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Any employee of the organization, when sent on a business trip, must collect certain documents for reporting. Reporting documents for business travelers must be drawn up clearly according to the rules so that they can be accepted. This article will help you understand this issue.

Accountability is needed in any business that involves work. Especially if you are planning a business trip.

Reporting documents for business travelers are the first thing an employee who is sent on a business trip must worry about. But in order to accurately understand this issue, you should clearly understand what a business trip is. So, it means a trip of an employee on the orders of his employer. It is drawn up by order and has a clearly specified deadline. The purpose of such a trip is to fulfill a certain job assignment by the responsible employee. In addition, a business trip does not imply a reduction, increase in wages or the loss of a job. The reporting documents include papers that relate to a business trip (its various aspects).

Since this entire enterprise involves certain costs for the needs of the employee, in order for them to be compensated, appropriate supporting documentation is required. These documents, confirming the expenses of the seconded worker, are collected by him throughout the trip. The time and date of departure of the employee is considered to be the start of the working trip. For example, it can be the departure time of a train or bus. The end is considered the time and date of arrival of the employee.

Reimbursement of expenses made by a seconded person is regulated by the labor legislation of the Russian Federation. The reimbursement includes the following expenses:

  • to pay for travel in vehicles;
  • rental housing;
  • any additional expenses that may arise in connection with living outside of their place of permanent residence. Such expenses may be called per diems or field allowances;
  • all expenses that were made by the employee with the permission of their employer.

The fulfillment of the conditions of compensation, according to the labor code, is carried out only upon the provision of certain reporting documentation. Moreover, their sample must be fully observed. What reporting documents are needed confirming the existence of expenses, you can find out from an employee of the accounting department or from your direct employer.

It should be remembered that all the conditions of a working trip (who can travel, duration and other subtleties) must be stipulated by a collective agreement, other separate agreements, as well as some local regulations.

Now let's figure out which documents are considered travel documents. These documents include the documentation according to which the employee is sent on a business trip. These include:

In addition, this list may include a business trip report, which is drawn up by an employee of the company after his return from a trip. This includes the service assignment, which is drawn up by the head of the unit.

It should be noted that since the end of 2014 (December 29), the government canceled the previously relevant requirement for issuing a travel certificate, as well as a service assignment. Now they are optional and can be customized. At the same time, the advance report remained a mandatory document. Before filling out, you need to carefully study the sample, because it must be drawn up in a strictly established manner. All documentation should be attached to the report confirming the fact that the employee has paid specific costs.

If the expense report was prepared incorrectly or improperly, then the reimbursement of costs on it will not be possible. Also, this report cannot be taken into account when preparing tax documents and include it in the tax base.

Internal travel documents include a service assignment, order, and travel report. Therefore, they are considered optional for recognizing human-made travel expenses.

Therefore, when making a business trip, the employee must have the following reporting documents taken from the place of work:

  • service assignment. It should contain information about the employee. Full name, position and other data, as well as the place of the business trip, its terms, reasons. The name of the company that covers all costs should also be noted here;
  • business trip certificate. This is where information about the beginning and end of the trip is entered. The identification must be certified by the seal of the organization. On its basis, the payment of daily expenses is carried out. It is not issued if it is necessary to travel abroad or when returning from a business trip on the same day.

Upon his return, the employee prepares and submits an advance report. It is filled in only in a single copy and is given to the accounting department.

In this report, before leaving on a business trip, you should indicate the approximate amounts that went to accommodation and transport. Upon returning from it, the amount given to the employee is compared with the amount of expenses actually incurred by him. In a situation where the amount issued before the trip was not spent in full, the employee returns the balance to the cashier. To do this, you need an expense cash order, on the basis of which the return occurs.

Also, after returning, the employee undertakes to submit not only an advance report, but also a travel certificate. In addition, you need to submit documents confirming the amount of expenses incurred by the employee.

The reporting documentation for a business trip includes:

  • all travel tickets that were purchased for transport;
  • a document authorized to confirm hotel accommodation. The number of days that a person spent in the hotel is indicated here, as well as the amount of payment for accommodation;
  • printout of calls being carried out on business of the organization.

