Documents confirming hotel accommodation during a business trip

Each employee sent by the employer on a business trip is obliged, upon returning from it, to report to the employer about the results of the business trip and the expenses incurred during the business trip, including providing reporting documents for accommodation in a hotel or other residential premises. The absence of reporting documents or their execution in violation of the established procedure may lead to the impossibility of confirming expenses (in full or in part), and therefore a possible refusal to reimburse these expenses by the employer. You will learn how these documents should be drawn up in this article.

Documents confirming the employee’s accommodation on a business trip

By virtue of clause 26 of the Regulations on the specifics of sending employees on business trips, approved. By Decree of the Government of the Russian Federation dated October 13, 2008 N 749 (hereinafter referred to as the Regulations), the employee is obliged, upon returning from a business trip, to provide the employer with an advance report and attach reporting documents for travel expenses incurred by the employee. Such documents include documents on the rental of residential premises.

If an employee on a business trip lives in a hotel, the employer is provided with an agreement for the provision of hotel services, concluded by the employee with the hotel at the place of business trip, which must contain the information provided for in clause 20 of the Rules for the provision of hotel services in the Russian Federation, approved. Decree of the Government of the Russian Federation dated October 09, 2015 N 1085.

A posted worker may not live in a hotel, but in an apartment he has rented. In this case, reporting documents for living in an apartment must be provided in the form of a rental agreement for residential premises, which must meet the conditions provided for in Chapter 35 of the Civil Code of the Russian Federation.

Please note that as a result of the latest changes made to labor legislation in 2015 (Resolutions of the Government of the Russian Federation dated December 29, 2014 N 1595 and dated July 29, 2015 N 771

), reporting documents for accommodation have become important for determining the duration of an employee’s stay on a business trip. In case of loss of travel documents, which serve as the main document when calculating the period of stay of an employee on a business trip, such a period is established according to documents confirming the rental of residential premises at the place of business trip (clause 7 of the Regulations).

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Paying for a hotel on a business trip

Funds to pay for an employee’s accommodation in a hotel or other residential premises during a business trip are issued by the employer in the form of an advance upon the employee’s departure on a business trip (clause 10 of the Regulations). When paying for the room in which the employee lived, the hotel must issue a cash receipt or other document drawn up on a strict reporting form (for example, a cash receipt order), which will confirm the expenses for accommodation on a business trip. This rule is provided for in paragraph. 3 clause 28 of the Rules for the provision of hotel services in the Russian Federation, approved. Decree of the Government of the Russian Federation dated October 9, 2015 N 1085.

If the employee did not live in a hotel, but in other residential premises, for example, in an apartment rented by the employee under a residential rental agreement, then the fact of incurring expenses is confirmed by a receipt from the landlord for receipt of funds from the employee.

Payment procedure for accommodation

Payments to employees are made in 2 stages:

• issuance of an advance before departure, calculated based on the norms;
• final payment after return and submission of the report.

The advance can be received at the cash desk, or by transfer to a plastic card. The employee must receive the difference or return the unused balance.

Example

The employee goes on a business trip for 4 days and will stay in a hotel. Before leaving, he received an advance in the amount of 2,200 rubles.

After a business trip, the employee provides a receipt for payment for a hotel room of 1,000 rubles for each day, resulting in 4,000 rubles.

The amount of his overexpenditure on travel expenses is 4000 - 2200 = 1800 rubles - he must receive this additionally at the cash desk or by transfer to the card.

What applies to reporting documents

Every employee sent on a business trip for several days has the right to claim compensation for their housing costs (Article 168 of the Labor Code of the Russian Federation). Reporting documents for business travelers officially confirm the employee’s arrival and departure to the place of stay during the trip. If the employee is staying at a hotel, he can provide the accounting department for reimbursement:

• check;
• various checks;
• separate receipts.

Reporting documents for daily living in an apartment will be as follows:

• rental agreement for the duration of stay;
• the act of providing services.

If the employee lives in a company apartment, then payment for it is made directly by the employer in a non-cash form.

Payment for accommodation on a business trip in a budget organization, as in a commercial institution, is carried out on the basis of strict reporting forms provided by the traveling employee. All documentation will subsequently be checked by the tax authorities, which means that all expense registers must be official, with live signatures and seals and filled out correctly. It is also important for an employee of a budgetary institution to remember about the limit on the amount over which he cannot pay per day for housing. This limit is set directly by the management of the budget organization and is enshrined in the collective agreement and regulations on business trips.

