Proof of expenses for tickets and miscellaneous fees

Methods for obtaining reporting documents

1. When purchasing a ticket

If you are going on a business trip and need to report to the accounting department, when placing an order, select the type of trip - “Work”. Enter the name or TIN of the company, and we will issue a document for this organization.

! If you often go on business trips or buy tickets for business travelers, it is worth registering a business account and paying for corporate orders from the organization’s account or with a bank card. You can combine a personal and corporate account and switch when purchasing tickets for personal and work purposes. Learn more about the corporate account.

2. After purchasing a ticket

If you bought a ticket to Tutu, you can download all documents in your personal account any day after purchase. Log in to Tutu.ru and go to the “Personal Orders” section. In the list of orders, select the desired ticket and click on the “Order Details” link. A separate page will open with a description of the order. At the bottom, find the “Passengers and Costs” item. By clicking on the appropriate links, you can send documents to yourself by email. email or save to your computer and print.

To order originals with a stamp, fill out the form and we will send the documents to the specified address within 5 business days.

Value added tax

A company that sent an employee on a business trip using an electronic air or railway ticket has the full right to deduct the amount of VAT paid by the taxpayer on travel expenses to and from the place of the business trip (clause 7 of Article 171 and clause 1 of Article 172 of the Tax Code RF). Electronic tickets usually do not indicate the amount of VAT, but this is not an obstacle to applying a tax deduction. The entire amount indicated on the ticket can be included in other expenses or you can request from the organization that sold the ticket a BSO or a cash register receipt with the allocated VAT amount by contacting the airline's ticket sales offices, the airline's representative at the airport, or the railway ticket office.

Types of reporting documents

All reporting documents that you receive by email or download from your personal account must be printed and taken to the accounting department.

E-ticket. The electronic boarding pass must be printed on a printer. If you printed out an electronic ticket at a self-service terminal or at a ticket office at a railway station, provide the ticket on a form for reporting.
A document for the amount of the Tutu.ru service fee (if there is a fee). For a ticket issued to an individual, you will receive a certificate of service provision (UPD-2). If the ticket was purchased for a legal entity, we will send an invoice (UPD-1).
Electronic check. It is sent if the order is paid for by credit card. You can download the receipt from the letter that you will receive after purchasing your ticket.
If you have issued an online ticket refund, you will additionally receive a Russian Railways receipt for the refund and a statement for the Tutu.ru online refund commission. If you return a ticket at the box office, you must give the return receipt to the accounting department, which you will receive at the box office.
If you purchased insurance on Tutu.ru along with your train ticket, you also need to download it and print it for the report. For reporting documents for services purchased directly from the carrier (for example, meals), contact the railway ticket office.

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Features of electronic tickets accounting

A Russian Railways electronic ticket for an advance report is provided to confirm business trip expenses that can be reimbursed by the employer. To do this, it is enough for a company employee to provide a control coupon. It contains the following information:

Passenger's name,
date of travel,
time of departure and arrival of the train,
place in the carriage,
name of the carrier company,
current tariff and price.

In some cases, a passenger absent-mindedly loses documents. What to do in such situations? The control coupon is easy to restore. To do this, you need to go to your email inbox and reprint the document. If the purchase was paid for through the terminal, and the passenger lost the coupon, but kept the boarding pass, which reflects the cost of transportation services, such an expense can be taken into account in the advance report.

Many passengers are interested in whether electronic Russian Railways tickets in another language can be provided for advance reports. This can be done without having to translate all the data. It is enough to translate the details:

primary accounting documentation,
name of the service and its price,
current tax rate,
the full amount of tax payment.

Translation can be carried out not only by professionals, but also directly by employees of the taxpayer company. Thus, issuing an electronic Russian Railways ticket in a foreign language will not prevent its inclusion in the advance report.

Acceptance of VAT for deduction on an advance report in 1C 8.2

Postings generated by the accounting purchase book

When you include in the document Formation of purchase book entries records on the acceptance of “input” VAT for deduction on transactions of receipt of goods (work, services) in 1C 8.2, entries are created for the debit of account 68.02: Dt 68.02 Kt 19 – for the amount of “input” VAT accepted for deduction:

Records generated by the purchase book for tax accounting

The following entries were created in the VAT accumulation registers:

in the VAT register presented with the type of movement Expense. The “input” VAT is written off from the register at the time it is included in the purchase book:

in the VAT Purchases , which generates the lines of the Purchase Book report:

Write-off of VAT as indirect expenses in 1C 8.2

In order for the VAT amounts on the advance report to be written off as indirect expenses VAT Distribution of Indirect Expenses the VAT Distribution of Indirect Expenses document. In the Purchase section, select Maintain a purchase ledger:

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Accounting for “input” VAT in the advance report in 1C 8.2

Creating and filling out the document “Creating purchase ledger entries”:

Creating a document through the menu: Purchase – then Maintaining a purchase book – select Generating purchase book entries;
When registering in the purchase book of invoices for goods (work, services) received from suppliers, the VAT deduction on purchased values tab is filled in:

Advance report with VAT postings in 1C 8.2

According to accounting

Postings for accounting for “input” VAT are generated by the document Advance report:

For tax accounting

The following entries were created in the VAT accumulation register:

Entry by movement type Receipt in the VAT register presented – event Presented by VAT by supplier. This entry is a potential purchase ledger entry:

Entry by movement type Receipt in the VAT register for indirect expenses . The amount of tax related to indirect expenses is registered in order to accumulate information on “input” VAT, if in the future it is possible to distribute it in accordance with Art. 170 Tax Code of the Russian Federation:

Confirmation of expenses for paying for tickets and various fees: EMD, route/receipt, K-95

According to paragraph 2 of Art. 2 of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) payments using payment cards,” organizations and individual entrepreneurs, in accordance with the procedure determined by the Government of the Russian Federation , can make cash payments settlements and (or) settlements using payment cards without the use of cash register equipment in the case of providing services to the population, subject to the issuance of appropriate strict reporting forms .

Passenger air transport services are classified as services to the population (OKUN code – 021400).

Note. OKUN – All-Russian classifier of services to the population OK 002-93, approved. Resolution of the State Standard of the Russian Federation dated June 28, 1993 No. 163.

Decree of the Government of the Russian Federation dated May 6, 2008 No. 359 approved the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment (hereinafter referred to as the Regulations).

The Information Letter of the Ministry of Finance of the Russian Federation dated August 22, 2008 clarifies that, unless otherwise provided by paragraphs 5 and the Regulations, organizations and individual entrepreneurs providing services to the population to carry out cash payments and (or) payments using payment cards without the use of control cash registers have the right to use an independently developed document, which must contain the details established by paragraph 3 of the Regulations. Approval of the form of such a document by authorized federal executive authorities is not required.

According to clause 5 of the Regulations, if, in accordance with the legislation of the Russian Federation, federal executive authorities are vested with the authority to approve forms of document forms used in the provision of services to the population, such federal executive authorities approve the specified forms of document forms for making cash payments and (or ) settlements using payment cards without the use of cash register equipment.

Paragraph 7 of the Regulations establishes that the list of information contained in the documents specified in paragraphs 5 and the Regulations is established by federal executive authorities vested with the authority to approve forms of document forms. Forms of document forms approved in accordance with paragraphs 5 and the Regulations are used by organizations and individual entrepreneurs providing services to the population of the types for which these forms are approved.

According to paragraph 4 of Art. 105 of the Federal Law of March 19, 1997 No. 60-FZ “Air Code of the Russian Federation” ticket forms, baggage receipts, extracts from the automated information system for registration of air transportation, cargo waybill, postal waybill, other documents used in the provision of services for the air transportation of passengers and baggage , cargo, mail, are established by the federal executive body authorized in the field of transport.

According to clause 5.2.3 of the Regulations on the Ministry of Transport of the Russian Federation, approved. By Decree of the Government of the Russian Federation dated July 30, 2004 No. 395, the specified federal executive body is empowered to approve ticket forms, baggage receipts and cargo waybills in civil aviation.

Clause 11 of the Regulations establishes that the formation of strict reporting document forms can be carried out using an automated system.

Electronic ticket

Order No. 134 of the Ministry of Transport of the Russian Federation dated November 8, 2006 approved the form of an electronic passenger ticket and baggage check in civil aviation (hereinafter referred to as Order No. 134). By Order of the Ministry of Transport of the Russian Federation dated May 18, 2010 No. 117, changes were made to Order No. 134, which entered into force on July 4, 2010.

Paragraph 1 of Order No. 134 (as amended in force on July 4, 2010) states that the form of an electronic passenger ticket and baggage check in civil aviation is established in accordance with paragraphs 5 and the Regulations.

Clause 2 of Order No. 134 (as amended in force from 07/04/2010) establishes that the route/receipt of an electronic passenger ticket and baggage receipt (extract from the automated information system for registration of air transportation) is a document of strict reporting and is used for cash transactions by organizations and individual entrepreneurs cash payments and (or) payments using payment cards without the use of cash register equipment. An electronic ticket is generated using an automated system (clause 3 of the Appendix to Order No. 134). Itinerary/receipt (extract from the automated information system for registration of air transportation) is issued and issued (sent electronically via the information and telecommunication network) to the passenger (clause 2, clause 1 of the Appendix to Order No. 134).

Thus, from 07/04/2010, in cases of issuing an electronic passenger ticket and baggage receipt and collecting payment from buyers in cash or by means of payment cards without the use of cash registers, issuance (provision in electronic form via an information and telecommunication network) to the buyer is mandatory and sufficient. route/receipts (extracts from the automated information system for registration of air transportation) as a strict reporting form confirming the payment made by the buyer. No other document confirming payment is required.

Electronic Multipurpose Document (EMD)

Order of the Ministry of Transport dated May 18, 2010 No. 116 (hereinafter referred to as Order No. 116) approved the form of an electronic multi-purpose document .