All checks that were paid by the employee for certain services included in the business trip, he must add and, upon return, attach to the expense report. Do not forget that they should have a normal and readable look. Do not crumple them and then iron them. Checks should be free of food stains or rubbed areas. information from which it will be impossible to read. Such checks will not be accepted by the accounting department and you will not receive legal compensation.

Daily expenses are paid according to the travel certificate. The daily allowance is determined based on the local acts of the company. Also, their size can be determined by the collective agreement. At the same time, the maximum and minimum amount of payments is not limited, but is determined independently by the organization itself. So, the volume of daily allowance for a business trip abroad will be about 3 times higher than in the country.

Per diems, which are defined by law as the norm (700 rubles for business trips around the country and 2500 rubles for abroad), are not subject to personal income tax. If the organization sets the amount of payments above the statutory threshold, then they are subject to personal income tax.

If a person during a business trip can return every day to his place of permanent residence, then he is not entitled to per diem.

It must be remembered that all travel reporting documentation must be filled out correctly, since the slightest deviation from the established and unified template may result in the inability of the employee to receive reimbursement of his travel expenses.

If an employee returned from a business trip and did not complete the received work assignment, then the employer has the right to reduce his average wage, not to give the employee daily allowances and other payments. If the failure to complete the task was not due to the employee's poor performance (for example, due to force majeure, from another organization), then the employer does not apply penalties to the employee.

Thus, in order to correctly carry out a service assignment, as well as to receive the compensation due according to the law for related expenses, it is necessary to clearly know which travel reporting documents need to be drawn up. Remember that the correct and accurate filling of the documentation will allow you to easily recover the money spent on the business trip.

Video "Travel documents"

By looking at the entry, you will find out what are the features of paperwork related to a business trip.

Any task assigned to an employee implies the submission of reports on its implementation. And a business trip to another settlement in this case is no exception. Going out of the city with a specific assignment from the management, the employee must make sure that upon his return he has with him accounting documents for travel. This rule is mandatory for all employees of the company.

Required documents for a business trip

The specificity of many organizations (enterprises) provides for constant communication with partners. But many of them are often located outside the given settlement. Therefore, some employees are forced to travel to another city to solve important production issues.

In order to confirm the fulfillment of a specific assignment upon arrival, they must draw up the appropriate accounting documents for business travelers. Only after this will the accounting department be able to pay the employees the expenses incurred during the period of their performance of the service assignment. The list of employees who have the right to go on business trips, as well as the time and other details of the trip, are usually stipulated by certain agreements, various local regulations or a collective agreement. In any case, when going on a trip, the employee must have with him:

  1. Travel certificate. Although it has been officially abolished since 2015, many enterprises still use it the old fashioned way.
  2. The corresponding order of the head.
  3. Service assignment.

These are the main ones for business travelers, without which any trip of an employee will have no basis.

Payment for business trips

The accounting department makes settlements with employees for completed tasks step by step. First, before leaving, the employee is given an advance payment, the amount of which is calculated on the basis of the existing standards. These funds are provided for travel expenses, housing rent, additional living expenses (per diem), and other needs authorized by the tenant. The final settlement is made after the employee returns the completed accounting documents for business travelers. They must contain:

  • an expense report that lists all costs incurred;
  • a memo in the event that an employee had to use his own transport or rent it for work.

Together with the advance report, it is also necessary to submit a travel certificate to the accounting department, which should contain marks of those enterprises that the employee visited while performing the assigned service task. must correspond to what was originally indicated in the order. If, in the event of a production need, it was required to visit companies located in other localities, then this fact should be noted in the business trip report.

Business trip duration

To go on a business trip, the employee is issued two main documents (order and travel certificate), which, in principle, duplicate each other. Both of them contain information about the destination and the timing of the trip.

The first day of a business trip is considered to be the departure of an employee from a permanent place of work. The departure date is indicated on the ticket of the vehicle used (bus, train, plane). Moreover, the countdown of the day is made up to 24 hours. The next day is considered later. This must be taken into account when buying tickets. The last day is determined by the return date, also indicated on the ticket. Until 2015, the calculation was carried out on the basis of the information noted in the travel certificate. But after the Decree of the Russian Federation No. 1595 of December 29, 2014 came into force, in order to confirm the departure, it is enough for the employee to present travel reporting documents in the form of travel tickets. They will serve as proof of the duration of the trip, on the basis of which the accounting department will then pay the employee "per diem" (additional costs associated with accommodation). These funds are provided for the nutrition of a person who is away from home in connection with the performance of official duties on behalf of the management. Perhaps that is why such costs are sometimes called "field allowance", which is calculated based on the norms approved by the Government of Russia.

