Electronic ticket for a business trip: accounting details

Is an electronic ticket a strict reporting form?

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Is an electronic ticket a strict reporting form? - a question that worries accountants of companies that often send employees on business trips. In the article you will learn which documents belong to strict reporting forms (SRF), what are the features of accounting for electronic tickets and whether they can be included in the SRF.

Preparation of an advance report in 1C Accounting 8.3 in steps

Expense reports can occur even in the smallest organization. Making an expense report in 1C is not difficult; this operation is fully automated. In this article we will look at how to prepare an expense report in 1C Accounting 8.3 step by step using specific examples as examples.

Sample of filling out an Advance report

An advance report from an accountable person is drawn up with the document Advance report, which can be found in the section Bank and cash desk – Cash desk – Advance reports.

In the header of the document you must indicate:

• from - date of preparation of the advance report;
• Accountable person is the individual who provided the advance report.

Let's look further at how to generate an expense report in 1C in different situations.

Reflection of previously issued accountable amounts in the advance report

October 17 Druzhnikov G.P. brought an advance report for previously issued accountable funds in the amount of 30,000 rubles.

If the employee was previously issued funds, they should be indicated on the Advances .

This tab can only be filled in by selecting documents using the Add . Advances to accountable persons may be issued in the following documents:

In our example, Druzhnikov G.P. an advance in the amount of 30,000 rubles was previously issued.

https://youtu.be/9HLr3zf7eD8

If advances have not been previously issued, then this tab is not filled in, and reimbursement of expenses to an employee made from personal funds for the needs of the organization Accounting Expert8 through account 73.03 “Settlements for other operations.”

How to prepare an advance report when purchasing materials and inventory items

Let's look at how to conduct an advance report in 1C 8.3 for the purchase of materials and goods using the example of the purchase of stationery by an accountable person.

On October 17, Druzhnikov G.P. provided a report to which he attached:

• check with allocated VAT for the purchase of stationery from Kontur LLC: A4 paper - 5 points at a price of 236 rubles. (including VAT 18%);

If the accountable person provided primary documents for the purchase of materials, goods or other inventories (MPI), then their list is indicated on the Goods .

For inventories for which the employee reported, there is no need to create additional documents Receipt (act, invoice) ! The posting of materials and goods to the warehouse purchased by the accountable person is carried out using the document Advance report .

On the Products , fill in the name, number of inventories and the amount for which they were purchased, as well as information about the submitted VAT, the supplier and the document on the basis of which VAT can be deducted.

If the accountant has attached an invoice issued to the organization the Advance report SF .

When posting the Advance Report document Invoice document will be automatically created for the amount of VAT entered in the VAT , which can be accepted for deduction.

If only a primary document is attached (for example, a cash register receipt) in which VAT is highlighted, then the SF is not checked, while the VAT highlighted in the primary document is indicated in the VAT .

As a result of posting the Advance Report document , such VAT will be written off as expenses that are not taken into account when taxing profits.

If the accountant has paid the supplier for the goods, and there has been no delivery, the goods have not arrived at the warehouse, and there is only a receipt for payment, then it is necessary:

See also Receipt of materials in 1C 8.3: step-by-step instructions

Daily and travel expenses in the advance report

Let's look at how to reflect daily allowances and business trip expenses in the advance report using the following example.

On October 7, July Druzhnikov G.P. was sent on a business trip to Sochi for 6 days.

Daily allowances in the Organization in accordance with the Regulations on Business Travel are paid at the rate of 700 rubles/day, in total - 4,200 rubles.

On October 17, the employee provided a report to which he attached:

• railway ticket (Moscow-Sochi) in the amount of 4,000 rubles. (including VAT 18% - 120 rubles);
• railway ticket (Sochi-Moscow) in the amount of 5,000 rubles. (including VAT 18% - 130 rubles);
• receipt and SF for hotel accommodation in the amount of 9,440 rubles. (including VAT 18%).

Travel expenses (including daily allowances issued to an employee) are indicated on the Other .

Daily excess allowances are subject to personal income tax (clause 3 of article 217 of the Tax Code of the Russian Federation, clause 2 of article 422 of the Tax Code of the Russian Federation).

The following standards have been established for 2020:

• business trip within the Russian Federation - 700 rubles. in a day;
• business trip outside the Russian Federation - 2,500 rubles. in a day.

On the Other tab, the data of the primary document is entered (this can be external documents such as checks, tickets, acts, invoices, or internal ones, such as an Order). The name of the costs and their amount, as well as information about the submitted VAT, the supplier and the document on the basis of which VAT can be deducted.

If the accountant has attached an invoice issued to the organization the Advance report SF .

If, instead of the SF, documents are attached that correspond to the characteristics of the strict reporting form (SRF), for example, tickets, then you must additionally check the SCR .

When posting the Advance Report , an Invoice document will be automatically created for the amount of VAT entered in the VAT , which can be deducted.

In our example, all VAT presented can be deducted.

See also Registration of a business trip in 1C 8.3 Accounting step by step

Services and other costs in the expense report in 1C 8.3 using the example of postage costs

Let's look at how to fill out an advance report in 1C for the purchase of postal services using the following example.

On October 17, the employee provided a report to which he attached:

• KKM check for payment of postage in the amount of 354 rubles (including VAT 18%);

All expenses of an accountable person that do not have a material form are taken into account on the Other .

On the Other tab, you enter the data of the primary document, the name of the costs and their amount, as well as data about the submitted VAT, the supplier and the document on the basis of which VAT can be deducted. Here it is also necessary to show the postage stamps that were used and reflected in accounting as monetary documents.

If the accountant has attached an invoice issued to the organization the Advance report SF .

If, instead of the SF, documents are attached that correspond to the characteristics of the strict reporting form (SRF), for example, tickets, then you must additionally check the SCR .

When posting the Advance Report Invoice document will be automatically created for the amount of VAT indicated in the VAT . This amount of VAT can be deducted.

If only a primary document is attached (for example, a cash register receipt) in which VAT is highlighted, then the SF is not checked, while the VAT highlighted in the primary document is entered in the VAT . As a result of posting the Advance Report , such VAT will be written off as expenses that are not taken into account when taxing profits.

Payment to the counterparty in the advance report

Let's look at how to fill out an advance report in 1C for payment to a counterparty using the following example.

On October 15, the employee provided a report to which he attached:

• bank order for Internet payment in the amount of 1,534 rubles.

An employee's advance report for the transfer of an advance or payment to a counterparty is prepared on the Payment .

On the Payment tab, enter the counterparty and the amount paid by the accountable.

Formation of the Advance report form in 1C

The amount of the advance payment and the total amount for which the employee reported are displayed in the footer of the document:

• Advances received —advance amount received from the Advances ;
• Spent - the spent amount of accountable funds from the Products , Payment , Other ;
• Balance - the difference between the amounts of the Advances received and Spent . The result can be in the form of: a negative amount - i.e. overspending if the amount is displayed with a minus sign;
• positive amount - i.e. the balance of funds with the accountant, which must be returned, for example, to the cashier. More details Return of unused accountable funds.

The purpose of the advance and the number of documents confirming the expenses of the accountant are also reflected in the footer of the document.

After employee Druzhnikov G.P. provided all the primary documents, from 1C you can print the Advance report form using the Print button - Advance report (AO-1). PDF

When purchasing materials, you can print the Receipt Order in form M-4 by clicking the Print button - Receipt Order (M-4) of the Advance Report. PDF

Test yourself! Take the test:

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How to avoid mistakes when preparing an expense report in 1C 8.2 (8.3), see the following video:

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https://youtu.be/3jg21SZJ8g8

What about BSO?

BSO is a document that a legal entity or businessman can issue to an individual instead of a cash register check for non-cash or cash payment for services.

The use of BSO is regulated by the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash registers (approved by Decree of the Government of the Russian Federation dated May 6, 2008 No. 359).

As a general rule, taxpayers issue BSO only when paying for services from the list of OKUN (OK 002-93, approved by Decree of the State Standard of the Russian Federation dated June 28, 1993 No. 163) and equivalent to them. BSO cannot be issued to a legal entity when purchasing goods. But BSO can be issued to entrepreneurs, since they are equated to individuals (paragraph 4, clause 4 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 31, 2003 No. 16).

For the form to be considered valid, it must include the following required details:

• name, 6-digit number and series;
• name of the company or full name of the individual entrepreneur;
• TIN and location of the enterprise;
• type and cost of service;
• payment amount;
• date of operation and document generation;
• position, full name and personal signature of the person responsible for documenting the operation;
• Stamp of the company.

If the BSO was produced in a printing house, then information about it is indicated on the form. What other requirements apply to BSO - read the article “What applies to strict reporting forms (requirements)”.

However, there are a number of BSOs, the registration of which has separate requirements approved by special regulatory legal acts. Such forms include cinema tickets, season tickets, tour packages, etc. Can an electronic ticket be considered a BSO?

Introductory information about the expense report

The deadline for submitting the advance report is no later than 3 business days from the date of expiration of the period for which the money was issued (clause 6.3 of Directive N 3210-U).

Documents confirming expenses - cash receipts, invoices, receipts, etc. – are attached to the advance report.

What changes in 2020 regarding the list of attached documents? Let's explain further.

The nuances of using electronic tickets as BSO

Electronic ticket (ET) is a document confirming the contract for the carriage of passengers and baggage. It is created in the automated system (AIS) of the carrier company and contains digital information about the passenger himself, the flight, points of departure and arrival, luggage, and fare.

