Taxation of travel expenses. Business trips "in a new way": is it necessary to give up a business trip certificate Business trip of a non-production nature
Companies that issue money on account, accrue dividends and send employees on business trips often have to argue with inspectors. The essence of the disagreement boils down to the following: whether it is necessary to accrue personal income tax, and what rate should be applied. We analyzed the latest arbitration practice and found out in which situations the judges support organizations, and in which they take the side of the tax authorities.
Travel expenses
Supporting documents
Traditionally, during inspections, tax authorities require documents confirming the official nature of the trip. In the absence of such papers, the auditors declare that the trip was made for personal purposes, and personal income tax must be withheld from the posted employee.
The judges invariably side with the companies. So, one organization from the Yamalo-Nenets autonomous region sent two workers to Moscow. The first received the task to conclude contracts with contractors, the second - to take a course at the Academy of Management. The inspectors believed that upon their return from the capital, the employees should have been pinned to their advance reports copies of concluded contracts and a copy of the certificate of professional development. Since these documents were not available, the auditors regarded travel expenses as personal income subject to personal income tax.
However, the judges concluded that only the employer himself can decide what supporting documents he needs. If the company has accepted the advance reports, then, despite the absence of contracts and certificates of advanced training, the production direction of the costs is beyond question. As a result, employees have no taxable income (resolution of the Eighth Arbitration Court of Appeal dated 09.11.11 No. А81-1294 / 2011, upheld by the resolution of the Federal Antimonopoly Service of the West Siberian District dated 24.02.12 No. А81-1294 / 2011).
There are similar conclusions in other court decisions. In particular, the judges of the Moscow District admitted: "... the organization itself determines which business trips to issue which documents to confirm the fact of an employee's secondment" (Resolution of the Ninth Arbitration Court of Appeal dated 20.01.12 No. 09AP-34530/2011-AK, left unchanged by the FAS Moscow district from 14.05.12 No. A40-66362 / 11-91-285).
Business trip without a business purpose
Sometimes the purpose of the trip is deliberately non-productive, and the employer openly declares this. In such a situation, according to officials, all travel expenses are taxable income for the employee. This position is set out in the letter of the Ministry of Finance of Russia dated November 22, 2010 No. 03-04-06 / 6-272.
But in arbitration practice there are examples when judges admitted: even in the case of an unofficial purpose of a business trip, personal income tax from an employee does not need to be withheld. This decision was made by the Federal Antimonopoly Service of the Moscow District in relation to the company, which sent its employees to participate in motorcycle races and in the "Brain Ring" game. The main argument was the fact that the employer was the initiator of the trip. As for the employees, they were not interested in the trip, and they should not pay income tax (decree of 12.03.12 No. А40-35658 / 10-4-154).
Nevertheless, it cannot be ruled out that another time the arbitrators will agree with the officials. Therefore, in our opinion, it is safer to accrue and withhold personal income tax. And subsequently, the company, by order of the head, can compensate employees for the amount of tax.
Day trips
A lot of controversy is caused by business trips, the duration of which does not exceed 24 hours. Tax officials are convinced that workers are not entitled to daily subsistence allowances for short-term trips. And if the company nevertheless paid a certain amount, then this money cannot be recognized as per diem and must be included in the personal income tax base (see, for example, letter from the Federal Tax Service for Moscow dated 05/07/09 No. 20-15 / 3 / [email protected]).
Arbitrage practice on this issue is ambiguous. Several years ago, the Supreme Arbitration Court supported the inspectors and confirmed that the daily subsistence allowance for a one-day business trip is the taxable income of an employee (determination of the Supreme Arbitration Court of the Russian Federation No. VAS-13740/09 dated 22.10.09). The federal government also came to similar conclusions. arbitration courts(see, for example, the decree of the FAS of the Ural District of June 29, 2009 No. F09-4274 / 09-C2).
But in recent times the situation began to change. Recently, the Federal Antimonopoly Service of the Moscow District made decisions not in favor of the inspection. The judges, in particular, noted: if the organization is not a budgetary organization, then it has the right to establish any duration of a business trip - from several hours to several months. The daily allowance is exempt from personal income tax, regardless of the duration of the trip (regulations of 07/30/12 No. A56-48850 / 2011 and of 06/29/12 No. A05-8580 / 2011).
But the outcome of other similar disputes is unknown, and it is possible that it will be negative for the organization. In this regard, companies that do not want to waste time and effort on litigation find it easier to charge income tax on a one-day business trip.
Unrecovered Accountable Amounts
As you know, an employee who has received cash on account is obliged to report within three working days after the expiration of the period for which the money was issued. This is directly stated in clause 4.4 of the Regulations on the procedure for maintaining cash transactions approved by the Bank of Russia dated 12.10.11 No. 373-P *.
In a situation where three working days have expired, and an advance report has not been submitted, the tax authorities invariably charge personal income tax for the entire accountable amount. The inspectors reason like this: since the employee did not report on where he spent the money, then the funds were spent on his personal goals. Therefore, it is the employee's taxable income.
But the judges think differently: in itself, the absence of an advance statement does not mean that the employee used the company's money for his own needs. For this reason, the unpaid accountable amounts cannot be regarded as an economic benefit to the employee (resolutions of the FAS of the Far Eastern District of 05/10/12 No. F03-710 / 2012 and the FAS of the North-Western District of 08/02/12 No. A05-7569 / 2011).
The situation is different with money that employees received not at the cash desk, but from the company's card account. This method of obtaining accountable funds is not regulated, because the Regulation on the procedure for conducting cash transactions provides only a cash form for issuing money for a report. Perhaps it is for this reason that the judges are less loyal to the situation when the employee did not report on the "card" money on time. Such amounts, as a rule, are recognized as taxable income of an employee (see, for example, resolution of the Federal Antimonopoly Service of the North Caucasus District of 18.04.12 No. A32-6514 / 2010).
Dividends disproportionate to the participants' shares in the authorized capital
Many conflicts arise over dividends accrued to individual founders. The fact is that for dividends there is a reduced personal income tax rate 9%, while most other payments are taxed at a rate of 13%.
But there is no complete clarity as to what counts as dividends. There is no such definition in Chapter 23 “Personal Income Tax” of the RF Tax Code. But in other chapters Tax Code there are two definitions of dividends at once. The first is in article 43 of the Tax Code of the Russian Federation. It says that dividends are income received by a shareholder or member of an organization when distributing net profit in proportion to the share in the authorized capital. The second definition is in article 275 of the Tax Code of the Russian Federation. According to this definition, dividends are income from equity participation in the activities of the company. Thus, the main difference between the named definitions lies in the word "proportionally".
Organizations that accrue dividends disproportionate to the shares of the founders are usually guided by the definition from Article 275 of the Tax Code of the Russian Federation. They believe that such payments are dividends and are subject to reduced rate nine%. The inspectors object: Article 275 of the Tax Code of the Russian Federation refers to income tax, and it cannot be applied when personal income tax... The judges agree with the tax authorities (see, for example, the resolution of the Federal Antimonopoly Service of the North-West District of 17.04.12 No. A13-2089 / 2010).
Then the question arises: is it necessary to apply the 13% rate to the entire amount of dividends? Or should dividends be split into two parts: one is prorated and taxed at 9%, the other is greater than the “prorated” amount and is taxed at 13%? Tax authorities insist on the first option, companies - on the second. Organizations most often win in courts (see, for example, resolutions of the Federal Antimonopoly Service of the North-West District of 04/28/12 No. A13-7191 / 2010, FAS of the North-West District of 06/27/11 No. A13-2088 / 2010).
Other court decisions on the accrual of personal income tax, adopted this year
Employee income |
---|
Any company in the course of its activities may be faced with the need to send employees on a business trip or business trip. At the same time, accounting for expenses incurred for profit tax purposes, as well as settlements with employees in terms of personal income tax, have certain features. Taxation is influenced by the nature of the job, the length of the trip, and other factors. Accounting and documenting travel expenses is devoted to an interview with Sergei Viktorovich Razgulin, the current state adviser of the Russian Federation of the 3rd class.
12.02.2016Sergey Viktorovich, what trips of the organization's personnel can be regarded as business trips?
A business trip is a trip of an employee by order of the employer for a certain period of time to carry out an official assignment outside the place of permanent work. A business trip is, for example, a trip of an employee of the parent organization to its separate subdivision(representative office, branch) located in another locality.
At the same time, the period of an employee's business trip by law Russian Federation is not limited. However, if it lasts for a sufficiently long time, the tax authorities have the right to retrain the nature of the organization's activities and recognize the place of business trip as the actual place of work of the employee with appropriate changes in the tax regime.
What are the "tax" differences between a business trip and a business trip?
Work that is carried out on the road or has a traveling nature does not apply to business trips. However, labor legislation provides for the obligation of the employer to reimburse staff for the costs associated with official travel when performing such work (Article 168.1 of the Labor Code of the Russian Federation). Accordingly, these expenses can be fully taken into account when calculating the income tax base.
For calculation purposes Personal income tax payments, aimed at compensation, including per diems, are not standardized. That is, they are exempt from this tax in actual amounts (letter of the Ministry of Finance of Russia dated 07.06.2011 No. 03-04-06 / 6-131).
