Approval of the travel policy. How to make a change to a business trip order Make changes to a business trip regulation

On January 8, 2015, the amendments made by Decree of the Government of the Russian Federation of December 29, 2014 No. 1595 to the Regulation on the peculiarities of sending employees on business trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749, came into force: the concept of “travel certificate” was excluded from the text of the Regulation , "job assignment" and "business trip report".

Similar changes were made by Decree of the President of the Russian Federation of December 12, 2014 No. 765 to the Procedure and conditions for secondment of federal state civil servants, approved by Decree of the President of the Russian Federation of July 18, 2005 No. 813 (the changes came into force on February 1, 2015).

In addition, by order of the Ministry of Finance of Russia No. 147n, the Ministry of Labor of Russia No. 1044 dated 12/15/2014, the Instruction of the Ministry of Finance of the USSR, the State Committee for Labor of the USSR and the All-Union Central Council of Trade Unions dated 07.04.1988 No. 62 "On business trips within the USSR" was canceled.

How will these changes affect employee travel arrangements?

We make changes to the regulation on business trips for employees

Each organization whose employees are sent on business trips must have a local regulatory act approved by the head of the organization or a person authorized by him (for example, the Regulations on business trips for employees) that regulates the procedure for issuing business trips, the timing of business trips, the procedure and amount of compensation for expenses associated with business trips, and other travel related issues.

Now it is necessary to make appropriate changes to this document or approve its new edition.

Note!
In order to bring regulatory legal acts in line with the current legislation of the Russian Federation, Instruction of the USSR Ministry of Finance, the USSR State Committee for Labor and the All-Union Central Council of Trade Unions dated 04/07/1988 No. 62 “On business trips within the USSR” invalidated on the territory of the Russian Federation (Order of the Ministry of Finance No. 147n, Ministry of Labor of Russia No. 1044 dated 12/15/2014).

Grounds for sending an employee on a business trip

According to the new edition of par. 2 p. 3 of the Regulations on the peculiarities of sending employees on business trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749 (hereinafter referred to as the Regulations on business trips), employees are sent on business trips based on the decision of the employer for a certain period to perform an official assignment outside the place of permanent work . The trip of an employee sent on a business trip by the decision of the employer to a separate subdivision of the sending organization (representative office, branch), located outside the place of permanent work, is also recognized as a business trip.

However, the Travel Regulations are silent on whether the employer's decision must be in writing. In this regard, we note that if earlier the period for which the employer sends the employee on a business trip was indicated in three documents - a service assignment for sending a business trip, an order to send a business trip and a business trip certificate, now, after the cancellation of the business trip certificate and the business assignment , the only document that determines the duration of a business trip is an order to send an employee on a business trip, and it can only be in writing. Therefore, in a local regulatory act, we recommend formulating this provision, for example, as follows:

By the way
The Tax Service has repeatedly expressed the opinion that the existence and execution of an order to send an employee on a business trip, a job assignment for sending on a business trip and a report on its implementation are determined by the internal document flow of the organization, and these documents are not mandatory for documentary confirmation for the purpose of taxing the profits of organizations (see paragraph 1 of this article). , for example, letters of the Federal Tax Service of Russia dated November 25, 2009 No. MN-22-3 / [email protected] and dated August 18, 2009 No. 3-2-06 / 90, letter of the Federal Tax Service for Moscow dated October 28, 2010 No. 16-15 / [email protected]).
However, in accordance with par. 4 p. 1 art. 252 of the Tax Code of the Russian Federation, documented expenses are understood to be expenses confirmed, in particular, by documents indirectly confirming the expenses incurred, incl. travel orders and travel documents.
We believe that now the tax service recognizes both the obligation to issue an order to send on a business trip, and the possibility of confirming the period of stay on a business trip with travel documents without issuing a business trip certificate.

Determine the actual duration of the employee's stay on a business trip

Prior to the amendments to the Regulations on business trips, the document confirming the actual length of the employee's stay on a business trip, in accordance with clause 7 of the Regulations on business trips, was a travel certificate. But in some cases, it was impossible to mark the arrival at the business trip points and departure from them, and the Ministry of Finance of Russia, in a letter dated 08.16.2011 No. time can be confirmed by other documents, in particular:

an order (instruction) to send an employee on a business trip;
official task for sending on a business trip and a report on its implementation;
travel documents, from which follow the dates of arrival and departure from the destination;
hotel bill confirming the period of residence at the place of business trip.

Note!
According to the new edition of clause 7 of the Regulations on business trips, the actual period of stay of an employee at the place of business trip is determined according to travel documents submitted by the employee upon return from a business trip.

And this is quite logical, because. order confirms only planned term business trips, work assignment canceled, hotel bill confirms only length of stay, and travel tickets are confirmed the entire period of stay on a business trip, including both the round-trip travel and accommodation at the place of assignment.