The form and procedure for using electronic information for air travel are regulated by Order No. 134 of the Ministry of Transport of the Russian Federation dated November 08, 2006. According to clause 2 of this order, an extract from the AIS for flight registration is part of the electronic air ticket and refers to strict reporting documents.

The list of mandatory details of an electronic air ticket includes information, including the cost of the flight, the form of payment and the cost of the tariff for air transportation services (subclause 2, clause 1 of the appendix to the order of the Ministry of Transport of the Russian Federation dated November 8, 2006 No. 134). If all this data is recorded, then the Ministry of Finance of the Russian Federation allows the use of such an electronic book as a BSO (letter of the Ministry of Finance of the Russian Federation dated September 26, 2012 No. 03-07-11/398).

Train tickets meals according to advance report

Example of standard accounting entries Employee P. received a work assignment, the implementation of which required a business trip.

Attention To cover expenses, funds were issued against the report in the amount of 5,000 rubles.

At the end of the business trip, the employee provided a report on expenses, the total amount of which was 6,200 rubles, including VAT in the amount of the cost of train tickets of 320 rubles.

The following entries are made in the company's accounting: Operation Debit Credit Amount (in rubles) Funds were issued for the report 71 50 5 000 When the report was approved, the amount was included in expenses 26 (44) 71 5 880 VAT allocated in tickets was taken into account 19 71 320 VAT on tickets accepted for deduction 68 19 320 The amount of overexpenditure according to the report was issued 71 50 1 200 Accounting for documents and expenses on them is carried out on the basis of advance reports.

Firstly, expenses

Accounting for electronic tickets

You should write off expenses for the purchase of electronic equipment if you have the following documents:

• printed electronic book;
• boarding pass or control coupon (letter of the Ministry of Finance dated August 25, 2014 No. 03-03-07/42279).

In this case, you should check that these documents contain all the information indicating that this particular company employee was sent on a business trip - full name, flight and seat number, ticket price, travel date and other information (letter Ministry of Finance of the Russian Federation dated November 9, 2011 No. 03-03-07/50).

If the company has documents confirming that an employee was sent on a business trip and his stay there (manager’s order, checks and invoices from hotels), then to confirm expenses it is still necessary to have both a printout of the electronic book and a boarding pass / control coupon (letter from the Ministry of Finance of the Russian Federation dated 01.09 .2016 No. 03-03-07/50992).

EB are taken into account on the account. 50 subaccount “Cash documents” (order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n).

If the tickets are purchased by the company itself, the transactions are as follows:

• Dt 60, 76 Kt 51 - purchase of electrical equipment has been paid for;
• Dt 50-3 Kt 60, 76 - electronic document has been capitalized;
• Dt 71 Kt 50-3 - ES issued to the employee.

If the employee himself buys the electronic security, then the company makes similar entries as with the usual issuance of money for reporting:

• Dt 71 Kt 50 - accountable amounts were issued to the employee.

The company will write off the cost of the ticket after approving the advance report of the posted employee:

• Dt 20, 26, 26, 44 Kt 71 - expenses for travel on a business trip are written off.

If the VAT amount is highlighted in the route/receipt, control coupon, receipt of an electronic multi-purpose document as a separate line, then the tax can be deducted (letter of the Ministry of Finance of the Russian Federation dated January 10, 2013 No. 03-07-11/01):

• Dt 19 Kt 71 - VAT is allocated in the cost of electrical equipment;
• Dt 68 Kt 19 - VAT is accepted for deduction.

Otherwise, the entire cost of the ticket is included as an expense when calculating income tax.

If for some reason the trip cannot take place and the company hands over the electronic book, then the following entries are made in the accounting:

• Dt 50-3 Kt 71 - the accountant returned the unused ticket to the accounting department;
• Dt 60, 76 Kt 50-3 - ticket returned to the carrier;
• Dt 51 Kt 60, 76 - the cost of the canceled trip was partially refunded to the company;
• Dt 91 Kt 60, 76 - the amount of the commission for canceling the ticket reservation is taken into account in the expenses.

ATTENTION: Since travel tickets can be used more than once, you should keep a record of them. The company can develop the form independently, taking into account the provisions of Part 2 of Art. 9 of the law of December 6, 2011 No. 402-FZ. Employees who use travel tickets at work must be listed in a separate order. Such an employee will receive a ticket against signature and return it upon return from a trip or the expiration of the travel card. The person responsible for the safety of travel cards is the cashier.

Accounting for train tickets in accounting

received an official assignment, the implementation of which required a business trip.

