Taxes on airline tickets, what are they? What are the taxes and fees on airline tickets when purchasing? Service fees when purchasing an air ticket

Any air carrier has certain rules for air travel. These conditions also apply to the purchase of air tickets before air travel. When choosing an airline to fly, tourists notice differences in fares for each air operator. In the conditions for the sale of air tickets, tourists can see information about discounts and promotions, return and exchange of tickets in case of flight cancellation, registration procedure, as well as rules regarding the transportation of hand luggage and baggage.

The passenger must be familiar with the rules for selling air tickets so as not to lose money and time in case of refusal to check-in or board the plane.

Tourists choosing air travel should be aware of taxes and fees. This is a mandatory part of the cost of a travel document sold by any airline. Fees and taxes must be paid at the time of purchasing air tickets. These components increase the cost of travel documents, but are required to be paid.

There are several types of fees when purchasing air tickets:

• Payment occurs at the airport terminal for the level of service, as well as for safety during the flight.
• Additional airline fees are required. For example, fuel surcharge.
• State taxes.

Some major airlines, particularly European ones, publish information about mandatory fees on their official websites. By researching information about air tickets via the Internet, the passenger will know in advance the full cost of the flight, taking into account fees and taxes.

Some air travelers are unaware of the need to pay for additional services during air travel.

These include:

• Immigration fee.
• Fee for using customs services.
• Fee for using the terminal.

In some countries, arriving tourists must pay a fee to the educational fund and even a luxury tax.

In the event of a refund of an air ticket, the cost of which is often not fully refunded, the passenger has the right to receive a full refund of the amount spent for payment of taxes and fees.

In addition to box office fees, additional taxes and taxes, passengers are concerned about saving money when purchasing air tickets. To save money when flying, tourists should be aware of the factors affecting the cost of an air ticket:

• The class of service on board the aircraft is of great importance. Business class will cost travelers much more than an economy class ticket.
• The cost of an air ticket when purchased is affected by the time of year and the high season. This factor depends on the country chosen for air travel. For example, in Turkey the high season lasts throughout the summer, and in Sri Lanka in the winter. Therefore, during these periods, air ticket prices increase.
• You need to buy air tickets in advance. The earlier a tourist books a seat on the plane, the less he will pay. 3 weeks before the plane's departure you will have to pay for an air ticket for this flight more than 2 months in advance.
• Buy air tickets in both directions at once.
• By purchasing airline tickets with transfers, tourists spend more time on the flight, but at the same time save on cost.
• The cost of the air ticket will depend on the length of stay in the destination country: the longer, the more you have to pay.
• Airlines often offer discounted tickets for the following categories of people: pensioners, children, disabled people.

There are other tips for saving money when buying airline tickets:

• Plan your air travel 2-3 months before the departure date.
• It is profitable to travel by air on weekdays, as well as at night.
• Find out information from air carriers about current discounts and promotions.
• By buying air tickets from low-cost airlines, you can save a lot during your flight. But don't expect great service.

When purchasing airline tickets at low prices, do not expect the level of service to be top notch. Another disadvantage is the inability to return them if you cancel your flight. If you wish to exchange them for another date, you may have to pay an additional fee.

When planning to buy air tickets at low prices, keep in mind that they are offered in small quantities. And there are always many people who want to go on air travel at low prices.

If there are still free air tickets 2-3 days before the departure of the charter plane, they are put up for sale at a deep discount. But this does not happen before every flight.

Tourists are given the right to choose where to purchase an air ticket; passengers can do this at the ticket office or via the Internet. The second option allows you to save not only time, but also money. To do this, you need to select the desired flight and pay using one of the convenient payment methods.

The air traveler must enter personal data:

• Last name, first name and patronymic;
• Date of birth;
• Passport details.

You can pay for your air ticket online using a current account, electronic wallet, or bank card. When you receive your paid travel document by email, it is advisable to print it out to prevent any difficulties that may arise.

