They didn't give me a boarding pass. A business traveler has lost his boarding pass. If your boarding pass is lost after a flight

Not long ago, the Ministry of Finance announced that an air ticket alone is not enough to confirm the costs of air travel for a business traveler. According to officials, without a boarding pass in such situations, it is impossible to take into account costs when calculating income tax. Meanwhile, this categorical statement... is far from indisputable.

As part of other expenses associated with production and sales, based on paragraphs. 12 clause 1 art. 264 of the Tax Code (hereinafter referred to as the Code), you can take into account the costs of business trips, which also include the costs of an employee’s travel to the place of business trip and back to the place of permanent work. At the same time, we must not forget that for profit tax purposes only expenses that meet the criteria established by paragraph 1 of Art. 252 of the Code. According to this standard, expenses are recognized as justified and documented expenses. Justified means economically justified costs, the assessment of which is expressed in monetary form. In turn, documented expenses mean expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation or business customs applied in the foreign state in whose territory the corresponding expenses were incurred, and (or) documents indirectly confirming the expenses incurred. These include, but are not limited to, customs declarations, business trip orders, travel documents, reports on work performed in accordance with the contract. Any expenses are recognized as expenses, provided that they are incurred to carry out activities aimed at generating income.
Be that as it may, in any case, the employee’s travel expenses to the place of business trip and back require documentary evidence. Moreover, in accordance with the Regulations on the specifics of sending employees on business trips (approved by Government Resolution No. 749 of October 13, 2008), documentary evidence of travel expenses for profit tax purposes is the employee’s advance report with duly executed supporting documents attached to it.

Air travel expenses: the ideal package of documents

All that remains is to figure out what is meant by “duly executed supporting documents” that are necessary to write off the costs of an air ticket purchased for a business traveler. To do this, first of all, let us turn to Order of the Ministry of Transport dated June 28, 2007 N 82 “On approval of the Federal Aviation Rules” General rules air transport passengers, baggage, cargo and requirements for servicing passengers, shippers, consignees." Clause 84 of these Rules establishes that upon check-in for a flight, a passenger is issued boarding pass, which indicates the passenger's initials and surname, flight number, departure date, flight boarding end time, boarding gate number and number seat on board the aircraft.
Thus, it is from the boarding pass that you can see who was flying where. Accordingly, it must be included in the package of documents confirming that the posted employee actually flew to the place of business trip and back.
It is also necessary to take into account that you can buy a regular or electronic ticket. According to Order of the Ministry of Transport dated November 8, 2006 N 134, the route/receipt of an electronic passenger ticket and baggage receipt (extract from the automated information system for registration of air transportation) is a document of strict reporting and is used for organizations and individual entrepreneurs to carry out cash payments and (or) settlements with using payment cards without using cash register equipment.
Accordingly, ideally, depending on the form in which the air ticket was purchased (documentary or undocumented), the supporting documents will be:
1) the air ticket itself or the route/receipt of an electronic document (air ticket) generated by an automated information system for registration of air transportation on paper, which indicates the cost of the flight;
2) a boarding pass, which confirms that the posted employee traveled using this air ticket.
The Ministry of Finance in Letter dated September 1, 2016 N 03-03-07/50992 especially emphasized that the boarding pass is an integral document when checking in for a flight. Therefore, documentary evidence of the fact of consumption of an air transportation service by an accountable person is not only an air ticket, but also a boarding pass. The airline ticket itself does not prove that the employee has flown anywhere.

