The Internet helps adventurers to make travel comfortable and convenient. E-tickets are becoming more and more popular with Russians, but how to use an electronic railway ticket?

What is an e-ticket

Let's talk about how to use an electronic ticket for the Russian Railways train. E-ticket, electronic ticket, ET - an electronic version of the ticket printed on the official Russian Railways letterhead. This form is offered as an alternative to conventional ticket forms. Reservation of seats on the train is carried out according to the classical algorithm, and detailed information about the passenger is entered into the electronic database of Russian Railways.

At the same time, you can buy and print train tickets in 4 minutes on a regular printer. Currently, it is possible to issue such tickets for some trains, as well as for many flights, but it is important to use the electronic ticket correctly.

In Russia, the first such ticket was sold using a foreign system in 2004. In 2006, the sale of air tickets began. Users who decide to issue an electronic travel document do not need special knowledge. The maximum number of e-tickets purchased in summer time as well as before the holidays. The system is good in that all information about the availability of seats is constantly updated, you can "intercept" a ticket returned for a flight. Russian Railways indicates data for each seat in the car, its cost.

Disadvantages of a paper ticket

Traditional paper tickets appeared in the 20th century, taking into account the technologies for storing, processing, transmitting information that were at that time. Some passengers have attempted to correct the information on the ticket for personal gain. To prevent such actions, some restrictions have appeared:

• the ticket was issued on a special form, equipped with counterfeit protection;
• forms assumed strict reporting, application, disposal;
• information was copied to other media: tear-off coupons, receipts.

What are the benefits of an e-ticket

Among the advantages of this type of travel document, we highlight:

1. Substantial time savings. There is no need to waste time on a trip to the box office, it is enough to have Internet access to complete the purchase of an electronic ticket.
2. The e-ticket cannot be lost. It is stored in information base hack-proof carrier.
3. The possibility of purchasing a ticket anywhere in the world. You can buy a ticket for yourself, your relatives, friends from another region, country. The passenger will only need to arrive with a passport to board the train or plane.
4. Opportunity to save money. The cost of electronic tickets is lower than paper counterparts, because the price does not include additional costs (the price of the form, the operator's work).
5. Online check-in for some flights. Some carriers offer online check-in as an added bonus. They open it a day before departure, you can pick up comfortable spot in the cabin without hurrying to the airport.

Options for purchasing an electronic ticket

Not all passengers know how to use the electronic railway ticket, where it can be purchased. There is an option to purchase a travel document through the official website of Russian Railways. For registration, passengers are required, as well as a bank card with a sufficient amount of money. You can also purchase an electronic ticket at a regular box office at the post office or at a special agency. In order to understand how to use an electronic train ticket, RZD offers. In addition, you can turn to friends and acquaintances who have experience in issuing such travel documents for help.

air ticket

When purchasing an electronic ticket, the passenger is obliged to receive. It contains detailed information about the route itself, the option and features of payment for transportation. When purchasing an electronic ticket, the itinerary receipt is sent to the passenger by e-mail specified during registration. If you lose your itinerary receipt, you can always print it again. If you are going to travel outside our country, please note that this document must be with you throughout the trip.

Traveling with an e-ticket

While not all Russians yet know how to use an electronic train ticket, Russian Railways is constantly outreach to increase the sale of electronic tickets. There are no difficulties with flights with electronic tickets. You need to arrive at the airport at a certain time, show the itinerary receipt at the check-in desk, as well as the document used when issuing the ticket. Flights within the territory of Russia are carried out using general civil or foreign passports if the passenger is over 14 years old. For children, the flight is carried out according to the birth certificate. When paying for an electronic ticket through a bank card, some carriers ask to present a bank card during check-in.

E-ticket refund option

You don’t know how to use an electronic ticket for the Russian Railways train, do you think it can be returned? Don't worry, your money won't be lost. When returning an electronic travel document, the same rules apply as when returning or exchanging a traditional paper ticket. The refund of funds paid for air transportation is possible in the same way that the order was paid for: to an electronic wallet or a bank personal card.

