How much should the daily allowance be for a business trip? Daily allowance for a business trip: calculation and payment. Regulations on the specifics of sending employees on business trips

In 2019, the employer sets the amount of daily allowance for a business trip independently. But you need to take into account that payments can be exempted from taxes and contributions only within the limits of the norms. You will find the norms and daily allowances for a business trip in 2019 in Russia and abroad in the article.

Daily allowance limit for business trips in 2019

There are no legal provisions for daily allowances on business trips - each employer decides how much it will pay employees for business trips. The amount and procedure for payment are stipulated in internal documents. For example, in the regulations on business trips (Regulations approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749).

Despite this, it is necessary to take into account that the Tax Code has maximum size daily allowance in 2019 for personal income tax calculation and insurance premiums. The company should not withhold taxes and contributions from the payment amount that does not exceed the limits - 700 rubles per day for trips within Russia and 2,500 rubles per day for trips abroad.

Travel expenses in 2019

In addition to daily allowances, travel expenses in 2019 include payments (Article 168 of the Labor Code of the Russian Federation, clause 11 of the Regulations, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749):

• travel costs to and from the business trip. Including payment for a trip by taxi or other car;
• living expenses - in a hotel or in a rented apartment at the place of business trip;
• other expenses that the posted worker carried out with the permission of the employer.

In Russia, daily allowances are taken into account in 2019 when calculating profit tax in full (subclause 12, clause 1, article 264 of the Tax Code of the Russian Federation). As we noted above, the norms are associated only with personal income tax calculation and contributions.

To include per diem in expenses, the employer must fulfill required condition- confirm the production nature of the trip and the duration of the employee’s stay on a business trip. There is no need to require documents from the employee to confirm expenses. Experts from the Glavbukh system spoke in more detail about how to take into account daily allowances when calculating taxes.

There are also no rules in the code for other travel expenses. Companies approve the procedure for paying travel expenses in 2019 in their regulations(Clause 11 of Government Decree No. 749 dated October 13, 2008). If the company has supporting documents, then the costs can be taken into account when calculating income tax and tax under the simplified tax system.

Sample order for establishing daily allowance standards in 2019

Daily allowance for business trips in Russia

The amount of daily expenses for trips around Russia in 2019 should be fixed in a collective agreement or local act. To avoid confusion with taxes and contributions, you can adhere to the non-taxable limit - 700 rubles. On one day. From daily allowances in excess of this norm, the accountant will withhold personal income tax and count insurance premiums.

Travel expenses for daily allowances in 2019 in Russia, pay employees:

• for each day of stay on a business trip, including weekends and holidays;
• for all days en route (including days of departure and return), including during forced delay.

The day of departure is considered the date of departure of transport from the locality where the employee usually works to the place where he was sent. The return day is the date of arrival of the vehicle at locality where he works permanently. Moreover, if the transport leaves or arrives before 24 hours inclusive, the current day is considered. If this happens at 0 o'clock - the following.

Example of daily allowance calculation in 2019

An employee goes on a business trip by train. The railway station is located within the city.
The train's departure time is 23:56 on June 4.
The first day of the trip will be June 4th. The daily allowance for this day is paid in full amount.

Daily allowance for business trips abroad

The amount of daily allowance for business trips abroad in 2019 is set by the employer independently in a collective agreement or local act. Moreover, to avoid confusion in tax accounting, the daily allowance norms most often used for business trips abroad are the same as for personal income tax and contributions - 2,500 rubles. for a day. Then the accountant will not calculate personal income tax and contributions in 2019 from the daily allowance.

For state employees there are their own standards for daily allowances abroad (Government Decree No. 812 of December 26, 2005). For example, for China, the daily allowance for a business trip from the territory of Russia to the territory of foreign countries is 67 US dollars. For Kazakhstan, the size is smaller - only 55 dollars.

The date of departure from Russia and entry back into the country for a business trip abroad is determined (clauses 18, 19 of the Regulations, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749):

• for business trips to CIS countries, for entry into which they do not make a mark in the passport, - according to travel documents;
• for business trips to foreign countries - based on marks in the international passport indicating that the employee crossed the border.

Let’s assume that an employee moves across Russian territory before going abroad. In this case, pay per diem according to the norm for domestic business trips. From the day you cross the Russian border, apply daily allowance limits for trips abroad. And from the day you cross the Russian border, apply the norm for internal business trips again.

Daily allowance for one-day business trips in 2019

The employer has the obligation to pay round trip travel and accommodation for an employee who is going on a business trip for several days. For each day of travel you need to pay a daily allowance (Article 168 of the Labor Code of the Russian Federation). The rules for calculating payments for a one-day business trip were reviewed by experts from the Glavbukh system.

For a one-day business trip, reimburse the employee for the cost of travel. Pay per diem for one day of business trip in 2019 only if the trip is abroad. Charge them not in the full amount, but within 50 percent of the limit that was established for foreign trips (clauses 11, 20 of the Regulations, approved by Government Resolution No. 749 of October 13, 2008).

An employee is not entitled to daily allowances for one-day business trips in Russia. Instead, the company has the right to pay compensation for other expenses related to the trip. If you do this, then such a condition must be written down in a local company document. For example, in an employment or collective agreement. Or you can issue an order that states compensation for expenses of seconded employees instead of daily allowances. You also need to indicate the amounts that you will issue to employees.

If you do not pay personal income tax and contributions on the “excess” daily allowance, tax authorities will issue a fine and charge penalties. The fine is 20 percent of the amount that the organization did not transfer (Articles 122, 123 of the Tax Code of the Russian Federation).

An employee's stay on a trip by order of the head of the organization and for carrying out official assignments is paid taking into account the average salary and daily allowance for all calendar days spent on a business trip.

In the current year 2018, the government did not change the payment procedure business trips abroad.

Who can become a foreign business traveler and who cannot?

An employer does not have the right to send employees on a business trip abroad who:

• are on maternity leave;
• have formalized student contractual agreements;
• are on disability with limited traveling activities;
• are minors, but perform certain job duties in the company.

But workers engaged in creative activities, journalists, singers, actors, including athletes who are not yet 18 years old, are allowed to travel outside the country for work matters.

Workers of certain categories can be sent on a business trip abroad, with their consent in writing. It refers to next employees:

• women with children under three years of age, or men left with children of the same age without a mother, also women as single mothers;
• who have a disabled child;
• if they are looking after or caring for a sick close family member;
• with an established disability group, performing program procedures to restore the body.

Listed categories of employees may refuse from traveling abroad for work. This right must be stated in the written consent to travel, which confirms their awareness of this possibility.

Often, experts ask questions about how to arrange a work trip outside the country for an official if he is employed part-time within the organization. Such employees can travel for work purposes, but this must be correctly reflected in the documents relating to the second place of work.

Income Tax Calculation individuals involves rationing daily allowances. Business trips outside our country do not provide for taxation on the employee’s expenses for accommodation, if they do not exceed 2,500 rubles in one day, according to the same article Tax Code. For example, if the daily allowance paid by an organization is 2,700 rubles, then 200 rubles of this amount are taxable.

Pension payments, medical contributions, compensation for sick leave and child care are made in a similar way.

Thus, compensation to an employee for being on a foreign business trip is provided for in Article 168 of the Labor Code of the Russian Federation. If the organization is budgetary, then the amount of daily allowance is calculated in accordance with legislative acts. Other organizations set their own size.

Detailed information on business trips abroad is presented in this seminar.

An employee sent on a business trip, in addition to payment for the time spent on it, is entitled to compensation for the funds he spent on living in another city. At the same time, in 2019, some adjustments were made to the daily allowance for business trips. Next, we will consider in detail the procedure for calculating and paying daily allowances for business trips in Russia and abroad.

