Daily allowance standards for business trips abroad. Foreign business trip: features of recording expenses

Business trip is a business trip of an employee at the request of the employer. To complete the order, a special deadline is set. This is how long an employee must stay during the period of official leave. If he is going on a business trip, workplace and his average daily earnings are retained. All travel payments are reimbursed to the employee in in full. Money, as a rule, is issued based on wages and the amount of money spent on utilities and transport services. In budgetary organizations there is full list travel expenses. Every employee, regardless of their status and position, must adhere to it.

Standards for reimbursement of travel expenses in Russia in 2018

Travel expenses are paid only if they were spent on the final result. To do this, you must provide the following list of supporting documents:

• Checks;
• Special documents confirming the availability of money spent.

According to legal regulations, the amount of daily expenses in each organization is different. The list for calculating the norm is as follows:

• The significance of the current official departure;
• Obtained legislative norms in the organization;
• Current status and position of the company employee.

Which body sets the standards for reimbursement of travel expenses?

States that in the event of payment of compensation for travel expenses both within Russian Federation, and outside, such amounts are not subject to taxation. At the moment, there are no regulations that would oblige people to pay a daily social tax. Therefore, the enterprise does not issue a tax document. Based on this, paragraph number 6, in which a clear conclusion was made, does not lose its force (letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 14, 2006). It makes it clear that all payments that were established within the organization for business trips are tax-free.

Procedure for reimbursement of travel expenses

Only local acts, internal agreements and contracts can determine both the procedure and the amount of payments that relate to employee business trips. In this regard, the following is taken into account:

• List of works performed by the employee;
• Position held;
• Current profession.

The regulatory act, which was approved by the legislator, states that the reimbursable expenses for a business trip and a business trip are the same. The peculiarity of this is that the costs of renting housing and transport are paid on the spot. This norm was determined for a person who lives temporarily in another city or another country. According to Labor legislation the minimum payment for expenses financed by the Federal budget is determined. At the same time, other enterprises may consider their own size and quantity cash payments an employee who is going on a business trip. But only on condition that the payments determined in the organization must not be less than the minimum amount.

Application for reimbursement of travel expenses

As a rule, the document is written in free form in in electronic format or by hand. In the second case, the person who compiled the application must put his signature and the date of formation. The form itself consists of a title, content and summary:

• The header indicates to whom the letter was addressed;
• The content states the essence being presented;
• Based on the results, the time and date of writing the letter are set. The employee must sign.

The application is filled out as follows:

• Line to whom - the name of the position is written to the addressee, be it CEO or leader. Next to this is the company name and initials;
• Line from whom - indicates the position and surname, as well as the initials of the employee;
• In the application itself it is written - Application for a business trip, and then his body;
• At the end there is a signature and date of the person who is going on a business trip. The surname and initials are written next to it.

Order for reimbursement of travel expenses

During a business trip, an employee may spend money in excess of the issued amount. In this case, an order for reimbursement of travel expenses is issued. This document must reflect the following information:

• Last name, first name and patronymic of the employee;
• Date of travel for current service;
• Place of direction;
• Job title;
• Reason for compensation of current costs;
• The responsible party executing the order.

They are included in a separate document for an individual case, where an order is presented that it is necessary to reimburse the missing expenses.

Business trip – temporary sending of an employee to another city in order to fulfill instructions from management. It allows the employee to grow according to career ladder, gain experience and skills, improve qualifications, learn business negotiations and other opportunities.

But in addition to this, it is formed from the budget of an employee who went on a business trip, which must be compensated by the employer.

According to the general norms of the Labor Code, there is certain limits on daily expenses expenses that may be incurred while away from the workplace.

Determination of daily allowances in accordance with the law

The official definition of the concept of “daily allowance” is in the legislation. According to the provisions, daily allowances constitute additional expenses for an employee to live in another location.

That is, when an employee goes on a business trip, his salary is retained in full, and the employer also undertakes to compensate for expenses incurred during the departure process. In practice, an employee can count on daily allowance only if he spent on a business trip more than one day, that is, he had to look for accommodation for the night outside the house.

The concept of “daily allowance” includes several main cost groups:

• accommodation in another city associated with the direct rental of residential premises (renting an apartment, room, hotel, hotel);
• eating in catering establishments, buying food in a supermarket;
• travel by public transport - ship, train, bus, car, plane to the destination, as well as movement within its boundaries and the costs of returning to their homeland;
• business lunch with partners, attending events that are planned to improve the work of the company in which the employee works;
• other expenses associated with the direct fulfillment of labor obligations.