Paragraph 2 of Order No. 116 establishes that the receipt of an electronic multi-purpose document is a document of strict accountability and is used for organizations and individual entrepreneurs to carry out cash payments and (or) payments using payment cards without the use of cash register equipment.

According to clause 1 of the Appendix to Order No. 116, an electronic multi-purpose document is used when providing services to passengers (including additional services provided in accordance with the Federal Aviation Rules, approved by Order of the Ministry of Transport of the Russian Federation dated July 28, 2007 No. 82), collecting fees and charges, in which information about the service, fee or charge is presented in electronic digital form.

An electronic multi-purpose document is generated using an automated system (clause 3 of the Appendix to Order No. 116)

When making payments in cash and (or) and using payment cards without using cash registers, a receipt is issued and issued (sent electronically via the information and telecommunications network) to the passenger/person who paid for the service. The receipt is a document of strict accountability (clause 2, clause 1 of the Appendix to Order No. 116).

Mandatory receipt details are specified in paragraphs. 2 (a) clause 1 to Order No. 116:

information about the passenger/person who paid for the service (last name and other information in accordance with the legislation of the Russian Federation and international standards);

name and (or) code of the service, fee or charge;

description of the service, fee or charge (optional);

number of the document for which the electronic multi-purpose document is issued (if applicable);

name and (or) code of the carrier/organization providing the service;

name and/or codes of airports/points of departure and destination for each flight (if applicable);

tariff/fee/fee;

equivalent tariff/fee/fee (if applicable);

the total cost;

form of payment;

fees (if applicable);

date of registration;

name of the agency/carrier that issued the electronic multi-purpose document;

unique number of an electronic multi-purpose document.

Thus, the issuance (direction in electronic form via an information and telecommunication network) to the buyer of a receipt of an electronic multi-purpose document containing the mandatory details established by Order of the Ministry of Transport dated May 18, 2010 No. 116, is the issuance of a strict reporting form confirming receipt of payment from the buyer in cash ( via payment card). In cases of drawing up an electronic multi-purpose document and issuing (sending) a receipt for an electronic multi-purpose document to the buyer, it is not necessary to draw up another strict reporting form.

Receipt K-95

The receipt form for various fees K-95 was introduced by letter of the Ministry of Finance of the Russian Federation dated May 29, 1998 No. 16-00-27-23 (clause 2). In the letter from the Ministry of Finance, this document is called a “neutral receipt of miscellaneous fees,” intended for manual registration of miscellaneous fees.

Clause 2 of the Government Decree of the Russian Federation dated 05/06/2008 No. 359 establishes that the forms of strict reporting forms approved before the entry into force of the Government Decree of the Russian Federation No. 171 dated 03/31/2005 (before 04/12/2005) can be used until December 1, 2008.

Starting from December 1, 2008, the strict reporting forms used by the organization (except for the forms named in clauses 5 and 6 of the Regulations) must be approved by order of the head of the organization (individual entrepreneur). At the same time, Resolution No. 359 does not establish a ban on the approval by order of an organization (or an individual entrepreneur) of previously used forms containing all the mandatory details established by paragraph 3 of the Regulations.

Thus, if the K-95 receipt is produced in a typographical manner, contains the mandatory details specified in clause 3 of the Regulations, and the mandatory information about the manufacturer of the form specified in clause 4 of the Regulations, then the organization (individual entrepreneur) - the recipient of funds under such a receipt has the right approve it as a strict reporting form and, accordingly, issue it to buyers (clients) when accepting cash (for payments with payment cards).

Chart of accounts

Let me remind you that accounting accounts serve to group certain assets or liabilities. Each account is assigned a numerical value from 1 to 99, so as not to write the full name of the group each time. The account consists of two parts: debit and credit, which reflect the increase or decrease of accounting objects. A posting is a record of changes in data on accounting accounts. This entry is always made as a debit to one account and a credit to another.

So, you don’t need to invent the numbering, as well as the grouping of assets, on your own; the Ministry of Finance did this long before you, approving a “new” Chart of Accounts in 2000 (before that, accounting accounts had completely different numbers)

. You can get acquainted with it using this link.

Some organizations have the right to shorten this Plan or, on the contrary, supplement it (gaps were initially included in the numbering)

, but I advise you to immediately accept it as it is. Most accounting programs are tailored to the generally accepted Chart of Accounts, and your initiative will require significant changes to the underlying algorithms. Of course, no one will change the functionality to suit your needs for free.

For each account, the Plan contains a description and a list of so-called “corresponding” accounts. These are the accounts with which the account in question can participate in transactions. For example, goods do not directly correlate with money in the cash register and bank (suddenly!)

, first, through the purchase/sale, a debt must arise from the buyer or to the supplier. I don’t recommend focusing on this now, but in the future it’s worth returning to the Chart of Accounts at least occasionally to check your “insight” regarding the preparation of new entries.