If employees of an organization often go on business trips, then the organization usually enters into an agreement with an agency that issues railway and air tickets. The intermediary issues an invoice with highlighted lines for tickets and service fees. Both tickets and service fees may be subject to VAT.

In accordance with paragraph 7 of Art. 171 of the Tax Code of the Russian Federation, a taxpayer can accept the amount of tax as a deduction if travel expenses are accepted for deduction for profit tax purposes. This includes the need for documentary evidence of expenses, namely a business trip order, confirmation of travel, etc., which usually arises when preparing an advance report. Therefore, VAT is deducted not in the period of receipt of tickets and the intermediary’s invoice, but in the period of preparation of the advance report, i.e. when all requirements for acceptance for deduction are met.

If an employee does not use the ticket for any reason, it will be returned. In this case, as a rule, the service fee is not refunded, and not the full cost of the ticket may be refunded as a fine. This procedure is described in the agreement with the agency, therefore, on the basis of clause 3 of Article 168 of the Tax Code of the Russian Federation, the agency issues an adjustment invoice to the organization, which excludes or reduces the cost of the ticket. Based on the received adjustment invoice, the buyer restores the VAT amounts previously accepted for deduction in accordance with paragraphs. 4 clause 3 of article 170 of the Tax Code of the Russian Federation

Reflection in 1C

Railway and air tickets are monetary documents and for them, in standard solutions on the 1C:Enterprise 8 platform, a special accounting procedure is provided using the documents Receipt of monetary documents and Write-off of monetary documents. Because In fact, the right to deduct VAT on tickets arises when preparing an advance report, then the accounting scheme in 1C is proposed as follows:

• document execution Receipt of cash documents
• registration of the document Receipt of goods and services in terms of service fees, reflection of the invoice in the PTiU document itself
• issuing a ticket reporting Issuing cash documents
• execution of an Advance report with simultaneous registration of a separate Invoice received as part of the document

It should be noted that in accounting, account 50.03 includes the cost of the ticket including VAT, then, from account 71.01, the amount of VAT is credited to account 19.04. Also, the agreement with the agency in the document “Receipt of cash documents” should be entered as “Other”, because VAT accounting is not actually carried out before the preparation of the advance report. Moreover, in the document Receipt of goods and services, the contract is required in the form “With supplier”. This leads to problems when processing payment to the supplier. If you need to create a single payment document, then you have to create a Debt Adjustment document and transfer the debt to a single agreement.

It also turns out that the same invoice is issued twice, the first time when creating the Receipt of goods and services document, the second time when posting the Advance report document. Accordingly, two entries will be made in the invoice journal. This flaw is corrected only in 1C: Accounting 3.0.

Adjustment invoice

When returning a ticket, the agency issues an adjustment invoice. According to it, the buyer must restore the amounts of VAT previously accepted for deduction. This is reflected in the program by the document “Adjustment of receipts” with the type of operation “Adjustment by agreement of the parties.” This document can be entered based on the Receipt of goods and services or based on the Invoice received. Input based on the document “Receipt of cash documents” is not provided.

If the organization, in accordance with clause 7 of Article 171 of the Tax Code of the Russian Federation, did not deduct VAT on tickets before conducting the Advance report, then it would be optimal to create a “Receipt Adjustment” based on the document Receipt of goods and services only in terms of the service fee. Write off the refundable part of the ticket price with the corresponding amount of VAT using the document Issuance of monetary documents with the type of transaction "Return to supplier", write off the non-refundable part with the same document with the type of transaction "Other issue".

If, for some reason, VAT on tickets has already been deducted, then you should enter the document “Adjustment of receipts” based on the document Invoice received, which was generated when posting the document “Advance report”. In this case, you will most likely need to manually fill out the tabular part of the document and generate entries in the accounting register, because the document will be posted only according to the “VAT sales” register.

