Types of travel documents. Russian Railways electronic ticket for advance report

The conclusion of the contract of carriage between the passenger and the carrier is certified by a travel document (ticket). Travel document - document prescribed form, where the name, number and series of the document, the name of the station and the departure road, the station and destination roads, the number of passengers, the cost, the ticket expiration date, the train number, the number and type of the car, the seat number, the time of arrival and departure of the train are indicated.

Tickets by type and method of registration, issuance are of several varieties:

Blank ticket- from colored patterned paper with watermarks consists of 3 parts (right - ticket, left - cashier's spine, the middle part is cut by the cashier depending on the travel distance along the corresponding border) is issued for each passenger, filled in manually. The train number and departure date are indicated in the composter.

Blank combined tickets are issued at stations with a small passenger flow, in the absence of an ASU-Express terminal.

The ticket must have a needle composter, where the date of departure and the year are indicated in Arabic numerals, and the month in Roman. When issuing blank combined tickets, it is allowed to use mastic stamps.

Cancellation of such tickets is carried out as follows: the ticket is folded in half and a small corner is torn out. At the same time, compost marks must not be violated.

Blank ticket of the Express system - issued automatically through a ticket printer on a form in the form of a slip, consists of 3 parts:

1 - travel document, made on the basis of paper "Russian Railways Pattern", has a watermark, a hologram containing the inscriptions "Russian Railways", "20", has a number corresponding to the number of the control coupon and the cashier's coupon, containing 1 or 2 letters and 13 digits;

This travel document is the only one that gives the right to travel. If a passenger came to boarding with only the first layer, then he is allowed to travel, but it is necessary to draw up an act of a general form.

2 - control coupon, intended for use by the conductor of the car, to control the availability of seats and further financial and statistical control. It does not give the right of way, it is kept by the conductor of the car, at the end of the trip it is handed over to the head of the train for further processing.

3 - cashier's coupon, designed to control the cashier's financial activities. The travel document and the control coupon are given to the passenger, the cashier's coupon remains with the cashier who issued the travel document. When a cashier's coupon is found, the conductor of the car must report this to the head of the train.

Cancellation of the main travel document and the control coupon is carried out by the conductor of the car using a manual composter, which ensures the destruction of the hologram on the first layer of the slip due to the formation of a hole with smooth edges in the hologram zone. In practice, the destruction of the hologram is carried out by tearing the hologram.

1 line:

Train number (3 digits, 2 letters - a special code)

day, month, train departure time (8 digits)

price: two groups of seven digits each - the ticket price and the cost of the reserved seat, which make up the ticket price

number of people traveling on one travel document

type of document

2nd line:

Route (10 characters), seven-digit station codes are shown in brackets

After the route designation, “companies” may be indicated if the fare of a company train is applied

3rd line:

After the word "seats" the seat number or several numbers for a group trip is indicated. If the numbers of places follow in a row, then the numbers of the first and last places are indicated through a dash, if the numbers do not follow in a row, then they are separated by commas. A feature of the compartment characteristic (male, female, mixed, whole) can also be printed. Then the machine puts a sign that closes the line (rectangle or some other sign). The line ends with an abbreviated name railway formation of a train or trailer of wagons.

Line 4 (contains service information):

Series and number of the travel document (should be the same as printed on the form in typographical way - black)

Security code (3 digits) - a random combination of numbers or letters is issued by a generator of random magnetic oscillations

Letter and number (from 1 to 4) identifying the terminal that issued the travel document

A seven-digit number that indicates the order number in the system

Six digits indicating the date of issuance of the travel document

Seven characters, which are the cash number

After the cash desk number, the order number by phone can be indicated, the codes of states and the ticket price for them are indicated through a slash

5th line:

The number of the passenger's document presented when issuing the travel document, the surname and initials of the passenger. In this case, if a passenger has been issued a non-monetary or preferential travel document, then this line will begin with the series and number of the document giving the right to a privilege or free travel.

6th line:

The full cost of the travel document, including ticket, reserved seat, insurance and commission fees. When traveling in luxury carriages, this line indicates the services (U0 - a set of bed linen, a hygiene kit, a set of printed materials is provided, U1 - in addition to the services of U0, food is provided from the restaurant car 1 time per trip, U2 - food is provided 2 times etc.).

7th line:

Date and time of arrival at the destination station

ASU-Express ticket issued through a transaction terminal.

These tickets are issued by passengers on their own through special terminals. In this case, the passenger independently enters all the data. The ticket consists of two parts - a travel document and a tear-off control coupon (not shown in the picture). After verification, the travel document is given to the passenger, and the control coupon is kept by the conductor. After the flight, LNP is surrendered along with all coupons.

If the passenger wants to leave before the destination station, then he must give the control coupon. In this case, as well as when using a blank combined ticket or a ticket from the CIS countries without control coupons, the wagon attendant must rewrite the ticket data on a special form. This is necessary in order to report to the head of the train for the sale of non-cash sets of linen.

Miscellaneous receipts

Receipts different fees are issued to passengers when carrying out various types of operations with tickets - the restoration of lost tickets or the reissuance of travel documents to an earlier or late date departure.

