Expense report - a primary document that is compiled for an employee's report on spending money on the purchase of goods, services, works. Let's fill out the expense report together: we will consider the entire chain of operations, the result of which will be the correct preparation of the expense report. You can download the advance report form at the end of this article.
The organization must develop and approve local regulations governing the procedure for cash turnover Money, including their issuance to accountable persons. Such documents are:
Thus, imprest amounts are issued only in a certain order based on the order of the director of the company and / or the application of the employee.
The general procedure for issuing funds under the report is established by clause 6.3 of Procedure No. 3210-U. Therefore, an entity can disburse accountable cash in the following ways:
You can issue cash to employees with whom you have concluded labor contract or a civil law contract (see Letter of the Central Bank of the Russian Federation of October 2, 2014 No. 29-Р-Р-6/7859).
Immediately before the issuance of funds to an employee of the accounting department of the enterprise, it is necessary to check the presence of the employee's debts for early advances issued. If there is no such information (the employee did not report on previously issued funds), he does not have the right to receive other accountable amounts (paragraph 3, clause 6.3 of Procedure No. 3210-U).
The form of the advance report for 2020 has remained unchanged. Do not forget that the advance report in without fail supporting documents must be attached.
The law does not require mandatory application unified forms of primary accounting documents. At the same time, each fact of economic life is subject to registration by the primary accounting document, which is determined by paragraph 1 of Art. 9 of Law No. 402-FZ. Organizations have the right to choose:
You can download the advance report form in form No. AO-1 in Excel spreadsheet format for free at the end of the article, and an example of filling is shown in the figure below.
All applicable source documents must be approved in accounting policy(law No. 402-FZ, clause 4 PBU 1/2008 "Accounting policy of the organization").
After receiving the funds, the accountable person is obliged, within a period not exceeding three business days after the expiration date for which the funds were issued for the report, or from the date of entry to work, to transfer the advance report with the attached supporting documents (clause 6.3 of Instruction No. 3210- C) accounting. If the advance report is not drawn up in a timely manner, then this is a violation of cash discipline (Article 15.1 of the Code of Administrative Offenses of the Russian Federation).
Consider how to fill out an advance report (see below for a sample of filling out 2020). For example, the unified form AO-1 “Advance report” is suitable.
The accountable person enters data in the following fields.
Filling in the front side of Form No. AO-1:
Filling in the reverse side of Form No. AO-1:
An employee of the financial or accounting service checks the fields filled in by the accountable person and additionally fills in the following fields:
After checking the correctness of filling out the document, accuracy, as well as the intended use of the funds issued, the form is sent for approval to the head of the organization.
After the advance report is approved, its reverse side indicates the amounts in the column “Amount of expense accepted for accounting” indicating the accounts accounting, to which the costs of the accountable person will be attributed. Advance report, postings on it must correspond to the entries made in the accounting registers. Further, the final settlements with the accountable person are carried out.
The tear-off part of the advance report is returned to the employee. This stub is proof of accountability reporting.
Supporting documents can be divided into two groups:
All supporting documents must contain the required details: name of the counterparty, date, content of the fact of economic life, quantity, cost, as well as full name, position and signature of the person who prepared the report.
Consider the features of filling out various types of supporting documents.
A cash receipt or a strict reporting form (hereinafter - BSO) confirms the actual payment (that is, the fact that the accountable person spent the money received). The forms must contain the mandatory details provided for in Art. 4.7 54-FZ.
Taking into account the specifics of their activities or the peculiarities of their location, counterparties make settlements without the use of cash registers (clauses 2, 3, 5-7, article 2 of Law No. 54-FZ).
The mandatory requisites of the BSO are:
BSO should contain information about the printing house (name, address, TIN); in a special line, the series and number of the form must be printed in a typographical way.
The sales receipt does not have a unified form. Accordingly, each organization has the right to develop forms independently. This also applies to invoices. It is necessary to check in the form only the presence required details.
It should be noted that these documents are shipping documents and do not contain confirmation of payment, respectively, do not reduce the amount of accountable amounts, except in cases where the purchase of goods and materials is carried out from UTII payers who do not use cash registers. In this case, the cost confirmation will be a sales receipt (see Letter of the Ministry of Finance of Russia dated January 19, 2010 No. 03-03-06 / 4/2, dated November 11, 2009 No. 03-01-15/10-492, dated 09/01/2009 No. 03-01-15/9-436).