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Hotel documents for business travelers

Therefore, he must take care of his place of residence. In this case, it is necessary to stay in an area of ​​the city from where it would be convenient to resolve all service issues. The best option in this case is a hotel. What documents should a hotel issue to business travelers to confirm that they are at the hotel at a certain time? As a rule, this is an invoice for payment of accommodation. The hotel invoice for the advance report is a Form 3d containing specific information:

• hotel details;
• name, date, number of the form;
• details of the client staying at the hotel, indicating the exact length of stay;
• full cost calculation – confirmation of hotel accommodation expenses on a business trip;
• signature of the responsible person and seal of the hotel.

For accounting purposes, upon return, the employee must provide documents from the hotel confirming accommodation; for the advance report, a cash receipt will also be needed. It is this check, issued after full payment, that will serve as confirmation of the employee’s expenses that he needs to reimburse. A hotel invoice without a cashier's receipt is not a document confirming accommodation. This document may also indicate the cost of all additional services provided to the employee during his stay at the hotel. However, payment for telephone calls, the cost of breakfasts or lunches, parking or travel will be reimbursed to the employee only if this is provided for in the contract or with the personal consent of the head of the company. To do this, you will need to draw up an advance report and a travel certificate for the Republic of Belarus. Hotel document flow for reporting For the normal operation of any hotel within the framework of the law, streamlined paperwork in the hotel is necessary. All work at the hotel is based on providing specific services to clients. To eliminate possible conflicts in relationships with clients, all services must be recorded in strict reporting documents at the hotel. Depending on the type of business activity of the hotel, the list of these forms may differ. Each hotel can provide receipts and documents confirming hotel accommodation on a business trip in two options:

• organization registration documents;
• internal organizational documents of the hotel.

Internal organizational forms also include documents confirming expenses for hotels, accommodation and additional services. This documentation must meet the design requirements of the hotel's location. After all, these are the documents that are needed for hotel accommodation for the accounting department of an employee’s enterprise, so that all expenses are reimbursed to him. How do they prepare documents at the hotel? Such documentation can be primary and secondary. The primary includes strict reporting forms. Checks must be with cash registers officially registered with the tax authorities. The receipt from the hotel for the report is the most important, it displays the length of stay at the hotel, the cost of additional services, name, etc. Secondary documentation consists of various forms, the form of which can be established by the hotel management itself. The main purpose of checks from a hotel Mostly people arriving in the city on a business trip live in hotels. However, some people prefer to live in private rented apartments, without thinking that later they will need to confirm travel expenses when preparing an advance report. Making a check yourself in this case is not very easy, since the form has certain features. Such a document usually consists of a cash receipt from the hotel and Form 3d. The form must include the name of the hotel, the TIN of the service provider, the signatures of the responsible persons and the seal of the establishment. A paper hotel receipt for a business trip is mainly in demand among employees of state-owned enterprises. After arrival, you must submit an advance report for travel expenses to the accounting department, an example of which is available in each organization. This report will be confirmed by a check from the hotel, on the basis of which the employee will be reimbursed for all expenses for accommodation and hotel services. That is why providing documents from the hotel for business travelers 2016-2017 is a matter of first importance. Commercial companies may use different reporting schemes. Some people pre-allocate a certain amount of money to an employee going on a business trip, which includes expenses for accommodation, breakfast, transportation, etc. However, there are times when the 2016-2017 travel expense report expires, and the employee cannot find receipts from the hotel. Therefore, by agreement with the management, a company employee can use the services of companies that prepare documents for the hotel report, confirming payment for accommodation services. An official receipt and check from the hotel for a business trip can only be issued by hotel employees. But if you lose official forms, you can contact companies specializing in the sale of checks. For a small fee, these companies offer authentic reporting documents for business travelers to buy. While on a business trip, the employee must take care of subsequent reimbursement of all related expenses. Therefore, you should clarify in advance what documents the hotel provides for your stay. In addition, you need to check with your company’s accounting department whether the hotel account is a strict reporting form. Some companies may require additional forms. This must be confirmed in advance in order to be able to request them at your hotel.

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What documents should be given at the hotel and when?

Payment for a hotel on a business trip can be made by the employee at his own expense, which will then be reimbursed to him at the workplace, or at the expense of pre-allocated money for travel expenses (RF PP No. 749 of October 13, 2008). According to RF PP No. 1085 dated 10/09/2015, all hotel services must be confirmed by a check or other strict reporting form, therefore, the hotel is obliged to provide an invoice or other register demonstrating the fact of the employee’s accommodation on a business trip.

