Is it possible to deduct VAT on a cash receipt with an allocated tax amount for travel expenses in the absence of an invoice?

Documentation of a business trip

To send an employee on a business trip, you first need to issue an appropriate order.
To do this, it is better to use the unified form No. T-9. Drawing up an order in free form is also possible (on this matter, see letters from Rostrud dated January 23, 2013 No. PG/10659-6-1, dated February 14, 2013 No. PG/1487-6-1), but in practice it may raise questions from inspectors. But a travel certificate, official assignment and report on its implementation from 01/08/2015 are not mandatory. The regulation 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), no longer contains instructions on the mandatory execution of these documents. Let's figure out whether it is possible to completely abandon them.

Even if the company issues a travel certificate, the person to whom the employee is sent may not put a mark on the certificate, since such an obligation also no longer exists. The sole purpose of a travel certificate is to confirm that the employee was actually where he was sent. But this can also be confirmed directly by documents indicating the fulfillment of the purpose of the trip. For example, if an engineer was sent to a client to repair equipment, then he must bring a certificate of completion of work signed by the client. If you are attending a seminar - materials from this seminar. It turns out that a travel certificate in most situations does not contain valuable data and does not need to be issued.

The same can be said about the official task and the report on its implementation. After all, the purpose of the trip is directly reflected in the order to send the employee on a business trip, and the completion of the task can also be confirmed by other documents. And the manager will not approve the expense report if the task is not completed.

Thus, it appears that both documents can be completely safely abandoned. In this case, it is necessary to make changes to the regulations on business trips or other local regulations that determine the procedure for sending employees on business trips. Since the forms of primary accounting documents are approved simultaneously with the accounting policy (clause 4 of PBU 1/2008 “Accounting Policy of the Organization”), it is also necessary to make changes to the approved list of forms and exclude the travel certificate and official assignment from it.

If the organization does not refuse to issue a travel certificate and official assignment, the obligation to issue them must also be enshrined in a local regulatory act. Because previously they were issued by virtue of direct instructions in Regulation No. 749, but now there is no such instruction.

Let us remind you that upon returning from a business trip, the employee is obliged to submit an advance report and make a final payment for the advance payment issued to him for travel expenses (clause 26 of Regulation No. 749).

Documentary evidence of travel expenses

To account for travel expenses, you will need the following documents (clause 1 of article 252 of the Tax Code of the Russian Federation, clauses 3, 26 of the Regulations on business trips):

• an order to send an employee on a business trip for a certain period. For this you can use, for example, the unified form N T-9;
• An employee’s advance report on the amounts spent on a business trip approved by the head of the organization.

The employee must attach documents to the advance report that confirm his expenses for renting housing, travel expenses, and other expenses associated with the business trip.

The employee must indicate all business trip expenses in the advance report (clause 26 of the Regulations on Business Travel).

Keep in mind that if there are no supporting documents or if they are executed with violations, then the expenses cannot be taken into account when calculating income tax (clause 1 of article 252, clause 49 of article 270 of the Tax Code of the Russian Federation).

You also need to confirm the calculation of the daily allowance, for example, with a certificate from an accountant. The amount and procedure for paying daily allowances must be fixed in a collective agreement or a local regulatory act of the organization (part 4 of article 168 of the Labor Code of the Russian Federation, clause 11 of the Regulations on business trips).

The fact of spending daily allowance does not need to be confirmed by documents (Letter of the Ministry of Finance of Russia dated December 11, 2015 N 03-03-06/2/72711).

Length of stay of the employee on a business trip

You need to document the actual length of stay of the employee on a business trip (Letter of the Ministry of Finance of Russia dated September 10, 2015 N 03-03-06/2/52238).

This period is determined (clause 7 of the Regulations on Business Travel):

• according to travel documents. If an employee goes on a business trip in his own or a company car, the duration of the business trip is determined by the employee’s memo with attached waybills, invoices, receipts or other documents that confirm the route;
• if there are no travel documents - according to documents on the rental of residential premises at the place of business trip;
• if there are no travel documents or housing rental documents - according to documents that contain notes from the receiving party, where the employee was sent, about the date of arrival and departure of the employee.