There is an exit!
The Ministry of Finance of Russia, in a letter dated 05.02.2010 No. 03-03-05 / 18, explained that in case of loss of the original travel documents, a duplicate of the travel document or a copy of the copy of the ticket remaining at the disposal of the transport organization that transported the individual, or a certificate from a transport organization indicating the details that allow to identify an individual, the route of his travel, the cost of the ticket and the date of travel.

According to par. 2 p. 9 of the Procedure and conditions for secondment of federal state civil servants, approved by Decree of the President of the Russian Federation dated July 18, 2005 No. 813 (as amended on December 12, 2014; hereinafter referred to as the Procedure and conditions for secondment), in the absence of travel documents (tickets), the actual period of stay civil servant on a business trip is determined by other documents confirming the period of his stay on a business trip, the list of which is approved by the Ministry of Finance of the Russian Federation.

We believe that this list will be useful not only to federal state bodies, state non-budgetary funds of the Russian Federation and federal state institutions, but also to other organizations that are not related to the public sector.

Often, employees go on business trips by personal transport. According to the new - second - paragraph of clause 7 of the Regulations on business trips in the event of an employee traveling to the place of business trip and (or) back to the place of work by personal transport (car, motorcycle) the actual period of stay at the place of business trip is indicated in the memo, which is presented by the employee upon returning from a business trip to the employer simultaneously with supporting documents confirming the use of the specified transport to travel to the place of business trip and back (waybill, bills, receipts, cash receipts, etc.).

A memo is drawn up in any form, but if it is a fairly common occurrence in organizing a business trip by personal transport, we recommend developing a special form that will allow the employee to indicate all the necessary information and avoid mistakes.

The form of the memo form and an example of filling it out (Example 1) can be given in the appendix to the Regulations on business trips for employees.

Memos along with documents confirming the use of the car (waybill, cashier's checks for gasoline, receipts for parking and travel on toll roads, etc.), together with the advance report, are transferred to the accounting department.

How do I confirm my visit to multiple business trip locations?
Previously, it was possible to put down marks on the arrival at each point of the trip and departure from it in the travel certificate. The new edition of the Regulations on business trips does not contain rules on how to indicate several places that an employee must visit during a business trip. You can, of course, to confirm travel expenses, list all the business trip points visited by the employee in a memo with travel documents confirming the employee's movement from one business trip point to another.
However, since the new edition of the Regulations on business trips does not mention the obligation to indicate in the memo all the places visited by the employee on a business trip, we believe that the presentation of travel documents will be sufficient.

It should be noted that in budgetary organizations, in accordance with clause 21.1 of the Order and conditions of secondment, reimbursement of expenses associated with the use of personal transport by civil servants to travel to the place of secondment and back - to the permanent place of passage of the federal state civil service, is carried out in the manner determined by the Government Russian Federation.

In addition, in accordance with clause 22 of the Procedure and conditions for business trips, in the absence of travel documents (tickets) or documents issued by transport organizations and confirming the information contained in travel documents (tickets), fare is not paid, with the exception of reimbursement of expenses associated with the use of personal transport for travel on a business trip and back.

Foreign business trip

Paragraph 15 of the Regulations on business trips has become invalid, therefore, travel certificates do not need to be issued in the case of business trips to the states - members of the Commonwealth of Independent States, with which intergovernmental agreements have been concluded, on the basis of which border authorities do not make notes on crossing the state border in documents for entry and exit borders.

In accordance with the new edition of clause 19 of the Regulations on business trips, the date of crossing the state border of the Russian Federation when traveling from the territory of the Russian Federation and to the territory of the Russian Federation is determined by travel documents (tickets).

The new edition of the Regulations on business trips does not say anything about how to confirm the date of crossing the border if the employee went on a business trip, for example, in a company car. We believe that the dates of crossing the state border should be indicated in the memo.

We issue an order to send an employee on a business trip

If your organization has decided to use unified forms No. T-9 “Order to send an employee on a business trip” and T-9a “Order to send employees on a business trip”, approved by the Decree of the State Statistics Committee of Russia dated 05.01. forms of primary accounting documentation, approved by the Decree of the State Statistics Committee of Russia dated March 24, 1999 No. 20 (hereinafter referred to as the Procedure for the Application of Unified Forms).

According to parts two and three of the Procedure for the use of unified forms, all the details of the unified forms approved by the State Statistics Committee of Russia remain unchanged (including the code, form number, document name), removal of individual details from the unified forms is not allowed.

The line for indicating the basis of the order in unified forms No. T-9 and T-9a is not a separate attribute, but only part of the “Text” attribute, drawn up in tabular form, but changing the interlinear - deleting the words "service assignment" - we advise you not we can, despite the fact that these words have completely lost their relevance.