Thus, upon check-out, that is, upon completion of his stay at the hotel, the employee must receive reporting documentation reflecting the fact of his stay for a specified period of time. If the receiving party carries out cash control, then it provides an invoice for hotel services. At the same time, additional services may be included in the check (clause 12, clause 1 of Article 264 of the Tax Code of the Russian Federation).

If the hotel does not use cash registers, it can offer the traveler independently developed strict reporting forms (vouchers, receipts, hotel checks) confirming the employee’s actual expenses (Letter of the Ministry of Finance of the Russian Federation No. 03-07-11/9440 dated 02.25.2015).

Business trip. Accommodation expenses and VAT.

1. 2.1. What documents are the basis for deducting VAT on expenses for a posted worker’s stay in a hotel?

If the accommodation services were paid for by the posted worker himself, then deduct VAT on them based on the hotel invoice in his name, which he will attach to the advance report for the business trip.
Such an account must be drawn up on a strict reporting form (clause 7 of article 171, clause 1 of article 172 of the Tax Code of the Russian Federation, clause 18 of the Rules for maintaining a purchase ledger, Letter of the Ministry of Finance of Russia dated October 14, 2015 N 03-07-14/58804, dated 02/25/2015 N 03-07-11/9440). VAT in the hotel invoice must be highlighted on a separate line in order for the tax to be deducted (clause 18 of the Rules for maintaining a purchase ledger).

If you pay for hotel services yourself, then deduct the “input” VAT on them based on the hotel invoice (clause 1 of article 172 of the Tax Code of the Russian Federation, clause 18 of the Rules for maintaining a purchase ledger).

The invoice received from the hotel (an invoice on a strict reporting form) must be registered in the purchase book (clause 18 of the Rules for maintaining the purchase book).

Ready-made solution: How to deduct VAT on travel expenses (ConsultantPlus, 2018) {ConsultantPlus}

1. Is it possible to deduct VAT on a cash receipt for cash payments?

No you can not. VAT on goods (work, services) paid in cash can be deducted only if there is an invoice from the seller with the allocated tax amount. A cash register receipt attached to the advance report, as well as a sales receipt or a strict reporting form (SSR) with a allocated VAT amount do not give the right to deduct VAT (Letter of the Ministry of Finance dated January 12, 2018 N 03-07-09/634).

The exception is the cost of travel and accommodation for posted workers. For these expenses, VAT can be deducted without an invoice if the tax is highlighted in the travel document (ticket, route/electronic ticket receipt, etc.) or BSO issued by the hotel. In this case, you must register a travel document or BSO in the purchase book (Letters of the Ministry of Finance dated 05/28/2018 N 03-07-07/36077, dated 02/26/2016 N 03-07-11/11033, dated 10/14/2015 N 03-07- 14/58804).

For other expenses in the absence of an invoice with the allocated tax amount:

• if VAT is highlighted in the cash register receipt (BSO), the cost of goods (work, services) purchased for cash is included in expenses without VAT. The tax itself is not taken into account in tax expenses and is not accepted for deduction (Letter of the Ministry of Finance dated January 24, 2017 N 03-07-11/3094);
• if VAT is not highlighted in the CCP (BSO) receipt, the cost of goods (work, services) purchased for cash is included in expenses in the full amount indicated in the CCP (BSO) receipt. VAT is not allocated by calculation and is not accepted for deduction.

{Typical situation: Is it possible to deduct VAT on a cash receipt for cash payments (Glavnaya Kniga Publishing House, 2018) {ConsultantPlus}}.

1. ... If an organization pays for hotel services by bank transfer, then the hotel, a VAT payer, issues an invoice to the organization. The sending organization will take into account the accommodation services themselves as part of travel expenses, and the amount of tax presented to it for payment when purchasing services, on the basis of Articles 171 and 172 of the Tax Code of the Russian Federation, it will deduct.

Separately, we note that documents issued by a foreign hotel will require mandatory line-by-line translation into Russian from the Russian organization. This requirement is put forward by paragraph 9 of the Regulations on maintaining accounting records and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n “On approval of the Regulations on maintaining accounting records and financial reporting in the Russian Federation.” Moreover, as stated in the letter of the Ministry of Finance of Russia dated April 20, 2012 N 03-03-06/1/202, documents drawn up in a foreign language can be translated into Russian not only by a professional translator, but also by specialists of the company itself.