A business trip of a teleworker to the location of his employer is a business trip. The costs for it can be taken into account when calculating the income tax base as part of other costs associated with production and sales (letter of the Ministry of Finance of Russia dated 08.08.2013 No. 03-03-06 / 1/31945).
The legislation does not provide for the registration of a business trip for an individual working in an organization under a civil law contract, therefore, the payment of travel, accommodation and other expenses of such a person does not apply to business trips. By general rule these payments are recognized as income of an individual. If the listed expenses were incurred directly by an individual, he has the right to declare a professional tax deduction in the presence of supporting documents (clause 2 of article 221 of the Tax Code of the Russian Federation; letter of the Ministry of Finance of Russia dated 04.29.2013 No. 03-04-07 / 15155).
But I note that for the purposes of personal income tax, travel rules are applied to travel of persons who are in the power or administrative subordination of the organization or who are members of its governing bodies and arriving (leaving) to participate in a meeting of governing bodies (clause 3 of article 217 of the Tax Code of the Russian Federation) ... The reimbursement amounts are not subject to personal income tax. For the purposes of income tax, no similar norms have been established. Moreover, there is a direct prohibition to take into account payments to members of the board of directors in expenses (clause 48.8 of article 270 of the Tax Code of the Russian Federation).
What expenses can be attributed to travel expenses?
According to article 168 of the Labor Code, the list of expenses reimbursed in connection with a business trip is open. These can include any costs incurred by the employee with the permission or knowledge of the employer. In many ways, the same approach to the list of expenses can be guided when calculating income tax and personal income tax.
According to the Tax Code, business travel expenses include (clause 3 of article 217, subparagraph 12 of clause 1 of article 264 of the Tax Code of the Russian Federation):
Daily allowance;
Travel expenses to and from the destination;
Airport service charges, commission fees;
Travel expenses to the airport or train station at the places of departure, destination or transfer, for the carriage of baggage;
Hiring expenses living quarters;
Payment for communication services;
Expenses for obtaining and registering an official foreign passport, obtaining visas;
Exchange costs cash currency or a check in the bank for cash foreign currency.
For both personal income tax and income tax purposes, travel expenses may be recognized provided that they:
Actually produced;
Documented;
Are targeted.
Is the reimbursement of employee travel expenses limited in absolute terms for the purpose of calculating personal income tax?
Per diems are actually normalized, that is, containing a limit above which payments are included in the income of an individual. In the absence of documentary evidence, compensation for one-day business trips and the cost of renting a dwelling are also normalized.
Since 2008, the employee's income, not subject to personal income tax, includes daily subsistence allowances of not more than 700 rubles for each day of being on a business trip in the territory of the Russian Federation and not more than 2500 rubles for each day of being on a business trip abroad (clause 3 of article 217 of the Tax Code of the Russian Federation).
Exactly in the same amount, amounts are exempted from taxation on account of payment for renting a dwelling in case the employee fails to submit documents confirming payment for housing during a business trip.
When can the daily allowance for a one-day business trip be taken into account in the organization's expenses for the purpose of calculating income tax and not taken into account in the employee's income for the purpose of calculating personal income tax?
When traveling to an area from where the employee, based on the conditions of transport and the nature of the work performed, has the opportunity to return to the place of permanent residence daily, per diems are not paid. However, the organization must reimburse the individual for his expenses incurred with his permission or knowledge. Such payments are exempt from personal income tax without documentary evidence in the amount established for per diem (clause 3 of article 217 of the Tax Code of the Russian Federation). This conclusion was made by the Supreme Arbitration Court of the Russian Federation (post of the Presidium of the Supreme Arbitration Court of the Russian Federation of 11.09.2012 No. 4357/12). Accordingly, for one-day business trips, the organization may not take into account in the employee's income for the purpose of calculating personal income tax, only an amount that does not exceed the established limits. Otherwise, there is a risk of a dispute with the tax authorities.
With regard to income tax, the costs of reimbursing costs incurred on a one-day business trip are taken into account when calculating the tax base as part of other costs associated with production and sales (subparagraph 49, paragraph 1 of article 264 of the Tax Code of the Russian Federation; letter of the Ministry of Finance of Russia dated May 21, 2013 No. 03-03-06 / 1/18005).
How will taxation be affected by the indication in collective agreement or a local act of organization of the amount of daily allowance more than the established by law?
The amount over 700 rubles for daily allowance for business trips within Russia and 2500 rubles for business trips abroad will be subject to personal income tax.
In terms of income tax, the entire amount of daily subsistence allowances, the amount of which is established in a collective agreement or local regulation, can be taken into account in expenses when calculating the tax base.
I would like to note that when determining the amount of per diem allowance, one should take into account the Regulations on business trips (approved by the post of the Government of the Russian Federation of 13.10.2008 No. 749 (hereinafter referred to as the Regulations on business trips)). So, when an employee travels from the territory of the Russian Federation, the date of crossing the state border is included in the days for which daily allowances are paid in foreign currency. When traveling to the territory of the Russian Federation, the date of crossing the state border is included in the days for which per diems are paid in rubles (clause 18 of the Regulations on business trips).
What are the differences in the procedure for determining the amount of income exempted from personal income tax, in the case when the organization pays the employee daily allowance in foreign currency before leaving on a business trip, and in the case when the daily allowance is paid as compensation after the return?
In case of payment of daily allowance to an employee before being sent on a business trip, the amount exempt from taxation is calculated based on the rate of the corresponding currency to the ruble, established The central bank RF as of the date of receipt of income. According to the explanations of the Ministry of Finance of Russia (letter of the Ministry of Finance of Russia dated January 14, 2013 No. 03-04-06 / 4-5), the date of receipt of income is the date of approval of the employee's advance report.
Calculus and withholding personal income tax made on the next payment date to the employee Money.
If the payment of per diems is made as compensation after the return of the employee and the approval of the advance report, then the currency rate set by the Central Bank of the Russian Federation on the date of their payment is applied (subparagraph 1 of paragraph 1 of article 223 of the Tax Code of the Russian Federation).
However, from January 1, 2016, the date of receipt of income when calculating personal income tax will be the last day of the month in which the advance report was approved after the employee returns from a business trip (subparagraph 6 of clause 1 of article 223 of the Tax Code of the Russian Federation as amended by Federal law dated 02.05.2015 No. 113-FZ).
This means that regardless of the moment of payment of funds, the recalculation of income (expenses) of a posted worker, expressed in foreign currency, will be made on the last day of the month in which the advance report is approved. Depending on fluctuations in the exchange rate of foreign currency at the date of its actual payment and at the date of recognition of the fact of receipt of income, the amount of payment exempt from taxation may significantly change.
Can the company have difficulties with taking into account the costs of paying the fare if the employee goes to the place of business trip before the weekend, and the business trip starts on the next working day after them?
No, there will be no difficulties. When an employee leaves for a business trip on the eve of a weekend or leaves a business trip after a weekend, expenses are taken into account in the calculation of the income tax base in accordance with the generally established procedure (clause 2 of the letter of the Federal Tax Service of Russia dated 20.08.2014 No. CA-4-3 / [email protected]).
Please note that in order to be accounted for in the income tax base as other travel expenses that fall on the days before or after the end of a business trip, it is necessary to change its terms by order of the employer.
In terms of personal income tax, a dispute with the tax authorities can be triggered by a situation when an employee at the place of a business trip before or after it takes a vacation. They can calculate the fare paid as income received by an individual in kind (letter of the Ministry of Finance of Russia dated 05.08.2008 No. 03-04-06-01 / 246).
Does it provide tax law restrictions on the choice of the type of transport, its comfort class and other travel characteristics when sending an employee on a business trip?
As a general rule, the procedure and amount of reimbursement to employees of commercial organizations for expenses related to business trips are determined by a collective agreement or local normative act.
If the specified documents do not contain special norms, then the costs of travel in any class, including the use of a luxury hall, can be attributed to expenses (letter of the Ministry of Finance of Russia dated 05.03.2014 No. 03-03-10 / 9545). At the same time, payment by the employer of the fare, for example, in luxury carriages with the included cost of services provided in such cars, is exempt from taxation of personal income tax(letter of the Ministry of Finance of Russia dated 02.07.2015 No. 03-04-06 / 38183).
It is possible that restrictions, in particular on the use of business class, are established by the organization for all or some categories of employees. However, even in this case, if there is a decision of the employer to reimburse the employee for business trip expenses in actual amounts that exceed those specified in the local regulatory act, as well as documentary evidence of such expenses, the amount of payments is not subject to personal income tax (letter of the Ministry of Finance of Russia dated 30.12.2011 No. 03-04 -06 / 6-364).
On a business trip, an employee has the right to use the services of road transport for production purposes, including taxis (letters of the Ministry of Finance of Russia dated 11.07.2012 No. 03-03-07 / 33, dated 28.09.2011 No. 03-04-06 / 6-241). Since transport services are made in the interests of the employer, their payment is reimbursed to the employee on an equal basis with other travel expenses and is not subject to personal income tax.