If the organization has approved local unified forms of orders to send an employee (employees) on a business trip (Examples 2 and 3), everything is simplified, because nothing prevents you from making the necessary changes to the local form and revalidating it. The line to indicate the reason for the order might look like this:

Reason: _________________________________________________
name, date and document number

What is now the basis for issuing the order? An employer can send an employee on a business trip for various reasons, for example:

if business trips are provided for by an agreement on the performance of work (rendering of services) or an agreement on joint activities, this agreement is indicated as the basis for issuing an order;
if a business trip is necessary for the purpose of agreeing and / or signing documents, the basis may be a memo from the head of the unit;
if the organization has an approved plan for business trips of employees for a quarter, half a year or a year as a whole, this plan will be the basis for issuing an order;
if there is a need to solve specific problems of production, economic, financial and other activities, the basis may also be an official (report) note, or an action plan, or an invitation within the framework of joint activities;
if the organization has received an invitation to take part in a conference, meeting, seminar or other event in order to study, generalize and disseminate experience, new forms and methods of work and the employer considers such participation useful, this invitation is indicated as the basis for issuing an order.

How to issue an assignment?

According to the new edition of par. 2 clause 3 of the Regulations on business trips, employees are sent on business trips based on the decision of the employer for a certain period to carry out an official assignment outside the permanent place of work. At the same time, in Art. 166 of the Labor Code of the Russian Federation refers to disposal employer.

The Regulations on business trips do not say anything about the need for a written execution of such an order. Therefore, the organization itself must decide whether it is necessary to issue official instructions in writing, what form to choose for this and who will sign them, as well as how the employee will be able to confirm the execution of the official assignment.

It should be noted that in most cases a separate written form of an official assignment is not needed, since the assignment (purpose) is formulated in the order, and the result of the trip is confirmed by the documents brought by the employee. For example, an employee was assigned to go on a business trip, the purpose of which is to meet with the counterparty and get his signature on the contract. After returning from a business trip, the employee presents the signed contract to the management.

In such cases, the execution of an official assignment in writing is just extra paperwork, like a report on the work done on a business trip.

However, it is not uncommon for the assignment given to a seconded worker to be quite complex, consisting of several tasks, sometimes unrelated, replete with numerical data, i.e. one that is impossible, on the one hand, to remember, and on the other hand, to prove that there was such an order. Of course, in such cases, the official assignment requires a written form.

In the Regulations on business trips for employees of the organization, the relevant paragraphs can be formulated as follows:

There is another way to issue an official assignment. In local unified forms of orders to send an employee (employees) on a business trip, instead of the lines “for the purpose” (in a single-subject form) and “purpose” (in a multi-subject form), the lines “Official order” can be provided, in which the brief content of the official assignment (see .Examples 2 and 3).

Note: clause 6 of the Regulations on business trips, where it was said about the purpose of the trip, which should have been indicated in the job assignment, has become invalid.

If the volume of the official assignment is large, it can be stated not in the order itself, but in an annex to it (Example 4), not forgetting to indicate in the order that there is an application.

If the organization uses unified forms No. T-9 and T-9a, additional lines can also be inserted into them to indicate the official assignment, or you can draw up an insert sheet "Offering assignment", because. according to part five of the Procedure for the use of unified forms in the manufacture of blank products on the basis of unified forms of primary accounting documentation, it is allowed to make changes in terms of expanding and narrowing the columns and lines, taking into account the significance of the indicators, inclusion of additional lines (including free ones) and loose sheets for the convenience of placing and processing the necessary information.

Instead of a slip sheet, you can issue a service order in the form of an attachment to the order.

How to report on the work done on a business trip?

Paragraph 2, clause 26 of the Regulations on business trips, according to which the employee, upon returning from a business trip, was obliged to submit to the employer, within three working days, a written report on the work performed on a business trip, agreed with the head of the employer's structural unit, became invalid from January 8 of this year.

The following conclusion can be drawn: as in the question of a service request, it is up to the organization to decide whether such a report is needed, in what form it should be presented and who should sign it, and, if the organization deems it necessary, agree and / or approve.

By the way
According to sub. "b" of clause 35 of the Procedure and conditions of secondment upon return from a business trip, a civil servant is obliged to submit to a state body within three business days report on the work performed for the period of stay on a business trip, agreed with the head of the structural unit in which he replaces the position of the federal state civil service.

In the Regulations on business trips for employees of the organization, the relevant paragraphs can be formulated as follows:

Note that in some cases there is no need to submit a report. For example, if an employee was sent on a business trip to purchase spare parts, after returning from a business trip, it is enough for him to hand them over to the warehouse and transfer documents for these spare parts to the accounting department. Similar cases can be provided for in the Regulations on business trips for employees, for example:

Accounting for employees leaving and arriving on business trips

According to paragraph 8 of the Regulations, the procedure and forms for recording employees leaving on business trips from the sending organization and arriving at the organization to which they are seconded are determined by the Ministry of Labor and Social Protection of the Russian Federation.

