home All hormones Business trip cancelled: how to account for non-refundable airfare and hotel cancellation deductions. We reflect in the accounting the return of electronic tickets previously purchased for employees

Business trip cancelled: how to account for non-refundable airfare and hotel cancellation deductions. We reflect in the accounting the return of electronic tickets previously purchased for employees

How to reflect in the organization's accounting a penalty for the return of an air ticket due to a change in the duration of a business trip?

An employee of the organization was sent on a business trip, for which the organization purchased on its own behalf for the employee an air ticket (in documentary form), the carriage fee for which amounted to 8496 rubles. (including VAT 1296 rubles). However, the duration of the business trip was changed, as a result of which the ticket was returned by the accountable person less than 24 hours before the flight. When returning the carriage fee, the carrier withheld a penalty (25%), as a result of which 6372 rubles were returned. Income and expenses for tax purposes are accounted for on an accrual basis.

Labor Relations

A business trip is a trip of an employee by order of the employer for a certain period of time to perform an official assignment outside the place of permanent work (Article 166 of the Labor Code of the Russian Federation, clause 3 of the Regulations on the peculiarities of sending employees on business trips, approved by Decree of the Government of the Russian Federation of 10/13/2008 N 749) . When sending an employee on a business trip, the employer is obliged to reimburse the employee, including travel expenses (Article 168 of the Labor Code of the Russian Federation, clause 11 of the Regulations). In this case, the organization purchases an air ticket for the employee in a cashless manner.

Legal regulation

Under a contract for the carriage of a passenger, the carrier undertakes to transport the passenger to the destination, and the passenger undertakes to pay the established fare. The conclusion of a contract for the carriage of a passenger is certified by a ticket, the form of which is established in the manner prescribed by transport charters and codes (clauses 1, 2, article 786 of the Civil Code of the Russian Federation). In this case, an air ticket was purchased (the form of which was approved by the Order of the Ministry of Transport of Russia dated January 29, 2008 N 15 "On establishing the form of a passenger ticket and a baggage check for automated coupon clearance in civil aviation"). The carriage of passengers by air is regulated by No. 60-FZ of March 19, 1997. The passenger has the right to conclude an air carriage agreement with the carrier, which provides for the condition for the return of the carriage fee paid under the air carriage agreement upon termination of the agreement, on the conditions for the return of which the carrier (a person authorized by him) is obliged to inform the passenger before the conclusion of the passenger air carriage agreement. The procedure for informing passengers about the conditions for the return of the carriage fee paid for air transportation is established by federal aviation rules (clause 1.1, article 103 of the RF VC). If the passenger cancels the flight with the notification of the carrier later than 24 hours before the end of the check-in time for the flight, when the carriage fee is returned to the passenger, a penalty is charged in the amount of not more than 25% of the carriage fee paid by the passenger for the carriage (paragraphs 1, 2, paragraph 1 of Art. 108 VK RF, clause 96, clause "a" clause 97, clause 100 of the Rules for the Formation and Application of Tariffs for Regular Air Transportation of Passengers and Baggage, Collection of Charges in the Field of Civil Aviation, approved by Order of the Ministry of Transport of Russia dated September 25, 2008 N 155). The carrier's rules may establish a more grace period for notification of cancellation of transportation (less than 24 hours before the end of the check-in time for passengers specified in flight ticket (clause 99 of the Rules)). The procedure for the return of fees paid upon termination of the passenger air carriage agreement due to his voluntary refusal of the entire carriage (part of the carriage) is established by clause 93 of the Rules. In this consultation, the payment and refund of fees are not considered. In this case, in case of refusal of carriage, the carrier withheld a penalty in the amount of 25% of the carriage charge, i.e. in the amount of 2124 rubles. (8496 rubles x 25%).