In connection with the features described above, it is advisable to adhere to the following recommendations:

1. Before paying under an agreement with an agency, transfer the debt amounts from an agreement with the “Other” type to an agreement with the “With supplier” type using the “Debt Adjustment” document
2. Do not deduct VAT from service fees until an advance report is made. The easiest way to do this is as follows: do not register an invoice in the Receipt of goods and services document. Next, when, when posting the Advance Report document, the Invoice received is generated, add the Receipt of Goods and Services document to it as a basis document. This will also avoid duplicate entries in the invoice journal.
3. Do not deduct VAT amounts on tickets until an advance report is made. If this still needs to be done, then it is better to modify the standard configuration: make sure that the document Receipt of goods and services can receive monetary documents to account 50.03 with the allocation of VAT to account 19.04. You will also need to finalize the Receipt Adjustment document: so that the tabular part is filled out in it based on monetary documents.

If after reading the article you still have questions, you can ask them in this form. We will try to answer any questions regarding reflection in programs on the 1C:Enterprise 8 platform on the next business day.

How can a ticket in electronic form be reflected in the purchase book if the carrier’s INN/KPP is not included in the itinerary receipt? Electronic forms of railway tickets do not have all the details required for paper documents. When making entries in the purchase book, a dash is placed in the INN/KPP columns. Question No. 5. How are tickets purchased through the electronic payment system refunded? To return a ticket, you must have a justification - submitting an application in the form of a claim for a refund. The deadline for submitting the application is six months, determined from the date of departure of the train. Within a month, the carrier makes a decision, which is communicated to the applicant. Depending on the basis and time of the appeal, the amount of the amount returned by bank transfer to the payer’s details is determined. Rate the quality of the article.

Reflection of tickets in the purchase book

O Letter of the Ministry of Finance of Russia dated September 21, 2012 No. 03-07-11/393 The company has the right to claim a VAT deduction on electronic air or railway tickets. To do this, they must be registered in the Purchase Book.

This conclusion was reached by the Russian Ministry of Finance in letter dated September 21, 2012 No. 03-07-11/393 (response to a private request). In the commented letter, the Ministry of Finance clarified that VAT deduction is possible only if the carrier has highlighted VAT as a separate line in the electronic ticket.
Some inspectors interpret this rule to mean that VAT should be written under the ticket price, and not next to it. The Ministry of Finance and the Federal Tax Service confirmed to us that this requirement is unnecessary.
For a deduction, the main thing is that the specific tax amount is written on the ticket. Where and how it is located is not important. If VAT is allocated, then the ticket must be registered in the Purchase Book (see.

sample).

About registration in the book of purchases of electronic air tickets and railway tickets

The need to adjust VAT when returning tickets does not arise due to the lack of an entry in the accounting records when the ticket was purchased by an accountable person before reporting. Foreign language of tickets When traveling abroad, tickets issued in a foreign language are purchased.

The position of the legislative bodies is reflected in the letter of the Ministry of Finance dated April 10, 2013 No. 03-07/11/11867. The document indicates the need to maintain primary accounting documents in Russian, which requires a translation of the forms presented line by line.

To accept expenses, translation of secondary document information is not required. In the case of using data for VAT deduction, translation is required based on information about the service provider, buyer, description of the document amount and tax.

There are no special conditions for the form of translation. The text does not need to be notarized. Rubric “Questions and Answers” ​​Question No. 1.

How to reflect an electronic railway ticket in the purchase book and VAT declaration

For railway transportation, the amount is set based on the cost of a ticket in a general carriage, or a reserved seat ticket if it is not available on the route. Compensation for employee expenses for lost documents cannot be classified as expenses of the enterprise that reduce the taxable base (clause 1 of Article 252 of the Tax Code of the Russian Federation). Due to the absence of documented expenses, the amount is covered from after-tax profits.

Info

Accounting for VAT on tickets, purchase book VAT is taken into account as part of deductions during the period of approval of the advance report. According to paragraph 7 of Art. 171 of the Tax Code of the Russian Federation, if business trip expenses, including the cost of tickets, are taken into account when taxing profits, VAT is deductible.

VAT on tickets in 2018

Attention

Conditions for the deduction:

• Availability of the document in its original form.
• Highlighting the tax amount in the document.
• Recording a document in the purchase book.
• Entering data into the purchase book during the approval period for expenses.

An invoice is not required to apply the deduction. When making an entry in the purchase book, it is necessary to take into account that the cost of a ticket consists of several component parts, among which there are amounts subject to VAT at different rates.

The cost includes travel at a rate of 10% and may include services taxed at a rate of 18%. To include tax as a deduction, it is not necessary to separate the amounts by rate.

