Often the cost of air tickets makes up the bulk of business trip expenses, and the accountant’s desire to reimburse VAT is quite logical. The fact that VAT on travel expenses can be deducted is directly stated in paragraph 7 of Article 171 of the Tax Code of the Russian Federation.
Problems do not arise when a company buys an air ticket in the name of its employee by bank transfer. In this case, the ticket seller simply issues an invoice, and the buying company accepts VAT for deduction as usual.
But buying a ticket on behalf of a company is not always convenient. After all, there are good electronic services where you buy a ticket for yourself in a few minutes. And, in practice, companies most often give money to a posted employee, and he then buys an air ticket on his own. True, there is a good option when an employee buys a ticket for himself and pays for it with a corporate card on his own or with the help of an accountant if he does not want to tell the employee his PIN code.
In such cases, the invoice is replaced by a cash receipt or other document of the established form. This corresponds to the requirements of paragraph 7 of Article 168 of the Tax Code of the Russian Federation. In this case, the VAT amount in the document must be highlighted as a separate line.
General rules for applying deductions
The procedure for applying deductions for value added tax is regulated by paragraph 1 of Article 172 of the Tax Code of the Russian Federation. In general, this right arises when several conditions are simultaneously met.
Use in taxable transactions
To take advantage of the deduction, a company must use the property, work or services it acquired in an activity subject to value added tax. This conclusion can be drawn, for example, from a letter from the Russian Ministry of Finance dated June 1, 2010. No. 03-07-11/230.
If, when calculating income tax, expenses are taken into account according to standards, then the amount of the deduction must correspond to such standards. That is, for expenses that are recognized evenly over a certain period (without any norms), the deduction can be declared in full (letter of the Ministry of Finance of Russia dated October 5, 2011 No. 03-07-11/261).
Acceptance for registration
The right to deduction arises only after the acceptance of fixed assets, goods, works or services for accounting (Clause 1 of Article 172 of the Tax Code of the Russian Federation). Financiers also agree with this. This conclusion follows from letters dated October 28, 2011. No. 03-07-11/290, dated March 4, 2011 No. 03-07-14/09. In this case, the relevant documents must be drawn up in accordance with the accounting rules. The arbitrators explain that for the application of the deduction, the fact of capitalization itself is important, and not the account in which goods, work, services or fixed assets will be recorded (resolutions of the Federal Antimonopoly Service of the North-Western District dated January 27, 2012 No. A56-10457/2011, FAS Moscow District dated July 8 2011 No. KA-A41/6099-11).
Availability of invoice
VAT is deductible on the basis of an invoice (clause 1 of Article 172 of the Tax Code of the Russian Federation). It must be filled out in accordance with the requirements of Article 169 of the Tax Code of the Russian Federation and the Decree of the Government of the Russian Federation dated December 26, 2011. No. 1137 (hereinafter referred to as Resolution No. 1137).
Financial department specialists have repeatedly emphasized that the invoice is the main document according to which the buyer has the right to deduct tax. There are no plans to cancel invoices, including for advances paid (letters dated October 17, 2013 No. 03-07-14/43330, dated October 9, 2013 No. 03-07-14/42124). At the same time, it is permissible to enter additional information into the invoice (letters dated April 3, 2012 No. 03-07-09/31, dated February 9, 2012 No. 03-07-15/17).
In addition, the invoice can be issued electronically. And the buyer has the right to deduct tax on the basis of such a document (letter of the Federal Tax Service of Russia dated February 6, 2014 No. GD-4-3 / [email protected] ).
VAT rate for air and railway tickets
As the tax authority noted, if it is necessary to identify the service provider, they have the right to request from the taxpayer primary and other documents related to the relevant transactions (p. Pocket money for a child is an opportunity to independently purchase something tasty, a useful book, a favorite toy, etc. For parents, this is one of the parenting techniques that allows them to teach how to handle money. In our...
In this case, the organization can request from the air carrier a decoding of tariffs and codes, however, some airlines charge a fee for such services. In this situation, the taxpayer can register the total cost of the air ticket with the total amount of VAT in the purchase book. The route/receipt for the air ticket is registered in the purchase book as follows: - column 15 reflects the total cost of the ticket - 7200 rubles; - column 16 indicates the amount of VAT - 666.85 rubles. The airline's TIN is not provided on the electronic ticket. In order for employees to be more attentive to the safety of their boarding pass, in the internal local act dedicated to business trips, state that providing them for the advance report is mandatory.
