Electronic receipt for taxi. Taxi during a work or official trip

You can deduct from taxable income the cost of a taxi used by a business traveler. However, in case of an audit, you need to stock up on documents proving the validity of such costs. For example, in the director’s order to go on a business trip, you can write that the employee takes a taxi to reduce lost working time. SOURCE: letter of the Ministry of Finance of the Russian Federation dated April 13, 2007 No. 03-03-06/4/48.

TAXI COSTS CAN BE ACCOUNTED

When flying to a business trip, an employee gets to the airport by taxi. The Russian Ministry of Finance examined this specific situation and took a completely new position for itself: the cost of a taxi to the airport can be taken into account when taxing profits.

Subclause 12 of clause 1 of Article 264 of the Tax Code of the Russian Federation states that the organization’s expenses for business trips include, among other things, the costs of the employee’s travel to the place of business trip and back to the place of permanent work.

How will tax authorities react to taking into account the cost of a taxi not to, but from the airport, as well as to and from the train station, bus station or port?

The editors of DK addressed this question to the Russian Ministry of Finance. Here's what he answered S.V. Razgulin, Deputy Director of the Department of Tax and Customs Tariff Policy of the Russian Ministry of Finance:

The Russian Ministry of Finance has clarified its position regarding taxi travel. And this applies to travel to any place from where the employee is going on a business trip, and not just to the airport.

Previously, in relation to taxi expenses, Instruction No. 62 “On business trips within the USSR” was used (Approved by the USSR Ministry of Finance, the USSR State Committee for Labor and Social Issues, the All-Union Central Council of Trade Unions on April 7, 1988). However, recognition criteria expenses are formulated in Chapter 25 of the Tax Code of the Russian Federation. Expenses must be documented and economically justified.

And if the taxi expense meets these criteria, the taxpayer has the right to take it into account when calculating income tax.

So, until recently, officials under no circumstances agreed to increase the cost of taxi fares. The basis for this was an instruction twenty years ago (Clause 12 of Instruction No. 62 states that a posted employee is reimbursed for travel expenses to the main departure station, provided that he got there by public transport. A taxi does not apply to such transport. On this basis, tax officials Taxi expenses were not recognized as income tax expenses. The Russian Ministry of Finance expressed a similar position in its letter dated January 26, 2005 No. 03-03-01-04/2/15).

And only now the Russian Ministry of Finance has decided that they will no longer focus on it. However, remember that there remains a requirement for documentary evidence and economic justification of taxi costs.

HOW TO JUSTIFY AND CONFIRM COSTS

The rationale for economic justification may be an order from the director drawn up for a specific business trip. The order must indicate why it is necessary to hire a taxi. For example, to reduce lost working time if an employee goes on a business trip on a working day and works before that. Also for the timely arrival of an employee at the place of departure on a business trip (to the airport, train station, etc.), if the departure is at night.

In addition, for certain categories of employees (directors, top managers) in the organization, taxi travel may be established. The list of such employees should be fixed in the internal documents of the organization (for example, in the regulations on business trips).

Let’s say you have justified the economic justification of taxi costs. Now they need to be confirmed with documents. Which ones?

If your organization uses a taxi under an agreement with a transport organization, then such documents are acts of service provision. And in cases where the employee paid for a taxi in cash, this is a cash receipt attached to the advance report (Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) settlements with using payment cards" (published in "DK" No. 12, 2003) does not exempt taxis from the use of cash register equipment and the Ministry of Finance of Russia has not approved strict reporting forms for their use in taxis. Therefore, a cash register must be installed in the taxi and customers must. a cash receipt will be issued).

Using a taxi as a means of transport is now possible both on a business trip and in daily production activities.

Earlier taxi costs were not allowed to be included in the calculation of income taxes. But the reason was always the same, since the legislation did not regulate this issue in any way.

But 5 years ago, the Ministry of Finance of the Russian Federation issued a series of letters of recommendation, which talk about the possibility of including such expenses in tax calculations. Since then, these letters of recommendation have been actively used in the practice of proving the effectiveness of taxi expenses on a business trip.

Using a taxi on a business trip

This means an employee’s trip to a location other than his permanent place of work, as directed by management. In this case, the company must reimburse the employee for the costs incurred by him. But then the company itself has other expenses that it needs to take into account when calculating the income tax basis.

But, at the same time, two constant requirements must be met: provide undeniable evidence of the effectiveness of the costs applied and guarantee the presence of all documents that confirm these costs.

Some documents are prepared in the organization, such as:

Order on appointment of a business trip;
Employee's travel certificate;
Service assignment from the organization.

At the same time, the management’s order must indicate all the evidence of the economic feasibility of using a taxi. The order must indicate the compelling reasons that caused the cost of a taxi on a business trip.

How to confirm taxi expenses on a business trip?

The following weighty arguments can be presented as reliable facts:

The need for quick arrival at the point of departure - railway station or airport;
large weight of documentation or product samples that need to be transferred in luggage;
greater distance from the necessary passenger highway;
significant time savings.

But you, as a business traveler, are obliged to show your initiative. Since, it is within your power to present an explanatory statement with your ticket stating that the flight is late at night.

But you will need to confirm the expenses for a taxi on a business trip. Since just an economic justification will not be enough, and if you do not have receipts, as well as reporting forms that taxi drivers must issue.

Since the identification document would be a bus or metro ticket, unnecessary questions never arose in the accounting department. But taxi drivers do not have such forms. If the driver does not issue a receipt, then the costs of your taxi ride will have to be written off from the organization’s net profit.

Some organizations get out of this situation by deliberately drawing up an internal explanatory note from the head of the department to be submitted by the director. But it is worth noting that even in such a situation, tax risks are high. And this almost does not depend on the presence of convincing arguments for the trip.

Using a taxi during work trips

If the use of a taxi is needed as transport due to operational reasons, then such costs will be related to payment for services under normal business conditions. And it takes many times more money to pay for such a movement than in almost any other case.

It is for this reason that the requirements for filling out all the necessary documents confirming taxi costs on a business trip, here it is incomparably higher.

Usually an unspoken agreement is concluded between the organization and the employee that the employee will submit all the required documents: invoices, invoices and acts. But for the tax authorities, all of the above documents are not enough to prove expenses for a taxi on a business trip; you need to attach other documents.

As practice shows, it is necessary to attach documents from your own company, namely:

Provide route sheets, a list of trips;
indicate the dates and times of their exact implementation;
indicate specific purposes of travel and the reason for using a taxi;
indicate the specific amount of funds that were allocated for each trip.

At the same time, you must be provided with a sample taxi memo. An order to hire a taxi to carry out production tasks is also important. And the listed documents must be prepared in the usual appendices to the main order.

There are no clear forms of document preparation that confirm the need for expenses for using a taxi.

And the reason is very simple: since organizations do not often reduce the tax rate on profits received by using invoices for payment of such services.

And if such a task arises, then such operations need to be completed with special care. Since the economic justification of taxi costs is a very vulnerable point for taxpayers.

He confirmed his position regarding the accounting of expenses of a posted employee for taxi travel for income tax purposes. Financiers also told us what documents can be used to confirm taxi travel.

Conditions for accounting for taxi expenses

The Ministry of Finance of Russia does not object to the inclusion of the costs of travel for a posted employee in a taxi as part of travel expenses (letters dated June 14, 2013 No. 03-03-06/1/22223, dated July 11, 2012 No. 03-03-07/33, dated November 8. 2011 No. 03-03-06/1/720, dated 04.10.2011 No. 03-03-06/1/621). The logic of his reasoning is as follows. According to paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, expenses are any economically justified and documented expenses incurred to carry out activities aimed at generating income. Business travel expenses also include expenses for the employee’s travel to the place of business trip and back to the place of permanent work (subclause 12, clause 1, article 264 of the Tax Code of the Russian Federation). Based on this, financiers come to the conclusion that reducing the tax base for income tax by the amount of travel expenses for a business traveler by taxi is possible, provided they are documented and economically justified. At the same time, financiers allow the possibility of accounting for taxi costs both when an employee travels on this type of transport to the station (airport) when traveling to the place of business trip and back (letter dated July 11, 2012 No. 03-03-07/33), and when traveling by taxi at the location on a business trip, for example, from a hotel to the client’s office (dated 08.11.2011 No. 03-03-06/1/720).

In the commented letter, the Ministry of Finance of Russia also noted that the expenses of an employee on a business trip for taxi travel can be taken into account by the organization as part of other expenses associated with production and (or) sales, if they are prepared with documents that comply with the requirements of the current legislation, and subject to their validity.

Let's consider what documents are needed for this and what confirms the validity of taxi trips.

