How to calculate travel expenses in a new way

Accounting for travel expenses: calculation and registration

Many companies and individual entrepreneurs, in the course of their activities, are faced with the need to send employees on trips away from their place of permanent work in order to carry out certain assignments.
Such a trip is called a business trip (Article 161 of the Labor Code of the Russian Federation). At the same time, the employer is obliged to preserve for the posted worker his workplace, average earnings, and also reimburse the costs incurred by him, the list of which is established by law. In order to correctly and reasonably account for travel expenses, the accountant must have properly executed documents confirming the fact of the business transaction.

Accounting for travel expenses can be divided into 2 main stages:

• preliminary calculation and issuance of money on account to the business traveler;
• approval of the employee’s advance report on the amounts spent.

In order to pay an advance to an employee for business trip expenses, the accountant needs to calculate it based on internal documents:

• an order or instruction from the manager to send a company employee on a business trip, which indicates the employee’s full name, duration and purpose of the trip (to perform a work assignment);
• a written decision of the manager on an employee’s trip on a business trip using official or personal transport (if accepted).

Based on what is written in these two local documents, as well as the business travel regulations developed and adopted by the company, the accountant calculates a cash advance, which includes:

• the cost of tickets for travel to and from the business trip;
• payment for hotel accommodation;
• daily allowance for each day you are on a business trip;

To learn whether to pay an employee a daily allowance for days on the road if the ticket includes meals, read the material “A business trip ticket includes meals—should you pay an employee a daily allowance for days on the road?” .

• other expenses permitted by management.

Is it possible to take into account taxi expenses of a business traveler when taxing, read the article “Reflecting taxi expenses in tax accounting (nuances).”

The daily allowance does not depend on travel and housing costs. This separate expense item is defined as the funds needed to perform work and stay during a business trip (for food).

Daily allowances are not limited by law, and every commercial organization has the right to establish their amount by internal act. At the same time, you need to remember that there is a limit above which personal income tax must be calculated and withheld from the employee, as well as insurance premiums must be calculated. In 2020-2021, this limit is 700 rubles. per day for business trips in Russia and 2,500 rubles. - for business trips abroad.

Daily allowances are paid for all days on a business trip, including weekends and non-working holidays, as well as travel days and forced stops (clause 11 of 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). The employee does not need to report for the use of daily allowances.

Other expenses may include expenses for mobile communications, the Internet, and payment for goods and services necessary for work.

If you have access to ConsultantPlus, check whether you have correctly taken into account travel expenses when calculating your income tax. If you don't have access, get trial of online legal access.

The employee receives an advance at the organization's cash desk or by non-cash transfer to a card and, before the end of 3 days after returning to his permanent place of work, reports to the accounting department for the money received.

Travel expenses per diem in 2018: what is included, how to calculate?

Many people are guessing about what is included in the calculation of compensation and what kind of compensation can be received. The regulations of the Ministry of Internal Affairs regulate the implementation of laws, so employer fraud or cancellation of compensation may be punishable. All business expenses must be debited to the account. Supporting documents may be provided, such as a bus or petrol ticket.

Reimbursement rates for business trips in Russia include:

• Travel expenses;
• Cost of living;
• Additional finances.

If an employee leaves the Russian Federation after receiving such a referral, the organization must offer compensation for:

• The need to obtain a passport;
• Opening a visa and other permits;
• Overseas fees.

Size in Russia

In the country of Russia and each constituent republic, different reporting of compensation is possible. Each production takes into account its own characteristics of labor, and its accounting department can accept any official advance. Of course, if the advance report contains a sufficiently large amount, you will have to pay a larger personal income tax. The Russian tax code will treat payments from the cash register as income for the worker. The Ministry of Finance does not clearly regulate how to calculate compensation and how money is paid on the day of departure. Each company sets what the minimum and maximum payout will be.

The compensation rate for issuance in 2021 is approximately:

• In the region in the home region - 200-300 rubles per day;
• When sending to other regions – 500 – 1000 rubles per day;
• When sending to another country – up to 2500 rubles per day.