In practice, there was often confusion regarding which expenses should be attributed to daily norm, and what costs can be considered unnecessary. If certain limits are taken into account, this problem can be solved quickly.

Reimbursement of daily expenses is carried out every employee who goes abroad. Their return implies taking into account the entire time the employee is on a business trip. This includes not only working days from Monday to Friday, but also worked weekends, holidays, including days on the road, forced stops.

If we're talking about about one-day trips outside the work area, they are not compensated in Russia. However, within the framework of local regulations, the employer has the opportunity provide for organization this process for similar trips. After all, even if an employee leaves for a day, he incurs certain expenses that are subject to mandatory reimbursement.

General procedure for reimbursement of expenses looks like that:

• when an employee goes on a business trip, the employer informs him of the limits;
• the employee goes on a trip and spends money in accordance with the limits;
• upon returning to the workplace, the employee provides evidence of expenses (travel tickets, receipts);
• business trip expenses per day are multiplied by the number of days spent outside the permanent place of residence, and are paid together with the due wages for this period.

At some enterprises, reimbursement procedures may be different, but general essence remains the same.

Regulatory acts

The general amounts of daily payments related to business travel expenses are regulated by the Labor Code, in particular by Article 168. According to these standards, when sending an employee to carry out an assignment, the employer undertakes to compensate additional expenses.

According to the legislation in force since January 1, 2016, employers, as before, are obliged to pay these amounts. Their size is determined in independently and is subsequently enshrined in the relevant local acts of the organization. For example, this could be the Business Travel Regulations.

Size in Russia and abroad

In practice, in accordance with Art. 217 of the Tax Code of the Russian Federation, assumed certain maximum dimensions , which do not imply the accrual of personal income tax.

1. If we talk about expenses in Russia, there is a limit 700 rub.
2. If an employee goes on a business trip abroad - 2500 rub.

That is, if an employee went on a business trip from Moscow to Krasnoyarsk and spent 1000 rubles per day, then 300 rubles are subject to taxation. And if he went to Europe, then he can spend 2,500 rubles.

If you spend an amount in excess of this limit, for example, 3,000 rubles, the remaining portion (500 rubles) is subject to payment of tax.

According to the Decree of the Government of the Russian Federation No. 729, there is regulation of the accrual of all travel payments. This document also prescribes a fixed amount of charges for daily expenses for trips within Russia.

For 2018, the average daily allowance for each employee is 100 rubles. This process is regulated by Decree of the Government of the Russian Federation No. 812. There is a special annex to this document that regulates payments in accordance with the calculation for each country.

Standards for a day trip

According to the law, the minimum period of business trip not regulated. Sometimes traveling on behalf of an employer may be one-day. After arrival, the employee undertakes to report for the trip.

The employer reimburses him for all expenses, but these amounts (for example, travel, food) must be agreed upon in advance. The law, as already mentioned, states that mini-trips do not require per diem payments.

But here it’s a matter of the employer’s conscience: to leave the employee completely without money, even if it is legal, or to set limits on his own. If the employer still plans to reimburse the employee for some expenses, this may be some fixed amount.

How to calculate

Happens in absolutely every enterprise establishing daily expenses for business trips, while the amount of expenses is determined by local acts. If we take into account the calculation and execution of these payments, there is several key features.

A business trip is temporary travel of an employee to another city, carried out on the basis of a written order given by the director. The government decree established general rules and orders, in which the employee is sent on a business trip.

As already noted, expenses associated with a business trip include such areas as travel to the place of fulfillment of obligations, rental of residential premises, average earnings during official departure, additional living expenses allowed by the manager.

In 2018, travel expenses are paid in day of accrual, in accordance with the requirements of the Tax Code of the Russian Federation.

What changes occurred in 2018

The main changes that affected this area affected the daily allowance for determining the base of insurance premiums. To the calculation base not included insurance premiums on injuries. The amount of daily travel expenses in 2018 is not subject to taxes in the amount of 700 rubles for the Russian Federation, and 2,500 rubles if the employee is sent abroad. But if the organization has set the daily allowance at 1000 rubles, then from 300 rubles. Personal income tax will be withheld.

The determination of the standard for travel expenses in 2018 was carried out solely to calculate the base, which is regulated by the Tax Code of the Russian Federation. This includes insurance premium and income tax.

