Instructions 59 on business travel. Changes to the instructions for business trips

According to clause 1 of section I of Instruction No. 59, a business trip is a trip of an employee by order of the head of a public authority, enterprise, institution and organization, fully or partially supported (financed) at the expense of budgetary funds, for a certain period to another locality to perform official assignments outside the place of his permanent work (if there are documents confirming the connection of the business trip with the main activity of the enterprise). In addition, the Instruction fixes certain points regarding business trips of employees of enterprises, organizations, institutions, fully or partially financed from the budget, in particular:

• when sending an employee on a business trip, he must be provided with an advance payment for current expenses during a business trip (in cash or non-cash using payment cards);
• deadlines for business trips should be set: no more than 30 calendar days for a business trip within Ukraine and no more than 60 calendar days for a business trip abroad. It should be noted that earlier it was also necessary to keep a special travel register, but by the changes made by order No. 694 to Instruction No. 59, such a document was canceled. In addition, according to the changes made, if the date on the transport ticket does not coincide with the date of arrival of the employee from the business trip by order, then with the permission of the enterprise management, the delay in the business trip on weekends or holidays and non-working days is taken into account. At the same time, the period of stay of such an employee outside the place of work should not exceed the periods specified in Resolution No. 98 (that is, no more than 30 calendar days for business trips on the territory of Ukraine and 60 calendar days for business trips abroad). It should be noted that these requirements apply to budgetary enterprises.

Other business entities of various forms of ownership should be guided by the Tax Code, the Labor Code, internal documents of the enterprise. So, in Art. 121 of the Labor Code, the following guarantees and compensations to employees on business trips are legislatively fixed: employees have the right to reimbursement of expenses and receive other compensations in connection with business trips; employees who are sent on business trips are paid daily allowances for the duration of their stay on a business trip, the cost of travel to and from their destination, and the cost of renting housing in accordance with the law; for the seconded employees during the business trip, the place of work (position) is retained; employees who are sent on a business trip are paid in accordance with the terms of the labor or collective agreement, its amount cannot be less than average earnings.

Traveling nature of work

Paragraph 2 of section 1 of Instruction No. 59 provides that business trips of employees whose permanent work takes place on the road or is traveling (mobile) in nature are not considered business trips. Despite the fact that Instruction No. 59 applies to budgetary enterprises, the same approach applies to self-supporting enterprises. So, according to letter No. 5/13/116, when defining the concept of “travelling nature of work”, it is necessary to proceed from the organization (nature) of the performance (carrying out) of these works. Such an organization of work provides for the performance of work at facilities located at a considerable distance from the location of organizations, which is associated with trips during off-hours from the location of the organization (collection point) to the place of work at the facility and back. Allowances (surcharges) for traveling nature of work are established for employees in order to reimburse the costs associated with their constant movement (or the relocation of the enterprise), as well as isolation from their permanent place of residence. In addition, such allowances may be established for employees working at facilities that are significantly remote from the location of the enterprise, in connection with trips during non-working hours from such a location to the place of work at the facility and back.

According to Art. 7 of Law No. 3356, the issues of the amount of additional payments for the traveling nature of work must be included in the collective agreement, as well as the organization of other payments (surcharges, allowances, bonuses, etc.).

The procedure for issuing business trips

At self-supporting enterprises, the procedure for registering business trips is regulated, as a rule, by internal administrative documents. This usually happens in the following way. The initiating party - this is either the seconded person himself or his immediate supervisor (head of department, shop, etc.) - draws up a memo addressed to the head of the enterprise, in which he justifies the need for a specific business trip. After obtaining consent, an order (instruction) is issued for the enterprise on a business trip, which indicates the last name, first name and patronymic, the position of the seconded worker, the place of the business trip (settlement, enterprise), its duration and purpose, additional restrictions (for example, the maximum cost of payment for accommodation, a ban on traveling in SV cars, etc.). In addition, in the order it is advisable to provide a calculation of the amount of travel expenses that must be issued to the seconded worker in advance. The seconded worker gets acquainted with the order against signature, receives a task for a business trip and an advance payment. With regard to the issuance of an advance for business trips, it should be noted that the direct obligation of the employer to issue it to a seconded employee before a business trip. This is established for budgetary organizations (clause 4 of Instruction No. 59). For self-supporting enterprises, such a norm is not established in the current legislation, apart from the obligation to reimburse the expenses incurred, as already mentioned above. At the same time, in order to ensure the fulfillment of production assignments, including assignments for business trips, the enterprise has the right to establish an obligation to issue an advance payment before a business trip. It is quite possible to consolidate such an obligation by an internal document, in particular, a regulation on business trips.

Issuance of funds and reporting procedures

According to clause 2.11 of Regulation No. 637, the issuance of cash for a business trip, like any other issuance of money for a report, is carried out in accordance with the legislation of Ukraine. That is, it is made from the cash desk of the enterprise on account cash orders (expenditure sheets) or by transferring funds from the current account of the enterprise to the employee's bank payment card. It is also fixed that the issuance of funds is carried out only if the accountable person submits a report for the amounts previously received under the report. At present, the form “Sign about the number of koshtіv, seen for recharging or pid zvіt” (hereinafter referred to as the Report) and the Procedure for filling it out, approved by Order No. 845, are in force.

In accordance with paragraphs. 170.9.2 para. 170.9 art. 170 of the Tax Code, the form of the Report is established by the regulatory authority. Also in this subparagraph it is noted that the Report is submitted before the end of the fifth banking day following the day on which the employee completes the business trip. If there is a balance of unspent funds, they are subject to return to the cashier or credited to the current bank account of the enterprise before or upon submission of the Report. Separate terms are also established if the issuance of funds under the report was carried out using bank payment cards, bank or personal checks. If, during a business trip, cash was received by an accountable person using payment cards, then the submission of the Report and the return of the unused amount must be made before the end of the third banking day after the end of the business trip (paragraph “a” of clause 170.9.3 clause 170.9 of article 170 of the Tax Code ). If, during a business trip, the reporting person used payment cards for non-cash settlements, and the deadline for submitting the Report does not exceed 10 banking days, the employer, if there are good reasons, has the right to extend this period up to 20 banking days (to establish the causes of discrepancies between the relevant reporting documents) (paragraph “b” of clause 170.9.3 clause 170.9 of article 170 of the Tax Code).