Matitashvili A. A., Head of the Department of Consulting Services of CJSC "MBB-Audit"

Journal "Accounting in Construction" No. 10, October 2010

Construction companies or their employees who are sent on business trips are increasingly purchasing electronic tickets - it is more convenient and faster. But the accounting department, as a rule, takes them into account reluctantly, fearing claims regarding confirmation of expenses. The latest clarifications of officials will eliminate the existing doubts.

Air travel

Rules for issuing electronic tickets for air travel and trips to railway transport are somewhat different. Therefore, we will consider them separately.

The Ministry of Transport recognized the printout of the ticket as a form strict accountability

The itinerary/receipt is now recognized as a strict accountability form.

Recall that the itinerary / receipt (it is mandatory for issuance) is a structural element of an electronic ticket (see subparagraphs 1, 2, paragraph 1 of the annex to the order of the Ministry of Transport of Russia dated November 8, 2006 No. 134 “On establishing the form of an electronic passenger ticket and baggage receipt in civil aviation).

So, in paragraph 2 of Order No. 134 in the new edition, it is established that the itinerary / receipt of an electronic passenger ticket and baggage check (extract from the automated information system for issuing air transportation) is a document of strict accountability and is used for cash settlements or settlements using payment cards without the use of CCT.

Consequently, when issuing a ticket corresponding to the form approved by the Ministry of Transport of Russia, the use of control cash register not required. Such clarifications are given in the letter of the Ministry of Finance of Russia dated August 9, 2010 No. 03 - 01 - 15/6 - 179.

Note that the changes are effective from July 4, 2010. Prior to this date, the itinerary/receipt could also be issued not on a strict accountability form (BSO). In such cases, a CCP or BSO check should have been issued along with it, confirming payment for the carriage.

Documentary confirmation

If tickets were purchased in in electronic format(in non-documentary form), then in order to confirm expenses for tax purposes, you currently need to have:

– itinerary/receipt – air ticket on paper, which indicates the cost of the flight);

– a boarding pass confirming the flight of the accountable person on the specified route.

These documents, according to financiers, are enough (letter of the Ministry of Finance of Russia dated July 27, 2010 No. 03 - 03 - 07/25).

Before the amendments, in addition to the indicated papers, documents confirming payment were also required:

- check of cash registers;

- slips, checks of electronic terminals when carrying out transactions using a bank card, the holder of which is an employee;

- confirmation of a credit institution in which a bank account is opened for the employee, which provides for transactions using a bank card, an operation to pay for an electronic ticket;

- or another document confirming the payment for the carriage, drawn up on an approved form of strict accountability.

This is stated in the letters of the Ministry of Finance of Russia dated February 10, 2010 No. 03 - 03 - 06/1/59, dated February 5, 2010 No. 03 - 03 - 07/4, dated January 18, 2010 No. 03 - 03 - 07/2.

Rail travel

The form of an electronic travel document (ticket) for railway transport was approved by order of the Ministry of Transport of Russia dated July 23, 2007 No. 102.

Paragraph 2 of this order establishes that an electronic travel document (ticket) for railway transport must be issued on a travel document (ticket) approved as a strict accountability form. And if not, then in addition to it, a document confirming the payment made must be issued. rail transportation(check cash register equipment).

It happens that the worker construction company orders online and pays credit card tickets for a business trip and at the same time has only a printout of an electronic ticket and a printout of the payment system about the authorization of the payment operation. In this case, the employee cannot submit strict reporting documents confirming travel and payment. What to do?

Specialists of the Ministry of Finance of Russia in a letter dated June 4, 2010 No. 03 - 03 - 06/1/384 came to the conclusion that these expenses can be reimbursed to the employee and taken into account when taxing profits also with their indirect confirmation. That is, if there are other documents confirming the direction on a business trip and residence in another city, issued unified forms primary accounting documentation and certifying the fact of the employee's stay on a business trip.

If the ticket is lost

As a general rule, the original travel document serves as a document confirming the expenses for the employee’s travel to and from the place of business trip.

At the same time, paragraph 1 of Article 252 of the Tax Code of the Russian Federation allows the use of documents in tax accounting that indirectly confirm the expenses incurred.