To confirm the costs of paying for the taxi, the employee must have a sales receipt or a receipt in the form of a blank strict accountability... The document must contain required details, which are specified in Appendix No. 5 to the Passenger Transportation Rules (approved by the RF Government Decree No. 112 dated February 14, 2009 (hereinafter referred to as the Passenger Transportation Rules)).
If the travel to the place of business trip was carried out by official or personal transport, the employee, in order to confirm expenses, must draw up an official note with the attachment of waybills, cash receipts for the purchase of fuel and lubricants and other supporting documents.
Is the organization entitled to reimburse the employee's expenses for food on a business trip? Is such compensation subject to personal income tax?
Among the independent type of travel expenses, compensation for meals as a payment exempt from personal income tax is not provided for (clause 3 of article 217 of the Tax Code of the Russian Federation). However, the provision of food as part of another service is fixed, for example, by the Passenger Carriage Rules. Therefore, if it is impossible to separately purchase the specified service, income taxed with personal income tax does not arise.
A similar approach should be applied to the practice of including breakfast in the price of accommodation, which is common in most hotels. At the same time, in order to avoid tax risks, the company must have a hotel account in which there are no Additional services not highlighted.
Please note that hotel charges may include employee visits to the pool, sauna and similar facilities. The employer's compensation for these expenses does not reduce the income tax base (Article 270 of the Tax Code of the Russian Federation) and forms the income of an individual subject to personal income tax (Article 211 of the Tax Code of the Russian Federation).
With the participation of a business traveler in entertainment events (lunch, dinner), income is generated that is not subject to personal income tax (letter of the Ministry of Finance of Russia dated 11.12.2012 No. 03-04-06 / 4-348).
The need for an employee to participate in a representative event in the interests of the organization can be proved by a report on its holding, from which it follows that there is a direct connection between the subject of negotiations, within the framework of which the event is held, and the official duties provided for in the employment agreement (contract) with the employee.
What documents are required to recognize travel expenses?
The advance report is the primary document. Based on it, it is taken into account business transaction in the form of travel expenses - accrual of debts to the employee for the amount of expenses incurred or write-off accountable amount from an employee (letter of the Ministry of Finance of Russia dated September 14, 2009 No. 03-03-05 / 169).
The date of recognition of travel expenses is the date of approval of the advance report (subparagraph 5 of paragraph 7 of article 272 of the Tax Code of the Russian Federation).
To approve the advance report, in turn, you need primary documents on expenses that were incurred by the employee: invoices, receipts, cash receipts, travel tickets.
The submission of checks and receipts confirming the employee's daily subsistence allowance is not required (letter of the Ministry of Finance of Russia dated 11.11.2011 No. 03-03-06 / 1/741).
I draw your attention to the fact that the procedure for processing travel documents has undergone changes.
Since January 8, 2015, the number of registration forms has been reduced due to the cancellation of a travel certificate, a service assignment for sending on a business trip and a report on its implementation (Decree of the Government of the Russian Federation of December 29, 2014 No. 1595).
In addition, since August 8, 2015, the procedure for maintaining accounting journals of employees who leave on business trips from the sending organization and arrived at the organization to which they are sent has not actually been applied (approved by order of the Ministry of Health and Social Development of Russia dated 11.09.2009 No. 739n (clause 8 of the Regulation on business trips, on the basis of which the order was issued, was declared invalid)).
Despite the fact that the travel certificate in the form No. T-10 (approved by the office of the State Statistics Committee of Russia dated 05.01.2004 No. 1) has been canceled, you can continue to use this form, provided that the receiving party fills it out. The issuance of travel certificates can help confirm the duration of the trip.
What documents in the new conditions confirm the duration of a business trip?
The term of the business trip is indicated in the written decision of the employer (order, order of the manager) to send the employee on a business trip.
The procedure for recording employees sent on business trips in the time sheet (form No. T-13) (approved by the post of the State Statistics Committee of Russia dated 05.01.2004 No. 1) remains valid.
The fact of being at the place of business trip at the set time can be confirmed, in particular:
travel documents indicating the dates of arrival and departure from the destination;
a waybill, a waybill when traveling on a business trip on official or personal transport (including a vehicle that the employee drives by power of attorney). (These documents reflect the route of the transport. In this case, information about the direction of the employee on a business trip on official or personal transport should be contained in the decision on the business trip);
a memo of the employee, which must contain the required details primary document(Article 9 of the Federal Law dated 06.12.2011 No. 402-FZ).
When determining the duration of a business trip on the basis of travel tickets, one should take into account the time required to travel to the station, pier or airport, if they are located outside the town.
In the absence of travel documents, the duration of a business trip can be confirmed by a document for renting accommodation, which indicates the period of residence at the place of business, including a hotel receipt (letter of the Ministry of Finance of Russia dated 16.08.2011 No. 03-03-06 / 3/7).
But what if there are no travel and rental documents?
To establish the actual period of stay at the place of business trip, and thereby to calculate the daily allowance, a document can be used on which there is a mark of the receiving party about the arrival and departure of the employee (for example, a travel certificate). For the purpose of obtaining the appropriate mark, this document can be sent to the receiving organization and received from it back by mail.
This option is provided for in the List of documents confirming the actual period of stay of a federal civil servant on a business trip in the absence of travel documents (tickets) (approved by order of the Ministry of Finance of Russia dated 03/10/2015 No. 33n).
Since August 8, 2015, the rules on the possibility of using such a method of confirming the duration of a business trip are included in the Regulation on business trips (decree of the Government of the Russian Federation of July 29, 2015 No. 771).
Although new edition Clause 7 of the Regulations on business trips contains the sequence of using documents, it seems that in practice the duration of a business trip will be confirmed by a set of available documents: travel documents, rental documents, written confirmation of the receiving party on the arrival and departure of the posted worker.
And in conclusion, let's consider the taxation procedure in the case when the organization sent its employee to a separate unit (representative office, branch), located outside the place of his permanent work, to participate in corporate events, sports competitions, concerts or competitions of professional skill and paid him all incurred in travel expenses?
In my opinion, in this situation, disputes with the tax authorities are possible, which will consider that the employee is involved in non-production activities and his trip is not related to the performance of labor duties. Accounting for expenses incurred in the income tax base contradicts the provisions of Articles 252 and 270 of the Tax Code.
In this case, payment or reimbursement of expenses by the organization may be the employee's income and be subject to personal income tax (letter of the Ministry of Finance of Russia dated 14.08.2013 No. 03-04-06 / 33039).
This approach concerns sending an employee on a business trip not only to a separate unit, but also to another organization (to another person, including a foreign one).
According to paragraphs. 12 p. 1 of Art. 264 of the Tax Code of the Russian Federation, other expenses related to production and sale include the following travel expenses:
- - the employee's travel to the place of business trip and back to the place of permanent work;
- - renting a living space. Under this expense item, the employee's expenses for paying for additional services provided in hotels are also subject to reimbursement (except for the costs of serving in bars and restaurants, room service costs, costs for using recreational and health facilities);
- - daily allowance or field allowance within the limits of the norms approved by the Government of the Russian Federation;
- - registration and issuance of visas, passports, vouchers, invitations and other similar documents;
- - consular, airfield fees, fees for the right of entry, passage, transit of automobile and other transport, for the use of sea canals, other similar structures and other similar fees and charges.
As follows from the above, the Tax Code of the Russian Federation, for the purposes of calculating the tax on profit of organizations, in terms of travel expenses, normalizes only daily allowances and field allowances. All other travel expenses are not standardized.
At the same time, for the acceptance of travel expenses when calculating income tax, attention should be paid to Art. 252 of the Tax Code of the Russian Federation. This article says that expenses are recognized as justified and documented costs incurred (incurred) by the taxpayer. At the same time, justified costs mean economically justified costs, the assessment of which is expressed in monetary form, and documented costs mean costs confirmed by documents drawn up in accordance with the legislation of the Russian Federation, or in accordance with business customs in the state where such costs were made, or by documents indirectly confirming the expenses incurred (including a customs declaration, a business trip order, travel documents, a report on the work performed in accordance with the contract). In other words, from this year, organizations will be able to reduce taxable profit on the basis of any documents that somehow confirm the expense incurred.
It should also be noted that the tax authorities insist: travel expenses are included in the costs of the enterprise, taken for tax purposes, only if they are connected with the production process of the enterprise.
At the same time, the arbitration practice (Resolutions of the Federal Antimonopoly Service of the Moscow District of March 13, 2002 No. KA-A40 / 1219-02 and of January 29, 2001 No. KA-A40 / 6458-00) indicates that the production nature of the business trip and its expediency are determined, in particular, internal documents approved by the head. Such documents can be, for example, orders, as well as travel certificates issued in accordance with the established requirements, reports on the results of business trips, acts of work performed, correspondence with Russian and foreign companies, contracts with organizations to which employees were sent, telephone messages or PBX data, evidence of a non-random choice of travel points, concluded contracts for the supply of goods, as well as primary payment documents confirming the costs of travel.