To cover expenses, funds were issued against a report in the amount of 5,000 rubles. At the end of the business trip, the employee provided a report on expenses, the total amount of which was 6,200 rubles, including VAT in the amount of the cost of train tickets of 320 rubles. The following entries are made in the company's accounting: OperationDebitCreditAmount (in rubles) Funds were issued against the report 71505 000 When the report was approved, the amount was included in expenses 26 (44) 715 880 VAT allocated on tickets was taken into account 1971320 VAT on tickets was accepted for deduction 6819320 The amount of overexpenditure on the report was issued 71501 200 Accounting documents and expenses for them are carried out based on advance reports.

The document is subject to verification by an accounting employee, approved by the manager and submitted to the cash desk for settlements. In organizations, orders set reporting deadlines.

Results

The electronic document includes:

• route/receipt - for air transportation;
• control coupon - for rail transportation;
• receipt of an electronic multi-purpose document - when using travel tickets.

The listed documents refer to strict reporting forms. Therefore, an electronic ticket can be considered a BSO if the above documents are printed on paper.

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Comparison of issuing tickets of documentary and non-documentary forms

When using railway tickets of different types, they have distinctive features that are taken into account when using them in document flow.

There is no direct indication of the list of forms for electronic tickets in the Tax Code of the Russian Federation; it is necessary to rely on the explanations on document flow provided by Russian Railways.

Electronic train ticket accounting online

The Ministry of Finance recalled that other costs associated with the creation and implementation include, among other things, expenses for business trips, in particular, for the employee’s travel to and from the place of business trip. On the acceptance for VAT deduction of an electric air ticket issued in a foreign language, if VAT is not allocated on the electric air ticket, the entire amount can be accepted as expenses by the Ministry of Finance in a letter dated 10. What date of electric train tickets is taken into account when recording in the purchase book? date of recognition of expenses for business trip is the day of approval of the advance report. For railway transportation, the amount is set based on the price of a ticket in a general carriage, or a reserved seat if it is not available on the route.

When paying for travel expenses in cash, serious reporting forms are the basis for deducting VAT. electric tickets can be considered primary, since they contain all the necessary details. The itinerary receipt always states the fare price, and the boarding pass will be proof that the employee actually used the ticket. The amount of tax in them should be highlighted in a separate line.

Accounting for value added tax

Companies that practice the purchase of electronic analogues, in accordance with Article 171 of the Tax Code (TC), have the right to deduct the amount of VAT included in the payment when traveling on a business trip.

To apply VAT deduction, you must:

• have on hand the control coupon in the original with the allocated tax amount;
• make an appropriate entry in the purchase book;
• enter data during the approval period for expenses.

The difficulty is that in the electronic digital version the VAT value is often not indicated on a separate line. At the railway ticket office you can request a cash register or cash register receipt with the allocated tax amount.

It is more difficult to obtain a deduction without a dedicated VAT line, but it is also possible. In parallel with the approval of the advance report, the ticket is registered in the purchase book. In practice, the dates of purchase and advance report often refer to different tax periods. This is not an obstacle, but only postpones the deadline. For example, if a business trip began in May and ended in August, VAT is deductible from the third quarter - according to the date of the advance report.

Electronic tickets – buhsoft forums

What to do if the accounting departments (some) require a receipt for the purchase of an air ticket, and the ticket was purchased on a website. As proof of payment, as far as I understand, companies send a document such as damage to purchase or a receipt for payment of an electric document, which indicates the amount, flight, method of payment, etc. electric ticket for a Russian Railways train for an advance report. I ordered a train ticket through the Russian Railways website.

And when purchasing air tickets with the introduction of modern technologies, it is virtually impossible to avoid disputes with tax authorities. N o pt 2 of the order of the Ministry of Transport of the Russian Federation dated 31. What is an electric ticket, what documents are needed for it.

aspects of using electric tickets as BSO.

By Decree of the State Statistics Committee of the Russian Federation dated No. 55, the price of tickets in the advance report is indicated only if electric tickets are after. The price of such a ticket can be taken into account if its contents are translated into Russian (regulations on accounting and financial reporting in the Russian Federation). The Flight Design AIS is part of the electric air ticket and is a serious reporting document. The newest report form does not have either section i or section ii. No. 1 on documentary evidence of expenses associated with the purchase of an air ticket. What documents are needed to confirm the costs of purchasing an electric air ticket?

How to use an electronic ticket for a Russian Railways train? What is good about an e-ticket?

After you have entered your data, you should click on the “Add” button opposite the heading “Passenger 2” and enter the child’s data. For example, if you logged in through the Google Chrome browser, then try logging into Russian Railways through Mozilla or Internet Explorer. To remove the window (Fig. 11), click on the red button that says “I understand the terms, close the message.” If the payment was successful, this window will open in front of you, in which you need to click the COMPLETE PAYMENT button. They are quite easy to use; the main thing is to enter all the data correctly and take the time to check it.