The procedure and forms of accounting for employees leaving on business trips from the sending organization and arriving at the organization to which they are seconded are approved by order of the Ministry of Health and Social Development dated September 11, 2009 No. 739n (hereinafter - Order No. 739n).

In the form of the register of employees leaving on business trips from the sending organization, given in Appendix No. 2 to Order No. 739n, a column is provided for indicating the date and number of the travel certificate. Before changes are made to Order No. 739n, a dash can be put in this column.

Our advice
A dash (long dash) is obtained by pressing three keys at the same time: ctrl + alt + «-» on the numeric keypad.

The form of the register of employees who arrived at the organization to which they are seconded, given in Appendix No. 3 to Order No. 739n, provides for the name of the organization that issued the travel certificate. In this column, you must specify the name of the sending organization.

As for federal state civil servants, clause 10 of the Order and conditions of secondment provided that state bodies keep records of civil servants leaving and arriving on business trips in special journals according to forms, the approval procedure for which is determined by the Government of the Russian Federation. The representative of the employer or a person authorized by him by his order (instruction) appoints a civil servant responsible for maintaining these journals and making notes in travel certificates.

Thus, at the time of publication of this article, the issue of accounting for civil servants leaving and arriving on business trips has not been resolved.

In conclusion, we would like to draw your attention to the fact that the exclusion from the text of the Regulations on business trips of such concepts as “the purpose of the business trip”, “service assignment”, “travel certificate”, “report on work performed on a business trip”, does not mean that that the employer does not have to formulate the purpose of the trip, and does not impose a ban on the use of the listed documents. Therefore, if the organization considers it appropriate to use a travel certificate and other documents in a format that is familiar and convenient for it, we recommend that this be indicated in the Regulations on business trips for employees of the organization.
However, one cannot ignore the fact that in this case a problem is possible: the receiving party may categorically refuse to put marks on arrival at the place of business trip and departure from it, referring to the new version of the Regulations.

Rosstat Decree No. 107 of December 23, 2005 approved unified forms No. TK-1 (state) “Register of employees traveling on business trips by the federal state body” and No. TK-2 (state) “Register of employees coming on official business by the federal state body business trips".

Question

Good afternoon.
We have made changes to the travel policy. Is it necessary to make changes to the employment contracts of employees and acquaint the team with the application against signature

Answer

The provision on business trips is a local normative act.

Thus, the employer - a commercial organization has the right to set the amount of daily allowance at its discretion.

Article 8 of the Labor Code of the Russian Federation establishes that employers, with the exception of employers - individuals who are not individual entrepreneurs, adopt local regulations containing labor law norms, within their competence in accordance with labor legislation and other regulatory legal acts containing labor law norms , collective agreements, agreements.

In accordance with Art. 22 of the Labor Code of the Russian Federation, the employer is obliged to acquaint employees against signature with the adopted local regulations that are not directly related to their work activities.

The labor legislation of the Russian Federation does not prohibit making changes to local regulations.

Therefore, the employer has the right to amend the provision on business trips by changing the amount of daily allowance. At the same time, the employer must familiarize the employees with the changes made against signature, but the consent of the employees is not required.

Why draw up a provision on sending employees on business trips

The regulation on business trips refers to the internal local acts of the employer, applied along with other similar documents (regulation on remuneration, internal labor regulations, provisions on bonuses, on indexation of wages, etc.).

For internal company local acts, please visit our website:

"Internal labor regulations - sample 2019";
"Regulations on labor protection of workers - sample-2019".

The form of this document is not approved by law and its content is not regulated. Each employer draws up such a provision, taking into account its "travel" subtleties and features.

The travel regulations are designed to establish and consolidate many different factors: types of business trips (in Russia or abroad), the nature and amount of reimbursable travel expenses (only for travel and accommodation or another list), the transport used for travel and other features.

The development of such an internal document for the purposes of tax accounting allows you to fearlessly recognize various expenses as travel expenses and justify their amount in expenses when calculating income tax or STS tax.

There is no need to draw up a travel provision if the employer does not send his employees on business trips and does not plan to do so.

What counts as a business trip and when the travel provision does not apply

The Regulation on business trips of the 2019 model basically proceeds from the definition familiar to everyone and the basic conditions for recognizing an employee’s trip as a business trip.

IMPORTANT! Based on the definition given in Art. 166 of the Labor Code of the Russian Federation, a business trip is considered to be a trip of an employee to perform an official assignment outside his workplace for a period established by the employer.

Since the departure of a person from his place of permanent deployment is associated with additional costs (for travel, accommodation, etc.), requiring special documentation and justification, and the recognition of travel expenses when calculating the tax base for profit or simplified tax system depends on many factors (service orientation, duration travel, etc.), the importance of the travel provision cannot be overestimated.