Costs for non-production travel are not included for tax purposes. Non-production travel should be distinguished from those that did not produce a concrete result. For example, an employee was sent on a business trip to conclude a contract for the purchase or sale of goods, but the contract was not concluded. Such a business trip is of an industrial nature, regardless of the result achieved (Resolution of the FAS of the Central District of October 21, 1999 No. 81/10, Resolution of the FAS of the Moscow District of June 27, 2001 in case No. KA-A40 / 1255-01).
Thus, for the purposes of calculating the tax base for income tax, an enterprise can include the incurred travel expenses without any restrictions (except for daily allowances and field allowances), provided they are documented and are of production orientation.
Let us dwell separately on documentary evidence of housing rental costs.
If the employee has confirmed rental costs cashier's check and a simple account, then these costs undoubtedly reduce taxable base for income tax. However, what to do if the employee confirmed the rental of housing only with a strict accountability form - a hotel invoice according to form No. 3-G or a cash receipt? Arbitration practice here is completely on the side of those organizations that take these expenses into account when calculating income tax, since the Tax Code of the Russian Federation indicates that expenses must be documented, but does not stipulate which documents this can be done (Resolution of the FAS Moscow District of 9, 16 November 2005 in case No. KA-A40 / 11019-05, Resolution of the FAS of the North-Western District of February 16, 2004 No. A56-14779 / 03, Resolution of the FAS of the North-Western District of June 4, 2003 No. A56-26589 / 02). Naturally, the documents must contain all the data required by the Accounting Law.
Particular attention should be paid to the fact that the cost of renting a dwelling is not included in tax base for income tax only the costs of service in bars and restaurants, room service costs and costs for the use of recreational and health facilities. All other additional services, including room booking, are included in the tax base for corporate income tax.
Regarding the standardized part of travel expenses (daily allowance and field allowance), one should be guided by the Decree of the Government of the Russian Federation of February 8, 2002 No. 93 "On the establishment of norms for organizations' expenses for the payment of daily allowances and field allowances, within which, when determining the tax base for income tax organizations, such costs are related to other costs associated with production and sales "(hereinafter - Resolution No. 93).
So, by Resolution No. 93, when determining the tax base for corporate income tax, other costs associated with production and sales include the costs of organizations for the payment of daily allowances and field allowances within the following norms:
- 1) for each day of being on a business trip in the territory of the Russian Federation - daily allowance in the amount of 100 rubles;
- 2) daily field allowance paid to employees of geological exploration and topographic and geodetic organizations performing geological exploration and topographic and geodetic works in the territory of the Russian Federation, employees of forest management organizations, as well as workers of prospectorial artels and other commercial organizations involved in the development of alluvial and small ore deposits precious metals and precious stones with a working life of up to 7 years, operated in the field:
- - for work at field work sites located in the Far North and equivalent areas, as well as in the Khabarovsk and Primorsk Territories and the Amur Region - in the amount of 200 rubles;
- - for work at field work sites located in other areas - in the amount of 150 rubles;
- - for work at the bases of geological exploration organizations located in the Far North and equivalent areas, as well as in the Khabarovsk and Primorsky Territories and the Amur Region - in the amount of 75 rubles;
- - for work at the bases of geological exploration organizations located in other regions - in the amount of 50 rubles.
"Calculation", 2007, N 2
How to take into account expenses if an employee is sick on a business trip, or the departure of the plane is delayed due to weather conditions, or a freelancer needs to be sent on a business trip? Read about the procedure for paying costs in these and other situations in the book "Annual Report - 2006".
Force majeure on a business trip
In practice, the normal course of a business trip can be disrupted by unforeseen circumstances: both external and related to the employee himself. This can be bad weather, delaying the departure of the plane, an accident, quarantine and other reasons for which the business trip is delayed.
So, how to pay expenses if an employee is on a business trip and cannot return from it on time for objective reasons. In such cases, upon return, the employee must be reimbursed:
- daily allowance;
- the cost of renting a dwelling.
Some accountants consider these expenses to be extraordinary. In practice, however, it can be difficult to obtain documents proving an emergency. Therefore, it is easier to do this.
Issue a travel extension order. If so, these costs will be treated as normal travel expenses.
To avoid any problems, ask the partner company to which the employee is sent to put on the travel certificate the actual date of departure from the place of the business trip. That is, the days of the natural disaster will also be included on the days of the business trip.
If this cannot be done, you can justify the costs only by an order to extend the business trip and tickets. However, in this case, disagreements with the tax authorities are possible. An additional argument in your favor will be the Letter of the Ministry of Finance of Russia dated December 6, 2002 N 16-00-16 / 158. It says that only one order is enough to confirm a business trip.
An employee on a business trip is sick
It may happen that an employee on a business trip suddenly falls ill. Then, upon his return, the company must reimburse him for the time of illness:
- daily allowance;
- the cost of renting a dwelling;
- sick leave (Article 168 of the Labor Code, joint Instruction of the USSR Ministry of Finance, the USSR State Committee for Labor and the All-Union Central Council of Trade Unions of the Soviet Union of April 7, 1988 N 62 "On business trips within the USSR").
If the employee was treated in a hospital, then the cost of renting a dwelling for these days is not paid to him. The company can reimburse the daily allowance for the time of illness on a business trip for a period of not more than two months (clause 16 of the joint Instruction of the USSR Ministry of Finance, the USSR State Committee for Labor and the All-Union Central Council of Trade Unions of April 7, 1988 N 62).
Please note: sick leave can only be paid if the employee submits a sick leave.
If the company sends a part-time worker on a business trip, then at the main place of work such an employee takes leave without retention wages(at your own expense). If an employee falls ill during this period, then sick leave is not paid to him (paragraph 15 of the Decree of the Presidium of the All-Union Central Council of Trade Unions of November 12, 1984 N 13-6).
Business trip of a part-time worker
When a part-time worker is on a business trip average earnings he is paid in the organization that sent him.
If an employee is sent on a business trip at the same time for the main and combined work, then the average earnings for him need to be calculated for both positions, and the costs of the business trip should be distributed between these firms by agreement.
Communication services
If an employee on a business trip called his office or a partner company in another city, then he should be compensated for the cost of negotiations. A receipt from the hotel with a printout of the phone numbers that the employee called will confirm the production nature of the costs. Similarly, they reimburse the costs of calls from a mobile phone.
The employee can substantiate the need for such negotiations in a memo addressed to the head of the company, on which he must impose a resolution "Accounting to pay".
Weekend
If the business trip has a weekend and holidays, then other days of rest upon return to the employee are not provided. If the employee was specially sent to work on weekends and holidays (for example, to an exhibition or fair), then for these days he should be charged a surcharge or given additional days of rest.
One-day business trip: to pay or not?
A one-day business trip is arranged as usual. The employee is sent on a task by order of the head of the company. But an employee does not need to issue a business trip certificate (clause 2 of the Instruction of the USSR Ministry of Finance, the USSR State Committee for Labor and the All-Union Central Council of Trade Unions of the USSR, dated April 7, 1988, No. 62). It is enough to make a note in the register of workers leaving on business trips.
If the employee at the end of the working day decides to stay at the place of business trip, he may also be paid the costs of renting housing. True, in this situation, a business trip will not be considered a one-day trip.
As a general rule, if an employee of a company can return to his place of residence every day (including during a one-day business trip), then he is not paid per diem. If they are nevertheless issued to the employee, then this amount does not reduce taxable profit and it is included in the employee's total income (Letter of the Federal Tax Service for Moscow dated February 10, 2006 N 20-12 / 11312).
The head of the company decides whether the employee can return home or not. At the same time, he must take into account the distance, the nature of the work performed by the employee, the time he needs to rest. This decision should be reflected in the business trip order, which indicates its duration.
If the head of the company decided that the employee is not able to return home, then the daily allowance will be issued on a general basis (Letter of the Ministry of Finance of Russia dated March 29, 1999 N 04-02-05 / 6).
If an employee is paid a daily allowance, he must be issued a travel certificate.
If the trip was canceled
The business trip was planned in advance. On the eve of departure, it was canceled, as the need for it disappeared. However, the funds have already been spent: tickets have been bought, visas have been obtained, and sums have been issued for travel expenses.
It is clear that the accountable money will be returned. But what about other expenses? Usually, money for unused tickets can be returned. True, in this case, not the entire amount is returned. But the fees for obtaining a visa cannot be returned.
All these costs are non-productive. In accounting, they are referred to as other expenses (PBU 10/99). To recognize costs in tax accounting, it is necessary that they be economically justified. However, in this case, it is difficult to link the cost of the canceled trip to the profit.
The penalty that will be withheld upon the return of tickets can be tried to justify as a penalty for violation of the contract of carriage. Such fines can reduce taxable profit (subparagraph 13 of paragraph 1 of article 265 of the Tax Code). But in this case, be ready to defend your position in court.
Typically, these costs are low and rare. Therefore, if you want to avoid disputes with tax authorities, it is better not to reduce the taxable profit on them.
Non-employee trip
A trip of an employee with whom a civil law contract is concluded (for example, a contract or assignment) is not considered a business trip. However, the firm may reimburse such an employee for travel expenses. For this, the costs incurred must be:
- directly related to the services provided (work performed);
- documented.
