Example of purpose of business trips for correct registration

It is known that the purpose of business trips can be easily found in specialized magazines for accountants. It would seem that it is not difficult to take advantage of ready-made experience. However, if the purpose of the trip is formulated incorrectly, the cost of it can not be taken into account in the costs to reduce the company's taxable profit. Therefore, to substantiate the business "journey" of the employee needs to be thoughtful and cautious.

What documents to prepare?

It is very convenient when an expert works in the organization, who knows how to arrange a business trip. But in times of massive cuts, many owners of small businesses have to independently keep records and make up the majority of official papers.

Private entrepreneurs and employees who do not finish accounting courses, if necessary, are interested in how the registration of business trips takes place.

It's no secret that this procedure includes several stages.

1. The head of the company issues an order for a business trip in the form of T9. He contains:

• FULL NAME. Employee;
• His personnel number;
• position;
• The division of the company (department, sector, department) in which the employee works;
• Goals and objectives of the trip, its terms, sources of funding (usually the employer's funds);
• destination.

The document is attached to the order - the basis of the trip (memo or invitation).

Until 2013, it was also necessary to prepare a task assignment and a business trip certificate. Now these forms do not need to be filled out. The labor costs of accountants decreased, but new questions arose: how to confirm the fact of the trip on official need and how to prove that the purpose of the business trip was achieved?

In this regard, in many organizations, employees continue to issue a business trip certificate. This is a small and at the same time very informative document. The purpose in the travel document is the same as in the order.

2. The employer purchases travel tickets, book a hotel room.

3. The staff member signs that he is acquainted with the order, receives travel tickets and information about the place of residence.

4. Daily allowances are calculated. According to the legislation, they are:

- 700 rubles. Per day - for departures within the territory of the Russian Federation.

- 2500 rubles. Per day - with foreign business trips.

The employer may, on his own initiative, increase the payments, but in this case he will be obliged to contribute to the budget personal income tax accrued from the amounts exceeding these values.

5. The employee's salary is calculated for the duration of his stay outside the main service. It is the average daily earnings multiplied by the number of days a business trip. If the time spent on a business trip falls partly on weekends or holidays, wages for these days are calculated in double size.

6. Upon returning from the trip, the employee completes the advance report on the expenses incurred under Form No. AO-1 and encloses the supporting documents: travel tickets, hotel voucher, travel card, checks for fuel, if necessary.

7. Results are summed up: is the purpose of the trip achieved? The employee prepares a written report or presents documents confirming the fact of the performance of the service assignment.

What if the stated purpose of the trip is not reached?

Is it possible to take out travel expenses in this case for accounting purposes to reduce the taxable base? This issue still raises controversy between accountants and representatives of the Federal Tax Service. The latter argue that the costs of an ineffective trip are not accepted for tax accounting.

Accountants and business owners, in turn, make claims for the recognition that the employee's business trip is of a production nature, regardless of its outcome. Often they manage to defend their point of view in court.

In particular, a very common example of the purpose of travel - "Sign a contract with the customer." There is a possibility that the transaction will not take place. Taxes consider in this case unreasonable assignment of expenses on business trip to expenses for decrease in profit. However, the heads of enterprises have repeatedly proved that in the course of the negotiations strong business ties with potential customers were established that could lead to the conclusion of a contract in the future. The court recognized the taxpayer's right to accept travel expenses to tax accounting.

"Universal" wording for official tasks

Currently, experienced auditors recommend: if there is any doubt that the purpose of the trip will be achieved, it is better to designate it in the order with general phrases. When formulating tasks, it is allowed to use free formulations. Let's give examples of the purposes of business trips that do not oblige the employee to document the fact of the assignment:

"Ivanov I. And sent to the city of N-sk for:

• Solving production issues,
• Negotiations on possible cooperation,
• Establishing business contacts,
• Market research on the possibility of purchasing goods. "

The commander did not fulfill the task indicated in the order

If a specific goal has been set, and it has not been achieved, it is permissible to demand an explanatory note from the employee containing information about:

• Why it was not possible to carry out the service assignment,
• What is the result of the trip,
• Than the held "journey" is economically beneficial for the firm.

In the presence of a letter from an employee, tax authorities generally recognize that travel expenses to tax accounting are lawful.

What conditions must be met when assigning a service assignment?

Unfortunately, the normative documents do not include the correct examples of travel purposes as a model. The tasks that the employee must solve during the trip, the employer determines independently. However, when drafting an order, it is important to take into account some points:

1. In order for travel expenses to be accepted for tax accounting, the operational need to move an employee to another city or country should be obvious. For example, costs associated with traveling to a corporate celebration or award ceremony can not be included in expenses to reduce profits.
2. Goals and objectives of the trip should correspond to the official duties of the employee.
3. The term and route of "travel" can not contradict its reason. For example, if an employee was sent on a business trip to participate in an exhibition, he must depart in the opposite direction within 24 hours after the end of the event.

Executive Management

The first persons of companies and their deputies leave for other cities and countries, as a rule, for:

• Conducting key negotiations with partners,
• Participation in official events,
• Establishing contacts with potential customers.

The business trip of the leader is most often done not by an order under form T9, but by an order containing the phrase: "I'm leaving in .______________ with the aim ...". At the disposal, as in the order, it is necessary to indicate the name. And the position of the employee, the destination, the purpose and mission of the trip.

Here are some examples of job assignments that a company's first person can assign to himself or his deputies:

• Negotiations with OOO "Kit";
• Demonstration of samples of products of LLC "Standard";
• Participation in the exhibition "Electric Materials of Russia", Moscow, September 27, 2016;
• A presentation for the participants of the "Kosmotechnika" meeting on July 20, 2016;
• Participation in the seminar "How to survive the financial crisis" on August 21, 2016, held by OOO Training Center "Consultation" in Moscow;
• Presentation with a lecture to students and graduate students of Moscow State University on the theme "State support of the domestic manufacturer";
• Exchange of experience with participants of the conference "Business is easy and with pleasure", held from 10 to 15 October 2016;
• Professional development;
• Familiarization with new technologies.

The trip of the director and his deputies can also be connected with the quality control of the branches of the company. Let's give some examples:

• Summarizing the financial and economic activities of the subsidiary company OOO Nasha Firma for the first half of 2016;
• Participation in the revision of financial and trading operations of the branch of LLC "Enterprise" in N-ske;
• Carrying out an analysis of the quality of work and attestation of the personnel of the additional office No. 0233 in A-ski from 02 to 10 September 2016.

If necessary, the purpose of the trip can be divided into several more narrow tasks. They are usually not specified in the order, but are reflected in the internal documents of the company.

So, for example, the following tasks can be set for the purpose of "negotiating with the Perspective" LLC about possible cooperation ":

1. Acquaintance and personal meeting with the General Director of OOO Perspektiva: demonstration of advertising materials, product samples, discussion of delivery terms.

Expected result:

• To establish contact with the head of OOO Perspektiva,
• To inform him about the competitive advantages of OOO Nasha Company's products and the benefits of cooperation,
• Agree on a contract for the supply of the first batch of goods.

2. Participation in the meeting with procurement department of LLC "Enterprise", discussion of the terms of the contract.

Expected result:

• Obtain the right to supply the goods on a 100% prepayment basis, provided that OOO "Perspektiva" provides a wholesale discount of no more than 20% of the price specified in the price list (option 1);
• Agree on the delivery of goods in the amount of one ton of raw materials per month, without a discount, with payment by installments for a period not exceeding 3 weeks (option 2).

Upon returning from the trip, the director sums up whether the purpose of the trip has been achieved.

Business Travel Sales Managers

How to arrange a business trip for an employee responsible for customer service and sales? Sales managers usually have clear goals, expressed in quantitative terms. On how well and qualitatively the employee fulfills the business plan, his earnings and prospects for career growth depend.