Rental housing

When going on a business trip, many employees book their hotel rooms in advance. This ensures that they can stay there upon arrival. But sometimes it is not possible to use such a service due to the lack of free places, or the employee chose to resolve this issue on the spot. In this case, he will have to be content with rented housing. This option is also possible.

Upon his return, he will need to indicate this circumstance, drawing up accounting documents for business travelers. For living in an apartment, he will receive compensation, the amount of which is approved by a separate regulation. The total amount will consist of the daily payment multiplied by the number of days spent on a business trip. In some cases, the management of an enterprise rents an apartment in the locality where its employees most often go to solve production issues. This greatly simplifies the housing issue for the employee. He is rightfully located in a rented room, without spending his own funds. Consequently, upon return, the enterprise should not compensate him for anything.

Reimbursement of expenses

Upon returning home, the employee can expect to be reimbursed for the costs incurred during his business trip. Sometimes they are even incommensurate with the actual costs. This can happen if he has not submitted supporting documents to the accounting department or has arbitrarily unjustifiably exceeded the maximum permissible norms. In this case, the employee will have to personally deal with the management. What should be included in the accounting documents for travel? The sample summary expense report is a listing of all financial costs for an employee.

As a rule, the following are subject to reimbursement:

  1. Daily allowance, the amount of which depends on the number of days spent on a business trip. They are confirmed by travel tickets or travel documents. In Russia, uniform permissible rates of payment have been established, in accordance with which an employee is entitled to 700 rubles per day (within the country) and 2500 (when traveling abroad).
  2. Transportation costs are confirmed by the originals of tickets purchased at the box office.
  3. Living expenses. Refunds are made on the basis of submitted receipts and invoices.

The employee can get the difference between the advance and the amount actually spent when calculating the salary for the current month.

Hotel accommodation

Leaving on business, an employee, as a rule, resolves various important issues for the enterprise. Many of them cannot be solved in one day. And being in another city, he needs to spend the night somewhere. The easiest option is a hotel. There, any newcomer can find everything he needs to stay.

What are the accounting documents from the hotel for business travelers? Usually this is a receipt (invoice) for payment of accommodation services. It is a 3-D form, which reflects the following information:

  • hotel details;
  • name of the document, number and date of its execution;
  • data about the visitor (full name with indication of the country of residence, passport data, registration address and date of arrival);
  • calculation of the cost of living with allocated VAT;
  • company stamp.

Together with the invoice, you must submit a cashier's receipt to the accounting department, which is issued there, at the hotel, after payment has been made. It will be a confirmation of the costs to be reimbursed. The bill may also include additional services (booking, cafe, laundry, car parking, telephone, airport shuttle and others). But their payment is made only when such are provided for by the collective agreement of the given enterprise, or with the personal permission of the management.

A business trip is departure to a place remote from the main base of work. An employee is sent on a business trip by order of the director of the organization.

When does the need arise

Correctly executed documentation is extremely important for any business trip; it must comply with the requirements of the legislation of the Russian Federation. If earlier the package of documents of a posted employee included a travel certificate, a job assignment and a work report, then since 2016 the package includes completely different documentation.

So, now a business trip related to the performance of official duties includes:

Thus, in the case when the trip falls into the category of business trips, you need to properly draw up all the necessary documents. This is required to ensure that all expenses incurred by the employee during the trip are substantiated and had appropriate confirmation.

Any organization has the right to establish own rules regarding the documentation required for business trips. The number and forms of the required documents are prescribed in the local act of the organization.

Drawing up an order

The order is actually order of the head about sending any of the employees on a business trip. As a rule, each organization has its own developed and approved form of order, or you can use the unified form T-9 (T-9a, if a business trip for several employees).

The order must state:

  • Full name, position, department of the employee;
  • where the employee goes;
  • travel dates;
  • purpose of the trip.

It is also necessary to indicate basis for order, it can be a job assignment if it is drawn up by the employer. In cases where the service assignment is not used, the basis may be the number of the contract with the counterparty or details of other documents.

If it is necessary to give money to an employee before a business trip, then it is used advance report... The document is filled in one form and submitted to the accounting department.

Completed form - a document that indicates the approximate amount required for an employee's business trip (accommodation, travel). Upon return, the employee must draw up a report and provide all documents confirming the costs.

If the expenses exceeded the amount issued for the report, and the employee has supporting documents for overspending, then he is paid the funds that he spent from his personal funds.

If less spent on a business trip than issued on account, then the employee is obliged to pay the balance of funds to the cashier. All supporting documents are attached to the report form, the advance report is certified by the chief accountant and the manager and submitted to the accounting department.

According to article 168 of the Labor Code of the Russian Federation, the employee is compensated for the costs of renting housing, daily allowance, additional costs associated with staying in another locality, and expenses agreed with the management.

Registration in the report card

The days that the employee spent on a business trip are marked in the report card with a letter "TO", but the number of hours is not recorded, since the employee retains the average earnings for this time.

If the business trip fell on a weekend / holiday, then the report card states "K-V", and that day is payable double. At the same time, it is important to remember that an employee can work on a day off with his consent and on the basis of an order from the head.

Memo

A service note is drawn up if there are no other documents confirming the expenses. In this case, the note makes mark about the organization where the employee is going, the time of his arrival and departure. This document confirms the fact of the employee's stay on site, fixing the date and time of arrival and return.

Required in two cases:

  1. If an employee goes on a business trip by personal or rented vehicle;
  2. If the employee does not have confirmation of the fact of transportation and accommodation.

Service note form not regulated by law therefore the company must develop the form on its own. The employee fills out a memo on his return from a business trip.

Supporting documentation for the hotel

From 21.10.2015 temporary residence during the business trip is possible exclusively upon signing the agreement, in which the cost and duration of residence (in days) must be spelled out.

The supporting documents will be a cashier's receipt and an invoice for payment of services.

Checklist for a budgetary organization

According to the law, the employer is obliged to pay the employee the costs of renting housing during a business trip. In order to save money, budgetary institutions compensate for living at the minimum standards. As a rule, this is no more than 2,000 rubles. per day.

To receive these funds, the employee needs issue documents confirming the costs(certificate confirmed by a cashier's check). The documents should contain necessarily indicated: the name of the payment document, the series and number, the name of the organization, signatures and seals.

The receipt must be printed by an automatic system and contain the necessary notes. The payment takes place on the next payment day. Payment for rental housing can be made before departure, in advance.

Payment for hotel accommodation is charged to subarticle 212 "Other payments" according to budget classification.

Service apartment and rent from relatives

By agreement with the employer, the employee can rent an apartment or room. In this case, the supporting document will be lease contract and home owner receipt of funds.

If the company independently rents an apartment for its employees, then it makes sense to conclude long-term contract with the owner of the property. In this case, for the posted employee, the confirmation will be Act... It is important to note the fact of payment in the act, otherwise it will be considered that the employee has not incurred expenses.

If the employee wanted to stay with relatives during a business trip, then the supporting document may be memo or certificate... It is important that the length of stay and confirmation of the host are prescribed there.

In this case, the confirmation form is not regulated.

Payment procedure for accommodation with examples

If the employer paid for hotel accommodation by bank transfer, the employee does not include this in the advance report.

When payment for hotel services is made by bank transfer, the amount does not correspond with account 71.

Example: employee Ivanov A.A. was sent on a business trip for three days. The cost of the hotel for this period was 6,000 rubles. The organization paid for the employee's accommodation by bank transfer to the hotel account.

The accounting entries are as follows:

  1. Dt 76 (60) CT 51- payment for the hotel - 6000 rubles.
  2. Dt 26 (20.44) CT 76 (60)- after the approval of the advance report, when the employee pays for the hotel on his own and attaches the relevant documents to the report - 6,000 rubles.

Example: Ivanov A.A. was sent on a business trip and received an account of the amount to pay for hotel accommodation in the amount of 6,000 rubles.

Postings:

  1. Dt 20 Kt 71- written off living expenses - 4920 rubles.
  2. Dt 19 Kt 71- VAT allocated - 1080 rubles.
  3. Dt 68 Kt 19- VAT deducted - 1080 rubles.

