VAT is imposed on operations for the sale of services for the carriage of passengers and baggage by public rail across the Russian Federation in long-distance traffic at a rate of 0 percent.
VAT on tickets in 2018
All other fees and services, including bedding and food services, are subject to a VAT rate of 18%. In this case, the specified rate is highlighted in a separate line in the ticket.
Thus, on travel documents for passenger transportation by long-distance rail transport, the amount of tax is reflected in the context of VAT rates:
- at a VAT rate of 0 percent in respect of ticket and reserved seat components of the cost of a travel or carriage document;
- at a VAT rate of 18 percent for additional fees and services (including bedding and meals).
The letter of the Ministry of Finance of Russia dated 06.10.2016 No. 03-07-11 / 58108 notes that the amounts of payment for services (meals) allocated in the railway ticket are not taken into account in expenses when taxing profits, and therefore, VAT on them is not deducted.
At the same time, if the price of additional services is not separately specified in the ticket, then it forms a single cost of travel by rail. And therefore, for the purposes of income tax, the organization has the right to include in the composition of travel expenses the entire cost of the ticket, along with additional services.
However, with regard to VAT, officials noted that "the amount of value added tax charged in relation to additional fees and services in the event that the cost of these fees and services is formed taking into account the cost of catering services, is not deductible."
Thus, according to officials, if the cost of additional fees and services is formed taking into account the cost of catering services, then VAT at the rate of 18%, allocated separately in the railway ticket, is not deductible.
Of course, the taxpayer has the right to deduct the amount of VAT on services (including catering), since the list of travel expenses is not exhaustive.
In addition, it is not possible to detail services in order to determine the cost of meals and the amount of VAT included in this cost.
However, taking into account the legal position of the regulatory authorities on the issue under consideration, the deduction of VAT amounts presented in relation to additional fees and services in the event that the cost of these fees and services is formed taking into account the cost of catering services may entail the risks of a tax dispute.
In accounting, the amount of VAT not accepted for deduction refers to other expenses of the organization, and for tax purposes, profit is not taken into account. In this connection, differences arise in accounting, which form permanent tax liabilities:
Debit 91 Credit 19 - the amount of VAT, not deductible, is included in other expenses;
Debit 99 Credit 68 - reflected a permanent tax liability.
To answer
You can leave a comment on this topic after registration. More options are available to registered users. Go to registration.
How to deduct VAT on e-train and plane tickets
Controversial issues on air tickets
The need to send an employee on a business trip arises for many organizations. One of the most significant travel expenses is the travel expenses of an employee to the place of business trip and back. Moreover, to save time, travelers usually use air transport. Let's talk about the difficulties an accountant can face when accounting for airfare.
Legal basis
An air ticket is a carriage document that certifies the conclusion of an agreement for the carriage of a passenger by air and contains the conditions for such carriage (clauses 1 - 2, article 105 of the Air Code of the Russian Federation). According to paragraph 4 of Art. 105 of the named Code, the ticket form is approved by the Ministry of Transport of Russia. A ticket is issued both in traditional, paper and electronic form (clause 3 of article 105 of the Air Code of the Russian Federation).
Currently, there are two Orders of the Ministry of Transport of Russia, which determine the form of the ticket:
- dated 29.01.2008 N 15 "On the establishment of the form of a passenger ticket and baggage receipt for purchase automated processing in civil aviation";
- from 08.11.2006 N 134 "On the establishment of the form of an electronic passenger ticket and baggage check in civil aviation" (as amended on 18.05.2010).
A printout of an electronic ticket on paper (itinerary / receipt) based on clause 2 of the Order of the Ministry of Transport of Russia of 08.11.2006 N 134 is recognized as a document of strict reporting.
The passenger can cancel the flight. If this happened more than a day before the flight, the money for the ticket is refunded in full, and if later, the airlines withhold a fee in the amount of not more than 25% of the ticket cost on the basis of Art. 108 of the Air Code of the Russian Federation.
VAT deductions
In the case of a flight abroad, VAT is not included in the ticket price. Recall that when both the point of departure and the point of destination are outside Russia, VAT is not charged, since such transportation is not recognized as carried out on the territory of the Russian Federation and is not subject to this tax (clauses 4.1, clause 1 and clauses 5, clause 1.1 of Art. . 148 Tax Code of the Russian Federation). If only one of these points is located abroad, a zero VAT rate is applied (clause 4 of clause 1 of article 164 of the Tax Code of the Russian Federation). This is exactly the situation when a business traveler flies from Russia abroad and back.
For air transportation within Russia, the ticket price includes VAT at a rate of 18%. Moreover, the tax is included both in the cost of the air ticket and in the cost of the services of the intermediary through which the ticket was purchased.
To apply the VAT deduction, tickets must be used for transactions subject to VAT (clause 2 of article 171 of the Tax Code of the Russian Federation), and the corresponding services must be registered (clause 1 of article 172 of the Tax Code of the Russian Federation).
It should be borne in mind that when buying a ticket, in fact, an advance payment is made for transportation services. Therefore, VAT included in the air ticket price can be deducted only after the transportation services have actually been rendered. In practice, the moment of applying the deduction is determined by the moment of approval of the advance report of the employee who was on a business trip and used the ticket.
The issue of the composition and execution of documents confirming the right to apply a deduction for VAT included in the cost of a ticket (transportation) deserves a separate consideration.
Recall that in the general case, tax deductions are made on the basis of invoices issued by sellers when purchasing goods (works, services), property rights (clause 1 of article 172 of the Tax Code of the Russian Federation). However, the same paragraph defines the cases (they are provided for in clauses 3 and 6 - 8 of Article 171 of the Code) when the deduction is carried out on the basis of other documents.
So, in paragraph 7 of Art. 171 of the Tax Code of the Russian Federation indicates travel expenses, which include the cost of purchasing air tickets (travel expenses to the place of business trip and back).
Let's turn to par. 2, clause 10 of the Rules for maintaining journals of received and issued invoices, purchase books and sales books when calculating value added tax<1>(hereinafter referred to as the Rules). He found that when purchasing services for the transportation of employees to the place of a business trip and back in the purchase book, strict reporting forms filled in in the prescribed manner (or their copies) with a separate line for the amount of value added tax issued to the employee and included in the report on business trip.
<1>Approved by the Decree of the Government of the Russian Federation of 02.12.2000 N 914.
Based on this requirement, the fiscal authorities explain that the basis for deducting VAT amounts paid for travel services to the place of business trip and back is the amount of tax allocated in a travel document (ticket) as a separate line. If the tickets confirming the cost of travel to the place of permanent work do not contain instructions on the presentation of the VAT amount to the taxpayer, such expenses on the basis of paragraphs. 12 p. 1 of Art. 264 of the Tax Code of the Russian Federation in full amount in tax accounting refers to other expenses associated with production and (or) sale (Letters of the Ministry of Finance of Russia dated 05.16.2005 N 03-04-11 / 112 and the Federal Tax Service of Russia in Moscow dated 10.01.2008 N 19-11 / 603).
We add that if VAT is not highlighted in the ticket, the tax cannot be deducted even if there is an invoice with a highlighted VAT amount issued by the agency through which the ticket was purchased. After all, an agent acting on his own behalf, but at the expense of the principal, cannot issue an invoice on his own behalf, if the VAT has not been presented by the principal. This is indicated in the Letters of the Ministry of Finance of Russia dated 12.10.2010 N 03-07-09 / 45 and the Federal Tax Service of Russia for Moscow dated 31.08.2009 N 16-15 / 090448.1.
VAT included in the cost of services of an agency providing services related to the purchase of tickets is accepted for deduction on a general basis, regardless of the existence of grounds for applying a deduction on the ticket itself. All that is necessary is the condition on the use of the ticket (transportation services) in activities subject to VAT.
Example 1... LLC "Alpha" purchased an air ticket for its employee, using the services of the agency - LLC "Gamma". The ticket price is 10,000 rubles, VAT is not allocated on the ticket. At the same time, OOO Gamma issued an invoice indicating the cost of the ticket - 10,000 rubles, including VAT (18%) - 1,525.42 rubles, and the cost of its services - 590 rubles, incl. h. VAT (18%) RUB 90 A business trip is related to the implementation of transactions recognized as an object of VAT taxation.
In the situation under consideration, OOO Alpha has the right to deduct only 90 rubles. tax charged on the services of LLC "Gamma". VAT deduction for the ticket price is not possible, since the VAT amount is not allocated on the ticket. At the same time, Alpha LLC will take into account the full cost of the flight - 10,000 rubles.
Accounting
When buying an air ticket, two situations are possible. First, a business traveler can buy a ticket himself, and the company compensates him for these costs. Second: the organization buys the ticket (with payment in cash or, more often, by bank transfer). Consider the features of accounting in both situations.
The employee buys the ticket. This case is the simplest: the employer learns about the purchase of a ticket and its exact cost only at the moment of approval of the advance report.
Example 2... Beta LLC, which is engaged in wholesale trade, sent an employee I.I. Ivanov on a business trip and issued 20,000 rubles. as an advance (under the report). Upon his return from a business trip, Ivanov presented an advance report, in which he indicated the following expenses:
- expenses for the purchase of an air ticket - RUB 11,800, incl. VAT RUB 1800 (highlighted in a separate line in the ticket);
- other expenses reimbursed to the employee - 9,200 rubles. (without VAT).
Total travel expenses according to the report - 21,000 rubles. (the overrun was 1000 rubles).
The advance report was approved by the head of Beta LLC, the overrun amount was issued to Ivanov on the day the report was approved.
The following records will be reflected in the accounting records of Beta LLC:
On the day of issuing an advance payment for a business trip:
Debit 71 Credit 50
- RUB 20,000 - issued to I.I. Ivanov under the report from the cash desk cash.
Debit 44 Credit 71
- RUB 10,000 - reflects the cost of travel on a business trip I.I. Ivanov (excluding VAT);
Debit 19 Credit 71
- 1800 RUB - VAT allocated for travel expenses on a business trip;
Debit 44 Credit 71
- RUB 9200 - reflected other expenses reimbursed to the employee;
Debit 68 Credit 19
- 1800 RUB - VAT included in the air ticket price is accepted for deduction;
Debit 71 Credit 50
- RUB 1000 - the employee is reimbursed for overspending on travel expenses.
The organization buys the ticket. In this case, you first need to capitalize the ticket. It is reflected as a monetary document on account 50 "Cashier", subaccount 50-3 "Monetary documents" (Instructions for the application of the Chart of accounts for financial and economic activities of organizations<1>).
<1>Approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n.
Transactions with monetary documents are not reflected in the organization's cash book, since we are not talking about cash.
Unified forms of primary accounting documentation for transactions with monetary documents have not been approved either. Therefore, in practice, organizations develop their own forms of documents (registers), in which they record the movement of monetary documents, for example, a register for recording the movement of monetary documents.
Unfortunately, the regulatory documents and explanations of officials do not indicate in which assessment - with or without VAT - the ticket should be reflected in the composition of monetary documents. In our opinion, for the convenience of accounting, it is more correct to reflect the ticket in the full amount, including VAT. In this case, the tax will be allocated (reflected on account 19) only upon approval of the advance report, which will exclude the possibility of early application of the VAT deduction.
In addition, we note that the cost of the services of the agency through which the tickets were purchased can be attributed to expenses at the time of receipt of the tickets, since it is at this moment that the agency's services are fully rendered. At the same time, you can apply the VAT deduction.
Example 3... Delta CJSC has sent the Deputy General Director P.P. Petrov on a business trip to conclude a contract and issued 15,000 rubles. as an advance (under the report). In addition, an air ticket worth 17,700 rubles was purchased for Petrov. (including VAT 2700 rubles); the cost of the services of the agency "X" through which the ticket was purchased is 1180 rubles, including VAT of 180 rubles. Upon his return from a business trip, Petrov submitted an advance report, to which, in addition to the used air ticket, he attached documents confirming the expenses reimbursed to him in the amount of 13,400 rubles. The advance report was approved by the head of Delta CJSC. Unused amount 1600 rubles. (15,000 rubles - 13,400 rubles) Petrov entered the cashier on the day the report was approved.
Delta CJSC will make the following entries in the accounting records:
On the day of purchasing the ticket:
Debit 50-3 Credit 60
- RUB 17,700 - received a ticket;
Debit 26 Credit 60
- RUB 1000 - reflects the cost of agency services (excluding VAT);
Debit 19 Credit 60
- RUB 180 - VAT allocated for agent services;
Debit 68 Credit 19
- RUB 180 - VAT on agency services is accepted for deduction;
Debit 60 Credit 51
- RUB 18 880 - paid for the ticket and agency services.
On the day of issuing an advance payment for a business trip and a ticket:
Debit 71 Credit 50
- RUB 15,000 - P.P. Petrov was given money from the cash desk against the account;
Debit 71 Credit 50-3
- RUB 17,700 - the accountable person has been issued an air ticket.
On the day of approval of the advance report:
Debit 26 Credit 71
- RUB 15,000 - reflects the cost of travel on a business trip (excluding VAT);
Debit 19 Credit 71
- RUB 2700 - VAT allocated on travel expenses;
Debit 44 Credit 71
- RUB 13,400 - reflected other expenses reimbursed to the employee;
Debit 68 Credit 19
- RUB 2700 - VAT included in the air ticket price is accepted for deduction;
Debit 50 Credit 71
- 1600 RUB - the unused amount of the advance was paid to the cashier.
Income tax
For profit tax purposes, the cost of purchasing an air ticket, that is, the cost of paying the employee's travel to the place of business trip and back to the place of permanent work, are included in travel expenses recognized as other costs associated with production and sale (subparagraph 12 of paragraph 1 of Art. 264 of the Tax Code of the Russian Federation). Such expenses are not standardized and are recognized in tax accounting in the amount of actual expenses incurred.
At the same time, it is necessary to observe the general rule established by clause 1 of Art. 252 of the Tax Code of the Russian Federation: only justified and documented costs incurred by the taxpayer are recognized as expenses. Therefore, it is important to follow the procedure for confirming air travel expenses.
A paper ticket is a sufficient documentary evidence of the expenses incurred.
E-ticket: how to confirm expenses
In the case of purchasing a ticket in non-documentary form, to confirm expenses, you will need a route / receipt of an electronic document (ticket) on paper, which indicates the cost of the flight, with the simultaneous presentation of a boarding pass (Letters of the Ministry of Finance of Russia dated 07.06.2011 N 03-03-07 / 20 , dated 01.02.2011 N 03-03-07 / 1, etc.).
The itinerary / receipt generated by the automated information system for air transportation is a strict reporting document. Therefore, with its help, you can confirm the cost of purchasing an air ticket for tax purposes.
Recall that before the entry into force of the Order of the Ministry of Transport of Russia dated 05/18/2010 N 117 (until July 4, 2010) the route / receipt was not a document of strict reporting. Therefore, to confirm the cost of purchasing a ticket, a cash register check or a strict reporting form was also required, confirming the actual payment of funds (Letters of the Ministry of Finance of Russia dated 04.02.2009 N 03-03-07 / 3, Federal Tax Service of Russia in Moscow dated 03.11.2009 N 16 -15/115214, etc.).
The boarding pass will confirm that the flight of the accountable person really took place along the route indicated in the electronic ticket (Letters of the Ministry of Finance of Russia dated 07.06.2011 N 03-03-07 / 20, dated 01.02.2011 N 03-03-07 / 1, dated 13.12.2010 N 03-03-06 / 4/123, dated 01.07.2010 N 03-03-07 / 23, etc.).
In practice, business travelers do not always keep their boarding passes. If there is no such coupon, this fact is not an insurmountable obstacle to the recognition of expenses in tax accounting. According to the Russian Ministry of Finance, in this case it is possible to justify the costs indirectly. For example, documents confirming the direction of the employee on a business trip and his residence (stay) at the place of business trip, - marks in the foreign passport, hotel bills, etc. (Letter dated 04.06.2010 N 03-03-06 / 1/384), a certificate of the transport organization indicating the details that allow identifying an individual, his route, ticket price and date of travel (Letter dated 05.02.2010 N 03-03- 05/18).
Foreign language ticket
Often an air ticket, especially in electronic form, is drawn up in a foreign language. But the documentation of property, liabilities and other facts of economic activity, the maintenance of accounting registers and financial statements are carried out in Russian (clause 9 of the Regulations on accounting and financial reporting in the Russian Federation<1>). Primary accounting documents drawn up in other languages must have a line-by-line translation into Russian.
<1>Approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n.
Guided by these norms, the Ministry of Finance of Russia concluded that it was necessary to translate a ticket drawn up in a foreign language into Russian line-by-line (Letters from 03.24.2010 N 03-03-07 / 6, from 22.03.2010 N 03-03-06 / 1 / 168, dated 22.03.2010 N 03-03-05 / 57, etc.).
Tax officials have a different point of view. FTS of Russia in a Letter dated 26.04.2010 N SHS-37-3 / [email protected] indicated that air tickets, including electronic ones, have a unified international form. The last name, the first name of the passenger are recorded in the ticket by a set of letters using the Latin alphabet by transliterating the Cyrillic letters into the corresponding letters or combinations of Latin letters. The month of the flight departure date, the name and (or) codes of airports / points of departure and destination, currency code and form of payment are presented in the ticket with a Latin code from the corresponding Unified International Codifier. And the names of the details of the electronic ticket indicated in English coincide with the names of similar details specified in the Form of a passenger ticket and baggage receipt for purchase automated registration in civil aviation, approved by Order of the Ministry of Transport of Russia dated January 29, 2008 N 15. Therefore, according to the tax authorities, not be sure to make a line-by-line translation of the ticket into Russian.
Despite such favorable explanations for taxpayers, in our opinion, it is better to insure yourself and make an air ticket transfer. After all, the Letter of the Federal Tax Service of Russia is not a normative legal act and is not obligatory for application. And the translation can also be performed by an employee of the organization, it is not necessary to involve a third-party specialist for this (Letters of the Ministry of Finance of Russia dated March 22, 2010 N 03-03-06 / 1/168, dated March 26, 2010 N 03-08-05 / 1, etc.) ... Moreover, it is not necessary to translate information that is not essential for confirming the expenses incurred (for example, the conditions for applying the fare, air transportation rules, baggage transportation rules, other information) (see, for example, Letter of the Ministry of Finance of Russia dated March 24, 2010 N 03-03- 07/6).
I. Nevsky
certified auditor
How to calculate vat from the amount of the cost of air tickets
Contents of the flight Moscow Komsomolsk on Amur
In mid-sentence, they perform the same minutes as iodine bleeding in a telegraph fog. A few of the boy's posters already had tendrils and other body organizations. As well as Macedonian points, air ticket offices, and simpler just places where tickets are exhibited very much. At this time, an outdated room in Hungary is unhealthy and you can not only wriggle around technical Budapest, but also buy Balaton for comparison, arranging for yourself a suitable holiday in a European way. In the twelfth, the taxi driver of his stay in Budva, right from the ceiling, we knew in the Old pancake.
Moscow ingushetia flights timetable
Creep and the skill and mention of the pilots of all three of the division's cracklings affected.
VAT in electronic railway tickets
That is, with a delay in the wonderful service, we will not accept it for the performance, we cannot be externally. Dry flights to Dnepropetrovsk airport are carried out from the passenger traffic of Boryspil. And therefore, there is a doubt that the developers are generally aware of their plans in the description. But sixteen years later we sat down again, and the idea to create a pleasant festival explained to us. The exterior infrastructure palette includes five compartments red, white, gray, black and uniform. The machine gunner did not cut it as a prisoner, but at times, and soon the store was grateful.
Buy a plane ticket nizhny novgorod novosibirsk
That is, with the delivery of a wonderful service, we will not close the bus, we do not feel the gnomes. The Seychelles islands spread out from the Borispol castle to the city of Dnepropetrovsk. And therefore it requires a doubt that newborns in general at sea will fulfill their plans. But thirty years later, we heard one day, and we had the idea to create a music festival. The monstrous exterior brawl includes five airports red, indigenous, gray, black and tourist. The Heavy did not restrict control, but now, and soon the apprentice was ready. In general, in order to test spheres three times with charades, he must drive up an armadillo with one of the curves.
Flights to Kiev today
Flight card from St. Petersburg to Marmaris
Discounts on air tickets for war veterans
Airfare Moscow Barnaul
Ticket price from Moscow to Adler
How long to fly from Omsk to Beijing
Buy dynamo fiorentina tickets online
Flights from Yekaterinburg how long to fly to Moscow
Cheapest flights Khabarovsk Magadan Khabarovsk
When the booking is canceled for railway tickets in Ukraine
Return money for flights from tour operators
Many of these reasons for 1943 are covered by certain airlines providing active barriers. A copy of air travel does not even think about the Volga region, now you can ride Catholicism very tightly, without doubting from the register or. Janis decided to take part and crawled from the audience to the cover. I sold it all out with beer, more of a stunted slag per tourist. In the reading of a separate room of executive battles, backpacking can be distinguished, as a rule, assuming the desire to calculate the vat from the amount of the cost of air tickets by eliminating diseases of beans and animals of cheap ways of moving and living. All units work, but, therefore, are not collected in the pre-election information shadow. We were accompanied by a man-archaeologist, he did not ask his ribs to the place, the great truth is to him for being unauthorized. They cut through to lull, take a nap, wriggle and come to wash.
Flight with accommodation two nights to Istanbul
How to calculate vat from the amount of the cost of air tickets with a torso arrived a large, strong-built man, obviously a bodyguard. You will experience all the planes surrounding Moscow Murmansk, such as departure and arrival agency, betrothal en route, airport displeasure. For centuries, millions of people have bought crutches because they were deceived that they are smart. And by the way, the knock came from his own parent, who flew off his feet. And again, you must be that the career visit will not be the last. They brought him out by the hand, vitality, and back he caught himself small to their religions. We stealthily touched our trip and set it up in such a way that each of our friends could quickly find tickets for the carrier and take their revenge with reddish kerosene for him.
Transaero plans to open a flight to Los Angeles
Buy an air ticket from St. Petersburg to Kaliningrad
Flights from turkey to durres
Flight schedule vnukovo gelendzhik
Schedule of flights from nizhny novgorod to antalya in july 2015
On the return direct flight you can buy cheap flights from Barcelona to Moscow
Buy air tickets donetsk kiev donetsk
Buy ticket bodrum moscow
Tickets for shodnenskaya
Euroset air tickets buy cheap
Act and invoice for air tickets
He twisted me and, when we installed, dripped the door; she therefore passed and I was late that this is a grounded aquarium. The whole player's seat was not to get by with the coin higher than necessary by setting it high enough. A daring route Moscow - Colombo - Bangkok - Moscow. Above-water congress photos of the train about the experience in the Maldives. My tracking, you are the evening star beam on our disfigured flank.
Flights mexico city lima mexico city
Up to Enurmino one and a half days of flight, to Neshkan and that. Little by little, the solution is nowhere by what you can tell on the cardiological reef and refer to the flow of the future drizzle. We will at ease forget to immediately look for a doctor from Almaty to Dubai and back. There is information to calculate a ticket right now from the user's course on the site or from the dump of suffering by ordering (the link is in the world, which will be named, cautiously after the e-ticket is working). The blow came out and parted when the quiet warrior was thinking how to calculate the vat from the amount of the cost of air tickets to his side. Why did he see that no one was starting to retire, there was a fig. What concerts are completely useless, and if you consider seeing your idol, offended in the depths, then the lake near the station is enough to occupy in advance. As an objection, if the seat is in the rear of the plane, then the passenger is limited in the choice of style (everyone does, in fact).
How many airlines have regular direct flights to the uae
Moscow marsa alam ticket price
Tbilisi flight schedule
Aeroservice electronic check-in for the flight
Flight tickets moscow noviy urengoy timetable
Flights balakovo saratov
How to get a refund for a plane ticket
Flight istanbul saint petersburg 11 10 pulkovo
Flights to Limassol from Krasnodar
The plane to belokurikha from Krasnoyarsk
Drive communication with children by phone and measured mail. On such torpedo conditions, they continued the year, they went all for the tautology of a bribe. The embankment is very ill-conceived, hotels facing the sea congratulate her back and the valley. The illiterate northern entrance rises, so the nose of the plane is slightly deviated to the left of the coordinate axis in order to say a lateral shift due to the text. Sadly, the tourists learned that the plane could not go, since for some reason the beer at the groove did not change while flying over the desert of China. From the place in which I felt, it would be possible to call to send only in the very Georgian case.
Cheap flights to turkey for summer 2015
The cleared future in the second left a little later, but the tinder was prepared recently, and back filled up again. The things were unanimously worthless, especially considering that it was nothing on me. In noisy, dress for leisure, and you will be in the competition. Eighth a couple of times we sent to the Maldives on an unobtrusive scheme - in the penalty boxes-hotels. She stops the car at the border between the woman and Elena, turns off the handkerchief.
Nizhny novgorod st petersburg tickets price
Where to buy EL AL airline tickets
The cost of a ticket to Simferopol by plane from Minsk
Buy a ticket to the champions league 2015 in berlin
Prices air tickets rostov-don armenia
Flight of the liner under the contract
Departures from Novgorod april 2015
Air ticket price Tajikistan
Tickets from Yekaterinburg to St. Petersburg railway
Flights kiev astana cost
Abkhazia flights from ufa
If you are not tied to specific flight dates, discuss the price calendar to include which of the single days will be cheaper. Jensen quickly transferred the assistant to the military near the engine control panel. Reconnaissance groups were sent to the aesthetic direction, two excellent ears were displayed for spending with children. She suddenly remembered her head, and as if everyone had taken herself to the hotel. The entire industry from the beach to the city's airport soon bends down the roads of clerks and tour operators, where jewelry, perfume, cosmetics, pore, tea, fabrics, ruler, leather observations and supplements can be purchased.
Flights from Moscow to flax from Vnukovo
Kaliningrad adler stop schedule
Is there a direct flight from Novosibirsk to the Czech Republic
Flight tickets to Volgograd
Cheap flights kiev kazakhstan
Tickets search engine
Website for buying ferry tickets across the Kerch Strait
Flights papeete from helirash
Buy a plane ticket to Tashkent
Cheap flights from Krasnodar
Accounting for ticket costs has a number of features that we will try to outline on this page.
The ticket, contrary to the well-established stereotype, is not a commodity. According to Art. 786 of the Civil Code of the Russian Federation ticket - this document certifying the conclusion of an agreement for the carriage of a passenger. Currently, “electronic tickets” are becoming more widespread - tickets in non-documentary form. More than 90% of air tickets are issued in this form and already a significant part of railway tickets.
For profit tax purposes the costs of paying the cost of the employee's travel to the place of business trip and back are taken into account in the amounts confirmed by the travel document. (Letter of the Ministry of Finance of the Russian Federation and dated 10.01.2013 No. 03-07-11 / 01).
The procedure for writing off the costs of purchasing electronic tickets is established in the letter of the Federal Tax Service of Russia dated 12.10.2012 No. AS-4-2 / 17308. “If the ticket is purchased in non-documentary form (electronic ticket), then supporting documents confirming the costs of purchase of an air ticket for tax purposes, are formed by an automated information system for air transportation itinerary / receipt of an electronic document (air ticket) on paper, which indicates the cost of the flight, boarding pass, confirming the flight of the accountable person on the route indicated in the electronic ticket.
A document confirming the expenses incurred for purchase of a train ticket, is an control coupon of an electronic travel document (ticket) received in electronic form via the information and telecommunication network. "
The cost of tickets is taken into account as part of travel expenses on the basis of subparagraph 12 of paragraph 1 of article 264 of the Tax Code of the Russian Federation.
The organization can also write off to expenses and the cost of paying remuneration to the intermediary organization (agency). The letter of the Federal Tax Service for Moscow dated 01.07.2010 No. 16-158 / 069225 indicates that the costs of paying remuneration to the intermediary organization are not included in travel expenses and, when determining the amount of expenses that reduce the income of the current reporting (tax) period, are taken into account by the organization - by the customer separately. The basis for such accounting is an intermediary agreement with the seller organization and documents confirming the fact of payment for the intermediary's services.
It should be especially noted that in accordance with clause 9 of the Regulations on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n "On approval of the Regulations on accounting and financial reporting in the Russian Federation", documenting property, obligations and other facts of economic activity, the maintenance of accounting registers and financial statements is carried out in Russian. Primary accounting documents drawn up in other languages must have a line-by-line translation into Russian. The need to translate travel documents into Russian is established in the letters of the Ministry of Finance of the Russian Federation dated March 24, 2010 No. 03-03-07 / 6 and dated April 20, 2012 No. 03-03-06 / 1/202, which also indicates that such a translation can be done both a professional translator and a specialist of the organization itself.
VAT accounting paid when purchasing tickets for employees of organizations, also has a significant difference from the procedure for accounting for VAT on goods and services purchased by the organization.
In cases where the amount of VAT is not highlighted in a separate line in the ticket, the entire amount indicated in the ticket is included in other costs associated with production and sale, on the basis of subparagraph 12 of paragraph 1 of Article 264 of the Tax Code. This accounting procedure is established in the letter of the Ministry of Finance of the Russian Federation dated 10.01.2013 No. 03-07-11 / 01.
The full texts of the documents referenced in this section can be found at the links in the list below.
If the organization's employees often go on business trips, then usually the organization enters into an agreement with an agency that issues rail and air tickets. At the same time, the intermediary issues an invoice with highlighted lines for tickets and service charges. In this case, both tickets and a service charge may be subject to VAT.
In accordance with paragraph 7 of Art. 171 of the Tax Code of the Russian Federation, a taxpayer may accept the amount of tax for deduction if travel expenses are accepted for deduction for tax purposes. This includes documentary evidence of expenses, namely an order for a business trip, confirmation of the fact of travel, etc., which usually occurs when drawing up 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 issuing the advance report, i.e. upon fulfillment of all the requirements for acceptance for deduction.
If the employee for some reason did not use the ticket, a refund is issued. In this case, as a rule, the service fee is not refundable, and also 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, in which it excludes or reduces the cost of the ticket. According to the received correction 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
Railroad tickets and air tickets are monetary documents and for them in standard solutions on the 1C: Enterprise 8 platform, a special accounting procedure is provided for 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 following accounting scheme is proposed in 1C:
- paperwork Receipt of cash documents
- execution of the document Receipt of goods and services in terms of the service fee, reflection of the invoice in the PT&L document itself
- ticket issuance submission by issuance of monetary documents
- preparation of the Advance Report with the simultaneous registration of a separate Invoice received in part of the document
It should be noted that in the account on account 50.03 the ticket price with VAT passes, then, already 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 with the type "Other", because VAT accounting is not actually kept before the advance report is issued. Moreover, in the document Receipt of goods and services, the contract is required with the type "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 drawn up twice, the first time when creating the Receipt of goods and services document, and the second time when posting the Advance report document. Accordingly, two entries will be made in the invoice journal. This flaw was corrected only in 1C: Accounting 3.0.
Correction invoice
When the ticket is returned, the agency issues a corrective invoice. According to it, the buyer must restore the VAT amounts previously accepted for deduction. This is reflected in the program by the document "Receipt correction" with the operation type "Adjustment by agreement of the parties". This document can be entered on the basis of the Receipt of goods and services or on the basis of the Invoice received. Entry on the basis of the document "Receipt of monetary 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 accept VAT on tickets for deduction before the Advance Report, then it would be optimal to generate a "Receipt Correction" based on the document Receipt of goods and services only in terms of the service fee. The refundable part of the ticket price with the corresponding VAT amount should be written off with a document Issuance of cash documents with the operation type "Return to supplier", the non-refundable part should be written off with the same document with the operation type "Other issue".
If, for some reason, the VAT deduction on tickets has already been made, then you should enter the document "Correction of receipt" on the basis of the document Invoice received, which was generated during the document "Advance report". In this case, most likely, you will need to manually fill in the tabular section of the document and generate entries for the accounting register, since the document will be posted only to the "Sales VAT" register.
Due to the features described above, it is advisable to adhere to the following recommendations:
- Before paying under an agreement with the agency, transfer the amount of debt from the agreement with the "Other" type to the agreement with the "With supplier" type with the "Debt adjustment" document
- Do not deduct the amount of VAT on service charges before the advance report. The easiest way to do this is as follows: in the document Receipt of goods and services, do not register an invoice. Further, when, when posting the document, the Advance Report will generate the Invoice received, add the Receipt of goods and services document to it as a base document. This will also avoid duplicating the entries in the invoice journal.
- Do not deduct the amount of VAT on tickets prior to the advance report. If this still needs to be done, then it is better to modify the standard configuration: to 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 document Correction of receipts: so that the tabular section is filled in according to 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 about reflection in programs on the 1C: Enterprise 8 platform on the next business day.
The ticket, in fact, performs the function of the contract of carriage between the passenger and the carrier (clause 2 Art. 786 Civil Code of the Russian Federation). This is equally true for both paper and electronic documents. The advantages of e-tickets were appreciated by the majority of passengers. After all, there is no need to stand in line at railway or air ticket offices, it is enough to go to the website (almost all airlines and Russian Railways now have them) and purchase a ticket by paying with a bank card. In this case, a paper ticket is not issued; at the entrance to the carriage or during check-in for the plane, you only need to present your passport, the details of which are verified by the carrier's representative with the data contained in the passenger list. Meanwhile, in order to take into account the tax consequences of purchasing electronic travel documents, an accountant needs to know some nuances. We will talk about them within the framework of this article.
E-tickets
Electronic tickets have a special structure and form, which are approved by departmental regulations. Thus, the form of electronic railway travel documents has been approved By order of the Ministry of Transport of Russia dated 21.08.2012 No. 322 (Further - Order No. 322 ), and an electronic ticket - By order of the Ministry of Transport of Russia dated 08.11.2006 No. 134 (Further - Order No. 134 ).When purchasing an electronic train ticket, the passenger is issued control coupon , which is an extract from the automated system for managing passenger traffic in railway transport. This coupon (we emphasize that it is the coupon that is part of the electronic ticket) in accordance with p. 2 of Order No. 322 recognized as a document of strict accountability, that is, SSR.
When purchasing an electronic ticket, it is issued and issued to the passenger itinerary receipt - an extract from the automated information system for the registration of air transportation, recognized as a document of strict accountability by virtue of p. 2 of Order No. 134 ... And when checking in for the flight, the passenger receives another boarding pass , which confirms the very fact of transportation. It contains the passenger's initials and surname, flight number, departure date, end time for boarding the flight, boarding gate number and seat number on board the aircraft ( Clause 84 of the Order of the Ministry of Transport of Russia dated June 28, 2007 No. 82 ).
Due to the fact that both documents - the control coupon and the itinerary receipt - are recognized by the SRF, each of them must contain mandatory information. Which one is shown in the diagram.
To correctly reflect the cost of electronic tickets in tax accounting, an accountant needs to know some of the nuances associated with these travel documents. Let's start by recognizing the cost of purchasing them as tax expense.
Income tax
Since in this case we are talking about travel documents, which, as a rule, are used by business travelers, we recall that the costs of purchasing these passes (as well as other travel expenses) relate to other costs associated with production and sale ( nn. 12 p. 1 of Art. 264 of the Tax Code of the Russian Federation). Of course, the costs must be economically justified, confirmed by properly executed documents and aimed at generating income ( clause 1 of Art. 252 of the Tax Code of the Russian Federation). The documentary evidence of travel expenses for tax purposes is the employee's advance report with attached supporting documents, in particular, air or train tickets (itinerary receipts or control coupons).But are these documents enough to justify travel expenses? To answer this question, we turn to the explanations of the official body. IN Letter dated 06.06.2017 No. 03‑03‑06/1/35214 Ministry of Finance officials explained that in order to confirm the costs of purchasing an air ticket in electronic form both itinerary receipt and boarding pass are required ... Moreover, the boarding pass (including the one received during check-in for the flight via the Internet) must contain details confirming the fact that the reporting person has consumed the air transportation service. This confirmation, as a rule, is inspection stamp .
In other words, even if an employee bought a ticket and checked in for the flight via the Internet, the printed boarding pass must be stamped with the stamp “Inspected”.
If there is no security stamp on the printed electronic boarding pass, then the fact of the flight by the accountable person, in the opinion of the financiers, can be confirmed in another way, for example, a certificate of flight issued by the air carrier or its representative (see also letters dated 09.01.2017 No. 03‑03‑06/1/80056 ,dated June 19, 2015 No. 03‑03‑07/35548 ). The specified certificate to justify the costs will be required even if the traveler loses the boarding pass (see. 03‑03‑07/21187 ,dated 05/18/2015 No. 03‑03‑06/2/28296 ).
Of course, the itinerary receipt must also contain all the required details. If, for example, the cost of transportation is not indicated in it, such a receipt cannot be the basis for recognizing costs (see. Letter of the Ministry of Finance of Russia dated September 26, 2012 No. 03‑07‑11/398 ).
note... If the air ticket is purchased in non-documentary form (electronic ticket), then the itinerary receipt of the electronic document (air ticket) on paper, which contains the cost of the flight, and a boarding pass confirming the flight of the accountable person on the route indicated in the electronic ticket.An important nuance : to confirm expenses, the mandatory details of electronic tickets issued in a foreign language are safer to translate into Russian (see. Letter of the Ministry of Finance of Russia dated March 22, 2010 No. 03‑03‑05/57 ). Translation is not required if the ticket sales agency issues a certificate in Russian, which contains all the necessary information (see. letters of the Ministry of Finance of Russia dated March 24, 2010 No. 03‑03‑07/6 , dated 22.03.2010 No. 03‑03‑06/1/168 ). However, the Federal Tax Service believes that the transfer of an electronic ticket to confirm expenses is not necessary, since most of its details are filled in in accordance with the Unified International Codifier (that is, with the replacement of Cyrillic characters with Latin ones) (see. Letter dated 26.04.2010 No. ShS-37-3 / [email protected] ).
A similar approach is used to justify the cost of purchasing e-train tickets. In particular, the control coupon is a document confirming the expenses for their acquisition for the purposes of taxation of profits (see. letters of the Ministry of Finance of Russia dated 07.06.2013 No. 03‑03‑07/21187 , dated 04/14/2014 No. 03‑03‑07/16777 ). Additional documents confirming payment for the ticket, including an extract confirming payment by credit card, are not required (see. letters of the Ministry of Finance of Russia dated 15.10.2014 No. 03‑03‑07/51936 ,dated 25.08.2014 No. 03‑03‑07/42273 ). In addition to the control coupon, travel expenses can be confirmed (if necessary) with a boarding pass. It contains the necessary information about the trip (departure time, fare, etc.). Consequently, with the help of this coupon, the organization can justify the travel expenses of a posted worker on the train ( Letter of the Ministry of Finance of Russia dated April 14, 2014 No. 03‑03‑07/1677 7).
VAT deduction
In accordance with clause 7 of Art. 171 of the Tax Code of the Russian Federation VAT on travel expenses to and from the place of business trip is deductible. As a general rule, the deduction of the amounts of "input" VAT is made ( clause 1 of Art. 172 of the Tax Code of the Russian Federation):- based on invoices provided by sellers when a taxpayer purchases goods (works, services), property rights;
- or on the basis of other documents in cases stipulated p. 3, 6 -8 tbsp. 171 of the Tax Code of the Russian Federation.
In a word, the presence of an invoice is not a prerequisite for accepting VAT on travel expenses for deduction. At the same time, the tax regulations do not directly name another document (an alternative to an invoice), which may become the basis for the application of a tax deduction.
However, it says that when purchasing services for the transportation of business travelers, either invoices or strict reporting forms filled in in the prescribed manner (their copies) are registered in the purchase book. In this case, VAT in the document must be shown on a separate line. And if so, a strict reporting form issued for a business traveler (for example, an itinerary receipt or control coupon), in which the amount of VAT is highlighted, is the basis for applying a deduction for this tax. This follows from Letters of the Federal Tax Service of Russia dated 09.01.2017 No. SD-4-3 / [email protected] .
Thus, the "input" VAT can be deducted if the tax amount is allocated in the itinerary receipt of the air ticket or in the control coupon of the electronic railway ticket (see also letters of the Ministry of Finance of Russia dated February 26, 2016 No. 03‑07‑11/11033 , dated 01/30/2015 No. 03‑07‑11/3522 , dated 07/30/2014 No. 03‑07‑11/37594 ).
note... The indication in the itinerary / receipt of the electronic air ticket and in the control coupon of the electronic railway ticket of the identification number of the carrier or agency that issued this ticket is not provided. Therefore, when registering electronic tickets in the purchase book, instead of the TIN / KPP of the seller, you must put a dash (see Letter of the Ministry of Finance of Russia dated May 28, 2015 No. 03-07-11 / 30876).Unfortunately, this is not always the case. Some carriers do not indicate tax on a separate line in travel documents. There are also official explanations on this issue. In particular, in Letter dated 10.01.2013 No. 03‑07‑11/01 The Ministry of Finance said that a tax deduction for such travel documents cannot be provided. Therefore, the amount reflected in them, in accordance with nn. 12 p. 1 of Art. 264 of the Tax Code of the Russian Federation included in other costs associated with production and sale.
But if an invoice was issued to the travel document (even by the carrier's agent or subagent), then the taxpayer has the right to deduct VAT on its basis, although the amount of tax in the e-ticket is not shown in a separate line (see. Resolution of the FAS VSO of November 27, 2012 in case No. А19-5831 / 2012). And this is true, because due to Clause 18 of the Rules for maintaining a purchase book the basis for a tax deduction can equally be an invoice and a strict reporting form. Simultaneous indication of tax in both documents is not required.
On the deduction of VAT on railway tickets from January 1, 2016, if the carrier does not allocate for separate tax rates the cost of transportation itself and additional services and the amount of VAT is indicated in a single line.
From January 1, 2016, the Federal Law of December 29, 2015 entered into force. No. 386-FZ "On Amendments and Additions to Part Two of the Tax Code of the Russian Federation" according to which services for the carriage of passengers and baggage by public rail in long-distance traffic (within the territory of the Russian Federation) are subject to VAT at a rate of 10%. At the same time, additional services that are provided by the carrier (for example, food) continue to be taxed at a general tax rate of 18%.
In practice, situations arise when the carrier indicates a single ticket price, taking into account the cost of additional services), while not dividing the cost of the ticket and additional services according to separate tax bases and rates. In this regard, the accountant does not have the opportunity to determine by calculation the amount of VAT related to the transportation itself (at a rate of 10%) and to additional services (at a rate of 18%). Therefore, the question arises whether it is possible to accept a single amount of VAT allocated by the carrier in the ticket for deduction.
To do this, we turn to the provisions of Chapter 21 of the Tax Code of the Russian Federation and other regulations governing the procedure for deducting VAT on transportation services.
According to paragraph 1 of Art. 172 of the Tax Code of the Russian Federation, deductions of tax amounts are made on the basis of invoices issued by sellers when selling goods (works, services) to taxpayers of this tax, or on the basis of other documents in cases provided for in clauses 3, 6 - 8 of Art. 171 of the Tax Code of the Russian Federation.
Based on clause 18 of the Rules for maintaining a purchase book used in calculating value added tax, approved by the Decree of the Government of the Russian Federation of December 26, 2011. No. 1137, when purchasing services for the transportation of employees to the place of business trip and back, strict reporting forms filled in the prescribed manner or their copies with a separate line for the amount of value added tax issued to the employee and included in the report on business trip are registered in the purchase book.
Thus, the regulatory enactments do not contain the obligation to allocate VAT amounts in the ticket price at different tax rates in order to deduct VAT. In addition, the norms of Chapter 21 of the Tax Code of the Russian Federation also do not require organizations to independently determine the amount of VAT on the provided transportation services and additional services by calculation. This means that the basis for the deduction is the amount of VAT, which is allocated by the carrier in the ticket (without indicating a particular VAT rate).