The entry was published by admin in the Pyrogenate category and tagged Docdoc.

Notes of legal actions.

At the same time, during an air flight, you only have a boarding pass in your hands, and when traveling by train, you have nothing. What to do, what needs to be presented to the organization’s accounting department in such cases.

Attached to this letter is the ITINERARY RECEIPT for your electronic ticket.

The itinerary receipt confirms payment of the ticket price in full, as well as

Your right to air travel and baggage transportation on the specified S7 flight.

To speed up the control and check-in procedure for your flight, we recommend that you

print out the itinerary receipt and take it with you to the airport.

If you have completed electronic registration for the train, then

boarding the carriage is carried out upon presentation to the conductor of the carriage of a document certifying the identity of the passenger specified in the order for the purchase of a ticket, and a boarding pass, which

You can print it on a printer or copy it to your mobile phone or tablet.

is allowed, then in the “My orders” section in the line of a specific order (must be set

sorting the list “by orders”) the “Update ticket status” link will appear after clicking

which will show the order status: “electronic registration completed” or “paid”

(if electronic registration is not completed).

We recommend reading: Help instead of a military ID 2020, what are the restrictions?

Also see status

You can order/ticket using the links “Order Form” and “Ticket Form” in the same order line.

Paragraph 2 of Order of the Ministry of Transport of the Russian Federation dated August 31, 2011 N 228 “On establishing the form of an electronic travel document (ticket) for railway transport” (hereinafter referred to as Order N 228) establishes that the control coupon of an electronic travel document (ticket) (extract from the automated system management of passenger transportation on railway transport) is a document of strict accountability and is used for organizations and individual entrepreneurs to carry out cash payments and (or) payments using payment cards without the use of cash register equipment.

Whether it is correct or not, I cannot say, because in our country, although there are unified regulations for working with taxpayers, a unified approach to on-site inspections, and so on, in practice it turns out that the Federal Tax Service in various cities and regions of the Russian Federation interprets federal laws and letters in their own way , it is difficult to guess how one or another inspector will react to the package of documents confirming the employee’s travel.

Russian Railways boarding pass

The new form of electronic ticket has caused controversial talk in a number of media outlets, distorting the conditions for its use. In this regard, JSC Russian Railways and JSC FPK provided additional clarifications regarding this issue.

Unhindered access to boarding is ensured by a document marked “boarding pass”.

How to read your boarding pass

Return to Advance report 2017

The employee was on a business trip and brought an electronic ticket to confirm travel expenses. The ticket amount was 7,662.50 (including VAT 737.71 rubles).

From January 1, 2020, the cost of travel on trains and the cost of services for the provision of bedding for use are subject to VAT at different rates (10 and 18 percent).

In the electronic ticket, VAT is indicated as a total amount; there is no breakdown of the rates. How to allocate VAT on a train ticket and how to prepare an advance report?

According to paragraph 7 of Article 171 of the Tax Code of the Russian Federation, VAT amounts paid on business trip expenses are subject to deductions (in particular, on travel to and from the business trip, including the cost of using bedding on trains).

From January 1, 2020, the cost of travel on trains and the cost of services for the provision of bedding for use are subject to VAT at different rates: 10 and 18 percent, respectively (Federal Law No. 386-FZ).

However, on tickets, VAT may be indicated as a total amount without division into rates.

The Ministry of Finance of Russia explained how to accept VAT for deduction in this case in letter No. 03-07-11/11033. The financial department indicated that when purchasing train tickets for the travel of organization employees to the place of business trip and back, the amount of VAT allocated as a separate line in the train ticket is accepted for deduction.

Thus, when purchasing a railway ticket in which VAT is indicated as a total amount without division by rates, the deduction is applied in the general manner.

In letter No. ISH-2141/CBS, JSC Russian Railways informed where, if necessary, organizations can turn to obtain data on the cost of services and the amount of VAT in terms of the rates indicated on the train ticket.

Type of electronic train ticket

To do this, you need to add a new line in the Advance Report document and fill it out as follows:

• in the Document (expense) field, enter information about the train ticket;

• in the Nomenclature field, select the item corresponding to the expense in the Nomenclature directory (Travel Expenses);

• specify any VAT rate or leave the default one proposed by the program (the VAT rate does not appear in the purchase book);

• in the Amount, VAT and Total fields, indicate the amounts according to the document submitted by the accountable person. When creating a purchase book, amounts from the VAT and total fields fall into columns 15 and 16 of the purchase book;

• in the Supplier field, select a counterparty from the Counterparties directory;

• in the SF field, set the flag for ticket registration (strict reporting form);

• set the flag in the BSO field, and the ticket details are transferred to the received Invoice document, which is automatically created based on the advance report. When creating a purchase book, data from the Invoice Details fields falls into column 3 of the purchase book Number and date of the seller's invoice;

• fill in the fields Cost account, Division, Subconto, Cost account NU, Subconto NU and VAT account.