The law prohibits the purchaser of services (goods, works) from changing or dividing into components the VAT amounts billed by the supplier.

Accounting for train tickets in accounting

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VAT on train tickets in 2017

The document is subject to verification by an accounting employee, approved by the manager and submitted to the cash desk for settlements. In organizations, orders set reporting deadlines.

The period for business trips is calculated from the date of arrival. The inclusion of travel expenses in the composition of expenses of the Tax Code of the Russian Federation establishes the right to include expenses for business trips, including travel expenses, in the composition of expenses (clauses

12 clause 1 art. 264 of the Tax Code of the Russian Federation). Amounts are accepted as part of other expenses. One of the main tasks when writing off expenses is to confirm the need for a business trip, for which a job assignment is developed and approved.

Tax Code of the Russian Federation, a VAT taxpayer has the right to reduce the total amount of tax determined in accordance with Art. 166 of the Tax Code of the Russian Federation, as established by Art. 171 of the Tax Code of the Russian Federation, tax deductions (clause 1 of Article 171 of the Tax Code of the Russian Federation). We will tell you how to apply VAT deduction on train tickets in 2017 in our consultation.

VAT refund on train tickets As stated in clause 7 of Art. 171 of the Tax Code of the Russian Federation, VAT amounts paid on business trip expenses (travel expenses to and from the place of a business trip, including expenses for the use of bedding on trains) are subject to deductions. As a general rule, VAT is deductible on the basis of an invoice.

However, in relation to business trip expenses, other documents may be taken into account instead of an invoice (clause 1 of Article 172 of the Tax Code of the Russian Federation). This refers to strict reporting forms in which the VAT amount is highlighted as a separate line.

The employee was on a business trip and brought an electronic ticket to confirm travel expenses. The ticket amount was 7,662.50 (including VAT 737.71 rubles). From January 1, 2017, the cost of travel on trains and the cost of services for the provision of bedding for use are subject to VAT at different rates (10 and 18 percent). In the electronic ticket, VAT is indicated as a total amount; there is no breakdown of the rates. How to allocate VAT on a train ticket and how to prepare an advance report?

According to paragraph 7 of Article 171 of the Tax Code of the Russian Federation, VAT amounts paid on business trip expenses (in particular, on travel to and from the place of business trip, including the cost of using bedding on trains) are subject to deductions. From January 1, 2016, the cost of travel on trains and the cost of services for the provision of bedding for use are subject to VAT at different rates: 10 and 18 percent, respectively (Federal Law No. 386-FZ). However, on tickets, VAT may be indicated as a total amount without division into rates.

The Ministry of Finance of Russia explained how to accept VAT for deduction in this case in letter No. 03-07-11/11033. The financial department indicated that when purchasing train tickets for the travel of organization employees to the place of business trip and back, the amount of VAT allocated as a separate line in the train ticket is accepted for deduction.

Thus, when purchasing a railway ticket in which VAT is indicated as a total amount without division by rates, the deduction is applied in the general manner.

In letter No. ISH-2141/CBS, JSC Russian Railways informed where, if necessary, organizations can contact to obtain data on the cost of services and the amount of VAT in terms of the rates indicated on the train ticket.

To do this, you need to add a new line in the Advance Report document and fill it out as follows:

In the Document (expense) field, enter information about the train ticket;

In the Nomenclature field, select the item corresponding to the expense in the Nomenclature directory (Travel Expenses);

Specify any VAT rate or leave the default one proposed by the program (the VAT rate does not appear in the purchase book);

In the Amount, VAT and Total fields, indicate the amounts according to the document submitted by the accountable person. When creating a purchase book, amounts from the VAT and total fields fall into columns 15 and 16 of the purchase book;

In the Supplier field, select a counterparty from the Counterparties directory;

In the SF field, set the flag for ticket registration (strict reporting form);

Set the flag in the BSO field, and the ticket details are transferred to the received Invoice document, which is automatically created based on the advance report. When creating a purchase book, data from the Invoice Details fields falls into column 3 of the purchase book Number and date of the seller's invoice;

Fill in the fields Cost account, Division, Subconto, Cost account NU, Subconto NU and VAT account.