The invoice is tax document, providing in this case the opportunity to accept VAT deductible from the budget. Please note that invoices individuals who purchase goods (works, services) for cash, are issued only if there is a power of attorney to receive this form (clause 7 of article 168 of the Tax Code).
A universal transfer document is both a tax and shipping document. According to UPD, you can simultaneously accept goods and materials and take into account VAT deductible from the budget.
The invoice and UPD are not documents confirming the payment of material assets, respectively, do not reduce the amount of accountable amounts.
In 2020, new invoice forms and UPDs have been introduced!
The order requires separate consideration. documentation travel and hospitality expenses. Below we note key points for these cost groups.
After the amendments adopted by Government Decree No. 749 “On the Peculiarities of Sending Employees on Business Trips” (hereinafter - Decree No. 749) come into force, forms for a business trip certificate, job assignment and report on work performed on a business trip are not mandatory. Organizations have the right in the local normative act provide for the need to fill out these forms.
If the organization decides not to use travel certificates, then to confirm the daily allowance, it is necessary to attach an accounting certificate of any form to the advance report on the business trip. The certificate form should be approved as part of the accounting policy.
The legislation does not limit the amount of payments in the form of daily allowances to employees of the organization. The amount of per diem payment should be approved by order or indicated in the regulation on travel expenses. Daily allowances are exempted from paying insurance premiums in the amount not exceeding 700 rubles for each day of being on a business trip in the territory of the Russian Federation, and not more than 2500 rubles for each day of being in business trip abroad(Clause 2, Article 422 of the Tax Code). In the same amount, per diems are not included in the employee's income when calculating personal income tax (clause 3, article 217 of the Tax Code of the Russian Federation).
It should not be forgotten that when traveling on business trips to an area where the employee has the opportunity to return home daily, or sending an employee on a one-day trip, per diems are not paid (clause 11 of Resolution No. 749).
The advance report for the business trip 2020 must be filled out taking into account the opinion of the Ministry of Finance, set out in letter No. 03-03-06/1/35214 dated 06/06/2017. This letter clarifies that if the ticket is purchased electronically, the e-ticket receipt and the boarding pass are documented evidence for income tax purposes.
At the same time, the boarding pass must confirm the fact of the air transportation service to the accountable person. As a rule, this requisite is an inspection stamp.
In the absence of an inspection stamp on the printed electronic boarding pass, the taxpayer must confirm the fact that the air transportation service was provided to the accountable person in another way.
Very common ticket superior comfort includes the cost of services (food set, basic necessities and hygiene items, including bedding, printed matter etc.).
The Ministry of Finance, in letter No. 03-03-РЗ/37488 dated 06/16/2017, explained how the cost of additional services is taken into account.
Not subject to VAT additional services when traveling in luxury carriages (clause 3, article 217 of the Tax Code).
For the purposes of taxation of profits of organizations, the cost of additional services is taken into account in full as part of other expenses (clause 12, clause 1, article 264 of the Tax Code).
But for VAT, the opinion is the opposite: if the amount of additional fees and services is formed taking into account the cost of catering services, the amount of VAT is not deductible (clause 7 of article 171 of the Tax Code of the Russian Federation).
None of the current regulations contains instructions on the amount and procedure for registration of hospitality expenses. Based on this, the organization must independently develop and approve in the accounting policy or a special regulatory act a list of supporting documents that confirm the validity and business purposes hospitality expenses incurred by accountable persons.
To correctly reflect the costs of receiving and servicing Russian and foreign delegations, we recommend that you draw up the following documents (see Letters of the Ministry of Finance No. ):
Documents confirming the purchase of products, souvenirs and other inventory items must be attached to the reports.
Hospitality expenses include expenses in the amount not exceeding 4% of the taxpayer's labor costs for the reporting (tax) period. The following expenses are not recognized as hospitality expenses:
The date of recognition of entertainment expenses, issued through an accountable person, is the date of approval by the head of the organization of the advance report.
For purposes tax accounting documents must be stored for 4 years (clause 8 clause 1 article 23 of the Tax Code of the Russian Federation). It should be noted that if a loss is received, then documents confirming the expenses must be stored for 10 years (clause 4
Business trips of employees are a common thing for both large and small companies. They increase the efficiency of the enterprise and solve the tasks assigned to it. Every returnee needs to make business trip advance report. He will confirm the expenses incurred and the very fact of being on a business trip. Let us consider in detail the rules for filling out this important document, the composition of costs, their justification and reflection in accounting in 2020.
First, let's look at the general mechanism of how to fill out a sample advance report on a business trip.
However, these details are usually already indicated if the company uses accounting software.