"Planting" alternatives

The problem is that the boarding pass, which the Ministry of Finance so insists on, can be lost by a seconded employee (lost, damaged, etc.). Does this mean that in its absence you can put an end to the possibility of writing off the cost of air travel? Of course not. Moreover, in such situations there are even several ways to solve the problem.
Firstly, a certificate containing the information necessary to confirm the flight, issued by the air carrier or its representative, can be accepted as a document confirming the costs of an air flight for profit tax purposes. This is also confirmed by the Ministry of Finance (see Letters of the Ministry of Finance dated May 18, 2015 N 03-03-06/2/28296, dated June 7, 2013 N 03-03-07/21187, dated February 27, 2012 N 03-03-07/6, etc.).
Secondly, from the provisions of paragraph 1 of Art. 252 of the Code follows that expenses can be confirmed, among other things, by documents indirectly confirming the expenses incurred (see, for example, Letter of the Ministry of Finance dated April 2, 2014 N 03-03-РЗ/14597). In fact, the boarding pass confirms that the posted employee has completed the flight to and from the place of assignment. Indirectly, this can be confirmed by documents confirming his sending on a business trip, plus documents that will testify that he lived in the place of business trip, a report on the business trip, and if the organization continues to use travel certificates, then marks on arrival/departure from the business trip, affixed by the host the seconded employee's party.
In principle, both of these options allow you to “justify” the cost of air travel if the original boarding pass is lost. Although the second option seems riskier from the point of view of the risk of claims from tax authorities. It is safer to obtain a certificate from the air carrier, which can be considered as an equivalent replacement for a boarding pass.
In conclusion, we note that if a company reimburses an employee for the cost of purchasing an air ticket in the absence of a boarding pass (certificate from the carrier, etc.), among other things, personal income tax will have to be withheld from this compensation and included in the base for insurance premiums (p. 3 Article 217 of the Tax Code, Part 2 Article 9 of the Law of July 24, 2009 N 212-FZ).

How are the travel expenses of an employee sent on a business trip reflected in the organization’s accounting records if the boarding passes for the plane are lost? The organization sent an employee on a business trip to participate in a conference on business development strategy taking place in another region of the Russian Federation. For the trip, the posted worker purchased round-trip air tickets (electronically) worth RUB 14,160. (including VAT 2160 rubles), which were paid from the funds of the advance payment issued to pay travel expenses. At the end of the business trip, the employee submitted an advance report to the accounting department with documents confirming travel expenses. However, when drawing up the advance report, it turned out that the boarding passes needed to confirm the flight were lost. Later, the employee presents a certificate issued by the air carrier confirming the fact of the flight. For the purposes of tax accounting of income and expenses, the organization uses the accrual method

Labor Relations

When an employee is sent on a business trip, he is guaranteed reimbursement by the employer of expenses associated with a business trip, including travel expenses (Article 167, Part 1 of Article 168 of the Labor Code of the Russian Federation, clause 11 of the Regulations on the specifics of sending employees on business trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 N 749).

When sent on a business trip, an employee is given a cash advance, including to pay travel expenses (clause 10 of the Regulations).

Upon returning from a business trip, the employee is obliged to submit an advance report on the amounts spent with supporting documents within three days and make a final payment on the advance payment issued (clause 26 of the Regulations, paragraph 2, clause 4.4 of the Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank Russia on the territory Russian Federation, approved by the Bank of Russia on October 12, 2011 N 373-P). The advance report also includes documents confirming actual travel expenses.

Accounting

The issuance of cash from the cash desk for reporting is carried out on the basis of an application from an accountable person, certified by the personal signature of the head of the organization, and is issued with a cash receipt order (clause 4.4 of the Regulations on the procedure for conducting cash transactions). As stated above, a report on the amounts spent is made within three days after the employee returns to work. For this purpose, an advance report is drawn up (unified form N AO-1, ​​approved by Resolution of the State Statistics Committee of Russia dated 01.08.2001 N 55) with supporting documents attached to it.

To record settlements with employees for amounts issued to them for reporting, account 71 “Settlements with accountable persons” is intended. The issuance of accountable amounts is reflected in the debit of account 71 in correspondence with the credit of account 50 “Cash” (Instructions for the application of the Chart of Accounts for accounting financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n).

The organization's expenses associated with business trips of employees are taken into account as part of expenses for ordinary activities on the date of approval of the advance report by the head of the organization (clauses 5, 16, 18 of the Accounting Regulations "Organization Expenses" PBU 10/99, approved by Order of the Ministry of Finance Russia dated 05/06/1999 N 33n).