The object of VAT taxation is transactions on the sale of goods (works, services) on the territory of the Russian Federation. That is, the presence of VAT on the ticket depends on where and by whom the flight service was sold. Thus, services for air transportation of passengers and baggage provided by foreign airlines are not subject to Russian VAT, since these services are not recognized as Russian territory. Accordingly, such air tickets do not contain information about VAT ().

Services for domestic and international air transportation of passengers and baggage provided by domestic airlines are also subject to VAT at different rates (10% or 0%).

Transactions for the sale of services for domestic air transportation of passengers and baggage are subject to VAT at a tax rate of 10%.

The exceptions are:

• operations for the sale of services for domestic air transportation of passengers and baggage, provided that the point of departure or destination of passengers and baggage is located on the territory of the Republic of Crimea or on the territory of the State Federal Reserve of Sevastopol. Until January 1, 2019, such transportation VAT at a rate of 0%;
• operations for the sale of services for domestic air transportation of passengers and baggage, provided that the point of departure or destination of passengers and baggage is located in the Kaliningrad region. They VAT at a rate of 0% on an indefinite basis;
• when providing services for the transportation of passengers and luggage, provided that the point of departure or destination of passengers and luggage is located outside the territory of the Russian Federation, when registering transportation on the basis of unified international transportation documents, VAT is 0%.

Please tell us in detail about VAT on air and train tickets - 10% and 18%, whether both rates are accepted for offset, or only 10%, or only 18%. We heard at the seminar that only 10% VAT can be accepted on a ticket. , and 18% VAT requires an invoice. Since there is no invoice for tickets, 18% VAT cannot be accepted. Is this true?

An organization has the right to safely deduct VAT on plane or long-distance train tickets. The main thing is that the tax is highlighted as a separate line on the form. The VAT rate on such tickets is 10%. All additional fees, including the cost of services (use of bedding and meals), are subject to VAT at a rate of 18%. At the same time, VAT can be deducted even if there is no invoice for services, the main thing is that the VAT amount is allocated.

A 0% rate is applied to travel on commuter trains and is valid from January 1, 2015 to December 31, 2016 (Article 3 of Federal Law dated April 6, 2015 No. 83-FZ). Therefore, do not deduct VAT on train tickets for this period, even if the tax is highlighted on the ticket.

1. How to register an electronic ticket in the purchase book, in which the VAT amount is highlighted. The ticket was purchased through an intermediary who is not a VAT payer
In your purchase book, record the printed itinerary/receipt for your airline ticket or control coupon for your train ticket. There is no need to indicate information about the intermediary in the purchase book.

The current rules allow you to deduct VAT on travel expenses on the basis of a strict reporting form, if the amount of tax is allocated in it (clause 7 of Article 171, clause 1 of Article 172 of the Tax Code of the Russian Federation). Types of BSO confirming payment for travel are named in orders of the Ministry of Transport of Russia dated November 8, 2006 No. 134, dated August 21, 2012 No. 322. These are the following forms:

– route/receipt of an electronic passenger air ticket and baggage receipt (extract from the automated information system for registration of air transportation);
– control coupon of an electronic travel document (ticket) (extract from the automated control system for passenger transportation in railway transport).

On the basis of such documents, you can deduct the amount of VAT allocated in them (clause 18 of section II of Appendix 4 to the Procedure approved by the letter of the Ministry of Finance of Russia dated January 30, 2015 No. 03-07-11/3522, , , dated January 12, 2011 No. 03-07-11/07).

You can take advantage of the deduction in the quarter in which the employee compiled an advance report for a business trip and indicated travel documents in it ().

When registering electronic tickets in the purchase book, consider the following feature. Transport agents sell tickets on behalf of the carrier or the carrier's representative. For example, railway tickets for passenger transportation are sold by the carrier JSC FPC. Intermediaries distributing air and rail tickets cannot act on their own behalf. Therefore, the names and details of such intermediaries are not reflected in tickets. Therefore, there is no need to indicate information about them in the purchase book.

The detailed procedure for filling out the relevant columns of the purchase book is given in the table.

Example of registration in the e-ticket purchase book

Two employees of the organization were sent on business trips. A.S. Kondratiev - in Saratov, V.N. Volkov - in Yekaterinburg.