Accounting

The amount of the penalty charged upon the return of the ticket is taken into account as a part of other expenses as a penalty for violation of the terms of the contract (paragraphs 11, 14.2 of the Accounting Regulations "Expenses of the organization" PBU 10/99, approved by Order of the Ministry of Finance of Russia dated 06.05.1999 N 33n). The recognition of these expenses in this case is made when the carrier has the right to withhold the penalty, i.e. when handing over the air ticket to the carrier and calculating the amount of the penalty. According to the Instructions for the Application of the Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, the purchased air ticket of the established form is recorded as a monetary document on account 50 "Cashier", subaccount 50-3 "Money documents" (in the sum of the actual costs of its acquisition). In this case, the return of the ticket is carried out by an employee of the organization. Account 71 is used to reflect settlements with employees when issuing monetary documents against their report. The issuance of an air ticket to an employee for its return to the carrier can be reflected in an entry on the credit of account 50, subaccount 50-3, in correspondence with the debit of account 71 "Settlements with accountable persons". Therefore, after the ticket has been returned, the credit of account 71 reflects: - the amount of money returned to the employee by the carrier in connection with the refusal of the trip, in correspondence with the debit of account 50, subaccount 50-1 "Cashier of the organization"; - expenses in the form of a forfeit withheld in correspondence with the debit of account 91 "Other income and expenses", sub-account 91-2 "Other expenses".

Corporate income tax

For the purpose of taxation of profits, the income received is reduced by the amount of expenses incurred, with the exception of the expenses specified in Art. 270 of the Tax Code of the Russian Federation. Expenses in this case must be justified, documented and made for the implementation of activities aimed at generating income (clause 1, article 252 of the Tax Code of the Russian Federation). According to the clarifications of the Ministry of Finance of Russia, the amount withheld when returning a ticket is a sanction for violation of contractual obligations and can be taken into account in expenses that reduce taxable profit, according to paragraphs. 13 p. 1 art. 265 of the Tax Code of the Russian Federation (Letters of November 29, 2011 N 03-03-06 / 1/786, of September 25, 2009 N 03-03-06 / 1/616). For more information on this issue, see also the Encyclopedia of disputable situations on income tax. These expenses are recognized on the date they are recognized by the debtor, i.e. in this case, on the date of return of the ticket and deduction of the penalty in accordance with the conditions for the purchase and return of the ticket (clause 8, clause 7, article 272 of the Tax Code of the Russian Federation).

Value Added Tax (VAT)

As a general rule, VAT paid on travel expenses (including travel expenses) is tax deductible (clause 7, article 171 of the Tax Code of the Russian Federation). With regard to travel expenses, the tax deduction is made on the basis of invoices or other documents, in particular, on the basis of an air ticket issued on a form of the established form, after the registration of travel expenses (clause 1, article 172 of the Tax Code of the Russian Federation). In this case, the ticket has been returned, i.e. in fact, there was a refusal of the contract of carriage, in connection with which the travel expenses were not incurred and, accordingly, were not recognized in the accounting records. Consequently, the organization did not have any grounds for the VAT tax deduction indicated on the ticket.

	Amount, rub.	primary document
On the date the ticket is handed over to the accountable person for its return to the carrier
The air ticket was handed over to the accountable person for return to the carrier		Order of the head to postpone the business trip, Journal of acceptance and issuance of monetary documents
As of the date of return by the accountable person of the amount for the returned ticket
Reflected the payment to the cash desk of the organization of the amount for the returned ticket		Incoming cash order
The penalty withheld when returning the ticket is reflected in other expenses		Ticket return receipt

Recall that a penalty (fine, penalty) is a sum of money determined by law or contract, which the debtor is obliged to pay to the creditor in case of non-fulfillment or improper fulfillment of the obligation (Article 330 of the Civil Code of the Russian Federation). Recall that from 06/01/2014, the procedure for conducting cash transactions with cash is carried out in compliance with the requirements of the Instruction of the Bank of Russia dated 03/11/2014 N 3210-U "On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses "(clause 8 of the Directive).

L.V. Guzheleva
Consulting and Analytical Center for Accounting and Taxation

Accounting

The recognition of these expenses in this case is made when the carrier has the right to withhold the penalty, i.e. when handing over the air ticket to the carrier and calculating the amount of the penalty.

According to the Instructions for the Application of the Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, the purchased air ticket of the established form is recorded as a monetary document on account 50 "Cashier", subaccount 50-3 "Money documents" (in the sum of the actual costs of its acquisition).

In this case, the return of the ticket is carried out by an employee of the organization.

Account 71 is used to reflect settlements with employees when issuing monetary documents against their report. The issuance of an air ticket to an employee for its return to the carrier can be reflected in an entry on the credit of account 50, subaccount 50-3, in correspondence with the debit of account 71 "Settlements with accountable persons".

