Form T-10 is a form for a unified sample of primary records of labor and wage documentation (“Personnel records”), which is used by companies and organizations when sending their employees on a business trip, otherwise this form is called “Travel Certificate”.
The T-10 form is a document that certifies the time spent on a business trip on official business. Points of arrival and departure, and time spent at these points.
Why do you need the T-10 form?
Russian employers send workers on business trips in accordance with the rules approved. Decree of the Government of Russia dated October 13, 2008 No. 749. Its current version does not say anything about the need to issue travel certificates. But in the edition before 01/08/2015, this was said.
Employers, who for many years have become accustomed to the legal obligation to issue certificates, continue to do so - using for these purposes the now traditional unified form No. T-10 from the State Statistics Committee.
The certificates are also issued because there is no point in changing the existing document flow system, which is closely related to the accounting department (as a rule, which is more interested than other departments of the organization in the correct documentation of business trips). The certificate can be used as a primary document that records the exact time a person spent at the place of business trip.
This time is important from the point of view of:
- correct calculation of daily allowance;
- correct calculation of salaries for the period of business trip.
If the certificate is used, then in general there is no need to use any other types of primary documentation: the document drawn up in the T-10 form is sufficiently informative and meaningful so that the inspection authorities do not doubt the legality of accepting travel expenses for accounting.
Is it necessary to compile
It is worth noting that back in 2015, by government decree, the mandatory use of travel certificates was abolished.
The same rule applies to service assignments. Thus, an employee going on a business trip can only have an order from his manager. After completing his official duties, the returning employee must submit an advance report. The dates during which he was on a business trip will be indicated here. Costs are also noted. Accordingly, the accounting department will carry out the necessary calculations based on this particular advance report. However, you need to understand that no one has canceled the right to draw up this document. If there is a need, any organization can issue this certificate. Moreover, it still remains recommended for use.
Instructions for filling out T-10
This document is presented in the form of a sheet that is filled out on both sides. Conventionally, the preparation of the T-10 form can be divided into three main parts:
Part 1
The front side must have an introductory part. The so-called “header” contains the title of the document, the name of the organization, and its legal form. The OKPO code is also indicated here. Through internal document flow, the company assigns a specific number to the ID, which must also be entered here. The date of registration is written next to it.
Part 2
Below, the front side should contain information about the employee who is going on a business trip:
- Personnel Number;
- FULL NAME;
- department and division in which the employee is registered;
- position held.
Here you must indicate exactly where it is sent. Not only the country and city are registered, but also the specific organization. Below it is stated for what purposes the employee is sent there. The business trip action line is indicated. Here you need to clearly indicate when the business trip begins and when it should end.
In a special line you need to indicate the number and series of the document that confirms the employee’s identity. Usually this is a passport. It must be remembered that a travel certificate will be considered valid only if presented together with the passport. At the bottom of the front side, the manager must certify the document. His position and signature with a transcript are indicated here.
Part 3
The reverse side of the form is intended to indicate information regarding the places where the business traveler has visited. First, the name of the company from which the employee is leaving is indicated. Those. this indicates the organization in which he works, because this is where his trip begins. The departure date is indicated. This mark must be confirmed by the responsible person with his signature.
As he moves for business purposes, the places from which he leaves and where he arrives are indicated. The names of companies, dates of arrival and departure must also be written down here, and the signatures of authorized employees of the enterprises that he visited must be affixed. There can be many companies visited. And each of them must have the necessary marks.
Sample of filling out a 2021 travel certificate
and sample
- Form
- Sample
Employee actions after a business trip
An employee who goes on a business trip must return strictly within the specified period.
Having arrived at the organization where he is on staff, he must submit a document to the responsible person to register the last point of arrival. Here, too, the home organization must affix a stamp, and an authorized employee signs an autograph with a transcript. After this, the travel document is attached to the travel order. If available, additional documentation is attached here, for example, receipts, checks, etc. It is necessary to present all documents confirming expenses during the trip. This entire package of documents is transferred to the accounting department.
Here a detailed calculation of all costs associated with a business trip is made. There are often situations where an employee spends more than what was received as an advance amount. Naturally, if these expenses are justified, the accounting department reimburses the employee for these expenses.
If the business traveler spent less than the amount received, he must return the balance to the cashier. In addition, based on these documents, the expense item is reduced, and accordingly, the tax base is reduced.
Travel certificate form T-10
Despite the fact that unified forms have, for the most part, ceased to be mandatory, many firms continue to use them. This fully applies to the unified form T-10, approved. Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1: it is convenient, easy to fill out and familiar.
travel certificate form T-10.
Correct filling of “T-10”
Travel certificate form, approved by Resolution No. 1 in 2004. State Statistics Committee of the Russian Federation “On approval of unified forms of primary accounting documentation.”
Since 2015, organizations are not required to use the T-10 form; this obligation was abolished by Decree of the Government of the Russian Federation No. 1595 of December 29, 2014), but almost all companies (organizations) use this form to document travel expenses.
