Publication date: 22.04.2024
active and purposeful military lawyer with more than 4 years of experience
Regarding the primary documents that confirm the expenses for the purchase of electronic tickets for the business trip of an employee of the enterprise
In accordance with clause 134.1 of Article 134 of the Tax Code of Ukraine (hereinafter referred to as the Tax Code), the subject of income tax is income with a source of origin in Ukraine and outside of Ukraine, which is determined by adjusting (increasing or decreasing) the financial result before taxation (profit or loss) determined in the company's financial statements in accordance with national accounting provisions (standards) or international financial reporting standards, on differences that arise in accordance with the provisions of the PKU.
The first paragraph of Clause 44.2 of Article 44 of the Code of Civil Procedure establishes that the income tax payer uses accounting and financial reporting data on income, expenses and financial results before taxation to calculate the object of taxation.
Part one of Article 9 of the Law of Ukraine dated July 16, 1999 No. 996-XIV "On Accounting and Financial Reporting in Ukraine" as amended provides that the basis for accounting of economic transactions is primary documents. To control and organize data processing, consolidated accounting documents can be drawn up on the basis of primary documents.According to clause 12 of section II "Procedure of business trips within Ukraine", clause 11 of section III "Procedure of business trips abroad" of the Instructions on official business trips within Ukraine and abroad, approved by order of the Ministry of Finance of Ukraine dated March 13, 1998 No. 59 as amended and additions (hereinafter - Instruction No. 59), in the case of using an electronic air ticket, the basis for reimbursement of the costs of its purchase is the following package of documents:
• the original settlement or payment document confirming the settlement transaction in cash or non-cash form (payment order, settlement check, cashier's check, settlement receipt, statement from a card account, receipt for a profitable cash order);
• printout on paper of the part of the electronic air ticket with the specified route (route/receipt);
• the originals of the tear-off part of the passenger's boarding passes or the electronic boarding pass printed on a paper medium, received in the case of online flight registration.
In the case of using an electronic travel/transportation document for the train, the basis for reimbursement of the costs of its purchase is the boarding document printed on a paper medium (in the case of baggage transport - a transport document printed on a paper medium; in the case of a separate order of services (in particular, services for using a set of bedding things, reservation of seats) – a document for services printed on a paper medium).In the case of online ordering of travel documents for bus passenger transportation, the basis for reimbursement of costs for the purchase of an electronic ticket is a travel document printed on a paper medium.
Instruction No. 59 is mandatory for state authorities, enterprises, institutions and organizations that are fully or partially maintained (financed) from budget funds. Other enterprises and organizations can use this document as an auxiliary (reference).