Therefore, after the ticket has been returned, the credit of account 71 reflects:

The amount of money returned to the employee by the carrier in connection with the cancellation of the trip, in correspondence with the debit of account 50, subaccount 50-1 "Cashier of the organization";

Expenses in the form of a forfeit withheld in correspondence with the debit of account 91 "Other income and expenses", subaccount 91-2 "Other expenses".

Corporate income tax

According to the clarifications of the Ministry of Finance of Russia, the amount withheld when returning a ticket is a sanction for violation of contractual obligations and can be taken into account in expenses that reduce taxable profit, according to paragraphs. 13 p. 1 art. 265 of the Tax Code of the Russian Federation (Letters of November 29, 2011 N 03-03-06 / 1/786, of September 25, 2009 N 03-03-06 / 1/616).

These expenses are recognized on the date they are recognized by the debtor, i.e. in this case, on the date of return of the ticket and deduction of the penalty in accordance with the conditions for the purchase and return of the ticket (clause 8, clause 7, article 272 of the Tax Code of the Russian Federation).

Value Added Tax (VAT)

As a general rule, VAT paid on travel expenses (including travel expenses) is tax deductible (clause 7, article 171 of the Tax Code of the Russian Federation).

With regard to travel expenses, the tax deduction is made on the basis of invoices or other documents, in particular, on the basis of an air ticket issued on a form of the established form, after the registration of travel expenses (clause 1, article 172 of the Tax Code of the Russian Federation).

In this case, the ticket has been returned, i.e. in fact, there was a refusal of the contract of carriage, in connection with which the travel expenses were not incurred and, accordingly, were not recognized in the accounting records. Consequently, the organization did not have any grounds for the VAT tax deduction indicated on the ticket.

Innovation in the world of electronic opportunities has also affected such an area of \u200b\u200bactivity as an accounting report. Nowadays, almost all airlines issue e-tickets to a certain organization, which make it possible to quickly and mobilely move between destinations. They are intended for those employees who go on a business trip abroad. We will talk about what this type of document is in this article, so that the entrepreneur knows how to compile the correct accounting for air tickets in accounting.

General information

An e-ticket is a document that certifies an air travel arrangement between a customer and an airline. Unlike a standard ticket, an electronic one is a digital record in the airline's database. Each organization must keep records of tickets in accounting, as this is also a significant cost that must be recorded and recorded all data.

Each e-ticket has its own structure and includes several items that will help the passenger to reach their destination.

The ticket contains:

Departure time;
Arrival time;
The place from which the client leaves;
The place where the client enters.

The e-ticket itself can be printed directly at the ticket sales agency. To do this, they have a specially created form in English. In the event that the ticket was purchased on the Internet, then through the e-mail of the buyer himself, you can receive a confirmation, which the buyer can print out on his own. In fact, there is nothing complicated in this, you just need to fill everything in correctly, and the printout itself does not take much time.

What is included in the structure of an electronic ticket?

The electronic coupon is one of the most important parts of the ticket, which is located in the database of the carrier's system;
A route printout is a specific document that contains all the necessary information (information about the client, flight, notifications, as well as the ticket price);
A boarding pass is a type of document that a client receives at check-in. It is the confirmation for boarding the aircraft.

Therefore, in order to confirm the accounting of air tickets of an employee who goes on a business trip abroad, he is obliged to bring a printed route and a ticket for boarding transport to the accounting department of his organization.

Accounting for air tickets in accounting

Now let's look at all the rules and instructions regarding tax and accounting when buying an electronic ticket.

The instruction states that while the employee is on a business trip abroad, he will be reimbursed for:

Travel expenses;
Advance booking of air tickets;
Payment of airport taxes;
Baggage transportation in both directions.

All these conditions can only be met if the employee has all the original documents that must confirm all expenses in the form of receipts, checks, etc.

Thus, it turns out that an electronic ticket is a full ticket for vehicles, but with its own minor nuances. It must be shown in the original in the event that the employee wants to be returned to him all his money spent during his time away on a business trip. As mentioned above, a printed route that contains all the necessary information about the cost of the ticket, the client, and is a confirmation that the business transaction has been completed, and the boarding pass itself shows the transport services received.

When buying a ticket, you must specify the following documents:

A document stating that the payment for the ticket itself was made;
Directly the very fact of the trip.

