Do you need a travel document for a waybill for a truck?

What is the document for?

A travel document (travel certificate) is issued to an employee sent on a trip for the purpose of performing official duties.
The certificate is filled out on a unified form according to form T-10 (Resolution of the State Statistics Committee of Russia No. 1 of 01/05/2004). At the same time, current legislation allows the employer to draw up a form of travel sheet independently, including the necessary points and provisions. In this case, the developed format must be consolidated in the accounting policies and other local regulations of the organization.

Is it necessary to compile

Previously, this document was required to be completed when employees were leaving on a business trip. According to labor legislation, the purpose and duration of the trip had to be stated in the certificate.

In 2015, the obligation to draw up a travel certificate was removed from institutions (RF RF No. 1595 dated December 29, 2014). Since January 2015, the employer himself decides whether to fill out a special certificate for business trips or not. If the organization accepts its completion, this must also be specified in the internal regulations of the institution.

How to arrange a business trip without using a travel certificate

At the moment, to arrange a business trip, all you need is an order from the manager (T-9) and an advance report upon arrival (Form N AO-1).

Business trip

If the organization decides to no longer use the abolished forms, then the refusal of travel certificates must be recorded. From a local act, such as the “Regulations on Business Travel,” all references to these forms should be removed. And accordingly, state that now for all these purposes an order to send an employee on a business trip is used. But since the order does not contain a line about the purpose of the trip, the organization should independently develop and approve a modified T-9 form, which will provide for this feature (for most primary documents this is acceptable).

Also, in the local act it is necessary to fix the amount of daily allowance, the procedure for recognition and reimbursement of expenses. Including how an employee’s trip by car should be confirmed.

Information about an employee leaving on a work trip was previously mentioned in a special journal, where there was a special column for the ID number. Now you can put a dash there or not fill it in at all.

How to confirm expenses in 2021

A business trip must be confirmed with travel tickets (for example, airline tickets, train tickets, etc.) to and from the destination. If the employee has lost them, he should contact the transport company to obtain a copy. You also need all checks and receipts for hotels, renting an apartment, communication fees and other expenses.

If an employee goes on a business trip in his car, then upon arrival back he needs to submit a memo with the dates of arrival and departure and supporting documents (cash receipts for fuel, parking receipt, waybill, etc.).

Justification of expenses for tax purposes

Currently, only relevant receipts and expense statements are required to support expenses. If there are no receipts, then personal income tax will have to be charged on these amounts. As for travel certificates, the courts have previously recognized that they are not needed, since there is no such requirement in the Tax Code.

The situation is similar for insurance premiums. If all checks are available, they will not be credited. Until 2015, the certificate was required to be attached to the expense report and difficulties could arise if it was not there.

When calculating the income tax base, travel allowances are recognized as expenses associated with production and sales. These expenses are taken into account on the date of acceptance of the advance report. Until 2015, certificates were needed to include travel expenses as expenses.

All travel expenses must be economically justified. To do this, it is enough that the purpose of the trip specified in the order is aimed at generating income. Until 2015, tax officials themselves admitted that in this regard, the order and the travel certificate essentially duplicate each other.

Thus, the law clearly allows you to do without travel certificates. And this greatly simplifies document flow, especially for small businesses. But for larger businesses, it may be useful to retain this form for greater control over personnel movements.

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Front part

Key information must be entered on the title side. Here the details of the organization itself are indicated: its name and OKPO code, as well as the parameters of the certificate itself (number and date).

Next, you need to fill out information about the employee sent on a business trip and the work purpose of the trip. The following information is indicated on the front:

• Full name, personnel number and passport details (if necessary) of the employee;
• structural unit and position of the person sent on a business trip;
• information about the receiving party (city, name of organization);
• purpose of the trip;
• duration of the trip, indicating the start and end dates of the trip and the total number of days.

The front side of the sheet is certified by the manager’s signature and seal (if available).