Receipts of various fees, issued at the box office, do not give the right of way. When making various kinds of surcharges by the head of the train on receipts of the RS-97 form, the passenger has the right to follow the route indicated on the receipt.

Receipt of various fees form RS-97

Travel documents of the CIS countries

When registering for travel in the CIS countries, passengers are issued travel documents on the forms used in these countries. At the same time, the text on the ticket must be in two languages - in Russian and national. The forms of forms used in the CIS countries practically do not differ from ours. The fare in these tickets is indicated in national currency. When issuing a travel document in Ukraine it should be remembered that paid at the checkout linens lettered "UP" The passenger's last name is not printed.

ASU-Express travel document issued in Ukraine

Blank combined ticket issued in Ukraine

Group travel document- a travel document issued for a group of passengers. Such tickets are issued for the senior group. When boarding, the leader of the group presents a ticket and a list of the group, certified at the box office. The conductor checks the presented documents with the information specified in the list. In case of discrepancies in the data, it is necessary to report the LNP and the landing officer. In the column "type of document" the letter "G" is indicated

Children's- a ticket purchased for children from 5 to 10 years old. The age of the child is determined at the start date of the trip. For children under 5 years old, non-cash ASU-Express boarding passes are purchased at the box office. In the absence of such a coupon, it is necessary to report to the LNP.

Free- are issued free of charge to employees of railway transport for travel on the railway network. At the same time, in addition to the transport requirement, it is necessary to issue an ASU-Express boarding pass at the box office. Without it, the transport requirement does not give the right of way.

Transport Requirements Forms

	official transport requirement for the purchase of a travel document for travel throughout the entire railway network in all trains and wagons intended for the carriage of passengers, in freight trains, on locomotives, with the right to free use bedding(in exchange for a ticket)
	annual transport requirement for the purchase of a travel document for travel in a compartment car of trains of all categories within the limits of the railways named in it
	annual official transport requirement, which gives the right to purchase a travel document for free travel in the specified type of carriage in long-distance and suburban trains within the served section of one railway, as well as for travel in locomotives
	a transport requirement for the purchase of a travel document for travel on suburban trains from the place of residence to the place of work (up to 200 km), employees of train crews, employees of track machines are allowed to travel in second-class carriages of passenger and fast trains (if there is a mark in the requirement - a stamp), in the same order, form 4 can be used by employees of construction organizations (up to 300 km), bridge and tunnel teams (up to 500 km).
4y	transport requirement for the purchase of a travel document for travel on suburban trains, issued to students general education schools, vocational schools, universities (children of employees of Russian Railways) for a travel distance of up to 200 km.
	a one-time transport requirement, gives the right to purchase a travel document for travel on long-distance trains, in a carriage of a specified category, along a specified route
6a	a one-time (travel) transport request, gives the right to purchase a travel document for travel on long-distance trains, in a carriage of a specified category, along a specified route, the request indicates the number of a travel or service document
6v	a one-time transport requirement, gives the right to purchase a travel document for travel in "SV" carriages of fast trains along the specified route
6g-1	a one-time transport requirement, gives the right to purchase a travel document for travel in compartment cars of all trains, along the specified route, is issued to a participant in the Great Patriotic War, the certificate number is indicated in the requirement
	order for the transportation of goods for personal and family needs in a baggage, freight car, container
	permission to transport tools and materials in the baggage car
9a	provisional requirement for personal needs, gives the right to purchase travel documents for 48 trips per year for the purchase of food and consumer goods in rigid cars, suburban and local trains, issued to employees of Russian Railways with dependents living on the line
9b	provisional requirement for personal needs, gives the right to purchase travel documents for 24 trips per year for the purchase of food and consumer goods in rigid cars, suburban and local trains, employees of Russian Railways who do not have dependents
	consulting requirement for the purchase of a travel document for travel in reserved seat cars of all trains for treatment at the request of a medical institution (valid for 3 days, in exceptional cases can be extended by the attending physician), upon departure, a mark of the medical institution certified by a signature and seal is required)
	transport requirement for the purchase of a travel document for travel on suburban trains (local - if there is no sufficient suburban communication on the section, with the permission of the head of the road) for personal needs for a distance of up to 150 km

A modern person can do everything through the Web: communicate, find information, earn and spend money. If you wish, you can not leave the house at all. In any case, the ability to make purchases via the Internet greatly simplifies life, saves time and effort.

For several years now, it has been easy to purchase train tickets online, but not everyone takes advantage of this opportunity. Many simply do not know how and where to make a purchase. Some are confused by the fact that, having paid money, they receive an inferior boarding pass, but only a printout. In this case, there is no need to worry, the system has been debugged for a long time, it works without failures and allows you to purchase travel cards for all directions.

What is it and how to use it?

After purchasing tickets, the future passenger becomes the owner of an electronic confirmation of fare payment. Unfortunately, this sheet is not enough to go on a journey, to get into the car one more step has to be taken.

The confirmation will turn into a boarding pass only after passing a special check-in or exchanging your form for a paper counterpart. The exchange is carried out at the station ticket offices; special terminals are also installed for the convenience of passengers.

Getting into the car, you need to have a passport or other document proving the identity of the passenger, as well as any of the received ticket options.

