Accountant requires a check: how to properly prove your flight?
Usually a business trip implies a trip due to the employer. Payment of flight and housing, money for other expenses, transfer. Sometimes the company pays all at once, and sometimes an employee himself. Then the company reimburses spending if it provides all checks in accounting. And it concerns not only the cost of travel and food, but also for air tickets with housing. Some understand the word "check" literally, but in the case of the air ticket it is not at all the check, which is issued in the store.
Often, in the comments, we are asked how to get a "check" for the paid flight. We found important information about it and want to share it. For several years now have rules on which documents should provide an employee of the company in accounting, so that its costs are taken into account.
Article 252 of the Tax Code of the Russian Federation It states that travel expenses should be documented and decorated in accordance with the legislation of the Russian Federation. An employee attaches travel documents to his travel report – this is a confirmation of travel expenses.
What documents will be confirmed by the flight costs?
The first and most important thing – if you buy an electronic ticket ticket through the website / application of travel agency or airline, it is a document confirming the flight fact. Most often that Route receipt and boarding pass in printed video. If they lack any details, you can attach Cost certificate from the carrier or agency where you bought a ticket. And now more about each document.
If you bought a ticket online through a website or application, then a document confirming expenses will be a route receipt that came the passenger to the post office. Print it, it contains the cost of the flight – it is important.
These rules are described in NS. 2 order of the Ministry of Transport of Russia from 08.eleven.2006 No. 134 "On the establishment of the form of an electronic passenger ticket and a luggage receipt in civil aviation". As follows from the document: "The route / receipt of the electronic passenger ticket and the luggage receipt (extract from the automated information system for air transportation) is a document of strict reporting and applies to the implementation by organizations and individual cash settlements and (or) settlements using payment cards without the use of cash registers. ".
It sounds difficult, but the point is simple: The route receipt is quite suitable for confirming the cost of the flight.
Electronic boarding pass
The aviation rules also have the concept of landing coupon in electronic form. In accordance with the changes made Ministry of Transport of the Russian Federation from 14.01.2019 № 7 in order number 134 , Passenger can use electronic boarding pass for flight.
The use of electronic boarding talon is possible only at those airports where there is an information system, which includes an electronic database of inspection, and devices scanning a barcode.
But! Document confirming the flight for accounting is only a boarding pass in paper with a special airline printing. Even if you have registered on the Internet, the electronic boarding pass to confirm travel spending must be printed. This can be done at any airport through electronic self-service kiosks or on the reception.
Paper boarding coupon
To the printed route receipt (e-ticket) you need to attach a boarding pass, which is issued at the airport reception at the airport. But then the attention is: confirming that the employee actually used air transportation services, is a stamp on the inspection in the landing coupon. If this stamp is not, then confirm the flight in another way.
The boarding pass is issued by the passenger by the carrier, regardless of whether the air ticket is purchased through the Agency or through the airline. Otherwise, how do you get into the plane?
These rules are described in NS. 84 Order of the Ministry of Transport of Russia from 28.06.2007 No. 82 On approval of federal aviation rules "General rules of air transportation of passengers, baggage, cargoes and requirements for servicing passengers, shippers, consignees". As follows from the document: "When registering, the passenger is issued on the flight, which indicates the initials and the name of the passenger, the flight number, the date of departure, the time of completion of landing on the flight, landing room and landing room on board the aircraft. If necessary, other information may be indicated in the landing coupon".
If the paper landing you have lost after the flight, you can replace it with a certificate with the necessary information to confirm flight. It is issued by the air carrier or his representative. According to the Department of Tax and Customs Tariff Policy, this certificate may well be adopted as a document confirming the cost of the flight.
Help from the airline
This is an alternative document, to justify travel expenses. Help from the airline is used in case of loss of the printed landing coupon, or in the absence of a stamp on the inspection. Such a document is issued by the air carrier or its representative (agency). We also issue such a certificate. Look for it in the orders in your personal account on our website and in the application.
These rules are described in the letter Ministry of Finance of the Russian Federation from 18.05.2015 № 03-03-06 / 2/28296, from 07.06.2013 No. 03-03-07 / 21187 , and etc.).
Important! The certificate issued by the Agency is sufficient confirmation of the flight fact, only if this agency has the right to issue this kind of certificate on behalf of the airline. If it turns out that the agency has no right to issue such references, then the employer needs to contact directly to the airline.
And if briefly?
If you come back from a business trip and accounting requires confirming the flight documents, then you need not "check", but: