We have already told how to correctly issue a business trip to an employee in Russia. Formations abroad require similar documents, but have specifics in finances.
Additional expenses
The amount of expenses in foreign business trips is more impressive than on trips to Russia. In addition to the costs of travel, hiring, the company additionally reimburses the employee the costs of (paragraph 23 of the Decree of the Government of the Russian Federation dated 13.10.2008 No. 749):
- Registration of a passport, visa
- Payment of mandatory consular fees
- fees for the right to enter/transit the car, if an employee goes on a business trip on a personal car
- Design of compulsory medical insurance
- Other mandatory payments, for example, hotel fees
To cover these costs, an employee can be given an advance. Then these amounts must be included in the advance report of the employee following the results of the business trip – for accounting purposes.
The calculation of the per diem
For the calculation of the per diem, the dates of crossing the boundaries are important (to understand how much they should be accrued). When leaving Russia, the day of crossing the border of the Russian Federation is considered to be abroad. On the contrary, upon returning the day of crossing the border of the Russian Federation, it is paid in rubles as a business trip in Russia (paragraphs 17 and 18, the Decree of the Government of the Russian Federation of October 13, 2008 No. 749).
The duration of the business trip will help:
- Stamps on crossing the border in the employee’s passport when traveling to countries with a visa regime
- Travel documents (tickets) when traveling to the CIS countries with a visa -free regime: Azerbaijan, Uzbekistan, etc.
- An order on a business trip, printing electronic tickets, landing coupons, hotel accounts, marks in a migration card when traveling to other visa -free countries or a business trip to several countries at once.
Example
LLC “Company” sends a manager on a business trip to Germany and Spain. The duration of the trip is 5 days.
In the Regulation on the business trips of LLC “Company”, per daily limits on business trips to foreign countries and the Russian Federation are set:
- Germany – 60 euros
- Spain – 70 euros
- Russia – 600 rubles.
On August 1, an employee flew from Moscow to Germany at 20.00. Arrival time 23.15 in Moscow time (22.15 local time). The employee crossed the border on August 1. Daily for August 1 must be paid in the amount of 60 euros.
At August 3 at 17.00, the manager flew out of Germany and flew to Spain on the evening of the same day. The per diem for August 3 will be paid for “Spanish” norms – 70 euros.
On August 5, the employee flew out of Spain and landed in Moscow. Daily for this day will be considered as business trips in Russia – 600 rubles.
Total:
- August 1 and 2 – daily daily norms of 60 euros. Only 120 euros in two days.
- August 3 and 4 – per diem for standards adopted for Spain – 70 euros. Only 140 euros in two days.
- August 5 – daily per diem 600 rubles.
At the discretion of the company, money can be issued in rubles or foreign currency (paragraphs 9, paragraph 1 of article 9 of the Federal Law of 10.12.2003 No. 173-FZ).
Reporting documents
For accounting and tax accounting, confirming documents (employment agreements, payment of transfer, hotel checks, receipts of currency and so on) should be translated into Russian in a foreign language.
