In recent years, corporate trips abroad have gained great popularity. If earlier the joint rest of the workers usually took place in Russia, and went abroad only on business, today everything has changed. Let’s talk about how to organize a corporate party abroad, what needs to be known about this, and how tax accounting works in this case.

An obvious plus of a foreign corporate party – within Russia it is not always possible to organize a vacation of a certain format and level. Therefore, companies with certain resources are increasingly organizing trips abroad.

In Russian companies, especially with the onset of cold weather, not only warm countries are popular, but places where outdoor activities are developed.

Spain and Italy

The plus of these states, in addition to the weather, in their history, nature, developed local crafts. This means that the company can organize a corporate party of various topics: from quests in large cities like Rome or Barcelona, ​​to agriturism with harvesting or visiting vineyards.

Austria and France

These countries attract first -class ski resorts, and at the same time with that rich history and cultural life. In addition, all the main low -cost airlines fly to Europe, which reduces the total cost of an exit corporate party.

Countries of the ex-SSR

Armenia, Azerbaijan, Georgia, Baltic states – are very popular among individual tourists from our country. Therefore, corporate parties are often held there. The space of the former USSR is able to give both the impressions of real Europe with paved streets, tiled roofs and mulled wine on the streets, and a real oriental flavor. At the same time, to fly to these regions, the prices for flights are quite adequate and there are no problems with communication in Russian.

Tax accounting

The corporate departure abroad implies not only new emotions and rallying the team, but also the need to draw up related documents. Since the corporate party, even abroad, is not a business trip, but a measure of stimulation or encouragement of employees without performing an official assignment, it is formalized differently. Corporate records of tax accounting is a separate topic, which we will consider below.

The expenses for such a holiday are not recognized by tax authorities as related activities to receive income. A small corporate party can be arranged as a “representative” one – it will work if you call it business partners and some employees, but the entire company will not pass through this category. And in any case, the amount of representative costs cannot exceed 4% of the FOT for the reporting period.

Therefore, usually corporate expenses are covered from net profit of the company left after paying all taxes. Accordingly, this is issued an appropriate decision or protocol of the general meeting of shareholders. Since in this case the corporate party is carried out “for an indefinite circle of persons” – that is, for all employees of the company, the accountant uses account 91 (“other expenses”).

In addition, in order to justify the purpose of the costs of the holiday, the corresponding order is issued/approved the estimate. After that, an act of expenses incurred is drawn up, to which documents confirming them (invoices, etc.) are attached.