A few years after the innovation, many RZD passengers still do not know exactly how to use an electronic train ticket. It is very convenient and simple. Having learned all the subtleties, you will no longer want to drive "the old fashioned way".

First of all, you need to go to the Russian Railways website (pass.rzd.ru), where you have a simple registration. Enter only the correct data, in order to avoid misunderstandings. In the future, you will only need a login and password to enter. After registration, you go to the “Purchase tickets” section, select the desired route, train, convenient car, place you like, enter your passport data, confirm the correctness of the information entered. That's it, you can move on to the next step.

• Do not miss:

You have ten minutes to pay. If you do not have time, the order will be canceled, so prepare everything you need in advance. You can use Visa, MasterCard or Maestro cards with the following data: number, expiration date, three-digit code indicated on the back of the card. Fill in all the fields, click "Complete payment". Ready.

What to do with an electronic train ticket

Upon completion of the payment, you will see the "My Orders" section, where a control coupon with a 14-digit order number and, in fact, an electronic ticket (also having 14 characters) will become available to you. If you buy one ticket, these numbers will be the same, if there are several of them, then the order number will match the first issued ticket. Each of the other tickets will have its own unique 14-digit number.

This is where some Russian Railways customers go wrong. Rejoiced that everything is so easy, they stop at this stage. They print out the control coupon and go to boarding with it, not suspecting that it is not valid without a boarding pass. To get it, you need to perform one more simple step - registration. Something similar to, only much simpler. After completing the payment, you just need to tick the checkbox "Pass ER" and click on the "Pass registration" button.

Another common mistake is getting a boarding pass at the station. The passenger prints out the control coupon, and then, before departure, receives a boarding pass on it at the box office. What then is the point in buying an electronic ticket, if you still need to stand in line at the box office? The whole point is to avoid it. Therefore, we are not lazy and go through electronic registration.

Having done everything right, to board the train, it will be enough for you to present the passport for which you issued the ticket. But this is only in theory. In practice, do not forget that we are dealing with Russian Railways, where anything can happen. An elementary failure in the system can lead to the fact that the conductor simply does not have data about your electronic ticket. Therefore, you should listen to the requirements on the carrier's website and insure yourself additionally.

Of course, you should write down the order number, for every fireman. The conductor should present a boarding pass in any of two forms:

• on a mobile device (smartphone or tablet);
• on a sheet of A4 paper.

To be safe, it is better to cook both options. Anything can happen, a dead phone, for example, can be great to spoil your nerves.

That's all, you are in the right car, at a pre-selected place. Really, nothing complicated? Once you learn how to use an e-ticket for a train, you are unlikely to want to queue at stations in the future.

Business trip: how to take into account e-ticket

One of the significant cost items on a business trip can be considered the travel of an employee. Very often, plane or train tickets are bought over the Internet. How to take into account electronic tickets, what transactions to issue their purchase, what to do in case of loss of travel documents - the expert of the Normative will tell.

The ticket essentially performs the function of a contract of carriage between the passenger and the carrier (clause 2, article 786 of the Civil Code of the Russian Federation). This applies to both paper and electronic documents.

The airlines and Russian Railways have an electronic ticketing system. These carriers are required to issue electronic tickets in the forms approved by the Ministry of Transport of the Russian Federation (orders No. 322 of 21.08.2012 and No. 134 of 08.11.2006).

If a business traveler purchases an air ticket via the Internet, he will receive an itinerary receipt by e-mail. Having decided to travel by train, the employee will receive an electronic control coupon. Both documents include travel details and refer to forms strict accountability.

Accounting and tax accounting of electronic tickets

In accounting, travel costs can be written off based on primary documents (Article 9 of Law No. 402-FZ). Electronic tickets can be considered primary, as they contain all the necessary details.

The control coupon of the Russian Railways ticket confirms the costs and gives a legal basis to write them off to the relevant accounting accounts (letter of the Ministry of Finance of the Russian Federation dated August 25, 2014 No. 03-03-07 / 42273).

In order to accept air travel expenses, in addition to the itinerary receipt, you will need a boarding pass for the aircraft, which is issued to the posted worker at check-in for the flight. It is the boarding pass that indicates that the flight took place (letters of the Ministry of Finance dated May 18, 2015 No. 03-03-06 / 2/28296, dated April 6, 2015 No. 03-03-06 / 19229, dated January 29, 2014 No. 03-03- 07/3271).

In tax accounting, travel costs are also written off on the basis of electronic tickets and their attachments (clause 12, clause 1, article 264 of the Tax Code of the Russian Federation).

accounting entries

Accounting for electronic tickets on accounting accounts depends on the method of their acquisition. Tickets can be bought by the organization itself or its employee using accountable money.

In small companies, the obligation to purchase tickets most often falls on the shoulders of an accountable person. Then electronic tickets are attached to the advance report. The cost of the ticket is immediately debited to expenses.

Debit 20 (26, 44) Credit 71 - the cost of the ticket has been written off.

If VAT is highlighted on the ticket as an independent line, additional entries must be made:

Debit 19 Credit 71 - VAT charged on the ticket price;

Debit 68 Credit 19 - tax deductible.

If an organization buys e-tickets, then they must be accounted for as monetary documents on account 50-3. Tickets are at the box office of the enterprise the total amount without VAT. If the carrier charges an additional fee for issuing tickets, the costs can be written off based on the issued receipt.

Debit 50-3 Credit 60 (76) - a ticket was received at the cash desk of the enterprise;

Debit 20 (26, 44) Credit 60 (76) - reflects the fee for issuing a ticket;

Debit 19 Credit 60 (76) - reflects VAT on collection;

Debit 68 Credit 19 - VAT deductible;

Debit 71 Credit 50-3 - a ticket was issued to the accountable person from the cash desk;

Debit 20 (26, 44) Credit 71 - the cost of the ticket was written off at the time of approval of the advance report.

When can VAT be deducted?

Printed e-tickets are strict reporting documents that allow you to take VAT offset on legal grounds. It is important to note that the tax must be written in a separate line (clause 18 of the Rules for maintaining a purchase book, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). The Ministry of Finance of the Russian Federation repeatedly focused its attention on this in letters No. 03-07-11/11033 dated February 26, 2016, No. 03-07-11/3522 dated January 30, 2015, No. 07/30/2014 No. 03-07-11/37594 .

If VAT is included in the total cost on the ticket (as indicated by the corresponding entry), it is dangerous to take the tax deductible. In this case, controllers can remove the declared deduction, referring to the fact that VAT must be indicated in a separate line. However, this claim can be challenged in court. The courts consider such claims unreasonable, since in paragraph 6 of Art. 168 of the Tax Code of the Russian Federation states that when retail VAT is not separately indicated (Resolution of the FAS of the East Siberian District dated November 27, 2012 No. A19-5831 / 2012).

E-tickets should be entered in the purchase book at the time of approval of the advance report by the manager. The date of the ticket and the date of the advance report may refer to different tax periods. If an employee left on a business trip in June and returned back in August, the advance report will be dated August. Accordingly, VAT can be claimed for deduction starting from the 3rd quarter.

The nuances of filling out a shopping book

Tickets are entered in the book of purchases according to the principle of registration of invoices in it. But there are a few features:

• in column 2 the code 23 is put;
• in column 3, the date of issue and the ticket number are recorded;

• column 10 is crossed out (letter of the Ministry of Finance of the Russian Federation of May 28, 2015 No. 03-07-11 / 30876, letter of the Federal Tax Service of August 18, 2015 No. GD-4-3 / 14544).

Often travel tickets are purchased through intermediaries (travel agencies, agencies, etc.). Agents may not issue invoices for transport services but sometimes they forget about it. If the company received an invoice together with the ticket on behalf of the agent, the e-ticket must be registered in the purchase book. It is the ticket with the allocated VAT amount that gives the taxpayer the right to a deduction (letters of the Ministry of Finance of the Russian Federation dated 10.01.2013 No. 03-07-11 / 01, dated 12.10.2010 No. 03-07-09 / 45).

How to write off travel expenses if a ticket is lost

If an employee loses an e-ticket, there will be no problems - after all, it can be re-printed. The situation is more complicated with the boarding pass - it will not be possible to duplicate it.

To accept the cost of a flight without a boarding pass, the company must ask the carrier for a certificate that confirms the trip (letters of the Ministry of Finance of the Russian Federation of 06/07/2013 No. 03-03-07 / 21187,).

In order to deduct VAT, you need to transfer the details necessary for applying the VAT deduction (clause 5, article 169 of the Tax Code of the Russian Federation). That is, it is enough to translate into Russian the name of the airline, full name. passenger, service name, cost, tax rate and VAT amount. The rest of the information does not need to be translated (letters of the Ministry of Finance dated December 9, 2015 No. 03-07-14 / 71801, dated April 10, 2013 No. 03-07-11 / 11867).

The Federal Tax Service in its letter dated April 26, 2010 No. ShS-37-3 / [email protected] presented a transcript of the main English symbols used in the tickets. Therefore, you can not look for a translation in dictionaries, but use the explanations of the Tax Service.

You may also find it useful to record business trips.

Service Expert Standard

E. A. Rogacheva

Electronic check-in allows you to board a train with a printed boarding pass (sheet with an order number) without receiving a ticket on the form at the box office.

After the purchase, Tutu.ru sends the boarding pass in .pdf format to email specified in the order. The coupon can be printed at home on a printer or in any Internet cafe or photo center. Another option is to simply take a picture of it with your phone or show the coupon file to the conductor. The main thing is that the barcode in the coupon is clearly visible, as the conductor will probably scan it.

In what form you need to show the boarding pass to the conductor, it will be written in the coupon itself.

Some conductors do not require a coupon when entering the car, they only need the original passport (or other document that you indicated when placing the order). But, according to the rules of Russian Railways, the passenger must have a coupon.

In some cases, for boarding a train, the boarding pass must be shown only in printed form (not on electronic media). This rule is valid for trains between Russia and Belarus, Kazakhstan, Kyrgyzstan, Tajikistan, Abkhazia, Uzbekistan, Estonia, Lithuania, Latvia, Poland (train No. 9/10).

In extreme cases, e. you can cancel the registration and get a ticket on the form.

Electronic check-in is not possible if the passenger is traveling on a transit train through sections railways CIS, Latvia, Lithuania, Estonia, or by train of a third-party carrier (other than Russian Railways).

How to find out if you have passed e-registration

This will be clearly stated at the beginning of the text of the letter or SMS sent to you after purchasing the ticket.

But the most actual information will be in :

1. in the order line, click on the "details" button,
2. on the new screen, click on the "save to computer" link,
3. open your boarding pass.

If a electronic registration passed, this will be written in the line "e-ticket status". If it is not passed, it will be written on the coupon in large red letters: “not valid for travel, get a ticket at the box office or terminal.”

Electronic registration rules

1. Electronic check-in is performed simultaneously for all passengers specified in the order.

The person placing the order represents all the passengers of the order, so all passengers of the order are considered informed about the conditions of boarding and travel on the train.

2. Electronic check-in is available when issuing an electronic ticket from any station along the entire route of the following trains:

• trains with numbers from 001 to 898 formed by JSC FPC and some other carriers traveling only in Russia (including trains following several kilometers through the territory of Ukraine without stops) and along the Petropavlovsk branch of the South Ural Railway.
• trains "Allegro" St. Petersburg - Helsinki, "Leo Tolstoy" Moscow - Helsinki, as well as additional trains Moscow - Helsinki scheduled for holidays (only in the direction from Russia to Finland),
• on trains between Russia and Latvia,
• on some trains between Russia and Ukraine, between Russia and Belarus.

3. You can check in or cancel the registration no later than 1 hour before the departure of the train from the starting station.

An hour before departure, wagon lists are generated from the starting station with the data of all passengers who have passed electronic registration.From this moment, the passenger can no longer cancel the electronic registration.

By purchasing a ticket with electronic registration, you can get a ticket on the form. After receiving a ticket on the form, electronic registration is canceled. When boarding, you will need to present a ticket on the form.

4. For some trains it is possible to pass electronic registration from any station of departure and 5 minutes before the departure of the train. Such trains must be equipped with special equipment. When buying a ticket, you can always see the possibility or impossibility of electronic registration.

5. With completed electronic registration, it is impossible to:

• renew the validity of an electronic ticket in case of a passenger being late for a train (except for domestic trains);

• to renew the validity period of the electronic ticket in case of interruption by the passenger of the trip on the route (refusal to travel or stop on the route).

Cancellation of electronic registration

1. You can cancel electronic registration no later than 1 hour before the train departure on a special page.

2. The person who issues the refusal of electronic registration on a special page represents all passengers of the order and acts on their behalf.

You can cancel the online registration for the entire order or for individual tickets, for example, to issue a refund.

3. By issuing tickets at the box office of Russian Railways or using a self-service terminal, you refuse electronic registration.

4. If the passenger has already received a ticket on the form, he cannot go through electronic check-in.

Boarding the car with electronic registration

1. When boarding a train after electronic registration, you must present to the conductor the original of the identity document specified when ordering tickets(passports or birth certificates), and landing coupon.

2. If the full name of the passenger or the number of the identity document do not match the data of the conductor, the passenger is not allowed to board the train.

Refund of tickets during electronic registration

Paid online tickets can be returned through Personal Area on Tutu.ru. With the passed e-mail check-in, a return on the site is possible as long as more than an hour remains before the departure of the train from its initial station.

How to cancel a train ticket in Russia

When returning a ticket, it is important how it was paid for.

If the ticket was paid for with a bank card, the money will be returned to it.

If the ticket was paid for in cash, it can only be returned at the box office, regardless of the email status. registration. The money will be returned to the cashier at the time of application.

At the box office, you can return the ticket even after the departure of the train. To do this, you need to go to the ticket office at the station no earlier than 20 minutes and no later than 3 hours after departure from your station and present an identity document that is indicated on the electronic ticket.

In the claim procedure, the ticket is returned in the following cases:

• if you return the ticket less than 1 hour before the departure of the train from its starting station and no more than 20 minutes after the departure of the train from the passenger's departure station,
• if at least 3 and no more than 12 hours have passed after the departure of the train from the passenger's departure station,
• if the return of tickets from e-mail. registration is carried out by an authorized person upon presentation of a power of attorney.

The claim procedure involves writing a statement and waiting for the results of the verification that the trip did not actually take place.

How to return a ticket for a train crossing the border of Russia

less than 1 hour before the train departs from the starting station and more than 6 hours before the departure of the train from your station (local time), you can return the money for the ticket only in a claim procedure.

When returning a ticket from registration less than 6 hours before departure trains from your station, money is not returned.

On trains in communication with Latvia, Belarus and Ukraine, it is impossible to return a ticket from an e-mail. check-in less than 1 hour before the departure of the train from the starting station.

Obtaining documents for reporting

If you are going on a business trip, then in order to report to the accounting department, you need to download and print an electronic ticket (boarding pass) and reporting document. You can do this immediately after buying a ticket on the Tutu.ru website.

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 advance report, making accounting entries and accepting VAT deductions. 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 for 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 transferred to in electronic format via the Internet to e-mail, if the payment was made via the Internet:

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

The itinerary-receipt and the control coupon contain full 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 on the railway transport and in aviation. In fact, this is only part of the ticket.
Itinerary / receipt and control coupon are strictly accountable documents:

• paragraph 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 transportation:

• 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 transportation:

• 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, during the audit, the auditors can charge additional insurance premiums for the ticket price. 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 paragraph 9 of the Regulation on accounting and financial statements in RF ( 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 an electronic registration for this train.

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 there are typos 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!