Any task related to work involves submitting reports on its implementation. This is especially true for business trips. An employee, going outside the city on a specific assignment from management, must have reporting documents for business trips upon his return. This rule is mandatory for all employees of the enterprise.
In what cases does it become necessary
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 (Part 1 of Article 166 of the Labor Code of the Russian Federation).
In modern conditions, almost no enterprise can do without sending employees on work trips.
4 main types and reasons for business trips:
- solving production problems in Russia or abroad;
- an employee’s trip to a separate unit located outside the place of permanent work;
- a visit by an employee to a unit of the organization’s head office;
- mandatory training outside the locality to confirm qualifications (for example, doctors in medical institutions are required to undergo training and confirm their certificate every five years).
Only employees who have an employment relationship with the employer are sent on business trips. The organization is obliged to reimburse the employee for expenses incurred.
Drawing up an order
An order to send an employee on a business trip must be issued in writing, for example, in the form of an order. This conclusion follows from paragraph. 2 clause 3 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 N 749 in accordance with Part 2 of Art. 166 Labor Code of the Russian Federation.
The order is drawn up in three copies:
- One copy is given to the payroll group to calculate the employee’s average salary for the business trip.
- The second - to the accounting department of the organization, which is directly involved in calculating travel expenses, to issue an advance.
- Another copy remains in the employee’s hands. You must present it at the place of business trip.
The order is signed by the manager and the employee himself, this implies consent to the trip. It requires coordination with the HR department and some other services.
The document stipulates:
- place of referral;
- purpose and duration of stay;
- source of funds (this is of great importance in the budget).
Duration of the trip
The duration of a business trip is the period lasting from the day the employee leaves until the day he returns from it. This follows from paragraph. 2 clause 4 of the Regulations on business trips. Determined by the employer taking into account the volume, complexity and other features of the official assignment. The maximum term is not established by law.
In connection with the cancellation of the travel certificate, the period of stay on the work trip is determined by the travel documents provided by the employee.
The departure day is calculated according to the departure date:
- trains;
- airplane;
- bus or other transport.
Day of return - according to the date of arrival in the locality.
The duration of the trip must be determined before it begins in order to calculate the amount of the advance paid to the employee and take into account the working time of the traveler in the time sheet.
Payment for hotel services
Before a business trip, it is advisable to find out what documents certifying accommodation are issued by the hotel. You should check with your organization's accounting department whether the hotel invoice will be considered a strict reporting form. Some companies require additional documents.
The Key Element Hotel in Moscow provides documents for business travelers confirming the duration of their stay and the cost of hotel accommodation:
- cash receipt;
- check;
- act of residence;
- copy of OGRN;
- copy of TIN;
- a copy of the notice of transition to a simplified taxation system.
Both the posted employee and the employer can make the payment. The Key Element Hotel has several payment methods to choose from:
- cash at the hotel (upon check-in);
- by bank card (Visa or MasterCard);
- non-cash transfer.
Documents from the hotel are proof of expenses and are issued for business travelers in accordance with established rules. In the absence of documents, it is impossible to verify the fact of staying at the hotel and the reasonableness of the costs.
For government employees, a paper hotel receipt is often required. In commercial companies, reporting schemes may be different. When paying by bank transfer, the hotel issues an invoice with VAT included.
Advance report
Within 3 working days after returning, the employee must provide an advance report on expenses incurred during the trip to the company’s accounting department. To avoid problems with its preparation, it is better to familiarize yourself with the list of required documents before departure. This can be done in the accounting department.
Sample list of business trip expenses:
- daily allowance (documentary confirmation is not required);
- travel (air and railway, bus tickets, etc.);
- accommodation (cash receipts, receipts, invoices, rental agreements, etc.).
The service task has been canceled and is no longer required for the report.
The advance report is filled out according to the approved form AO-1 on both sides.
The employee's expenses are filled in on the reverse side.
Registration in the report card
Based on the order, a work time sheet is filled out for the posted employee.
Business trip days are marked with a letter (K) or numeric (06) code; the duration of time worked is not indicated.
After signing by the head and employee of the HR department, the timesheet is transferred to the accounting department for accrual of earnings.
During the period the employee is on a business trip (including days en route, including the time of forced stopover), he retains the average earnings for all days of work according to the schedule established by the sending organization (paragraph 1, clause 9 of the Business Travel Regulations).
What documents are needed for a business trip report?