When registering a ticket (control coupon, route/receipt), indicate in the purchase book: - in column 1 - the serial number of the entry in the book; - in column 2 - transaction type code - 23; - in column 3 - ticket number and date of issue (issue); - in column 7 - the number and date of the document confirming payment for the ticket (Letter of the Ministry of Finance dated March 23, 2015 N 03-07-11/15889); - in column 8 - the date of approval of the advance report to which the ticket is attached; — in column 9 — the name of the carrier; - in column 10 - INN/KPP of the carrier. So, let's go in order. If you don't have time to read a long article, watch the short video below, from which you will learn all the most important things about the topic of the article.
However, Letters of the Federal Tax Service of Russia dated 08/18/2015 N GD-4-3/14544 and the Ministry of Finance of Russia dated 05/28/2015 N 03-07-11/30876 explain that when registering an electronic travel ticket, column 10 of the purchase book must be left blank, since such documents do not provide for the indication of the carrier’s tax identification number and checkpoint. In this case, line 130 of section.
When creating a Purchase Book, payers often make mistakes. How to minimize them? – It is worth following the rules prescribed by law, which we will talk about.
When an invoice is not used
However, in some cases, an invoice is not recognized as a basis for a deduction.
Import of goods into the territory of the Russian Federation
One of such cases is the importation of goods into the territory of the Russian Federation (clause 1 of Article 172 of the Tax Code of the Russian Federation). The general rule here is as follows: the customs declaration and payment documents confirming the actual payment of value added tax are registered in the purchase book (clause 17 of section II of Appendix No. 4 to Resolution No. 1137).
Capital contribution
When receiving property or intangible assets as a contribution to the authorized capital, the VAT on which was restored by the transferring party, documents that document the transfer of assets are required for deduction. They must indicate the restored tax amounts (clause 14 of section II of Appendix No. 4 to Resolution No. 1137).
Ticket deductions
The company can deduct tax on expenses for travel to and from the place of business travel, including the use of bedding on trains, as well as for rental housing (clause 1 of Article 172 of the Tax Code of the Russian Federation).
You can take advantage of this right by registering strict reporting forms (SRF) or copies thereof in the purchase book with the VAT amount highlighted in a separate line (clause 18 of section II of Appendix No. 4 to Resolution No. 1137). For example, when purchasing air tickets (letter from the Ministry of Finance of Russia dated September 21, 2012 No. 03-07-11/393).
The route/receipt of an electronic ticket is also considered a document of strict accountability (clause 2 of the order of the Ministry of Transport of Russia dated November 18, 2006 No. 134). Financiers are of the same opinion (letter dated January 10, 2013 No. 03-07-11/01).
Let us recall that the possibility of using strict reporting forms for travel documents is confirmed by paragraph 2 of the Regulations... approved by resolution of the Government of the Russian Federation dated May 6, 2008. No. 359 (hereinafter referred to as the Regulations).
Officials agree with this (letter of the Ministry of Finance of Russia dated December 3, 2013 No. 03-07-11/52565), but pay attention: only the amount of tax that is highlighted as a separate line in the strict reporting form is accepted for deduction. For example, this applies to BSO issued by hotels (letter of the Ministry of Finance of Russia dated November 21, 2012 No. 03-07-11/502).
If the company itself allocates the tax, then paragraph 6 of Article 168 of the Tax Code of the Russian Federation can serve as a justification for this. In accordance with it, when selling goods, works, services to an individual, that is, in this case to a posted worker, the tax is not allocated in the documents. However, such a position will have to be defended in court. If the enterprise is not ready for this, then it is better to include the entire cost of travel as part of other expenses associated with production and sales.
Requirements for BSO
It is important that the strict reporting form meets certain requirements (letter No. 03-07-11/502). Thus, it must be produced by printing or generated using automated systems (clause 4 of the Regulations). If the ticket does not indicate, for example, the cost of services, then the company will not be able to confirm the right to deduction (letter of the Ministry of Finance of Russia dated September 26, 2012 No. 03-07-11/398).