Documentary confirmation

Previously, in their letters, financiers said that the cost of taxi travel can be confirmed by an order for the provision of a vehicle for transporting passengers and luggage and a receipt for payment for the use of a passenger taxi (letters dated July 11, 2012 No. 03-03-07/33, dated 04.10.2011 No. 03-03-06/1/621). The mandatory details of these documents are given in Appendices 4 and 5 to the Rules for the transportation of passengers and luggage by road and urban ground electric transport, approved by Decree of the Government of the Russian Federation dated February 14, 2009 No. 112 (hereinafter referred to as the Rules).

In the letter commented on, the Russian Ministry of Finance indicated that taxi fare expenses can be confirmed either with a receipt or a cash receipt. The financiers justified their conclusion as follows. In accordance with clause 5.1 of the Regulations on the procedure for making cash payments and (or) payments using payment cards without the use of cash register equipment, approved by Decree of the Government of the Russian Federation dated May 6, 2008 No. 359, documents used in the provision of services for the transportation of passengers and luggage by road and urban ground electric transport must contain the details established by the Rules. Clause 111 of the Rules stipulates that a cash receipt or a receipt in the form of a strict reporting form is issued to confirm payment for the use of a passenger taxi. In this case, the receipt must contain the mandatory details that are presented in Appendix 5 of the Rules. In the receipt for payment for the use of a passenger taxi, it is allowed to place additional details that take into account the special conditions for the transportation of passengers and luggage by passenger taxis. Financial department specialists also noted that failure by a passenger taxi driver to issue a cash receipt printed by cash register to a passenger at the end of the trip, or a receipt in the form of a strict reporting form, entails administrative liability established by Part 2 of Art. 14.5 Code of Administrative Offenses of the Russian Federation.

Thus, if a posted worker attaches a cash receipt issued by a taxi driver to the travel advance report, this will be sufficient to document travel expenses.

Economic feasibility

The economic justification of the expenses incurred is determined by the organizations themselves (Determination of the Constitutional Court of the Russian Federation dated 06/04/2007 No. 320-O-P, letters of the Ministry of Finance of Russia dated 04/25/2016 No. 03-03-06/1/23681, dated 07/29/2013 No. 03-03- 06/2/30016).

Thus, rejecting the tax authorities’ argument about the unreasonableness of taxi costs when workers are on a business trip, the FAS Moscow District, in its resolution dated July 5, 2010 No. KA-A40/6676-10, gave the following arguments. Article 168 of the Labor Code of the Russian Federation states that when sent on a business trip, the employer is obliged to reimburse the employee for travel expenses and other expenses incurred by the employee with the permission or knowledge of the employer. Therefore, if an employee used a taxi service with the employer’s knowledge, these costs are justified and subject to reimbursement to the employee by the employer. The current legislation (including tax legislation) does not specify what kind of transport a posted employee has the right to get to the place of business trip and back. Thus, expenses for travel by taxi for a posted employee, including at the location of the business trip, can be included in other expenses that reduce the tax base for corporate income tax. From the presented materials, the court found that the use of a taxi was due to the need to resolve work and production issues of the enterprise in the shortest possible time, a limited number of flights, non-24-hour public transport, the movement of which may be interrupted, the density of the work schedule of a seconded employee who may not have time to complete the assigned tasks. tasks. Since the connection between the expenses incurred by the enterprise and the business trips of its employees is not disputed by the inspectorate, the disputed expenses are justified and documented, and the enterprise has every right to take them into account in reducing the tax base for income tax.

Thus, if an employee’s business trip is related to the company’s production activities and taxi trips were carried out with the knowledge of the employer (the possibility of using a taxi is specified in the collective agreement or other local act of the organization), then taxi costs are economically justified and the company can take them into account as part of the expenses income tax.

Often, business travelers, if they don’t take a taxi to and from their business trip, use it to get to the station or to move around the place of business. It must be said that the days are gone when regulatory authorities categorically refused to allow companies to take such expenses into account for profit tax purposes. However, now there may be a problem in documenting these costs. In this regard, officials turned out to be less “progressive.”

A business trip is a trip by an employee by order of the employer for a certain period of time to fulfill an official assignment outside the place of permanent work (Article 166 of the Labor Code). Provisions of Art. 168 of the Labor Code (hereinafter referred to as the Labor Code) oblige the employer to reimburse the posted employee for travel and rental expenses, additional expenses associated with living outside the place of permanent residence (per diems), and other expenses incurred by the employee with the knowledge of the employer. The procedure and amount of reimbursement of expenses associated with business trips are determined by a collective agreement or local regulations of the organization.
Another important document that is directly related to business trips is the Regulation on the specifics of sending employees on business trips, which was approved by Government Resolution No. 749 of October 13, 2008 (hereinafter referred to as Regulation No. 749).