That is, in order for the accounting department to accept the document, you just need to save all the receipts and make the correct arithmetic calculation. Therefore, in how to make an advance report on a business trip according to the sample, there is nothing complicated.
On our website, the form of the report in question.
Before the trip, the employee knows approximately how much he will need for the trip. Or the advance payment will be calculated by the accounting department, in accordance with the norms approved by the enterprise and the previous rates for a similar business trip.
In many organizations, the accounting department independently orders tickets on behalf of the enterprise. Accounting such expenses will be different from the situation when the employee buys tickets himself.
Regardless of who will conduct the calculation of future and past costs, the composition included in travel expense report will be unchanged. These include:
In fact, strict reporting forms are practically the most important business trip documents: a ticket for a train, bus, plane, etc.
An employee (or accounting department for him) can issue a ticket via the Internet. Then for him will be formed electronic boarding pass. Advance report subsequently, it is necessary to accompany this ticket.
It is used to account for funds issued to accountable persons for administrative and business expenses.
It is drawn up in one copy by the accountable person and the accounting officer.
The advance report can be drawn up on paper and computer media.
On the reverse side of the form, the accountable person writes down a list of documents confirming the expenses incurred (travel certificate, receipts, transport documents, KKM checks, sales receipts and other supporting documents), and the amount of expenses for them (columns 1 - 6). The documents attached to the advance report are numbered by the accountable person in the order in which they are recorded in the report.
The accounting department checks the targeted spending of funds, the availability of supporting documents confirming the expenses incurred, the correctness of their registration and calculation of the amounts, and the reverse side of the form indicates the amounts of expenses accepted for accounting (columns 7 - 8) and the accounts (subaccounts) that are debited for these amounts (column 9).
Details related to foreign currency(line 1a of the front side of the form and columns 6 and 8 of the reverse side of the form) are filled in only if funds in foreign currency are issued to the accountable person in accordance with the established procedure, in accordance with the current legislation of the Russian Federation.
The verified advance report is approved by the head or an authorized person and is accepted for accounting. The balance of the unused advance shall be handed over by the accountable person to the cash desk of the organization for income cash order according to established order. The overspending on the advance report is issued to the accountable person on the account cash warrant.
Based on the data of the approved advance report, the accounting department writes off the accountable amounts of money in the prescribed manner.
·····Decree of the State Statistics Committee of the Russian Federation of August 1, 2001 N 55 "On approval of a unified form of primary accounting documentation N AO-1 "Advance report""
Accountants must accept documents from employees for reporting on the new list. old order cannot be used. The editors of the magazine "Simplification" prepared answers to all questions.
The widespread transition to online cash registers - with some preferential exceptions - entails the need for restructuring in other areas.
So, accountants should directly take into account cash changes. It is necessary to keep in mind other amendments that directly affected the preparation of the advance report. Otherwise, there is a risk that the company will not be able to account for accountable expenses. About everything - in order.
Conduct an educational program for company employees on the following points.
In 2020, most checks must be electronic. And their details are changing. It must be remembered that the company will be able to write off expenses without problems only if the papers have all the necessary details.
In particular, after June in the field "form of payment" instead of "electronic" should be "non-cash".
The requirements for issuing a check are tightened if the accountant acquires valuables by proxy on behalf of a company or businessman. That is, the employee does not buy goods as an individual. Then the seller must stamp on the check the name and TIN of the buyer, the country of origin of the goods, the number customs declaration and the amount of the excise. See article 1 of the Law of July 3, 2018 No. 192-FZ.
in 2020 by electronic software general rule there should be strict reporting forms. Printing BSOs have been banned for anyone who does not have any permanent or temporary benefits for the new online cash registers. A new generation of BSOs should be made using special online cash registers, similar to those that print online checks. That is, data on the sale of services will also be promptly received by the Federal Tax Service.
In particular, companies and individual entrepreneurs with employees on DOS, STS, UTII that provide services to the public are no longer entitled to issue ordinary BSOs. So if the accountant paid for washing, repairs and other such services, he should receive a cash receipt. Receipts instead of CCP checks can only be issued by patent holders for certain services. And also - individual entrepreneurs without employees who fell under the benefit until July 1, 2021. Or such persons may not issue anything at all, since the obligation to issue something does not follow from the law.
If the seller nevertheless gives the ancient "strict" form, let the accountant find out why, on what basis. The best thing is to ask the merchant for a letter on his behalf with reference to the relevant norm of the law. The one according to which the seller has the right not to operate the online cash register. Or issue a copy of the document - grounds for not issuing a check.
