When an employee is sent on a business trip, the company must pay him his working days additionally. The concept of travel includes all those expenses that are paid by the enterprise to the employee for his work on the road. They include: per diem, expenses for renting accommodation, travel expenses to the place of a business trip and back, other expenses (this may be payment for communication services or mail, visas and passports and other fees). For an accountant, travel costs are included in the costs of ordinary activities.
Instructions
Step 1
According to the Decree of the Government of the Russian Federation, the limitation on the amount of time spent on a business trip was canceled. Previously, it was possible to send an employee on a business trip with a maximum duration of 40 days. Now this rule has been canceled. In this regard, the relationship of firms with the tax service in relation to the topic of recognizing the costs of long business trips has been simplified.
Step 2
Travel allowances are calculated on the basis of documents confirming a particular fact of expenses. The daily allowance is calculated according to certain norms, which are approved by the government. And all other expenses, for example, for transport, are confirmed by purchased tickets. Other expenses are also confirmed. You can report for renting a dwelling using an agreement concluded between a business trip employee and the owner of the dwelling.
Step 3
Before a business trip, an employee is given a certain part of the money, based on preliminary costs (buying tickets and, possibly, renting a room), as well as a certain amount that he may need for unforeseen expenses. This amount is calculated taking into account the general economic situation in the country and according to the adopted standards. On arrival, the employee reports on how much money he spent. If the traveler spent his own funds on work matters, he must provide the relevant documents to receive compensation. If the travel employee has unspent accountable funds, upon arrival, he must hand them over to the accounting department.
Step 4
To submit reports to the tax office, the accountant has the right to include travel expenses in the company's expenses. To confirm these expenses, you must attach a business trip order, an advance report and a receipt confirming the actual spending.