Cash Restrictions

According to clause 2.3 of Regulation No. 637, enterprises (entrepreneurs) have the right to make cash settlements between themselves and / or with individuals within one day using one or more payment documents within the limits of cash settlement amounts established in accordance with clause 1 of Resolution No. 210 It should be noted that this restriction does not apply to the use of funds issued for a business trip. This is also fixed in clause 2.3 of Regulation No. 637. If, during the period of being on a business trip, the accountable person had to spend money on the production (economic) needs of the enterprise, the restriction applies only to the amount of such money. Therefore, such an operation can be carried out within UAH 10,000. (the maximum amount of cash settlements of enterprises (entrepreneurs) with each other, the number of enterprises (entrepreneurs) is not limited).

Features of the issuance of funds during business trips abroad

In the case of business trips abroad, an advance in foreign currency for travel expenses, as well as hospitality expenses, is issued by the enterprise from a current account opened in foreign currency (clause 2.1 of Rules No. 200). According to paragraph 2.2 of these Rules, the issuance is carried out on the basis of an application for the issuance of cash, a power of attorney to a representative of the enterprise to receive foreign currency at the bank's cash desk, as well as a letter of calculation of expenses indicating the last name, first name and patronymic of the seconded person (other persons) traveling abroad.

The company also has the right to purchase traveler's checks for the amount of travel and hospitality expenses, for this it is necessary to draw up an application in any form, as well as provide the documents listed above (clause 2.3 of Regulation No. 200).

If the business trip is carried out on a vehicle that is on the balance sheet of the enterprise (or on a leased one), then such an enterprise also has the right to use foreign currency in cash from current accounts to cover operating costs associated with the operation of vehicles abroad (clause 3.1 of Regulation No. 200 ). In this case, the bank must submit the following documents:

• application for cash withdrawal;
• power of attorney to the representative of the enterprise to receive foreign currency at the bank's cash desk;
• a letter of settlement, which indicates: the purpose of the departure; surname, name and patronymic (if any) of the person taking out cash to ensure operating costs, calculation of operating costs associated with servicing vehicles abroad (clause 3.2 of Regulation No. 200).

It should be noted that the employee cannot carry out operations for the acquisition of any inventory items for cash in foreign currency while on a business trip abroad, since these operations are classified as trading. And settlements within the trade turnover are carried out only through authorized banks (Article 7 of Decree No. 15-93).

The balance of cash foreign currency not used after the end of the business trip shall be credited directly to the current account in foreign currency within five banking days from the date of posting at the cash desk of the enterprise, then it can be used by the enterprise only for similar purposes (that is, a business trip and / or operating expenses for vehicles abroad) or sold (clause 8.4 of Regulation No. 200, clause 11 of Section III of Regulation No. 281). If an employee - a resident of Ukraine used his own funds on a business trip abroad, his expenses are reimbursed in hryvnia equivalent at the rate of the National Bank of Ukraine in force at the time of payment. The exception is non-resident employees, to whom, at their request, payments can be made both in foreign currency and in the currency of Ukraine (clause 2.5 of Regulation No. 200).

Documents confirming business trips and expenses incurred

It should be noted that Order No. 260, which approved the form “Information on Resupply”, became invalid as early as 2011. Therefore, enterprises have the right to independently develop and use forms of primary documents (clause 2.7 of Regulation No. 88). In particular, it can be a certificate containing the details of a business trip assignment from an order. You can also use a separate form with marks of arrival and departure. Such marks, certified by signatures and seals at the places of business trip, will determine the actual length of stay on a business trip. In addition to these documents, hotel bills, transport tickets, other documents confirming the expenses incurred, as well as the time spent on a business trip, can be used as supporting documents. For example, for drivers and freight forwarders, these can be waybills with receipt marks, a truck waybill (if any) - currently this form is not mandatory, but enterprises have the right to use it.

The daily allowance is determined as follows:

• when traveling on a business trip within Ukraine and to countries, the entry of Ukrainian citizens into whose territory does not require a visa - in accordance with the order of the enterprise on a business trip and the corresponding primary document;
• on business trips to countries, entry into the territory of which is carried out with a visa, according to the order on business trip and the marks of the authorized person of the State Border Guard Service of Ukraine in the passport or a document replacing it. In the absence of relevant supporting documents or marks of the State Border Service of Ukraine, the amount of per diem is included in the object of personal income tax.

Accounting for business travel expenses

In accordance with the provisions of PBU 16, the costs of paying business trips are expenses of the reporting period and, depending on the employee’s affiliation with the relevant division of the enterprise, can be included in the following expenses:

• the cost of goods sold (works, services) as other direct costs that can be attributed to a specific object of expenses (clauses 11, 14 of PBU 16), if seconded workers are, for example, equipment adjusters when providing services directly at the facility, builders when performing construction installation works, etc.;
• general production during business trips of the personnel of sections, workshops (clause 15.1 PBU 16);
• administrative, if seconded workers are involved in the management and maintenance of the enterprise (clause 18 of PBU 16);
• sales expenses if employees involved in sales are sent on business trips (paragraph 19 of PBU 16).

To account for settlements with accountable persons, including expenses for business trips, Instruction No. 291 provides for subaccount 372 “Settlements with accountable persons”. On Dt of subaccount 372, the issuance of funds against the report and / or reimbursement of expenses incurred is reflected, on Kt - data according to approved advance reports, as well as the return of funds to the cash desk of the enterprise and / or deduction from wages. The main correspondence accounts when reflecting expenses incurred in connection with business trips are:

• Dt sub-account 372 - Kt sub-accounts 301 (311) - when issuing funds in hryvnia for reporting and / or reimbursement of expenses incurred;
• Dt subaccount 372 - Kt subaccounts 302 (312) - when issuing funds in foreign currency for reporting;
• Dt of accounts 23, 91, 92, 93 - Kt of subaccount 372 - expenses incurred (per diem, travel, accommodation, insurance, etc.) are reflected as part of the expenses of the reporting period;
• Dt of subaccounts 203, 205, 207, 209 - Kt of subaccount 372 - reflects the acquisition of stocks for household needs during a business trip;
• Dt subaccount 641 / VAT - Kt subaccount 372 - reflects the amount of VAT on expenses incurred;
• Dt subaccount 661 - Kt subaccount 372 - deduction of unused funds from wages.