The simplest and convenient way is an electronic registration. This procedure is simple, after it the passenger receives a form that is identical to the tickets purchased through the box office. It should be printed or uploaded to the phone's memory. The main thing is that the explorer can read the barcode at the bottom of the page.

A passenger who bought an online ticket, but for some reason did not pass electronic registration, will have to pick up his paper counterpart of a standard sample at the station. To do this, you need to contact the cashier or find an electronic terminal. In this case, the conductor will require you to show your passport and a paper ticket.

For the convenience of buyers who purchase documents for the right to travel on the Internet, for which there is the possibility of electronic registration, they are marked with a special “ER” sign. The user interface on the site is convenient, on the order form you can always find comprehensive information and instructions for further actions.

How to purchase child tickets

The procedure for issuing a children's travel card is in many ways similar to registering an adult.

When buying, you should consider several features, among them:

preferential travel conditions - babies under 5 years old have the right to travel for free, and children aged 5 to 10 years old receive a travel ticket at a reduced rate;
escort - a child under the age of 10 cannot travel on his own, even if a separate ticket has been purchased for him, he will not be allowed into the carriage without an adult;
documents - for a child under 14 years old, a ticket must be purchased on the basis of the birth certificate data, and it will be necessary to present it to the conductor, and in the original.

It is worth adding that for traveling within the country, you can use a copy of the certificate certified by a notary.

Buying tickets abroad

The rules established by Russian Railways do not differ much from international ones, but, as always, there are a number of small subtleties. Others operate abroad:

travel regulations for minors;
norms established for the transportation of things;
conditions for transporting animals.

Important information

If a person bought an online ticket, took care of registration in advance, and then decided to get a regular travel card, then the ER will automatically lose its validity. The passenger will need to operate only with a paper travel document.

Information at checkout must be correct. Domestic flights still allow inaccuracies, but only in one letter and one number. A ticket abroad must be issued without a single mistake at all, otherwise the passenger will simply not be allowed into the car.

When making a purchase, the passenger provides personal data and registers the document in his own name, which means that he is not entitled to transfer it to third parties, and is obliged to use it personally.

An online ticket is an opportunity to travel comfortably. Being in a comfortable environment at the computer, it is easier to choose a train, date and the most convenient places.

The advantages of an electronic train ticket will be appreciated first of all not by the modern generation, who is used to making purchases in a couple of mouse clicks, but by those people who remember the kilometer-long, hardly moving queues at the ticket office at the railway station, especially in summer. It's good that those times are in the past. Let's figure out how to use an electronic ticket for the Russian Railways train.

What is an e-ticket?

Not immediately, but progress also touched Russian Railways. Now on the official website of the organization, as well as through the mobile application, you can issue and pay for electronic tickets. Commission is not taken, bank cards are accepted for payment, and in some cases even Yandex. Money".

Ticket prices on the official website are exactly the same as at the ticket office. Please note that this does not apply to intermediary sites, which may withhold a commission for their services.

What is an e-ticket? This is a service agreement that is concluded between the passenger and Russian Railways. It exists as a digital record in the carrier's database.

The undeniable advantages include the fact that such a ticket, unlike a paper one, cannot be lost. And also the fact that you can buy it without leaving your home, via the Internet.

There are probably no drawbacks to such a ticket.

How to buy?

First, you need to register on the Russian Railways website. In addition to the username and password, you will need to enter your full name and a valid email address in the form. Then log in to the site.

In the form on the left home page enter the points of departure and destination, the date for which you need a ticket.

From the list, you need to select the appropriate train, type of car (compartment, reserved seat). Next, you need to click on the type of car, for example, compartment.

A list with numbers will open. Click on the button with the car number. For example, number 13.

Now you can see the scheme of the car, the availability of seats, and also get acquainted with the additional characteristics:

is there a dry closet and air conditioning;
Is food provided?
is it permissible to transport pets in the carriage, etc.

A form will open, which must be very carefully filled in with personal data exactly according to the identity document. Please note that it is no longer possible to make corrections after paying for the ticket. If you made a mistake in the last name, first name, document number, then you will not be allowed on the train with such a ticket. Be extremely careful, check several times. When purchasing an electronic ticket, the entire responsibility for the information indicated in it lies with the person who was involved in the issuance.

Pay attention to the checkboxes “Issue under the FSS benefit”, “Indicate the number of the bonus, electronic or roadmap". If there are benefits, be sure to note it.

Let's move on to choosing a location. After booking, only 17 minutes are given to pay for the ticket. Otherwise, the reservation will be canceled and the procedure will have to be repeated. Reservations without payment are not possible.

How to use an electronic ticket for the Russian Railways train? After payment, you will need to print it or save it on your mobile device.

To print your ticket, go to Personal Area. To do this, scroll the page all the way up, in the upper right corner find your first and last name next to the word "Exit". Click on your first and last name. On the right you will see a table. You need to click on the line "Orders" in the "My tickets" section. Now you can print.

Please note that there are trains, for example, express trains, for which it will not be possible to issue an electronic ticket. On the site you can only see the availability and fare, and then you have to visit the ticket office at the railway station. But this is more the exception than the rule. Tickets for most trains can be purchased online.