Instead of a paper receipt after June, merchants can provide printouts from mobile apps or even download codes. For example, as is the case with new category businessmen are self-employed.
Even in its letter dated April 21, 2017 No. 03-01-15 / 24307, the Ministry of Finance explained that a check printed via a link from an e-mail or SMS also confirms expenses. Therefore, you do not need to be afraid of modern options. What the seller gives in support of expenses, then you need to take it from him, print it out and carry it to the accounting department.
It will not be superfluous to remind the staff that the Ministry of Transport has allowed the use of virtual boarding passes for air travel. For example, an online ticket can be issued in in electronic format, having received on a personal e-mail (Order of the Ministry of Transport dated 14.01.2019 No. 7).
The preferential order has got accustomed and continues to work. But it is still dangerous for business travelers to use this relief. An electronic travel ticket must be printed out in the old fashioned way and during the inspection, ask the airport staff to affix the appropriate stamp on it. After - apply to the advance report. Experts from the Ministry of Finance insist on this.
At airports, it remains possible to independently print out a ticket, get it on paper, including just for a report at work on a business trip.
The employee draws up an application for a report, and the director approves the paper with his signature. An alternative is an order (instruction) of the director for the issuance of funds.
The company gives the accountant an advance in cash, on a corporate or salary card.
However, any non-cash payment online cashier must be applied from July 1, 2019. Read about it in the article of the magazine "Simplification"Attention: when issuing money for a report, as well as when returning unspent amounts by an employee or when compensating him for expenses, it is not required to use an online cash desk.
During the performance of an accountable assignment / business trip, the employee requests supporting papers for all expenses. It's not scary if they are electronic. As we said above, now almost the entire "cash" document flow is online.
Two amendments to the CCP came into force at once, which will affect the work with accountants.
1. The seller must enter the name and TIN of the buyer, the country of origin of the goods, the number of the customs declaration and the amount of excise. These details are required if the goods are purchased by a company or individual entrepreneur (Article 1 federal law dated July 3, 2018 No. 192-FZ). The amendment will affect cases where the accountant buys goods by proxy on behalf of a company or businessman (letter of the Ministry of Finance dated 10/19/2018 No. 03-01-15 / 75371).
2. Organizations and individual entrepreneurs on common system, USN and UTII, which provide services to the public, are no longer entitled to issue ordinary BSOs instead of checks (clause 8, article 7 of Law No. 290-FZ). So if the accountant paid for washing, repairs and other services, he should receive a cash receipt. Receipts instead of checks will be able to issue only IP on a patent and only for some services.
At the end of the period for reporting operations, the accountant will have to print the entire non-paper primary for accounting.
This includes not only ordinary online checks (Internet) stores. But even such a curiosity as a check from a self-employed mobile application"My tax".
This check must be with a QR code and an indication of the special regime “Tax on professional income”. Self-employed may be confronted en masse by accountants when traveling by taxi. For example, in Moscow. An electronic document - a certificate with the route is also printed.
The employee reports on the funds received and spent. An example of filling out an advance report for standard form we brought.
The term of the report is three working days from the moment indicated in the application or order. Or a three-day period from the date of return from a business trip.
If the accountant attaches a check without product names to AO-1, ask for an additional sales receipt. This is possible if the seller is an individual entrepreneur on the simplified tax system or a patent.
The fact is that this category of persons was given the right to generate receipts with a total total until February 1, 2021. Without highlighting specific commodity items (clause 17, article 7 of the Law of July 3, 2016 No. 290-FZ). That is, without encryption. But for the purposes of tax accounting, it should be clear from the documents what exactly the company acquired and paid for.
In ordinary online checks, the name, price, quantity of goods (works, services) are indispensable details.
When savings are accountable, the employee returns the balance to the company.
With proven overspending, on the contrary, the organization compensates the employee for the overspending. If there were uncoordinated expenses, the employer has the right not to reimburse them. See our example of an application for reimbursement of the amounts spent.
The expenditure of money given to an employee in advance is confirmed by the primary accounting document - an advance report. The completed sample advance report is a unified form No. AO-1, in one part of which the employee enters information, in the second - the accountant.
Attached to the expense report are checks and receipts confirming expenses. From 07/01/2019, amendments regarding the mandatory details of checks came into force if goods (services) are purchased by entity or individual entrepreneur or employee on behalf of the company. So that the tax authorities do not have claims to checks, they must contain:
Remember also that BSOs are practically not issued on paper now, all sellers, with the exception of individual entrepreneurs on the simplified tax system and PSN, were obliged to issue full checks to buyers.