Note that if the strict reporting form is drawn up in a foreign language, the deduction is also legal. True, for this you need to translate information related to the deduction into Russian. There is no need to translate any other information. These are the explanations of officials regarding, for example, air tickets (letter from the Ministry of Finance of Russia dated October 1, 2013 No. 03-07-15/40623).
Suburban train ticket
A supporting document confirming travel expenses can also be a ticket for a commuter train, for example, an Aeroexpress. In this case, the control coupon of an electronic travel ticket (extract from the automated control system for passenger transportation on railway transport) is a document of strict accountability (clause 2 of the order of the Ministry of Transport of Russia dated August 21, 2012 No. 322).
Therefore, if the required details are available, the company has the right to register an Aeroexpress ticket in the purchase book, deducting the tax allocated in it.
Meals included in train tickets 2020 accounting
This means we have the right to write them off. Companies managed to win similar disputes regarding accounting for food costs in a hotel (Resolution of the Federal Antimonopoly Service of the West Siberian District dated November 17, 2010 No. A45-26455/2009).
In practice, carriers write only the total cost of services on tickets. They may include several additional services or just one meal.
Companies can determine for themselves which services are included. To do this you need to know the class of service.
Russian Railways informed us that they are ready to draw up a certificate explaining the services.
But the company is not obliged to contact the carrier, nor is it obliged to decipher the codes on the ticket.
Services U1 on a Russian Railways train
If a person returns a ticket before the start of the trip, then the cost of services is returned to him. means that this carriage has air conditioning, a dry closet, bed linen and the carriage of animals is allowed.
Car type – SV or RICH. This is a double sleeper car, both berths are located below. Sometimes there are suites with vertical seating.
Each shelf is like a soft sofa, with a comfortable place to sit. The suite usually has a button that you can press to call the conductor. Some trains have a TV.
Compartment carriages have different levels of comfort.
You can buy a travel document with guaranteed meals in VIP, SV or RIC class carriages, as well as K.
Meals are offered to passengers who buy tickets in compartments of comfort class 1M, 1B, 1E, 2E and 2B.
"Business trip" answers
But the VAT deduction depends on the situation.
Situation 1. The cost of service fees is formed taking into account the cost of food and is indicated separately on the ticket, but the cost of food is not included in the cost of such fees.
You can deduct VAT on payment for travel and all services (essentials and hygiene items, printed materials, bedding), with the exception of food. An employee on a business trip used a taxi. The taxi driver gave him a BSO. I accepted the document for payment and checked whether the individual entrepreneur indicated in the document was registered with the tax authority.
Meals on the Russian Railways train
If the duration of the trip exceeds 24 hours, the passenger is provided with lunch. Breakfast and dinner are served on trains at certain times: breakfast - from 7:00 to 10:00, dinner - from 16:00 to 21:00.
The passenger can choose one of two options for a prepaid standard breakfast:
Two types of milk porridge are offered - usually oatmeal or rice with dried apricots.
This option includes a hot omelette with vegetables and cheese, as well as cold cuts and bread (wheat, rye). You will be offered a choice of black tea or coffee with cream (served separately).
Computer literacy with Nadezhda
Kitchen factories work with Russian Railways through outsourcing and are not part of Russian Railways. When choosing a ticket on the Russian Railways website in your “My Orders” personal account, you sometimes have the opportunity to select a carriage with services, which usually include meals. Of course, carriages with services are always more expensive than carriages without services.
It also happens that when paying for a ticket, it is not possible to choose whether to pay for food or not.
Then food is an “imposed” service, which for some passengers is a pleasant surprise, some refuse (although they have paid for it), and others are very dissatisfied with what is offered to them.
The Nevsky Express train is given as a positive example, where the ticket price includes guaranteed meals.
Not all passengers know that in the “My Orders” personal account on the Russian Railways website at the time of purchasing a ticket or later (but no less than 72 hours before the train’s departure), you can select and change guaranteed meals several times.
Payment for food on a business trip
Therefore, for profit tax purposes, the cost of a railway ticket can be taken into account in full (including the cost of additional services).