At the same time, purchasing hotel rooms is the exception rather than the rule, since business travelers usually use hotel services in cash. In this case, the supporting document will be a cash register receipt, since, on the basis of Article 168 of the Tax Code of the Russian Federation, the seller has the right not to issue an invoice to his guest.

According to the general rule, organizations and individual entrepreneurs, when accepting or paying funds using cash and (or) electronic means of payment for goods sold, work performed, services provided (hereinafter referred to as payments), are required to use cash register equipment (hereinafter referred to as CCP). This is stated in paragraph 1 of Article 1.2 of the Federal Law of May 22, 2003 N 54-FZ “On the use of cash register equipment when making cash payments and (or) settlements using electronic means of payment” (hereinafter referred to as Law N 54-FZ) .

“Travel and other similar expenses” (7th edition, revised and expanded) (Semenikhin V.V.) (“GrossMedia”, “ROSBUCH”, 2018) {ConsultantPlus}

1. ... If the hotel bill brought by the employee does not meet the requirements for strict reporting forms (for example, it is not printed, but printed on a regular printer), then an invoice is required to deduct VAT.

No other documents (invoices or acts issued by hotel industry organizations, but not strict reporting forms) can be used to obtain a VAT deduction (see Letters of the Ministry of Finance of Russia dated April 24, 2007 N 03-07-11/126 and dated 11.10 .2004 N 03-04-11/165).

The invoice must be issued by the hotel in the name of the organization sending the employee. It must correctly indicate the name of the organization, its tax identification number and checkpoint, as well as its address. If the invoice is issued in the name of a posted employee (the employee’s full name is indicated in the “Buyer” column), then a deduction for such an invoice is not provided (see Letter of the Ministry of Finance of Russia dated October 11, 2004 N 03-04-11 /165).

If an employee brought from a business trip only a free-form hotel bill and a cash receipt, then the entire amount of expenses must be included in expenses that reduce the tax base for income tax...

“VAT: practice of calculation and payment” (4th edition, revised and expanded) (Krutyakova T.L.) (“IC Group”, 2017) {ConsultantPlus}

When do you need to report to your employer?

Payment for hotel accommodation on a business trip is regulated not only by current legislation, but also by internal regulations. The manager must establish the procedure for sending on a business trip, submitting reports and reimbursement of expenses for the trip in the collective agreement, regulations on business trips and other legal acts.

The employee generates and provides the employer with an advance report within three days upon returning from a business trip. The expense report must also include an invoice (check) from the hotel. The accountant will only accept the form if it is filled out correctly. As a general rule, such reporting forms should include the following information:

• register name;
• a series of documents;
• six-digit number;
• name of the hotel organization;
• registration details - TIN, checkpoint, etc.;
• address;
• seal.

It is not allowed to provide a report printed from a regular document without special verification of automated systems.

What travel documents are issued?

Previously, the package of field documentation was completed with a travel certificate, work assignment and work report. This list has changed since 2021.

Now a business trip is accompanied by the following documents:

1. By order. It is carried out in a standard form and is an order of the employer.
2. An advance report, which is a report on the funds spent with supporting documentation attached.
3. A time sheet, where the travel days are marked. During this period, the employee is paid an average salary.
4. An official note. This document is provided in case an employee operates personal vehicles during a trip.

Let’s take a closer look at what each paper is needed for and what the consequences of incorrect execution of travel documentation are.

What to do if there are no reporting documents

If for some reason the employee does not provide reporting documents, the company can make a request to the hotel. The receiving party, in turn, must send a certificate confirming that the employee, while on a business trip, lived with them for a certain period of time. Although such documentation often raises questions from the tax inspectorate, it is still an indirect confirmation of expenses and can serve as the basis for mutual settlements (clause 1 of Article 252 of the Tax Code of the Russian Federation).

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Employees of various organizations who have to go on business trips know well what documents are needed to report on a business trip to the accounting department. They are also aware that no certificates or notes can replace official documents approved by labor legislation. Only hotel checks and invoices issued in accordance with the requirements will allow you to receive reimbursement for hotel services.

What documents does the hotel issue to business travelers?

At the end of the stay, the business guest receives from the hotel:

• invoice for hotel accommodation (as a rule, it is issued in form 3G);
• fiscal cash receipt of the institution;
• an invoice if necessary.

The hotel invoice contains mandatory information: document number and date of issue, name and details of the hotel, information about the guest, length of stay, designation of the price of services and the total amount, including VAT. The document must have the original seal of the institution and the original signature of the responsible person.