Documentary evidence of expenses for renting residential premises

Living expenses are confirmed:

• in a hotel - by cashier's check or strict reporting form (clause 28 of the Rules for the provision of hotel services, approved by Decree of the Government of the Russian Federation of October 9, 2015 N 1085);
• in a rented apartment - with documents indirectly confirming the employee’s stay in it (Letter of the Ministry of Finance of Russia dated January 15, 2016 N 03-03-07/803), for example, a travel certificate, an apartment rental agreement, a receipt for payment of rental payments.

Documentary proof of travel expenses

Travel expenses are confirmed:

• by train - with a railway ticket, an electronic ticket control coupon, a boarding pass (Letter of the Ministry of Finance of Russia dated April 14, 2014 N 03-03-07/16777);
• on an airplane - with any documents confirming expenses incurred (Letter of the Ministry of Finance of Russia dated June 25, 2018 N 03-03-07/43484). Such documents can be, for example, an itinerary/receipt and a boarding pass (Letter of the Ministry of Finance of Russia dated January 13, 2017 N 03-03-06/2/893);
• by taxi - by order and receipt, cash receipt (clause 111 of the Rules for the transportation of passengers and luggage, approved by Decree of the Government of the Russian Federation dated 02/14/2009 N 112, Letter of the Ministry of Finance of Russia dated 03/02/2017 N 03-03-07/11901). Expenses can also be confirmed by an electronic document signed with a simple electronic signature or an enhanced unqualified electronic signature (Clause 5, Article 9 of the Federal Law of December 6, 2011 N 402-FZ, Article 6 of the Federal Law of April 6, 2011 N 63-FZ, Letter from the Ministry of Finance Russia dated September 12, 2018 N 03-03-06/1/65357);
• on a company or personal car - any correctly executed primary accounting documents that confirm that the employee was on the road (Letter of the Ministry of Finance of Russia dated 04/20/2015 N 03-03-06/22368), for example, waybills, checks, receipts for the purchase of fuel and lubricants.

VAT deduction on travel expenses

According to paragraph 7 of Art. 171 of the Tax Code of the Russian Federation, VAT deduction is allowed only for those travel expenses that are accepted for profit tax purposes. And this restriction applies not only to part of the standardized expenses (this provision was canceled as of 01/01/2015), but in general to any reasons why certain expenses may not be accepted in tax accounting.

However, there are no rules regarding travel expenses for calculating income tax. That is, if expenses are actually incurred (for activities aimed at generating income subject to VAT) and are documented, then they are recognized when taxing profits, and the corresponding VAT is deducted in the general manner.

Thus, for living expenses, the basis for deduction is, as a rule, an invoice. But you don't need an invoice to deduct travel expenses. After all, tickets, itinerary receipts for electronic air tickets or control coupons for railway electronic tickets are strict reporting forms; they themselves are the basis for a deduction. This is indicated in clause 18 of the Rules for maintaining a purchase book (approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137).

If the tax is not highlighted on the ticket, but is highlighted on a separately issued invoice, then from 10/01/2014 it can also be deducted. After all, clause 18 of the Rules for maintaining a purchase book now allows you to register in the book not only a strict reporting form or a copy thereof, but also an invoice. Let us recall that previously tax authorities objected to deductions on invoices in such a situation (letters from the Federal Tax Service of Russia for Moscow dated August 31, 2009 No. 16-15/090448.1, dated January 10, 2008 No. 19-11/603).

The tax is accepted for deduction after the use of the ticket and approval of the advance report in which this ticket will be reflected. Until this moment, it is impossible to confirm that transportation services have actually been provided and accepted for accounting. Well, VAT in relation to intermediary services is accepted for deduction in the general manner: on an invoice, after these services are accepted for accounting.