When choosing a method of purchasing an air ticket through an air ticket office, the tourist must be personally present there. Keep in mind that it will take time to travel to the ticket office and back home, and there may also be a queue of people wanting to book a seat on the plane.

If you know in advance what taxes and fees are in air tickets when purchasing, as well as methods for saving money, you can avoid problems and financial costs.

Predict your trip in advance so you can buy air tickets at low prices. And to save personal time, choose the remote method of booking a passenger seat on board an aircraft.

Air ticket purchase cost

Many people prefer to travel not by train or car, but by plane. They are not deterred by high airfare prices. But sometimes when buying an air ticket, the question arises, what is a tax? Often the fee can be higher than the ticket price itself.

After purchasing a ticket and carefully examining it, you can see the “Tax” symbols. “Tax” - tax, the amount of the airport tax.

The tax is included in the total cost of the air ticket. It does not depend on the agency from which the ticket is purchased. But it directly depends on the airports through which the route will pass. The amount of taxes covers a huge range: from 0 to several hundred dollars or euros for each air ticket. In addition to the tax, certain airline tickets may incur a commission fee. The fee can be from 400 rubles. up to 7% of the air ticket price.

What is included in the fee?

The fee includes: fuel payment, seat reservation payment, airline ticket payment, aircraft maintenance payment, local government taxes and much more. The more transfers a passenger makes, the more he will have to pay for service. Each airline decides for itself what to include in the fee. There are also unpleasant moments. Let’s say a passenger ordered and paid for a ticket online, but when choosing a flight and seat, did not pay attention to the cost of the tax, payment for which is accepted at the airport. Having already arrived at the gate, the airport employee quite rightly demands to pay a fee. Due to his inattention, the passenger may find himself in an absurd situation.

Very often the tax is paid at the airport, when issuing an air ticket. The fact is that the tax is calculated in local currency. In order to determine the cost of the tax in the currency of the country where the ticket was issued, sometimes it is necessary to use several exchange rates. Therefore, the cost of the tax is constantly changing and directly depends on the exchange rate.

Based on all of the above, it turns out that the tax is the airline’s costs for flights. Not a single airline pays them “out of their own pocket”, but collects them from passengers. There were also very funny cases when the ticket price was 250 rubles, and with all the fees the ticket price reached 3,000 rubles. You should approach the purchase of an air ticket responsibly. Carefully review all fares, ticket fees and determine the final cost of the ticket.

Airline carriers independently establish the entire range of conditions associated with the flight. In particular, they define rates for air tickets And discounts, conditions flight refusal And refund of air ticket, airport check-in rules, transportation rules, permissible weight and dimensions of luggage, conditions for flying with children, etc.
Ignorance of the basic rules and conditions often leads to unpleasant losses of money, time and nerves.

What should a person consider when planning to purchase a ticket and take a flight?

The cost of the air ticket is determined tariffs for air tickets, dachshunds And discounts established by airlines and depend, in particular, on the terms of sale and categories of passengers.

Besides tariff set by the airline, which was discussed above, the price of the air ticket also includes airline fees(e.g. fuel surcharge) and airport taxes (taxes), the size of which depends on the airports through which your route passes, and does not depend on the agency where you purchase your air ticket. The amount of airport taxes (taxes) is set by airports and varies widely - from 0 to tens, and sometimes several hundred euros or dollars for each air ticket.
When issuing some types of tickets, a commission fee is also charged, ranging from 400-500 rubles per seat to 5-7% of the ticket price.

To save money when buying an air ticket, There are a few simple tricks.
- You need to plan your flight dates in advance, as many cheap fares require you to book your flight 7, 14 or 21 days in advance.
- Including the night from Saturday to Sunday during your stay at your destination sometimes allows you to save money.
- Also ask for what length of stay the cheapest rates are calculated. Often such tariffs have restrictions on the length of stay of 1 or 3 months, and then a noticeable increase in ticket prices follows.
- And of course, the most effective way to save money is to purchase air tickets during promotions organized by airlines.