Russian Railways (RZD) have finally introduced the ability to save on your computer the file of an electronic ticket purchased on their website. Registration.

To buy an electronic ticket on the Russian Railways website, you first need to register. Therefore, I decided to try to buy an electronic train ticket on the official website of Russian Railways.

In my opinion, you couldn’t find a more reliable seller (I didn’t even consider other platforms for selling train tickets).

Lately I have been buying tickets only on the Russian Railways website. So far everything has been without problems. More complete and detailed information on this issue can be obtained on the Russian Railways website in the Rules for purchasing electronic tickets section.

If you have already bought a ticket for yourself, but there is no ticket for your child, then it is better to contact Russian Railways directly. Contacts of Russian Railways are given in the same article, there is a subtitle “Where to contact”.

A PDF file icon is now available next to each ticket purchased on the Russian Railways website in the user’s personal account. The easiest way to get money for returning an electronic ticket is to return it on the Russian Railways website. Then the money will be automatically returned to the bank card used to pay for the ticket.

I paid for my ticket with a bank card with a CCV code. You can find out more about other methods of paying for a ticket on the Russian Railways website in the section Rules for issuing electronic tickets. By the way, if purchasing online is not the most suitable option for some reason, then you can purchase a ticket at self-service terminals, which are usually located in the railway station building.

There is currently no such service on the Russian Railways website. Depending on the bank, you may only receive an SMS to confirm payment for tickets. For the absurdity to be complete, Russian Railways tickets must be sold through Russian Post and paid for through Sberbank. To print an electronic ticket, you need to go to your personal account on the Russian Railways website in “My Orders”.

Electronic registration on the Russian Railways website gives you the right not to print out a ticket on a special form at the ticket office or self-service terminal. In this case, you can register electronically and not have to print your ticket at the terminal or at the railway station ticket office. Having finished working with the Russian Railways website to purchase a ticket, in the upper right corner next to your last name (number 1 in Fig.

3) click on the “Exit” button.

Using this printout of an electronic ticket from the Russian Railways website, the conductor will let you into the train carriage if there is electronic registration for this train. Attention: a ticket with electronic registration 1 hour before the train’s departure from the initial departure station cannot be returned on the Russian Railways website! Choice of carriage and seat.

Next, a window opens showing all the train cars, seat availability and ticket prices. Accordingly, the first train departure station was more than 4 hours away from Voronezh. In this case, a trip to the railway ticket office cannot be avoided. For example, I buy a ticket for the Voronezh-Moscow train and board the train in Voronezh.

On the Russian Railways website we paid for a ticket there and a return ticket.

https://youtu.be/uXYD4Xvqiyc

If another browser does not help you access your Russian Railways page and you have any doubts about tickets, you can contact Russian Railways directly. The coordinates of Russian Railways are given at the end of the article.

The method we want to offer you on how to save an electronic Russian Railways ticket on your phone may not be the most correct, but it works in any situation. In addition, of course, navigation around the site is much easier, and perhaps you are a little closer to learning how to save an electronic Russian Railways ticket to your phone.

Naturally, Russian Railways remained in the distant Soviet past and did not get rid of huge queues. If electronic registration is possible for your train, you can complete it in the next window. This is despite the fact that everything must be done 8 hours before the train departs in order to get a full refund.

As it turns out, buying a train ticket is not at all difficult and is accessible to anyone with Internet access. In essence, this meant one thing: in order to leave Yekaterinburg on an earlier train, you need to buy 5 tickets on a new one. If you need to return a ticket, you can also do this on the website. Verified.

If this point is beyond doubt, then you can proceed to payment. You enter Ekaterinburg-Omsk, it gives you the results Ekaterinburg-Omsk without any other data. I go to the Internet and look for where this train is coming from.

We go to the station: we decided to change tickets to Omsk in order to leave immediately after the concert, and not the next day. And, of course, return the money for the ticket of the person who did not come.

You bought a ticket, but then changed your mind about going, you need to return the ticket and get your money back. If you are traveling with a child, you must buy tickets at the same time. Pzz. OK.

The person writes a power of attorney, it is picked up by the second guest from Omsk and taken by train to Yekaterinburg for 14 hours. So it would have to be sent by Russian Post.

To be honest, today I tried to save the ticket on my phone and it didn’t work. I bought a ticket for my husband, but I made a mistake with the time. Wait 180 days (up to 6 months) for a resolution to your claim and hope for a refund to your bank card.

Here, as in many countries abroad, everything is fine until force majeure happens (for example, the return of tickets). Since we are talking about children, I myself witnessed that some passengers with children are not allowed on the train if they have a photocopy of their Birth Certificate.