Tax accounting for business travel expenses

Personal Income Tax

It should be noted that business entities that are not financed from budgetary funds can independently set the amount of daily expenses. Such a decision must be indicated in internal documents (collective agreement, Regulations on a business trip) or a business trip order. But at the same time, it should be remembered that for the purposes of tax accounting, the amounts of daily allowances exceeding the norms established by paragraphs. 170.9.1 section 170.9 of Art. 170 of the Tax Code, are subject to personal income tax.

Daily expenses in the following amounts are not included in the object of personal income tax:

• when traveling on business trips within the territory of Ukraine - no more than 0.2 the minimum wage established as of January 1 of the reporting year, for each calendar day of a business trip;
• when traveling abroad - no more than 0.75 minimum wage.

Recall that as of 01.01.2015, the minimum wage is set at 1218 UAH Consequently, the maximum daily allowance on the territory of Ukraine is currently UAH 243.60(1218 × 0.2), for business trips abroad — UAH 913.50(1218 × 0.75).

In paragraph "a" pp. 170.9.1 section 170.9 of Art. 170 of the Tax Code provides a list of expenses associated with business trips, the amounts for which are not income, and therefore subject to personal income tax. These include: travel expenses (including for booking transport tickets and transportation of luggage) to the place of business trip and back, as well as to the place of business trip (including on rented vehicles); payment of the cost of accommodation in hotels (motels) and expenses for food or household services (laundry, cleaning, mending and ironing clothes, linen, shoes), expenses for renting other residential premises; payment for telephone conversations; registration of foreign passports, permits for entry (exit); expenses for compulsory insurance, other documented expenses related to the rules of entry and stay at the place of business trip, including taxes and fees payable in connection with the implementation of such expenses.

Moreover, all the listed expenses are not subject to personal income tax only if there are relevant supporting documents:

• transport tickets or transport invoices (baggage receipts), including electronic tickets with a boarding pass and payment document for all modes of transport (including charter flights);
• invoices received from hotels (motels) or from other persons providing services for accommodation and accommodation (including booking places), insurance policies, etc. Separately allocated travel expenses that are not documented: they include expenses for meals and financing other personal needs (per diem expenses).

According to paragraphs. 164.2.11 clause 164.2 of Art. 164 of the Tax Code, the taxable income also includes the amount of overspent funds received for a business trip and not returned within the established time frame. Both the size and the terms are established in clause 170.9 of Art. 170 of the Tax Code.

Specifically, the composition of taxable income includes the sums of overspent and not returned on time funds, as well as the following payments: daily allowance in terms of exceeding the established maximum amounts (UAH 243.60, UAH 913.50); daily allowance in full in the absence of relevant primary documents and marks of the State Border Guard Service of Ukraine; expenses for travel, accommodation, telephone conversations, registration of international passports and other expenses incurred in connection with a business trip, in the absence of supporting primary documents.

The personal income tax base in case of overspent funds issued for a business trip and untimely returned to the enterprise, in accordance with clause 164.5 of Art. 164 of the Tax Code must be increased by a natural coefficient of 1.176471 at a personal income tax rate of 15% and 1.25 at a personal income tax rate of 20%. In the report in the form No. 1DF, approved by order No. 4, such income and personal income tax on it are reflected with the assignment of code 118 “Koshti, the taxpayer has taken away the tax on recharging or the charge, in addition to the amount of money spent, the line has not been turned at the line established by the legislation (subparagraph 164.2 .11 Clause 164.2 Article 164 and Subclause 165.1.11 Clause 165.1 Article 165 Section IV of the Code)”. As for the deadline for transferring personal income tax to the budget, here it is necessary to be guided by paragraphs. 168.1.4 para. 168.1 art. 168 of the Tax Code, which provides that when accruing (paying) income in non-monetary form or paid from the cash desk in cash, personal income tax is paid to the budget within the banking day following such accrual (payment). In this case, within the next banking day after the approval of the advance report.

military levy

In accordance with paragraphs. 1.1 p. 16 1 subsection 10 of section XX of the Tax Code payers of the military tax are the persons defined in p. 162.1 of Art. 162 of this Code, in particular, resident individuals who receive income from their source of origin in Ukraine.

A tax agent accruing (paying) taxable income in favor of the payer is obliged to withhold a fee from the amount of such income at his expense, using a fee rate of 1.5% (clause 168.1.1 clause 168.1 article 168 of the Tax Code).

As noted above, institutions and organizations that are not funded from the budget can set the daily allowance at their discretion. At the same time, the amount that exceeds the maximum daily allowance in Ukraine (UAH 243.60) and abroad (UAH 913.50) should be considered as other (compensatory) payments that are accrued (paid, provided) to the payer in connection with labor relations. Such payments are subject to military tax. Therefore, the amount by which the amount of daily travel expenses has been increased in excess of the established norms based on the decision of the management is subject to military tax on a general basis.

In addition, the amount of overspent funds received by the payer of the tax on a business trip or on account and not returned within the time limits established by law, the amount of which is calculated in accordance with clause 170.9 of Art. 170 of the Tax Code (clause 164.2.11 clause 164.2 of article 164 of the Code). Thus, the amount of overspent funds received by the payer of the tax on a business trip or on account and not returned within the time limits established by law is subject to military duty.

Single social contribution

The base for calculating ERUs is defined in Art. 7 of Law No. 2464, according to which, in particular, ERUs are subject to the amount of accrued wages by types of payments, which include basic and additional wages, other incentive and compensation payments, including in kind. It should be noted that the full list of payments that relate or do not relate to the payroll fund is defined in Instruction No. 5. In accordance with this Instruction, travel expenses, including per diem (in full), do not relate to the payroll fund (p 3.15 Instructions No. 5).

In addition, the issue of the need to accrue and withhold ERUs for business trip expenses is regulated by List No. 1170, according to which daily allowances in full, travel expenses, rental housing are among such payments for which ERUs are not accrued (clause 6 of section I of the List No. 1170).

income tax

Starting from January 1, 2015, in accordance with the amendments made by Law No. 71 to the Tax Code, the object of taxation is profit, which is determined by adjusting the financial result calculated in the financial statements in accordance with PBU or IFRS for tax differences (clause 134.1.1 p. 134.1 article 134 of the Tax Code). Any adjustments to the financial result related to business trips are not provided for by the Tax Code. Therefore, when forming the financial result, the expenses include the entire amount of travel expenses reflected in the accounting records. This means that when calculating the object of taxation on profits, the amount of per diem is included in the expenses of the enterprise according to accounting data without restrictions.

The order of reflection in the accounting of expenses associated with business trips, we will consider on conditional examples.

Example 1 An employee of the sales department of Stroymashkomplekt LLC (Poltava), sales manager VD Prikhodko, was seconded according to the order to the enterprise in Rivne in order to conclude contracts for the shipment of products. Before the business trip, on July 31, 2015, the seconded person was given an advance payment for travel expenses in the amount of UAH 10,000.

According to the order, the business trip period was 12 calendar days, from August 3 to August 14, 2015, which corresponds to the data of travel tickets and hotel bills. In accordance with the advance report submitted on August 17, 2015, accommodation costs amounted to UAH 2,250, including 20% ​​VAT - UAH 375, which is confirmed by hotel bills and PPO checks. Travel expenses amounted to UAH 540, including 20% ​​VAT - UAH 90. Daily allowance for the trip — 6000 UAH. (500 × 12) (according to the order of the director, daily allowances are paid in the amount of UAH 400 to 600, depending on the category of personnel). The balance of unspent funds in the amount of 1210 UAH. returned to the cashier on 08/17/2015

Considering that daily allowances are paid in an amount greater than that provided for in clause 170.9 of Art. 170 of the Tax Code, the amount paid in excess of such amounts is the basis for calculating personal income tax and military tax. According to the conditions of the example, the base of taxation is the amount of UAH 3076.80. ((500 - 243.60) × 12). Accordingly, the amount of personal income tax is UAH 542.96. (3076.80 × 1.176471 × 15%), military duty - UAH 46.15. (3076.80 × 1.5%).

The reflection of operations in the accounting of the enterprise is presented in Table. one.

Table 1

Example 2 Retail Fresh LLC (Kyiv) sent on July 29, 2015 for a period of 8 days (until August 05, 2015) Deputy Director Zhmurenko V.I. advance payment for travel (flight) and daily allowance for two days in the amount of 1600 dollars. Later, on July 30, 2015, an advance payment in the amount of $1,850 was transferred.

After returning from a business trip on 08/06/2015, an advance report was submitted with supporting documents, including photocopies of the pages of the passport with the corresponding marks of the State Border Guard Service of Ukraine on 07/29/2015 and 08/05/2015. - 1000 dollars, daily allowance for the time spent on a business trip - 800 dollars. at the rate of 100 dollars. per day of the business trip**, total according to the advance report - 3300 USD.Remaining unusednyh cash in the amount of 150 dollars. (3450 - 3300) was returned on 08/06/2015 to the cash desk of the enterprise. The official exchange rate (conditionally) of the National Bank of Ukraine as of July 28, 2015 amounted to UAH 22.06. for 1 dollar, as of July 30, 2015 - UAH 22.07, as of August 6, 2015 - UAH 21.57.

The reflection of operations in the accounting of the enterprise is presented in Table. 2.

table 2

*The Tax Code does not provide for any restrictions on the inclusion of daily allowances in expenses when forming a financial result.
** Regulations on business trips, developed at the enterprise, provide for the payment of daily allowances from 30 to 200 dollars. depending on the country of travel.

The performance of work duties by employees may be accompanied by business trips - this material is dedicated to them. It discusses the procedure for documenting a business trip.

General provisions

So, a business trip is considered to be a trip of an employee by order of the employer to another locality to perform an official assignment for a certain period.

In turn, business trips of employees whose permanent work takes place on the road or has a traveling character are not business trips.

Issues related to business trips are regulated by the provisions of labor legislation and local acts of the employer.

As a rule, when developing and approving regulations governing the issues of sending and staying on a business trip, the norms are taken as a basis, despite the fact that the norms of this Instruction regulate the issues of business trips for employees of enterprises that are fully or partially financed from budgetary funds.

The legislation establishes restrictions on the involvement of certain categories of employees in business trips. So, it is forbidden to send pregnant women and women with children under the age of three on a business trip (). Women with children aged three to fourteen years or a disabled child are sent on a business trip only with their consent ().

The seconded person is subject to the working hours of the enterprise to which he is seconded.

If the arrival or departure of the seconded person falls on a day off, the employee is given another day of rest.

If an employee is specially sent to perform official duties on a weekend, holiday or non-working day, work on these days is compensated according to the general rule established by labor legislation.

Business trip period

The term of the business trip is determined by the employer and is fixed in the order on sending on a business trip. At the same time, the period of a business trip, both in Ukraine and abroad, cannot exceed the maximum set.

Thus, the general norm of a business trip within Ukraine for employees of public authorities, enterprises, institutions and organizations that are fully or partially supported (financed) at the expense of budgetary funds cannot exceed 30 calendar days, except for cases specified by the norms and.

The general rate of business trips abroad for employees of enterprises of all forms of ownership cannot exceed 60 calendar days, determined by the norms and.

The number of business trip days is determined taking into account the days of departure and arrival (for public sector employees, this is fixed in).

The day of departure on a business trip is the day of departure of the vehicle from the place of permanent work of the seconded person, and the day of arrival is the day of arrival of the vehicle, respectively. If the departure station is located outside the settlement where the seconded person works, the time required to travel to this station is included in the business trip period. Similarly, taking into account the travel from the arrival station, the day of arrival of the seconded person to the place of permanent work is determined. For public sector employees, the dates of departure and arrival on transport tickets must match the dates of departure and arrival indicated in the order for sending on a business trip.