Definition and classification of daily allowances for business trips, their legal basis

The daily cost of a business trip is the material burden on the employee’s budget due to his temporary stay in another city. The employer is obliged to compensate them in the amount specified by law. In addition, during the period the employee is on a business trip, he wage is retained in the usual volume.

Please note that practice shows that daily allowances will be paid to an employee only if he was in another city for more than 24 hours. That is, if necessary, look for a place to spend the night.

Daily expenses are divided into the following categories:

• Setting up an employee in a new place, that is, finding and paying for housing (hotel, hostel or rented apartment);
• Eating in canteens or cafes, as well as purchasing food in stores (receipts are required for compensation);
• Moving by public transport. The costs of travel to the place of business trip and return, as well as movement within the city limits (if receipts are available), are subject to reimbursement;
• Conducting business lunches and other events necessary for the company;

Other expenses are also allowed if the manager considers that they were due to the performance of the subject’s official duties.

Limits established at the state level help determine the amount of daily allowance to be compensated to an employee. So, starting in 2017, they have undergone certain changes, which every manager, if he sends subordinates on business trips, should be aware of.

Changes in daily allowances for business trips in 2019

The main adjustments to daily allowances affected foreign business trips:

1. Firstly, since 2017, control of settlement data has moved from extra-budgetary entities to tax authorities.
2. Secondly, insurance contributions will be calculated from the amount of daily allowance exceeding the legal limit (discussed below). Thus, the head of a company can independently determine the amount of daily allowance on business trips for his subordinates, and it may exceed the norm established in the Tax Code of the Russian Federation. However, this should be reflected in local regulations ( collective agreement, order on business trips, etc.).
3. The changes also affected the calculation base. Now, to calculate the daily rate of expenses, insurance deductions for are not taken into account.

Amount of daily allowance for a business trip in 2019 and taxation

The legislator does not limit the maximum possible daily expenses of any employee. The employer has the right, based on his own desire, to determine the amount of payments to subordinates for staying on a business trip in 2019. In addition, the amount of reimbursement may differ for an ordinary employee and the head of a separate department.

In addition, based on RF PP No. 729 of October 2, 2002, the daily allowance of funds for a business trip in a commercial business entity should not be less than in government organizations.

A number of restrictions on deductions were adopted in 2019 tax amounts and contributions. Based on Art. 217 of the Tax Code of the Russian Federation, in 2019 the following amounts of daily expenses are exempted from the tax burden:

• Business trip within Russia – 700 rubles;
• Business trip abroad – 2500 rubles.

That is, if by order of the head of the organization it is decided that the daily rate of expenses for a specific subordinate on a business trip in the Russian Federation will be 1200 rubles, then tax deductions should be made from the difference (1200 - 700 = 500 rubles).

The manager can change the limits on the expenditure of financial resources by his subordinates at any time convenient for him. However, as practice shows, the most successful period for making such a decision is the beginning of the year.

The procedure for calculating the number of days on a business trip

In order to be able to correctly determine the number of days of a business trip, the employee upon his return must provide documents confirming its duration and the presence of expenses. First of all, such documents are travel tickets.

It is based on the dates indicated on the travel tickets that the number of days that the employee spent on a business trip is recorded:

• If the business trip was carried out within Russia, then the proof is the date of the ticket or contact with the transport service.
• If an employee, due to the needs of the company, went abroad, then his departure and arrival are recorded by the customs service.

Also, for a business trip, a subordinate can use his own car. In this case, payment of financial compensation is due if the subject provides the following documents:

• Waybill;
• Receipts, checks or any other papers that would certify that the car used in the interests of the organization followed the required route.

The procedure for making compensation payments during a business trip

Compensation for funds spent on a business trip is carried out to an employee returning from abroad or from another Russian city where he was sent.

Cash is compensated not only for working days. Per diem on weekends while on a business trip is also paid. In addition, holidays, periods spent on the road, as well as necessary and/or forced stops are also subject to compensation.

