The Office explains what documents are required to confirm payment for electronic travel tickets

What is an electronic ticket

Like a regular ticket, such a ticket certifies the fact of carriage of a passenger or baggage, but does so in an electronic digital format. The standard form was approved by order of the Ministry of Transport of Russia dated August 21, 2012 No. 322.

After payment, the carrier’s unified information system generates a statement (it’s called a control coupon) and sends it by email. It will contain information about the route, tariff, and final cost - similar to the paper version. By law, a control coupon is a full-fledged strict reporting form (SSR).

An electronic travel document consists of a ticket and a control coupon with a unique number and series

Is an electronic ticket a strict reporting form?

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Is an electronic ticket a strict reporting form? - a question that worries accountants of companies that often send employees on business trips. In the article you will learn which documents belong to strict reporting forms (SRF), what are the features of accounting for electronic tickets and whether they can be included in the SRF.

In what case does an electronic ticket confirm expenses?

The first way to confirm expenses is to provide a paper counterpart on a strict reporting form (control coupon), which encrypts information from the carrier’s automated information system. The second is to submit the ticket not to the BSO, but along with the cash receipt.

Along with the control coupon you can also provide:

• director's order to go on a business trip;
• documents confirming your stay in a hotel or location on a business trip.

If the company has checks and invoices from hotels, orders from the manager, etc., it is still necessary to provide a printed ticket and control coupon. Instead of the latter, a boarding pass with travel information, which the passenger receives after electronic check-in, is suitable. In this case, a cashier's check or bank statement is not needed since 2013.

Sometimes tickets for trips abroad are issued in a foreign language: to confirm expenses, translation of the details is needed

Receipt and accounting of tickets

The purchase of a new ticket in the program is registered from the Ticket Receipts list form using the Create - Purchase command.

In the opened form of the document Receipt of tickets with the type of transaction Purchase, you should enter the data of the new ticket according to the itinerary receipt of the electronic air ticket (control coupon of the electronic railway ticket).

Rice. 1. Registration of ticket purchase

After recording a new ticket, you should fill in the remaining fields of the Ticket Receipt document, indicating (Fig. 1):

• name of the counterparty - agent or carrier from whom the ticket was purchased;
• the name of the contract for the purchase of tickets with an agent or carrier, if the organization keeps records of contracts;
• the total cost of the trip and the amount of VAT, highlighted in a separate line in the electronic ticket.

The document Receipt of tickets when posted generates accounting entries:

Debit 60.02 Credit 60.01

— for the amount of the offset prepayment;

Debit 76.14 Credit 60.01

- for the amount of the purchased ticket.

Let us recall that account 76.14 “Purchase of tickets for business trips” is specifically designed to account for tickets purchased by the organization for business trips in Russian currency. Analytical accounting is maintained for each seconded employee (subaccount Employees of Organizations) and ticket (subaccount Tickets). Each employee is an element of the Individuals directory, and each ticket is an element of the Tickets directory.

If additional services are purchased for an already paid ticket (for example, the ability to choose a seat, the presence of luggage, etc.), then such a purchase should be reflected in the document Receipt of tickets with the transaction type Additional payment. In this case, additional services must be included in the total cost of the ticket indicated in the itinerary receipt of the updated electronic air ticket (control coupon of the electronic railway ticket).

Changes in the date, route and other parameters under which the electronic ticket number changes in the reservation system are reflected in the document Receipt of tickets with the type of transaction Exchange. This operation means simultaneously writing off the old ticket and issuing a new one. Therefore, the ticket exchange document indicates the ticket that is being retired, the new ticket and its total cost (including VAT).

Trip cancellation is documented using the document Receipt of tickets with the transaction type Refund.

Any purchased ticket is reflected in the Tickets directory. By opening a ticket, you can analyze not only basic information about the carrier’s prepaid services (Basic tab), but also all operations performed with the ticket (Ticket Transactions hyperlink).

Accounting for tickets when purchased by an employee

Sometimes an employee independently purchases an electronic travel document on the website using accountable funds as an individual. Expenses are written off if you have a printed ticket and boarding pass/control coupon. The latter must indicate: full name, train and seat number, price, date of travel.

If the purchase is made by a company, the accountant carries out three operations: payment, posting of the electronic document and issuance to the employee. When this function is assumed by an individual, standard posting is performed for the issuance of the accountable amount. At the end of the business trip, travel expenses are written off after approval of the advance report.

In accounting, electronic tickets containing all the necessary details are classified as primary and are used as the basis for writing off travel costs.