Important! As already mentioned, if all of the above documents are available, then this gives the entrepreneur all the data and expenses for accounting in the event that the employee’s business trip was related to the economic activities of the organization.

An example of the reflection of this operation in accounting

The company bought an e-ticket to send its employee, who was sent to Stockholm (Denmark). The purpose of such a business trip is an agreement with another company on the opening of trade routes. According to the ticket sales agent, the entire cost of such a ticket is 5,000 rubles.

This also includes all calculations in case of purchasing an air ticket with payment of the following types:

From a current account;
From a credit account;
For cash.

Also, in separate columns, Dt of the account, Kt of the account, amount, tax accounting, as well as notes are recorded. In fact, compiling data in accounting will not bring any difficulty, because everything is written there. It is important to remember that the fact of the trip itself is shown by a printed electronic ticket in paper form, along with the same presentation of a ticket for boarding transport.

It should be noted that if an employee can submit all the documents stating that he is going on a business trip, it will be sufficient to have one of the documents: only a printed e-ticket or a ticket to board the vehicle.

Entries made in accounting:

Debit 60 Credit 51 - these are all transferred funds in order to purchase an air ticket;
Debit 50 “Money documents” Credit 60 is a reflection of the receipt of a ticket in the sum of all actual costs, including VAT, this procedure is done on the basis of the invoice of the one who pays;
Debit 71 Credit 50 "Money documents" - this is an electronic ticket already issued to an employee;
Debit 20 Credit 71 is the amount shown in expenses for the price of an electronic ticket;
Debit 19 Credit 71 is the VAT presented;
Debit 68 Credit 19 - accepted for issuance of VAT.

Completely all operations that have been committed must be supported and argued by documentation, otherwise, this can lead to bad consequences for the organization. All of the above documents are the very first indicators for compiling the accounting of air tickets that the organization has acquired. The issuance of electronic tickets from the box office must be recorded in a certain register, so that in the future they can be quickly found and the entrepreneur does not have any problems filling out accounting records.

When and how should I record purchased air tickets in accounting?

Should be taken into account! In all accounting records, purchased tickets, including electronic ones, must be reflected on account 50-3 “Money documents” immediately at the moment they entered the organization.

According to Article 166 of the Labor Code of the Russian Federation, a business trip is a trip of an employee to a particular place, to perform a specific assignment, which is determined by the entrepreneur himself, while the employee leaves the place of permanent work. Also, the employer must reimburse all employee expenses that were necessary to complete the assignment (if all original documents are available). In this case, the amount and procedure for compensation is adopted by the collective agreement of the employees of the organization. After that, all the necessary data will be entered into the accounting records so that expenses can be observed and there will be no problems in the future.

Important! At the time when the organization has already purchased a ticket, it cannot be sure that as a result of this operation a decrease in its economic benefit will be made. It is also impossible to determine the amount of this expense, as the ticket can be returned, but in such cases, all funds of the organization will be returned minus fees and fines.

An employee was canceled a business trip on the day of departure due to being sent to another one. The organization previously booked a hotel and purchased an air ticket at a non-refundable rate. How to reflect a non-refundable air ticket and a fine for not arriving at a hotel in tax and accounting records? How to account for VAT on a non-refundable ticket and a fine for no-show at a hotel?

On this issue, we take the following position:

VAT on an unused ticket and presented by the hotel for deduction is not accepted.

For the purposes of taxation of profits, the costs of purchasing a ticket and paying a fine to a hotel are accounted for as non-operating expenses, excluding the amounts of VAT presented.

In accounting, the costs of purchasing a ticket and paying a fine to a hotel are included in other expenses.

Position justification:

Based on Art. 167 of the Labor Code of the Russian Federation, when sending an employee on a business trip, he is guaranteed reimbursement of the expenses associated with it. In case of sending on a business trip, the employer is obliged to reimburse the employee for travel expenses, expenses for renting a dwelling, additional expenses associated with living outside the place of permanent residence (daily allowance), other expenses incurred by the employee with the permission or knowledge of the employer. At the same time, the procedure and amount of reimbursement of expenses associated with business trips are determined by a collective agreement or a local regulatory act of the employer organization (Article 168 of the Labor Code of the Russian Federation).