Invoice or BSO

The basis for receiving a deduction for travel expenses is either an invoice or a strict reporting form (SRF), in which the tax amount is highlighted as a separate line.

Read on topic:

VAT deduction without invoice

If an organization purchases travel documents and hotel services for its employee in advance, it pays in cash. In this case, both the carrier and the organization providing accommodation services (VAT payer) issue invoices in which the tax amount is allocated separately, and in such situations, as a rule, there are no problems with deductions.

Travel tickets

The employee reflects these documents in his business trip report. Regarding transportation costs, you must provide a transportation document and a cash receipt.

Read on topic:

Take-off and landing expenses for business trips

It should be taken into account that according to clause 5.8 of Art. 1.2 of Law No. 54-FZ, details of a cash receipt (CSR) may be included in the travel ticket form. These include: a QR code or the date and time of the calculation, the serial number of the fiscal document, the sign of the calculation and its amount, the serial number of the fiscal drive and the fiscal sign of the document.

That is, the buyer may be issued a travel document form without a “classic” receipt. Such a check is equivalent to a regular check, so the employee has the right to print it out and present it to the employer to confirm his business trip expenses. If for some reason it is not possible to print a QR code, then all six of the above details of the cash receipt must be reflected on the ticket form, or the buyer should be issued a regular cash receipt.

Tickets: how to reflect them in accounting

To complete the employer’s task, the employee must travel to and return from the business trip. The employer must either compensate the employee for travel expenses or pay for them himself.

It’s easiest for an accountant when an employee purchases tickets on his own. Then they are indicated in the advance report, and their cost, after approval of the advance report, is included in travel expenses. In accounting, in this case, only expenses are reflected on the basis of the advance report.

However, if employees travel regularly on business, it is cheaper for the company to purchase tickets on its own behalf. The accounting procedure in this situation changes. A purchased ticket is a monetary document, which must be reflected in the organization’s records at the time of receipt. At the same time, its cost cannot be immediately attributed to expenses: paying for a ticket is actually an advance payment to the carrier for a trip in the future.

To make a trip, a ticket is issued to an employee. In accounting at this point, the cost of the ticket must be included in settlements with the employee as an accountable person, since the ticket is also issued to the employee for reporting, and after returning from a business trip it is included in the advance report. In this case, expenses are recognized on the date of approval of advance accounting (including in tax accounting).

This scheme also applies to electronic tickets. After all, these are also documents confirming the passenger’s right to travel. Moreover, the route receipt and control coupon are strict reporting forms (part “a”, paragraph 2, paragraph 1 of the appendix to the Order of the Ministry of Transport of Russia dated November 8, 2006 No. 134; paragraph 2 of the Order of the Ministry of Transport of Russia dated August 21, 2012 No. 322) .

Will anything change if the ticket is purchased through an intermediary? In this case, the accounting for the ticket itself remains the same as described above. But the costs of paying the intermediary’s commission, if they are paid separately from the cost of the ticket, can be written off immediately after receiving the relevant documents from the intermediary.

Since the cost of a ticket is a payment under the contract of carriage, it cannot be included in expenses before the carriage has taken place. And the services of the agent through whom the ticket was purchased will be considered fully provided at the time of receipt of the ticket, which means that his remuneration can be immediately included as an expense in both accounting and tax accounting.

Let's look at an example.

The employee was sent on a business trip from April 6 to April 9. To do this, the employer (trade organization) purchased electronic air tickets through an intermediary at a cost of 11,800 rubles. (including VAT 1,800 rubles), which he received on March 30 and handed over to the employee on the same day. The agent's remuneration was 590 rubles. (including VAT 90 rubles), the agent’s report is approved simultaneously with receipt of tickets. VAT is highlighted in the itinerary receipt of each ticket as a separate line, and an invoice for his fee was received from the agent. The advance report was approved on April 10.

How to reflect the situation in accounting, see the table. In tax accounting, travel expenses are recognized on April 10 (the date of approval of advance accounting), and expenses in the form of agent remuneration are recognized on March 30 (the date of provision of his services).

Required documents

According to paragraph 1 of Art. 172 of the Tax Code of the Russian Federation, a VAT deduction can be obtained if you have an invoice issued in the appropriate manner.

This rule is easily followed when applying for a deduction for living expenses. The basis for the deduction is an invoice issued by the hotel (hotel, other organization providing accommodation services). In this case, the invoice can be issued both to the organization and to the employee. In the first case, based on the invoice, the organization makes a cashless payment to the hotel, after which it accepts VAT for deduction. In the second case, the employee pays the bill in cash, after which he receives reimbursement from the organization. The organization, in turn, accepts VAT for deduction based on the invoice and advance report of the employee.

If there is no invoice

However, often there is no invoice issued by the hotel reflecting the expenses for an employee’s accommodation on a business trip. The employee pays the cost of accommodation in cash and receives a receipt without an invoice or any additional documents.

Also, do not forget about travel documents, the receipt of which does not require the issuance of an invoice. Is it possible to deduct VAT in this case? The answer to this question is highly controversial.

On the one hand, representatives of the tax service categorically refer to paragraph 1 of Art. 172 of the Tax Code of the Russian Federation, according to which the basis for deducting VAT can only be an invoice. On the other hand, there are a number of court decisions made in favor of taxpayers:

• – FAS Central District No. A62-1547/03 dated June 21, 2004;
• – FAS of the East Siberian District No. A19-1855/04-5-51-F02-3411/04-S1 dated 09.09.2004;
• – Federal Antimonopoly Service of the Ural District No. F09-554/04-AK dated 03/02/2004.

According to judicial arbitrators, organizations can deduct VAT on the basis of travel documents (railway, air, bus tickets, etc.) and receipts for payment of the cost of living, provided that the payment of these expenses was made by the employee in cash. The rationale for this position of the judicial authorities is clause 7 of Art. 168 of the Tax Code of the Russian Federation, according to which the sale of goods (work, services) to the population for cash payment does not provide for the issuance of an invoice. Such operations are accompanied by the issuance to the citizen of another document on a strict reporting form - a travel ticket or cash receipt.

• Thus, based on current judicial practice, an organization can accept VAT on travel expenses for deduction without an invoice if the following conditions are simultaneously met: travel/accommodation expenses were paid by the employee in cash;
• there is a supporting document (ticket, receipt) drawn up on a strict reporting form

.

If VAT is not allocated

Another popular question regarding the deduction of VAT on travel expenses is whether a company has the right to a deduction if VAT is not highlighted in the documents?

For example, an employee paid for accommodation services on a business trip and received a receipt for the total amount, excluding VAT. Can an organization receive a deduction?

In such cases, taxpayers should also turn to judicial practice. In accordance with the position of the arbitrators, in case of cash payments to the population, the issuance of documents with the allocation of VAT is not mandatory. Thus, an organization can reduce the VAT taxable base through a deduction if an employee paid for tickets or rental housing on his own in cash.

As a conclusion, we note that in order to avoid disputes with the tax authorities, the taxpayer should choose one of the following formats for preparing travel documents:

1. The organization pays travel and accommodation expenses in non-cash form on the basis of an invoice with an allocated VAT amount.
2. The employee purchases tickets (pays the cost of accommodation) independently in cash . Based on judicial practice, an organization can issue a deduction without an invoice, on the basis of a strict reporting form (travel document, receipt), in which the VAT amount is not allocated.

An employee rests at the location of a business trip

Let’s say an employee spends some time at the place of business trip, using it for recreation: he stays for vacation after the business trip or, conversely, first uses vacation, and then performs an official task in the same place. In this case, is it possible to recognize travel expenses for an employee in tax accounting and is it necessary to withhold personal income tax from the amount of such expenses?

