Take into account travel expenses

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2018-03-23 08:24:06

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In case of payment of personal income tax, entrepreneurs are entitled to reduction of tax amounts in the amount of costs incurred for official business. Travel expenses are subject to mandatory documentation. The list of expenses attributable to travel needs, the entrepreneur's discretion. The mission recognizes the trip of the employee, the purpose of which is the performance of his official tasks. The labour code is the guarantor of compensation to the employee all costs associated with travel, stay and accommodation during the execution of a production job.

The Fact of sending the employee on a business trip must be documented by the following documents: local order, travel card and duty. These documents specify the place, time and purpose of travel. Obligatory condition of compensation of the costs incurred is a business trip certificate. On the day of departure of the employee, the employee marks in the travelling certificate, the mark about date of departure, with the mandatory certification signature and seal of the organization. Upon arrival to the place of business trip, the employee makes a business trip certificate for stamping on arrival to the place of travel authorized for that employee. Thus, in the traveling certificate reflects all the stages of moving of the employee.

Travel expenses consist of the amount of transportation costs (railway or air tickets, etc.), the amount spent on accommodation and subsistence.

Additional travel expenses (per diem)

The allowance is paid for any day for the expert being in the business trip, this also includes the time spent on the road. Per diem travel expenses spent by the employee in his sole discretion, report this amount non. This allowance is established local normative act on the basis of the financial capabilities of the enterprise, however, the travel expense should not be lower than 700 roubles for each day spent outside of the enterprise if the employee is sent on a business trip within the country and 2500 rubles, if trip is going abroad. The accountant should be aware that if you exceed these amounts, the difference from personal income tax. If you have a business trip abroad, daily allowance are paid in foreign currency.

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Transport costs

The Company is obliged to reimburse the employee expenses for travel to the place of secondment and back, this compensation is subject not only to the cost of the ticket and related expenses: payment bedding, insurance, etc. If the point of travel, the employee may be reached by using rail, air or water, the choice of method of travel remains with the head of the organization. Otherwise, the employee is free to decide how to get to your destination. To travel expenses include payment of travel by public transport during the trip, upon confirmation of the trip relevant documents. All tickets must be saved and attached to the expense report, which is submitted after a trip.

Travel expenses on accommodation

Living Costs are compensable, subject to confirmation of their form No. 3-G, issued by the hotel or the hotel. It should be borne in mind that this form needs to be printed. Therefore, booking a hotel, it is advisable to clarify this point.

On arrival from business trip, the specialist is required to submit an expense report, attaching all the supporting documents and the report on the implementation of the purpose of the travel.


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Alin Trodden - author of the article, editor
"Hi, I'm Alin Trodden. I write texts, read books, and look for impressions. And I'm not bad at telling you about it. I am always happy to participate in interesting projects."

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