Payment for hotel accommodation
The legislation establishes the employer's obligation to pay losses incurred in connection with paying for a hotel on a business trip.
But, in addition to this provision, the company can independently develop and adopt internal legal acts regulating the procedure for reimbursement of expenses. The main provisions that make it possible to pay for accommodation on a business trip are:
- The dispatch of an employee on official business must be accompanied by the issuance of a work trip order. Such a document certifies the employee’s actions in the interests of the organization.
- Payment of expenses is carried out on the basis of documentation confirming accommodation. This is a prerequisite for compensation of such expenses.
- Legal entities have the right to set limits on the amounts possible for reimbursement. This rule is most typical for government agencies and is aimed at preserving budget funds. They set a minimum limit for their employees.
IMPORTANT! Budgetary organizations do not have the right to refuse to reimburse an employee for expenses incurred on a business trip. The existence of an order to go on a work trip and provide proof of residence, institutions are required to compensate for the costs.
How to confirm expenses on a business trip
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According to Decree of the Government of the Russian Federation dated July 29, 2015 No. 771, the actual time that an employee was on a business trip is determined based on the travel documents provided by the employee.
If the travel document is lost, the accounting department has the right to refuse compensation for its cost.
Example: A company employee lost his boarding pass for an airplane. He flew on a business trip for two days, paid for the ticket from his own money in hopes of compensation. The accounting department initially refused to pay him, since he did not have a document in his hands confirming that the flight had taken place. As a result, the employee had to go to the airport to request documents. confirming his flight.
Employees who go on a business trip using transport (personal, work or rented) are also entitled to compensation. For them, travel documents will be waybills, payment receipts, invoices, checks, etc.
In a budget institution
In pursuit of saving material resources, government agencies pay for accommodation on a business trip according to the lowest standards. Usually, this amount is no more than two thousand rubles per day.
To do this, the traveler must:
- In real estate accommodation, it is mandatory to draw up a document confirming the expenses incurred. A certificate may be submitted, confirmed by a cash receipt in the prescribed form. Its issuance certifies the fact of transfer of funds. The document must be drawn up in accordance with the requirements of Government Resolution No. 359 and contain the following details:
- Name of payment paper.
- Series and number.
- Name of the organization providing the services.
- Signature and seal of the organization.
The receipt must be printed using an automated system and contain the appropriate notes.
- Paid living expenses, certified by relevant papers and an application for compensation of expenses incurred, are submitted to the company’s accounting department.
Housing rental expenses are paid on the next salary or issued immediately after the receipt of the travel report. Payment for accommodation can be made before departure on a business trip in 2022, as an advance payment.
NTVP "Kedr - Consultant"
LLC "NTVP "Kedr - Consultant" » Services » Consultations on accounting and taxation » Income tax » On accounting for the costs of a business trip abroad
The employee went on a business trip abroad, paid for hotel accommodation there, and the amount in the check for accommodation was allocated as a tax for accommodation.
Question
Can we accept this amount as income tax expenses?
Expert's answer
Expenses for accommodation in a hotel or rented apartment, supported by documents, should be taken into account for income tax purposes. Do not charge personal income tax and insurance premiums on them (clause 3 of Article 217, clause 12 of clause 1 of Article 264, clause 2 of Article 422 of the Tax Code of the Russian Federation).
VAT for hotel accommodation can be deducted without an invoice if the tax is allocated in the hotel invoice (Letter of the Ministry of Finance dated 02/25/2015 N 03-07-11/9440).
{Typical situation: How to pay for and account for accommodation on a business trip (Glavnaya Kniga Publishing House, 2019) {ConsultantPlus}}
In accordance with paragraphs. 12 clause 1 art. 264 of the Tax Code of the Russian Federation, when forming the tax base for corporate income tax, the taxpayer has the right to take into account, as part of other expenses associated with production and sales, expenses for business trips, in particular for the rental of residential premises. Under this expense item, the employee’s expenses are subject to reimbursement based on receipts or invoices for hotel accommodation, including on the territory of a foreign state, including amounts of value added tax.
{Question: Employees of the organization who arrived from a business trip abroad submit invoices for hotel accommodation, in which VAT is highlighted as a separate line. Does an organization have the right to take into account tax paid under the laws of a foreign state as part of expenses that reduce the tax base for corporate income tax? (Letter of the Ministry of Finance of the Russian Federation dated January 30, 2012 N 03-03-06/1/37) {ConsultantPlus}}
At the same time, if employees of an organization who arrived from a business trip abroad submit invoices for hotel accommodation, in which VAT is highlighted as a separate line, then this amount of “foreign” tax can be included in expenses for tax purposes (see Letter from the Ministry of Finance of Russia dated January 30. 2012 N 03-03-06/1/37).