This document substantiates the amount of various expenses associated with the trip (from per diem to airfield fees and baggage fees), and also describes the procedure for seconded employees (scheme for obtaining funds for the trip, the composition of mandatory documents, working hours on the road, etc.).

This provision may not be applicable in all cases. Such a document does not regulate the actions of the company's employees if their work is traveling in nature, as well as when employees travel for their personal purposes.

Of particular importance in the application of the travel provision is the correct classification of the trip. You can recognize the departure as a business trip and legally use the position in the following cases:

the trip is carried out for official purposes and by decision of the management;
the employee works for a certain period of time away from the settlement in which his main workplace is located;
an employment contract or a GPC agreement has been concluded with a travel worker.

Is it possible to take into account travel expenses for an employee with whom a GPC agreement has been concluded with income tax purposes, find out.

An important condition of the provision is the consolidation of the employee’s right to refuse a business trip

In the provision on business trips, it would not be superfluous to list all cases when an employee has the right to refuse a business trip, and situations when a ban on sending an employee on a business trip is imposed by law. This will allow employees to defend their legal rights and eliminate labor conflicts.

Thus, the Labor Code of the Russian Federation prohibits sending pregnant employees on business trips (Article 259), employees during the period of the apprenticeship agreement, if business trips are not related to apprenticeship (paragraph 3 of Article 203), as well as underage employees of the company (Article 268). With regard to the latter category of workers, the specified article of the Labor Code of the Russian Federation provides for nuances: business trips of underage creative workers are not prohibited according to the list approved by the Government of the Russian Federation (Decree No. 252 of April 28, 2007).

Another group of workers is allowed to refuse or agree to go on a business trip. In this case, they can express their will in writing. Among such employees (Article 259 of the Labor Code of the Russian Federation):

women with children under the age of 3;
mothers and fathers who single-handedly raise children under the age of 5;
workers with disabled children;
employees caring for sick members of their families in accordance with a medical report (Article 259 of the Labor Code of the Russian Federation).

The same choice is given to guardians and guardians of minors (Article 264 of the Labor Code of the Russian Federation).

For employees who do not fall into the above categories, refusing to go on a business trip means a high probability of receiving disciplinary punishment.

If a service note is used to send an employee on a business trip, the procedure for its creation and movement should also be reflected in the travel regulations.

The rules for issuing a memo for a business trip of the 2019 sample are not regulated by anything. It is mandatory for her to have a resolution from the employer.

The obligation to issue a travel certificate has been canceled since 2015. However, the presence of this document to a certain extent disciplines the seconded employee, and in the absence of travel documents, it allows you to confirm the dates of your stay on a business trip. For this reason, most employers have not abandoned the use of a travel certificate and have left it among the mandatory internal documents.

Return from trip. Business trip memo: sample 2019

Since 2015, 1 more document has ceased to be applied - a business trip report. Although this does not mean that an employee who has returned from a business trip will not have to account for the work done on a business trip. A document at the end of a business trip will still have to be issued, only in a different form and under a different name.

IMPORTANT! In accordance with paragraph 7 of Regulation No. 749, a confirmation of the length of stay on a business trip and other nuances of a business trip may be a memo issued by an employee on a business trip. Sample-2019 is not normatively established for her, and the employer can develop it independently. At the same time, he has the right either to provide for all, without exception, seconded employees, the obligation to draw up such a memo, or to reflect in the provision on business trips individual cases of its execution (for example, a business trip by personal transport or the absence of travel and other documents confirming the duration of the business trip).

In addition to the memo, the employee who returned from the trip will have to draw up a document that is mandatory for everyone - an advance report. The firm can develop its own form of such a report or use the unified form AO-1.

For the rules for filling out the AO-1 form, see. .

3 business days after returning from a business trip (clause 26 of regulation No. 749) are given for the preparation of an advance report and the final settlement of the travel payment issued in advance. Documents confirming all expenses incurred during the trip (for accommodation, travel and other travel expenses) are attached to the report.

Where to download a sample memo for a business trip in 2019

As noted above, in some cases, confirmation of the length of stay on a business trip is a memo drawn up by an employee.

A sample business memo for a business trip in 2019 can be downloaded here:

Please note that even with a memo in some cases (in the absence of travel documents, documents for renting accommodation or other documents confirming the conclusion of an agreement for the provision of hotel services at the place of business trip), it is impossible to confirm the duration of the business trip (paragraph 3, clause 7 of resolution No. 749 ). Additionally, you need to put down on the memo or other document the confirmation of the host party about the actual duration of the employee's stay on a business trip. In this regard, the issuance of a travel certificate becomes important, and it is still advisable to provide for the issuance of such a document in the provision on business trips.