VAT

VAT charged by the hotel

In accordance with paragraph 1 of Art. 146 of the Tax Code of the Russian Federation, the object of VAT is the sale of goods (works, services) on the territory of the Russian Federation. On the basis of paragraphs. 2 p. 1 art. 162 of the Tax Code of the Russian Federation, the tax base for VAT is increased by the amounts associated with payment for goods (works, services) sold by this taxpayer. From the analysis of Art. 162 of the Tax Code of the Russian Federation it follows that the amounts of sanctions for violation of contractual terms and the amount of compensation for losses or damages are not directly mentioned in it.

At the same time, the Ministry of Finance of Russia indicates that the penalties for the seller (supplier, contractor), in accordance with Art. 162 of the Tax Code of the Russian Federation are subject to VAT as funds related to settlements for goods sold (works, services) (letters of the Ministry of Finance of Russia dated 11.01.2011 N 03-07-11 / 01, 16.08.2010 N 03-07-11 / 356, dated 09/11/2009 N 03-07-11/222, dated 04/28/2009 N 03-07-11/120, dated 04/16/2009 N 03-07-11/107, dated 03/11/2009 N 03-07-11/ 56, of 06.03.2009 N 03-07-11/54 and of 10.24.2008 N 03-07-11/344).

True, recently the position of the financial department has been changing (letters of the Ministry of Finance of Russia dated 10/30/2014 N 03-03-06/1/54946, dated 03/04/2013 N 03-07-15/6333).

Upon receipt of income that increases the tax base, the executing organization issues an invoice in one copy and registers it in the sales book (clause 18 of the Rules for maintaining the sales book used in the calculation of value added tax, approved by the Decree of the Government of the Russian Federation of December 26, 2011 N 1137). That is, such an invoice is not presented to the customer-debtor. If the contractor nevertheless issues an invoice to the debtor, then the VAT calculated on the amount of penalties is not accepted for deduction from the debtor (letter of the Ministry of Finance of Russia dated February 14, 2012 N 03-07-11 / 41).

In addition, when recognizing as part of the costs of forfeits (fines, penalties), it must be taken into account that, on the basis of paragraph 1 of Art. 170 of the Tax Code of the Russian Federation, the amounts of VAT presented to the taxpayer are not included in the expenses accepted for deduction when calculating corporate income tax, with the exception of cases provided for in paragraph 2 of Art. 170 of the Tax Code of the Russian Federation. At the same time, in Art. 170 of the Tax Code of the Russian Federation does not provide for accounting in the cost of goods (works, services) of VAT amounts on sanctions imposed for violation of the terms of contracts. Therefore, in the situation under consideration, there is a high probability of tax disputes arising on the issue of accounting for the amount of VAT on the expense recognized by the organization in the form of a fine as part of the expenses (letter of the Moscow Federal Tax Service Department of March 30, 2005 N 20-12 / 20856).

VAT on the ticket

By virtue of p.p. 1, 7 art. 171 of the Tax Code of the Russian Federation has the right to reduce the total amount of calculated VAT by the amount of tax paid on business trip expenses (expenses for travel to the place of a business trip and back, including expenses for the use of bedding on trains, as well as expenses for renting housing) and representation expenses accepted for deduction when calculating corporate income tax. At the same time, from the letter of the Federal Tax Service of Russia dated May 21, 2015 N GD-4-3 / [email protected] It follows that the requirement to take into account the expenses incurred when forming the tax base for income tax is also relevant for travel expenses.

One of the mandatory conditions for deducting VAT amounts presented to the taxpayer upon the acquisition of goods (works, services), property rights in the territory of the Russian Federation is the registration of these goods (works, services), property rights (paragraph two of paragraph 1 of Art. 172 of the Tax Code of the Russian Federation). This provision also applies to VAT paid on travel expenses.

Thus, the deduction of the amount of VAT allocated in the ticket purchased by the organization for the seconded worker is possible only when the transportation services are provided and the corresponding costs are taken into account.

The ticket itself certifies only the conclusion of a contract for the carriage of a passenger (clause 2, article 786 of the Civil Code of the Russian Federation), but not the fact of the provision of a transportation service. In this regard, we believe that the organization in this situation will not be able to deduct the amount of VAT allocated in the ticket not used by the employee.

We have not found any official clarification on this issue. The organization should be ready to defend a different position in court. At the same time, from the decision of the Ninth Arbitration Court of Appeal of January 15, 2009 N 09AP-17459/2008, it follows that the taxpayer's possession of used tickets is not a prerequisite for deducting VAT in respect of actually paid transportation services, but if there is an invoice.