The company can entrust the purchase of tickets to an employee: a special wiring diagram has been developed for this case

Accounting for electronic travel tickets in 1C: Accounting 8

Users who carry out accounting in 1C: Accounting 8 can, when using version 3.0.81, indicate the costs of electronic tickets in a simplified form. This is very useful in determining the costs incurred by a company when it sends workers on business trips.

If the user does not use the download of tickets from Smartway, then he himself enters into the program information on tickets that were purchased from different counterparties. In addition, it is possible to record any actions with electronic tickets, for example, additional payment, exchange or refund.

To reflect electronic tickets in 1C: Accounting, you need to go to the “Directories” section, then to the “Purchases” subsection and select the “Ticket Receipt” document. Then you need to select a special accounting account - 76.14 “Purchase of tickets for business trips.”

If the user uses the capabilities of the Smartway service, which allows him to manage business trips, then the task is simplified for him. Electronic tickets paid for by the company are automatically loaded into the directory, and therefore there is no need to enter information manually. Additional ticket transactions (refund or exchange) are also recorded automatically in the accounting program.

When information about received tickets is registered in the program (regardless of the method - automatically or manually), travel costs are accounted for through the “Advance Report” document, which is located in the “Bank and Cashier” or “Purchases” sections.

Accounting for value added tax

Companies that practice the purchase of electronic analogues, in accordance with Article 171 of the Tax Code (TC), have the right to deduct the amount of VAT included in the payment when traveling on a business trip.

To apply VAT deduction, you must:

• have on hand the control coupon in the original with the allocated tax amount;
• make an appropriate entry in the purchase book;
• enter data during the approval period for expenses.

The difficulty is that in the electronic digital version the VAT value is often not indicated on a separate line. At the railway ticket office you can request a cash register or cash register receipt with the allocated tax amount.

It is more difficult to obtain a deduction without a dedicated VAT line, but it is also possible. In parallel with the approval of the advance report, the ticket is registered in the purchase book. In practice, the dates of purchase and advance report often refer to different tax periods. This is not an obstacle, but only postpones the deadline. For example, if a business trip began in May and ended in August, VAT is deductible from the third quarter - according to the date of the advance report.

Accounting for VAT on tickets, purchase book

VAT is taken into account as part of deductions during the period of approval of the advance report. According to paragraph 7 of Art. 171 of the Tax Code of the Russian Federation, if business trip expenses, including the cost of tickets, are taken into account when taxing profits, VAT is deductible. Conditions for the deduction:

• Availability of the document in its original form.
• Highlighting the tax amount in the document.
• Recording a document in the purchase book.
• Entering data into the purchase book during the approval period for expenses.

An invoice is not required to apply the deduction. When making an entry in the purchase book, it is necessary to take into account that the cost of a ticket consists of several component parts, among which there are amounts subject to VAT at different rates. The cost includes travel at a rate of 10% and may include services taxed at a rate of 18%.

To include tax as a deduction, it is not necessary to separate the amounts by rate.

The law prohibits the purchaser of services (goods, works) from changing or dividing into components the VAT amounts billed by the supplier. Entries in the purchase book are made on the basis of the BSO (or their copies), in which the tax amount is highlighted separately. The tax amount is indicated in the amount corresponding to that specified in the BSO.

Comparison of accounting conditions for regular and electronic railway tickets

As a strict reporting form, the control coupon is suitable for confirming business trip expenses

Electronic tickets – buhsoft forums

What to do if the accounting departments (some) require a receipt for the purchase of an air ticket, and the ticket was purchased on a website. As proof of payment, as far as I understand, companies send a document such as damage to purchase or a receipt for payment of an electric document, which indicates the amount, flight, method of payment, etc. electric ticket for a Russian Railways train for an advance report. I ordered a train ticket through the Russian Railways website.

And when purchasing air tickets with the introduction of modern technologies, it is virtually impossible to avoid disputes with tax authorities. N o pt 2 of the order of the Ministry of Transport of the Russian Federation dated 31. What is an electric ticket, what documents are needed for it.

aspects of using electric tickets as BSO.

By Decree of the State Statistics Committee of the Russian Federation dated No. 55, the price of tickets in the advance report is indicated only if electric tickets are after. The price of such a ticket can be taken into account if its contents are translated into Russian (regulations on accounting and financial reporting in the Russian Federation). The Flight Design AIS is part of the electric air ticket and is a serious reporting document. The newest report form does not have either section i or section ii. No. 1 on documentary evidence of expenses associated with the purchase of an air ticket. What documents are needed to confirm the costs of purchasing an electric air ticket?