When purchasing a ticket in a compartment, bed linen is automatically included in the price. If a reserved seat car is selected, then payment for linen can be made both through the website and directly to the conductor on the train.

The sale of e-tickets generally opens 45 days before the departure of the train.

To find out what an electronic ticket for a Russian Railways train looks like, take a look at the picture below.

How is boarding done?

How to use an electronic ticket for the Russian Railways train? With a printed sheet or mobile device and the document that was indicated on the ticket, you go to board the train and present it all to the conductor. You don't need to visit the checkout. The conductor has lists of passengers who have purchased an electronic ticket. He will check the data and let you on the train. That's all.

If for some reason you were unable to print the ticket or upload it to mobile device, then you need to go to the ticket office at the station or find a self-service terminal and get a boarding pass there.

If an electronic ticket is purchased for an international train, the boarding pass can be obtained at the international ticket office.

What is electronic registration?

Before using an electronic ticket for a Russian Railways train, you need to go through the registration procedure. In most cases, when paying for a ticket, it is made automatically. This means that, apart from printing the boarding pass, no additional actions are required from you, the information has entered the system. This is indicated by a special symbol.

If you have chosen a train without electronic registration, you will see a warning inscription in red letters. This means that you will not be able to purchase a ticket via the Internet, you need to visit a ticket office or a self-service terminal.

How to return a ticket?

The refund procedure can be carried out through your personal account on the website or at the box office upon presentation of the boarding pass and the document for which the ticket was issued.

There is a fee for returns.

Can the ticket be reissued?

How to use an electronic ticket for a Russian Railways train if after purchase you decide to change the departure date or seat in the car? Will need a redesign. For the service, you will have to go to the ticket office.

Re-issuance is not made for another passenger or on international trains.

If you have any problems or questions when purchasing a ticket, please contact [email protected] In the message, indicate your login, date and time of purchase, order number, full name of the passenger. The support service works around the clock.

Electronic ticket reporting

If you made a trip for official reasons, then the accounting department will require supporting documents. In the case of a paper ticket, everything is clear, but how to report if an electronic one was purchased?

By order of the Ministry of Transport of the Russian Federation (No. 322 dated August 21, 2012), the control coupon refers to securities of strict accountability. Therefore, you just need to visit your personal account on the Russian Railways website, the "My Orders" section, and print out the ticket form, just like you did in order to board the train. This document will need to be transferred to the accounting department.

Now you know how to use an electronic ticket for the Russian Railways train. Agree, so much more convenient?

Buying tickets via the Internet is always quick and convenient, but not all trains have an electronic registration service available. When paying for travel using the online service, you receive an e-mail message with an attached file containing information about the travel document. If electronic check-in is available for the selected train, when boarding, it is enough to present:

printout of the pass (image on the screen of a smartphone, tablet, other mobile device),
passport or other document for which the travel card is issued,
proof of your eligibility for certain benefits.

To avoid problems when boarding, check everything in advance: in the "Status of the electronic ticket" column, it will be noted whether the registration has been completed. If this mark is missing, you must obtain a paper travel document directly at the station.

How to get paper tickets at the box office

We note right away that there are two ways to get traditional tickets on the form: at the railway ticket office and at the self-service terminal. You can issue paper tickets at any station located on the territory Russian Federation. To do this, it is enough to present your passport (another identifier for which the travel card was purchased) and inform the cashier that you need to receive a form paid for on the Internet. You will also need to voice the number of paid tickets - it is indicated at the top electronic document for travel.

Please note that if a self-service terminal is installed at the station, tickets are issued at the box office for a fee. The cost of obtaining a paper travel card on the Russian Railways letterhead is 50 rubles. If there are no machines at the station, the form is issued free of charge at the box office.

Issuing a paper ticket through a self-service terminal

Most Russian railway stations have automatic devices for printing on letterhead. All machines are divided into two types: self-service and registration terminals. Check-in machines are intended only for printing electronic travel cards.

To issue a paper travel document at the terminal, select the “Get ticket” item in the menu, indicate the number of your tickets or scan the barcode from the printed receipt. You will also need to enter the type and identification number of the document specified at the time of purchase, after which the device will automatically print the required form.

What should be taken into account when receiving paper tickets?

You can issue tickets purchased online only at Russian railway stations and in Petropavlovsk, Kazakhstan. If on required composition ER is not provided for, and the departure is to be from the territory of another state, we recommend that you purchase a travel document at the railway ticket office - this way you will avoid problems when boarding.

For international trains, registration is only at the ticket office. The vending machines provide a service for printing forms for trains to Finland.

Upon receipt of several tickets issued in one order via the Internet, both at the box office and at the terminal you will be provided with the entire set of forms at once - for this, one of the identity cards indicated in the order is sufficient. You will have to take care of handing over the passes to other passengers if you do not arrive at the station at the same time.

On this issue, we take the following position:

The itinerary / receipt with a boarding pass, as well as the control coupon of an electronic travel document, generated by an automated information system for issuing air transportation, is sufficient to confirm the expenses incurred by an employee sent on a business trip.

According to part 1 of Art. 9 federal law dated 06.12.2011 N 402-FZ "On Accounting" (hereinafter - Law N 402-FZ), each fact of economic life is subject to registration with a primary accounting document.

