Features of an advance report without a cash receipt

Why does accounting require supporting documents?

Clause 6.3 of the instruction of the Central Bank of the Russian Federation No. 3210-U dated March 11, 2014 states that accountable persons are required to submit advance reports along with supporting documentation, but the instructions of the Central Bank do not say which check is needed for reporting to the accounting department. Essentially, this is any financial form that confirms expenses and contains mandatory primary accounting details. Otherwise, the form cannot be accepted for accounting.

The widespread transition to online cash registers has made significant changes in the procedure for conducting settlements with accountable persons. Almost all sellers of goods, works or services are required to make purchases through an online cash register. The buyer is issued a fiscal cash receipt (hereinafter referred to as FKCH) or a new type BSO. Law No. 54-FZ clearly defined which check can be accepted for an advance report, and accepting forms that do not comply with the new regulations for the use of online cash registers carries tax risks for the company.

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How to fill out an advance report: instructions and sample filling

Astral

September 29, 2021 40631

Lifehack

What is an advance report

An advance report is a document that confirms the use of an advance payment to fulfill a certain official assignment or business needs by accountable persons.

Accountable persons are employees who can receive money from an organization to pay expenses directly related to the activities of that organization. The accounting department usually has an order with a list of persons who can take money for business expenses on account.

The advance report must indicate the amount received by the accountable person and the actual expenditure. The report is supported by documents confirming expenses. Accountable persons return the balance, and in case of non-return, this amount is withheld from the salary.

Four design rules

There are four basic rules that accountants must follow when preparing expense reports:

1. The format of the report is determined by the company.

   The manager must approve the original form of the report by order. However, the unified form N AO-1 “Advance report” is taken as a basis.

Mandatory details that must be in the document are indicated in paragraph 2 of Art. 9 of the Federal Law of December 6, 2011 N 402-FZ.

2. The manager sets a deadline for the reporting person.

   After this period, the reporting person must account for the advance. He has three working days to submit the report.

3. The manager sets a deadline for the accountant.

   During this period, the accountant must check the report. Then the document must be submitted to either the chief accountant or the manager for approval.

4. The accountant signs the report with the manager and chief accountant.

   Without these signatures, the document will be considered invalid.

Using an online service for organizing electronic document management, you can simplify the preparation and execution of reports.

Filling out an advance report

The advance report is filled out in a single copy. Both the accounting department and the reporting person are involved in filling it out. The procedure for maintaining and filling out advance reports is described in Bank of Russia Directive No. 3210-U dated March 11, 2014.

Accountable person

The sequence of actions when filling out an advance report by an accountable person:

1. The employee enters his full name, position and personnel number.
2. The employee fills out the “Advance payment assignment” column. It should indicate the category of expenses: travel expenses, purchase of consumables for office equipment, entertainment expenses, etc.
3. On the reverse side, in columns 2 to 4, the employee lists the details of documents confirming expenses, and in column 5 he writes down the amount of expenses.

Expenses can be confirmed by:

• cash and sales receipts;
• electronic checks;
• invoices;
• cash receipt orders;
• transport documents (travel tickets, coupons).

All documents that confirm expenses must be attached to the report so that the company can accept expenses for VAT deduction.

Accountant

After the accountant receives the document from the accountable person, he must perform the following algorithm of actions:

1. Assign a number to the report and indicate the date the document was received.
2. Fill out a tear-off receipt for acceptance of the report for inspection, containing the full name of the accountable person, details of the advance report, the amount of money issued and the number of supporting documents. The accountant issues the completed receipt to the accountable person.
3. Fill out the report table with the following data:

• information about the balance or overspending on the previous advance payment;
• information about the amount of the current advance;
• the total amount of money received and spent;
• amount of balance or overspending;
• information about the accounting accounts where the reporting is reflected.

• In column 7, the accountant writes down the amounts of expenses accepted for accounting; in column 9, the debit of the account. The accountant fills out Column 8 if the employee received an advance in foreign currency.

After this, the document is approved by the manager and the remaining columns at the top of the front side are filled out.

Only a correctly completed advance report allows you to take into account the money spent in expenses and, accordingly, in tax accounting. To ensure that everything goes according to plan, you can issue memos and checklists to reporting employees. They need to print instructions for filling out the report and a list of supporting documents.

Astral

September 29, 2021 40631

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Requirements for documents confirming expenses

In paragraph 6.1 of Art. 4.7 of Federal Law No. 54-FZ regulates uniform requirements for checks for the 2021 advance report. The standard establishes more than 20 details, these include:

• name of the organization and TIN;
• date, time and place (address) of settlement;
• position and full name of the cashier (seller) who knocked out the FKCH;
• name of the document and calculation indicator;
• registration number of the cash register and serial number of the fiscal drive;
• address of the site where the FCC is checked;
• shift number and serial number of the FCC for the shift;
• name of goods (works, services), quantity, price per unit, cost including discounts;
• calculation form;
• VAT rate and amount;
• taxation system;
• product code.

Legislators have provided for some features characteristic of each type of fiscal documentation.