If temporary disability occurs during a business trip, then the days of disability are not included in the business trip period. At the same time, sick leave for a period of temporary disability is paid on a general basis ().

Foreign business trips

In general, business trips abroad are carried out according to the same principles as internal Ukrainian trips, with the exception of some peculiarities.

Issues related to business trips abroad are also regulated by the provisions of labor legislation and local acts of the employer.

The employee is sent on a business trip abroad on the basis of an order from the employer, which, in turn, is drawn up after the assignment is approved, indicating in it the purpose of the trip, the terms and conditions of the stay abroad, and the cost estimate (for public sector employees, this is enshrined in).

Purpose of the business trip

As a rule, employees are sent on a business trip for a specific purpose. These goals are recorded in the order for sending on a business trip. The purpose of the trip may be to perform an official assignment or a power of attorney from the employer. For example, the conclusion of an agreement, the study of samples of products that are planned to be purchased, the development of new technologies or the exchange of experience with counterparties, professional development, attendance at events related to the economic activities of enterprises, the acquisition of inventory items, etc.

Business trip registration

The direction on a business trip is issued by order of the head. In addition to the required details (date and place of compilation, signatures, etc.), the order indicates the purpose of the trip, the route and duration of the trip (for example, it is provided for public sector employees), and the amount of daily expenses is set.

Other provisions may also be included in the order. For example, a specific amount of an increased daily allowance or, conversely, a restriction on expenses, holding or attending an event, additional tasks, etc.

The fact of being sent on a business trip is recorded by a corresponding entry in the business trip log. For public sector employees, the form of the journal is given in the appendix to.

An employee sent on a business trip is given an advance ().

All changes related to a business trip are formalized by order or instruction of the employer, regardless of the stage of the business trip they occur.

Each of these orders, in addition to the mandatory details, must contain information about the reasons for the changes and the timing, as well as a link to the original order for a business trip.

Also, depending on the rules of document management at the enterprise, the cancellation of a business trip can be issued by an order by which the original order to send on a business trip is recognized as invalid.

As a rule, the continuation of the business trip is carried out by the decision of the employer, made after the return of the employee from the business trip on the basis of his explanations and the submission of supporting documents.

Return from business trip

For the final settlement, the employee draws up an advance report (report on the use of funds provided for a business trip or on a report basis), to which the original documents confirming the expenses incurred are attached.

Depending on the purpose of the trip, the employee may be required to prepare internal reports. For example, a report on the negotiations held, on attending a conference, on conducting research on product samples, etc.

You can also learn about the trip from the materials of the publication "ACCOUNTANT&LAW".

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Voronaya Natalia, editor, Savchenko Elena, tax expert, Ushakova Lilia, expert on wages, Chernyshova Natalia, tax expert

June, 2018/No. 23

https://website/journals/bn/2018/june/issue-23/article-36923.html Copy

On the field of active competition, each enterprise strives for the best, constantly progressing results of its activities. In this regard, business entities are looking for new markets, new counterparties, mastering modern technologies, improving the professional skills of their employees. Very often, this involves sending relevant employees to different cities of Ukraine and abroad. In this Topic of the week, we will consider the main organizational and accounting issues related to business trips.

Basic knowledge about travel

Regulations on business trips

Since a business trip is a relationship between an enterprise and an employee sent on a business trip, they are regulated, first of all, by the main labor document - Labor Code. A more special "travel" document is Instruction No. 59. And to determine the amount and composition of travel expenses, Decree No. 98 .

The amount of the advance is determined by the employer independently, taking into account daily expenses, expenses for travel and accommodation for the seconded worker.

Specific amounts of per diems are stipulated in the internal local acts of the enterprise. Therefore, calculating the amount of per diem to be compensated is as easy as shelling pears.

With other expenses, it is somewhat more difficult. It is impossible to determine the exact amount of expenses in advance. Therefore, they are compensated in the amount approved by the head. Of course, at the same time, it is desirable that the amount of compensation be comparable to the prices of travel tickets and the cost of staying at a hotel. In any case, after returning from a business trip, the employee will report on the use of the amounts received in advance and will return the balance of unspent funds, if any.

Specific advance payment terms on a business trip by the current regulatory documents are not established. Therefore, the question of when the employee should be provided in advance, the company decides on its own. The only recommendation: advance payment should be issued after signing the order (instruction) on a business trip and before the departure of the employee. At the same time, it is necessary to take into account the time required for the employee to spend the expenses associated with such a business trip, for example, for the purchase of travel tickets ( letter of the Ministry of Finance dated October 18, 06 No. 31-18030-07-25/21780).

Exist two ways to pay in advance:

Cash from the cash desk of the enterprise;

In a non-cash form by transferring to the appropriate account for use with the use of payment cards.

Which method to choose, the enterprise decides. But keep in mind: to issue cash from the cash desk for a business trip should be on account cash orders or expense sheets.

These documents must be signed by the head of the enterprise and the chief accountant (or an employee of the enterprise authorized by the head).

Is it possible to send an employee on a business trip without an advance payment?

Please note: the failure to provide the employee with an advance payment is regarded by the regulatory authorities as labor law violation(cm. letters of the Ministry of Finance dated July 23, 2009 No. 31-26030-13-25/20122 And Ministry of Social Policy dated 07.11.13 No. 998/13/155-13). And this threatens the employer with a fine in the amount of the minimum wage (today - UAH 3723) in accordance with paragraph eight, part 2Art. 265 Labor Code .

In addition, officials of the enterprise and entrepreneurs are subject to an administrative fine in accordance with part 1 And 2 tbsp. 41 CUAO. This is from 510 to 1700 UAH, and in case of a repeated offense within a year - from 1700 to 5100 UAH.

At the same time, the tax authorities do not consider non-payment of an advance payment by non-budgetary business entities as a violation Labor Code(cm. Letter of the Ministry of Revenue No. 6091/6/99-99-22-02-04-15/169 dated July 3, 2013). However, it is not they who apply the fines, and therefore it is still not worth practicing non-issuance.

Reimbursement of travel expenses

General Travel Compensation Issues

Documentary confirmation. The first mandatory document that is useful for reimbursement of travel expenses to an employee is travel order.

But one order, of course, is not enough. A prerequisite for the payment of compensation to employees for travel expenses is availability of original documents confirming the costs of paying for the services provided (work performed), the purchase of goods. Moreover, for travel expenses, accommodation and other travel expenses, primary documents confirm, first of all, the fact that such expenses were incurred, and also provide information about their amount.

Note that the employer has the opportunity to reimburse the employee for his expenses without documentary evidence, but with appropriate taxation.

For payment daily allowance the presence of primary documents is also desirable, but not in order to confirm their amount, but as evidence of the very fact of a business trip. Such supporting documents are an order to send on a business trip, tickets, hotel bills, etc. We'll talk more about this a little later.

Now let's pay attention to an important point.

Documents certifying the cost of expenses incurred in connection with a business trip within Ukraine are settlement documents in accordance with Law on RPO And NKU(p. 14 sect. I Instructions No. 59). Wherein Law on RPO settlement documents, in particular, include a cash receipt, a sales receipt, a settlement receipt, as well as a travel document. And here NKU names transport tickets (including electronic ones), transport bills (baggage checks), hotel bills, insurance policies, etc. as supporting (and not settlement) documents. combine requirementsLaw on RPO And NKU ?

If the confirmer document, named in NKU, in the same time is a settlement document in understanding Law on RPO, then in this case, one such document can be used to confirm travel expenses. If this or that document is confirming according to NKU, but is not considered calculated in terms of Law on RPO, then in addition to it you must also provide a billing document(cash receipt, sales receipt, settlement receipt). In addition, the fact of payment of funds can be confirmed by a receipt for an incoming cash order.

If there are no original supporting documents. It all depends on what specific document was lost. If speak about settlement documents, then we have to admit right away: neither PPO Law, nor Regulation No. 148 do not allow the possibility of issuing (issuing) a duplicate document to replace the lost original. The tax authorities are categorically against this ( category 109.10 ZIR SFSU). So, if a check or receipt for a cash receipt is lost, tax-free compensation for the employee's expenses, alas, is impossible.

As for other supporting documents, here you can compete for compensation. The point is that according to clause 44.5 of the TCU in case of loss of primary documents, the payer is obliged to reestablish. And you can “restore” the original document only in the form of a duplicate - after all, there cannot be two originals. Means, NKU allows the use of a duplicate as a full-fledged primary document.

If the supporting documents cannot be restored, then it is still possible to compensate for the travel expenses. The basis for reimbursement of expenses will be the application of the employee with a request to compensate for expenses due to the loss of documents.

Note that "documentless" compensation to the employee of his expenses will be an additional benefit for him. That is, they will be subject to personal income tax at a rate of 18% and sun at a rate of 1.5%.

Compensation for daily expenses

Per diem limit. Per diem expenses represent expenses for food and financing of other personal needs of an individual, incurred by him in connection with a business trip and not documented ( p.p. "a" p.p. 170.9.1 NKU , .

The current legislation does not establish either a minimum or a maximum daily allowance for non-budgetary workers. But this does not mean that per diem can not be paid at all.

In view of the absence of other legislative acts that determine the minimum daily allowance, it is logical to be guided by the closest regulatory documents in terms of their content. For example, Decree No. 98 (letter of the Ministry of Social Policy of December 21, 2016 No. 1732/0/101-16/28).

ERUs are not deducted from the taxable daily allowance.

We set daily allowances at the enterprise. The employer determines the specific amount of daily allowance independently in internal documents regulating the issues of business trips of employees within Ukraine and abroad, for example, in the Regulations on business trips or in a separate order of the head on establishing the amount of daily allowance.

To set per diems every time in an order to send an employee on a business trip, we consider wrong!

Keep in mind: a non-state employer can set the maximum amount of daily expenses in a single amount, regardless of whether:

Is the cost of meals included in hotel bills or travel documents;

Does the host country, in accordance with the terms of the invitation of the seconded worker, provide free meals;

Which country is the employee posted to?

However, it can be done differently: provide for a reduction in daily allowances in the Regulations on business trips, taking into account all of the above factors, similar to the norms of daily expenses for state employees, which are determined Instruction No. 59 And Decree No. 98 .

In addition, it is quite acceptable to establish a “floating” daily allowance when developing the Regulations on business trips. That is, to determine that, depending on various objective circumstances that may arise in the activities of the enterprise (and be significant for it), the size of the daily allowance will be different.

Determine the amount of per diem for the trip. Per diem expenses for a business trip within the limits established by the enterprise are paid in the calculation for each calendar day of such business trip(Instruction No. 59 , p.p. "a" p.p. 170.9.1 NKU).

When determining the duration of a business trip and the amount of daily allowance, one should be guided by the following rules:

1. The number of business trip days for the payment of daily allowance is determined taking into account the day of departure on a business trip and the day of arrival at the place of permanent work, which count as two days (p. 4 sect. II And , letter of the Ministry of Finance of November 22, 2011 No. 31-07230-16-10/28802).

Happy disposal on a business trip is the day of departure of a train, plane, bus or other vehicle from the place of permanent work of the seconded worker ( p. 7 sect. I Instructions No. 59). In turn the day arrival from a business trip is defined as the day the vehicle arrives at the place of permanent work of the posted worker.

If the station, pier, airport is located outside the settlement where the seconded person works, the time required to travel to the station, pier, airport is included in the business trip. Similarly, the day of arrival of the seconded worker to the place of permanent work is determined.

Note! According to the Ministry of Finance, the date on the transport ticket and the date of departure (return) of the employee in accordance with the order to send on a business trip must match (second paragraph of clause 7 of sect. I Instructions No. 59). An exception is allowed to be made only for cases when the employee was delayed on a business trip for weekends or holidays and non-working days. However, even then Instruction No. 59 prohibits the employee from being reimbursed for daily allowance.

2. Per diem allowance is paid for each day of business trip, including weekends, holidays and non-working days, as well as travel time along with forced stops ( p. 4 sect. II And p. 16 sect. III Instructions No. 59).

3. When an employee is sent on a business trip for a period of one day or to such an area from where he has the opportunity to return daily to his place of permanent residence, the daily allowance is reimbursed as for a full day (paragraph three, paragraph 4, sect. II Instructions No. 59). At the same time, self-supporting enterprises can "cut" the amount of daily allowances in the Regulations on business trips, for example, in the case when a business trip takes half a day.

4. If the day of arrival from the previous business trip and the day of departure on the next business trip coincide (are the same day), the daily allowance is paid in a day(cm. letter of the Ministry of Finance dated 20.01.07 No. 31-18030-07-10/854).

Documentary evidence of per diem expenses. AND p. 15 sect. I Instructions No. 59, And p.p. "a" p.p. 170.9.1 NKU define per diems as expenses, not requiring special documentary evidence. But at the same time, the provisions of the same p.p. "a" p.p. 170.9.1 NKU the amount of daily allowance needs to be determined in case of a business trip:

Within Ukraine and to countries, the entry of citizens of Ukraine into whose territory does not require a visa (entry permit), - according to business trip order and relevant primary documents;

In countries, the entry of citizens of Ukraine into the territory of which is carried out with a visa (entry permit), - according to business trip order if there is documentary evidence of the person's stay on a business trip(marks of border services on crossing the border, travel documents, bills for accommodation and / or any other documents confirming the actual stay of a person on a business trip).

Please note: today, even for business trips to "visa" countries, border crossing marks in the passport are not required. Of course, provided that there are other documents confirming fact the employee's stay abroad (transport tickets, hotel bills, etc.). If there are no such documents, then the marks in the passport can become a lifesaver for you.

If the required supporting documents are not available, you can forget about non-taxable daily allowances.

We would like to emphasize that the main document for confirming the size of the per diem is an order to send an employee on a business trip.

The next thing you will need is source documents, which confirm the fact of the employee’s stay at the place of the business trip, namely: transport tickets, invoices received from hotels (motels) or from other persons that provide accommodation and accommodation services for the business trip employee, etc.

But what if the employee on a “Ukrainian” business trip did not carry out any travel expenses and, as a result, he does not have the listed documents?

The Ministry of Finance believes that in this case the amount of per diems can be determined only on the basis of an order (see letter of the Ministry of Finance dated 04.05.11 No. 31-07230-16-25/11433).

The tax authorities approach this issue somewhat differently. In such a situation, they also want to see primary documents, certifying the intention and actuality of the business trip(cm. letter of the GNSU dated 18.06.11 No. 11327/6/15-0516). For this, any documents confirming the connection of a business trip with the economic activity of the enterprise are suitable.

Reimbursement of travel expenses

Costs that can be reimbursed. According to p. 6 sect. II And p. 9 sect. III Instructions No. 59 , subject to appropriate documentary evidence seconded workers reimburse travel expenses in the amount of the cost:

Travel to the place of business trip and back by public air, rail, water and motor transport (except for taxis), taking into account all costs associated with the purchase of tickets;

Travel by public transport (except taxis) to the station, pier, airport, if they are located outside the settlement where the posted worker constantly works, or to the place of stay on a business trip;

Expenses for travel by public public transport (except taxis) and rented transport at the place of business trip.

Note that in order to compensate for such expenses p. 6 sect. II Instructions No. 59 puts forward one more requirement (in addition to documentary evidence of costs) - the route of movement of the employee at the place of business trip must be agreed with the head of the enterprise.

However, for self-supporting enterprises, in our opinion, the coordination of the route is not a fundamental condition due to “voluntariness” Instructions No. 59 ;

Expenses for the carriage of luggage;

Use of bedding on trains;

Booking transport tickets;

Transport insurance payments.

All the expenses listed by us you feel free to you can compensate your employees. At the same time, the amount of compensation will not fall into the taxable income of individuals, subject to the main condition - the fact of their implementation is confirmed by the relevant primary documents.

What other costs may need to be compensated for the posted worker, and we will decide whether they can be reimbursed (see Table 2).

Table 2. Features of reimbursement of certain transportation costs

Another important question: is it possible to reimburse transportation costs if an employee is delayed on a business trip without good reason?

For days of “disrespectful” delay, the employee is not paid wages, and is not reimbursed for per diems, expenses for renting a dwelling and other expenses ( third paragraph uy item 10 sect. II And paragraph five, paragraph 4, sect. III Instructions No. 59).

At the same time, travel expenses, in our opinion, must be compensated to the worker regardless of the reason for the discrepancy between the dates indicated in the transport tickets and in the order for a business trip ( paragraph four, paragraph 7, sect. I Instructions No. 59).

Documentary proof of travel expenses. To confirm travel expenses ( p.p. "a" p.p. 170.9.1 NKU , paragraph 4 of Art. 9 of the PPO Law):

For railway (except for suburban) and air transport, original transport tickets are sufficient;

Suburban rail transport, as well as sea and river transport, transport tickets alone will not be enough. PPO Law does not exempt business entities from using PPO (RC) when selling such tickets. This means that additional cashier's check (or cash receipt);

Coupons, receipts, tickets with printed printed series, number, face value. If the ticket does not contain such details (or they are filled in by hand), you must PPO check or settlement receipt(SFSU letter dated December 1, 2016 No. 26059/6/99-99-08-02-01-15). The exception is tickets received from single-minded entrepreneurs of groups 2 and 3, who have the right not to use PPO and RC, since their income has not reached the limit of UAH 1 million.

And if purchased e-tickets?

Airplane. To confirm the cost of purchasing an electronic ticket attached to the employee's advance report:

1) the original of the settlement or payment document confirming the implementation of the settlement transaction in cash or non-cash form (payment order, cashier's check, settlement receipt, card account statement) ( category 109.10 ZIR SFSU).

Please note: if the posted worker does not provide a document confirming the settlement transaction, but the employer still compensates him for travel expenses, then the amount of such compensation will fall into the taxable income of the employee as an additional benefit ( category 103.17 ZIR SFSU);

2) a printout on paper of a part of an electronic ticket with a specified route (route/receipt);

3) originals of the tear-off part of the passenger's boarding passes or an electronic boarding pass printed on paper, received in the event of online check-in for the flight.

