An official note, certificate or other document from the receiving party that confirms the date of arrival and departure of the posted worker.
Calculation of the amount of daily allowance (for example, an accountant’s certificate), the fact that the employee has received funds (expenditure cash order).

Important: Travel expenses associated with sending a remote worker on a business trip are taken into account for income tax in the general manner due to the fact that Chapter 25 of the Tax Code of the Russian Federation does not establish dependence on the employee’s method of work (Letter of the Ministry of Finance of the Russian Federation dated April 14, 2014 No. 03- 03-06/1/16788).

Documents confirming the employee’s accommodation on a business trip

By virtue of clause 26 of the Regulations on the specifics of sending employees on business trips, approved. By Decree of the Government of the Russian Federation dated October 13, 2008 N 749 (hereinafter referred to as the Regulations), the employee is obliged, upon returning from a business trip, to provide the employer with an advance report and attach reporting documents for travel expenses incurred by the employee. Such documents include documents on the rental of residential premises.

If an employee on a business trip lives in a hotel, the employer is provided with an agreement for the provision of hotel services, concluded by the employee with the hotel at the place of business trip, which must contain the information provided for in clause 20 of the Rules for the provision of hotel services in the Russian Federation, approved. Decree of the Government of the Russian Federation dated October 09, 2015 N 1085.

A posted worker may not live in a hotel, but in an apartment he has rented. In this case, reporting documents for living in an apartment must be provided in the form of a rental agreement for residential premises, which must meet the conditions provided for in Chapter 35 of the Civil Code of the Russian Federation.

Please note that as a result of the latest changes made to labor legislation in 2015 (Resolutions of the Government of the Russian Federation dated December 29, 2014 N 1595 and dated July 29, 2015 N 771), reporting documents for accommodation have become important for determining the length of an employee’s stay on a business trip . In case of loss of travel documents, which serve as the main document when calculating the period of stay of an employee on a business trip, such a period is established according to documents confirming the rental of residential premises at the place of business trip (clause 7 of the Regulations).

Other business trip expenses

The regulatory authorities do not object to the inclusion of the following costs in expenses (the condition is that compensation for such expenses is established in the local regulatory act of the organization and there is an order from the head of the organization for compensation):

Payment for airport VIP lounge services (Letters of the Ministry of Finance of the Russian Federation dated 03/05/2014 No. 03-03-10/9545; dated 09/10/2013 No. 03-03-06/1/37238);
Cost of booking a hotel room, fee for ordering and returning tickets (Letter of the Ministry of Finance of the Russian Federation dated October 18, 2011 No. 03-03-06/1/672);
Payment for renting a car for an executive while on a business trip (Resolution of the Federal Antimonopoly Service of the West Siberian District dated January 23, 2006 No. F04-9850/2005(19018-A27-15)).
Amounts for taxi travel to and from the place of business trip, including to the airport, train station, as well as directly at the place of business trip (Letters of the Ministry of Finance of Russia dated June 14, 2013 No. 03-03-06/1/22223, dated June 27, 2012 No. 03-11-04/2/80, dated 07/11/2012 No. 03-03-07/33, dated 11/08/2011 No. 03-03-06/1/720). Taxi costs are taken into account in expenses provided that they are economically justified (for example, early arrival/departure, etc.). Confirmation of taxi expenses: a cash register receipt or a receipt in the form of a strict reporting form with the details provided for in the Decree of the Government of the Russian Federation of February 14, 2009 No. 112 “On approval of the Rules for the transportation of passengers and luggage by road transport and urban ground electric transport.”
Payment for travel while on a business trip for travel on public transport within the boundaries of a populated area, but the Regulations on business trips of the organization do not provide for reimbursement of these expenses. However, according to regulatory authorities, such costs can be taken into account as part of travel expenses. To do this, the collective agreement or other local regulatory act of the organization must provide for the employer’s obligation to reimburse the employee’s travel expenses on public transport if they are due to the purpose of the business trip (Letters of the Ministry of Finance of Russia dated July 21, 2011 No. 03-03-06/4/80, Federal Tax Service of Russia dated July 12, 2011 No. ED-4-3/11246).
Service (commission) fee of the intermediary organization, costs for registration and issuance of visas, passports, vouchers, invitations and other similar documents (Letter of the Federal Tax Service of Russia for Moscow dated July 1, 2010 No. 16-15 / [email protected] ).