In Ukraine

In the budget of an enterprise in Ukraine, one manager can issue an order about what the amount of compensation will be and what new it includes. The main point in government legislation is that money must be issued. Even the article does not clearly regulate the amount of pay for military personnel or state employees, so any change is possible. Also, the payment cannot be canceled, and if there is a large increase, taxes will be paid.

In budgetary institutions

Travel expenses per diem in 2021 in budgetary institutions include all the same aspects. In order to make a decision on payment, a memo or statement can be taken into account. A document with the KOSGU code is drawn up, the estimate is calculated, the posting sections are filled out, and the refund can be accounted for by the tax office.

Accounting for expenses on foreign business trips

A business trip abroad is processed in the same way as in Russia, only it has some features:

• Additional expenses are added for obtaining a visa, a foreign passport, consular and other fees necessary for traveling abroad (subclause 12 of Article 264 of the Tax Code).
• The daily allowance limit, exempt from personal income tax and contributions when traveling to another country, is 2,500 rubles.
• When traveling abroad, the time for calculating daily allowances is determined by travel documents, and in case of their absence, by travel documents or by supporting documents of the receiving party (clause 7 of the regulations on business trips No. 749).
• Primary documents drawn up in a foreign language must be translated into Russian (clause 9 of the Accounting Regulations, approved by order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n).

If an employee purchased currency on his own, then when drawing up a report he must attach certificates of purchase. If such a certificate is not available, then the expenses will be recalculated at the rate of the Central Bank at the time of receipt of accountable money (clauses 5, 6, 7 of PBU 3/2006).

After the report is approved:

• the balance of the advance, returned in foreign currency, is credited to the cash desk with conversion into rubles at the official exchange rate on the date of receipt of money;
• overexpenditure made in foreign currency is issued to the employee in rubles, recalculated at the exchange rate on the day the advance report is approved.

For daily allowances in foreign currency, that part of them that is subject to personal income tax must be recalculated into rubles at the rate on the last day of the month in which the advance report was approved (letter of the Ministry of Finance dated November 1, 2016 No. 03-04-06/64006).

ConsultantPlus experts explained how to take into account expenses in foreign currency for a business trip abroad. Get trial access to the system and upgrade to the Ready Solution for free.

IMPORTANT! If the company’s local regulatory act specifies the amount of daily allowance in foreign currency and pays the employee in rubles, then there is no need to recalculate (letter of the Ministry of Finance dated April 22, 2016 No. 03-04-06/23252).

Income tax

When calculating income tax, daily allowances are not standardized (subclause 12, clause 1, article 264 of the Tax Code of the Russian Federation). Include them in expenses in the amount provided for by the collective agreement or local regulations of the organization: orders, regulations on remuneration, regulations on business trips, etc. The amount can be set either fixed or based on actual expenses.

Confirm expenses in the form of daily allowances with an advance report and documents that are drawn up when sending on a business trip. Checks and receipts indicating for what purposes the employee spent the money during the trip are not needed (letter of the Ministry of Finance of Russia dated December 11, 2015 No. 03-03-06/2/72711).

As a general rule, when using the accrual method, daily allowances are recognized as expenses on the date of approval of the advance report (subclause 5, clause 7, article 272 of the Tax Code of the Russian Federation). Under the cash method, in order to recognize expenses, it is necessary to confirm the fact of their payment. However, when issuing an advance to an employee for a business trip (taking into account the approximate amount of daily allowance), no expense arises. The amount of daily allowance can be determined only after the employee submits an advance report. Therefore, recognize expenses on the date of approval of the advance report (clause 3 of Article 273 of the Tax Code of the Russian Federation).

