We have already told you how to properly arrange a business trip for an employee in Russia. Business trips abroad require similar documents, but have financial specifics.
Additional expenses
The amount of expenses on foreign business trips is more impressive than on trips around Russia. In addition to travel expenses and rental housing, the company additionally reimburses the employee for expenses (clause 23 of the Government of the Russian Federation of October 13, 2008 No. 749):
- registration of a foreign passport, visa
- payment of mandatory consular fees
- fees for the right of entry/transit of a car, if an employee goes on a business trip in a personal car
- compulsory medical insurance
- other mandatory payments, such as hotel fees
To cover these costs, an advance can be given to the employee. Then these amounts must be included in the employee’s advance report based on the results of the business trip – for accounting purposes.
Calculation of daily allowances
To calculate daily allowances, the dates of border crossings are important (to understand how much they should be charged). When leaving Russia, the day of crossing the Russian border is considered to be abroad. On the contrary, upon return, the day of crossing the border of the Russian Federation is paid in rubles as a business trip in Russia (clauses 17 and 18 of the Government of the Russian Federation of October 13, 2008 No. 749).
For help confirming the duration of a business trip:
- marks about border crossing in the employee’s passport when traveling to countries with a visa regime
- travel documents ( tickets) when traveling to CIS countries with a visa-free regime: Azerbaijan, Uzbekistan, etc.
- business trip order, printouts of electronic tickets, boarding passes, hotel bills, marks on the migration card when traveling to other visa-free countries or on a business trip to several countries at once.
Example
LLC “Company” sends a manager on a business trip to Germany and Spain. Duration of the trip – 5 days.
The regulations on business trips of LLC “Company” set daily allowance limits for business trips to foreign countries and the Russian Federation:
- Germany – 60 euros
- Spain – 70 euros
- Russia – 600 rubles.
August 1, an employee flew from Moscow to Germany at 20.00. Arrival time is 23.15 Moscow time (22.15 local time). The employee crossed the border on August 1. The daily allowance for August 1 must be paid in the amount of 60 euros.
On August 3 at 17.00 the manager flew from Germany and arrived in Spain in the evening of the same day. Daily allowance for August 3 will be paid according to “Spanish” standards – 70 euros.
August 5 the employee took off from Spain and landed in Moscow. The daily allowance for this day will be considered as for business trips in Russia – 600 rubles.
Total:
- August 1 and 2 – daily allowance according to the German norm of 60 euros. Total 120 euros for two days.
- August 3 and 4 – daily allowance according to the standards adopted for Spain – 70 euros. Only 140 euros for two days.
- 5 August – daily allowance in Russia 600 rubles.
At the discretion of the company, money can be issued in rubles or foreign currency (clause 9, clause 1, article 9 of the Federal Law of December 10, 2003 No. 173-FZ).
Reporting documents
For accounting and tax accounting, supporting documents (hire agreements, transfer payments, hotel checks, currency exchange receipts, etc.) in a foreign language should be translated line by line into Russian.