Paying for a hotel on a business trip

Funds to pay for an employee’s accommodation in a hotel or other residential premises during a business trip are issued by the employer in the form of an advance upon the employee’s departure on a business trip (clause 10 of the Regulations). When paying for the room in which the employee lived, the hotel must issue a cash receipt or other document drawn up on a strict reporting form (for example, a cash receipt order), which will confirm the expenses for accommodation on a business trip. This rule is provided for in paragraph. 3 clause 28 of the Rules for the provision of hotel services in the Russian Federation, approved. Decree of the Government of the Russian Federation dated October 9, 2015 N 1085.

If the employee did not live in a hotel, but in other residential premises, for example, in an apartment rented by the employee under a residential rental agreement, then the fact of incurring expenses is confirmed by a receipt from the landlord for receipt of funds from the employee.

What costs are risky to charge as income tax expenses?

First. Payment for voluntary health insurance policies against accidents when purchasing air and railway tickets, which are annex to these tickets for posted workers.

The costs of voluntary insurance against accidents in air and railway transport for posted workers can also be taken into account as travel expenses if the collective agreement or local regulations provide for reimbursement of these expenses.

The method of processing the payment of insurance premiums (on the basis of a separate insurance policy, which is an appendix to the ticket, including the amounts of contributions in the cost of the travel document) is not of fundamental importance. At the same time, tax authorities may not agree with this method of accounting for the costs of voluntary insurance against accidents in air and railway transport when calculating the tax base for income tax.

Second. Expenses incurred by an employee in connection with travel by personal car to the place of business trip and back (which include expenses for fuel and lubricants) and compensated to him, for income tax purposes can be taken into account only within the limits established by the Decree of the Government of the Russian Federation dated 02/08/2002 No. 92 “On establishing standards for expenses of organizations for the payment of compensation for the use of personal cars and motorcycles for business trips, within which, when determining the tax base for corporate income tax, such expenses are classified as other expenses associated with production and sales” (Letter of the Federal Tax Service RF dated May 21, 2010 No. ШС-37-3/2199).

Third. Daily allowance paid to an employee sent on a long business trip (more than six months).

Opinion 1: if employees perform most of the working time and most of the labor duties stipulated by the employment contract in a foreign country, the actual place of work of the employees will be in a foreign country and such employees cannot be considered to be on a business trip (Letters of the Ministry of Finance of the Russian Federation dated April 28 .2010 No. 03-03-06/1/304, Federal Tax Service of Russia for Moscow dated September 30, 2010 No. 16-15/ [email protected] ).

Opinion 2: the period of stay on a business trip is determined by the employer, taking into account the volume, complexity and other features of the official assignment (Regulation on the peculiarities of sending employees on business trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749) and is not limited to the maximum limit. Consequently, regardless of the duration of the business trip, the employer has the right to take into account in income tax expenses in terms of daily allowance payments the entire amount established in the local act of the organization (Resolution of the Moscow District Arbitration Court dated September 23, 2015 No. F05-12177/2015 No. A40-167292 /2014).

Fourth. Costs of living for a posted employee at the place of assignment in a rented apartment, but the costs are not documented. However, there is judicial practice, which, as an alternative, allows the amount of 700 rubles to be taken into account in expenses. (across Russia) or 2,500 rubles. (on foreign business trips) (Resolutions of the Fifth Arbitration Court of Appeal dated December 11, 2009 No. 05AP-5540/2009 in case No. A59-2701/2009; FAS North-Western District dated February 9, 2007 in case No. A26-5126/2006-28, Fourteenth Arbitration Court of Appeal dated June 2, 2008 in case No. A05-4612/2007).

Fifth. Expenses for paying the cost of tickets to the place of business trip and back if the travel dates do not coincide with the duration of the business trip. There are explanations from regulatory authorities and judicial practice that are positive for the taxpayer (Letters of the Ministry of Finance of Russia dated August 11, 2014 No. 03-03-10/39800, dated July 30, 2014 No. 03-04-06/37503; Resolution of the Federal Antimonopoly Service of the Ural District dated June 19, 2007 No. F09 -3838/07-C2), however, tax authorities have the right to make a complaint and request clarification. In this situation, much will depend on the cause and number of days of non-compliance.

Sixth. The organization hired an employee of the counterparty to carry out the work and reimbursed him for travel and other travel expenses. According to the clarification of the Ministry of Finance of Russia (Letter No. 03-03-06/1/54684 dated September 24, 2015), reimbursement of travel expenses to individuals who are not employees of the company are not taken into account in income tax expenses due to the fact that the trip of a third-party specialist is not considered a business trip .

Register for the Income Tax for Accountants course. You will learn how to keep records of income without errors, reflect expenses and determine the tax base for income tax. And also calculate and pay advance payments and taxes, submit reports, create an ideal accounting policy.