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Publication date: 22.04.2024
active and purposeful military lawyer with more than 4 years of experience
What amount of daily wages is taken into account when determining the object of personal income tax taxation, if the seconded employee was both in the territory of Ukraine and outside of it during the day?
In accordance with subsection 165.1.11 of clause 165.1 of article 165 of the Tax Code of Ukraine dated December 2, 2010 No. 2755-VI, as amended (hereinafter - PKU), the total monthly (annual) taxable income of the taxpayer does not include, in particular, funds received by the taxpayer business trip or reporting tax and calculated in accordance with Clause 170.9 of Article 170 of the Civil Code.
According to subsection 170.9.1 of clause 170.9 of article 170 of the Code of Civil Procedure, taxable income does not include expenses for business trips, not documented, for food and financing other personal needs of an individual (daily expenses), incurred in connection with such business trips within the territory of Ukraine, but not more than 0.1 of the amount of the minimum wage established by law on January 1 of the tax (reporting) year, calculated for each calendar day of such a business trip, and for business trips abroad - not more than 80 euros for each calendar day of such a business trip according to the official hryvnia to euro exchange rate established by the National Bank of Ukraine, calculated for each such day.Amounts and composition of travel expenses
The amounts and composition of expenses for business trips, the procedure for reporting on the use of funds issued for the business trips of civil servants, as well as other persons sent on business trips by enterprises, institutions and organizations that are fully or partially maintained (financed) from budget funds, are determined by the Cabinet of Ministers of Ukraine. The amount of daily wages for such categories of natural persons cannot exceed the amount established by sub-clause 170.9.1 of clause 170.9 of article 170 of the Code of Civil Procedure.
The amount of per diem is determined in case of a business trip:
• within the borders of Ukraine and countries, the entry of citizens of Ukraine to the territory of which does not require a visa (entry permit), in accordance with the travel order and relevant primary documents;
• to countries, the entry of citizens of Ukraine into the territory of which is carried out with the presence of a visa (entry permit) - in accordance with the business trip order, in the presence of documentary evidence of the person's stay on a business trip (a border crossing service note, travel documents, invoices for residence and/or any other documents confirming the person's actual stay on a business trip).
In the absence of the specified relevant supporting documents, the amount of daily wages is included in the taxpayer's taxable income.
Read also: The date on the ticket and the travel order do not match: the DPS comment The main document that regulates the travel of employees
The main document that regulates the business trips of employees of state authorities, enterprises, institutions and organizations that are fully or partially financed from budget funds is the Instruction on business trips within Ukraine and abroad, approved by the order of the Ministry of Finance of Ukraine dated March 13, 1998 No. 59 with changes and additions (hereinafter - Instruction No. 59). At the same time, other enterprises and organizations can use Instruction No. 59 as an auxiliary (reference) document.
According to sub-clause 16.2 of clause 16 of Chapter III "Procedure for business trips abroad" of Instruction No. 59, daily expenses for the time of a business trip are reimbursed within the limits of the approved amounts, in particular:
a) for each day of a business trip, including the day of departure and arrival, according to the norms established for the state to which the employee is posted (in the absence of transfers to another vehicle or stops at a hotel (motel, other residential premises) on the territory of Ukraine or other foreign countries while on the way to the country of business trip or returning to the place of permanent work).Read also: Confirmation of expenses for the purchase of electronic tickets for an employee's business trip
If the seconded person, while on the way to the state of the secondment or returning to the place of permanent work, has a transfer to another vehicle or stops in a hotel (motel, other residential premises) on the territory of other foreign states, the daily expenses for the time of travel through their territory are reimbursed in amounts, established for the respective countries, from the day of crossing the border of the respective foreign country (according to the date specified in the transport tickets, bills for accommodation in a hotel (motel), other residential premises, or according to the notes of the border services about crossing the border of the relevant foreign country).
Crossing the border of several foreign countries during the day
In the case of crossing the border of several foreign countries (which are not the country of the business trip) during the day, daily expenses are reimbursed in the amount of the arithmetic average of the amounts established for these countries.
For the day of departure from Ukraine on a business trip abroad, in the absence of a transfer to another vehicle or a stop in a hotel (motel, other residential premises) on the territory of Ukraine, daily expenses are reimbursed according to the norms of the first foreign country in which the transfer (stop) is made.
The day of arrival in Ukraine (crossing the border) - according to the regulations of the last foreign country in which the transfer (stopover) is carried out.For the day of crossing the border of the state of business trip (regardless of the presence during the day of transfers and/or stops on the territory of other foreign countries during the stay on the way to the state of business trip or returning to the place of permanent work) daily expenses are reimbursed according to the norms established for the state to which the employee is posted;
b) if the person on business trip, being on the way to foreign countries or returning from the relevant country, has a transfer to another means of transport or a stopover in a hotel (motel, other residential premises) on the territory of Ukraine, then reimbursement of travel expenses for the period of travel through the territory of Ukraine is carried out in according to the procedure provided for business trips within Ukraine.
At the same time, daily expenses from the day of the last transfer to another vehicle (departure from a hotel, motel, other residential premises) on the territory of Ukraine when going on a business trip abroad and until the day of the first transfer to another vehicle (stops at a hotel, motel, other residential premises) on the territory of Ukraine (including) during the return to Ukraine are reimbursed according to the norms established for business trips abroad. If the day of departure on a business trip or the day of arrival of a seconded employee to the place of permanent work coincides with the day of the indicated transfer (stop), daily expenses for the corresponding day of departure or arrival are reimbursed according to the norms established for business trips abroad.
In the absence of such a transfer (stopover), daily expenses are reimbursed for each day of the business trip, including the day of departure and arrival, according to the norms established for business trips abroad.