In accounting, travel expenses are recognized on the date of approval of the advance report * (1), which is compiled by the employee within 3 working days after returning from a business trip with supporting documents confirming the expenses incurred (clause 26 of the Regulations on the Peculiarities of Sending Employees on Business Trips, approved Decree of the Government of the Russian Federation of October 13, 2008 N 749).

By virtue of paragraph 2 of Art. 786 of the Civil Code of the Russian Federation, a ticket is a document certifying the conclusion of an agreement for the carriage of a passenger and baggage.

Based on paragraph 3 of Art. 105 of the Air Code of the Russian Federation (hereinafter referred to as the Air Code of the Russian Federation), a ticket, a baggage receipt, other documents used in the provision of air transportation services for passengers can be issued in electronic form (electronic transportation document) with information about the terms of the air transportation agreement in an automated information system air transportation arrangements.

The forms of the ticket, baggage check, extracts from the automated information system for issuing air transportation are established by the federal executive body authorized in the field of transport (clause 4, article 105 of the RF VC).

Thus, the form of an electronic passenger ticket used in air transport was approved by order of the Ministry of Transport of Russia dated 08.11.2006 N 134 (hereinafter - Order N 134).

From clause 1 of the Appendix to the order of the Ministry of Transport of Russia dated November 8, 2006 N 134 (hereinafter referred to as the Appendix), it follows that an electronic passenger ticket and a baggage check in civil aviation are a document used to certify a contract for the carriage of a passenger and baggage.

The itinerary/receipt (an extract from the automated information system for issuing air transportation), which is an integral part of the electronic ticket, contains, in particular, information about the passenger, the name and (or) code of the carrier, flight number, date and time of its departure, the name of airports/points departure and destination for each flight, fare, cost, etc.

In paragraph 2 of the order of the Ministry of Transport of Russia dated 08.11.2006 N 134, it is determined that the itinerary / receipt of an electronic passenger ticket is a document of strict accountability and is used for the implementation by organizations and individual entrepreneurs cash settlements and (or) settlements using payment cards without the use of cash registers.

At the same time, the fact of the flight is directly confirmed by the boarding pass issued to the passenger (clause 84 of the order of the Ministry of Transport of Russia dated 06/28/2007 N 82 "On approval of the Federal Aviation Rules" General rules air transportation of passengers, baggage, cargo and requirements for servicing passengers, consignors, consignees").

In accordance with Art. 82 of the Federal Law of January 10, 2003 N 18-FZ "Charter of the Railway Transport of the Russian Federation", the form of an electronic travel document (ticket) for railway transport was approved by order of the Ministry of Transport of Russia of August 21, 2012 N 322.

Based on p.p. 1, 2 Annexes to the order of the Ministry of Transport of Russia dated August 21, 2012 N 322, an electronic travel document (ticket) in railway transport is used to certify a contract for the carriage of a passenger. E-ticket and control coupon (extract from automated system management of passenger transportation in railway transport) contain, among other things, mandatory information about the train number, railway stations of departure and destination, the date and time of departure and arrival of the train, information about the passenger, and the total cost of transportation. The control coupon of an electronic travel document (ticket) (an extract from the automated passenger transportation management system in railway transport) is a document of strict accountability and is used for organizations and individual entrepreneurs to make cash payments and (or) payments using payment cards without the use of cash registers (Clause 2 of the Order of the Ministry of Transport of Russia dated August 21, 2012 N 322).

Taking into account the above, it can be concluded that, in fact, the itinerary / receipt and the control coupon of the electronic travel document duplicate the information contained in the tickets on paper.

Therefore, in our opinion, these documents, as well as the boarding pass, confirm the expenses incurred by the employee sent on a business trip.

Unfortunately, clarifications regarding accounting, we do not have. At the same time, employees of the authorized bodies in their explanations have repeatedly noted that the above documents are sufficient to recognize expenses for profit tax purposes (see, for example, letters of the Ministry of Finance of Russia dated 08.25.2014 N 03-03-07 / 42273, dated 03.26.2014 N 02-07-10/13424, dated 02/04/2014 N 03-03-06/1/4391, dated 01/14/2014 N 03-03-10/438). At the same time, according to employees of the Ministry of Finance of Russia, if the costs for the purchase of a railway and (or) air ticket are confirmed by the above documents additional documents confirming the payment of the ticket is not required.

Legal Consulting Service Expert GARANT

auditor, member of MoAP Kirill Zavyalov

Answer passed quality control

The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.

*(1) From January 1, 2013, the forms of primary accounting documents are developed by the organization independently, taking into account the provisions of Art. 9 of Law N 402-FZ. However, for convenience, you can use the unified form N AO-1, approved by the Decree of the State Statistics Committee of Russia dated 08/01/2001 N 55.

Is an e-ticket a strict accountability form?

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Is an e-ticket a strict accountability form? is a question that worries accountants of companies that often send employees on business trips. In the article, you will find out which documents belong to the strict reporting forms (SRF), what are the features of accounting for electronic tickets and whether it is possible to include them in the SRF.

What is with the BSO?

BSO is a document that a legal entity or businessman can issue to an individual instead of a KKT check for non-cash or cash payment for services.