Lost ticket: what to do?

If after a business trip there is no digital ticket left, you can reprint it from your email. Unlike a control coupon, a boarding pass cannot be restored. In this case, you can obtain travel confirmation from the carrier.

Article 252 of the Tax Code allows the use of the following documents in tax accounting that indirectly confirm expenses:

• duplicate or copy;
• a certificate from the carrier indicating the passenger’s full name, route, price, date of travel.

An electronic ticket purchased by an organization for an employee’s business trip can be returned at the box office and on the website, but this requires justification. Within six months from the date of departure of the train, it is allowed to submit an application in the form of a claim for a refund. The amount of compensation depends on the reason for canceling the trip and the statute of limitations. The money is returned by bank transfer to the payer's account.

At first glance, the advent of electronic travel documents has somewhat complicated the reporting process. In fact, the procedures for confirming business trip expenses and registering VAT deductions are transparent and, after minimal practice, do not cause any difficulties for accountants.

How are electronic tickets reflected in advance reports?

Russian Railways electronic tickets provided for advance reporting can be purchased by both the company organizing the business trip and the employee himself. If the purchase of the travel document was carried out by an organization, in the report this information is placed in a block that contains information on advances/overruns. This block also includes:

• the cost of the issued boarding pass including VAT,
• funds issued to the employee.

Ticket information is reflected on the second page of advance reporting. This block includes:

• date and individual number of the Russian Railways electronic ticket,
• name and amount of expense.

If a company employee purchases electronic travel documentation on his own, the principle of preparing an advance report will be similar.

Advance report with VAT postings in 1C 8.2

According to accounting

Postings for accounting for “input” VAT are generated by the document Advance report:

For tax accounting

The following entries were created in the VAT accumulation register:

• Entry by movement type Receipt in the VAT register presented – event Presented by VAT by supplier. This entry is a potential purchase ledger entry:

• Entry by movement type Receipt in the VAT register for indirect expenses . The amount of tax related to indirect expenses is registered in order to accumulate information on “input” VAT, if in the future it is possible to distribute it in accordance with Art. 170 Tax Code of the Russian Federation:

Accounting

Accountants often have a question: should electronic tickets be taken into account in account 50.3 “Cash documents”?
In order to avoid reservations on the part of auditors, it is better to adhere to this particular, classical method, using account 50.3. Then, when purchasing electronic tickets, you must make the following entries: Debit 76 (60) Credit 51
– tickets purchased;
Debit 50.3 Credit 76 (60)
– tickets are capitalized as monetary documents;
Debit 71 Credit 50.3
– tickets issued to an accountable person.

However, a number of experts believe that since the electronic ticket does not have a paper form, then there is no need to use account 50.3. In this case, this operation is regarded as payment for a service from a third party. If you choose this method, it is recommended to open a new sub-account “Payments for electronic tickets” to account 76. The chosen method should be fixed in the accounting policy for accounting purposes (clause 7 of PBU 1/2008 “Accounting Policy of the Organization”).

Travel expenses must be documented

The employee must attach all documents confirming business trip expenses to the advance report on the business trip. This includes documenting travel expenses. If you purchase an electronic ticket for a plane or train, you must confirm the fact of payment for the ticket and the fact of the trip. To do this, the employee must provide to the organization (letter of the Ministry of Finance of Russia dated 01/09/2017 No. 03-03-06/1/80056):

• cash register receipt or other document confirming payment for the trip (slip, terminal receipt, bank statement confirming the purchase of a ticket, etc.);
• route/receipt of an electronic ticket if the employee uses an airplane for the trip (clause 2 of the order of the Ministry of Transport of Russia dated November 8, 2006 No. 134);
• control coupon of an electronic ticket if the employee is traveling by train (clause 2 of the order of the Ministry of Transport of Russia dated August 21, 2012 No. 322);
• a receipt of an electronic multi-purpose document, if another type of transport was used for a business trip, for example, a bus (clause 2 of the order of the Ministry of Transport of Russia dated May 18, 2010 No. 116);
• boarding pass;
• printed electronic ticket.

The electronic ticket and boarding pass must contain the following information (letter of the Ministry of Finance of Russia dated 06.06.2017 No. 03-03-06/1/35214):

• Full name of the posted worker;
• flight number;
• route;
• ticket price;
• departure date;
• boarding end time;
• seat number;
• inspection stamp.

If the electronic ticket is drawn up in a foreign language, then its main details must be translated into Russian, attaching the translation to the electronic ticket (letter of the Federal Tax Service of Russia dated 06/07/2011 No. ED-4-3/8983).