When purchasing cheap air tickets, you must remember that every coin has a flip side.
The cheapest air tickets, as a rule, in addition to an attractive price, also have some unpleasant features for the passenger. The minimum fares offered by airlines are often irrevocable. That is, if you change your mind about flying, you will only be able to get back the airport taxes, and even then not always.
Slightly more expensive fares may involve significant penalties if you cancel your flight before check-in time and may also be non-refundable after registration ends.
If you bought such tickets, then if your plans change, it is better to change them than to return them. Losses at exchange tickets may be significantly less.
And only the most expensive tariffs, as a rule, have no restrictions on returns and exchanges.

In these cases, when purchasing air tickets, you must inform the dispatcher so that he informs you of the conditions for such transportation and, if necessary, enters data into the order to inform the airline. If the required information is not included in the order, the airline may refuse transportation even if you have a ticket.

Pregnant women those expecting to give birth within the next four weeks must provide written consent from a doctor for the flight. Medical examination must be completed no earlier than 7 days before the start of the flight. Some airlines do not accept this category of passengers for transportation.

Sick passengers must have a certificate stating that they have undergone a medical examination. If their physical condition threatens flight safety or creates discomfort for other passengers, the carrier has the right to refuse transportation to passengers of this category.

For transportation of bulk musical instruments(cello, double bass, etc.) you must purchase a separate ticket for them. In this case, a separate place in the cabin will be allocated for the instrument next to you.

To save time, nerves and money, contact us at AIR TRANSPORT AGENCY, where qualified operators will give you comprehensive information on all issues related to the purchase of an air ticket and flight, and will help you choose the optimal route and the most favorable fare.

In our century, air travel has become quite commonplace. Almost every person flies on an airplane at least once a year, so the appearance of airline tickets is also familiar to everyone. But the correct reading of tickets is not available to everyone. Many people are concerned about the lack of understanding of what taxes and fees are on airline tickets. So what is it really?

Air tickets: what does the price consist of?

It is known that flying is not a cheap pleasure. Even frequent promotions and discounts on air tickets cannot make their prices as affordable as possible for the majority of the population. In some cases, a short flight can cost a lot of money. What determines air ticket prices? Why does the cost of a flight booked at the ticket office and via the Internet differ so much? Let's sort things out in order.

So, first of all, what are the nuances that make up the price of an air ticket? According to air transportation rules, the cost can be divided into three components:

• rate;
• dachshund;
• collection.

For some destinations, the last two components may exceed the fare indicated on the ticket. Before you understand what the air ticket tax and fees are, you need to find out where is the best place to buy a ticket.

Why do prices on air tickets for the same route differ from each other?

Each traveler chooses where it is more convenient for him to buy an air ticket, but still the price difference can sometimes be significant. What does this price spread depend on?

It's simple. Some Internet sites do not indicate taxes and fees on the air ticket for advertising purposes. The client only sees the price including the tariff, and in many cases it is not very high. Therefore, the airline ticket is purchased with pleasure, and only upon check-in does the traveler learn that he needs to pay extra. This naturally causes a shock reaction. And some passengers hand over their tickets and refuse the flight.

At ticket offices the price is indicated including all additional fees. This final option will not require any additional payment. The only caveat that turns many customers away from this method is the ticket issuance fee, which is charged directly at the box office.

Of course, we are not advocating for you to give up online purchases of air tickets in favor of ticket offices. The main thing is to be careful when purchasing and before paying, be sure to check all the tariffs and fees indicated in the itinerary receipt.

Where did the additional flight fees come from?

To understand what the tax on an air ticket is, we will tell you about the reasons for the appearance of additional fees for flights. These unexpected expenses arose not too long ago. Twelve years ago, the largest British air carrier decided to introduce The explanation was a sharp increase in fuel prices, the airline thus leveled out its possible losses.

Subsequently, new fees and additional taxes appeared. Currently, many fees are charged depending on the decision of the airport management and the carrier company.

The rates indicated on air tickets depend directly on the air carrier. This money is used to cover various company expenses. Even knowing this information, you will never be able to reliably know what the tax on an airline ticket is. This mysterious word includes a lot of expenses:

• payment for company employees;
• the cost of a paper itinerary receipt form;
• booking cost, etc.

Many inexperienced travelers ask questions on airline websites. What are the taxes on S7 airline tickets? What do the taxes on Aeroflot tickets mean? We think that now these problems will not torment you. After all, the scheme for determining the tax rate is the same in all companies. You can be sure that any phrase, for example, about problems within the airline, will be a factor that means: air ticket prices will definitely rise soon. Because it is at the expense of passengers that company management covers their losses.

Where do taxes on airline tickets come from?

So, you have already learned what the fee on an air ticket is. Now you need to find out the origin of the fees indicated in If the taxes cover the costs of the airlines, then the fees are set purely by the airports. They can be quite different:

• fuel surcharge;
• security fee;
• departure fee, etc.

This cost item is not identical for each airport. Some charge a customs fee, while others may charge a runway fee. That is, every airport in the world has its own list of fees. When you point to your holiday destination on a map, the computer program automatically adds certain airport taxes to your fare.

To ensure that the final cost of your air ticket does not surprise you at the check-in counter, always take into account the additional costs expressed in fees and taxes. Only in this case will any air flight turn into a pleasant trip.

A company employee went on a business trip and bought air tickets through a travel agency. Paid in cash. I brought documents: a certificate of services rendered (the certificate contains two lines: the air ticket itself and the service fee - agency services). The act highlights VAT (both on air tickets (10% rate) and on services (18% rate)). There is no invoice. There is also an e-ticket and boarding pass. Attached is the KKM receipt. The certificate of services rendered is issued in the name of the employee and on the part of the customer the certificate is signed by the employee. 1. Does a company have the right to deduct VAT on service fees - agency services? Or do you still need an invoice in the name of the company? Regarding the air ticket, we understand that we will deduct VAT on the basis of the BSO - electronic ticket. But the ticket does not indicate agency services 2. Does the company have the right to accept as expenses the costs of paying an employee a service fee - agency services on the basis of an act issued in the name of the employee and a KKM check? The act indicates both the air ticket itself and the service fee as a separate line.

1. VAT on service fees can be immediately deducted only on the basis of an invoice issued by the agency.

clause 1 art. 172 of the Tax Code of the Russian Federation, strict reporting forms (clause 18, section II, appendix 4 to, , Ministry of Taxes of Russia, .

Service fees paid to the intermediary when purchasing tickets and not included in the transportation tariff cannot be recognized as business travel expenses, therefore it is safer not to deduct the service fee without a VAT invoice.

2. You can.

Service fees paid to the agency when purchasing tickets and not included in the transportation tariff can be recognized in tax accounting as part of other expenses associated with production and (or) sales (subclause 3, clause 1, article 264 of the Tax Code of the Russian Federation). As the amount of commission fees for work performed by third-party organizations (services provided) under agency contracts, commissions, agency and other contracts. But only provided that the costs are justified and documented(Clause 1 of Article 252 of the Tax Code of the Russian Federation in letter of the Federal Tax Service of Russia for Moscow dated July 1, 2010 No. 16-15/069225@.

Rationale

How to take into account the costs of traveling on a business trip by public transport when taxing. The organization applies a general taxation system

Income tax

Documented expenses associated with the employee’s travel to the place of business trip and back should be included in other expenses that reduce taxable profit (subclause 12, clause 1, article 264 of the Tax Code of the Russian Federation). Documentary evidence can be travel tickets, strict reporting forms, cash receipts, etc. At the same time, the type of public transport (plane, train, etc.) and the level of service in it (business class, luxury cars, etc.) not important.

VAT

If travel expenses are taken into account when calculating income tax, input VAT on them can be deducted ().

When paying for travel expenses in cash, the basis for deduction is strict reporting forms (travel tickets, receipts for the use of bedding on the train). The amount of tax in them must be highlighted in a separate line.

If tickets are issued in a foreign language, then for the purposes of applying a VAT deduction, the details necessary for the deduction (for example, the name of the seller and buyer, the name and cost of services provided, the tax rate and the amount of VAT) must be translated into Russian. Translation of other information not related to the deduction of input tax (for example, rules for the carriage of baggage, conditions for applying tariffs) is not required. Such clarifications are contained in letters of the Ministry of Finance of Russia dated October 1, 2013 No. 03-07-15/40623, dated April 10, 2013 No. 03-07/11/11867 and the Federal Tax Service of Russia dated October 17, 2013 No. ED-4- 3/18593. The legislation does not establish specific rules on how a translation should be formalized. It is advisable to translate the required lines of the ticket on a separate piece of paper and attach it to the ticket. A document can be translated into Russian by either a professional translator or an employee of an organization who speaks a foreign language (letters of the Ministry of Finance of Russia dated March 22, 2010 No. 03-03-06/1/168, dated November 3, 2009 No. 03-03- 06/1/725, dated September 14, 2009 No. 03-03-05/170). There is no need to notarize the translation.

To accept VAT for deduction, travel documents with the allocated tax amount must be registered in the purchase book (clause 18 of section II of Appendix 4 to the Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137, letters of the Ministry of Finance of Russia dated December 3, 2013 No. 03-07 -11/52565, dated September 21, 2012 No. 03-07-11/393).

VAT can be deducted only in the tax period in which travel documents are included by the employee in the advance report for a business trip (letter of the Ministry of Finance of Russia dated May 20, 2008 No. 03-07-11/197).

VAT deduction from the cost of electronic air and railway tickets depends on the correct execution of the BSO

The deduction from the cost of a train ticket is reflected on the basis of the control coupon, and not the invoice, even if the tickets are sold by an intermediary

The organization declares VAT deduction from the cost of a railway ticket on the basis of the control coupon of the electronic travel document. Companies have difficulty recording such tickets in the purchase book due to the fact that they are often purchased through specialized transport agencies. Intermediaries do not issue invoices.

The deduction from the ticket price is declared when the transportation occurs, that is, the employee used the ticket

In the purchase book, the control coupon of the electronic railway ticket is registered as follows:

Everything is simple if the company paid for the ticket in advance by bank transfer and in addition received an invoice. In practice, employees often buy tickets themselves, at the box office in cash. Accordingly, the carrier may not highlight VAT on the ticket or receipt itself. But it is impossible to register strict reporting forms in the purchase book in which the tax amount is not highlighted as a separate line. This is stated in the Rules for maintaining logs of received and issued invoices, approved by Decree of the Government of the Russian Federation of December 2, 2000 No. 914. Officials also agree with this position (letter of the Russian Ministry of Finance dated December 23, 2009 No. 03-07-11/323).

Carefully!

If VAT is not highlighted as a separate line on the ticket, then it is dangerous to deduct the tax on it.

If you purchased your ticket through an agency, it is possible that they will issue you an invoice and allocate VAT on both their services and the cost of the ticket. The cost of such an agency's services can be expensed the moment you receive your tickets. Since the services of the intermediary are fully provided.

At the same time, you can deduct VAT on these services. But this does not apply to VAT on the ticket price. If the tax is not highlighted as a separate line on the ticket, it again cannot be taken as a deduction. For the reason that the agent cannot issue invoices on behalf of the carrier. And therefore, allocate VAT for it in the documents. This was clarified by the Russian Ministry of Finance in its letter dated October 12, 2010 No. 03-07-09/45.

Olga Tsibizova, Deputy Director of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

What documents other than invoices and UPD can be the basis for deducting input VAT?

Airline and railway tickets and other strict reporting forms, in which the tax amount is highlighted as a separate line, can also be the basis for deductions. When they confirm travel expenses for travel or rental housing. Such an indication is in Article 171 and paragraph 1 of Article 172 of the Tax Code of the Russian Federation.