Accounting with postings

The employee receives money for travel expenses on account of the report (after a business trip, he draws up an advance report for this amount)

Dt 71 Kt 50 - Funds issued against the report.

If the employee has an unused amount.

Dt 50 Kt 71 - Contribution to the cashier of the unused accountable amount.

If there is an overspending, and the employee has spent personal funds - after the approval of the advance report, the employee receives the amount spent by him.

Dt 71 Kt 50 - amount issued, overspending of the reported amount.

Travel expenses are charged to the accounts, depending on the purpose of the trip. If VAT is allocated for expenses (if there is a SFCF), then the amount of tax can be attributed to account 19 and sent to deduction.

It happens that the employer cannot reimburse the employee's expenses and is forced to withhold the amount from the salary (it is important that more than 20% cannot be withheld). Or the employee deposits the amount through the cashier.

  1. Dt 70 Kt 71- the amount withheld from the salary.
  2. Dt 50 Kt 71- the amount has been deposited in the cashier.

Tax report

The daily allowance limit in 2018 was 700 rubles for business trips in Russia, 2500 rubles - for abroad... All amounts over the limit are subject to personal income tax deduction. The same limit is set for the payment of insurance premiums.

Enterprises operating according to the simplified tax system calculate travel allowances according to the general system and take them into expenses. The expenses for the simplified tax system are calculated on the date of payment.

If the employee has overspend, then this amount is entered into the book of income and expenses at the time the amount is reimbursed to the employee.

In the case of an individual entrepreneur without employees on the simplified tax system: an entrepreneur cannot take into account the costs of a business trip for his trips, because a business trip is an employee's trip by order of the employer, but the individual entrepreneur does not have an employer.

For more information on travel, see this video.

After a business trip, the employee is obliged to confirm the rental costs. Let's see what reporting documents are required for hotel accommodation and how they should be drawn up.

An employee's activity may be associated with the need for a business trip to another locality, where it will take a certain amount of time to work and live. In accordance with Resolution No. 749 "On the specifics of sending employees on business trips", the employee is given money in advance, for which, of course, will need to be reported later. It is for this that accounting documents for hotel accommodation will be required to confirm the validity of travel expenses, in this case, for paying rent for housing: a hotel room, other rented premises.

Legislative regulation

V article 168 of the Labor Code of the Russian Federation it is stipulated that a posted worker has the right to reimbursement of housing costs. The procedure and amount of compensation are established by the collective agreement at the enterprise or other local regulations. The resolution does not provide any clarification on this matter.

Thus, the legislator makes it possible for the administration of the organization to independently regulate the issue of which documents the employee must provide in confirmation of the costs incurred. It should be borne in mind that, on the basis of these documents, the company will have to report to the tax office on income tax and confirm the business nature of the expenses (the organization can take into account the costs of a business trip when calculating income tax).

Payment for accommodation on a business trip in a budgetary organization is made in accordance with the regulations of the government, since in this case the activities of the institution are financed from the federal budget. As a rule, certain limits are set for hotel costs (no more than 2000-3500 rubles), since budget organizations save money and keep strict cost accounting.

Also, the decision on business trips states that if an employee has the opportunity to return daily from work in another locality to his place of permanent residence, hotel and accommodation costs are not reimbursed. This issue is resolved in each case individually in advance in agreement with the head. The payment for hotel accommodation on a business trip by the employee should be made very carefully, since these expenses will have to be reported, this must be remembered.

Where the employee can live

The traveler has the right to organize accommodation in another city himself and choose:

  • hotel, hotel;
  • service apartment;
  • rented apartment;
  • living quarters with relatives.

In the latter case, of course, there are no costs, so the advance must be refunded.

What documents the employee must provide

Reporting documents for business travelers on payment of accommodation:

  • hotel bill. A check for payment of services must be provided, it is this document that confirms the receipt of funds to the cashier or to the account. In the invoice, it is necessary to indicate the full details of the hotel, the last name, first name and patronymic of the resident, the cost of the room, the time of check-in and check-out. The seal and signature on such a form are required. Additional services provided by the hotel can also be paid, except for the costs of service in a restaurant or bar, delivery to the room, use of wellness facilities and the like, which the manager is unlikely to recognize as necessary if it is not agreed in advance. Thus, a business traveler can buy expensive products from the mini-bar, for example, but only at his own expense;
  • apartment lease agreement, service provision certificate and receipt;
  • in the case of providing a service apartment, as a rule, the funds are transferred by the employer in a non-cash form.

