Payment for accommodation on a business trip - in a budget organization, supporting documents, norm

Travel expenses

The main expenses that an employer is obliged to pay to an employee sent on a business trip are:

daily allowance;
travel expenses to and from a business trip;
living expenses.

The company sets the daily allowance amount independently in its local regulations. The employer also compensates for travel expenses based on the standards established in the internal document. For example, the Business Travel Regulations may set a limit on expenses for renting accommodation. All this is spelled out in Art. 168 Labor Code of the Russian Federation.

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 hotel stays

According to 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 No. 1085), the hotel issues a document confirming payment for the stay: a strict reporting form (SRF) or a KKM check.

VAT allocated on a hotel invoice can be deducted without an invoice . This is explained in the letter of the Ministry of Finance dated February 26, 2020 No. 03-07-09/13555.

If an employee brings back from a business trip a hotel bill in which meals are highlighted as a separate line, then these expenses cannot . And the cost of food must be subject to personal income tax and insurance premiums in accordance with subparagraph. 12 clause 1 art. 264 Tax Code of the Russian Federation. The Ministry of Finance takes a similar position (letter dated October 14, 2009 No. 03-04-06-01/263).

The documents provided along with the advance report must contain information not only about the amount of amounts actually paid, but also information that allows you to unambiguously confirm the name of the paid service (letter of the Federal Tax Service of Russia dated November 25, 2011 No. ED-4-3/19756).

When traveling abroad, the hotel also issues documents. And when preparing an expense report, hotel invoices must line by line into Russian. This follows from clause 9 of the Regulations on accounting and financial reporting in the Russian Federation (approved by order of the Ministry of Finance dated July 29, 1998 No. 34n).

Travel expenses: how to account for living expenses

What documents will be needed

In addition to travel expenses for a business trip employee, the organization bears the cost of paying for the services of the hotel where he stays during the business trip.
In order for the company to take into account the employee’s living expenses when calculating income tax, the employee must receive a document from the hotel confirming these expenses. What kind of document should this be? Previously, hotels could use the strict reporting form “Account” in Form No. 3-G. It served as a document confirming both payment for hotel services and the fact of residence in it. However, this form cannot be used at this time. In accordance with Decree of the Government of the Russian Federation dated May 6, 2008 No. 359 (hereinafter referred to as Decree No. 359), this form, like other old BSOs, ceased to be valid on December 1, 2008.

However, some hotels continue to issue invoices using Form No. 3-G. Can such a document serve as a basis for including the cost of living in expenses? The answer from officials is unequivocal: no, it cannot (letters from the Ministry of Finance of Russia dated 08/07/09 No. 03-01-15/8-400 and dated 08/18/10 No. 03-03-06/1/556). Referring to Resolution No. 359, Ministry of Finance specialists note: hotels can use an independently developed strict reporting form. It must contain the details specified in paragraph 3 of the Regulations*, approved by Resolution No. 359. At the same time, officials add, approval of the form of such a document by authorized federal executive bodies, including the Ministry of Finance of Russia, is not required. If the hotel uses cash register equipment, then it will issue a cash receipt as a document confirming payment for its services.

Note. If a business traveler pays for hotel services using a credit card, then to account for expenses it will not be enough to have only a certificate of the transaction issued by the hotel (letter of the Ministry of Finance of Russia dated October 16, 2009 No. 03-03-06/1/666). The main document confirming payment for accommodation services, in this case, will also be a BSO developed by the hotel or a cash receipt.

As for the deduction of VAT, the company will be able to deduct the amount of this tax indicated in the hotel invoice. Officials claim that the deduction can be applied only if the hotel account is drawn up on a strict reporting form, and the VAT amount is highlighted as a separate line (letters of the Ministry of Finance of Russia dated December 21, 2007 No. 03-07-11/638 and dated December 23, 2009 No. 03 -07-11/323).

Some organizations, in order to avoid claims from tax authorities, prefer to pay hotels not through a business traveler, but directly. That is, they transfer money non-cash. In this case, the hotel, which is a VAT payer, will issue a certificate of services rendered, as well as an invoice. Based on the act, the company will take into account the living expenses of the posted employee.

If the employee is staying in a luxury room

The cost of accommodation for business travelers in superior rooms may attract increased attention from tax authorities. In this case, the corresponding entry in the collective agreement or in the regulations on business trips will allow minimizing tax risks. For example, it may say that ordinary company employees are required to use standard hotel rooms, while management personnel can live in luxury or junior suite rooms.