Cash receipt

Back in 2021, with the introduction of Federal Law No. 129-FZ of 06/06/2019, new rules began to apply regarding which checks are accepted for advance reports in 2021, so make sure that the fiscal form contains additional details:

• buyer's name;
• Buyer's TIN;
• country of origin of the goods;
• Number of customs declaration;
• excise tax amount.

What details are permissible not to indicate in the paper FKCh are determined by the Federal Tax Service (clause 1.1 of Article 4.7 of Law No. 54-FZ). For example, it may not contain the shift number and the FCC number for the shift.

Sales receipt

Accountable persons reporting to the accounting department usually attach cash and sales receipts for the advance report, although if there is a fiscal (cash) receipt, the sales receipt is not required. Is it permissible to accept an advance report if the employee has only provided a commodity report?

Yes, the organization has the right to take into account expenses on the advance report, to which only the TC is attached (letter of the Ministry of Finance No. 03-01-15/52653 dated 08/16/2017). The employer is not responsible for the seller's failure to comply with cash laws.

In addition, the accountable person or his manager is not authorized to check whether the seller is obliged to use online cash register systems. Therefore, recognize expenses even if the employee submitted a sales receipt without a cash receipt for the advance report in 2021, but note that such documents may entail tax risks in terms of recognizing expenses for tax purposes.

Check received electronically

If the accountant was given an electronic FCC, then it is also a fiscal document confirming expenses. Is a check sufficient for an advance statement? Yes, that's enough, but the document needs to be printed.

To do this, download the online receipt using the link from the message sent by the seller by email or SMS. Then print the electronic document and attach it to the AO. The digital form must contain all the details provided for by Federal Tax Service Order No. ММВ-7-20/ [email protected] dated 03/21/2017 (as amended on 08/29/2019). Otherwise, the document is not evidence of reported expenses.

Strict reporting forms

Instead of FKCH, the seller has the right to issue specialized BSO. A payment receipt without a cash receipt for an advance report is accepted on a general basis. The requirements for the details of the strict reporting form are the same; they are enshrined in clause 6.1 of Art. 4.7 Federal Law No. 54-FZ.

IMPORTANT!

Paper BSO should not fade within six months (Clause 8, Article 4.7 of Law No. 54-FZ).

Rules for submitting an advance report

To issue funds to an accountable person, an order from the head of the organization is required. This order is issued after the application is submitted by the employee who receives accountable funds or goes on a business trip.

After making all the expenses, the employee must reflect them in the expense report, be sure to attach all supporting documents to it, and then transfer all this to the organization’s accounting department. The deadline for submitting the report varies depending on the type of expense.

For accountable persons returning from a business trip, the period is three days and is counted from the day indicated on the plane ticket, train ticket, or car travel ticket. If the amount was provided for other needs of the organization, the deadline for preparing the report is fixed in a separate order of the manager, which is attached to the accounting policy.

All information relating to the organization’s accounting policies, including its annexes, must be brought to the attention of all accountable persons, as well as accounting employees.

What documents cannot confirm expenses?

Representatives of the Ministry of Finance and the Federal Tax Service have repeatedly pointed out to accountants which checks cannot be accepted for advance reports:

• the document has faded, the details are unreadable;
• The FCC does not contain any mandatory details;
• the contents of the payment transaction do not correspond to the sub-report, for example, payment for a hotel room does not coincide with the dates of the business trip;
• the document is damaged, some of the required details are lost.

IMPORTANT!

If supporting documents for the advance report are drawn up in violation of the legislation of the Russian Federation, then expenses on them are not taken into account for tax purposes, since they do not have proper documentary evidence (letters of the Ministry of Finance No. 03-03-06/2/94579 dated 12/05/2019, No. 03- 03-06/1/3300 dated 01/22/2020, No. 03-03-06/3/4915, No. 03-03-06/1/4913 dated 01/28/2020).

Electronic boarding pass

Include payment for travel for business travelers in tax expenses based on a printed electronic ticket or boarding pass (letter of the Ministry of Finance No. 03-03-06/1/4908 dated January 28, 2020).

If an electronic ticket is lost, the flight costs will be confirmed by a certificate from the airline that the business traveler flew on the flight indicated on the ticket. If there is no certificate, the Ministry of Finance allows you to justify the expenses with a ticket and documents indirectly confirming the flight (letter of the Ministry of Finance No. 03-03-05/12957 dated February 28, 2019) - a mark in the passport, etc.

PKO instead of a check

A cash receipt order records the receipt of funds into the company's cash desk. This document also consists of two parts - the main and detachable ones, and, by analogy with the BSO, is needed by an employee when submitting an expense report.

Unlike the BSO, this document is used not only when providing services, but also when recording the sale and purchase transaction of various goods.

Requirements for PKO for reporting:

• basic details: number, date, name of organization, etc.;
• seal of the company that sold the product or provided the service;
• the amount of a product or service in numerical format with an explanation in words.

Before attaching a cash receipt order to an advance report, you must ensure that the details are available and that it complies with the KO-1 form established by the State Statistics Committee.