The purchase book is designed to register documents that confirm the payment of “incoming” VAT, that is, tax when buying goods, work performed or services rendered.
Accounting for business trip expenses is carried out in order to return the income tax from the budget. The correct execution of the purchase book allows taxpayers to submit a timely VAT report to tax inspectorates, as well as return the tax from the budget in full.
The amount of VAT on travel expenses and they can be deducted. The expenses also include payment for a flight, the amount of which is most often one of the largest among other expenses. Therefore, it is extremely unprofitable to miss VAT. For this, it is extremely important that the businessed employee provides the necessary documents for entering information based on them in the purchase book.
Documents that confirm the right to deduct VAT from air transportation are an invoice, as well as copies or originals of strict reporting forms (BSO) with the amount of VAT allocated by a separate line.
According to the order of the Ministry of Transport of January 29, 2008 No. 15 of the BSO in the field of air transportation may be:
- Air ticket;
- a route receipt of an electronic ticket;
- baggage check;
- Exposure from the information system of air transportation.
All these documents must contain mandatory BSO details,
How to take into account the ticket in the purchase book?
1 column – number in order
2 graphs – regardless of the type of ticket, always put 23
3 column – write No. ticket and date of purchase of a ticket
4.5, 6 graphs – put a dash
7 column – indicate the number and date of purchase of the ticket
8 column – date of registration of goods – corresponds to the date of the advance report of the company
9 of the column – we enter the names of the carrier specified in the ticket (Russian Railways OJSC, Aeroflot OJSC, Siberian Airlines OJSC, etc.)
10 column – TIN/checkpoint of the seller – almost never indicated in tickets, so you can put a dash, but if the TIN in the travel document is affixed, then you should indicate
11, 12, 13, 14 of the count – put a dash
15 column – enter the ticket cost
16 column – we put down the amount of VAT specified in the ticket
At any time, you can download the route receipts of tickets from the onetwotrip system if you go to the “Orders” section and choose the necessary order:
