Among the travel expenses paid to the employee in advance, there is also such an item as daily allowance. This is a kind of "pocket money" of the traveler, which he spends on food and other trifles that are difficult or impossible to document. Indeed, per diems are the only type of travel expenses that an employee is not required to confirm with primary documents.
It is necessary
form of advance report No. AO-1, the amount of daily allowance
Instructions
Step 1
An advance report is a form that a business traveler and an accountant of an enterprise fill out together. It serves to justify the write-off of travel expenses in the accounting and tax accounting of the organization. The front side of the form indicates the total amount of the advance received (including per diems), as well as the balance or cost overruns, if any.
Step 2
The reverse side of Form No. AO-1 is a table and is intended for listing the documents confirming the expenses attached to the advance report. It is filled in by an employee. Since the amount in the "Total" column of this table must correspond to the total amount of the report written off by the enterprise, the daily allowance should also be mentioned here. But since the employee is not required to submit any documents confirming daily expenses, the columns of the table intended for the details of the supporting documents remain empty. The employee simply writes in the column "Name of the document (expense)": "Daily allowance from such and such to such and such a number", and in the column "Amount of expense" - the amount issued as daily allowance. You don't need to write anything else about the daily allowance. The legality of accounting for these costs as production costs is confirmed by documents proving the production nature of the business trip itself, as well as an order to send on a business trip and travel documents.
Step 3
Daily allowances are accounted for by the organization in the amount of actual costs. The legislation does not contain limits on the amount of per diem, their monetary value is regulated by the internal acts of the organization. In the Tax Code, there is a daily allowance standard only for the purpose of calculating personal income tax, but it is not a limitation of the daily allowance itself. Nevertheless, taking into account the presence of this standard, in the advance report, it is imperative to indicate the dates / number of days for which per diems are issued.