The use of BSO is regulated by the Regulations on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers (approved by Decree of the Government of the Russian Federation of 06.05.2008 No. 359).

As a general rule, BSOs are issued by taxpayers only when paying for services from the OKUN list (OK 002-93, approved by Decree of the State Standard of the Russian Federation of 06/28/1993 No. 163) and equated to them. BSO cannot be issued to a legal entity when purchasing goods. But it is possible to issue BSOs to entrepreneurs, since they are equated to individuals (paragraph 4, clause 4 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 31, 2003 No. 16).

In order for the form to be considered valid, it must include the required details:

name, number of 6 characters and series;
company name or F. I. O. IP;
TIN and location of the enterprise;
type and cost of the service;
payment amount;
date of operation and formation of the document;
position, full name and personal signature of the person responsible for documenting the operation;
company's stamp.

If the BSO is made in a printing house, then information about it is indicated on the form. What other requirements apply to BSO - read the article "What applies to strict reporting forms (requirements)".

However, there whole line BSO, for the execution of which there are separate requirements approved by special regulatory legal acts. Such forms include cinema tickets, subscriptions, tour packages, etc. Can an electronic ticket be considered a BSO?

The nuances of using electronic tickets as BSO

An electronic ticket (ET) is a document confirming the contract for the carriage of a passenger and baggage. It is created in the automated system (AIS) of the carrier company and contains digital information about the passenger himself, about the flight, points of departure and arrival, baggage, fare.

The form and procedure for the use of ES for air transportation are regulated by Order No. 134 of the Ministry of Transport of the Russian Federation dated 08.11.2006. According to paragraph 2 of this order, an extract from the AIS for issuing flights is part of an electronic ticket and refers to strict reporting documents.

The list of mandatory details of an electronic ticket includes information, among other things, on the cost of the flight, the form of payment and the cost of the air transportation fare itself (subclause 2, clause 1 of the appendix to the order of the Ministry of Transport of the Russian Federation dated 08.11.2006 No. 134). If all these data are recorded, then the Ministry of Finance of the Russian Federation allows the use of such an ES as a BSO (letter of the Ministry of Finance of the Russian Federation of September 26, 2012 No. 03-07-11 / 398).

The order of the Ministry of Transport of the Russian Federation dated August 21, 2012 No. 322 regulates the procedure for the formation of an ES when transporting citizens by trains and electric trains. 2 Order of the Ministry of Transport of the Russian Federation of 21.08.2012 No. 322, letter of the Ministry of Finance of the Russian Federation of 08.11.2011 No. 03-03-06/1/719).

For electronic travel tickets, a receipt of an electronic multi-purpose document is equated to a BSO (clause 2 of the order of the Ministry of Transport of the Russian Federation dated May 18, 2010 No. 116).

Accounting for electronic tickets

You should write off the expenses for the purchase of EB if you have the following documents:

printed EB;
boarding pass or control coupon (letter of the Ministry of Finance dated August 25, 2014 No. 03-03-07 / 42279).

At the same time, you should check that these documents contain all the information indicating that it was this employee of the company who went on a business trip - full name, flight and seat number, ticket price, date of trip and other information (letter Ministry of Finance of the Russian Federation dated November 9, 2011 No. 03-03-07 / 50).

If the company has documents confirming the sending of the employee on a business trip and his stay there (order of the head, checks and invoices from hotels), then to confirm the expenses, you still need to have both an EB printout and a boarding pass / control coupon (letter of the Ministry of Finance of the Russian Federation dated 01.09 .2016 No. 03-03-07/50992).

EB are taken into account on the account. 50 sub-account "Money documents" (order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n).

If the company itself buys tickets, then the postings are as follows:

Dt 60, 76 Kt 51 - the purchase of EB was paid;
Dt 50-3 Kt 60, 76 - an electronic document has been credited;
Dt 71 Kt 50-3 - EB issued to the employee.

If the EB is bought by the employee himself, then the company makes the same transactions as with the usual issuance of money under the report:

Dt 71 Kt 50 - accountable amounts were issued to the employee.

The company will write off the cost of the ticket after the advance report of the traveler is approved:

Dt 20, 26, 26, 44 Kt 71 - travel expenses on a business trip are written off.

If the VAT amount is allocated in the itinerary / receipt, control coupon, receipt of an electronic multi-purpose document as a separate line, then the tax can be deducted (letter of the Ministry of Finance of the Russian Federation dated 10.01.2013 No. 03-07-11 / 01):

Dt 19 Kt 71 - VAT is allocated in the cost of EB;
Dt 68 Kt 19 - VAT deductible.

Otherwise, the entire cost of the ticket is included in the costs when calculating income tax.

If for some reason the trip cannot take place and the company hands over the EB, then the following entries are made in the accounting:

Dt 50-3 Kt 71 - the accountant returned the unused ticket to the accounting department;
Dt 60, 76 Kt 50-3 - the ticket was returned to the carrier;
Dt 51 Kt 60, 76 - the cost of the failed trip was partially returned to the company;
Dt 91 Kt 60, 76 - the amount of the commission for canceling the ticket reservation is included in the costs.