On the date of recognition of the expense in the organization’s accounting, in this case, an entry is made to the debit of account 26 “General business expenses” (44 “Sales expenses”) and the credit of account 71 (Instructions for using the Chart of Accounts).

Corporate income tax

The organization's expenses on business trips, including travel of an employee to the place of business trip and back to the place of permanent work, for the purposes of calculating income tax are recognized as other expenses associated with production and sales (clause 12, clause 1, article 264 of the Tax Code of the Russian Federation) . The date of incurring expenses for business trips is the date of approval of the advance report by the head of the organization (clause 5, clause 7, article 272 of the Tax Code of the Russian Federation).

A boarding pass (bpass) is a document that confirms a passenger's right to board an airplane.

If your boarding pass is lost, you can confirm your flight with a certificate from the air carrier

This document is issued after check-in for the flight and it is important to take care of it in order to easily take your seat on board the airliner. But, unfortunately, anything happens, and the question is, what to do if you lost your boarding pass, does not occur very rarely.

Without a boarding pass, the passenger will simply not be allowed on board the plane, and then the flight will be canceled, and the money paid for the ticket will be lost. Of course, no one would want to allow such a development of events, which means it is necessary to take measures to resolve the situation as quickly as possible.

To begin with, it’s worth saying a few words about what an airplane boarding pass is. Today, when you can check in for flights online, boarding passes are no longer just standard paper forms issued at the airport check-in counters, but also PDF files that can be saved on your PC and printed at any convenient time before departure, letters by email or messages to a mobile phone containing a special QR code and called mobile boarding cards.

Airplane boarding passes contain the passenger's personal information, the name of the airline company, flight number, route, passenger's seat number on board, gate number, departure time and boarding end time. Passengers must present their boarding passes at security control directly at the boarding gate.

If it suddenly happens that your boarding pass is lost, the steps to resolve the problem will depend on how you checked in for the flight. So, if you have lost your paper boarding pass issued by an airline employee at the check-in counter, you should return to the counter as quickly as possible and ask for a duplicate to be issued there. All passenger data is already in the system, so this should not cause any difficulties.

If the paper boarding pass that the passenger printed independently from the PDF file or email received after online check-in is lost, you can reprint the boarding pass at the kiosk self-registration, and also receive it at the self-check-in baggage machine.

It would seem that mobile boarding passes cannot be lost, but not all airports yet have the equipment to scan them, which means that the risk of losing a printed mobile boarding pass still exists. In this case, as in the previous case, you can use the self-check-in kiosk or go to the Mobile Check-In point for printing mobile boarding passes.

What if the boarding pass is lost not before boarding the plane, but after the flight, but it is needed to report on a business trip? In a situation like this, things are a little different. To confirm the fact of the flight, you must submit a corresponding application to the airline that carried out the transportation, and there you will receive a certificate that will confirm the flight. It is important to remember that such a certificate can be issued only within a month after the flight, in addition, it is paid.

Losing your boarding pass for an airplane, as you can see, is not such a big problem. However, this does not mean that the issue of its safety should be treated carelessly: if there is little time left before boarding the plane or if some technical difficulties arise, you may not have time to make a new ticket, which means the trip will be cancelled. So it is best not to move your boarding pass back and forth unnecessarily and keep it from the moment you receive it at check-in until the very end of the flight.

Additional Information

In letter dated May 18, 2015 No. 03-03-06/2/28296, the Russian Ministry of Finance spoke on the issue of confirming the costs of air travel for a business trip employee.

By general rule when sending an employee on a business trip, he is guaranteed to retain his place of work (position) and average earnings, as well as reimbursement of expenses associated with the business trip (Article 167 of the Labor Code of the Russian Federation).

The norms of the Tax Code of the Russian Federation establish that business travel expenses are classified as other expenses associated with production and sales; they must be documented (Article 252 of the Tax Code of the Russian Federation, paragraph 12, paragraph.