We list in the provision documents confirming expenses

Fare

The travel of an employee through the territory of our country or abroad, associated with the performance of official assignments, is always associated with additional costs. If a business trip is planned in Russia, the initial costs of the employer when sending an employee on a business trip will be the cost of travel to the destination (for business trips, expenses begin with the issuance of visas, passports, etc. - we will talk about this separately).

Modern ways of moving in space are quite diverse: by trains, planes, buses, taxis. In addition, an employee's personal car or a rented vehicle can act as a travel vehicle.

With the usual travel documents, everything is extremely simple: their originals are attached to the advance report, and the fare is easily included in tax expenses. However, modern realities are making adjustments to this understandable and familiar procedure for accounting for travel expenses.

The rapid introduction of electronic documents into our lives gives rise to disagreements between taxpayers and tax controllers regarding the recognition on their basis of the cost of moving employees on business trips.

Help with this may be clarifications of officials. For example, in the letter of the Ministry of Finance of Russia dated 19.06.2015 No. 03-03-07 / 35548 it is said that for documentary confirmation of travel expenses when purchasing an air ticket in a non-documentary form (electronic ticket), a boarding pass and a printed baggage receipt (route-receipt) are sufficient . The ticket will confirm the flight of the seconded employee along the route specified in the electronic ticket, and the cost of the flight will be justified by the itinerary receipt.

In a letter dated 09.10.2017 No. 03-03-06/1/65743, officials of the Ministry of Finance clarified that a printed electronic boarding pass, which does not have a passenger screening stamp, cannot confirm the cost of the flight. In this case, the fact of the flight can be confirmed by a flight certificate issued by the air carrier or its representative.

How, according to the Ministry of Finance, to confirm the cost of a flight in the absence of documents, see.

Read about some of the nuances of recognition of travel expenses in the materials:

“Is it possible to take into account for profit the payment for the day of travel to or from a business trip, if it falls on a weekend?” ;
“Is it possible to take into account the penalty for returning the ticket?” .

Living expenses

The algorithm for reimbursement of living expenses should also be reflected in the provision on business trips (Article 168 of the Labor Code of the Russian Federation, paragraphs 11, 13, 14, 21 of Regulation No. 749). This is of no small importance for the recognition of tax expenses taken into account when calculating income tax or simplified taxation tax: this possibility arises only if supporting documents are available (clause 1, article 252, subparagraph 12, paragraph 1, article 264 of the Tax Code of the Russian Federation, letter from the Ministry of Finance Russia dated 03.03.2015 No. 03-03-07/11015).

For the employee himself, the issue of compensation for living expenses on a business trip is also not indifferent: the compensation he received for unconfirmed expenses in amounts exceeding the established norms is subject to personal income tax (paragraph 10, clause 3, article 217, article 210 of the Tax Code of the Russian Federation).

The options for the employee to live in the place of performance of the official assignment are no less diverse than the types of transport used for business trips. The simplest in terms of documentary evidence of expenses is hotel accommodation.

In this case, it is enough to submit to the employer's accounting department a strict reporting form from the hotel (it must comply with the requirements of the regulation approved by Government Decree No. 359 of May 6, 2008) or another similar document (receipt for a cash receipt order in the form KO-1, cashier's check).

The invoice from the hotel is a BSO and therefore confirms the expenses even in the absence of a cash receipt. Officials of the Ministry of Finance of Russia (letter dated 18.08.2010 No. 03-03-06 / 1/556) and judges (Decree of the Federal Antimonopoly Service of the Moscow District dated 29.02.2008 No. KA-A40 / 14043-07) do not object to this approach.

If the employer rents housing for a seconded employee and bears the costs of paying rent, such expenses can only be recognized for the days of the employee's actual residence in it (letters of the Ministry of Finance of Russia dated March 25, 2010 No. Moscow dated April 16, 2010 No. 16-15/ [email protected]).

Regulations on business trips on the payment of daily allowances

The amount of daily allowance is not regulated by law, therefore, they are accepted as expenses that reduce the tax base for profit or simplified taxation tax in any amount independently established by the employer. This amount is fixed in the provision on business trips.

However, for the purposes of taxing daily personal income tax and insurance premiums regulated by the Tax Code of the Russian Federation, there is a restriction that obliges to withhold income tax and accrue insurance premiums from amounts exceeding:

700 rub. — for business trips on the territory of Russia;
2 500 rub. - for foreign trips.

In this regard, most often the size of the daily allowance is set precisely within these limits.

Read more about the calculation of insurance premiums for daily allowances in this material.

Features of foreign business trips in the provision on business trips

The nuances of foreign business trips are reflected in the provisions on business trips in the event that the employer sends his employees on foreign trips to perform official tasks.