"Qualification" of travel expenses

In Art. 168 of the Labor Code states the need to reimburse the employee for travel expenses to the place of business trip and back. At the same time, in some cases, workers are forced to use public transport or taxis at the place of business trip. That is, in fact, travel expenses for a posted worker should be divided into two types.
Thus, the first type includes travel expenses to the place of business trip and back to the place of work. And the above-mentioned costs include not only the cost of a train or plane ticket, but also the cost of travel by public transport, respectively, to the station, pier, airport and from the station, pier, airport, if they are located outside the populated area. This also includes the costs of paying for services for issuing travel documents and providing bedding on trains (clause 12 of Regulation No. 749). And if we are talking about a business trip abroad, then there are also additional travel expenses (clause 23 of Regulation No. 749):
1) to obtain a foreign passport, visa and other travel documents;
2) mandatory consular and airfield fees;
3) fees for the right of entry or transit of motor transport;
4) expenses for obtaining compulsory health insurance;
5) other mandatory payments and fees.
The second type of travel expenses are travel expenses incurred by the employee already at the place of business trip. And this type of cost relates to other travel expenses.

General and “other” requirements for travel expenses

It is worth noting here that for profit tax purposes only expenses that meet the criteria established by Art. 252 of the Tax Code. We are talking about their economic feasibility and documentary evidence. Moreover, in accordance with paragraphs. 12 clause 1 art. 264 of the Code, an organization’s expenses for business trips, in particular for travel, are classified as other expenses associated with production and (or) sales. And on the basis of paragraphs. 5 paragraph 7 art. 272 of the Code, the date of incurring travel expenses is the date of approval of the advance report. That is, business trip expenses are taken into account on the basis of a duly approved advance report and other documents evidencing actual expenses incurred and confirming the actual duration of the employee’s stay on a business trip.
As for the reimbursement of “other” travel expenses, in accordance with clause 24 of Regulation No. 749, this is carried out upon presentation of documents confirming these expenses, in the manner and amount provided for in paragraph. 2 clause 11 of the same Regulations. And it says that the procedure and amount of reimbursement of expenses associated with business trips are determined in accordance with the provisions of Art. 168 TK. Accordingly, this means that, firstly, they are determined by a collective agreement or local regulatory act of the organization. And secondly, these “other expenses” must be made by the employee with the permission or knowledge of the employer.

What progress has there been...

In practice, organizations may have problems with documenting “other” travel expenses for employees on a business trip. The fact is that currently most companies, including those providing passenger transportation services, are switching to electronic document management. Electronic tickets have already become a part of our lives, not only for the theater, but also for trains, planes, etc. At the same time, there are no problems as such with documentary evidence of travel expenses if an electronic railway or air ticket is purchased. For example, back in the Letter of the Ministry of Finance dated August 25, 2014 N 03-03-07/42273 it was stated that in order to be able to recognize for profit tax purposes expenses for the purchase of a “virtual” railway ticket, a document sufficient to confirm the fact of the trip is a control coupon electronic travel document (ticket) (extract from the automated control system for passenger transportation on railway transport), received electronically via the information and telecommunications network. At the same time, according to officials, no additional documents confirming payment for the ticket, including an extract confirming payment by bank card, are required in this case (see also Letters of the Ministry of Finance dated April 14, 2014 N 03-03-07/16777 , dated August 29, 2013 N 03-03-07/35554, etc.). There are no problems if the air ticket is purchased in undocumented form. In such circumstances, in order to document the costs of purchasing an air ticket, a route/receipt of an electronic document (air ticket) on paper, which indicates the cost of the flight and a boarding pass confirming the flight of the accountable person on the route specified in the electronic ticket, is sufficient to be generated by an automated information system for registration of air transportation. (see, for example, Letter of the Ministry of Finance dated June 19, 2015 N 03-03-07/35548).