Legislative provisions not prohibited establishment custom size daily allowance, which would be higher than the limit amount. In this case, tax and insurance fees are simply paid on the excess amount.

Additional information is provided in the video below.

Travel expenses are additional expenses incurred by employees during work trips that are not included in the regular wages and subject to mandatory compensation. To avoid possible disagreements between employer and employee, this item of work costs is regulated by law Labor Code RF. Along with other payments, the amount of travel allowances must be recalculated annually in accordance with current prices. WITH estimated travel expenses 2017will also undergo some changes compared to the current year. We will talk about this, as well as about methods for calculating and paying appropriate compensation, in this article.

Expenses subject to compensation and their confirmation

So before we speak,what will they be travel expenses in 2017, It’s worth understanding exactly what expenses are subject to compensation, as well as how they are confirmed for the employer.

A business trip is a trip on behalf of the employer to resolve work issues outside the place of main activity. At the same time, sometimes even a trip around the city is considered a business trip if the employee usually spends work time In one place.

The exception is the so-called traveling positions (driver, traveling coach, sales representative, etc.). For them, the basic salary already includes estimated travel costs. In all other cases, compensation is subject to expenses for personal needs - daily allowance, as well as other expenses, for example, transportation and rental housing.

Daily allowance

Travel allowances for personal needs may be spent at the employee's discretion. They have a legally fixed amount and do not require any documentary confirmation in the form of checks, acts, etc. To accrue them, the employee only needs to fill out the corresponding memo within a certain period. The calculation of daily allowance includes all days spent on a trip: travel time, weekends, sick leave, and so on.

Despite rising prices, P The government decided not to increase the daily allowance. And this is not the first year that this has happened. Travel expenses reimbursement rate 2017 when traveling around Russia it is the same as this year – 700 rubles. However, in case of moving within their region, the employee is entitled to compensation for possible costs in a smaller amount - about 300 rubles per day. M minimum amount of travel expenses in Russia in 2017is not established by law, but is left to the discretion of the employer.

Work trips abroad

Business trips may vary. Some workers are required to spend working hours in different cities of our country, and some are required to travel longer abroad. Overseas work travel involves additional costs that are not present when traveling domestically. For this reasonpayment of travel expensesdepends on the distance of the work trip.

In the case of trips abroad, the amount of daily travel allowance differs from domestic travel allowances in a larger direction. Firstly, noticeable difference in price. Secondly, on a long trip the likelihood of unexpected expenses is higher.Travel expenses abroad 2017also remained unchanged and amounted to 2500 rubles. Payment of foreign daily allowances is carried out upon provision of the corresponding service note, and is usually calculated using the stamps in the international passport.

Other expenses subject to compensation

When traveling, it is often necessary to spend money on moving to to the right place and living there. Considering current prices, it is obvious to many that such expenses are significantly more than the allocated amount. And they relate to expenses that the employee himself cannot influence. Therefore, they are fully compensated by the employer.

These types of expenses must be confirmed. For example, when purchasing a ticket, you must attach the corresponding receipt to the memo. And when renting housing - a check. The list of such costs to be compensated is usually included in the employment contract. But usually employers are willing to pay only the essentials: transportation to and from the destination, accommodation, and sometimes communications, if needed for a specific job. In case of trips abroad, expenses for necessary registration documents, such as a visa or passport.

However, some companies are ready to compensate much more, even food costs, upon presentation of the appropriate documents. But this must be discussed in advance.

Changes 2017

Changes regarding daily travel allowances will only partially affect employees next year. This year, the President signed a Decree, which comes into force on January 1, defining

Contributions will not be subject to daily allowances in Russia up to 700 rubles and abroad up to 2,500 rubles. Until this time, there was no such limit and business trips of any size were not subject to taxes.

A little earlier, the Duma considered the issue of completely abolishing daily allowances as such. This is most likely due to the general situation in the country. Daily travel allowances are not subject to taxes and are accounted for as expenses. A taxes are one of the main ways to fill the state treasury, which is currently experiencing a noticeable budget deficit. So the fact that compensation for travel expenses was left, but limited, is not bad.

When sending an employee on a business trip, the organization compensates him for expenses associated with living outside his place of residence. For this purpose, the employee is paid a daily allowance. Read what amount to pay per diem in 2018, payment standards for trips in Russia and abroad, as well as the latest changes and latest news about per diem.