According to the financial department, if the period of stay at the place of business trip significantly exceeds the period established by the order on sending on a business trip, then in fact travel is paid not to or from a business trip, but to or from vacation. In this case, the cost of travel is recognized as the employee’s income for personal income tax purposes (letters of the Ministry of Finance of Russia dated July 30, 2014 No. 03-04-06/37503, dated September 12, 2013 No. 03-04-08/37693).

At the same time, the Ministry of Finance’s explanations regarding travel expenses are contradictory. In some letters, officials indicate that expenses cannot be recognized in tax accounting (letters from the Ministry of Finance of Russia dated November 20, 2014 No. 03-03-06/1/58868, dated November 8, 2013 No. 03-03-06/1/47813). In others, such expenses can be taken into account, but only if the delay or earlier departure occurred with the permission of the manager, who confirms the expediency of the expenses. After all, the expenses would still have been incurred regardless of the date of their implementation (letters dated August 11, 2014 No. 03-03-10/39800 (clause 2), dated July 30, 2014 No. 03-04-06/37503 (clause 2) and etc.).

But if an employee stays at the place of a business trip (or goes on a business trip in advance) for the weekend, expenses can be taken into account in any case (letter of the Ministry of Finance of Russia dated November 20, 2014 No. 03-03-06/1/58868), and the employee’s income for personal income tax purposes costs travel is not recognized (letter of the Ministry of Finance of Russia dated August 11, 2014 No. 03-03-10/39800).

Also read about how to calculate payments during business trips and how to confirm a business order.

VAT accrual on refundable travel allowances

Let's consider a situation where the supplier provides the customer with any services, for which the supplier's representative has to be sent to another location. Is it necessary to charge VAT in this case and on what amount?

There are two positions on this issue. The Ministry of Finance believes that compensation for travel expenses is subject to VAT. Financiers express the corresponding opinion in letters dated February 26, 2010 No. 03-07-11/37, November 9, 2009 No. 03-07-11/288 and others.

In them, the Ministry of Finance explains that payment of travel expenses is related to payment for basic services provided by the supplier. In this regard, these reimbursable expenses must be included in the VAT tax base. Having formulated their point of view, officials nevertheless carefully clarify that this is their personal opinion, and the letters are only explanatory in nature.

However, arbitrators often think differently. Since compensation for services does not involve a transfer of ownership, the funds received by the service provider as compensation cannot be subject to taxation.

How is this explained? If the contract for the provision of basic services does not include conditions on the possibility of making travel expenses at the expense of the customer, then the latter are recognized as compensation, which is not revenue and is not subject to VAT. Examples of such decisions: determination of the Supreme Arbitration Court of the Russian Federation No. 6950/07, resolution of the FAS of the North-Western District dated 08/25/2008 No. A42-7064/2007, FAS of the Volga-Vyatka District dated 02/19/2007 No. A17-1843/5-2006 and others).

Calculation and payment of travel expenses

Upon returning from a business trip, the employee is obliged to submit a financial report on travel expenses to the accounting department within three days, on the basis of which they will be recalculated taking into account the advance payment issued, indirect and additional costs associated with the implementation of the travel assignment and payment of the necessary taxes and contributions.

Based on the time sheet approved by the employer, the employee’s wages are calculated for the days of the business trip, taking into account the actual time spent, including days off worked by the employee due to production needs, which must be paid in double amount or compensated by providing an additional day off. All such cases must be agreed upon in advance with the employer. These also include cases where an employee is on the way to a business trip and back on weekends.

Taxation of travel expenses

VAT deduction on travel expenses

VAT on travel expenses is deductible if the following documents are available:

• invoice of the hotel where the employee lived during the business trip, indicating the amount of VAT and documents confirming the actual payment of living expenses, with the exception of costs for additional services;
• tickets, or other travel documents in which the VAT amount is highlighted as a separate line. VAT on payment for the use of bedding is taken into account when providing a separate invoice.

All VAT deductions are made only if the business trip took place on the territory of the Russian Federation.