ATTENTION: since travel tickets can be used more than once, you should keep a record of their accounting. The company can develop the form independently, taking into account the provisions of Part 2 of Art. 9 of the law of December 6, 2011 No. 402-FZ. Employees who use travel tickets in their work must be listed in a separate order. Such an employee will receive a ticket against receipt and, upon returning from a trip or the expiration of the travel card, will hand it back. Responsible for the safety of travel - cashier.

Results

The composition of the electronic document includes:

itinerary / receipt - for air transportation;
control coupon - for rail transportation;
receipt of an electronic multi-purpose document - when using travel tickets.

The listed documents refer to forms of strict reporting. Therefore, an electronic ticket can be considered a BSO if the above documents are printed on paper.

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Electronic railway ticket bookkeeping online

The Ministry of Finance recalled that other costs associated with the creation and implementation include, among other things, the cost of business trips, in particular, the travel of an employee to the place of business trip and back. On the acceptance for VAT deduction of an electric ticket issued on foreign language if VAT is not allocated in the electric ticket, the entire amount can be accepted as expenses of the Ministry of Finance in a letter dated 10. What date of electric train tickets is taken into account when recording in the purchase book? The date of recognition of travel expenses is the day the advance report is approved. For railway transportation, the amount is set at the price of a ticket in a common carriage, or a reserved seat if it is not on the route.

When paying in cash for travel expenses, serious reporting forms are the basis for deducting VAT. electric tickets can be considered primary, as they contain all the necessary details. The fare is always written in the itinerary receipt, and the boarding pass will be proof that the employee really used the ticket. The amount of tax in them should be highlighted in a separate line.

E-tickets - buhsoft forums

What to do if accounting departments (some) require a receipt for the purchase of an air ticket, and the ticket was purchased on a website. As proof of payment, as far as I understand, companies send a document such as a proof of purchase or a receipt for payment of an electric document, which indicates the amount, flight, method of payment, etc. an electric ticket for the Russian railway train for an advance report. I ordered a train ticket through the Russian Railways website.

And when buying tickets with the introduction modern technologies avoiding disputes with tax authorities is virtually unrealistic. N about Fri 2 of the order of the Ministry of Transport of the Russian Federation of 31. What is an electric ticket, what documents are needed for.

aspects of the use of electric tickets as a BSO.

By the Decree of the State Statistics Committee of the Russian Federation of n 55, the price of tickets in the advance report is indicated only if the electric tickets are after. you can take into account the price of such a ticket if you translate its content into Russian language(Regulations on accounting and financial reporting in the Russian Federation). The flight design AIS is part of the electric ticket and belongs to serious reporting documents. V newest form there is no section i or section ii of the report. N 1 on documentary proof of the costs associated with the purchase of an air ticket, what documents are required to confirm the costs of purchasing an electric ticket?

finkons

Notes of legal actions.

At the same time, during an air flight, you only have a boarding pass in your hands, and when traveling by train, you have nothing. How to be, what needs to be presented to the accounting department of the organization in such cases.

Attached to this letter is the ITINERARY RECEIPT of your e-ticket.

The itinerary receipt confirms the payment of the ticket price in in full, as well as

Your right to air travel and baggage allowance on the designated S7 flight.

To speed up the control and check-in procedure for a flight, we recommend that you

Print out your itinerary receipt and take it with you to the airport.

If you have passed the electronic registration for the train, then

boarding the carriage is carried out upon presentation to the conductor of the carriage of an identity document of the passenger specified in the ticket purchase order, and a boarding pass, which

can be printed on a printer or copied to a mobile phone or tablet.

allowed, then in the section "My orders" in the line of a specific order (must be set

sorting the list "by orders"), the link "Update ticket status" will appear, after clicking

to which the status of the order will be displayed: "electronic registration passed" or "paid"

(in case electronic registration is not passed).

How to include an e-ticket in the advance report

Payment via the Internet for goods and services is increasingly part of our everyday life. No one can be surprised now with online orders for pizza or sushi at home, "overseas" cheap goods, paying for phone and utility bills by card, etc. Do not stand aside and electronic tickets.

Now it is not at all necessary to go through the whole city to the station and stand in stuffy hour-long queues. Only 5-10 minutes of time, Internet, bank card- and a plane or train ticket in your pocket. Or rather, by email. Organizations are also happy to use innovations by paying for tickets directly from their current account.

However, despite the simplicity of such purchases, there are several rules that an accountant should remember when entering an electronic ticket in an employee's expense report, making accounting entries and deducting VAT. What is an electronic ticket, what documents are needed to recognize expenses and how to properly prepare an advance report, we will discuss in this article.

2. When an e-ticket confirms expenses

4. Is it possible to take into account electronic tickets for foreign language

5. VAT on air tickets and advance report

6. E-ticket in advance report

7. Accounting for electronic tickets with an example

8. Accounting for tickets when purchased by an employee

So let's go in order. If you do not have time to read a long article, watch the short video below, from which you will learn all the most important things about the topic of the article.

(if the video is not clear, there is a gear at the bottom of the video, click it and select Quality 720p)

In more detail than in the video, we will analyze the topic of electronic tickets later in the article.