I would like to note that in judicial practice there is a case where an organization managed to defend the expenses for the accommodation of one business traveler in two hotel rooms (Resolution of the Federal Antimonopoly Service of the Moscow District dated March 5, 2009 No. KA-A40/935-09). The organization explained that the second number was used by a seconded employee (deputy general director) to negotiate with representatives of the customer and subcontractors. As you know, expenses for business trips, in particular for renting residential premises, are written off on the basis of paragraph 12 of Article 264 of the Tax Code of the Russian Federation. At the same time, the Tax Code does not contain any restrictions regarding the premises in which a posted employee can live. The court agreed with this approach.

The hotel bill shows the cost of meals

Almost every hotel has a cafe or restaurant, and guests can be offered breakfast. If the cost of food is allocated separately in the hotel bill, then the organization will not be able to include the cost of food in the cost of living. This is explained by the fact that the cost of food is reimbursed through the daily allowance. Moreover, you will need to pay personal income tax on this amount. This is stated in the letter of the Ministry of Finance of Russia dated October 14, 2009 No. 03-04-06-01/263. Officials explained that paying for food in a hotel is not compensation for the cost of renting residential premises, so it should be subject to personal income tax. The letter addresses the following situation. The organization established a daily allowance rate. But if a hotel provided a business trip worker with one meal, the organization paid the daily allowance not in the full amount (according to the norm), but in the amount of 75 percent of the norm. In fact, the organization partially reimbursed food costs through per diem allowances. But financiers did not take this fact into account.

Officials made the same conclusion regarding the unified social tax. Considering that insurance premiums are currently paid instead of the unified social tax, it is possible that inspectors will use a similar approach in relation to premiums.

In this regard, we can mention the letter of the Ministry of Health and Social Development of Russia dated 06.08.10 No. 2538-19. In it, officials answered the question of whether it is necessary to impose insurance premiums on the cost of hotel services if the price of a room per night includes the cost of breakfast and this is confirmed by the data in the hotel price list. According to ministry experts, in this case there is no need to charge insurance premiums. Please note that in this situation, breakfast is usually not mentioned on the bill, or is mentioned, but its separate cost is not given. It can be assumed that in a different situation (when the price of the room does not include the cost of breakfast, and this service is offered to residents for a fee), officials would have spoken differently.

In general, a mention of meals in a hotel bill, even without indicating the cost, can become a reason for filing claims during tax audits. In practice, there are cases when tax authorities “calculated” the cost of food by calculation and assessed it with personal income tax. For example, this was the case in a dispute in which the Federal Antimonopoly Service of the North-Western District issued a resolution dated March 14, 2008 No. A56-17471/2007. Fortunately, the court did not support the controllers.

No hotel bill

Consider the following situation: a posted worker did not include a hotel bill with the expense report, but the company still paid him a certain amount for accommodation. For example, this situation is possible if documents confirming payment for hotel services are lost. Or the seconded employee lived with relatives or friends during a business trip. Obviously, the company cannot attribute the amount paid to the employee to reduce taxable profit. After all, she will not have documents confirming expenses.

But should the organization charge and withhold personal income tax from this amount? The answer to this question is given in paragraph 3 of Article 217 of the Tax Code of the Russian Federation. This provision states: if the taxpayer has not submitted documents confirming payment of housing rental expenses, the amounts of such payment are exempt from personal income tax, but in the amount of no more than 700 rubles for each day of a business trip in the Russian Federation and no more than 2,500 rubles for each day of stay on a business trip abroad.

An explanation regarding the payment of insurance premiums in this situation is contained in the letter of the Ministry of Health and Social Development of Russia dated 06.08.10 No. 2538-19. According to officials, undocumented expenses for renting accommodation on a business trip should be included in the base for calculating insurance premiums. * “Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment.”

Reporting documents for living in an apartment

What reporting documents for living in an apartment will a business traveler bring from his trip?

If an employee on a business trip lived in a rented apartment, he can confirm his expenses with a rental agreement and a document confirming payment for accommodation (letter of the Ministry of Finance dated January 15, 2016 No. 03-03-07/803).

If the employee provided a rental agreement and payment document (for example, a bank card statement or an online check), these expenses can be taken into account for income taxes. Personal income tax and insurance premiums do not need in accordance with clause 1 of Art. 217, sub. 12 clause 1 art. 264 and paragraph 2 of Art. 422 of the Tax Code of the Russian Federation.

If the employee was unable to provide supporting documents for the costs of living in an apartment (hotel), for example, due to loss, the employer can reimburse him for these costs. cannot be accepted when taxing profits .

When to prepare reporting documents for business travelers

At most enterprises, there is a production need for one of the specialists to go on business trips to other regions to solve various business issues. In accordance with the Labor Code of the Russian Federation, not any specialist can be sent on a business trip; there are some restrictions.