Circumstances were such that one of the musicians fell ill and could not take part in the concert. This trio will make sure that everyone pays, but does not go anywhere.

This means that each time you enter the Russian Railways website you will need to log in, so it is better to save your login and password, for example, write it down in a notebook. On the next page you need to check all the data and confirm that you agree by checking the box below. Then you can click the CONTINUE button and proceed to payment.

How to take into account an electronic ticket in an advance report

Payment for goods and services via the Internet is increasingly becoming part of our daily lives. Nowadays, no one can be surprised by online orders of pizza or sushi at home, cheap “overseas” goods, payment by card for telephone and utilities, etc. Electronic tickets have not been left out either.

Now you don’t have to go across the whole city to the train station and stand in stuffy lines for hours. Just 5-10 minutes of time, Internet, bank card - and a plane or train ticket is in your pocket. Or rather, by email. Organizations are also happy to take advantage of innovations by paying for tickets directly from their bank account.

However, despite the simplicity of such purchases, there are several rules that an accountant should remember when entering an electronic ticket into an employee’s expense report, making accounting entries and deducting VAT. What is an electronic ticket, what documents are needed to recognize expenses and how to correctly draw up an advance report, we will discuss in this article.

The content of the article:

2. In what case does an electronic ticket confirm expenses?

4. Is it possible to take into account electronic tickets in a foreign language?

5. VAT on air tickets and in the advance report

6. Electronic ticket in the advance report

7. Accounting for electronic tickets with an example

8. Accounting for tickets when purchased by an employee

So, let's go in order. If you don't have time to read a long article, watch the short video below, from which you will learn all the most important things about the topic of the article.

(if the video is not clear, there is a gear at the bottom of the video, click it and select 720p Quality)

We will discuss the topic of electronic tickets in more detail than in the video later in the article.

What are e-tickets

First of all, let’s figure out what is hidden under the concept of “electronic ticket”. A ticket is a document certifying the conclusion of a contract of carriage (clause 2 of Article 786 of the Civil Code). The form of the ticket is approved in the manner prescribed by transport charters and codes. An electronic ticket exists in electronic digital form.

Forms of electronic travel documents have been approved:

1. For railway transport: order of the Ministry of Transport of Russia dated August 21, 2012. No. 322
2. For aviation: order of the Ministry of Transport of Russia dated November 8, 2006. No. 134

When purchasing an electronic ticket, both railway and air tickets, the automated information system generates a statement, which is issued to the passenger or transmitted electronically via the Internet to e-mail if the payment was made via the Internet:

• — for aviation, this statement is called an itinerary/receipt ;
• — for railway transport — control coupon .

The itinerary receipt and control coupon contain complete information about the transportation. Including information about the route, fare and total cost of transportation, similar to a paper ticket. You can see what the route/receipt looks like in the figure below.

And this is what a control coupon for rail transportation looks like.

It is the control coupon and route/receipt that is commonly called an “electronic ticket.” In essence, the control coupon and route/receipt is an extract from the automated control system for passenger transportation in railway transport and aviation. In fact, this is only part of the ticket.

The itinerary/receipt and control coupon are documents of strict accountability:

• clause 2 of Order of the Ministry of Transport of Russia No. 134 of November 8, 2006
• clause 2 of Order of the Ministry of Transport of Russia N 322 of August 21, 2012

In what case does an electronic ticket confirm expenses?

So, you have an electronic ticket. Now you need to decide whether travel expenses can be recognized on this basis. Firstly, expenses for an employee’s travel on official business for the purpose of calculating income tax are taken into account as part of travel expenses - paragraph 12, paragraph 1, Article 264 of the Tax Code, and they are classified as other expenses associated with production and sales. Secondly, we should not forget that the requirement of paragraph 1 of Article 252 of the Tax Code on economic justification and documentary evidence has not been canceled.

The purchase of a ticket for railway or air transport only indicates the fact of the conclusion of an agreement between the carrier and the passenger. But an agreement is only an intention; in itself it does not confirm the fact that a business transaction actually occurred. Therefore, it is no wonder that the accountant has a question: what documents must be available to confirm travel expenses?

For accounting, expenses are confirmed by primary documents, which are drawn up in accordance with the requirements of Article 9 of Law No. 402-FZ “On Accounting”. The Tax Code does not contain a list of mandatory documents that can be used to confirm travel expenses.

Based on the latest clarifications from officials, we can conclude that in order to recognize travel expenses when purchasing electronic tickets, it is necessary:

1. For air transportation:

• itinerary/receipt (printout of an electronic document on paper) indicating the cost of the flight - will confirm the costs of purchasing a ticket;
• boarding pass , which is issued upon check-in for a flight, will confirm the flight on the route indicated on the ticket.