The use of cash receipts to confirm the right to deduct VAT on other expenses is controversial. For more information, see:

• How to reflect in accounting and taxation the purchase of goods (work, services) through an accountable entity. The organization applies a general taxation system;
• How to register and reflect in accounting and taxation the purchase of fuel and lubricants for cash.

Sergei Razgulin, actual state councilor of the Russian Federation, 3rd class

Is it possible to deduct VAT on goods (work, services) purchased through an accountable entity if there is no invoice?

No you can not.

As a general rule, it is possible to obtain a VAT deduction for goods (work, services) purchased through an accountable entity only on the basis of an invoice (clause 1 of Article 172 of the Tax Code of the Russian Federation). The only exception to this rule is travel expenses in the form of travel and rental housing. When an employee pays such expenses, the basis for deducting input VAT may not be invoices, but strict reporting forms (clause 18 of section II of Appendix 4 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). Tax legislation does not provide for other specific features for deducting VAT on goods (work, services) purchased by accountable persons. Therefore, in other cases, it is impossible to deduct VAT paid by the employee in the absence of an invoice. Similar explanations are contained in letters of the Ministry of Finance of Russia dated August 3, 2010 No. 03-07-11/335, dated March 9, 2010 No. 03-07-11/51, Ministry of Taxes of Russia dated May 13, 2004 No. 03-1- 08/1191/15, dated October 10, 2003 No. 03-1-08/2963/11-AL268.

In the field of retail trade and services provided directly to the population, the obligation to issue invoices is considered fulfilled when other documents are issued to the buyer, including cash receipts (Clause 1, Article 172, Tax Code of the Russian Federation). However, according to the regulatory authorities, this rule does not apply to the purchase of goods (work, services) by accountable persons for the purpose of their further use in the organization’s business activities and deduction of “input” VAT. Consequently, when purchasing goods (work, services) through an accountable person, the organization does not have the right to consider a cash receipt an analogue of an invoice and accept VAT for deduction on its basis (, letters).

The seller who issues a cash receipt to the buyer fully complies with the requirements of Article 168 of the Tax Code of the Russian Federation. And if this receipt indicates the amount of VAT, the buyer has the right to a deduction. After all, an invoice is not the only document for providing VAT deductions. The correctness of this approach is confirmed by the judges (see, for example, paragraph 5 of the ruling of the Constitutional Court of the Russian Federation dated October 2, 2003 No. 384-O, dated April 22, 2009 No. A56-29646/2007, dated November 14, 2007 No. A56 -33572/2006, Moscow District dated August 20, 2007 No. KA-A40/7956-07). Moreover, some courts recognize the legality of VAT deductions even for those cash receipts in which the tax amount is not highlighted as a separate line (see, for example, resolutions of the Federal Antimonopoly Service of the West Siberian District dated September 17, 2007 No. Ф04-6361/2007(38155 -A46-14), Ural District dated August 2, 2007 No. Ф09-6013/07-С2).

Accounting for service fees not included in the tariff

The factory orders train tickets for business travelers through intermediaries. For these services, she pays them commission (service) fees, which are not included in the transportation tariff. Can they be included in business trip expenses in tax accounting?

Answered by E.V. LIMANSKAYA,
expert of the magazine "Accounting in Production"

No, commission (service) fees paid to an intermediary when purchasing tickets and not included in the transportation tariff cannot be recognized for income tax purposes as business travel expenses. Since they are not specified in subparagraph 12 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. However, this does not mean that the amounts cannot be recognized at all.

The costs in question can be recognized in tax accounting as part of other expenses associated with production and (or) sales (subclause 3, clause 1, article 264 of the Tax Code of the Russian Federation). As the amount of commission fees for work performed by third-party organizations (services provided) under agency contracts, commissions, agency and other contracts. But only on condition that the costs are justified and documented (clause 1 of Article 252 of the Tax Code of the Russian Federation). For example, an intermediary agreement and documents on payment for such services. A similar opinion was expressed in