If an employee is sent on a business trip, the employer is obliged to compensate for the costs related to the performance of official obligations on a business trip. The costs of a business trip in 2022 include:
- Fare;
- Payment of housing rental;
- Per diem;
- Other expenses that the employer knew about.
In this article, we will talk about the features of accounting for travel expenses, as well as about VAT rates that apply for expenses for accommodation on a business trip.
Accounting for expenses for a business trip: Calculation and registration
In order to pay the advance payment to the employee for expenses on a hotel business trip, meals and travel, the accountant must calculate him on the basis of the order of the head of the employee on a business trip. It shall indicate data on the employee, the deadline and the appointment of the trip.
Based on this information and the internal position of the company on business trips, the accountant calculates the advance payment, rental housing, and other expenses that the employer knew about.
You can read more about how to calculate the per diem.
Accounting for a business trip abroad is carried out in the same way as in the Russian Federation, however, additional expenses are added to the documents necessary for traveling abroad: drawing up a visa and a foreign passport, consular fees and so on.
Reducing expenses for a business trip: what VAT rates are applied to transportation and residence services
Upon returning from a business trip, the employee is obliged to report on his expenses for strict reporting documents. For example, air or railway tickets with which accountants often have difficulties. This is because the invoice is not issued for most tickets and the total tax amount is indicated. The calculation of VAT on the railway and flights becomes difficult, since the VAT rate on tickets is zero, and service services (food, service, bedding) are taxed at a 20%VAT rate.
Therefore, in order to deduct VAT from tickets, the amount of tax must be prescribed in the ticket. If the ticket is written “including VAT”, but the exact amount is not indicated, the accountant must determine the VAT with the calculation route and exclude it from the costs. If nothing is said in the ticket about VAT, the entire cost of the trip can go to expenses.
In 2022, the following VAT rates for various services are valid:
