Accounting posting travel expenses. Business trip per diem accounting entries

If, upon returning, the employee has a part of the advance payment, he will return the remaining cash enterprise to the cashier with registration.

If the issued advance payment was not enough for the employee and his own funds were spent, then the organization reimburses the expenses incurred in excess of the advance payment issued, and at the same time it is drawn up.

Expense transactions in excess of the advance paid

Travel expenses, depending on the purpose of the trip, are charged to the corresponding accounts accounting... Costs related to cultural and recreational activities are treated as non-operating expenses.

If the expenses incurred are allocated and there are supporting documents with VAT highlighted in a separate line (invoices,), then this VAT can be attributed to account 19 and then sent to deduction (provided that these expenses relate to expenses that reduce tax base at ).

Travel expense accounting transactions

The employer may not accept some expenses incurred by the employee, in this case the employee must reimburse these costs from his own (it must be remembered that an amount of not more than 20% of the average earnings can be withheld from the employee's salary), or by depositing cash funds to the cashier of the enterprise or to the current account.

If some costs are paid by the employer himself from the current account (for example, payment for tickets or hotel accommodation), then the following transactions are made:

If the employer buys a ticket for the employee's travel on his own, then it is recorded on subaccount 3 of account 50 "Cashier".

In this case, the following postings are made: (click to expand)

An example of travel expenses accounting

Accounting transactions travel expenses:

Every accountant knows how important it is to correctly arrange a business trip, fill out all travel documents, check the correctness of accounting for travel expenses for tax purposes. Recommendations, as well as a selection of letters from regulatory authorities on the topic of business trips, will help you.

Other business trip expenses

The supervisory authorities do not object to the inclusion of the following costs in the costs (the condition is that compensation for such costs is established in the local regulatory act of the organization and there is an order of the head of the organization for reimbursement):

1. Payment for the services of the airport VIP-lounge (Letters of the Ministry of Finance of the Russian Federation dated 05.03.2014 No. 03-03-10 / 9545; dated 10.09.2013 No. 03-03-06 / 1/37238);
2. The cost of booking a hotel room, payment for ordering and returning tickets (Letter of the Ministry of Finance of the Russian Federation dated 18.10.2011 No. 03-03-06 / 1/672);
3. Payment for renting a car for a manager while on a business trip (Resolution of the Federal Antimonopoly Service of the West Siberian District of January 23, 2006 No. F04-9850 / 2005 (19018-A27-15)).
4. Amounts for a taxi ride to and from the place of business trip, including to the airport, to the railway station, as well as directly at the place of business trip (Letters of the Ministry of Finance of Russia dated June 14, 2013 No. 03-03-06 / 1/22223, dated June 27, 2012 No. 03-11-04 / 2/80, dated 11.07.2012 No. 03-03-07 / 33, dated 08.11.2011 No. 03-03-06 / 1/720). Taxi costs are included in expenses provided that they are economically justified (for example, early arrival / departure, etc.). Proof of taxi expenses: CCP check or blank receipt strict accountability with the details provided for in the Decree of the Government of the Russian Federation of February 14, 2009 No. 112 "On approval of the Rules for the carriage of passengers and baggage by car and urban land electric transport ”.
5. Payment for travel while on a business trip, travel by public transport within the boundaries of the settlement, but at the same time the Regulation on the organization's business trip does not provide for reimbursement of these costs. However, in the opinion of the regulatory authorities, such costs can be included in travel expenses. To do this, in the collective agreement or other local regulatory act of the organization, it is necessary to provide for the obligation of the employer to reimburse the employee's expenses for travel in public transport, if they are due to the purpose of the business trip (Letters of the Ministry of Finance of Russia dated July 21, 2011 No. 03-03-06 / 4/80, Federal Tax Service of Russia dated 12.07.2011 No. ED-4-3 / 11246).
6. Service (commission) fee of the intermediary organization, expenses for registration and issuance of visas, passports, vouchers, invitations and other similar documents(Letter of the Federal Tax Service of Russia in Moscow dated 01.07.2010 No. 16-15 / [email protected]).

What costs are risky to include in income tax expenses

First. Payment VHI policies from accidents when purchasing air and railway tickets, which are an attachment to these tickets for business travelers.

The costs of voluntary insurance against accidents on air and rail transport of posted workers can also be accounted for as travel expenses if the collective agreement or local regulation reimbursement of these expenses is provided.

Method of registration of payment of insurance premiums (on the basis of a separate insurance policy, which is an attachment to the ticket, including the amount of contributions in the cost of the travel document) is of no fundamental importance. At the same time tax authorities may disagree with this method of accounting for the costs of voluntary insurance against accidents on air and rail transport when calculating the tax base for income tax.

Second. Expenses incurred by an employee in connection with travel to personal car to the place of business trip and back (which include expenses for fuel and lubricants) and compensated for it, for profit tax purposes can be taken into account only within the limits established by the Government of the Russian Federation of 08.02.2002 No. for using personal passenger cars and motorcycles, within which, when determining the tax base for corporate income tax, such expenses are related to other expenses associated with production and sales ”(Letter of the Federal Tax Service of the Russian Federation No. ШС-37-3 / 2199 dated May 21, 2010).

Third. Daily allowance paid to an employee sent on a long business trip (more than six months).

Opinion 1: if most of the working time and most of the work obligations stipulated by the employment contract, employees perform in foreign country, the actual place of work of workers will be located in a foreign country and such workers cannot be considered as being on a business trip (Letters of the Ministry of Finance of the Russian Federation dated April 28, 2010 No. 03-03-06 / 1/304, Federal Tax Service of Russia in Moscow dated September 30, 2010 No. 16 -15/ [email protected]).

Opinion 2: the duration of a business trip is determined by the employer, taking into account the volume, complexity and other features of the service assignment (Regulation on the specifics of sending employees on business trips, approved by the Government of the Russian Federation of 13.10.2008 No. 749) and is not limited by the maximum limit. Consequently, regardless of the duration of the business trip, the employer has the right to take into account the entire amount established in the local act of the organization in the income tax expenses in terms of daily allowance payments (Resolution Arbitration court Moscow District of 23.09.2015 No. F05-12177 / 2015 No. A40-167292 / 2014).

Fourth. Accommodation costs of a posted employee at the place of business in a rented apartment, but the costs have not been documented. However, there is arbitrage practice, which alternatively allows you to take into account the amount of 700 rubles. (in Russia) or 2,500 rubles. (on foreign business trips) (Resolutions of the Fifth Arbitration appellate court dated 11.12.2009 No. 05AP-5540/2009 in case No. A59-2701 / 2009; FAS North-West District of 09.02.2007 in case No. A26-5126 / 2006-28, Fourteenth Arbitration Court of Appeal dated 02.06.2008 in case No. A05-4612 / 2007).

Fifth. Expenses for paying the cost of tickets to and from the place of business trip, if the dates of the trip do not coincide with the period of the business trip. There are positive explanations for the taxpayer by the regulatory authorities and judicial practice (Letters of the Ministry of Finance of Russia dated 11.08.2014 No. 03-03-10 / 39800, dated 30.07.2014 No. 03-04-06 / 37503; Resolution of the FAS Ural district dated June 19, 2007 No. F09-3838 / 07-C2), however, the tax authorities have the right to raise a claim and request clarifications. In this situation, much will depend on the cause and the number of days of non-compliance.

Sixth. The organization attracted an employee of the counterparty to perform the work, reimbursed him for travel expenses and other travel expenses. According to the clarification of the Ministry of Finance of Russia (Letter dated 09.24.2015 No. 03-03-06 / 1/54684), reimbursement of travel expenses to individuals who are not employees of the company are not included in income tax expenses due to the fact that a trip of a third-party specialist is not considered a business trip ...

Register for the course "". You will learn how to keep records of income without mistakes, reflect expenses and determine the tax base for income tax. And also calculate and pay advance payments and tax, submit reports, create an ideal accounting policy.

A business trip is an employee's departure to another locality to perform a specific job assignment on behalf of the management. How to arrange a business trip correctly? Let us examine sequentially the stages of a business trip: the documents that need to be filled out, the reflection of the necessary accounting entries, the correct accounting of travel expenses.

Paperwork

One of important points correct design business trips are filling out the necessary travel documents. These include:

• business trip order T-9, T-9a - you can download a sample of filling;

Changes from 2015: it is no longer necessary to issue a travel certificate and a service assignment. Read the details.

The first step is to fill out a job assignment, in which it is necessary to reflect information about the employee who is sent on a trip, about the tasks that are assigned to him. A unified form T-10a has been developed, which should be used when filling out a service assignment. It is usually filled in by the immediate supervisor of the posted employee.

Further, on the basis of this assignment, an order for a business trip should be drawn up, on the basis of which the remaining documents will be filled in. To fill out, you can use the existing forms T-9 for one employee and T-9a, if several employees are sent on a business trip. This order states who is sent to carry out a service assignment, the date of departure of the traveler from the organization, the duration of the trip, as well as the place of destination.

also in mandatory an advance report in the form of AO-1 and a travel certificate T-10 are drawn up. The first will allow the employee to report on the expenses incurred in connection with the trip, while the completed advance report documents confirming the costs of the traveler must be attached. The second document will allow you to confirm the location of the employee at the destination, as it contains the signatures and seals of those organizations in which the traveler visited.

