How to correctly fill in an expense report in Russia
The main of the expense report is the confirmation of the expenses incurred through supporting doucments.
The obligation to fill in the expense report lies with the employee who received money, tickets or other to follow the travel order issued by his superior. Only fully employeed employees of the organization can apply for a compensation through an expense report in Russia. None-employees of a company can not apply to be refunded through an expense report in Russia.
The document must be filled in with a single copy made available latest three days after the received cash had been used or the employee has returned from the business trip.
Standard Format of the expense report in Russia – AO-1
In Russia the approved form for expense reporting is the document named AO-1. Das Formblatt ist beidseitig bedruckt.
On the front page of the expense report AO-1 following form areas are listed:
- Name of the organization
- Department, in which the employee is active;
- Familyname, first name and fathers name of the employee(the responsible person);
- Definition of expenses incurred (purchase of property, payment of fees, travel expenses, etc.)-
- Information about spend sums (Number and date of the document for which funds were spend, information about the bank account of the employee and information about earlier outstanding amounts of the employee or amounts due to the employee.
On the front side of the expense report is also a table called accounting records which lists the relevant account numbers and is connected to the back side of the report and the relevant accounts.
At the lower side of the expense report is a section that all the received receipts have been confirmed by attached documents. The expense report should indicate the name of the responsible person, the number and date of the expense report, in words the documented expenses, the number of attached documents ans well as the number of pages of the document. The accountant confirms the entire report and gives the report to the person finally approving it.
At the bottom of the expense report has a section – Accounting receipt that the report has been verified by all the attached documents. The receipt shall indicate the surname, first name accountable person, number and date of the advance report, in words the amount of documented expenses, the amount of attached documents, as well as the number of sheets in the documents. After filling the entire report Accountant tears receipt by cutting lines and gives accountable person.
What should be done before preparing the expense report for the accountant in Russia
Before filling the back page of the expense report the employee should organize the primary documents (tickets, receipts, bills of hotels, invoices, invoices, receipts, etc.). Documents you need be sorted, in chronological order and then numbered. As a rule, small documents are glued on an A4 sheet.
Legal recquirements of the documents here more.
Filling in the back side of the expense report standard format AO-1 in Russia
The backside of the expense report is filled in the following order in the table:
- Number of the document as numbered by the employee and which are to be compensated through the expense report
- Date of the document when the expense was incurred. Regarding per diems for a business trip the employee may document the dates used in the travel order by the head of the organization
- Number of the document (e.g. of the cash expense receipt, ticket nummer, etc.)
Details in text what has been acquired with the funds (tickets, goods, per diems) and the accounting document confirming the transaction (ticket, receipt, delivery confirmation or other).
- The total spend amounts, specifing the amounts spend by each employee to be reimbursed to the employee must be signed by the accountant, the employee and the head of the organization.
As a new rule in Russia, each organization has the opportunity to develop their own expense report format if it complies with the needs of the tax authorities. Using only the standard expense report form is no longer an obligation. An article about this topic will be published in the future.