For most airline and railway companies, selling tickets online has become commonplace. However, when it comes to documenting business travel expenses, not everything goes smoothly.
Often the accounting department insists on paper documentation. This is where a discrepancy arises. Many services offering profitable tickets have long been using electronic document management (EDF).
Electronic documents have the same legal force
According to federal law the primary accounting document can be compiled in electronic form. The electronic document must be signed with an electronic signature (ES).
Electronic documents signed using a simple electronic signature or an enhanced unqualified electronic signature have the same legal force as a paper version signed with a pen.
To confirm expenses for an air ticket, for example, you need to provide:
- Itinerary receipt. It indicates the passenger’s name, flight number, ticket price, departure date and time, as well as the route itself.
- Boarding pass . On its spine it will be indicated that the control zone has been passed and the passenger has gone to the boarding area. The boarding pass confirms that the employee has actually completed the flight on the designated route.
You can print your boarding pass yourself, get it at check-in points, or use an electronic boarding pass.
It should contain the following data:
- Owner’s full name;
- Departure date and time;
- Flight boarding deadline;
- Flight number;
- Gate number;
- Seat number.
The financial department reports in letters that there is no specific list of documents that would confirm the fact and cost of the trip or flight.
The recent letter from the Ministry of Finance also states that the taxpayer can present any documents to directly or indirectly confirm business trip expenses.
What to do if you lose your boarding pass
The electronic version of the boarding pass, as well as the paper version, may be lost. For example, a smartphone may be stolen or the owner may lose it. In this case, to confirm travel expenses, you will have to contact the airline and request a copy of your boarding pass. The procedure is described on the websites of air carriers.
There is another option. Request an electronic certificate with digital signature. As mentioned above, such a certificate will be equivalent to a paper version with a signature. And it can also act as indirect evidence of expenses in the event of a lost boarding pass.
If there is no help
Let us remind you once again: the letter from the Ministry of Finance says that any documents will do. This means documents from EDF too. In OneTwoTrip, for example, all supporting documents are displayed in your EDF system. Working through EDF allows you to significantly simplify document flow and avoid unnecessary expenses.