An employee returning from a business trip provides accounting information on the following types of expenses:
- accommodation;
- nutrition;
- travel (travel to the destination and directly on site);
- communication services;
- fuel, fuels and lubricants, parking (for employees traveling on business in a personal car).
The following documents can justify the expenses incurred:
- travel documents (and boarding passes) for plane, train, bus, public transport;
- gas station receipts;
- rent bills;
- cash receipts for food products;
- cash receipts for other necessary goods.
The employee can attach sales and cash receipts, strict reporting forms, invoices and some other documents to the advance report. Regardless of which document is used, it must contain detailed information about the purchased product/service: name of the seller, product, date of purchase, transaction amount, a complete list of product/service names with the cost of each and the total amount.
Providing sales receipts is associated with some difficulties due to the rapid loss of their appearance: the paper becomes thinner, the ink fades, the inscriptions become unreadable, so the employee is recommended to make copies and scans or upload photographs into the appropriate software tools in order to attach information to the expense report . If the expense report is drawn up with errors or improperly, the accounting department has no right to compensate for expenses.
An advance report can be provided either in a standard form or compiled using modern business optimization tools. Specialized applications open up new opportunities for automating a number of production processes, including document flow. With the help of such tools, working time can be significantly saved, tasks can be distributed more efficiently, and the control of enterprise expenses can be made more transparent for the manager.
Service memo
The abolition of travel permits in 2015 created some problems with determining the period of stay on a business trip. Some enterprises continue to use it for their convenience.
In the absence of travel documents, the time spent on a business trip is determined by the residence documents. There are cases when it is impossible to provide them either.
Then a memo drawn up by the employee himself and certified by the receiving party can help.
List for a budget organization
The activities of a budgetary institution are limited by a mass of regulations and requirements.
The norms for expenses for business trips of a budgetary organization are established by Decree of the Government of the Russian Federation No. 729 of October 2, 2002.
Restrictions apply:
- Payment for accommodation (except for the case when the employee is provided with free accommodation) - in the amount of actual expenses confirmed by relevant documents, but not more than 550 rubles per day. In the absence of documents confirming these expenses - 12 rubles per day.
- Daily allowance - in the amount of 100 rubles for each day of being on a business trip.
- Travel to the place of business trip and back to the place of permanent work (including 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.
Travel to the place of business trip is limited by categories of transport:
- by rail - in a compartment carriage of a fast branded train;
- by water transport - in a cabin of group V of a sea vessel, in a cabin of category II of a river vessel, in a cabin of category I of a ferry vessel;
- by air - in the economy class cabin;
- by road - in a public vehicle (except taxis).
Features of payment for accommodation
Rationing living costs is one of the features of a budget institution.
The norm is very small, it rarely corresponds to current housing prices. In some regions it is impossible to rent housing for 550 rubles per day.
If a posted worker does not meet the standard, he can write a statement addressed to his boss about payment for the service upon delivery. If the enterprise has the appropriate documents and extra-budgetary funds, the costs will be reimbursed.
A budgetary enterprise that has funds from commercial activities can increase the norms for travel expenses. Changes must be recorded in a collective agreement or travel regulations, which should be in every organization.
Nuances of accommodation
Housing rental costs are one of the main expenses when traveling on a business trip. After the end of the work trip, the employee is required to provide reporting documents for accommodation. They should be taken seriously; the accounting department cannot accept incorrectly executed documents.
Supporting documentation for the hotel
The best and most convenient accommodation option for your trip is a hotel. It is recommended to look for options and book a room in advance.
The hotel issues reporting documents for business travelers to confirm the fact of their stay at the hotel. Letter of the Ministry of Finance of the Russian Federation dated February 25, 2015 No. 03-07-11/9440 indicates that in the case when the hotel does not use cash register payments, the accommodating party is obliged to draw up a strict reporting form developed independently.
This form can have any name, for example, an invoice or a hotel check. Along with it, many hotels provide a cash receipt, which is issued after payment is made. It serves as confirmation of the costs to be reimbursed.
Problems rarely arise with the acceptance of such documents for accounting.
Hotel bill
To pay for hotel accommodation, one strict reporting form No. 3-G “Account” established for hotels is sufficient.
The invoice must reflect the following information:
- hotel details;
- Title of the document;
- number and date of its registration;
- information about the visitor (full name, passport details, registration address);
- date of arrival and departure;
- calculation of the cost of a room with allocated VAT;
- company seal and administrator signature.