In addition, the condition for compensation of costs must be specified in the contract. Then the employee will not have to pay personal income tax from them, and the company will not have to pay a unified social tax and "injury" contributions.
It happens that a person is sent on a business trip who is not in official relations with the company. There may be a variety of reasons for this: an employee may be on the staff of a "friendly" company, or even receive an unofficial salary. Please note: inspectors may consider payments to this employee not as compensation for a business trip, but as his income. In this case, use the following arguments when arguing with reviewers.
The fact that an employee is fulfilling the company's task is already evidence of the fulfillment of his job duties. And once a person has started work, an employment contract is automatically considered concluded (Article 67 of the Labor Code), even if it is not drawn up on paper. Therefore, no tax implications the firm and the employee are not threatened. The same opinion is shared by the arbitration courts (Resolutions of the Federal Antimonopoly Service of the Moscow District of December 5, 2003 N KA-A40 / 9726-03 and the FAS of the Volgo-Vyatka District of July 29, 2003 N A31-541 / 1).
However, in order to avoid claims during verification, it is better to draw up fixed-term employment contracts for the duration of business trips with freelance workers.
In accordance with article 166 of the Labor Code of the Russian Federation, a business trip is a trip of an employee by order of the employer for a certain period of time to carry out an official assignment outside the place of permanent work. At the same time, business trips of employees whose permanent work is carried out on the road or has a traveling nature are not recognized as business trips. In order to avoid labor disputes, the traveling nature of the work must be specified in the employment contract.
According to subparagraph 12 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, other expenses related to production and sales include the following travel expenses:
- the employee's travel to the place of business trip and back to the place of permanent work;
- renting a living space. Under this expense item, the employee's expenses for paying for additional services provided in hotels are also subject to reimbursement (except for the costs of serving in bars and restaurants, room service costs, costs for using recreational and health facilities);
- daily allowance or field allowance within the limits of the norms approved by the Government of the Russian Federation;
- registration and issuance of visas, passports, vouchers, invitations and other similar documents;
- consular, airfield fees, fees for the right of entry, passage, transit of automobile and other transport, for the use of sea canals, other similar structures and other similar fees and charges.
As follows from the above, the Tax Code of the Russian Federation for the purposes of calculating the tax on the profits of organizations in terms of travel expenses normalizes only daily allowance and field allowance. All other travel expenses are not standardized.
At the same time, in order to accept travel expenses when calculating income tax, one should pay attention to article 252 of the Tax Code of the Russian Federation. This article says that expenses are recognized as justified and documented costs incurred (incurred) by the taxpayer. At the same time, justified costs are understood as economically justified costs, the assessment of which is expressed in monetary form, and documented costs are understood as costs confirmed by documents drawn up in accordance with the legislation of the Russian Federation, or in accordance with the customs of business turnover in the state where such costs were made or by documents indirectly confirming the expenses incurred (including a customs declaration, a business trip order, travel documents, a report on the work performed in accordance with the contract). In other words, from this year, organizations will be able to reduce taxable profit on the basis of any documents that somehow confirm the expense incurred.
It should also be noted that the tax authorities insist: travel expenses are included in the costs of the enterprise, taken for tax purposes, only if they are connected with the production process of the enterprise.
At the same time, the arbitration practice (Resolutions of the FAS of the Moscow District of March 13, 2002 No. KA-A40 / 1219-02 and of January 29, 2001 No. KA-A40 / 6458-00) indicates that the production nature of the business trip and its expediency are determined, in particular, internal documents approved by the head. Such documents can be, for example, orders, as well as travel certificates issued in accordance with the established requirements, reports on the results of business trips, acts of work performed, correspondence with Russian and foreign companies, contracts with organizations to which employees were sent, telephone messages or PBX data, evidence of a non-random choice of travel points, concluded contracts for the supply of goods, as well as primary payment documents confirming the costs of travel.
Costs for non-production travel are not included for tax purposes. Non-production travel should be distinguished from those that did not produce a concrete result. For example, an employee was sent on a business trip to conclude a contract for the purchase or sale of goods, but the contract was not concluded. Such a business trip is of an industrial nature, regardless of the result achieved (resolution of the FAS of the Central District of October 21, 1999 No. 81/10, resolution of the FAS of the Moscow District of June 27, 2001 in case No. KA-A40 / 1255-01).
Thus, for the purposes of calculating the tax base for income tax, an enterprise can include the incurred travel expenses without any restrictions (except for daily allowances and field allowances), provided they are documented and are of production orientation.
12.1. Travel expenses
12.1.1. Business trip in Russia
Travel expenses to the place of business trip and back to the place of permanent work (including insurance premium for compulsory personal insurance passengers on transport, payment for services for processing travel documents, expenses for using bedding on trains) - in the amount of actual expenses confirmed by travel documents, but not higher:
- by road - in a motor vehicle common use(except for taxis);
- in the absence of travel documents confirming the expenses incurred - in the amount of the minimum fare;
The traveler is paid the cost of travel to the place of business trip and back, to the place of permanent work by air, rail, water and road public transport. At the same time, it was clarified that if, for example, a station is located outside a settlement, then travel to it is paid for by public transport. This is stated in clause 12 of the Instruction of the USSR Ministry of Finance, the USSR State Committee for Labor and the All-Union Central Council of Trade Unions dated April 7, 1988, No. 62 "On business trips within the USSR" (hereinafter referred to as the Instruction). That is, according to the specified document, the place of business trip is understood to be the settlement to which the employee is sent. The FAS of the North-West District came to the same conclusion in its resolution dated February 10, 2004 No. A66-6196-03. Therefore, the judges refused to take into account the costs of travel in the metro from the station to the building of the organization, where the employees were sent, located in the same city. The judges reasoned like this. The city of Moscow is recognized as the destination of the traveler. Therefore, there is no need to talk about any reimbursement of expenses for employee travel in the metro. Such expenses are included in the daily subsistence allowance.
The judges also pay attention to the justification of the costs. For example, if an employee can get to the place of business trip by direct train, and instead buys plane tickets through the transit airport, such expenses can hardly be considered justified. This conclusion was reached by the judges of the Federal Antimonopoly Service of the West Siberian District in a resolution dated November 15, 2005 No. F04-7834 / 2005 (16898-A27-32), F04-7834 / 2005 (16904-A27-32). In the case, an employee bought a plane ticket from Novokuznetsk to Tyumen via Moscow. Whereas a direct journey by train in a compartment would have cost an order of magnitude cheaper.
12.1.2. Business trip abroad
When determining the lower limit of the amount of reimbursement of travel expenses of a posted worker abroad, one should be guided by the Decree of the Government of the Russian Federation of December 20, 2002 No. 911 "On guarantees and compensations for employees sent to work in the representative offices of the Russian Federation abroad" (hereinafter - Resolution No. 911) ...
Thus, workers posted abroad are reimbursed for the following travel expenses to the place of business trip and back to the place of permanent work (including insurance premium for compulsory personal insurance of passengers on transport, payment for travel documents, expenses for using bedding on trains) in the amount of actual expenses, confirmed by travel documents, but not higher than the cost of travel:
– by rail- in the compartment carriage of the fast corporate train;
- by water transport - in the cabin of the V group of a sea vessel of regular transport lines and lines with complex passenger services, in the cabin of the II category of a river vessel of all lines of communication, in a cabin of the I category of a ferry vessel;
- by air - in an economy class cabin;
- by road transport - in a public transport vehicle (except for taxis).
In the absence of travel documents confirming the expenses incurred - in the amount of the minimum fare:
- 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 of regular transport lines and lines with complex passenger services, in the cabin of the III category of a river vessel of all lines of communication;
- by road - in a general bus.
The posted worker, in addition to the specified expenses, shall be reimbursed:
- costs of travel to the airport or train station at the places of departure, destination or transfers;
- expenses for the carriage of no more than 80 kilograms of luggage (regardless of the amount of luggage allowed for free carriage on a ticket for the type of transport followed by the employee);
- expenses in connection with the rental of residential premises in the event of a forced delay along the route (according to established norms).
These expenses are reimbursed only on the condition of submission of supporting documents (invoices, receipts, travel tickets, etc.).
Here I would like to draw your attention to such a nuance. Nowadays, it is quite common for airlines to refuse from issuing paper tickets and switch to a system of selling electronic tickets. And in order to check in for a flight, an air passenger only needs to have an identity document (passport) and know the code number of his electronic ticket. It is unclear how, in such cases, to document the travel expenses of a posted employee abroad. After all, the passenger does not receive a ticket as such. The Ministry of Finance of Russia, in a letter dated September 8, 2006 No. 03-03-04 / 1/660, explained that an organization can confirm a flight on a flight of an airline using virtual tickets by printing such a ticket and a boarding pass for the plane. However, please note: an e-ticket can only be printed out before the plane takes off. After the passenger has used the services of the airline, it will no longer be able to print the ticket. You will only be provided with written information that a particular passenger flew on a particular flight. Because of this, it may be difficult to write off employee travel costs when calculating income tax. To avoid problems, take care of obtaining an electronic ticket in paper form in advance or ask the employee to contact the representative office of the foreign carrier before departure. As a rule, it is located at the airport from which the airline operates its flights.