In our opinion, the organization, in our opinion, will not be able to take into account the amount of VAT paid when purchasing a travel ticket, which is not subject to deduction, in tax accounting (clause 1, article 170 of the Tax Code of the Russian Federation).

income tax

According to paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, for the purposes of Chapter 25 of the Tax Code of the Russian Federation, the taxpayer reduces the income received by the amount of expenses incurred (with the exception of the expenses specified in Article 270 of the Tax Code of the Russian Federation). Justified (economically justified) and documented expenses (and in the cases provided for by Article 265 of the Tax Code of the Russian Federation, losses) incurred (incurred) by the taxpayer are recognized as expenses. At the same time, any expenses are recognized as expenses, provided that they are made for the implementation of activities aimed at generating income.

Expenses, depending on their nature, as well as the conditions for implementation and areas of activity of the taxpayer, are divided into, and (clause 2, article 252 of the Tax Code of the Russian Federation).

Travel expenses, in particular, travel expenses for an employee to the place of business trip and back to the place of permanent work, may be taken into account by taxpayers as part of other expenses related to production and sales, on the basis of paragraphs. 12 p. 1 art. 264 of the Tax Code of the Russian Federation. As noted in the letter of the Ministry of Finance of Russia dated December 21, 2007 N 03-03-06 / 1/884, the list of travel expenses provided for by this norm is closed.

The norms of the Tax Code of the Russian Federation do not specify whether, on the basis of paragraphs. 12 p. 1 art. 264 of the Tax Code of the Russian Federation, expenses associated with the purchase of a travel ticket that was not used and not returned by a seconded worker are taken into account.

From the letter of the Ministry of Finance of Russia dated April 14, 2006 N 03-03-04 / 1/338, it follows that the organization has the right to take into account, when determining the tax base, the costs of acquiring an unused due to a change in the return period from a business trip and a ticket not subject to return by a business trip employee (additionally see letter of the Ministry of Finance of Russia dated 02.05.2007 N 03-03-06/1/252).

From the decisions of the Federal Antimonopoly Service of the North-Western District dated July 9, 2009 in case N A21-6746 / 2008, the Federal Antimonopoly Service of the Volga-Vyatka District dated March 24, 2006 N A28-10790 / 2005-233 / 15, in our opinion, there is also the possibility of qualifying expenses for reimbursement to the posted worker of the costs of an unused travel ticket as travel expenses and their accounting in the formation of taxable profit on the basis of paragraphs. 12 p. 1 art. 264 of the Tax Code of the Russian Federation.

Along with this, it should be taken into account that the list of expenses that can be taken into account for income tax purposes is open (see, for example, subparagraph 49 of paragraph 1 of Article 264, subparagraph 20 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation), which means the possibility of recognition in tax accounting of any costs that meet the requirements of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation and not directly named in Art. 270 of the Tax Code of the Russian Federation.

Art. 270 of the Tax Code of the Russian Federation do not contain a direct prohibition on the inclusion in the calculation of the tax base for income tax of expenses for travel tickets not used by a seconded employee and not returned to him.

In this regard, and given that the planned business trip did not take place, and also taking into account paragraph 7 of Art. 3, paragraph 4 of Art. 252 of the Tax Code of the Russian Federation, we believe that the cost of purchasing a ticket can be recognized in tax accounting on the basis of paragraphs. 20 p. 1 art. 265 of the Tax Code of the Russian Federation as non-operating expenses, subject to their compliance with the criteria specified in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation.

To assess the implementation of the provisions of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation of criteria, it is advisable to take into account the positions expressed by the judges in the rulings of the Constitutional Court of the Russian Federation of 04.06.2007 N 320-O-P and N 366-O-P, the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of 10.12.2006 N 53.

Since the purchase of a ticket in this situation was carried out for the purpose of traveling an employee on a business trip, we believe that the expenses incurred by the organization should be considered as related to the implementation of activities aimed at generating income.

In our opinion, in this case, it is expedient for the organization to document not only the very fact of expenses, but also their validity (economic justification). The list of such documents is open.