Based on this, financiers recognize that in case of loss of a travel document issued on a strict accountability form, it can be replaced by a duplicate, a copy of the ticket remaining at the disposal transport organization who carried out the transportation, or a certificate from the transport organization indicating the details that allow to identify, the route of his travel, the cost of the ticket and the date of the trip. This is indicated in the letter of the Ministry of Finance of Russia dated February 5, 2010 No. 03 - 03 - 05/18.

Is translation into Russian required?

Here the positions of the chief financial department and the tax authorities diverge.

Position of the Ministry of Finance of Russia

According to officials, if the air ticket is issued in a foreign language, in order to confirm travel expenses, some details of the ticket must be translated into Russian: passenger, direction, flight number, date of departure, ticket price. At the same time, a translation is not required if the air travel sales agency issued the organization a certificate in Russian, which contains all the above information (letter of the Ministry of Finance of Russia dated March 24, 2010 No. 03-03-07 / 6).

According to paragraph 9 of the Regulations on the maintenance accounting and financial statements, in Russian Federation property, liabilities and business transactions are carried out in the currency of Russia - in rubles.

Documentation of property, liabilities and other facts economic activity, maintaining accounting registers and financial statements are carried out in Russian. Primary accounting documents, compiled in other languages, must have a line-by-line translation into Russian.

Based on this, the Ministry of Finance of Russia believes that in the case of issuing air tickets and other transportation documents in English or another (except Russian) language in without fail the details necessary for the recognition of expenses for the purpose of taxing the profits of organizations must be translated. At the same time, the translation of other information that is not essential for confirming the expenses incurred (for example, the conditions for applying the fare, the rules of air transportation, the rules for the carriage of baggage, other information) is not required.

Translation can be made both by a professional translator and by specialists of the organization itself - an air transportation sales agency, which is entrusted with such an obligation as part of the performance of official duties, including by hand.

At the same time, the translation is provided by the organization (letter of the Ministry of Finance of Russia dated March 22, 2010 No. 03 - 03 - 06/1/168).

Position of the Federal Tax Service of Russia

Tax officials adhere to a more favorable point of view for companies.

They proceed from the fact that an electronic ticket is a unified international form document. Therefore, most of its details are filled in in accordance with the Unified International Codifier. The surname and name of the passenger are indicated by a set of letters using the Latin alphabet by transliterating Cyrillic letters into the corresponding letters or combinations of Latin letters.

The names of the details themselves, reflected on English language, as a rule, correspond to the names that are contained in the form of a passenger ticket and a baggage receipt of automated coupon clearance in civil aviation, approved by order of the Ministry of Transport of Russia dated January 29, 2008 No. 15.

Therefore, when filling out a ticket in this way, it is not necessary to translate it into Russian to confirm expenses for tax purposes.

Please note that at the request of the passenger, the air carrier can issue an archival certificate containing detailed data (full name of the passenger, flight direction, flight number, date of departure, ticket price) confirming the fact of purchasing the transportation document and its cost . It is drawn up in Russian, so you do not have to translate the ticket into Russian.

By the way, such a certificate will also help in case the ticket is lost. It will also serve as proof of travel expenses.

If the dates are different...

But what if the dates on the travel document do not match the dates of arrival or departure on the travel document?

In life, such a situation occurs quite often if the employee decides to leave earlier for the place of the business trip or stay at the place of the business trip after it ends (for example, for a vacation).

The Ministry of Finance of Russia, in its latest clarifications, notes that the organization still incurred the costs of paying for travel. Therefore, it is possible to take into account the cost of tickets in expenses, but only if the delay at the place of business trip or an earlier departure occurred with the permission of the head of the organization. Such permission, issued in writing, in this case confirms the expediency of the expenses incurred (letters of the Ministry of Finance of Russia dated April 1, 2009 No. 03-04-06-01 / 74, dated March 26, 2009 No. 03-03-06 / 1 /191).

Payment via the Internet for goods and services is increasingly part of our everyday life. No one can be surprised now with online orders for pizza or sushi at home, "foreign" cheap goods, payment by phone card and utilities etc. Do not stand aside and electronic tickets.

Now it is not at all necessary to go through the whole city to the station and stand in stuffy hour-long queues. Only 5-10 minutes of time, Internet, bank card- and a plane or train ticket in your pocket. Or rather, by email. Organizations are also happy to use innovations by paying for tickets directly from their current account.

However, despite the simplicity of such purchases, there are several rules that an accountant should remember when entering an electronic ticket in an employee's expense report, making accounting entries and deducting VAT. What is an electronic ticket, what documents are needed to recognize expenses and how to properly prepare an advance report, we will discuss in this article.

1. What are e-tickets

2. When an e-ticket confirms expenses

3. What to do if the ticket is lost

4. Is it possible to take into account electronic tickets in a foreign language

5. VAT on air tickets and advance report

6. E-ticket in advance report

7. Accounting for electronic tickets with an example

8. Accounting for tickets when purchased by an employee

So let's go in order. If you do not have time to read a long article, watch the short video below, from which you will learn all the most important things about the topic of the article.

(if the video is not clear, there is a gear at the bottom of the video, click it and select Quality 720p)

In more detail than in the video, we will analyze the topic of electronic tickets later in the article.

1. What are e-tickets

First of all, let's figure out what is hidden under the concept of "electronic ticket". The ticket is document certifying the conclusion of the contract of carriage(Clause 2, Article 786 of the Civil Code). The form of the ticket is approved in the manner prescribed by transport charters and codes. An electronic ticket exists in electronic digital form.

Forms of electronic travel documents approved:

1. For rail transport: Order of the Ministry of Transport of Russia dated 21.08.2012 No. №322
2. For aviation: Order of the Ministry of Transport of Russia dated 08.11.2006 No. №134

When buying an electronic ticket, both railway and air tickets, an automated Information system generates an extract that is issued to the passenger or transmitted electronically via the Internet to email if payment is made online:

• - for aviation, this statement is called itinerary/receipt;
• — for railway transport — control coupon.

The itinerary receipt and the control coupon contain complete information about the transportation. Including information about the route, fare and total cost of transportation, similar to a paper ticket. How the route / receipt looks like can be seen in the figure below.

And this is how the control coupon for rail transportation looks like.

It is the control coupon and itinerary / receipt that are commonly called "electronic ticket". In terms of meaning, the control coupon and itinerary / receipt is extract from automated system management passenger traffic in rail transport and aviation. In fact, this is only part of the ticket.
Itinerary / receipt and control coupon are strictly accountable documents:

• clause 2 of the Order of the Ministry of Transport of Russia No. 134 of November 08, 2006
• paragraph 2 of the Order of the Ministry of Transport of Russia N 322 of August 21, 2012

2. When an e-ticket confirms expenses

So, you have an e-ticket. Now you need to decide whether it is possible to recognize travel expenses on its basis. First, the travel expenses of an employee on official business for the purpose of calculating income tax are taken into account in travel expenses- subclause 12, clause 1, article 264 of the Tax Code, and they relate to other costs associated with production and sales. Secondly, we should not forget that no one canceled the requirement of paragraph 1 of Article 252 of the Tax Code on economic feasibility and documentary evidence.

The purchase of a ticket for rail or air transport only indicates the fact of the conclusion of an agreement between the carrier and the passenger. But the contract is only an intention, it does not in itself confirm the fact that business transaction really happened. Therefore, it is not surprising that the accountant has a question: what documents should be available so that they confirm travel expenses?

For accounting, expenses are confirmed by primary documents, which are drawn up in accordance with the requirements of Article 9 of Law No. 402-FZ “On Accounting”. The Tax Code does not contain a list of mandatory documents that can be used to confirm travel expenses.

Guided by the latest clarifications of officials, we can conclude that in order to recognize travel expenses when purchasing electronic tickets, it is necessary:

1. For air travel:

• itinerary/receipt(printout electronic document on paper) indicating the cost of the flight - will confirm the cost of purchasing the ticket;
• boarding pass, which is issued upon check-in for the flight - will confirm the flight on the route indicated on the ticket.

By this issue clarifications are given in the letters of the Ministry of Finance:

Letters from the Ministry of Finance:

from 18.05.15 №03-03-06/2/28296

from 06.04.2015 No. 03-03-06/19229

from 29.01.2014 №03-03-07/3271

from 14.01.2014 №03-03-10/438(sent to the tax authorities for management by the letter of the Federal Tax Service dated February 5, 2014 N GD-4-3 / 1897)

2. For rail transport:

• control coupon.

Letter from the Ministry of Finance dated 25.08.2014 №03-03-07/42273

3. What to do if the ticket is lost

It happens that due to carelessness or just by chance, an employee lost documents. It is easier with a route / receipt or a control coupon - you can simply print them again from the file that came to your e-mail after the purchase. What to do with the boarding pass?

In any case, do not compensate the employee if he has an itinerary / receipt or a control coupon, you are not entitled to travel expenses. But you won’t be able to do without additional documents if you want to take into account the costs for taxation.

In this case, you should contact the carrier or its representative and take a certificate containing the information necessary to confirm the flight (letter of the Ministry of Finance of Russia dated May 18, 2015. №03-03-06/2/28296). Otherwise, it will not be possible to take into account the costs.

If you do not have a boarding pass for reference, then do not include the cost of the flight in your expenses. Also, when checking, the auditors can charge additional insurance premiums for the cost of the ticket. However, additional assessment of contributions can be challenged in court: the decision Federal Antimonopoly Service of the Urals District dated June 17, 2014. №Ф09-3145/14.

As for personal income tax, officials believe that if the boarding pass is lost, the itinerary / receipt is enough not to withhold personal income tax ( Letter from the Ministry of Finance dated March 21, 2011. No. 03-04-06 / 6-49, dated 06.03.2012 №03-04-06/3-57). Why this conclusion of officials does not work for income tax remains a mystery ...

In order for employees to be more attentive to the safety of the boarding pass, state in the internal local act on business trips that it is mandatory to provide them for the advance report.

If an employee bought train tickets through the terminal, lost the control coupon, but has a boarding pass in his hands, which contains information about the trip and its cost, then such expenses can be taken into account ( Letter from the Ministry of Finance dated April 14, 2014. №03-03-07/16777)

These are all the documents that will be required to confirm travel expenses. It is not necessary to demand from the employee cash receipt or bank statement. The Ministry of Finance has ceased to insist on their availability since the end of 2013.

4. Is it possible to take into account electronic tickets in a foreign language

E-tickets can also be issued in a foreign language. According to clause 9 of the Regulation on accounting and financial reporting in the Russian Federation ( Order of the Ministry of Finance dated July 29, 1998 No. №34n) such primary documents must have a line-by-line translation into Russian. Does this mean that in this case it is possible to take into account electronic tickets only if absolutely everything is transferred? Not at all.

Let's see what needs to be translated:

1. Details that are necessary for the recognition of income tax expenses, i.e. mandatory details of primary accounting documents in accordance with Article 9 of Law No. 402-FZ “On Accounting”.
2. Details required for applying the VAT deduction, in accordance with paragraph 2 of Article 169 of the Tax Code (seller, buyer, name of goods (works, services), their cost, tax rate and tax amount).

Everything else (for example, baggage rules, fare conditions) does not need to be translated: Letter from the Ministry of Finance dated December 9, 2015. No. 03-07-14/71801 dated 04/10/2013 No. 03-07-11/11867, dated 01.10.2013 No. 03-07-15/40623 dated 04/10/2013 No. 03-07/11/11867, dated 14.09.2009 №03-03-05/170.

Besides, in letter dated December 9, 2015. No. 03-07-14/71801 Ministry of Finance pointed out that not only professional translators, but also employees of the taxpayer, if this is part of their official duties. It will not hurt to take into account electronic tickets and include their cost in expenses.

5. VAT on air tickets and advance report

As mentioned above, the itinerary/receipt and control coupon are strictly accountable documents. Therefore, when printed on paper, they meet all the conditions for deducting the VAT included in their cost. But there is one very important condition - the tax amount should be highlighted in these documents as a separate line, i.e. a specific tax amount must be indicated.