In particular, the following categories of workers cannot be sent on a business trip:

Employees with whom a student agreement has been concluded. You cannot send such an employee on a business trip during the educational process. Travel on behalf of management is possible only during the period when classes are not being held (Article 203);
pregnant women (Article 259 of the Labor Code of the Russian Federation);
minors (under 18 years of age), with the exception of people with creative activities: athletes, artists or journalists (Article 268);
women with small children can be sent on a business trip only if they express their consent in writing and they have no medical contraindications. The employer is obliged to inform the employee that she has the right to refuse a business trip;
mother, father or guardian who alone raises a child under 5 years of age (Article 264 of the Labor Code of the Russian Federation);
parents with a disabled child;
employees who are in the care of sick relatives, if they have supporting medical documents (Article 259 of the Labor Code of the Russian Federation).

The company has the right to officially send on a business trip a specialist with whom an employment contract has been concluded.

But in practice it often happens that management sends to another region for official reasons:

an employee whose relationship is formalized by a civil contract;
specialists officially working for a partner company and not having an employment relationship with the sending organization.

In the above cases, the enterprise does not have legal grounds to issue travel documents. But this does not mean that such expenses are not subject to reimbursement. The sending enterprise must have its own regulations, in accordance with which costs are compensated, and a prerequisite is that there is a relationship between production necessity and the sending of a third-party specialist.

Some time ago, reporting documents for business travelers consisted of a job assignment, a travel certificate and a report on the results of work. Currently, this package has been expanded to include the following papers:

Reporting documents when ordering services by an employer

In some companies, expenses for accommodation on a business trip are paid by bank transfer directly to the bank account of the hotel or hiring agent. In this case, payment for the hotel on a business trip is not made: upon check-in, the employee only gives the reservation number. When leaving the hotel and handing over the room, the business traveler is given a document issued in the name of the employer.

If the employee paid for additional expenses at the hotel (for example, laundry or breakfast), a separate document is issued for these services.

An employer can also enter into an agreement to rent an apartment for its employees to organize living conditions for them on a business trip. This is especially true for long-term or frequent business trips. The apartment can be rented from both individuals and legal entities. In this case, a lease agreement . And at the end of the lease term (or the period specified in the agreement), the lessor can issue a lease deed. In this case, reporting documents for accommodation will also be issued to the company, and not to the posted worker.

Accommodation for workers sent on a business trip can be arranged in temporary trailers or houses. Sometimes the employer builds entire mobile towns or sites from such pastures and cabins. This is convenient in cases where the construction of a facility is underway and it is more convenient for workers to live immediately on site - to reduce costs and travel time.

As you can understand, the costs of organizing temporary shelters are also borne directly by the employer. Consequently, the employees themselves using such housing do not need any additional documents.

Business trip reporting documents

The organization independently determines the procedure for reimbursement of travel expenses to its employees, prescribing it in a local act, but on the basis of the current legislation of the Russian Federation (Article 168 of the Labor Code of the Russian Federation). This also applies to the requirements for documentary evidence of living expenses for seconded employees.

Before a business trip, the employee receives in advance from the company's cash desk the amount of money necessary for the trip - travel expenses. They include: payment for travel to and from the business trip, the cost of housing for the posted employee, daily allowance, and there may also be any other expenses additionally agreed upon with the employer.

Having completed the task and returned back, the employee must prepare an advance report within 3 working days and attach to it all the necessary reporting documents for business travelers, confirming accommodation at the place of business trip, travel and other expenses incurred in connection with the business trip (clause 26 Regulations approved by Decree of the Government of the Russian Federation dated October 13, 2008 No. 749). The advance report shall indicate, among other things: Full name. employee, the date of issue and the amount of the advance payment he received for the business trip, the amount of funds actually spent by the employee, a list of all documents confirming expenses incurred during the business trip.

Since 2015, travel certificates are no longer required. Now the duration of an employee’s actual stay on a business trip is, as a rule, determined on the basis of travel documents (including electronic ones) for trains, planes, buses and other types of transport. If tickets are not available for any reason (for example, lost), then the period of the employee’s stay on a business trip is calculated on the basis of documents confirming the rental of housing at the location of the trip (clause 7 of the Regulations, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749) .

Payment for accommodation on a business trip in a budget organization

If an employee of a state non-profit organization, which is financed from a certain level of budget, is sent to another region for official purposes, then the procedure for confirming expenses will be similar to that of any commercial organization. The difference in the procedure is the indication of another source of funding for the business trip.