Daily allowance 2018: general rules

The employer reimburses the employee for all expenses associated with business trips:

• Cost of travel to and from the business trip,
• Payment for rented housing,
• Expenses associated with performing a job assignment
• Costs associated with living away from your usual place of residence.

Daily allowances are paid for everything calendar days business trips, including:

• Travel time,
• Weekends and non-working holidays.

Pay per diem to employees who leave their usual place of residence for the duration of a business trip.

Payment of daily allowance is not required if the employee is sent to a not very remote locality and can return home every day. The necessity and possibility of an employee returning home every day is determined by the head of the enterprise, based on the remoteness of the place and the nature of the work assignment on a business trip.

Daily allowance for business trips in 2018: changes, latest news

From May 1, a resort tax () was introduced in a number of regions as an experiment. The employees you send on a business trip will also pay it.

The experiment involves the Republic of Crimea, Altai, Krasnodar and Stavropol territories. Laws have been passed here that set rates and list the resorts where the fee will be collected.

IN Krasnodar region The fee will begin to be collected only from July 16. At the last moment it was postponed due to the World Cup. In Crimea, they planned to waive resort fees for a year, that is, until May 1, 2019. But at the time the issue was signed, the regional authorities had not yet adopted such a law.

Attention! Officials from various departments have introduced new requirements for official travel of employees. Thus, the Ministry of Labor insists that workers need to be paid not only their average earnings during a business trip. And the Ministry of Finance and the Federal Tax Service announced for the first time how to report on the income of a business traveler.

Daily allowances for business trips abroad and in Russia in 2018: standards and accounting

Let's figure out how much they are now daily travel expenses TO Each enterprise independently determines the amount of daily allowance and sets it in local regulations, for example, in the regulations on business trips (Article 168 of the Labor Code of the Russian Federation). The procedure for taxing daily allowances in Russia and when traveling abroad will differ.

Local acts can establish different sizes daily allowance. For example, set increased daily allowance limits for trips to the regions of the far north of Russia. Or establish a daily allowance for Western European countries that is higher than that for Eastern European countries.

Let's figure out how the amount of daily and subsistence expenses established by the enterprise is reflected in tax accounting.

Income tax

For the purpose of calculating income tax, daily allowances are not standardized. Take into account daily allowances as part of expenses in the amount provided by local normative act(subparagraph 12, paragraph 1, article 264 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated February 6, 2009 No. 03-03-06/1/41).

Personal income tax

For the purpose of calculating personal income tax, the following norms for the payment of daily allowances have been established:

• 700 rub. – this is the amount of travel expenses in Russia, from which personal income tax does not need to be withheld,
• 2500 rub. – this is the daily allowance rate for business trips abroad; within the normal limit, daily allowances are not subject to personal income tax.

Amounts paid in excess of the established norms are subject to personal income tax.

Insurance premiums

Excessive daily allowances in 2018 are subject not only to personal income tax, but also to insurance premiums (clause 2 of Article 422 of the Tax Code of the Russian Federation). This is the main change that occurred in the accounting of daily allowances last year. Contributions for injuries are still not subject to daily allowances (clause 2 of Article 20.2 125-FZ dated 07.24.98).

Example

The employee went on a business trip to Tomsk on September 8, 2018, and returned on September 14, 2018. The local regulations of the enterprise establish a daily allowance for business travelers in Russia in the amount of 1,150 rubles. in a day.

For 7 days of a business trip, the employee received at the cash desk 1150 * 7 days = 8050 rubles, of which:

• Amount 4900 rub. (700 * 7 days) not subject to personal income tax,
• Amount 3150 rub. (8050 – 4900) – taxable income of the employee, the accountant will withhold personal income tax in the amount of 410 rubles,
• The same amount is 3150 rubles. is subject to insurance premiums, except for injuries:
  • RUB 693.00 – pension insurance (22%),
  • 160.65 rub. – health insurance (5,1%),
  • 91.35 rub. – social disability insurance (2.9%).

The accountant will include the entire amount of 8,050 rubles given to the employee as part of income tax expenses.

How to calculate and confirm the number of business trip days

To confirm the number of days of a business trip, the employee provides travel documents (tickets).

The time spent on a business trip abroad is confirmed by the marks of the customs authorities on crossing the border.

An employee can go on a business trip in his own car. Then he confirms the duration of the business trip with a memo and provides supporting documents:

• Waybill,
• Cash receipts, receipts, invoices and other documents confirming the route of the vehicle.