12.1.3. Travel expenses in the absence of supporting documents
Is it possible to reimburse an employee for travel expenses on a business trip in case of loss of supporting documents? Yes.
Firstly, you can get certified copies of lost documents or certificates from the ticket offices confirming the purchase of tickets. Such officially certified documents are accepted for tax purposes (letter from the UMNS of Russia in Moscow dated November 28, 2001 No. 03-12 / 54745).
Secondly, the head of the enterprise, in the event of a business trip of an employee across the territory of the Russian Federation, has the right to authorize reimbursement of travel expenses at its minimum cost (clause 19 of Instruction No. 62). This is a leader's right, but not an obligation.
The basis for reimbursement of fare will be the employee's application for reimbursement of the funds spent, indicating the date and time of departure vehicle, its type and number, the cost of the ticket, as well as the reasons for the loss of documents. On the application, the head of the enterprise must write an order on the amount of reimbursed amounts or on refusal to reimburse. This statement is attached to the expense report and must be kept in the accounting department of the enterprise. It is also possible to issue an order from the head.
In the absence of documentary evidenced by the employee of expenses related to travel to the destination and back, the cost of these trips will be included in his taxable income with subsequent withholding of personal income tax (Article 210 of the Tax Code of the Russian Federation).
12.2. Daily allowance
12.2.1. Business trips within Russia
When calculating the daily allowance that is due to a business traveler according to the number of days, it is necessary to be guided by the Instruction of the USSR Ministry of Finance dated April 7, 1988, No. 62 "On business trips within the USSR." However, it must be remembered that Instruction No. 62 applies only to the extent that it does not contradict current legislation and, first of all, the Labor Code of the Russian Federation.
So, daily allowances are paid to a business traveler for each day of being on a business trip, including weekends and holidays, as well as days on the road, including during a forced stopover (clause 14 of Instruction No. 62).
When calculating the daily allowance, it should be borne in mind that the day of departure is the day of departure of the corresponding vehicle (plane, train, etc.) from the place of permanent work of the posted worker, and the day of arrival is the day of arrival of the specified vehicle at the place of permanent work. When the vehicle departs before 24 hours inclusive, the day of departure is considered the current day, and from 0 hours and later - the next day. If the station (airport, pier) is outside the boundaries of the settlement, the time required to travel to the station (airport, pier) is taken into account (clause 7 of Instruction No. 62). Similar rules apply to determining the last day of a business trip (clause 7 of Instruction No. 62).
The procedure and amount of reimbursement of expenses related to business trips are determined by the collective agreement or local regulatory act of the organization.
For tax purposes, per diems are standardized by RF Government Decree No. 93 of February 8, 2002. According to this document, the rate of expenses of organizations on the payment of per diems or field allowances, which are taken into account when determining the tax base for corporate income tax, is 100 rubles. for each day of being on a business trip. It is about business trips across Russia.
12.2.2. Foreign business trip
The amount of per diem for short-term business trips in foreign countries, which are taken into account when taxing profits, is also approved by Decree of the Government of the Russian Federation No. 92.
With regard to daily subsistence allowance, the organization should bear in mind the following features established by the Decree of the Government of the Russian Federation of December 26, 2005 No. 812.
1. If employees sent on a short-term business trip abroad, during the business trip, are provided with foreign currency for personal expenses at the expense of the receiving party, then the organization (sending party) does not pay per diems to them. If the receiving party does not pay the specified persons foreign currency for personal expenses, but provides them with food at its own expense, then the organization (sending party) pays them a daily allowance in the amount of 30 percent of the norm, including the allowances provided for by Resolution No. 812.
2. Employees who went on business trips abroad and returned from abroad to Russia on the same day are paid per diem in foreign currency in the amount of 50 percent of the norm.
It should also be noted that workers sent on short-term business trips abroad are paid per diem for each day of being on a business trip. At the same time, from the day of crossing the state border when leaving the Russian Federation, per diems are paid at the rate established for payment in the country to which the person is sent, and from the day of crossing the state border when entering the Russian Federation - according to the rate established for business trips within the Russian Federation ... If the employee was in several foreign countries during the business trip, then from the day of departure from one country to another (determined by the mark in the passport) daily allowances are paid at the rate established for payment in the country to which he is sent.
An employee takes off on a business trip by plane to Rome (Italy). The aircraft will take off on March 2, 2007 at 13 hours 15 minutes. The employee will pass customs control in Russia and Italy on March 2, 2007. The airport is located in Moscow, and the employee is on assignment from Tver. To get to the airport, he should leave for Moscow by train on March 1, 2007 at 03:52 a.m.
Thus, the first day of a business trip should be considered March 1, 2007. For this day, the employee must be paid per diem in rubles at the rate established by the organization. For March 2, 2007, the daily allowance must be paid to the employee in foreign currency at the rates established by the organization for Italy.
If an employee goes on a business trip to the near abroad, to the CIS member states with which intergovernmental agreements have been concluded, providing that the border authorities do not put marks on the crossing of the state border, the date of crossing when traveling from Russia and to Russia determined by the marks on the travel certificate. It is issued in the same way as a business trip certificate for a business trip within the territory of the Russian Federation.
And if in the process of a business trip an employee of the organization visits several foreign countries, the question arises of how to calculate the daily allowance in this situation. The fact is that for foreign business trips, business trip certificates are not issued and marks of arrival and departure from the next point are not made. And to write off the cost of paying per diems, it is important to know the day of crossing the border of each state. After all, the maximum write-off rates for daily allowances are set separately for each country. According to the Ministry of Finance of Russia, expressed in a letter dated September 8, 2006 No. 03-03-04 / 1/660, in this case, you can determine the days of stay in a particular state by the marks in your passport. However, when crossing the borders of the Schengen countries, no marks are made about this. How, in this case, to determine which state norms to use for the payment of daily subsistence allowance? According to the Ministry of Finance of Russia, you can be guided by an order to send an employee on a business trip, a printout of an electronic ticket, boarding passes and invoices for hotel accommodation. To do this, we advise you to indicate in the order the specific dates of the employee's stay in each country, taking into account the dates in the travel documents. And ask the employee to save boarding passes not only when flying from Russia and back, but also on flights between foreign countries.
12.3. Residential rental expenses
Living expenses are reimbursed to the employee in the amount of actually incurred expenses from the day of his arrival at the place of business trip and until the day of departure to the place of permanent work according to the submitted documents.
12.3.1. The employee lived in the hotel
If the employee lived in a hotel, then the number of days for which the accommodation was paid is determined by the time actually spent at the place of the business trip. This is practically the number of nights spent in a given area. Reimbursement is made in accordance with the submitted documents, taking into account the cost of booking and the "checkout time" accepted at the hotel. Usually a single checkout time in hotels is 12.00 local time.
Each employee must have his own document confirming the surname of the resident, the cost of the room he rented, the length of stay and types of expenses. When renting a hotel room, employees are guided by the requirements set by the employer in relation to the maximum cost of living expenses.
In accordance with the Decree of the Government of the Russian Federation of April 25, 1997 No. 490 "On Approval of the Rules for the Provision of Hotel Services in the Russian Federation", when registering a hotel stay, the executor issues a receipt (coupon) or other document confirming the conclusion of a service agreement, which must contain :
- the name of the performer (for individual entrepreneurs- last name, first name, patronymic, information about state registration);
- last name, first name, patronymic of the consumer;
- information about the provided room (place in the room);
- the price of the room (space in the room);
- other necessary data at the discretion of the contractor.
Hotels when providing services to the population in mandatory must use cash registers (KKM) when making settlements with the population, including with foreign individuals... If the hotel does not have a cash register, then the employee must be issued a strict accountability form - a hotel invoice in form No. 3-G, approved by order of the Ministry of Finance of Russia dated December 13, 1993 No. 121 "On approval of the forms of strict reporting documents."
An accountant most often has to deal with a strict accountability form "Account" (forms No. 3-Г, or No. 3-Гм), which is filled out when making payment for booking, accommodation, as well as for additional paid services in the absence of special coupons. Invoices can be drawn up manually or mechanically, one of the copies is issued to a posted worker. The invoice records the payment for the entire period of stay. If the employee leaves the hotel ahead of schedule, then a note is made on the copies of the invoice about the return of part of the funds to him.
On April 19, 2007, the organization sent an accountant N.K. Ko-valchuk on a three-day business trip to Vladimir. On a business trip, she had to check the calculations with the suppliers of raw materials. She was given 4,000 rubles on record. Returning, Kovalchuk on April 23 drew up an advance report and attached the following documents to it:
- travel certificate (form No. T-10);
- train tickets to Vladimir and back cost RUB 1,500;
- an invoice from the hotel in the form No. 3-G for two days of stay in the amount of 1770 rubles. (including VAT - 270 rubles). It looks like this (see p. 364).
The organization has established that the daily allowance for business trips in Russia is 100 rubles. in a day. In train tickets, the VAT amount was not separately allocated. But the hotel bill indicates that the cost of services includes this tax.