Rules for filling out form T-10

The T-10 form can be filled out either by hand or printed using computer technology. However, it is important to remember that it is filled out solely on the basis of the relevant order - this is where all the data is taken from.

All data for the travel certificate is contained in the travel order

If the information about the purpose of the trip (destination, date of trip) indicated in the certificate does not correspond to that specified in the order, such a business trip cannot be paid for by the accounting department.

The following columns on the front side of the T-10 form must be completed:

• company name - you can specify both full and abbreviated ones, however, it must fully correspond to the name defined by the statutory documents;
• the registration number of the certificate and the date of its issue - in accordance with the business trip registration log;
• employee personnel number - in accordance with accounting data;
• Full name of the seconded person, without abbreviations;
• the name of the structural unit in which the secondee works;
• the name of his position;
• destination - name of the company, its address;
• purpose of the trip - indicated in strict accordance with the order;
• start and end dates of the business trip (time limits are indicated without taking into account the time spent on the road);
• details of an identity document (passport, service ID, etc.);
• signature of the head of the organization or other authorized person, company seal.

The signature of the head of the organization is affixed to the front side of the certificate and a seal is affixed

The reverse side of the form contains departure and arrival notes. Each mark includes:

• name of the locality (nothing else needs to be indicated here);
• date;
• position, full name and signature of the person authorized to mark travel certificates at a particular destination.

In the arrival/departure note, it is enough to indicate only the locality - the exact address is not necessary

Each mark is affixed with the seal of a structural unit or organization. Marks are filled in chronological order from left to right from top to bottom .

Back part

All movements of the employee are recorded on the back. Here the receiving organization puts down the following marks:

• about the date of actual arrival;
• about the day of departure.

Thus, the actual number of travel days is displayed on the back. It is also mandatory to indicate the last name, first name and patronymic of the employee and the place of business trip (city or other locality).

The turnover of the sheet is certified by the head of the receiving organization, and, when used, the seal of the institution is affixed.

Contents and sample

The T-10 form must be filled out in strict accordance with the established rules. Errors in the document are not allowed. If an inaccuracy was made during registration, the erroneous information must be crossed out with one line, and the correct information must be written on top. Corrections must be certified. The specialist responsible for preparing the document must sign and affix a stamp (if available at the institution).

If an employee must visit several cities or host enterprises as part of one trip, then chronology must be strictly observed when making notes.

Registration of a travel certificate

Regulations of the State Statistics Committee No. 1 of 01/05/2004. two unified forms for travel certificates have been approved - T-10.

The unified form of travel certificate was approved by the State Statistics Committee

Since 2013, this form is not mandatory for use - each employer has the right to develop their own, more convenient for use.

The general rules for filling out and submitting a travel certificate to an organization are as follows:

1. The certificate is filled out and signed by the manager by the employee who is entrusted with the functions of processing the business trip, after issuing the order on the business trip.
2. The manager’s signature, as a rule, is affixed with the organization’s round seal (the condition depends on the chosen form of the certificate and the procedure established by the local legal regulations on business trips).
3. The certificate can be registered in a special journal for registering such documents, if one is maintained at the enterprise.
4. Before issuing a certificate to the employee, the responsible person puts a mark on the retirement, certifying it with his own signature and the seal of the structural unit (if any).
5. The certificate is issued to the posted employee against signature in the registration register.
6. Upon arrival at the destination and upon departure from it, the employee turns to the responsible person of the receiving organization to put similar marks on the certificate.
7. Having arrived at the organization that sent him, the employee again comes to the person who issued the certificate, who makes the final mark.
8. The certificate form may require the signature of the head of the structural unit in which the posted worker works, who must assess whether the official task has been completed.
9. The business traveler submits the certificate to the accounting department for calculation of payments.

The business trip log is drawn up in any form

Paid travel certificates are stored among the primary accounting documents of the accounting department in accordance with the established rules for their storage, archiving and destruction. According to Order of the Ministry of Culture of Russia dated August 25, 2010 N 558, the storage period for a travel certificate in an organization is 5 years.