The latest clarifications on this subject are given in Letters from the Ministry of Finance dated January 30, 2015. No. 03-07-11/3522, dated 10/14/2015 No. 03-07-14/58804, dated 30.07.14 №03-07-11/37594.

According to controllers, if the amount of VAT is not allocated in a separate line in the issued electronic tickets, then it will not be possible to accept it for deduction. And then the entire cost of the ticket, together with VAT, is included in other expenses in accordance with paragraph 12 of paragraph 1 of Article 264 of the Tax Code ( letter from the Ministry of Finance dated 10.01.2013. №03-07-11/01).

This VAT can be deducted only in the tax period when the advance report is approved, on the basis of which they are included in expenses (clause 7 of article 171 of the Tax Code). Even though the trip may actually have taken place in the previous tax period. And it cannot be carried over to future periods.

However, even in the case when VAT is not allocated as a separate line, there is a chance in court to defend the right to a deduction, for example, a resolution FAS of the East Siberian District dated 11/27/12. №А19-5831/2012.

To receive a deduction, the ticket must be registered in the purchase book on the date of approval of the advance report. In the date and invoice number column, the ticket number and the date of its issuance are recorded. This date may also refer to the previous tax period.

In column 2 of the purchase book, they put the code for deductions for these operations - 23 ( Letter from the Federal Tax Service dated January 22, 2015. No. GD-4-3/794).

If the TIN and KPP of the carrier are not indicated in the itinerary / receipt and control coupon, then when filling out column 10 of the purchase book, a dash is put ( letter from the Ministry of Finance dated May 28, 2015. No. 03-07-11 / 30876, letter of the Federal Tax Service dated 18.08.15 No. GD-4-3/14544).

Difficulties with input tax deductions can also happen if your company purchases tickets through an intermediary. The fact is that agents at the same time often issue an invoice for the cost of tickets and indicate the amount of VAT in it.

It is not right. After all, the intermediary in this case should not draw up an invoice for transportation services. Read about it letters of the Ministry of Finance of Russia dated 12.10.2010. No. 03-07-09/45, dated 10.03.2009 No. 03-07-09/06, dated May 16, 2005 No. 03-04-11 / 112, Federal Tax Service of Russia for Moscow dated 08.31.2009 N 16-15 / 090448.1, dated 10.01.2008 N 19-11 / 603. Therefore, VAT deduction is possible only on the basis of BSO, that is, a travel document.

So if the amount of VAT is not allocated in the travel document, it will not be possible to accept the tax for deduction, even if the agent provided you with an invoice. If the ticket indicates the amount of VAT, register this document in the purchase book, and not the intermediary invoice.

Now, after we have decided in which case the organization has the right to deduct, we will see how to reflect VAT on air tickets in the advance report.

6. We reflect the electronic ticket in the advance report

So, we have determined what documents should be for the recognition of expenses. Now it's time to write an advance report. We will not analyze the entire form of this document here, we will only look at the features that you need to know when reflecting an electronic ticket in an advance report.

First, if an organization bought a ticket at its own expense and then issued it to an employee, then the issued ticket will be reflected as an advance in the advances/overruns block. Those. there will be the cost of the issued ticket, together with VAT, and if there were still issued cash, so do they.

Secondly, information about the ticket used for travel is reflected on the 2nd page of the advance report. It contains the date and number of the electronic ticket, the name of the expense (in our case, this is a ticket for a specific route), and also indicates the amount of expenses.

7. Accounting for electronic tickets with an example

Having reflected the electronic ticket in the advance report, we smoothly proceed to the preparation of accounting entries. To do this, we will consider separately the situations when the organization itself buys tickets for an employee, and when an employee of the enterprise buys them. Accounting for electronic tickets, namely postings, depends on this.

If an organization purchases tickets for a non-cash payment, then they arrive before issuing to an employee on account 50.3 “Money documents”, despite the fact that they are electronic. Data on the electronic ticket are entered in the Journal of accounting of monetary documents.