Business trip - lost boarding pass

1 tbsp. 264 of the Tax Code of the Russian Federation).

Referring to the order of the Ministry of Transport of Russia dated November 8, 2006 No. 134 “On establishing the form of an electronic passenger ticket and baggage receipt in civil aviation", representatives of the financial department came to the conclusion that in the case of purchasing an electronic air ticket, such supporting documents are a printed itinerary/receipt indicating the cost of the flight, as well as a boarding pass confirming the flight of the accountable person on the route specified in the electronic air ticket.

In addition, as indicated in the letter, in the event of a loss of a boarding pass, a certificate containing the information necessary to confirm the flight issued by the air carrier (representative) can serve as a supporting document for the purposes of tax accounting of expenses.

Thus, in the absence of a boarding pass or a certificate confirming that the employee has used the air ticket purchased for him, travel expenses to the place of business trip and (or) back will not be taken into account for profit tax purposes (as they do not comply with the provisions of Article 252 of the Tax Code of the Russian Federation in terms of the need for proper documentary evidence of expenses incurred).

Let us note that previously representatives of regulatory authorities indicated that transportation costs can be confirmed by other documents that indirectly indicate the costs incurred.

For more information on confirming the cost of travel to the place of business travel, see the reference book “Organizational Income Tax”.

October 01, 2013 You went on a business trip, lost your boarding pass and don’t know what to do? How can I restore it, or what document confirming the flight should I provide for reporting to the accounting department?

Or have you lost your boarding pass immediately after checking in for your flight and don’t know how to board the plane?

Firstly, if you have checked in for your flight, then all your data is stored at the check-in counters. Therefore, return there, explain the situation and they will issue you a duplicate.

Well, if you need a boarding pass as confirmation of your flight for reporting to the accounting department, you need to contact the airline whose flight you flew on (or to the office or by calling the contact center). There they will issue you a certificate confirming your flight. It is a replacement document.

As a rule, such certificates are paid; for S7, for example, it costs 800 rubles. The certificate can be issued within a month after the flight. You must have a passport with you, and it is advisable electronic air ticket.

We hope you now know the answer to the question: I lost my boarding pass, what should I do?

Elin:

The Ministry of Finance explained how to take into account expenses when purchasing an electronic ticket. If an employee purchased an air ticket issued in paperless form (electronic air ticket) for a business trip, then, in the opinion of the financial department, supporting documents for recognizing expenses for profit tax purposes may be, in the opinion of the financial department, a printout of an electronic document (air ticket) on paper and a boarding pass. (Letter of the Ministry of Finance of the Russian Federation dated October 11, 2007 No. 03-03-06/1/717).

Thus, if an employee purchased an air ticket issued in paperless form (electronic air ticket) for a business trip, then, in our opinion, supporting documents for recognizing expenses for profit tax purposes may be, in our opinion, a printout of an electronic document (air ticket) on paper and a boarding pass .

Deputy Director of the Department of Tax and Customs Tariff Policy

S.V. Razgulin

This is in the case of an employee purchasing a ticket, AND SOLELY TO recognize the expense for tax purposes. And this is the OPINION of the Ministry of Finance.

If an electronic ticket was purchased by an organization with non-cash payment, the accounting department has other documents - namely an invoice and an invoice, which is why there is no need for a boarding pass.

Ural Airlines restore boarding pass

News:

Author Subject: Restore boarding pass. (Read 10312 times)

In general, this is the question. While on vacation, my wallet with boarding passes for the plane was stolen. Now e-tickets are not valid when paying at organizations without boarding passes. Is it possible to restore boarding passes at the airline agency or get some kind of certificate that you really flew on this air ticket?

From the point of view of document flow, the boarding pass is zero without a stick. This is an internal means of recording passengers for the airline and concerns them only. Therefore, the boarding pass cannot be restored. Therefore, no one has the right to demand a boarding pass from you.