As a result, all travel expenses were:
3 days x 100 rubles / day + 1500 rub. + (1770 rubles - 270 rubles) = = 3300 rubles.
If the employee used the hotel parking lot, then a receipt is drawn up in the form No. 11-Г "Parking", which is also a strict reporting form.
For additional services provided by the hotel (ordering tickets to the airport, paying for the services of an interpreter, providing tea, coffee at the request of the resident), a receipt is issued in the form No. 12-Г "Receipt for the provision of additional paid services», Which is also a form of strict reporting.
We add that booking a hotel room refers to additional services provided by the hotel. That is, the amount of the cost of the reservation
The number should be included in the list of expenses that reduce the taxable base for income tax (Resolution of the Federal Antimonopoly Service of the Volgo-Vyatka Okrug dated March 24, 2006 No. A28-10790 / 2005-233 / 15). The judges reasoned like this. According to subparagraph 12 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, other expenses related to production and sales include travel expenses, in particular, travel expenses of an employee to the place of business trip and back to the place of permanent work; for renting a living space.
Under this expense item, the employee's expenses for paying for additional services provided in hotels are also subject to reimbursement (except for the costs of serving in bars and restaurants, room service costs, costs for using recreational and health facilities); daily allowance or field allowance within the limits approved by the Government of the Russian Federation; registration and issuance of visas, passports, vouchers, invitations and other similar documents; consular, airfield fees, fees for the right of entry, passage, transit of automobile and other transport, for the use of sea canals, other similar structures and other similar payments and fees.
As established by the court and follows from the materials of the case, travel expenses were not accepted tax authority for tax purposes, since they are not included in the list of such expenses in subparagraph 12 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. Ticket ordering, refunding and service charges not specified in this article also apply to travel expenses. Booking a hotel room is directly related to additional services provided by hotels. Thus, the tax authorities had no reason to exclude the costs in question from the list of costs.
If the employee fails to present (lose) documents confirming the expenses incurred in renting the premises, the employer may decide to reimburse such expenses at the employee's request. In this case, the nuances in taxation should be taken into account (taxation of reimbursable expenses without providing supporting documents is discussed below).
12.3.2. Rent of apartments for business travelers
Sometimes organizations rent apartments for their employees on business trips. Can the rent be excluded from taxable profit in this case? The Ministry of Finance of Russia in a letter dated August 1, 2005 No. 03-03-04 / 1/112 answers this question in the negative. The logic of the officials is as follows: an organization cannot have documents confirming that the employee lived in a rented apartment during a business trip. And as you know, costs that are not documented cannot be taken into account when calculating income tax.
However, officials wrote their letter in 2005. Since 2006, firms will be able to write off part of the rent that falls on the days when seconded workers lived in the apartment
The fact is that from this year, organizations will be able to reduce taxable profit on the basis of any documents that somehow confirm the expense incurred. In the wording of Article 252 of the Tax Code of the Russian Federation, an order on a business trip is named among such documents. Thus, if there is an order for the employee to travel to the city in which the apartment is rented, there will be no problems with writing off the rent.
You will have to argue with the inspectors only if the company writes off the rent for the days when the apartment was empty. The enterprise can defend its rightness with the help of the following arguments.
The apartment is needed to provide accommodation for business travelers. Renting an apartment for a few days or renting a hotel room is usually unprofitable. Short-term rentals or hotel stays can be much more expensive than long-term rentals. And every time looking for a suitable premises in another city and concluding a new contract at the same time is a troublesome business and requires additional labor costs.
It turns out that long-term lease allows the company to save money and time for its employees. Therefore, the cost of such a lease can certainly be considered economically justified. And if the company can confirm them with documents (agreement, payment orders, etc.), there should be no obstacles to writing off the rent to reduce taxable profit. It is possible that such arguments will convince the court and you will be able to write off the entire amount of the rent as expenses.
I must say that the Russian Ministry of Finance has really changed its mind on this issue. So in a letter dated June 20, 2006 No. 03-03-04 / 1/533, officials indicated that the costs of maintaining an apartment intended for living in it for business travelers, on the basis of documents indirectly confirming the fact that these workers stayed in it during business trips (a business trip certificate, travel documents to the place of a business trip, etc.) can be attributed to expenses recognized in the taxation of profits. In this case, such expenses are taken to tax accounting in the share in which the apartment was used to accommodate business travelers. The cost of maintaining the apartment while the apartment was empty cannot be recognized for income tax purposes.
12.3.3. Living expenses are not documented
If, after returning from a business trip, the employee cannot document the costs of renting a dwelling, then the organization should not return the money in full. Many people still believe that the company should reimburse unconfirmed expenses at the rate of at least 12 rubles per day. This norm is established for workers budgetary institutions(Government decree of October 2, 2002 No. 729). However, commercial firms should no longer be guided by these norms. If the employer can return the money to the employee at will, then the amount of such compensation must be specified in the employment contract. Then the company will even be able to take these payments into account when calculating the income tax base on the basis of paragraph 25 of Article 255 of the Tax Code of the Russian Federation.
12.4. Other business trip expenses
Article 168 of the Labor Code of the Russian Federation determines that all other travel expenses incurred by the employee are reimbursed by the employer only with his permission or knowledge.
Such expenses for business trips in Russia include:
- expenses for payment of communication services;
- additional services related to the rental of housing (including room reservation);
- expenses for obtaining and registering a foreign passport;
- costs of obtaining a visa;
- airport service charges;
- commission fees;
- expenses related to the exchange of currency in cash or a check in a bank for cash foreign currency;
- other expenses.
Among the most common other expenses associated with travel, one should highlight the cost of conducting telephone calls. The employee may attach the account of the telephone exchange or hotel to the advance report drawn up upon returning from a business trip, which contains the telephone numbers that the traveled employee called. If numbers assigned to the organization are indicated, this will confirm the production orientation of the costs. The expediency and production orientation can be confirmed by a resolution of the head on the employee's memorandum and attached documents (contracts, powers of attorney, information letters and other documents in which the corresponding telephone numbers are indicated).
Organizations have the right to independently by their local regulations(for example, by order) to establish specific amounts of reimbursement of travel expenses.
12.4.1. Payment for communication services
Visitors often incur the cost of paying for telephone calls. At the same time, telephone conversations are expenses that are completely alienated from hotel services, since they are not accommodation services.
Subparagraph 25 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation provides for the inclusion in the composition of other costs associated with production and sale, the taxpayer's costs for postal, telephone, telegraph and other similar services, costs of payment for communication services, computing centers and banks, including costs of services fax and satellite communications, e-mail, and information systems(SWIFT, Internet and other similar systems).
Thus, if a business traveler can confirm the production orientation of the negotiations carried out, as well as document them (for example, a receipt from a hotel with a printout of phone numbers), then the organization has the right to include the payment of these costs in the tax base for calculating income tax.
12.4.2. Other additional costs
On a business trip, an employee can expect additional expenses... Well, for example, if the director of a company goes on a trip, then it is possible that he flies in first class and uses the services of a VIP lounge at the airport, spends on a restaurant and a mini-bar in the hotel. The question arises, can such costs be reimbursed to the employee? Usually the employee is not paid for such expenses. And if it compensates for them, then the taxable income of such spending for obvious reasons does not reduce. Indeed, in accordance with paragraph 29 of Article 270 of the Tax Code of the Russian Federation, expenses incurred in favor of employees are not taken into account in taxation.
12.5. Accounting for travel expenses
Each organization (except for credit and budget organizations) is obliged to keep records economic activity by the double entry method on the accounts provided for by the Chart of Accounts for accounting of financial and economic activities of organizations approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n (hereinafter referred to as the Chart of Accounts). In this case, the organization should also be guided by the Instruction on the Application of the Chart of Accounts for accounting for the financial and economic activities of organizations, also approved by the named order of the Ministry of Finance of Russia No. 94n (hereinafter referred to as the Instructions for the Application of the Chart of Accounts).
It should be noted that the Instruction for the Application of the Chart of Accounts establishes only uniform approaches to the application of the Chart of Accounts. It contains a brief description of synthetic accounts and sub-accounts opened to them: their structure and purpose, the economic content of the facts of economic activity summarized on them, the procedure for reflecting the most common facts are disclosed.
On the basis of the Chart of Accounts and the Instructions for the Application of the Chart of Accounts, the organization approves the working chart of accounts of accounting, containing a complete list of synthetic and analytical (including subaccounts) accounts required for accounting. At the same time, the sub-accounts provided for in the Chart of Accounts are used by the organization based on management requirements, including the needs of analysis, control and reporting. The organization can clarify the content of the subaccounts given in the Chart of Accounts, exclude and combine them, as well as introduce additional subaccounts.
According to the above documents, accounting of settlements with employees for the amounts issued for travel expenses is kept on account 71 "Settlements with accountable persons".
The source of travel expense write-off depends on the purpose and nature of the trip. So, sources of write-off of business travel expenses can be:
- the initial cost of the purchased inventory, if the business trip was related to their purchase;
- the cost of products (works, services), if the business trip is related to the current activities of the organization;
– capital investment if the business trip is related to the implementation investment activities or construction;
- deferred expenses with subsequent equal write-off to the prime cost, if the business trip is associated with the opening of a new production, new areas of work, the promotion of new types of services, goods, products, etc. to the market;
- profit remaining at the disposal of the organization if the business trip is associated with other non-production purposes.