Daily allowance limits can be changed at any time. It is more convenient, of course, to do this from the beginning of the calendar year. See how to calculate daily allowance if the organization changed its amount while the employee was on a business trip.

How to calculate daily allowance for a moving business trip

The company has the right to change the amount of daily allowance at any time. For example, amend the current regulations on business trips and approve a new one. The document will begin to be valid from the day the company accepted it, or from the date that it writes in it.

New size per diem applies only to those trips that will begin when the updated travel regulations come into force. This follows from Part 7 of Article 12 of the Labor Code.

Let’s say that last year a company paid a daily allowance of 1,000 rubles for business trips around Russia. in a day. From January 1, 2018, the company reduced the daily allowance to 700 rubles. in a day. The employee, by order, went on a business trip for six days from December 30, 2017 to January 4, 2018. On the eve of the trip, the organization paid him a daily allowance in the amount of 6,000 rubles. (1000 rub. x 6 days).

When an employee returns from a business trip and submits an advance report, the company should not recalculate the daily allowance already issued at lower rates and require the employee to return the difference. The employer reduced the daily allowance when the employee was already on a business trip.

The right to receive daily allowances and the obligation to issue them arose when the old travel regulations were in force. This means that the daily allowance for the entire business trip must be determined according to the current regulations on business trips at that time. The company can use the new daily allowance for business trips that begin on January 1, 2018 and later.

Daily allowance for a one-day business trip

Strictly speaking, money paid to an employee during a one-day business trip does not fit the definition of daily allowance. But both the Ministry of Finance and the Supreme Arbitration Court of the Russian Federation believe that on a one-day business trip around Russia, an employee has the right to count on compensation for expenses incurred.

• Officials of the Ministry of Finance believe that payments up to 700 rubles are not subject to personal income tax on a one-day business trip. (letter of the Ministry of Finance of Russia dated March 1, 2013 No. 03-04-07/6189),
• The judges of the Supreme Arbitration Court of the Russian Federation believe that the entire amount paid to an employee on a one-day business trip is not subject to personal income tax (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated September 11, 2012 No. 4357/12).

A different rule applies for one-day business trips abroad: the employee receives 50% of the daily allowance established by local regulations for multi-day trips abroad.

Example

Local regulations of the enterprise set a daily allowance limit of 4,000 rubles. for each day of a multi-day business trip abroad.

When going on a one-day business trip abroad, an employee will receive 2,000 rubles from the cash register. (50% of 4000 rub.).

Daily allowance rates for business trips abroad in 2018

The daily allowance for a foreign business trip consists of two parts:

• Payments for the time spent in Russia,
• Daily allowance for the time spent abroad.

Example

• On August 11, the employee was on his way to the border, which is confirmed by a train ticket,
• On August 12, he left the territory of Russia, which is confirmed by a mark in his foreign passport,
• From August 12 to 19, he performed a service assignment abroad,
• On August 19, he entered Russia, which is confirmed by the entry stamp in his international passport,
• On August 20, I traveled home by rail during the day, a ticket was provided.

A local act at the enterprise establishes daily allowance limits:

• On business trips in Russia – 1250 rubles. per day,
• When traveling abroad – 4050 rubles. per day.

The employee received the following daily allowances:

• 1250 * 2 days (August 11 and 20) = 2500 rub. – during travel through the territory of Russia,
• 4050 * 8 days = 32400 rub. - during your stay abroad.

Income tax

The accountant will take into account 34,900 rubles in income tax expenses. (2500 + 32400).

Personal income tax

Non-taxable employee income:

• 700 * 2 days = 1400 rub. – while traveling across Russia,
• 2500 * 8 days = 20,000 rub. - during your stay abroad.

Taxable income of the employee:

• 2500 – 1400 = 1100 rub. - excess daily allowance in Russia,
• 32400 – 20000 = 12400 rub. – excess foreign daily allowance.

The accountant will withhold personal income tax (1100 + 12400) * 13% = 1755 rubles.

Insurance premiums

The base for insurance premiums is 13,500 rubles. (1100 + 12,400 rub.)

The accountant will calculate insurance premiums in the amount of:

• For pension insurance – RUB 2970.00. (22%)
• For medical insurance – 688.50 rubles. (5.1%)
• For social insurance – 391.50 rubles. (2.9%)

There is no need to accrue contributions for injuries.