You just need to confirm the fact that you used the company’s services, that is, you actually flew on the plane, and did not return the ticket to the ticket office. As far as I know, the airline agency simply prints out a copy of the tickets for you and gives you a certificate of their use. That's all. This service costs approximately 300 rubles.

If they insist that they need a boarding pass, then screw everyone and demand a link to the regulatory document that states this. Particularly stubborn individuals can be asked to write you a written refusal to accept documents and put their signature on it, simultaneously threatening to go to court.

A friend of mine recently flew, she also received a ticket and the housing office refused to make a deduction for the rent, although she had email in her hands. tickets with a mark of use. Therefore, I remind you once again that the boarding pass is in no way involved in your legal relations with the airline and, from a legal point of view, it is not a document at all.

see here.

There is this regulatory act (apparently this is what all the fuss is about):

Paragraph 2 of the Order of the Ministry of Transport of Russia dated November 8, 2006 N 134 establishes that the route/receipt of an electronic passenger ticket and baggage receipt must be issued on an approved form for strict reporting passenger ticket and a baggage receipt or in addition to an itinerary/receipt not issued on a strict reporting form, a document must be issued confirming payment for transportation made on an approved strict reporting form or a check issued using cash register equipment.

Thus, if an employee purchased an air ticket issued in paperless form (electronic air ticket) for a business trip, then supporting documents for recognizing expenses for profit tax purposes may, in our opinion, be a printout of an electronic document (air ticket) on paper and a boarding pass .

But kill me if I understand how the penultimate paragraph turned into the last one. What is the connection between the boarding pass and the check (certificate) is completely unclear. The boarding pass is not even indicated as a mandatory component of the air ticket (see ibid.)! However, the phrase “may appear” does not at all exclude other options, which is something that those on the ground “forget” about.

To confirm expenses for a flight on a business trip, in addition to the ticket, tax officials also require a boarding pass. What to do if he gets lost? And what new boarding rules did the Ministry of Transport recently introduce?

Travel expenses for a flight cannot be written off without a boarding pass.

Purchasing an air ticket (both paper and electronic) does not in itself confirm the fact of the flight. To record the costs of air transportation services for “profitable” purposes, you also need a boarding pass. He talks about this.

Since the boarding pass is an integral document when checking in for a flight, it is documentary evidence of the fact that the accountable person has consumed the air transportation service along with the air ticket.

What to do if the boarding officer is lost

Within three days after returning from a business trip, the employee must prepare an advance report and attach a ticket and boarding pass to it. This opinion is shared by both officials (letter of the Ministry of Finance of Russia dated September 1, 2016 No. 03-03-07/50992) and the courts (for example, the decision of the Moscow Court of Justice dated December 26, 2014 in case No. A40-160188/2014).

But different things happen, and often employees either lose their boarding passes or, out of ignorance, simply throw them away. What should an accountant do?

The employee must be asked to obtain a certificate from the airline. In it, the carrier will indicate all the details of the passenger who completed the flight. Help is paid. You need to check with the airline how much it costs. The employee will bear the costs.

This scheme is confirmed by the Ministry of Finance in a letter from the Ministry of Finance of Russia dated May 18, 2015 No. 03-03-06/2/28296. If there is no certificate, the financial department clarifies that expenses cannot be recognized.

Electronic boarding passes are allowed, but paper ones are safer for writing off expenses

The Russian Ministry of Transport has authorized the use of electronic boarding tickets for boarding.

The order on changes to the Federal Aviation Rules “General Rules for the Air Transportation of Passengers, Baggage, Cargo and Requirements for Services for Passengers, Shippers, Consignees” and the Rules for Pre-Flight and Post-Flight Inspections was sent to the Ministry of Justice for registration.

Boarding passes can be presented on a smartphone, laptop or tablet, where the barcode of the pass is displayed. Or you can simply print this barcode and show it during inspection.

But tax officials are unlikely to like such barcodes to confirm expenses. So far, the Federal Tax Service or the Ministry of Finance have not prepared any new clarifications.

Therefore, it is still better for employees who go on business trips to receive their usual boarding passes at check-in counters.