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Publication date: 23.04.2024
active and purposeful military lawyer with more than 4 years of experience
Business trips within Ukraine: registration and payment
A business trip is one of the important elements of the activity of an enterprise, institution, organization (hereinafter referred to as the enterprise).
A business trip is a trip by an employee at the order of the employer for a certain period to another populated place to carry out an official assignment outside the employee's permanent place of work (if there are documents confirming the connection of the business trip with the main activity of the enterprise). Such business trips can be made both within Ukraine and abroad.
Business trips of employees whose permanent work takes place on the road or is mobile (mobile) are not considered a business trip, unless otherwise provided by legislation, a collective agreement, an employment contract (contract) between the employee and the employer.
Legal regulation of travel issues
Issues regarding the sending of employees of state bodies, as well as enterprises that are fully or partially supported (financed) from budget funds on business trips, are regulated by the Instruction on official business trips within Ukraine and abroad, approved by the order of the Ministry of Finance of Ukraine dated March 13, 1998 No. 59 (hereinafter - Instruction No. 59). Privately owned enterprises can use Instruction No. 59 as a basis when developing their own regulations on business trips.
The latest legislative changes also affected the issues of business trips, in particular, the procedure for reporting expenses for business trips was changed.Thus, on April 1, 2023, the Law of Ukraine dated January 12, 2023 No. 2888-IX "On Amendments to the Tax Code of Ukraine and other legislative acts of Ukraine on payment services" entered into force. Changes were made, in particular, to paragraph 170.9 of Article 170 of the Tax Code of Ukraine (hereinafter referred to as the Tax Code of Ukraine), which defines the procedure for taxation of the amount of excessively spent funds/electronic money received by the taxpayer for a business trip or for a report, which was not returned within the prescribed period. In accordance with sub-clause 164.2.11 of clause 164.2 of article 164 of the PKU, the amount of excessively spent funds received by the taxpayer for a business trip or for a report and not returned within the time limits established by law, is included in the total monthly (annual) taxable income of the taxpayer.
Clause 170.9 of Article 170 of the Code of Civil Procedure also establishes the terms for submitting a report on the use of funds/electronic money issued for a business trip or for a report, in the presence of taxable income for the purpose of calculating the amount of tax and the use of cash by the taxpayer in excess of the amount of daily expenses (including received with the use payment instruments).
Registration of a business trip
Sending an employee on a business trip is formalized by an order (order) of the employer.
The order (order) on a business trip usually states:
• the purpose of the business trip;
• destination (city or cities of destination, other settlements, name of the enterprise where the employee is posted);
• period of business trip;
• other information, specifics of the business trip — if necessary (for example, a detailed route of travel in both directions can be specified).Unforeseen situations may arise during a business trip that may affect its duration, purpose, etc. In particular, the place of arrival may change. Similar situations may arise on the eve of the business trip. In this case, it is necessary to make appropriate changes to the order (order) on the business trip, which should be issued with a new order (order). At the same time, the reasons for making changes (additions) are indicated. If necessary, the preliminary order (order) can be canceled.