When the frequency of a business trip is no more than one day and travel outside the country is not expected, the employee is not provided with compensation for his expenses. However, the manager has the right to reimburse expenses incurred on a one-day business trip. He should record this in the local regulatory documents, defining in detail the order of day trips.

The procedure for reimbursement of travel expenses during a long-term departure involves the following steps:

1. The head of the organization informs the subordinate about the limits on travel expenses that exist for the current year.
2. The subject, while away, spends financial resources without exceeding the established limit.
3. After his return, the employee provides the manager and/or the accounting department of the enterprise with the appropriate papers that would confirm all his expenses (travel tickets, checks, receipts).
4. The legally determined amount of daily expenses on a business trip is multiplied by the number of days that the employee spent on a business trip. The amount received is the funds to be reimbursed.
5. The specified compensation funds are paid with the next salary.

The given algorithm of actions is standard and can serve as a model for any organizations. It may differ slightly depending on the rules established by local documents governing this process.

Daily allowance for a one-day business trip

When answering the question of what is considered daily expenses on a business trip requiring reimbursement, many experts mean funds spent on a business trip, provided that the subject stays in another place for more than a day. However, neither labor nor tax law does not establish restrictions regarding the duration of one business trip. So, an employee can go on a business trip even for one day. At the same time, you will have to report for it according to the same requirements as during a long-term departure.

The manager reimburses all expenses incurred on such a business trip (travel or meals), however, the cost limit must be agreed upon in advance and observed by the employee. However, daily allowances for one-day trips are not paid in advance. Accordingly, the employee is only entitled to reimbursement of funds actually spent.

Although the employee is not entitled to a daily allowance for a one-day trip, the manager, instead of reimbursement of expenses, can offer and agree with the subordinate an option in which the subject is given fixed amount money. The specified amount will correspond to the limit and the team member will be able to travel within the limits of the funds issued.

Business trips for employees government agencies regulated by RF PP No. 729. The regulations define the norms for daily expenses for business trips within the country. Thus, the amount of daily payments per government employee on such business trips is 100 rubles.

Procedure for issuing funds to employees budgetary organizations regulated by RF PP No. 812 as amended on December 29, 2016.

Daily allowance for business trips abroad

In accordance with Art. 217 of the Tax Code of the Russian Federation, the daily allowance for a citizen going on a business trip abroad is 2,500 rubles. If the manager sets an upper spending limit higher than the amount specified by law, personal income tax and insurance premiums will be withheld from the additional funds.

In addition, a nuance of a business trip abroad is the advance issuance of funds either in foreign or domestic currency. In addition, since such a trip consists of two stages (the first is the movement of an employee across the territory of the Russian Federation, and the second is crossing the country’s border), it is possible to issue both rubles and foreign money at the same time.

The company can also provide the subject with funds in rubles so that the employee can exchange this money for foreign currency while he is abroad. To confirm this operation, the employee will need to show his employer a receipt from the exchange office or bank.

All expenses incurred in foreign currency are subject to reimbursement in ruble equivalent, based on the current rate of the Central Fund of the Russian Federation at the time of the subject’s return to Russia.

Examples of calculating daily allowances for business trips

Example 1. Tarasov I.G. I was sent on a business trip within the Russian Federation for 14 days. The departure date recorded on the train ticket is 09/01/2017, 14:00. Tarasov arrived back on September 14, 2017 at 18:00. The amount of daily funds at the enterprise is 670 rubles. (which does not exceed the limit of 700 rubles).

The daily allowance calculation is as follows: 670 * 14 = 9380 rubles.

Example 2. Komarov L.D. goes on a business trip within the borders of Russia for 14 days. The daily allowance rate at the enterprise is 950 rubles, which is 250 rubles. exceeds the limit established by law. The daily allowance calculation will look like this:

1. 950 – 700 = 250 rub.
2. Personal income tax is withheld: 250 – 13% = 33 rubles.
3. The amount of daily allowance is determined: (700 + 217) * 14 = 12,838 rubles.
4. The personal income tax to be transferred to the budget is determined: 33 * 14 = 462 rubles.

Example 3. Dronin S.V. went on a business trip abroad for 10 days (from 10/01/2017 to 10/10/2017). So, on 01.10 and 10.10 the funds were spent by Dronin within Russia. He spent the remaining 8 days abroad. The regulatory act of the enterprise establishes the following daily allowance values.

12/22/2018, Sashka Bukashka

Per diem is the standard daily payment for an employee’s stay on a business trip. Anyone who has ever gone on a business trip knows how much paperwork an expense report entails. It’s easy to get confused in this kitchen - there’s a daily allowance, an advance report, and reimbursement of expenses... Let’s look at what you need to account for and what you don’t - let’s look at it point by point.

What payments are due to a business traveler and what is daily allowance?

Any business trip lasting 1 day or more is considered a business trip and the employer will bear the costs. This is logical, because if a company sends its employee to perform a job function in another city or even another country, it is obliged to give him money for this, and that’s all mandatory expenses reimburse. A person needs to live somewhere away from home, have something to eat, and he won’t be able to get to the place for free either.

During this period of business trip, the employee is entitled to the following payments:

• average earnings for all working days of absence (relatively speaking, this is salary);
• daily allowance - a fixed amount for each day of absence;
• reimbursement of actual expenses of a person in another city (or even country).

The average salary is paid according to the employee’s schedule for traveling on weekdays. If a one-day business trip falls on a holiday or weekend, payment must be made in double amount.

Often an employee cannot understand daily allowance and travel allowance - what is the difference between these payments?

What is daily allowance

Daily allowance - additional payment, it can be set in any amount, the decision on which is made by the employer. If the organization has a Regulation on business trips and their support, it will probably state how much the employee is charged for each day of travel. It is impossible to answer what the daily allowance is for business trips in 2019, since this payment, although mandatory, may vary.

What are travel allowances

So, before the trip, the employee was given tickets and given travel allowances. What is this and is it related to the same daily allowance that we just discussed in the paragraph above?

This additional amount in case of unforeseen expenses. This could be, for example, dinners with out-of-town partners, entertainment expenses (gifts, cultural program for colleagues, and so on). You will have to account for all this money, detailing the items spent, that is, draw up an advance report. Therefore, we strongly recommend that you keep all checks and receipts for such expenses in case your superiors require evidence of the amounts.

The rest of the money will need to be returned. Therefore, it is impossible to answer unequivocally what is included in daily travel expenses, because these are completely different concepts.

Accommodation and travel can be paid for in advance, and then you will not have to account for them. But unplanned or forced expenses will require explanation, and the employer may refuse to reimburse them.

What determines the amount of daily allowance?

Necessity of work sometimes forces us to travel not only within Russia, but also outside its borders, and the payment in these cases is different. At the state level, there are limits on the amounts for these tax-free payments, and employers usually try to stay within these limits. The dimensions of these restrictions are as follows:

• trips within the Russian Federation - no more than 700 rubles per day;
• trips abroad - no more than 2500 rubles per day.

The exact amount of daily allowance for business trips in 2019 is determined by the organization and enshrined in its regulations: orders, rules, regulations.

Let us emphasize this point once again: an organization can set absolutely any amount of daily allowance! From 100 rubles to several thousand or even more rubles per day. There are no federal or state regulations that describe the upper and lower limits. However, any company tries to find a fine line between the desire to reduce its costs and the need to look decent in the eyes of employees. Therefore, almost all enterprises are guided by the amount of 700 rubles in Russia and 2500 outside Russia. They can legally avoid paying taxes on these amounts, which is important for the organization.

The duration of the trip also matters, especially if it is very short - only 1 day. In this case, such payments are not provided for business trips in Russia at all, but for trips abroad they are paid in the amount of 50% of the norm established by the company.

Since the laws have not undergone any significant changes, payment of daily allowances for business trips in 2019, as before, is made before the trip. At the same time, travel allowances are issued in case of additional expenses.

Note, what is on our website

The article tells you how to pay for travel expenses in 2019, how much to issue daily allowances in Russia and on business trips abroad.

Which employee trips can be considered business trips?

If a company sends an engineer to another city to install its machines, this is a business trip. And if he goes to another city to visit relatives, and along the way he arbitrarily decides to go to the production site to see how the machine works. The expenses for such a trip cannot be classified as travel expenses.

There are a lot of reasons for a business trip: sending a specialist to conduct tests, troubleshoot problems, set up equipment, search for new clients, open branches, present company products, etc. The list can be very long. It is important here that the trip is strictly special purpose.

Attention! If the employee’s job duties involve regular travel, for example, a truck driver, then such trips cannot be considered a business trip.

When sending an employee on a business trip, the company makes the following payments to him:

• Salary;
• Business travel (this is payment for travel, accommodation, other needs);
• Daily allowance (this primarily includes food and payment for daily needs related to business needs).

All these payments will amount to travel expenses in 2019. This provision is the same for all enterprises and individual entrepreneurs, regardless of the type of taxation. Now let's talk about each type of expense in more detail.

Daily costs in travel expenses in Russia in 2019

Per diem is an important travel expense item in 2019. Since daily allowances are not the employee’s income, they are not subject to personal income tax. But it's not that simple. The maximum amount of daily allowance not subject to personal income tax and insurance contributions in 2019:

• 700 rubles per day, if we are talking about trips around Russia;
• 2500 rubles per day if you send an employee abroad.

The company can issue daily allowances in excess of the limit, but then the difference between the money actually paid and the limit will be taxed income tax, contributions. In addition, you will not be able to include this extra limit in expenses when determining the income tax base.

Important! Contributions for injuries are not taken from any amount of daily allowance, even those above the limit.

To correctly account for daily allowances in travel expenses, you need to know the rules for issuing them.

1. Daily allowance is paid to the employee for each day of a business trip, including weekends and holidays, as well as days when he is on the road, and days when he is forced to make a temporary stop.
2. The daily allowance must be paid in advance before the start of the business trip. If the employee does not receive the money, he has the right not to go on a business trip. The accountant posts this money through 71 accounts to report to the employee.
3. If a business trip involves a trip to a nearby area, and the employee intends to return home every day after performing official duties, per diem is not paid. For example, your company is located in Moscow, and you send an employee on a business trip to the Moscow region.
4. Daily allowances are also paid if an employee falls ill on a business trip, which is confirmed by a certificate of incapacity for work. In addition to the daily allowance, you also pay him sick leave benefits.

Calculation of daily allowances in Russia in 2019

Daily allowances are calculated by multiplying daily expenses by the number of business trip days, taking into account travel. Here's what it looks like in an example.

Example. Ulybka LLC sends an employee by plane on a business trip from 04/03/2019 to 04/05/2019. At first glance, it seems that the business trip takes 3 calendar days. This is correct, but not everything is so simple, since when calculating the daily allowance, you also need to take into account travel time.

*Please note that the tax office requires counting the time to the train station or airport and back from the employee’s place of work, and not from the place of residence. Even if it is obvious that the business traveler will go on a trip from home.

Now let's count. If we take into account the time taking into account the journey to the airport and check-in for the flight, then our employee will leave his place of work on a business trip on 04/02/2019 at approximately 21:00. The same applies to arrival. If you add baggage collection, passport control and the road from the airport to the arrival time, then he will return no earlier than 1 hour and 30 minutes. 04/06/2019.

This means that daily expenses must be calculated from April 2 to April 6, 2019, which is already 5 calendar days. The company will pay him a daily allowance in five days.

Daily expenses for business trips abroad in 2019

When sending an employee on a trip abroad, you need to take into account some features when calculating travel expenses in 2019. This is primarily due to daily expenses.