Article: Tax accounting of expenses for a foreign business trip (Ermoshina E.L.) (“Income tax: accounting for income and expenses”, 2022, N 11) {ConsultantPlus}
4.2. Is it possible to take into account in expenses for income tax purposes the amount of VAT (other tax) paid by an employee on a foreign business trip (payment for hotels, tickets, etc.) (clauses 1, 12, clause 1, article 264 of the Tax Code of the Russian Federation)?
On the issue of accounting for taxes and duties paid on the territory of a foreign state or in accordance with its legislation, see also the Encyclopedia of Disputed Situations on Income Tax.
In paragraphs 1 clause 1 art. 264 of the Tax Code of the Russian Federation states that expenses are recognized as amounts of taxes, customs duties and fees accrued in the manner established by the legislation of the Russian Federation.
According to paragraphs. 12 clause 1 art. 264 of the Tax Code of the Russian Federation, as part of other expenses associated with production and sales, you can take into account the costs of business trips. The list of such expenses is open based on paragraphs. 49 clause 1 art. 264 Tax Code of the Russian Federation.
The question arises: is it possible to take into account the amount of VAT or other tax paid by an employee on a business trip abroad?
The official position expressed in Letters from the Ministry of Finance of Russia is that VAT paid by an employee on a foreign business trip can be taken into account as expenses on the basis of paragraphs. 12 or 49 paragraph 1 art. 264 Tax Code of the Russian Federation. The author supports this approach.
There is no judicial practice.
See documents for more details
Letter of the Ministry of Finance of Russia dated January 30, 2012 N 03-03-06/1/37
The Financial Department clarified that an employee’s expenses for hotel accommodation, including VAT paid abroad, can be taken into account as business trip expenses (clause 12, clause 1, article 264 of the Tax Code of the Russian Federation).
Tax Guide. Encyclopedia of controversial situations regarding income tax {ConsultantPlus}
From the above it follows that in this case you can accept this receipt in full (including the amount of accommodation tax) as an income tax expense.
The explanation was given by the accountant-consultant of LLC NTVP "Kedr-Consultant" Natalya Borisovna Petrova in March 2022.
When preparing the answer, SPS ConsultantPlus was used.
This clarification is not official and does not entail legal consequences; it is provided in accordance with the Regulations of the CONSULTATION LINE ().
Payment standards
Considering that the law does not establish limits for reimbursement of costs incurred, each employer determines their limits at their own discretion. The amount of compensation may vary depending on the type of business trip - on the territory of the constituent entities, within the borders of Russia and beyond its borders - and can range from 1,500 to 3,500 rubles.
In this case, you need to pay attention to paying the profit tax.
Reimbursement for the cost of hotel rentals on a work trip does not count towards income. But this rule is used to obtain larger compensation. Therefore, the Tax Code of the Russian Federation defines restrictions in connection with which personal income tax is not charged when the cost of hotel accommodation does not exceed 3,500 rubles / day. In such a situation, the employee is fully paid for the expenses incurred.
If accommodation on a business trip exceeds the maximum established norm, expenses may be compensated, but a tax on income received in the amount of 13% will be withheld from the amount exceeding such cost.
Hiring Options
The best option is to agree with the host party , if there is one, on the organization of all aspects of the business trip, including the employee’s accommodation. This happens in rare cases when it comes to large contracts or trips abroad.
More often, a business traveler has to independently look for an option for temporary housing.
The first thing that comes to mind is a hotel room . A good option both for the employee, who will not need to clean the premises, and for his employer, because hotel administrations provide services and require payment only according to official documents.
Another thing is that there are not always available rooms, and prices leave much to be desired.
This is especially true for long stays.
As an alternative to a hotel, you can consider a bed in a hostel .
But this is only suitable for a young man, and then only for one or two nights.
Another option is renting an apartment . Daily housing rental has long been a separate niche of the real estate business and is common in all major cities.
The price of such rental is on average two times lower than the cost of a hotel room with the same number of rooms. And the tenant can always save on food by using the kitchen, which is impossible in a hotel.
Samples of a standard rental agreement for a room in an apartment and a short-term rental agreement for residential premises can be found on our website.
Payment for accommodation without confirmation
Reimbursement for hotel expenses on a business trip without submitting supporting documents can be made only after obtaining the consent of the company administration. In this case, the accounting department will need to find other reasons for calculating payments to the employee, since payment of housing costs is made only after submitting supporting documentation. If they are absent, there are no grounds for transferring payment.
Thus, the lack of certification documentation can put accounting specialists in a difficult position. The inability to certify the facts of expenses incurred, verify their consistency and validity of location, deprives the grounds for reimbursement.