To confirm the validity of the expenses incurred, the organization should have, for example, the following documents:

Decision (order) on sending an employee on a business trip (clause 3 of the Regulation on the specifics of sending employees on business trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 N 749);

Internal documents indicating the cancellation and reasons for the cancellation of the planned business trip.

Expenses in the form of a fine for refusing to stay at a hotel, provided for by the parties to the agreement for failure to comply with the terms of the onerous agreement for booking hotel rooms, reduce the tax base for corporate income tax on the basis of paragraphs. 13 p. 1 art. 265 of the Tax Code of the Russian Federation, subject to their compliance with the provisions of Art. 252 of the Tax Code of the Russian Federation (letters of the Ministry of Finance of Russia of November 29, 2011 N 03-03-06 / 1/786, of September 25, 2009 N 03-03-06 / 1/616). Recall that the amount of the fine is taken into account without VAT.

Accounting

In accordance with the Instructions for the Application of the Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations (approved by order of the Ministry of Finance of Russia dated October 31, 2000 N 94n), tickets paid by the organization are monetary documents and are recorded on subaccount 50-3 "Money documents" of account 50 "Cashier" in the actual cost of the acquisition.

The debit of the account reflects the receipt of monetary documents at the cash desk of the organization. On the credit of the account - the issuance of monetary documents from the cash desk of the organization.

Accordingly, the operation to purchase a ticket and write off its cost in accounting is reflected in the following entries:

Debit () Credit
- transferred funds for the purchase of a ticket;

Debit, sub-account "Money documents" Credit ()
- the receipt of the ticket is reflected in the amount of actual costs for its purchase (including VAT).

We believe that the ticket was issued to the employee under the report, since the business trip was canceled on the day of departure.

The organization purchases e-tickets for its employees. For various reasons, tickets are returned to the seller. What accounting records reflect these transactions?

First of all, I would like to note that when returning unused travel documents (tickets), a fee is charged from the passenger, provided for in clause 157 of the Rules for the Transportation of Passengers, Baggage and Cargo Luggage on Federal Railway Transport, approved by order of the Ministry of Railways of Russia dated July 26, 2002 N 30.

A similar rule is contained in clause 93 of the Rules for the Formation and Application of Tariffs for Regular Air Transportation of Passengers and Baggage, Collection of Charges in the Field of Civil Aviation, approved by Order of the Ministry of Transport of Russia dated 25.09. ticket, Miscellaneous Charges Order Form Fee, Excess Baggage Receipt Form Fee are non-refundable. In addition, if a passenger voluntarily cancels a flight, a fee is charged for operations to cancel the booking of transportation, calculate the amounts due for a refund, and issue a refund, provided for by the terms of the fare application.

It should be borne in mind that to date, accounting regulations do not contain recommendations on the issue of accounting for transactions related to electronic tickets.

Accordingly, a single methodology has not yet been developed. Experts offer to reflect transactions in several ways.

So, one point of view is as follows.

The itinerary/receipt of an electronic passenger ticket and baggage check (an extract from the automated information system for issuing air transportation), as well as an electronic travel document (ticket) on railway transport are forms of strict accountability (clause 2 of the Order of the Ministry of Transport of Russia dated July 23, 2007 N 102 "On establishing the form of an electronic travel document (ticket) for railway transport", clause 2 of the Order of the Ministry of Transport of Russia of November 8, 2006 N 134 "On the establishment of the form of an electronic passenger ticket and baggage receipt in civil aviation", letters of the Ministry of Finance of Russia of June 4, 2010 N 03- 03-06/1/38, dated 07/27/2010 N 03-03-07/25, dated 08/16/2010 N 03-03-07/27). Therefore, electronic tickets can be included in monetary documents.

Instructions for the application of the chart of accounts for financial and economic activities of organizations, approved by order of the Ministry of Finance of Russia dated October 31, 2000 N 94n (hereinafter referred to as the Instruction), provides that on subaccount 50-3 "Money documents" opened to account 50 "Cashier", are taken into account including paid airfare. Monetary documents are accounted for on this sub-account in the amount of actual acquisition costs.

At the same time, the Instruction does not make the reflection of monetary documents on the sub-account "Money documents" dependent on their form (in ordinary paper or in electronic form).

In this case, the purchased e-ticket can be accounted for on the sub-account "Money documents" in the amount of actual costs for its purchase.

As a result, transactions related to electronic tickets will be reflected in the accounting as follows.