Responsibly approach the registration of travel documents, especially the last two, because they will help to take into account the costs incurred and take them into account when calculating income tax.

For the period of a business trip, the employee will retain average earnings – .

The duration of a business trip can be from one day until the employee has completed the assigned task. The existing regulatory documents do not limit the duration of a business trip in any way. In this case, the first day of a business trip is the day of leaving the territory of the employer's location until 00.00 local time. The last day of the business trip is the day of return before 00.00 local time. That is, if the employee left on November 5 at 23.00, and returned on November 7 at one in the morning, then the duration of the business trip is taken equal to 3 days.

Cost accounting

Travel expenses include:

• daily allowance;
• payment for accommodation;
• fare;
• other expenses related to the business trip and allowed by the employer.

Leaving the organization, the employee receives a certain amount of money for expenses. This amount is reflected in the advance report, after his return, the employee will have to report on his real expenses and return the balances of the issued amount to the cashier (if the money remains), or, if the expenses exceed the issued amount, then receive the money spent in excess of the issued amount from the cash desk organizations.

Daily allowance

Daily allowance is a fixed amount that is issued to an employee per day, due to being outside his place of residence, and allows you to compensate for additional costs.

Maximum and minimum size per diem regulatory documents not limited. The organization independently sets the amount of per diem that the employee plans to pay when sent on a business trip, and fixes it in a collective agreement, a sample of which can be downloaded, or in local acts of the organization.

In the legislative documents regarding daily expenses, only permissible norms are established, within which the daily allowance is not subject to personal income tax. For business trips in Russia are not taxed income tax per diem within 700 rubles, for business trips outside the Russian Federation - 2500 rubles. Often these are the values ​​that organizations use to pay per diem to their employees. Read about a business trip abroad in.

In fact, you can pay more, only with the amount of per diem in excess of the maximum amounts, you will have to withhold personal income tax.

The document on the basis of which per diem is paid is a travel certificate, which indicates when the employee left the organization and when he returned.

Accommodation

An employee can rent a hotel room or rent an apartment for living. In any case, he must confirm his living expenses with the relevant documents.

If a hotel room is paid for in cash, then a hotel or fiscal receipt must be present, if non-cash - an act, invoice, hotel receipt. If the room is booked in advance, then the cost of the reservation is also included in the living expenses. Additional expenses made by the employee in the hotel (sauna, swimming pool, massage, room service, meals in a restaurant, etc.) are not accepted as accommodation costs.

If an apartment is rented for living, then a lease agreement must be concluded for the living quarters, if this apartment is rented by an organization for an employee. If the employee rents an apartment on his own, then a rental agreement should be concluded. What is the difference between a lease and a lease?

Transport

Each company is forced to make certain expenses in the course of its functioning. There are many varieties of them. This article provides information that reveals the essence of such a type of cost as travel expenses. After reading the article, you will be aware of the peculiarities of accounting for travel expenses: you will find out how, and on which account, they are taken into account, what they consist of.

The term "travel expenses"

Sometimes situations arise in which the company needs to send an employee on a business trip.

A business trip is the departure of an employee from the place of work to some other place intended for the employee to perform a service assignment for a specific period of time.

The totality of costs aimed at organizing and implementing the process of sending an employee is called "travel expenses".

What documents are used for sending an employee?

The period of a business trip should not exceed forty calendar days (days of travel are excluded from the calculation).

An employee sent on a business trip, his immediate supervisor must provide a job assignment.

In this case, the head must issue an administrative act on the direction of a business trip, indicating certain information:

• Personal data of the employee;
• Business trip goals;
• Terms of business trip;
• At the expense of what means the business trip is organized.

It should be noted that until 2015, a travel certificate was issued for a posted worker, in which marks (signatures and a seal) of arrival and departure from the place of the business trip must be affixed. Now, mandatory registration of this document has been canceled.

Composition of travel expenses

What are “travel expenses” made of? The aggregate of these costs includes the following:

• Travel costs;
• Accommodation;
• Daily allowance;
• Other costs.

All of the above costs (except for per diems) must be confirmed by the employee with documents. For example: travel expenses - by tickets, living expenses - by an invoice from the hotel, and other expenses - by waybills, sales receipts and cash register receipts.

At the end of the business trip, within three days, the employee is obliged to provide the accountant with an advance report and attach to it all documents confirming the fact of payment of expenses. It should be remembered that an employee who has not reported on previously issued advances will not be issued with funds.