The fact is that daily allowances in such a situation can be issued in foreign currency. It is important not to exceed the ruble limit of 2,500 rubles. We have compiled a table that will help you avoid unnecessary taxes if you decide to pay for travel expenses with foreign banknotes.

*Even if the company pays the daily allowance in foreign currency and exceeds the limit, there are still no contributions for injuries.

What other costs need to be taken into account in travel expenses in 2019

The company's accountant takes into account in travel expenses all the targeted expenses actually incurred and documented by the employee. These include:

1. Tickets for travel from the employee’s place of residence to his place of stay on a business trip, and back. Moreover, it does not matter what type of transport the employee used. These could be train tickets, air tickets, bus tickets;
2. Gasoline costs if an employee goes on a business trip by car, including a personal one. Fuel costs are calculated in this situation using fuel receipts (from gas stations);
3. Accommodation. This can be either a hotel or rental housing.

But here you need to take into account one important nuance. Very often, breakfast is included in the price of a hotel room. So the company cannot take this breakfast into account in its living expenses. Since the business traveler is given a daily allowance for food. The accountant will need to deduct the cost of breakfast from the room payment, or warn employees in advance so that they pay for breakfast separately.

If an employee decides to live in the private sector, then he needs to request documents from the individual with which he can confirm his expenses.

1. Various fees and services (for example, airport services, commission fees, baggage allowance, costs when transferring from one mode of transport to another);
2. Other expenses that are strictly intended, such as fees for obtaining some documentation, expenses related to currency exchange, additional expenses and others.
3. Added in 2019 the new kind travel expenses - resort fee if an employee goes on a trip to Crimea, Krasnodar Territory, Stavropol region, or to Altai. In this case, the fee will be taken from any person visiting these regions for a period of more than 24 hours. The purpose of the trip does not matter.

The company does not include in travel expenses expenses for the employee’s personal needs that are not related to the purpose of the trip. For example, going to a sauna or spa salon. Unless the purpose of the business trip is to test the quality of steam in the steam room.

Documentation of a business trip in 2019

In order to correctly account for travel expenses in 2019, the business trip must be documented in the proper form.

In 2019, a travel certificate will be optional, as will a service assignment and a travel report. In fact, a business trip is made on the basis of the following documents.

1. Order from the manager to go on a business trip;
2. Time sheet (for payment of salary to a business traveler). It can be replaced by tickets, receipts and other documents confirming the employee’s stay in a particular place;
3. Advance report (drawn up by the business traveler upon returning to the workplace).
4. If desired, the enterprise can also keep a log of employees leaving for business trips from the sending organization. If you practice such a document, and this is stipulated in the company’s regulations.

How to draw up a business trip order for an employee in 2019

So, an employee’s business trip in 2019 begins with drawing up an order. Firms have the right to use a free order form or use a ready-made unified T-9 form.

Regardless of whether the company uses a corporate or free form, it is important to indicate the required information there. In the order, the director of the enterprise states in detail:

• Full name and position of the employee;
• Business trip time;
• Purpose of the trip;
• Job tasks to be performed by the worker;
• Document justifying the trip (if available). For example, an agreement with partners on the installation of a machine, etc.

Service tasks can be specified as follows: prepare a presentation, conduct negotiations, take part in a court hearing, install and configure equipment, etc.

Advance report is the main document confirming travel expenses in 2019

Now let's talk about the advance report, without which you will not be able to write off travel expenses as expenses when determining the base for income tax.

The role of this document has increased along with the abolition of travel certificates, job assignments and reports on work performed.

Travel expenses in 2019 are actually confirmed only by supporting documents brought by the employee, which form the expense report.

• Such supporting documents include:
• tickets (air, train, bus, train);
• checks and receipts;
• hotel registration voucher;
• other documents documenting the employee’s residence in a particular place;
• contracts, invoices;
• waybill;
• office notes;
• marks in the passport about border crossing.

Data from all listed primary documents are transferred to the advance report. In the future, it will be the basis for recording travel expenses in the enterprise’s accounting in 2019.