We take into account travel expenses

When paying personal income tax, entrepreneurs have the right to reduce the tax amount in the amount of the amount spent on official business trips. Travel expenses are subject to mandatory documentary confirmation. The list of expenses attributable to travel needs is determined by the entrepreneur independently. A trip is an employee's trip, the purpose of which is to carry out his official task. The Labor Code is the guarantor of compensation for the employee of all costs associated with travel, stay and residence during the performance of the production task.

The fact of sending an employee on a business trip must be documented by the following documents: a local order, travel authorization and a job description. These documents specify the place, time and purpose of the official visit. An obligatory condition for compensation of expenses incurred is a travel permit. On the day of the employee's departure, the employee of the organization places a mark in the travel document on the date of departure, with obligatory certification by the signature and seal of the organization. Upon arrival at the place of business trip, the employee presents a travel document to indicate the arrival at the place of travel authorized to this employee. Thus, the travel document shows all stages of the worker's movement.

Travel expenses are made up of the amount that makes up transportation costs (payment of railway or air tickets, etc.), the amount spent for living, and the daily subsistence allowance.

Additional travel expenses (per diem)

Daily allowances are paid for any day of finding a specialist on a business trip, this includes the time spent on the road. Daily travel expenses are expended by the employee at his personal discretion, this amount is not subject to a report. The amount of daily subsistence allowance is established by a local regulatory act, based on the financial capacity of the enterprise, however, the calculation of business trips should not be lower than 700 rubles for each day spent outside the enterprise if the employee is sent on a business trip within the country and 2500 rubles if the business trip is abroad. The accountant should take into account that in the event of exceeding the indicated amounts, the difference is subject to personal income tax. If the business trip is to be abroad, the daily allowance is paid in foreign currency.

Fare

The enterprise is obliged to reimburse the employee for the travel to the place of secondment and back, with compensation not only for the cost of the ticket, but also for the accompanying expenses: payment of bedding, insurance, etc. If the worker can reach the place of the trip by rail, air or water service , The choice of the method of transfer remains for the head of the organization. Otherwise, the employee independently decides how to get to the destination. Travel expenses include compensation for travel on public transport during the business trip, with confirmation of the fact of the trip by the relevant documents. All tickets must be saved and attached to the advance report, which is given after the business trip.

Travel expenses for accommodation

Accommodation costs are subject to compensation provided they are confirmed by the form No. 3-G issued by the hotel or hotel. It should be borne in mind that this form should be printed in a typographical way. Therefore, when booking a hotel, it is desirable to clarify this moment immediately.

Upon arrival from the business trip, the specialist is required to submit an advance report, attaching to him all supporting documents and a report on the fulfillment of the purpose of the business trip.