Another important point: in order to issue a refund of the accountable amounts according to the advance report, the employee has the right to bring a printed check received by e-mail or SMS, including with a QR code. Electronic and paper cash receipts are equivalent, so there will be no problems during checks. The exception is still electronic tickets. In order to take them into expenses for the purpose of taxing profits, boarding passes are printed out and presented for inspection. Otherwise, you will not be able to prove the cost of transport services. Or you will have to make a request to the carrier company so that it confirms the provision of the service to a particular passenger.
The law establishes specific deadlines for the submission of an advance report by an accountable person, in which the employee is obliged to report on the funds spent. This is three working days after the expiration date for which the funds were issued, or from the date of entry to work (clause 6.3 of Directive No. 3210-U).
If the employee has not fully spent the money, an advance report is drawn up for the used part, and the remaining amount is indicated in it. The refund of the accountable amounts under the advance report also applies to it, and this should be done simultaneously with the submission of the report.
It is not uncommon for an employee to spend his own money, then bring documents and ask for reimbursement of the accountable amounts according to the advance report. In this case, he applies to the accounting department with an application for reimbursement of expenses incurred, and the accountant also makes such calculations using an advance report.
If the employee has not spent anything, he returns to the cashier the entire accountable amount received, but does not draw up an advance report. In this case, the deadline for submitting an advance report by an accountable person is not taken into account, but the money should be returned no later than three days after the expiration of the period for which they were issued.
Since a unified form has been developed, the rules also apply to how an advance report on the accountable amounts spent in the current year is drawn up.
First, it is filled in by the employee who received the money and reports on it, then the accountant. When the document is completely ready, it is given to the head for control.
Let's see specific example filling out an advance report on household expenses and at the same time we will tell you about all the nuances.
Front side.
On the front side of form No. AO-1, the employee must:
1. Indicate the name of the company and the OKPO code.
2. Put down the date of the document and assign a number.
3. In the column "Report in the amount" we enter the amount that the employee spent on the needs of the enterprise. For example, he was given 12,000 rubles, and he spent 10,000. Therefore, in this column, he indicates 10,000.
4. Specify the name and code of the structural unit.
5. After that, we indicate the full name. accountable person, his personnel number and profession (position).
6. Enter the purpose of the advance.
7. On the left side of the table located on the front side of the form, indicate the amount received from the cash desk of the enterprise (or to a bank card). If necessary, indicate the amount of money issued in foreign currency.
8. Specify the total amount of funds received.
9. We enter the amount spent on the economic needs of the enterprise.
10. Specify the size of the balance.
Reverse side.
There is information that must be included on the back of the employee's expense report document. The accountable person in columns 1-6 lists all documents (commodity, cash receipts, etc.) confirming the expenses incurred, indicating the amounts spent. Documents are numbered in the order in which they are listed in the advance report.
The presented completed sample of the advance report clearly demonstrates what information the employee should enter in the appropriate columns:
After listing the details for all attached documents, fill in the line "Total", where they indicate the total amount of expenses.
After the employee has filled in the required fields, he puts his signature with a transcript on the form. Then the document is transferred to the accounting department, where the accountant checks the correctness of filling.
Front side.
The accountant, after receiving the form, must make sure that it is filled out correctly. If there are no errors, the accountant makes an entry about this in the “Report verified” column and puts his signature.
The accountant indicates information about the deposited balance or overspending.
After that, proceed to further filling out the form.
The tear-off part of the form is filled out, signed and handed over to the employee.
Reverse side.
The accountant writes information in columns 7 and 8. The amounts of expenses taken into account are indicated here. Column 9 indicates the numbers of accounting accounts that are debited for the amount of expenses. The amounts indicated by the employee and the accountant must match.
After that, the accountant fills in the front side of the form.
Front side.
On the front side in the right table, the accountant checks the following information:
In the table on the left - an accounting entry - they enter information from the data in column 9, which is located on the reverse side.
The accountant sends the document to the chief accountant (if any), who also checks it. After checking the advance report, the chief accountant signs it and sends it to the head of the enterprise for approval.
The director approves the document and returns it to the accounting department.
This is how a sample of filling out an expense report in 2019 for household expenses looks like. A similar registration procedure is valid in any other situations - when you need to report on travel or hospitality expenses.
The issued advance report is stored in the accounting department of the company for 5 years. After this period, the document is destroyed.