This account takes into account the entire amount, including VAT, because. it is unlawful to accept VAT on air tickets for deduction before drawing up an advance report. Upon receipt of a ticket from the carrier and issuing it to an employee, it is impossible to immediately write off its cost as expenses, because the employee has not yet used the ticket and has not traveled on a business trip.

Example

An employee of Chaika LLC Vorobyov V.V. sent from Moscow on a business trip to Novosibirsk. An electronic ticket for a plane on the Moscow-Novosibirsk route was purchased for an employee for a non-cash payment through an intermediary, the cost is 8250 rubles, incl. VAT 750 rub. A service fee in the amount of 590 rubles was also paid, incl. VAT 90 rub.

Debit 50-3 - Credit 60 - in the amount of 8250 rubles. - issued ticket

Debit 26 - Credit 60 - in the amount of 500 rubles. – reflected service charge

Debit 19 - Credit 60 - in the amount of 90 rubles. – including VAT on service charge

Debit 68 - Credit 19 - in the amount of 90 rubles. – VAT on the service charge is deductible

The ticket is then issued to the employee:

Debit 71 - Credit 50-3 - in the amount of 8250 rubles.

After returning from a business trip, the employee made an advance report, attaching an itinerary / receipt and a boarding pass to it (we assume that VAT is highlighted in a separate line in the electronic ticket):

Debit 26 - Credit 71 - in the amount of 7500 rubles. - deducted ticket costs

Debit 19 - Credit 71 - in the amount of 750 rubles. – allocated VAT from the ticket price

Debit 68 - Credit 19 - in the amount of 750 rubles. – VAT on the ticket is deductible

8. Accounting for tickets when purchased by an employee

If an employee purchases electronic tickets on his own, then the accounting of electronic tickets will be similar, because in fact, only the entries related to the expense report remain. Yes, and do not forget to give an advance to the employee before the trip. He is not obliged to go on a trip at his own expense!

Example (continued)

Suppose that a return ticket on the Novosibirsk-Moscow route is an employee of Chaika LLC Vorobyov V.V. acquires independently. For these purposes, before the trip, he was given an advance from the cash desk in the amount of 11,000 rubles.

Debit 71 - Credit 50 - in the amount of 11,000 rubles. - Advance payment for travel expenses

The employee attached an itinerary/receipt and a boarding pass to the prepared advance report. The ticket price was 7920 rubles, incl. VAT 720 rub.

Debit 26 - Credit 71 - in the amount of 7200 rubles. - deducted ticket costs

Debit 19 - Credit 71 - in the amount of 720 rubles. – allocated VAT from the ticket price

Debit 68 - Credit 19 - in the amount of 720 rubles. – VAT on the ticket is deductible

Per diem allowance for a business trip for 3 days amounted to 2,100 rubles, and the employee returns the balance of the advance to the cash desk of the organization:

Debit 26 - Credit 71 - in the amount of 2100 rubles. - accrued per diem

Debit 50 - Credit 71 - in the amount of 980 rubles. - the unspent balance is paid to the cash desk of the organization.

How to generate an advance report with an air ticket in the program 1C: Accounting 8 ed. 3.0, see the video tutorial:

Does your company use e-tickets? What difficulties did you face in accounting for them? Do you find them more convenient than paper forms? Please share in the comments!

How to include an e-ticket in the advance report

Travelers, especially those who are used to flying by plane, are not always familiar with the features of electronic tickets and electronic registration for the train.

An e-ticket is a train ticket that you buy online. When buying, you enter your full name and the number of the document proving your identity (passport, international passport, birth certificate, etc.). Immediately after the payment is completed, a seat on the train is reserved for you, it is already yours. And you have order form (or e-ticket coupon on the form). This is an information sheet, but you cannot board the train on it. To board the train, you need to either go through or get a boarding pass - that is, a paper ticket (at the Russian Railways ticket office at any Russian railway station or at the terminals there).

What documents are required to board a long-distance train

1. You have passed the electronic registration and printed ticket form with completed electronic registration. You show the conductor your passport (or other document for which the ticket was purchased) and this same ticket form (on the screen of a mobile device or printed on a regular printer on A4 sheet - the main thing is that the bottom barcode is read).
2. You bought an e-ticket, but did not pass the e-registration. Then you need to get a paper ticket at the box office or terminal. To the conductor, you show your passport (or other document for which the ticket was purchased) and a paper ticket on a standard Russian Railways form.