In this case, the sources of write-off of travel expenses will be reflected in the following accounting accounts:
- 01 "Fixed assets";
- 07 "Equipment for installation";
- 08 "Investments in non-current assets";
- 10 "Materials";
- 20 "Main production";
- 23 "Auxiliary facilities";
- 25 "General production costs";
- 26 " General running costs»;
- 29 "Service industries and farms";
- 44 "Costs of sale";
- 91 "Other income and expenses", etc.
It should be noted that the company is obliged to keep analytical records on account 71 "Settlements with accountable persons" for each amount issued in the submission.
The employee's travel expenses are reflected in the amount of actually incurred and documented expenses on the credit of account 71 "Settlements with accountable persons" and on the debit of accounting accounts (depending on the nature and purposes of the trip). Accounting for cash given to the employee as an advance and received from the employee is reflected in account 50 "Cashier".
Within three days after returning from a business trip, the employee is obliged to submit to the accounting department of the enterprise an advance report (form No. AO-1) on the amounts spent in connection with the trip and make the final settlement on them (clause 11 of the Procedure for conducting cash transactions).
If the amount of expenses incurred in connection with the business trip indicated in the advance report turns out to be more than the advance payment given for the business trip, then the missing amount must be paid to the employee from the cash desk of the enterprise for expense order... If the actually spent amount is less than the advance payment issued for travel expenses, the employee is obliged to return it to the cashier of the enterprise.
In situations where the employee has not submitted an advance report on travel expenses within the prescribed period, and also has not refunded the unspent amounts, the employee's debt to the enterprise arises. In accordance with article 137 of the Labor Code of the Russian Federation, the employer can make an order to deduct the advance payment from the employee's wages in a timely manner, provided that the employee does not dispute the basis and amount of the deduction. The withholding order is made no later than one month from the date of the expiration of the period established for the return of the advance (submission of a report on the funds spent). If the employee disputes the existence of a debt to the enterprise or the deadline for making a decision on withholding has been missed, the corresponding amounts can be recovered from the employee only through the court.
If the employee wishes to voluntarily return the resulting debt, it is necessary to pay attention to the following. Article 138 of the Labor Code of the Russian Federation establishes that with each payment of wages overall size all deductions may not exceed 20 percent of the amount of wages due to the employee. And only with deductions made on the basis of two or more executive documents, the amount of deductions can be increased up to 50 percent of the amount due. In this case, the employee should be asked to pay the appropriate amount to the cash desk of the enterprise when receiving the wages.
Accountable amounts not returned by employees to deadlines, are reflected in the credit of account 71 "Settlements with accountable persons" and the debit of account 94 "Shortages and losses from damage to values". In the future, these amounts are debited from account 94 "Shortages and losses from damage to values" to the debit of account 70 "Payments with personnel for wages" (if they can be deducted from the employee's wages) or 73 "Payments with personnel for other operations" ( when they cannot be deducted from workers' wages).
Business travel expenses are recognized as expenses related to production management and, accordingly, form expenses for common types activities. Recognition of travel expenses as expenses incurred by the organization in accordance with the rules for the formation of information on the expenses of commercial organizations in accounting is carried out on the basis of the Regulation on accounting"Organization expenses" approved by order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n (hereinafter - PBU 10/99).
So, with regard to expenses on business trips, all the conditions for recognizing expenses in accounting are fulfilled only when the employee returns from a business trip and submits an advance report. In accounting, business trip expenses attributable to both the previous and the current reporting periods are recognized in full in accounting. reporting period, in which the advance report is approved by the head of the organization.
Business trips related to the purchase of equipment, intangible assets and materials. In the process of carrying out financial and economic activities, enterprises sometimes incur the costs of travel, the purpose of which is to purchase equipment, intangible assets and materials. Such business trips are also considered official, but their reflection in accounting has some peculiarities.
In accordance with clause 8 of the Accounting Regulations "Accounting for Fixed Assets" approved by order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n (hereinafter - PBU 6/01), the initial cost of fixed assets acquired for a fee is recognized as the amount of the organization's actual costs for the purchase, construction and manufacture, with the exception of value added tax and other refundable taxes (except as provided by the legislation of the Russian Federation). In this case, the actual costs are understood as any costs directly related to the acquisition, construction and manufacture of an object of fixed assets, including travel expenses.
Similarly, actual cost inventories. This is stated in clause 6 of the Accounting Regulations "Accounting for inventories" approved by order of the Ministry of Finance of Russia dated June 9, 2001 No. 44n (hereinafter - PBU 5/01).
As for intangible assets, they are taken into account according to original cost, which is formed from all actual expenses for the acquisition of an intangible asset, with the exception of value added tax and other recoverable taxes (except for cases provided for by the legislation of the Russian Federation). This is noted in clause 6 of the Accounting Regulations "Accounting for Intangible Assets" approved by order of the Ministry of Finance of Russia dated October 16, 2000 No. 91n (hereinafter - PBU 14/2000).
Thus, the above travel expenses will be attributed to an increase in book value purchased equipment, intangible assets or materials. The purchase of equipment and intangible assets is written off to production and circulation costs through the depreciation amounts. If a business trip is related to the purchase of materials, then the cost of this business trip will be attributed to the cost of materials and included in the cost of products (work, services) as the materials are used for production purposes.
12.6. Features of accounting for travel in various situations
12.6.1. Day trip: pay per diem or not pay
If the business trip is one day, that is, employees return the same day they left, do they need to pay per diem for that single day? There is no need.
First, for business travel to the area from where the posted worker has the opportunity to return daily to his place of permanent residence, per diems are not paid. This is stated in clause 15 of the Instruction "On business trips within the USSR" (approved by the USSR Ministry of Finance, the USSR State Committee for Labor and the All-Union Central Council of Trade Unions of the USSR on April 7, 1988, No. 62).
Secondly, according to The Supreme Court RF, per diems are aimed at covering the employee's personal expenses for the duration of the business trip, provided that he / she lives outside the place of permanent residence for more than 24 hours (decision of March 4, 2005 No. GKPI05-147). Therefore, if an employee returns home from a business trip every day, per diem is not needed.
Another issue is that the head of the company can provide for the payment of per diem for one-day business trips in the collective agreement (Article 168 of the Labor Code of the Russian Federation). In this case, the amount of daily allowance will reduce the income tax (subparagraph 12, clause 1 of article 264 of the Tax Code of the Russian Federation).
12.6.2. A business trip that never took place
Sometimes it happens that a business trip for some reason breaks down. Meanwhile, money can be spent by this time: tickets are bought, hotel reservations are paid, visas are obtained, etc. And if, having returned tickets, at least part of the money can be returned, then the visa fees cannot be returned.
In accounting, such costs are included in other costs (clause 12 of PBU 10/99). In order to take into account the costs of a failed business trip, it is necessary in tax accounting that they be economically justified and supported by documents. That is, the firm will have to take care to prove that the costs of the canceled trip were related to making a profit.
For example, a fine, which is usually withheld when returning tickets, can be considered a forfeit for a violation of the contract of carriage. And such fines are included in non-operating expenses on the basis of subparagraph 13 of paragraph 1 of Article 265 of the Tax Code. True, tax authorities may disagree with this approach. A ticket confirms the indicated expenses, which is issued for the amount of the fine.
But it will not be possible to include in the expenses the cost of visas when canceling a business trip. According to the Ministry of Finance of Russia, expressed in a letter dated May 6, 2006 No. 03-03-04 / 2/134, although article 264 of the Tax Code of the Russian Federation allows the cost of visas for business trips to be written off as expenses, any expense must be justified. If the business trip is canceled, then regardless of the reason, the costs of preparing it cannot be considered justified.
12.6.3. Business trip delays
If an employee is sent to the northern regions or to Far East, then the business trip may be delayed. Well, let's say, because of bad weather. In this case, the organization must reimburse the employee for the cost of paying for the hotel and pay the daily subsistence allowance. Moreover, these costs will be taken into account when taxing profits on the basis of subparagraph 6 of paragraph 2 of Article 265 of the Tax Code of the Russian Federation.
In accounting, they are reflected as other expenses (clause 13 of PBU 10/99). True, if an employee, say, forgot to bring documents confirming the reasons for force majeure, then it is better to issue an extension of the business trip. To do this, it is enough to issue an appropriate order. Of course, in this case, the travel certificate must be stamped with the date when the employee will actually go back. Then all additional expenses of the employee plus the daily subsistence allowance will be counted as business trip expenses. Records are made in accounting:
DEBIT 20 (26, 10, 08 ...) CREDIT 71
- business trip expenses have been written off.
If for some reason this is not possible, you can justify the costs only by the order of renewal and tickets. And if there are claims from the inspectors, it will be possible to refer to the letter of the Ministry of Finance of Russia dated December 6, 2002 No. 16-00-16 / 158. It says that only one order is enough to confirm a business trip.