If breakfast is included
Breakfast costs, indicated on the invoice as a separate line, are not recommended to be included in your stay. A budget organization will not pay for such expenses.
Letter of the Ministry of Finance dated October 14, 2009 No. 03-04-06-01/263 explains that if the cost of food is allocated as a separate item, the employee receives income in kind. According to the Ministry of Finance, compensation for food does not apply to reimbursement of living expenses, and therefore may be subject to personal income tax and insurance payments.
Other hotel services
According to clause 12 of clause 1 of Art. 264 of the Tax Code of the Russian Federation, additional hotel services are subject to payment, with the exception of meals in bars and restaurants and the use of recreational and health facilities. The most commonly used additional service is room reservations for employees. These costs must be reimbursed.
Some other services may require proof of economic viability for reimbursement.
Service apartment
Some enterprises have office apartments in other cities, or rent housing for posted employees. In this case, expenses are borne directly by the organization and reporting documents for daily living in an apartment are not provided.
Feasibility of a service apartment:
- a separate unit in another city, constant trips there;
- Frequent business trips of employees to one destination.
Rent from owner
Renting an apartment from a private person is not the best option. Problems often arise with documents, especially in budget organizations. For a posted worker, this option is only suitable when it is impossible to find other accommodation. It is necessary to draw up a written agreement with the owner, indicating the passport details of both parties. Be sure to review the ownership documents.
Parameters for concluding a contract:
- deadlines;
- cost of living;
- additional services (if available).
Nowadays “hotel in apartment” services are especially popular. Many real estate agencies provide them. Such housing can be found everywhere.
The main advantages of this type of hiring:
- low cost (you can meet the budget norm);
- large selection and territorial accessibility;
- you can save on food by using the kitchen;
- provide a package of documents.
There are no problems with reimbursement of costs in such apartments.
List of documents confirming expenses:
- rental agreement;
- certificate of completion;
- cash receipt or other payment documents.
Spending limits
The organization has the right to set limits on reimbursement of expenses for a posted employee. It is not always possible to meet the specified amount; a situation may arise when the limit of allocated funds is exceeded. In this case, when providing documents for the full cost of expenses, personal income tax is not withheld from the employee (paragraph 10, paragraph 3, article 217 of the Tax Code of the Russian Federation).
Renting from an individual
If an apartment is rented by a private person, he will not be able to issue a cash receipt. If such a situation arises, you need to make sure that the short-term rental agreement contains a separate line that specifies the amount for accommodation and the rental period.
It is the LEASE agreement that must be drawn up, not the RENTAL agreement.
In such a situation, this is the most correct decision from a legal point of view. Thanks to the presence of an employment contract in hand, no questions will arise to the employee during the reporting process. Moreover, the organization itself will not have problems when it summarizes the results and reports to the tax office.
Due to the importance of the lease agreement, it is worth considering in more detail the features of this document. A rental agreement is a formal contract that is concluded between the owner of the premises and the person who rents the apartment. Not only housing data is recorded here - furniture, appliances and utensils. The rental period and cost are indicated.
In the process of transferring cash as payment for accommodation, the recipient must be asked to provide a receipt for receipt of funds. If a transfer is made from card to card, a payment receipt is automatically saved in the mobile application. It will serve as an official basis and confirmation that during a business trip the employee incurred certain expenses for the daily rent of an apartment.
Rent through a company
Despite the simplicity of the scheme for renting housing from a private person, problems often arise with the preparation and receipt of reporting documents. A lot of homeowners conduct such businesses without registration, and their activities are not registered with the tax authority. Accordingly, it is simply impossible to get the necessary documents here. You will have to spend time and nerves to obtain them, but these resources are simply not available on a business trip.
To avoid such troubles, you should look for an apartment for daily rent through a special company. In this case, you can be sure that the necessary documents will be received during your stay and after departure. They will be drawn up as competently as possible and will allow you to receive the required monetary compensation for expenses incurred on a business trip.
Along with the preparation of the necessary documents, cooperation with the company provides the following advantages:
- Possibility of choosing a suitable area.
- Rent an apartment located next to the branch office or head office.
- If a group goes on a business trip, you can choose several apartments located next to each other.
Accommodation with relatives
If an employee travels to a city where he has relatives and he wishes to stay with them, papers such as a memo or a special ID can be used as a supporting document. Information such as length of stay and confirmation of the host party must be present here.
