An employee sent on a business trip must be provided with the main travel document - a travel certificate. It confirms the fact that an employee of the organization was sent on a business trip, and also indicates arrival at the destination, and after performing the assigned functions, timely departure back.
This document is filled out according to the standard unified form T-10 and is a required document for all employees sent on business trips. Based on them, an enterprise accountant can write off travel expenses, including daily allowances, and use them to reduce the tax base when calculating income tax.
Attention! Since 2015, issuing a business travel certificate has ceased to be mandatory (Resolution of the Government of the Russian Federation dated December 29, 2014), but is still recommended for use.
Part 1
The first thing you need to write on the front side of the travel certificate is the full name of the enterprise in which the traveler works, with a mandatory indication of the organizational and legal status (IP, LLC, OJSC, CJSC). Next to it you need to enter the OKPO code (from the company’s registration documents). Just below is the document number for internal document flow, as well as the date of its preparation.
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Unified form No. T-10
Approved by a resolution of the State Statistics Committee
Russia dated January 5, 2004 No. 1
| Code | |
| OKUD form | 0301024 |
| _________________________________________________________________ | according to OKPO |
name of company
| Number document | date drawing up |
Part 2
The second part of the travel certificate contains information relating to the employee personally: full name, personnel number assigned to him upon employment, structural unit or department to which he belongs, position. Here you should indicate the place to which he is going (country, locality, organization). Just below is the purpose of the business trip, as well as its terms (according to the number of calendar days) with a clear indication of its start and end dates - this information is exactly copied from the order signed by the manager.
Here you need to enter identification data from any personal document of the traveler (name of document, series, number).
Everything written above must be certified by the head of the organization or another authorized person.
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Part 3
The reverse side of the T-10 form contains information about all cities and organizations visited by the traveler for official reasons.
In the upper left corner is written the name of the organization from which the employee is leaving (i.e. his permanent place of work), the date of departure, as well as the signature of the responsible person with a transcript and the seal of the enterprise.
Further, an employee sent on a business trip must, as necessary, consistently present this document at all enterprises he visited as part of the business trip. Here, authorized employees of these enterprises fill out the reverse side of his official ID in the required sections (lines “arrived at”, “departed from”).
There may be several such organizations, but each of them must indicate its full name, the date of arrival and departure of the traveler, the seal and signature of the responsible person.
Why was a travel permit required?
Resolution of the Cabinet of Ministers dated October 13, 2008 No. 749 approved the list of documents that an organization is required to prepare when sending employees on a business trip. Until the beginning of 2015, this list included a travel certificate. The form of this document is given in the Decree of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1 (Form No. T-10).
This document served to determine the actual time the work was on a business trip. At each place of stay of the worker, notes were made on the certificate about the day of arrival at the place of business trip and the day of departure from it.
Until 2015, a company could not verify business travel expenses without a travel certificate. Officials have repeatedly stated this (letters from the Ministry of Finance of the Russian Federation dated May 26, 2008 No. 03-03-06/2/60, dated April 24, 2008 No. 03-03-06/2/45, dated November 7, 2007 No. 03-03-06/ 2/206).
However, the judges believed that business trip expenses could also be confirmed by order (see, for example, resolutions of the Federal Antimonopoly Service of the West Siberian District dated 10/04/2011 No. A27-16987/2010 and dated 05/07/2007 No. F04-2644/2007(33834-A45-14 ), FAS Moscow District dated December 19, 2008 No. KA-A40/10864-08 and dated September 7, 2010 No. KA-A40/10200-10-2).
If the business trip lasted only one day, then it was not necessary to issue a travel certificate. The Ministry of Finance did not require this (letter dated May 26, 2008 No. 03-03-06/2/60).