In addition to the costs for which the employee must report, he is paid a daily allowance for each day of being on a business trip. The size of the daily allowance is determined by the administration of the company independently, and it must indicate it in the collective agreement. However, it should be borne in mind that if the daily allowance is more than seven hundred rubles a day (when traveling on a business trip Russian Federation), then the company will be obliged to calculate and pay insurance tariff premiums for this amount in extrabudgetary funds... If a business trip is provided nearby, and the employee will be able to return home on his own every day, then the daily allowance may not be paid.

In addition, it should be borne in mind that for the period of an employee's stay on a business trip, his salary is kept in the amount of the average earnings.

Accounting for travel expenses

Regardless of the form of ownership or the specifics of the activity, all companies are obliged to correctly record travel expenses (according to Labor Code). Especially for the accumulation of information and the accounting of travel expenses in the system of accounting accounts, account 71 "Settlements with accountable persons" is provided. The debit of this account takes into account the issuance of travel amounts, and the credit - the return of unused amounts and the write-off of expenses committed by the accountable person. This account is an active-passive account. This means that the closing balance can be reflected in both debit and credit of the account. How can you calculate it? In order to find the balance on an active-passive account, you must perform the following mathematical actions:

• Add up the initial balance and the amount of turnovers separately for debit and separately for credit;
• Determine in which part of the account (in debit or credit) the amount turned out to be higher:
• Subtract the smaller part from the greater part;
• Write the resulting result in the part where the sum of the balance and turnover turned out to be greater.

How are transactions recorded on this account? Consider a few examples:

• When issuing money to an employee for travel expenses from the cash desk, the company makes the following entry - Debit 71, Credit 50;
• When the employee returns to the cashier's office of the unused amount on a business trip, a reverse entry is made - Debit 50, Credit 71;
• Withholding from wages for the employee of unpaid amounts, records are made - Debit 94, Credit 71, and then - Debit 70, Credit 94;
• When writing off other costs committed by an employee on a business trip (for example, the purchase of materials), make such an entry - Debit 10, Credit 71;
• In the case when the organization is a payer of value added tax, such an entry is made - Debit 19, Credit 71.

Analytical accounting is carried out for each employee of the company, from the number of employees sent on business trips.

The issuance of funds to an employee for a business trip from the cash desk is drawn up as an expense cash order, and the return of unused amounts - by a cash receipt order.

At the end of the period, an accumulative register is drawn up - a journal - an order for account 71.

For the purpose of accounting for travel expenses, it is convenient to use a specialized accounting computer software(for example, software produced by 1C or Talisman).

An employee of the company, going on a business trip, receives compensation for travel expenses - accommodation and travel costs, communications, visa processing and other expenses. At the same time, during a business trip, he continues to receive a salary: it is calculated based on the average earnings. Also, even before the trip, the employee receives a daily allowance (part 1 of article 168 of the Labor Code of the Russian Federation) for each day of a business trip.

Determination of per diem

The official interpretation of the concept of "daily allowance" is in the ruling of the Supreme Court of the Russian Federation dated 26.04.2005 No. KAS 05-151. Daily allowance - the money required to perform work and stay for an employee at the place of execution of the official assignment.

According to the definition of the Supreme Court, an employee is entitled to daily subsistence allowance when performing an assignment not at a permanent place of work and when he is forced to live outside of his permanent place of residence.

In practice, an employee often receives a daily subsistence allowance only if the business trip lasted more than a day and he spent the night outside the home. However, in the decision of the Supreme Court of 11.09.2012 No. 4357/12 it is said that the amount of time on a business trip is not related to the accrual of per diem. The court allowed enterprises to pay funds to an employee if he went on a business trip for less than a day, since this is reimbursement of his expenses, and not receiving benefits. In addition, according to regulation 749, the daily subsistence allowance does not depend on the posted employee's housing and travel expenses.

To confirm the cost of per diem, make out the calculation of per diem with an accounting certificate.

Daily allowance in a new way

There is no daily allowance limit, companies can set any size, stipulating it in internal documents. Small businesses often limit the daily allowance to 700 rubles, because this amount is not subject to personal income tax (clause 3 of article 217 of the Tax Code of the Russian Federation). If the daily allowance is more, then personal income tax will have to be withheld from the excess amount. For business trips abroad, the non-taxable daily allowance is 2,500 rubles.

Since 2017, daily subsistence allowances in excess of the limits are subject to insurance premiums. But you do not need to pay “for injuries” contributions from the daily subsistence allowance.

Example. The employee was on a business trip for 3 days and received a daily allowance in the amount of 1000 rubles. During the days of his business trip, he received 3,000 rubles. Only 3 * 700 = 2,100 rubles are not subject to contributions and personal income tax, and with a difference of 3,000 - 2,100 = 900 rubles, you need to withhold personal income tax and pay insurance premiums.