The form of confirmation in such a case is not regulated!
Payment procedure for accommodation
Payments to employees are made in 2 stages:
- issuance of an advance before departure, calculated based on the norms;
- final payment after return and submission of the report.
The advance can be received at the cash desk, or by transfer to a plastic card. The employee must receive the difference or return the unused balance.
Example
The employee goes on a business trip for 4 days and will stay in a hotel. Before leaving, he received an advance in the amount of 2,200 rubles.
After a business trip, the employee provides a receipt for payment for a hotel room of 1,000 rubles for each day, resulting in 4,000 rubles.
The amount of his overexpenditure on travel expenses is 4000 - 2200 = 1800 rubles - he must receive this additionally at the cash desk or by transfer to the card.
Tax accounting
For the purpose of calculating income tax, expenses are recognized as justified and documented expenses incurred (incurred) by the taxpayer (Article 252 of the Tax Code of the Russian Federation). Justified expenses mean economically justified expenses, the assessment of which is expressed in monetary form. Other expenses related to production and sales include business travel expenses (clause 12, clause 1, article 264 of the Tax Code of the Russian Federation).
Conditions for deducting VAT on business trips:
- there is a specialized invoice for them;
- all travel expenses were paid by the organization or the employee.
Daily expenses not exceeding 700 rubles per day are not subject to personal income tax.
What documents should be given at the hotel and when?
Payment for a hotel on a business trip can be made by the employee at his own expense, which will then be reimbursed to him at the workplace, or at the expense of pre-allocated money for travel expenses (RF PP No. 749 of October 13, 2008). According to RF PP No. 1085 dated 10/09/2015, all hotel services must be confirmed by a check or other strict reporting form, therefore, the hotel is obliged to provide an invoice or other register demonstrating the fact of the employee’s accommodation on a business trip.
Thus, upon check-out, that is, upon completion of his stay at the hotel, the employee must receive reporting documentation reflecting the fact of his stay for a specified period of time. If the receiving party carries out cash control, then it provides an invoice for hotel services. At the same time, additional services may be included in the check (clause 12, clause 1 of Article 264 of the Tax Code of the Russian Federation).
If the hotel does not use cash registers, it can offer the traveler independently developed strict reporting forms (vouchers, receipts, hotel checks) confirming the employee’s actual expenses (Letter of the Ministry of Finance of the Russian Federation No. 03-07-11/9440 dated 02.25.2015).
If reporting documents are missing
The procedure for paying expenses when an employee cannot provide the necessary documents must be recorded in the Business Travel Regulations.
Lost ticket
In a budgetary organization, Decree of the Government of the Russian Federation No. 729 of October 2, 2002 established standards for payment of travel in such cases.
In the absence of travel documents confirming expenses incurred, expenses are compensated 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, in the cabin of the III category of a river vessel;
- by road - in a public bus.
In order for expenses to be paid, you must contact the organization that sold the ticket and obtain from it a certificate of the cost of travel on the day of departure or departure.
With airline tickets, if you still have your boarding pass, it’s a little easier. You can go to the company’s website and request a flight confirmation certificate, as well as print out an itinerary receipt indicating the cost of the ticket.
No hotel bill
This option is not possible in budget institutions. Accounting will have no basis for reimbursement of expenses without documents confirming payment.
The head of a commercial company, based on an application from an employee and a request from a hotel company, can establish compensation payments to an employee.
How to prove residence with relatives
During a work trip, an employee is not prohibited from staying with relatives or friends. The supporting document may be a lease agreement or another document drawn up by the employer and the employer in any form. Without such a document, it will be impossible to reimburse expenses.
There are many nuances and difficulties in accounting for travel expenses.
Expense reports are often checked by various bodies and funds, especially in the budget, so correctly executed documents are important.
Reporting documents for living in an apartment
With the consent of the employer, the posted employee has the right to use not hotel services, but rent an apartment or a separate room. In this case, travel documents regarding accommodation will also need to be presented.
Rental costs can be confirmed by a written agreement between the parties to the rental of the premises. The document must contain information about the rental period and its cost. If payment for housing on a business trip without documents, checks, cash receipts, the individual owner of the apartment confirms the receipt of cash with a personal receipt.
If an employee or organization used the services of a realtor to find housing, when drawing up an advance report, you will need to attach an agreement with the real estate agency, as well as receipts for payment for its services.
