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Publication date: 22.04.2024
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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 the specified document as an auxiliary (reference).
Defined by legislation
According to Clause 7 of Section I of Instruction No. 59, the day of departure on a business trip is the day of departure of a train, plane, bus or other vehicle from the permanent place of work of the seconded employee, and the day of arrival from a business trip is the day of arrival of the vehicle at the permanent place of work of the seconded employee.
If the vehicle is dispatched before the 24th hour inclusive, the current day is considered the day of departure on a business trip, and from 0 o'clock and later - the next day. If the station, wharf, airport are located outside the settlement where the seconded employee works, the time required to travel to the station, wharf, airport is included in the period of the secondment. Similarly, the day of arrival of the seconded employee to the place of permanent work is determined.The date on the transport ticket must coincide with the date of departure of the employee on a business trip
The date on the transport ticket (departure of the vehicle from the permanent place of work of the seconded employee) must coincide with the date of departure of the employee on a business trip in accordance with the business trip order. The date on the transport ticket (arrival of the vehicle at the permanent place of work of the seconded employee) must coincide with the date of arrival of the employee from the secondment in accordance with the secondment order.
Delay in business trip
If the date on the transport ticket does not coincide with the date of the employee's arrival from a business trip in accordance with the business trip order, with the permission of the head of the enterprise, a delay in the business trip on weekends or holidays and non-working days is taken into account if the employee's stay away from the place of his permanent work does not exceed the period of the business trip provided for by the resolution of the Cabinet of Ministers of Ukraine dated February 2, 2011 No. 98 "On the amounts and composition of expenses for business trips of civil servants, as well as other persons sent on business trips by enterprises, institutions and organizations, which are fully or partially supported (financed) by budget funds."
During these days, the employee is not reimbursed for daily expenses, expenses for renting a living space and other expenses (except for travel expenses from the place of business trip to the place of permanent work).
At the same time, according to Clause 10 of Section II of Instruction No. 59, with the permission of the manager, a forced delay in a business trip due to reasons beyond the employee's control may be taken into account if there are supporting documents.
Read also: Taxi expenses during a business trip: an additional benefit or not?
The manager makes the decision to extend the period of the business trip after the seconded employee arrives at the place of permanent work on the basis of his report note, which is drawn up by the relevant order (order) of the head of the enterprise.
During the delay in the place of stay on a business trip without valid reasons, the employee is not paid a salary, daily expenses, expenses for renting a living space and other expenses are not reimbursed.
In addition, the second paragraph of sub-item "a" of sub-item 170.9.1 of item 170.Article 9 of Article 170 of the Tax Code of Ukraine (hereinafter referred to as the Tax Code of Ukraine) stipulates that the amount of expenses reimbursed to him in accordance with the procedure established by law is not the income of a taxpayer - an individual who is in labor relations with his employer or is a member of the management bodies of enterprises, institutions, organizations for a business trip within the limits of actual expenses, in particular, for travel (including luggage transportation, booking transport tickets) both to the place of business trip and back, as well as outside the place of business trip (including on rented transport).
Period of stay on a business trip
The actual number of days spent on a business trip is determined in accordance with the order on a business trip in the presence of one or more documentary evidence of a person's stay on a business trip (border services note on crossing the border, travel documents, bills for accommodation and/or any other documents confirming the actual stay persons on a business trip).
The expenses specified in the second paragraph of subparagraph "a" of subparagraph 170.9.1 of item 170.9 of Article 170 of the Code of Civil Procedure are not subject to this tax only if there are supporting documents certifying the cost of these expenses.
At the same time, any business trip expenses are not included in the taxpayer's taxable income if there are documents confirming the connection of such a business trip with the economic activity of the employer/party making the business trip.
According to subparagraph "d" of subparagraph 164.2.17 of clause 164.2 of Article 164 of the Civil Code, the total monthly (annual) taxable income of the taxpayer includes the income received by the taxpayer as an additional benefit (except for the cases provided for in Article 165 of the Civil Code) in the form of the amount of monetary or property compensation for any expenses or losses incurred by the taxpayer, except for those that are necessarily reimbursed according to the law at the expense of the budget or are exempt from taxation according to Chapter IV of the PKU.
Taking into account the above, the amount of travel expenses reimbursed in accordance with the procedure established by law within the limits of actual expenses, in particular, for travel, provided that it is available and properly issued transport tickets certifying the cost of these expenses.