Source: https://egais-les.ru/pitanie-v-zhd-biletah-2019-uchet-47028/
Is a deduction on a cash receipt justified?
Financiers believe that it is impossible to submit tax for deduction on the basis of a cash receipt without an invoice (letters from the Ministry of Finance of Russia dated August 3, 2010 No. 03-07-11/335, dated June 15, 2010 No. 03-07-11/252, dated March 9, 2010 No. 03-07-11/51).
However, in the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated May 13, 2008. No. 17718/07, the judges came to the conclusion that the right to deduction can be confirmed by a cash receipt. That is, the invoice is not the only document for receiving deductions. A similar point of view is contained in the ruling of the Constitutional Court of the Russian Federation dated October 2, 2003. No. 384-O.
And in the resolution of the Federal Antimonopoly Service of the North-Western District dated September 3, 2013. No. A56-4764/2013 emphasizes: in the absence of an invoice, a deduction is possible if other documents are available. But at the same time, it is important that they reliably testify to the circumstances with which such a right is associated.
Please note: in a letter from the Ministry of Finance of Russia dated November 7, 2013. No. 03-01-13/01/47571 states that one must be guided by acts and letters of the Supreme Arbitration Court of the Russian Federation and the Supreme Court of the Russian Federation if the explanations of financiers and tax authorities do not agree with these documents.
VAT when purchasing tickets through an agency in 2021
If it is not maintained or compiled incorrectly, payers may face a number of troubles. What is it and what regulations govern the completion of such a report?
But for services on a train ticket, it is not always safe to claim a deduction. We found out from the tax authorities how to correctly declare deductions so that they are not withdrawn.
A purchase ledger is a summary tax document. It includes information about invoices on the basis of which VAT deductions are applied for the corresponding tax period (quarter). Those. Each quarter has its own purchase book. Question: How to correctly fill out a purchase book entry for railway and air transport tickets based on advance reports for a business trip Answer In the purchase book for the quarter in which the traveler’s advance report was approved, register (clause
Electronic ticket for air travel
According to paragraphs 1, 3 of Art. 105 of the Air Code of the Russian Federation, a ticket refers to transportation documents used in the provision of services for air transportation of passengers, which can be issued electronically.
Ticket forms, as well as extracts from the automated information system for issuing air transportation, are established by the federal executive body authorized in the field of transport (clause 4 of Article 105 of the RF Air Code).
For air transportation, an electronic passenger ticket and a baggage receipt are documents used to certify the contract for the carriage of passengers and baggage, in which information about the air carriage of passengers and baggage is presented in electronic digital form (clause 1 of the Appendix to the Order of the Ministry of Transport of Russia dated November 8, 2006 N 134).
An electronic air ticket has a specific structure, including a flight coupon, control coupon, agent coupon and route/receipt (extract from the automated information system for air travel registration). The required ones are the flight coupon and itinerary/receipt. The route/receipt includes various information, but only the tariff and the final cost of transportation have a cost characteristic.
According to clause 2 of Order of the Ministry of Transport of Russia N 134, the route/receipt of an electronic passenger ticket and baggage receipt (extract from the automated information system for registration of air transportation) is a document of strict reporting and is used for organizations to carry out cash payments and (or) payments using payment cards without use of cash register equipment.
Thus, the itinerary/receipt is the most important part of the electronic ticket. It is issued and issued (sent electronically via the information and telecommunications network) to the passenger.
The electronic ticket itself is generated using an automated system, so it requires one more detail - a unique electronic ticket number.
Electronic travel documents
786 of the Civil Code of the Russian Federation, a ticket is a document certifying the conclusion of a contract for the carriage of a passenger.
Currently, a significant part of railway tickets is issued in non-documentary form. The procedure for accepting VAT as part of tax deductions for electronic railway tickets (control coupon) is similar to the procedure for accepting deductions for electronic air tickets.
- column 15 reflects the total cost of the ticket;
To fill out column 16, you should add up the separately allocated VAT amounts on the train ticket (VAT on the basic fare and services). Let us indicate the general conditions under which a taxpayer has the right to deduct VAT amounts presented by sellers of goods (works, services), property rights:
- goods (work, services) purchased to carry out transactions subject to VAT (clause