...and didn't get there

All this, of course, is good, but... On a business trip, employees do not travel by plane or train. And if the employee still has a ticket, check or BSO form in his hands, then the issue of documenting the corresponding expenses can be said to be closed. Another thing is, is it possible to take into account travel expenses for profit tax purposes if the fact that transportation services were actually provided is confirmed by electronic receipts sent by electronic mail from the carrier? By and large, this would obviously make life easier, including for the posted worker himself, who in this case would not have to cherish the tickets he received like the apple of his eye.
At the same time, judging by Letter of the Ministry of Finance dated June 10, 2016 N 03-03-06/1/34183, organizations do not have the right to recognize road travel expenses on the basis of such electronic receipts. Officials reviewed a situation where employees on a business trip used taxi services, but they received a receipt for payment by email. This receipt contains information about the carrier, the cost of the taxi, route points, duration and distance of the route, the first and last name of the passenger - a business traveler, payment information (the last four digits of the bank card number). Its only drawback: this receipt does not contain such details as the signature (electronic signature) of an authorized person of the carrier organization, as well as the number and series of the document.
The Ministry of Finance believes that on the basis of this receipt, expenses for taxi travel cannot be recognized for profit tax purposes. At the same time, officials dug quite deep. They referred to Government Resolution No. 359 of May 6, 2008 “On the procedure for making cash payments and (or) payments using payment cards without the use of cash register equipment.” Clause 5.1 of this Procedure establishes that documents used in the provision of services for the transportation of passengers and luggage by road and urban ground electric transport must contain the details established by Government Decree of February 14, 2009 N 112 “On approval of the Rules for the transportation of passengers and luggage by road transport and urban ground electric transport." And already in paragraph 111 of these Rules it is stated that in confirmation of payment for the use of a passenger taxi, a cash receipt or receipt in the form of a strict reporting form is issued. The said receipt must contain the mandatory details that are presented in Appendix No. 5 of the Rules. These mandatory details include:
a) name, series and number of the receipt for payment for the use of a passenger taxi;
b) name of the freighter;
c) the date of issue of the receipt for payment for the use of a passenger taxi;
d) the cost of using a passenger taxi;
e) last name, first name, patronymic and signature of the person authorized to carry out settlements.
In the receipt for payment for the use of a passenger taxi, it is allowed to place additional details that take into account the special conditions for the transportation of passengers and luggage by passenger taxis. However, they cannot be reduced. Moreover, in accordance with the Rules, the series and receipt number are printed in a typographical manner. That is, in this case, no “electronic” alternatives are provided. Accordingly, it is possible to recognize taxi expenses only if there is either a cash receipt printed on a cash register or a receipt in the BSO form, which contains all the listed mandatory details. The Ministry of Finance emphasizes that the driver of a passenger taxi is obliged to issue these documents to the passenger, and for refusal there is liability under Art. 14.5 Code of Administrative Offences.
Thus, today, in the absence of “paper” confirmation of the costs of taxi travel, tax authorities will most likely exclude these costs from those taken into account when calculating income tax. Officials do not recognize electronic receipts as issued either in accordance with the law or in accordance with business customs. It seems that in the near future the situation can be corrected thanks to Law No. 290-FZ of July 3, 2016, which establishes the stages of transition to the use of cash register systems that transmit information about cash payments to the tax authorities. Among other things, this Law introduces the obligation of cash register users to generate a cash receipt (strict reporting form) in electronic form at the time of calculation.

• 13.02.18

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• 07.06.17

  According to local regulations, the company compensated the general director for taxi fares while on a business trip. In support of expenses, advance reports, receipts for paying for taxi orders, memos, and orders for business trips were presented. Based on the results of the on-site inspection, the FSS assessed additional insurance premiums, penalties and fines, believing that the costs of paying for taxi fares in... 6 838



• 27.03.17

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• 27.03.17

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• 20.10.16

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• 03.08.16

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• 03.08.16

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• 15.07.16

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• 15.07.16

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• 01.07.13

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• 03.12.12

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• 12.11.12

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• 25.07.12

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• 11.07.12

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• 05.05.12

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• 15.03.12

  The Ministry of Finance of Russia, in a letter dated April 25, 2012 No. 03-04-05/9-549, responded that the amount paid by an organization for an employee’s taxi fare when sending him on a business trip is among the compensation payments related to the performance of work duties by taxpayers. On this basis, these payments are not subject to personal income tax (Article 168 of the Labor Code of the Russian Federation, paragraph 11, paragraph 3, Article 217 of the Tax Code of the Russian Federation). 1 275

• 02.11.11

  At... 4 941

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• 01.12.09

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• 27.06.08

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• 27.03.08

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• 28.04.07

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