If the employee responsible for working with clients fails to fulfill the main task of a business trip (to sell), the employer still wants to get maximum information about the potential customer, the prospects for cooperation with him, as well as the reasons why the deal was not concluded.

In addition, the head of the company, aimed at expanding the client base, it is important to understand with which of the competitors firms the potential customer cooperates and on what terms the contracts are concluded.

Therefore, when the sales manager is sent on a business trip, a multi-level goal is set before him, including tasks that concern not only negotiations with the customer, but also the collection of market information.

The main service assignment can sound as follows:

• Conducting negotiations and establishing an initial contact with LLC "Future Client";
• Conclusion of an agreement for the supply of materials for the company JSC "Customer";
• Expansion of the customer base, exploration of the market opportunities of Mr. N-ska;
• Participation in the exhibition "Building materials today" on August 1, 2016;
• Exchange of experience with sales managers of the Western branch of the company; Participation in the corporate conference "Profitable transactions";
• Training of new employees of the sales department of the Western branch;
• Organization and holding of the seminar "Successful work".

"The conclusion of a contract for the supply of goods" - the most popular goal of travel of employees responsible for working with customers. It can be solved in the following tasks:

• Meeting with a representative of the purchasing department of LLC "Future customer", identification and analysis of needs;
• A visit to the rival enterprises of Sopornik 1 and Sopornik 2 as a "secret buyer": obtaining price lists, collecting information on the terms of cooperation with customers, compiling a report for the marketing department, identifying the strengths of Sopornik 1 and JSC "Contender 2";
• Negotiations with the head of purchasing department of LLC "Future client", demonstration of product samples, agreement on terms of the contract;
• Meeting with the general director of LLC "Future client", signing the contract.

Upon returning from a trip, the sales manager is required to report on the performance of each task and the results obtained. It is accompanied by minutes of negotiations, analysis of the needs of the potential client, materials for marketing research, copies of commercial proposals, a signed contract (if any).

Similarly, the travel objectives for the head of the client unit or the director of the sales department can be formulated.

The following tasks can be assigned to the management team:

• Carrying out intra-company audit of sales transactions,
• Control over the work of the company's branch,
• Participation in the meeting of the Committee on improving the quality of customer service,
• Providing a sales report to the Board of Directors at the annual meeting.

Travel for the purpose of purchasing materials

Directors of enterprises, as well as employees of units engaged in procurement, are often sent on business trips in order to purchase goods for the needs of the enterprise.

In this case, in the order, you can specify any example of the purpose of business trips from the following:

• Conducting negotiations with OOO "Potential Supplier 1" and OOO "Potential Supplier 2", discussing terms of cooperation;
• Establishment of business contacts with Zavod LLC, study of the production process and product samples;
• Conclusion of contracts for the purchase of raw materials and components with OOO "Materiala" and JSC "Details";
• Coordination of the terms of the contract with the supplier of LLC "Producer".

Travel of workers engaged in production

Often "traveling" is necessary to engineers for installation and installation of equipment, builders, workers. For these specialists, any example of a travel task out of the above is relevant:

• Installation and initial testing of production equipment "Line-1" in the shops of JSC "Customer"
• Installation, adjustment and commissioning of the "Conveyor-100" equipment,
• Warranty service of the machine "A-2",
• Scheduled works on the production line of JSC "Customer"
• Unscheduled repair, repair of machine failure,
• Prevention of equipment.

Business travel drivers

"The employees of the helm" often have to travel to other cities, for the purpose of transporting goods, documents, delivery of specialists to work places.

The travel of an employee of this category is usually associated with the fulfillment of such tasks:

• Delivery of the commercial director of LLC "Standard" to the place of negotiations with OOO "Client"
• Receipt of materials in the warehouse of the supplier, delivery of cargo to the territory of OOO Nasha Firma,
• Car repair, purchase of spare parts,
• Technical diagnostics of the car in a certified car service.

Conclusion

Now you know what moments it is important to pay attention to when making an appointment for an employee. In this article, you can choose an example of the purpose of the trips, which is suitable for you personally.