Explanations on this issue are provided in letters from the Ministry of Finance:

from 04/06/2015 No. 03-03-06/19229

from 01/29/2014 No. 03-03-07/3271

from 01/14/2014 No. 03-03-10/438 (sent to the tax authorities for guidance by letter of the Federal Tax Service dated February 5, 2014 N GD-4-3/1897)

2. For rail transportation:

Letter from the Ministry of Finance dated August 25, 2014. No. 03-03-07/42273

What to do if your ticket is lost

It happens that due to carelessness or simply by accident, an employee has lost documents. It’s easier with a route/receipt or a control coupon - you can simply print them out again from the file received by email after the purchase. What to do with your boarding pass?

In any case, you do not have the right to compensate the employee if he has the itinerary/receipt or control coupon; you are not entitled to travel expenses. But you won’t be able to do without additional documents if you want to take expenses into account when taxing.

We recommend reading: What happens if you find your phone and don’t return it?

In this case, you should contact the carrier or its representative and obtain a certificate containing the information necessary to confirm the flight (letter of the Ministry of Finance of Russia dated May 18, 2015 No. 03-03-06/2/28296). Otherwise, it will not be possible to take into account expenses.

If you do not have a boarding pass or certificate, then do not include the cost of the flight in your expenses. Also, during the inspection, auditors may add additional insurance premiums to the cost of the ticket. However, additional assessment of contributions can be challenged in court: resolution of the Federal Antimonopoly Service of the Ural District dated June 17, 2014. No. Ф09-3145/14.

As for personal income tax, officials believe that if you lose your boarding pass, the route/receipt is enough not to withhold personal income tax (Letter of the Ministry of Finance dated 03/21/2011 No. 03-04-06/6-49, dated 03/06/2012 No. 03-04 -06/3-57). Why this conclusion of officials does not work for income tax remains a mystery...

In order for employees to be more attentive to the safety of their boarding pass, in the internal local act dedicated to business trips, state that providing them for the advance report is mandatory.

If an employee bought train tickets through the terminal, lost the control coupon, but has a boarding pass in his hands, which contains information about the trip and its cost, then such expenses can be taken into account (Letter of the Ministry of Finance dated April 14, 2014 No. 03-03-07/16777 )

These are all the documents that will be required to confirm travel expenses. It is not necessary to require a cash receipt or bank statement from the employee. The Ministry of Finance stopped insisting on their availability since the end of 2013.

Is it possible to take into account electronic tickets in a foreign language?

Electronic tickets can also be issued in a foreign language. According to clause 9 of the Regulations on accounting and financial reporting in the Russian Federation (Order of the Ministry of Finance dated July 29, 1998 No. 34n), such primary documents must have a line-by-line translation into Russian . Does this mean that in this case it is possible to take into account electronic tickets only if absolutely everything is transferred? Not at all.

Let's see what needs to be translated:

1. Details that are necessary to recognize income tax expenses, i.e. mandatory details of primary accounting documents under Article 9 of Law No. 402-FZ “On Accounting”.
2. Details necessary for applying a VAT deduction, in accordance with clause 2 of Article 169 of the Tax Code (seller, buyer, name of goods (work, services), their cost, tax rate and tax amount).

Everything else (for example, baggage transportation rules, conditions for applying the tariff) does not need to be translated: letters from the Ministry of Finance dated December 9, 2015. No. 03-07-14/71801, dated 04/10/2013 No. 03-07-11/11867, dated 10/01/2013. No. 03-07-15/40623, dated 04/10/2013 No. 03-07/11/11867, dated 09.14.2009 No. 03-03-05/170.

In addition, in a letter dated December 9, 2015. No. 03-07-14/71801 The Ministry of Finance indicated that not only professional translators, but also employees of the taxpayer can make a translation, if this is part of their job responsibilities. It will not hurt to take into account e-tickets and include their cost in expenses.

Lost ticket: what to do?

If after a business trip there is no digital ticket left, you can reprint it from your email. Unlike a control coupon, a boarding pass cannot be restored. In this case, you can obtain travel confirmation from the carrier.

Article 252 of the Tax Code allows the use of the following documents in tax accounting that indirectly confirm expenses:

• duplicate or copy;
• a certificate from the carrier indicating the passenger’s full name, route, price, date of travel.

An electronic ticket purchased by an organization for an employee’s business trip can be returned at the box office and on the website, but this requires justification. Within six months from the date of departure of the train, it is allowed to submit an application in the form of a claim for a refund. The amount of compensation depends on the reason for canceling the trip and the statute of limitations. The money is returned by bank transfer to the payer's account.

At first glance, the advent of electronic travel documents has somewhat complicated the reporting process. In fact, the procedures for confirming business trip expenses and registering VAT deductions are transparent and, after minimal practice, do not cause any difficulties for accountants.