A business trip for an employee is arranged by the HR department (or HR officer). To send a company employee on a business trip, first of all, an order is issued to send the employee on a business trip and, based on the order, a travel certificate is filled out. The competence of the personnel employee is to fill out the front side of the travel certificate form, namely the full name of the employee who is sent on a business trip, the position of the employee, the place where the employee is sent and the details of the order for sending on a business trip are indicated.
After filling out the front side of the travel certificate, this certificate is handed over to the employee who is sent on a business trip and on the back side a mark is placed on the time and date of the employee’s departure from the main workplace. This mark is certified by the seal of the organization.
The reverse side of the T-10 form is filled out while the employee is on a business trip. At the place of arrival of the employee, the HR employee indicates the date of arrival with confirmation of the seal (stamp) of the organization where the employee arrived. At the end of the business trip, a mark indicating the date of departure of the seconded employee is also placed on the reverse side and is accordingly certified by the organization’s stamp.
Filling out the T-10 business trip certificate: nuances
When filling out the certificate, please keep in mind that:
- It is best to print the form on one sheet on both sides:
- the first will reflect all information, except for that relating to the departure and arrival of the employee;
- on the second - those relating to departure and arrival (as well as signatures and seals certifying them).
- The information in the form should not differ from that reflected in the business trip order. It would be better if both documents are handled by the same person (HR employee), who is minimally likely to make inconsistencies.
- If an error is found in the certificate, it is not necessary to issue a new one. It is enough to cross out the incorrect information and write the correct information next to it. Such adjustments are certified by the signature of the responsible HR employee.
- It is advisable to disclose the purpose of the business trip as succinctly as possible. That is, the wording “concluding a contract for the purchase of paint and varnish products” is better than simply “concluding a contract.”
- In the “Departed from” column, you should indicate the city from which the person is actually leaving for the business trip. This is not necessarily the city where the employing organization is located. A business trip can be carried out, for example, immediately after the end of the employee’s vacation - from the city where he is vacationing. The date of disposal in this case may be the date of departure of the vehicle used by the employee from the city where he spent his vacation.
sample business trip certificate T-10.
Typical mistakes when filling out the T-10 form
The “T-10” form is a document that certifies the time spent on a business trip for official business and the duration of the employee’s stay on a business trip. Indicates the points of arrival and departure, and the time spent at them. All specified data is certified by the official’s signature and a seal (stamp) is affixed. These requirements are specified in the regulations on the specifics of sending employees on business trips for official reasons (Resolution of the Government of the Russian Federation No. 749 of October 13, 2008).
In the absence of appropriate marks in the travel certificate form, it will be difficult to take into account business trip expenses in the taxable base.
A business trip outside the Russian Federation does not require a travel certificate, with the exception of a business trip to the CIS countries, with which there are intergovernmental agreements that the border authorities do not make notes about crossing the border in documents for entry and exit (foreign passports).
In addition, the T-10 form does not require registration if the employee is “on business trip” for one day.
The legislation does not provide for the recognition of a travel certificate as invalid if errors are made in it.
Sample of filling out the form “T-10”
Unified form N T-10
Approved by the Decree of the State Statistics Committee of Russia
| Reverse side of form N T-10 | ||||||||||||||||||||
| Notes on departure on a business trip, arrival at destinations, departure from them and arrival at the place of permanent work: | ||||||||||||||||||||
| Dropped out | Legion LLC | Arrived at | LLC "Smena" | |||||||||||||||||
| “ | 27 | “ | June | 20 | 18 | G. | “ | 27 | “ | June | 20 | 18 | G. | |||||||
| Director | Sidorov | Director | Petrov | |||||||||||||||||
| job title | personal signature | job title | personal signature | |||||||||||||||||
| Sidrov P.S. | Petrov F.D. | |||||||||||||||||||
| full name | full name | |||||||||||||||||||
| M.P. | M.P. | |||||||||||||||||||
| Dropped out | LLC "Smena" | Arrived at | Region LLC | |||||||||||||||||
| “ | 3 | “ | July | 20 | 18 | G. | “ | 3 | “ | July | 20 | 18 | G. | |||||||
| Director | Petrov | Commercial Director | Smirnov | |||||||||||||||||
| job title | personal signature | job title | personal signature | |||||||||||||||||
| Petrov F.D. | Smirnov V.I. | |||||||||||||||||||
| full name | full name | |||||||||||||||||||
| M.P. | M.P. | |||||||||||||||||||
| Dropped out | Region LLC | Arrived at | Legion LLC | |||||||||||||||||
| “ | 11 | “ | July | 20 | 18 | G. | “ | 11 | “ | July | 20 | 18 | G. | |||||||
| Commercial Director | Smirnov | Director | Sidorov | |||||||||||||||||
| job title | personal signature | job title | personal signature | |||||||||||||||||
| Smirnov V.I. | Sidorov P.S. | |||||||||||||||||||
| full name | full name | |||||||||||||||||||
| M.P. | M.P. | |||||||||||||||||||