In some countries, such as the CIS, Russian citizens are not given a stamp of arrival and departure in their passports. In such cases, determine the start and end dates of a foreign trip using travel documents.

If an employee traveled abroad in his own car and does not have travel documents, ask him to write a memo and provide receipts, checks, waybills confirming the route.

The responsibilities of people working at an enterprise depend on their profession and the scope of the organization. But in any production there are moments that cannot be solved permanent place work. To solve such problems, managers organize business trips, which are trips whose focus and goals are decided by the employer. Only those employees who are officially registered with the enterprise can be sent. The relationship between the traveler and the manager must be regulated through an employment contract designed to protect the interests of the worker.

If these two conditions are not met, then the expenses made by the employee during the trip may no longer be compensated by the enterprise, since they will not have the status of travel expenses.

To cover monetary expenses that will occur during the trip, the employee is provided with travel expenses and daily allowance.

Per diem is payments intended to cover damage from an employee's residence "not at home". Daily allowance in 2017 remained the same as in the past: 700 rubles for business trips in Russia and 2,500 rubles if the employee goes abroad.

Travel expenses, in turn, include such items as rental housing, travel, visa costs, etc. Travel expenses and daily allowances are not the same concept. For the former, the employee will be required to report, but for the latter, he does not have to confirm anything.

The procedure for calculating daily allowances in 2017

Daily allowances are accrued for each day an employee spends on a business trip. Weekends are also considered and, in addition, are paid double. Days spent on the road are included, regardless of their number and unplanned stops. The amount is determined by the head of the enterprise; this is his right and responsibility. The size of the payment depends on where exactly the employee is going, that is, on the destination.

Arranging business trips in 2017 begins with the signing by the head of the enterprise of an order appointing an employee to the business trip and ends full report latest on costs Money issued to him as travel allowances (advance reports).

Daily allowance in 2017: business trip in Russia and abroad.

The amount of daily allowance in 2017 is regulated by the Labor Code of the Russian Federation. The procedure for processing business trips in 2017 is also regulated by the labor code.

If he is sent abroad, then the payments will be 2,500 rubles. Every day, when departing within the territory of the Russian Federation, the employee will receive 700 rubles. These are the numbers prescribed by law. The employer can reduce or increase them at his discretion and in connection with the financial condition of the organization. The amount of daily payments must be regulated by a specific document.

The bottom line is that if the sizes become higher than those presented, then personal income tax on daily allowances will be assessed depending on the difference. Therefore, in some enterprises, in order to avoid making unnecessary calculations, they leave the standards required by law. The daily allowance amount did not change in 2017 due to inflation.

There are also one-day business trips. Minimum travel period in 2017, at least in Russia it is not paid; for trips across the border, 50% of the amount of the corresponding type of daily allowance is deducted. Again, the manager can assign some amounts to pay for such short business trips; personal income tax on daily allowances also taxes the difference.

In addition to the two types of business trips described above, there are also business trips to the CIS countries. They are in a separate position due to the fact that entry into the territory of these states is not burdened with visas.

Deductions of daily allowances and travel expenses must be reflected in the enterprise’s reporting. A little earlier it was planned to stop such payments, but, as it became known, they will not disappear in 2017. This circumstance greatly pleased those who often travel on business trips.

By the way, those people in whose employment contracts it is stated that travel is part of their professional obligations; they do not have the right to receive payments due to posted workers, since their trips do not fall under this category. They simply carry out their direct duties.

Advance report for daily allowances spent

Travel expenses are subject to reporting. Within 3 days after returning from a business trip, the employee must provide all reporting documents regarding travel, accommodation, and sometimes also food. In case of trips abroad, payment for telephone calls and Internet may be compensated. But without providing necessary documentation, there will be little chance of this. Such documents are called advance reports.

Sample of filling out an advance report for a business trip:

The need for such actions is explained by the mandatory accounting of these expense items in the financial statements. And, as you know, attaching any advance reports to it without appropriate confirmation is strictly prohibited.

Daily allowances in 2017 do not require any explanation. Registration of business trips in 2017 is expressed not only in the provision of advance reports; another mandatory document has become the so-called memo, in which the necessary data about the goals and destination is filled out.

This list, before the appearance of some official orders, was significantly larger, including several types of magazines, a business trip ticket, etc.

Daily allowances in 2017 are prerequisite sending an employee on a business trip.