When you buy a ticket online, some trains have an a icon next to them. It shows if there is on this train electronic registration.

After purchasing and issuing a ticket, you can always look at your order form and check whether registration has been completed or whether it still needs to be done.

Electronic railway ticket for a child

Electronic tickets for children are issued in the same way as for adults. Differences in the cost of the ticket (up to 5 years free without a seat, from 5 to 10 years - at the children's rate) and the document that is required for travel.

• Children under the age of 10 cannot ride without an adult. A ticket for them can be bought separately, but they will not be able to board the train without an escort. From 10 years old - you can separately.
• Until the age of 14, the ticket pays off according to the birth certificate, but it must be presented to the conductor when boarding the train (+ ticket). When traveling within Russia, you can present a notarized copy of the birth certificate. All other documents are originals only.
• Otherwise, the rules are similar to adults: you can pay for it via the Internet, if you have an ER - present a printout on A4 or a ticket on a mobile device + a document, if you don’t have an ER, you must receive a paper ticket at the box office or terminal.

More about children's railway tickets.

Electronic railway ticket when traveling abroad

In international trains, the rules are generally similar, but there are nuances. Firstly, the rules for sending children, animals and luggage are different. Secondly, it is always better to have a printout of an electronic ticket with a completed electronic registration or a paper ticket issued on the form. Because any emergency situations when traveling between countries, it will be much more difficult to decide. (And also because the rules require it in some cases.)

If electronic registration is completed, the electronic ticket must be presented:

• when traveling within Russia - printed on A4 or on the screen of a mobile device;
• when traveling to Latvia, Lithuania, Estonia, Ukraine, Belarus, Kazakhstan - it is recommended to have a printout of the order form with you;
• if you buy an e-ticket while abroad, always choose trains that have an ER(you can get a paper ticket only at the Russian railway station);
• when departing from Vilnius - be sure to have a printout on A4;
• when boarding Allegro trains, trains to Nice, Karlovy Vary, Helsinki, Vienna and other trains to far abroad countries for which there is an ER, an electronic ticket can be presented both on the screen of a mobile device and in the form of a printout.

Remember

• If you received a paper ticket at the box office or terminal, the electronic registration will be automatically cancelled. Next you are dealing with a paper ticket for general rules. And it is necessary to present a paper ticket, no printout will work anymore.
• There must be no errors on the ticket. And if in a domestic Russian message you can take a train, if typos are made in no more than 1 letter and 1 digit, then in an international one there should be no errors at all. Otherwise, you will not be put on the train. Neither an electronic nor a paper ticket can correct an error! Learn more about errors in train tickets.
• Train tickets - neither paper nor electronic - cannot be transferred to other people. They are issued for a specific person and a specific document.

Happy travels!

AT recent times electronic travel documents for trains have become increasingly relevant. This service helps to save a lot of time, as well as nerves and effort. Therefore, more and more often, at the box office, employees began to ask the question of how to buy an electronic ticket for the Russian Railways train, because it is much more convenient.

Thanks to this service, it is now possible to arrive at the station just a few minutes before the train departure time. You can board the train without the original ticket, you just need to have the document that was specified during registration. But few people know exactly how to register and how to print an electronic train ticket.

Registration of electronic travel documents

When purchasing a ticket for a Russian Railways train online, you must indicate the “electronic registration” item in the appropriate box. Only after the service is paid for by card, the document can be displayed in the reserved status. Precisely because the service is new, few people understand what an electronic train ticket is, how to use it, etc.

When registering, it is recommended to indicate a real, and not a virtual, phone number, since subsequently data about the trip and methods will be sent to it, which can be used to mark everything in case of various and unforeseen circumstances.

Data error

In order to get more detailed information how to buy an electronic ticket for the Russian Railways train, especially if it did not work out after several attempts, you can contact by phone hotline to the operator, he will tell you how to do it.