• Home
  • Mobile App
    • Avansovka Platfrom for expense reporting in Russia
    • Avansovka – A technical Superior Solution for Expense reporting for Russia
    • Price – it is free
    • Download Avansovka
    • Avansovka Manual
    • 1C Integration of Avansovka
  • Legislation
  • Explanation
    • Per Diems in Russia
    • Practical Acconting Advise for travel expenses
    • Documents needed to confirm expenses
    • Other topics around expense reporting
    • Foreign Currencies and the fluctating exchange rate
  • Contacts
  • June 29, 2022

авансовыйотчет.онлайн

авансовый отчет

  • enEnglish
    • ruРусский (Russian)
    • deDeutsch (German)

Search

You are here: Home / Explanation / Documents needed to confirm expenses

Documents needed to confirm expenses

Documents needed to confirm expenses

In Russia original documents are needed for most expenses to make them tax deductible. Without origianl documents in the correct format according to Russian accounting rules expenses can not be deducted.

LG_WorldWhile in many countries already pictures or other electronic documents are sufficient in Russia often originals are required.

In general on all documents relating to expenses, an employee must document if the company has paid him or if he has paid himself. If this is not clearly documented, then an accountant must review this on an individual basis. And in practice it is an area where control is needed by management to avoid a company to pay “double”.

This is especially critical for foreign companies in Russia with expats if the expat also has a business card not tied to the local legal entity but from the mother company abroad.

Restaurant Bill

Valid bill from Restaurant. Easier said then received.

Restaurants often hand out pre-bills (just a printed document with the sum to be paid but no legal information like the personal tax reference number (INN) etc. For tax deductibility it must be a full bill which contains details such as the personal tax reference number (INN) and other information. LG_Restaurant

To add an expense, documentation for the business purpose and the participants involved is needed as justification.
A self-written bill with stamp is also not sufficient.

If an insufficiently detailed restaurant bill is received, then this amount cannot be deducted from the taxes. If insufficient documented bills are refunded depends on internal rules.

Hotel

If paid by employee – bill page and payment stub from the terminal (kassovyi chek / кассовый чек).
Company paid the bill – Confirmation document about provided services from hotel (akt / акт) and document for VAT offsetting (schet-faktura/ счет-фактура). SM_hotel (2)

For hotels abroad two documents are also needed. The printed out bill and then some level of confirmation that it was really paid (e.g. a “Paid” stamp, a print out of a private credit card, a print out from cash terminal if it exists etc.)

Often if company has a continuous relationship with a hotel then the accountants have set up processes to exchange the printed, signed and stamped accounting documents when the company pays the hotel. On a trip to various locations in Russia it takes substantial time to receive all these documents by post.

The consequence of not receiving the document is that for tax purposes the expense is not deductible.

If a document is in a foreign language (even in English), then an official translation to Russian is needed to deduct the expense according to official rules. In a tax check none-translated expenses could be excluded from the profit tax calculation. In practice though few companies translate all these documents to Russian.

Airplane travel

SM_plane (4)The ticket stump from the airline or the printed out electronic ticket is needed.
If personally bought and the ticket is electronic, then the ticket must detail the sum paid.

Train ticket

SM_TrainSame as airplane ticket

Purchase of goods

Documents about the purchase which are the kassovyi chek / кассовый чек or the tovarnyi chek / товарный чек.
If goods cost more than 100, 000 rubles (including VAT) then the goods must be bought officially. Also if goods are not to be put on expenses, but added to the balance sheet, then it is better they are bought officially by the company. Sometimes prices for buying goods as a company are slightly higher than those for buying them as individuals. LG_Shopping

If goods are bought abroad then special rules apply and any purchase, especially large ones, should be discussed with the accountant ahead of time.

Gas

LG_gas stationIn general being refunded for gas purchases or for private use is a special topic. A high number of documents are needed if the amount is to be expensed.

Tipping in restaurants

Tips are often provided in cash and are not on the bill or on any additional document.
An additional self-written document can serve as a basis for refunding. It cannot be deducted as an expense from the profit tax, though income tax is withheld. The amount can be grossed up.SM_food

This post is also available in: Russian German

Recent Posts

  • 032 German Chamber of Commerce Presentation at Bayer office about Avansovka February 16, 2017
  • 031 Avansovka integrated into 1C, Russia expense reporting system and Russias accounting platform work together January 23, 2017
  • 030 Avansovka launched on Itunes for Apple December 5, 2016
  • 029 Avansovka launched on Google Play store November 26, 2016
  • 028 Expensereport.online a great success of a new website about expense reporting in Russia November 19, 2016
  • 027 Standard fuel consumption and adjustment factors in Russia of the Ministry of Russia rules November 4, 2016
  • 026 Compensation for fuel for private car usage in Russia November 4, 2016
  • 025 Master Business trip document in Russia October 16, 2016
  • 024 Businesstrip regulation documents in Russia August 5, 2016
  • 023 Beta Trial of Avansovka June 15, 2016

Categories

  • Car fuel compensation Russia (1)
  • General Information about Expense Reporting (9)
  • General information about travel and other expenses (4)
  • Legislation about Expense Reporting (10)
  • Social Networks (4)
  • Technical Solutions about Expense Reporting (11)
  • Без рубрики (1)

Copyright © 2022 · Magazine Pro Theme on Genesis Framework · WordPress · Log in