At the end of their business trips, employees submitted advance reports:
– A.S. Kondratiev - April 21. He attached to the advance report a control coupon for electronic ticket No. GP7655318 985322 dated April 17 in the amount of 5,600 rubles. (including VAT – 854.24 rubles). The ticket was purchased and paid for through the transport agent’s website. The ticket seller is JSC FPC;
– V.N. Volkov - April 23. He attached to the advance report the route/receipt for electronic passenger air ticket No. 262 24017991410 dated April 18 in the amount of 17,500 rubles. (including VAT – 2669.49 rubles). The ticket was purchased and paid for at the ticket office of the transport agent. The ticket seller is Ural Airlines JSC.

The accountant registered these documents in the purchase book.*

Andrey Kizimov, Deputy Director of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

2. How to take into account the costs of traveling on a business trip by public transport when taxing. The organization applies a general taxation system

VAT

If travel expenses are taken into account when calculating income tax, input VAT on them can be deducted (). Is it possible to deduct VAT on expenses that are not taken into account when calculating income tax, see When input VAT can be deducted.

When paying for travel expenses in cash, the basis for deduction is strict accounting forms (travel tickets, receipts for the use of bedding on the train). The amount of tax in them must be highlighted in a separate line.

If Russian tickets are issued in a foreign language, then for the purposes of applying the VAT deduction, the details necessary for the deduction (for example, the name of the seller and buyer, the name and cost of services provided, the amount of VAT) must be translated into Russian. Translation of other information not related to the deduction of input tax (for example, rules for the carriage of baggage, conditions for applying tariffs) is not required. Such clarifications are contained in letters of the Ministry of Finance of Russia dated October 1, 2013 No. 03-07-15/40623, dated April 10, 2013 No. 03-07/11/11867 and the Federal Tax Service of Russia dated October 17, 2013 No. ED-4- 3/18593. The legislation does not establish specific rules on how a translation should be formalized. It is advisable to translate the required lines of the ticket on a separate piece of paper and attach it to the ticket. A document can be translated into Russian by either a professional translator or an employee of an organization who speaks a foreign language (letters of the Ministry of Finance of Russia dated March 22, 2010 No. 03-03-06/1/168, dated November 3, 2009 No. 03-03- 06/1/725, dated September 14, 2009 No. 03-03-05/170). There is no need to notarize the translation.

To accept VAT for deduction, travel documents with the allocated tax amount must be registered in the purchase book (clause 18 of section II of Appendix 4 to, letters of the Ministry of Finance of Russia dated February 26, 2016 No. 03-07-11/11033, dated September 21, 2012 No. 03-07-11/393).

VAT can be deducted only in the tax period in which travel documents are included by the employee in the advance report for a business trip (letter of the Ministry of Finance of Russia dated May 20, 2008 No. 03-07-11/197).

From January 1, 2016, services for the transportation of passengers and luggage by rail across the territory of Russia are subject to VAT at a rate of 10 percent (subclause 7, clause 2, article 164 of the Tax Code of the Russian Federation).

Be careful: The VAT rate of 10 percent applies only to the passenger transportation service (i.e., for the ticket and reserved seat components of the ticket price). All additional fees, including the cost of services (use of bedding and meals), are subject to VAT at a rate of 18 percent.

The legislation does not require the cost of services subject to VAT at different rates to be indicated on train tickets. Tax can be deducted if the VAT amount is indicated on the tickets.

Therefore, the amount of VAT is allocated on train tickets. In travel documents issued from January 1 to February 8, 2016, VAT is reflected as one item in the total amount - without breakdown by services taxed at different rates. VAT can be deducted based on the certificate “Tariffs for a range of services in train cars formed by JSC FPC”. Such a certificate is generated in the Express automated control system and, upon request, is presented by a division of JSC FPC, with which the organization has entered into an agreement for the issuance of railway travel documents, or in any service center of JSC FPC (in the case of an individual purchasing tickets independently with payment at the ticket office ). Help is provided for a fee.

By February 8, 2016, JSC Russian Railways had improved the software, and now tickets separately highlight services at a rate of 10 percent and services at a rate of 18 percent.

Situation: Is it possible to deduct VAT from the cost of railway tickets (air tickets) for an employee’s travel to the place of business trip and back. The employee bought tickets for cash, the tax amount is not highlighted in the documents

No, you can't.