Despite the fact that the accounting of expenses and the process of organizing foreign and domestic business trips are based on common algorithms, the organization of the departure of an employee outside the country is associated with some peculiarities.

For example, reimbursement of travel and accommodation expenses for those sent abroad is the same as for trips around our country, but the list of reimbursed expenses has been expanded. These may include payment for the issuance of a passport, visas and other travel documents, mandatory consular and airfield fees, other mandatory payments and fees.

At the same time, both the employer and the employee will have to take into account the requirements of the law “On currency regulation” dated December 10, 2003 No. 173-FZ, since it is impossible to stay abroad without foreign currency.

IMPORTANT! The right to use foreign currency for settlements with employees sent on business trips is provided for in subpara. 9 p. 1 art. 9 of Law No. 173-FZ.

Foreign exchange costs associated with business trips abroad require special attention when they are reflected as part of tax expenses. For example, in the absence of a certificate of purchase of foreign currency, travel allowances can be converted into rubles at the exchange rate of the Central Bank of the Russian Federation on the date of issue of accountable amounts (letter of the Ministry of Finance of Russia dated 03.09.2015 No. 03-03-07 / 50836).

If the employer does not send his employees for official purposes outside the country, he does not need to reflect the peculiarities of foreign business trips in his internal local acts.

You can download a sample of the regulation on business trips on our website.

How to confirm travel expenses paid by a card, find out at the link.

Results

The regulation on business trips is an internal local act of the employer. This document does not have a strict mandatory form and may not be issued if the employer does not send employees on business trips.

The Regulation makes it possible to justify the inclusion of travel expenses in the composition of tax expenses and eliminates disputes about the amount of reimbursement of travel expenses incurred by travel workers.

How to book business trips

Starting January 8, 2015, you no longer need travel certificates, job assignments, and performance reports to process a business trip. They were canceled by the Decree of the Government of the Russian Federation of December 29, 2014 No. 1595. But immediately a lot of questions arose, how to replace these documents now and what papers will confirm the business trip. So how do you arrange business trips?

What is the form for making a decision on sending on a business trip?

The company has the right to decide this itself.

According to the new rules, an employee is sent on a business trip based on the decision of the employer (clause 3 of the Regulations, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749). The company determines the form of the document itself. For example, a command or an order. The order can be drawn up according to the unified form T-9 or develop your own form (see sample 1). Own primary forms must be approved in the accounting policy.

If a leader goes on a business trip, an order is also needed. The director publishes it in relation to himself. He has such powers (letter of Rostrud dated 11.03.09 No. 1143-TZ). The form of the order is the same as for other employees.

Sample 1. How to write a travel order

Can a deputy head issue a decision to send an employee on a business trip to a branch?

Yes, if he has the right to sign the document.

According to the new rules, the decision on a business trip to a separate subdivision is made by the employer (clause 3 of Regulation No. 749). According to the old ones, the employer or “a person authorized by him” had such a right. But the amendments do not mean that only the manager has the right to make a decision on a business trip. If another employee of the employer has such authority (for example, by order or power of attorney), then he has the right to sign the order. This was confirmed to us in Rostrud.

What documents now confirm the actual period of the business trip?

The list of documents depends on what kind of transport the employee traveled on a business trip. A specific list should be approved in the internal regulation (see sample 2).

Sample 2. Order to amend the travel regulations

Plane, train, bus. Tickets will confirm the start and end dates of the trip (clause 7 of Regulation No. 749). Also, if the employee was flying by plane, a boarding pass is also required. He will confirm that the employee used his ticket.

If an employee has lost tickets, it is safer to restore them. For example, if the ticket was electronic, you can print it again or request a certificate from the carrier (letter of the Ministry of Finance of Russia dated 07.06.13 No. 03-03-07 / 21187). If the documents cannot be restored (for example, for a regular bus), you can take a memo from the employee explaining the dates of the trip. It is also safer to write off per diem expenses if the employee has other documents indirectly confirming the fact of the trip (hotel bill, extract from the register of those who arrived on a business trip, etc.).

Private car. The start and end dates of the trip will be confirmed by the employee’s memo and documents on the use of the car for the trip (waybill, cash receipts for gasoline, parking receipts, toll roads, etc.).

Service transport. The start and end dates of the trip will be confirmed by the waybill. By analogy with personal transport, it can be set in the internal position that the employee is writing a memo.

A ride or transport of the customer. Sometimes the counterparty's drivers, who came to pick up the goods, bring employees on a business trip. Or customers can provide their own transport. In this case, it is worth taking a note from the employee with explanations, in which he will write how he got to another city. And stay at the place of business trip can be confirmed by other documents, such as a hotel bill.

In what document should the purpose of the trip be specified now?

You can specify in the order why the employee goes on a business trip.