Payment for the hotel on a business trip can be made in cash or non-cash, it is better to agree on the method of payment and additional expenses in advance with the manager in order to ensure that proper evidence is available. Reporting documents for living in an apartment for daily rent are permissible, for example, if a citizen changed his place of residence.

A business trip is a trip of an employee at the order of his employer, connected with the solution of any production issues in another area. During the business trip, the employee bears certain costs, which the employer pays with the necessary supporting documents. Our article will tell you what accounting documents for accommodation on a business trip are provided by the employee to confirm and reimburse his expenses.

Business trip reporting documents

The organization independently determines the procedure for reimbursing travel expenses to its employees, prescribing it in a local act, but on the basis of the current legislation of the Russian Federation (Article 168 of the Labor Code of the Russian Federation). This also applies to the requirements for documenting the living costs of posted employees.

Before a business trip, an employee receives an advance payment at the company's cash desk for the amount of money necessary for the trip - travel expenses. They include: travel expenses to the place of business trip and back, the cost of housing for a seconded employee, daily allowance, and it can also be any other expenses additionally agreed with the employer.

After completing the task and returning back, the employee must prepare an advance report within 3 working days and attach to it all the necessary reporting documents for business travelers, confirming accommodation at the place of business trip, travel and other expenses incurred in connection with the production trip (clause 26 Regulations approved by the RF Government Decree of 13.10.2008 No. 749). The advance report, inter alia, indicates: full name and surname; employee, the date of issue and the amount of the advance payment received by him for the business trip, the amount of funds actually spent by the employee, a list of all documents confirming the expenses made during the business trip.

Since 2015, it is not required to issue travel certificates. Now the period of the actual stay of an employee on a business trip, as a rule, is determined on the basis of travel documents (including electronic ones) for a train, plane, bus and other types of transport. If tickets are not available for any reason (for example, lost), then the period of the employee's business trip is calculated on the basis of documents confirming the rental of housing in the place of its holding (clause 7 of the Regulations approved by Decree of the Government of the Russian Federation No. 749 of 13.10.2008) ...

Accounting documents for hotel accommodation

When a business traveler rents a hotel room, payment for the hotel on a business trip must be confirmed by a cashier's receipt or other document drawn up on a strict reporting form (clause 28 of the Rules, approved by Decree of the Government of the Russian Federation of 09.10.2015 No. 1085). In addition, as a reporting document for hotel accommodation, you must attach an agreement on the provision of hotel services, concluded by the employee. The following information must be present in the contract:

  • the name of the organization (or individual entrepreneur) providing hotel services, information on state registration,
  • data of the recipient of hotel services - full name posted employee,
  • information about the hotel room and its cost,
  • the period of the employee's stay in the hotel,
  • signatures of the parties.

Accounting documents for living in an apartment

With the consent of the employer, an employee sent on a business trip may not rent a hotel room, but an apartment or a room in an ordinary private apartment. How should he prove his living expenses in this case?

In any case, the cost of renting a dwelling must be confirmed by a written contract of lease of the dwelling. The contract must contain the lease term and its value; you must also attach a copy of the document on the individual's ownership of the apartment. If the payment for hotel accommodation on a business trip is accompanied by the issuance of a cash register receipt or a strict reporting form, then the payment to the individual - the owner of the apartment, made in cash, is confirmed by his receipt of money.

In the case when the search for a suitable housing option was carried out with the help of intermediaries - realtors, then to reimburse the cost of their services, you will need: an agreement with a real estate agency, acts of work performed, checks and receipts confirming payment.

Payment for accommodation on a business trip in a budgetary organization

As for the procedure for confirming the cost of living on a business trip of "state employees", in general it is similar to the above. Such organizations conduct activities, as a rule, of a non-commercial nature, receiving funding from budgets of different levels, therefore, the nuance in this case will only be an indication of the source of funding in the order to send an employee on a business trip.