New methods to confirm travel expenses

LEGAL DIGEST, NEWS \ 24.03.2023

The Government of the Russian Federation has issued a decree that determines a new procedure for confirming the travel expenses of an employee in the absence of travel documents.

Starting from March 10, 2023, the actual duration of the employee’s stay on a business trip in the absence of travel documents is confirmed by documents for the rental of residential premises. Such documents are:

• a contract for the provision of hotel services, which contains information about the hotel and the employee, information about the room provided, its price, the period of stay and other data provided by the hotel;
• a cash register receipt, which has to contain information about the settlement, confirm the fact of its implementation and comply with the requirements of the legislation of the Russian Federation on the application of cash register equipment;
• a document issued on an accountable form (AF) confirming the provision of hotel services at the place of business trip and containing information established by the Decree No. 1853 of the Government of the Russian Federation dated November 18, 2020.

Prior to the changes, the period of stay on a business trip could be confirmed by a receipt or other document that indicates the fact of providing hotel services during a business trip.

These amendments are associated with the entry into force of new rules for the provision of hotel services. Now hotels issue only fiscal sales receipt or AF.

Please be reminded that the composition of travel expenses includes:

• travel expenses;
• expenses for the rental of residential premises;
• expenses for living outside the place of permanent residence (per diem allowance);
• other expenses of the employee authorized by the employer.

The employer has to reimburse the employee for these expenses. At the same time, the profits tax base can be reduced by the amount of travel expenses. To do this, these expenses have to be documented and economically justified.

For documentary confirmation of expenses, it is required to prove the fact that the employee is on a business trip. This can be done in three ways:

• by travel documents;
• by the documents of the rental of residential premises at the place of business trip;
• by the official note.

If the employee has travel documents, the start and end dates of the business trip correspond to the dates of the travel documents. If the travel documents are lost, then from this year it is possible to confirm the presence of a business trip according to the new rules.

In the matters of the registration of employees on business trips and the application of tax legislation on such operations, please contact Acsour specialists.