The basis for deducting VAT on the cost of services for transporting an employee to the place of business travel and back are strict reporting forms or copies thereof with the allocated amount of tax (clause 18 of section II of Appendix 4 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137) . That is, one phrase on the ticket “including VAT” without indicating the amount of tax is not enough to apply the deduction. Therefore, if the railway ticket (air ticket) for travel to the place of business trip and back does not include the amount of VAT, then do not apply the tax deduction. This rule also applies to travel tickets issued electronically.

The Ministry of Finance of Russia adheres to a similar position in letters dated July 30, 2014 No. 03-07-11/37594 and dated January 10, 2013 No. 03-07-11/01.

In this case, VAT is not allocated by calculation. If the tax is not mentioned at all on the ticket, the entire cost of the ticket is fully expensed when taxing profits (letter of the Ministry of Finance of Russia dated January 10, 2013 No. 03-07-11/01).

But when the ticket contains the phrase “including VAT” and the tax amount is not deciphered, the VAT amount cannot be attributed to expenses when calculating income tax.*

3. Trap in the document. VAT is calculated on the train ticket at 18 percent

Train ticket machines at suburban ticket offices issue tickets with allocated VAT. But at the same time, the travel document states that the VAT rate is 0 percent. This ticket was sent by our readers (see picture). If you accept the tax as a deduction, the auditors during the audit will charge additional VAT and fine the company. After all, travel by train is subject to VAT at a rate of 0 percent (subclause 9.2, clause 1, article 164 of the Tax Code of the Russian Federation).

DRAWING. How VAT is included in train tickets*

How to avoid problems. The zero rate for travel on commuter trains is valid from January 1, 2015 to December 31, 2016 (Article 3 of Federal Law dated April 6, 2015 No. 83-FZ). Do not deduct VAT on train tickets for this period, even if the tax is highlighted on the ticket.

Include the entire cost of the travel document in your income expenses. By the way, the zero VAT rate on train tickets may be extended into 2017. The draft law is currently being considered by the State Duma.

If the company has already accepted VAT for deduction, pay additional tax with penalties and submit an amendment (clause 4 of Article 81 of the Tax Code of the Russian Federation). To do this, during the period when you made a mistake, cancel the entry through an additional sheet of the purchase book. Then correct the error in the declaration and fill out Appendix 1 to Section 8 - transfer the data from the additional sheet of the book to it. In line 001 of the application, enter a zero. Leave the rest of the information in the declaration unchanged.

By the way, the company has the right to safely deduct VAT on plane or long-distance train tickets. The main thing is that the tax is highlighted as a separate line on the form. The VAT rate on such tickets is 10 percent.*

4.For which tickets you can and cannot claim VAT deductions

From January 1, 2016, the rate for railway transportation became 10 percent, and for the service fee - 18. But the total amount of VAT remained on the ticket. Doubts have arisen: is it possible to deduct tax in such a situation? Belatedly, Russian Railways still changed the appearance of the ticket. And since February 8, it has already allocated two amounts of VAT at both rates (letter of JSC Russian Railways dated February 16, 2016 No. ISKH-2141/TsBS). There is still confusion regarding bus and air tickets. Meanwhile, a deduction can be claimed only if VAT is specifically indicated on the ticket (letter of the Ministry of Finance of Russia dated February 26, 2016 No. 03-07-11/11033).

From this article you will learn:

- what train, plane and bus tickets should look like so that you can safely deduct VAT;

- how to register these tickets in the purchase book.

Train ticket deduction

The deduction can be claimed on both a regular and an electronic train ticket. It doesn’t matter that a paper ticket contains two amounts of VAT - both 10 and 18 percent. And in a ticket purchased via the Internet - the total amount of tax. In the purchase book, you will still record the ticket on one line with the total tax amount.

If you bought a ticket online, to deduct VAT you need to print out the control coupon in your personal account on the rzd.ru website.

See the example below for how to display train tickets in a book.

Operation type code. In column 2 of the purchase book, enter code 23, it corresponds to travel expenses ().

In column 3 of the purchase book you need to show the ticket number and the date of issue.

In the electronic coupon, the number is located in the first line in the very center. And the date is under the tabular part.

On the paper form the number is in the upper right corner. The day the cashier issued the ticket does not appear on it. Therefore, please provide your departure date.

Date of registration. Column 8 of the book should contain the date of approval of the expense report. After all, a deduction is possible only when the services are actually provided, that is, the employee used a travel ticket.

Seller's name. In column 9 of the purchase book, provide the name of the carrier. Both the electronic coupon and the paper form contain this information.

INN/KPP of the seller. In column 10 you can put a dash. The Ministry of Finance is not against it (letter dated May 28, 2015 No. 03-07-11/30876). If the TIN is on the ticket, you can enter it in the purchase book.

Important detail

It is not necessary to include the carrier's tax identification number in the purchase book.

However, the Federal Tax Service of Russia warned that, if necessary, inspectors can request tickets and other primary information for this operation from the company as part of a desk audit (letter dated August 18, 2015 No. GD-4-3/14544). Regardless of whether column 10 is filled in or not.

Cost of purchases and VAT. In column 15 of the purchase book, show the total cost of the ticket, including VAT. Column 16 shows the total amount of VAT. If there are two or more on the ticket, add them up and show the result in the purchase book.

Air ticket deduction

From July 1, 2015, the cost of air transportation within Russia is subject to VAT at a rate of 10 percent (subclause 6, clause 2, article 164 of the Tax Code of the Russian Federation). Other fees and service rates are subject to 18 percent. Regardless of how VAT is shown on the air ticket - in the total amount or separately for each rate - it can be reflected in the purchase book in one line. There is no need to determine by calculation the rate at which a particular fee is taxed and to split the amounts into several lines in the purchase book.

In the purchase book, register a printout of the itinerary receipt as in the example above. There is no need to reflect boarding passes in the purchase book.

If the receipt is in a foreign language, you need to translate it into Russian. A regular translation is sufficient; a notarized translation is not required. The main thing is to assign translation responsibilities to a specific employee. To do this, add such a condition to the employment contract or to a separate document where job responsibilities are specified (letters of the Ministry of Finance of Russia dated December 9, 2015 No. 03-07-14/71801, dated February 28, 2012 No. 03-03-06/1 /106).

Operation type code. Column 2 of the purchase book should contain code 23, as for other travel expenses (letter of the Federal Tax Service of Russia dated January 22, 2015 No. GD-4-3/794).

Seller's invoice number and date. In column 3 of the purchase book you need to show the number of the itinerary receipt and the date it was issued.

Date of registration. In column 8 of the book, enter the date of approval of the advance report. The company receives the right to deduction only after the carrier has provided services.

Seller's name. In column 9 of the purchase book, provide the name of the carrier. You can also show the two-digit airline code assigned by IATA - the International Air Transport Association. For example, SU - Aeroflot, 7R - Rusline Airlines, FV - Rossiya Airlines, S7 - S7 Airlines (Siberia Airlines brand). If the company bought the ticket through an intermediary, column 9 should still contain the name of the carrier itself.

INN/KPP of the seller. In column 10, put a dash, because the itinerary receipt usually does not contain a TIN (letter of the Ministry of Finance of Russia dated May 28, 2015 No. 03-07-11/30876).

Carefully!

In the purchase book, provide the name of the carrier, not the intermediary through whom you purchased the ticket. Otherwise there may be problems with deductions.

Cost of purchases and VAT. In columns 15 and 16, show the cost of the ticket including VAT and the tax itself, respectively. The air ticket price includes fare, taxes and fees. Everything not related to the flight is subject to VAT at a rate of 18 percent. For example, the airport tax is ZZ. Fuel surcharge (YQ) and booking fee (YR) are directly related to carriage and are charged at a rate of 10 percent. But there is no need to break down the amounts by bet in the purchase book. Reflect them on one line.

Bus ticket deduction

Bus carriers issue different payment documents. This can be a BSO, a cash receipt, a receipt, or a coupon. If the ticket was purchased online, the cost of services will be confirmed by printing the coupon.

In the purchase book, you can declare VAT only if the tax amount is highlighted in the document as a separate line (clause 18 of the Rules for maintaining the purchase book, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). If not, the company is not entitled to a deduction. An example of a bus ticket that cannot be used as a deduction is shown above.?*