Some airlines require a fee to print a boarding pass directly at the airport (if the passenger has not checked in online). In our opinion, such costs must also be compensated by the enterprise not included in the employee's taxable income. After all, they were incurred in connection with a business trip. The main thing is to confirm such expenses with documents.

Train. As for the purchase of electronic railway tickets, here it will help to confirm the expenses of the employee boarding document printed on paper (p. 12 sect. II And item 11 sect. III Instructions No. 59). If the employee additionally paid for the carriage of baggage and / or separately ordered services (for example, using a set of bed linen or booking a seat), paper-based transportation document and/or service document.

Therefore, such costs cannot be included in the cost estimate for a business trip and compensated as travel expenses.

But! Since the company uses a company car to travel an employee as part of its business activities, the cost of using the vehicle is considered business expenses. This means that, simultaneously with an advance payment for a business trip, the enterprise must give the employee accountable funds for household needs (to compensate for the costs of fuel, parking, etc.).

After returning from a business trip, the employee reports on all expenses incurred. Moreover, the amount of documented expenses not included in the taxable income of an individual based pp. 165.1.11 And 170.9.1 NKU(cf. 025069200).

If an employee uses his own car on a business trip, the company can also reimburse the employee's "car" costs. But keep in mind: tax authorities consider compensation for the cost of using an employee’s personal car to be an additional benefit ( category 103.02 ZIR SFSU). Which means from the amount of such income it is necessary to withhold personal income tax and sun. In addition, ERUs will also have to be accrued on this amount as an individual payment included in the wage fund (see. p.p. 2.3.4 Instructions No. 5 , p.p. 5 p. 3 sect. IV Instructions No. 449).

To avoid taxation of compensation payments in such a situation, the company can conclude a rental agreement or a vehicle loan agreement with the owner of the car.

Reimbursement for living expenses

What expenses can be reimbursed. Reimbursable actual expenses for ( p. 5 sect. II And p. 7 sect. III Instructions No. 59):

Renting a dwelling based on the cost one place in a hotel (motel), other residential premises for each day of such accommodation, including during a forced stopover;

Reservation of a place in a hotel (motel) in an amount not exceeding 50% of the cost of such a place for one day;

Household services included in the bills for the cost of living (laundry, cleaning, repair and ironing of clothes, shoes or linen), but not more than 10% of the daily expenses for all days of stay;

The use of a telephone (except for the cost of official telephone calls), a refrigerator, a TV set and other expenses (provided that they are included in the bills for paying the cost of living).

At the same time, as the Ministry of Finance points out in letter dated February 3, 2012 No. 31-07230-2-6/534, to the category " other expenses» includes other services provided by the hotel (motel) during the stay of the seconded worker, which were not included in the list of services specified in Instructions No. 59 and can be reimbursed in accordance with the legislation of Ukraine (not prohibited from reimbursement).

For the possibility of compensation for other expenses associated with the accommodation of an employee on a business trip, see Table. 3.

Table 3 Compensation for expenses related to renting a dwelling

These changes came into force on August 31, 2012.

We remind you: the norms of Instruction No. 59 apply exclusively to government bodies, enterprises, institutions and organizations fully or partially financed from budget funds, which has been repeatedly confirmed by various departments (see letter of the GNSU dated March 31, 2012 No. 5742/6/15- 1415).

At the same time, Ukrainian legislation lacks a similar regulatory document developed for non-state enterprises. As a result, the norms of Instruction No. 59 are taken as the basis for the development of regulations and instructions on business trips by many business entities, regardless of the form of ownership. Moreover, the employees of the State Tax Service themselves, when answering questions about the organization, registration and payment of business trips, refer specifically to the norms of Instruction No. 59.

Below are the changes that are in force in the rules for registration, provision and payment of business trips for civil servants from 08/31/2012.

The new version of paragraph 14 of Instruction No. 59 is designed to bring its norms into line with the norms of Art. 121 . In particular, this paragraph now states that a posted worker wages cannot be lower than the average wage and is paid for all working days according to the schedule established at the main place of work (in accordance with the conditions determined by the labor and collective agreement). Because Art. 121 of the Labor Code in this version has been in force since May 13, 2011, these adjustments do not change the practical rules for paying for business trips.

The new rule deserves special attention of all enterprises, according to which the dates of departure and arrival on transport tickets must coincide with the dates of departure and arrival indicated in the order for sending on a business trip (clause 8 of Instruction No. 59). Despite the fact that this applies exclusively to state-owned enterprises, it is possible that during inspections by the State Tax Service, there may be requirements to exclude reimbursement of transportation costs from expenses in the event of a mismatch between the dates in the transport tickets and the business trip order. Although, as mentioned above, non-state enterprises are not required to comply with the provisions of Instruction No. 59.

In addition, a rule has been introduced daily expenses in the event that the host party provides meals to the posted worker or if the cost of meals is included in the bills for renting accommodation. In such cases, the daily allowance is determined as a percentage of the amount specified in Appendix 1 to:

• 80% - with a single meal;
• 55% - with two meals a day;
• 35% - with three meals a day.

This rule applies exclusively to state-owned enterprises. For other business entities, the maximum daily allowances, which are included in expenses in tax accounting and are not subject to personal income tax, are established in par. 4 pp. 140.1.7.

In Instruction No. 59, items regulating deadlines for business trips for certain categories of employees. Instead of a detailed decoding, now in paragraph 1 of Sec. II (regulating the timing of business trips within Ukraine) and in paragraph 1 of Sec. III (regulating the terms of foreign business trips), there was a mention that the general maximum terms of business trips do not apply to cases defined by Decree No. 98. In fact, the norms of Instruction No. 59 in the previous edition duplicated the norms of Decree No. 98, therefore, practically nothing has changed in this matter. Minor differences are as follows:

• repealed par. 7 p. 1 sect. III, according to which the period of foreign business trips for employees of the STS and internal affairs bodies sent for training was 90 days. From 31.08.2012 they are subject to the general rules, i.e. the maximum period is 60 days;
• from August 31, 2012, the discrepancies between the provisions of Instruction No. 59 and Decree No. 98 regarding business trips for students, graduate students and researchers were removed ( table).

Maria Zhadovets