Previously, the purpose of the trip had to be determined in the job assignment. This document has now been cancelled. But the purpose of the trip is important to confirm the business nature of the business trip. Therefore, in the order to send on a business trip, it is safer to write down why the employee is going to another city - negotiating, purchasing goods, etc. In the unified form of the T-9 order, there is a special line, which is called “Purpose”. If the company uses its own order form, then it is safer to keep this requisite in it.

How to write a memo about the timing of a business trip?

How to draw up documents if the business trip began before January 8, and ended after?

Documents must be issued according to the old rules. The new procedure for issuing business trips is effective from January 8, 2015, and there are no transitional provisions. Therefore, before January 8, a travel certificate and a job assignment must be issued. It is also safer to take a report from the employee.

But if the employee returned from a business trip after January 8, then the receiving party could not mark the travel certificate. Then it is safer to ask the employee to write an explanatory or memo with the start and end dates of the trip.

Do I need to refer to a memo in the advance report?

We believe this is not necessary. The memo confirms the period of the trip, but not the expenses themselves. Therefore, it can only be attached to the advance report, and it is not necessary to refer to it on the back of the report (see sample 4).

Sample 4. How to fill out an advance report (fragment)

How to fill in the log of departed and arrived on a business trip?

The company is free to decide this on its own. The registers of employees who left or arrived on a business trip are required to keep all companies without exception (clause 8 of Regulation No. 749).

Travel certificates were also canceled for employees of ministries and departments, but only from February 1, 2015 (Decree of the President of the Russian Federation of December 12, 2014 No. 765).

The employee traveled on a business trip in a private car. What documents confirm the start and end date of the trip? service note; service note and documents confirming the use of the car (waybill, checks, receipts, etc.); travel order. The start and end date of the trip will be confirmed by the employee's memo and documents on the use of the car for the trip (waybill, cash receipts for gasoline, parking receipts, toll roads, etc.). This follows from paragraph 7 of the Regulations (approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749).

If some changes have appeared at the enterprise, in order to make them into the local document, it is necessary to issue an order. Especially for this, a provision is developed and a document is created in the form of an order. To make it easier to compose, you will need a sample and a form.

Regulations on the peculiarities of sending employees on business trips

The current situation in 2018 determines the specifics of sending employees on business trips both within the country and abroad. Employees who have concluded employment contracts with the employer are sent on official assignments.

In the form of a permanent place of work, according to the local document, the place in the organization of which the employer has concluded an employment contract is considered. At the same time, seconded workers go on a trip according to the signed decisions of the director for the specified period. While at the assigned location, they must complete the task, return to their permanent place of work and submit a report on the work done. A regular trip aimed at fulfilling official purposes outside the company's territory is also recognized as official.

If the work of an employee is associated with constant traveling or is carried out during the movement, it is not recognized as a business trip. At the same time, the period of time during which the employee must be on the job is determined by the employer himself.

How to make changes to the travel policy?

To make changes to the local business travel document, a second order is issued. It reflects the following information:

Personnel information that is subject to change. This includes number, date, name;
Reasons for the change;
Instructions that are provided to officials for subsequent implementation;
Measures taken to ensure control over the execution of the relevant order.

Order on approval of the provision on business trips

In order for employees to travel according to the rules, each company must have a local regulation on business travel. For its approval, the employer or authorized representative forms an order to approve the current provisions. The document has several components:

Introduction. It marks the authorized person who created the order;
Target;
Main part. This paragraph outlines what needs to be done. Formulations are used in the form: how to acquaint, approve, impose control. It also indicates what date the order comes into force. If this is not specified, the legal effect of the order is formed from the moment the head signs.

Regulations on business trips in budgetary institutions - a sample in 2018

Having a business need, budgetary organizations often send their employees on business trips. Sometimes it takes only one day, and even then the flight can be done by air transport. The basic provision on official travel in budgetary institutions states that an advance on expenses for an employee in budgetary organizations is not provided. Legislation confirms that all expenses are reimbursed upon arrival. Submit a report to the accounting department, and attach additional documents upon return.

If an employee orders an air ticket via the Internet, then, together with the advance report, the employee provides an electronic ticket, which is printed by a specific employee by e-mail. There is no boarding pass in this case.

In general, in a budgetary organization, the basic conditions are similar to commercial companies. As the saying goes, a business trip is understood as the departure of an employee by order of the employer for the period presented. This is necessary in order to perform a service assignment outside the company's territory.

It states that if an employee is sent on a business trip, the manager is obliged to reimburse all travel expenses.

The local position may exempt the organization from reimbursement of expenses if the employee is unable to provide documents for paying for a hotel room or if he loses them. However, at the same time, personal income tax will still be taxed, excluding per diem in the amount of 700 rubles per day for a business trip within the country and 2,500 rubles for business trips abroad.

The Regulations of a budgetary organization can also take into account how the costs of business class tickets, mobile calls, the price of meals and additional services are paid.