EXAMPLE The manager of Omerta LLC was on a business trip in the Czech Republic from May 16 to May 18. By order of the head of the organization, the daily allowance for business trips to the Czech Republic was set at CZK 800 per day. The organization pays daily allowance for business trips in Russia at the rate of 700 rubles. per day. On May 21, the head of Omerta approved the advance report submitted by the employee. During the business trip, the employee was accrued daily allowance: – for 2 days of stay in the Czech Republic - in the amount of CZK 1,600 (800 CZK/day × 2 days); – for 1 day of return to Russia – 700 rubles. The exchange rate of the Czech crown as of May 21 was 2.7143 rubles/crown (conditionally). The accountant included the entire amount of per diem in expenses when calculating income tax: 1600 CZK × 2.7143 rubles. /CZK + 700 rub. = 5042.88 rubles. When calculating the tax base for personal income tax for January, the accountant did not take into account daily allowances, since their amount does not exceed: – for business trips in Russia – 700 rubles. per day (700 rub. = 700 rub.); – on business trips to the Czech Republic – 2500 rubles. per day ((800 CZK × 2.7143 rubles/CZK) At the same time, the accountant calculated the maximum daily allowance for business trips abroad based on the exchange rate valid on the date of payment of the daily allowance. The accountant did not include the daily allowance in the taxable base for contributions to compulsory pension insurance and contributions for insurance against accidents and occupational diseases.

Travel expenses under the simplified tax system “income minus expenses”

When sending an employee on a business trip, the organization uses the simplified tax system to calculate travel expenses in the same way as under the OSNO. Having reimbursed the employee for all travel expenses stipulated by law, the enterprise has the right to reduce its income by them for tax purposes, subject to documentary confirmation and economic justification of the expenses incurred (subclause 13, clause 1, article 346.16 of the Tax Code of the Russian Federation).

A distinctive feature is the date on which travel expenses are included in expenses. Since accounting for expenses on the simplified tax system is carried out on a cash basis, the date of recognition of expenses is considered to be the date of approval of the advance report. However, if the employee has spent his own funds and the company reimburses him for them, the reimbursed payments should be included in the book of income and expenses at the time of issuing money from the cash register (Clause 2 of Article 346.17 of the Tax Code of the Russian Federation).

One more nuance. According to the Ministry of Finance, an individual entrepreneur without employees on a simplified basis cannot take into account the costs of his own trips. The department justifies this position as follows: a business trip is a trip by an employee at the direction of the employer. But an individual entrepreneur does not have an employer, just as he cannot be his own employee (letters from the Ministry of Finance dated 02/26/2018 No. 03-11-11/11722, dated 07/05/2013 No. 03-11-11/166). The courts, as a rule, do not agree with such conclusions (resolution of the Federal Antimonopoly Service of the Far Eastern Military District dated August 22, 2011 in case No. A73-9729/2010).

For more information about the recognition of expenses under the simplified tax system, read the material “List of expenses under the simplified tax system “income minus expenses””.

Reflection of travel expenses in accounting

An approved advance report - in Form AO-1 or an independently developed form - with documents attached to it confirming expenses incurred in the interests of the company will serve as the basis for reflecting these expenses in accounting.

What should an accountant count and check?

The accountant, when checking the advance report, makes an adjustment calculation of daily allowance (if the business trip was shorter or longer than planned) on the basis of travel tickets, from which he takes the departure date and return date. The departure day is considered to be the current day if the departure time on the tickets is before 24:00 inclusive, and the next day is from 00:00.

REMINDER! If the trip was made by personal transport, then the daily allowance is calculated according to the waybill and accommodation invoices, according to which the accountant can track the date of arrival and departure to calculate the day on a business trip.

If there are no travel documents, as well as papers confirming the fact of residence at the place of business trip, the employee provides an official note about the actual length of stay on the business trip, confirmed by the record of the receiving party. The responsible person of the organization to which the employee was sent must put a mark on the date of arrival and departure (clause 7 of the Regulations on business trips dated October 13, 2008 No. 749).

If an employee has used official or personal transport and needs compensation for its use and gasoline, then he must submit a memo, a waybill that calculates the mileage traveled, and attach invoices and receipts for the purchase of fuel. The possibility of reimbursement of such expenses should be provided for in the accounting policy.

Housing rental documents confirming payment must also be checked: checks, receipts, rental agreement, receipt from the owner of the house or apartment. During the verification, the amount actually paid and confirmed is taken into account and approved.