Sometimes, in the course of the company's business activities, employees use a personal mobile phone for business purposes, that is, they spend money on their personal account. In this case, the employer must reimburse the costs. How can these costs be taken into account for tax purposes?
It is necessary
- - Agreement for the provision of communication services;
- - invoices, invoices;
- - details of the personal account.
Instructions
Step 1
First, it should be noted that according to Article 138 Chapter 28 of the Labor Code of the Russian Federation, the employee must obtain the consent of the manager to use his personal property for official purposes. To do this, write this condition in the form of an additional agreement to the employment contract, or issue it in the form of an order. It is advisable to use the first case when expenses will have to be reimbursed regularly, and an order can be drawn up when expenses are reimbursed in isolated cases.
Step 2
Indicate the maximum amount of compensation in the administrative documents. Remember that all expenses must certainly be economically justified. Naturally, if you are talking to another country or ordering any applications, these costs cannot be taken into account when calculating income tax. And if you called a business partner in another city, then you may well reflect them.
Step 3
Be sure to confirm all expenses. To do this, contact the customer service center for payment sheets, invoices, invoices and acts of service provision. Remember that these documents must be accompanied by a printout from the personal account (detail).
Step 4
In order to confirm a particular outgoing call, attach a copy of the agreement with this partner, while the details must contain the number that is in the details of the invoice. Also, in order to take into account these costs for tax purposes, take the agreement of this employee with his cellular company for the provision of communication services.
Step 5
Reflect compensations for the use of a personal phone by an employee as part of other expenses related to the production and sale of products. Typically, these amounts reduce the tax base when calculating income tax. That is why, be extremely careful when recording such transactions, because tax inspectors will carefully study the documents confirming the costs.
Step 6
Remember that compensation can be paid when the costs have already been incurred, that is, the employer, after reviewing the details, must calculate the amount of the payment and, if necessary, issue an order.