1. What are e-tickets

First of all, let's figure out what is hidden under the concept of "electronic ticket". The ticket is document certifying the conclusion of the contract of carriage(Clause 2, Article 786 of the Civil Code). The form of the ticket is approved in the manner prescribed by transport charters and codes. An electronic ticket exists in electronic digital form.

Forms of electronic travel documents approved:

For rail transport: Order of the Ministry of Transport of Russia dated 21.08.2012 No. №322
For aviation: Order of the Ministry of Transport of Russia dated 08.11.2006 No. №134

When buying an electronic ticket, both railway and air tickets, an automated Information system generates an extract that is issued to the passenger or transmitted electronically via the Internet to email if payment is made online:

- for aviation, this statement is called itinerary/receipt;
— for railway transport — control coupon.

The itinerary receipt and the control coupon contain full information about transportation. Including information about the route, fare and total cost of transportation, similar to a paper ticket. How the route / receipt looks like can be seen in the figure below.

And this is how the control coupon for rail transportation looks like.

It is the control coupon and the itinerary / receipt that are commonly called "electronic ticket". In terms of meaning, the control coupon and itinerary / receipt is extract from the automated passenger transportation management system in rail transport and aviation. In fact, this is only part of the ticket.

Itinerary / receipt and control coupon are strictly accountable documents:

clause 2 of the Order of the Ministry of Transport of Russia No. 134 of November 08, 2006
paragraph 2 of the Order of the Ministry of Transport of Russia N 322 of August 21, 2012

2. When an e-ticket confirms expenses

So, you have an e-ticket. Now you need to decide whether it is possible to recognize travel expenses on its basis. Firstly, the cost of an employee's travel on official business for the purpose of calculating income tax is taken into account as part of travel expenses - subparagraph 12 of paragraph 1 of Article 264 of the Tax Code, and they relate to other expenses related to production and sales. Secondly, we should not forget that no one canceled the requirement of paragraph 1 of Article 252 of the Tax Code on economic feasibility and documentary evidence.

The purchase of a ticket for rail or air transport only indicates the fact of the conclusion of an agreement between the carrier and the passenger. But the contract is only an intention, by itself it does not confirm the fact that the business transaction actually took place. Therefore, it is not surprising that the accountant has a question: what documents should be available so that they confirm travel expenses?

For accounting, expenses are confirmed by primary documents, which are drawn up in accordance with the requirements of Article 9 of Law No. 402-FZ “On Accounting”. The Tax Code does not contain a list of mandatory documents that can be used to confirm travel expenses.

Guided by the latest clarifications of officials, we can conclude that in order to recognize travel expenses when purchasing electronic tickets, it is necessary:

For air travel:

itinerary/receipt(printout of an electronic document on paper) indicating the cost of the flight - confirms the cost of purchasing the ticket;
boarding pass, which is issued upon check-in for the flight - will confirm the flight on the route indicated on the ticket.

On this issue, clarifications are given in the letters of the Ministry of Finance:

from 06.04.2015 No. 03-03-06/19229

from 29.01.2014 №03-03-07/3271

from 14.01.2014 №03-03-10/438(sent to the tax authorities for management by the letter of the Federal Tax Service dated February 5, 2014 N GD-4-3 / 1897)

2. For rail transport:

Letter from the Ministry of Finance dated 25.08.2014 №03-03-07/42273

3. What to do if the ticket is lost

It happens that due to carelessness or just by chance, an employee lost documents. It is easier with a route / receipt or a control coupon - you can simply print them again from the file that came to your e-mail after the purchase. What to do with the boarding pass?

In any case, do not compensate the employee if he has an itinerary / receipt or a control coupon, you are not entitled to travel expenses. But you won’t be able to do without additional documents if you want to take into account the costs for taxation.

In this case, you should contact the carrier or its representative and take a certificate containing the information necessary to confirm the flight (letter of the Ministry of Finance of Russia dated May 18, 2015. №03-03-06/2/28296). Otherwise, it will not be possible to take into account the costs.

If you do not have a boarding pass for reference, then do not include the cost of the flight in your expenses. Also, when checking, the auditors can charge additional insurance premiums for the cost of the ticket. However, additional assessment of contributions can be challenged in court: the decision Federal Antimonopoly Service of the Urals District dated June 17, 2014. №Ф09-3145/14.

As for personal income tax, officials believe that if the boarding pass is lost, the itinerary / receipt is enough not to withhold personal income tax ( Letter from the Ministry of Finance dated March 21, 2011. No. 03-04-06 / 6-49, dated 06.03.2012 №03-04-06/3-57). Why this conclusion of officials does not work for income tax remains a mystery ...

In order for employees to be more attentive to the safety of the boarding pass, state in the internal local act on business trips that it is mandatory to provide them for the advance report.

If an employee bought train tickets through the terminal, lost the control coupon, but has a boarding pass in his hands, which contains information about the trip and its cost, then such expenses can be taken into account ( Letter from the Ministry of Finance dated April 14, 2014. №03-03-07/16777)

These are all the documents that will be required to confirm travel expenses. It is not necessary to require a cashier's check or bank statement from an employee. The Ministry of Finance has ceased to insist on their availability since the end of 2013.

4. Is it possible to take into account electronic tickets in a foreign language

E-tickets can also be issued in a foreign language. According to clause 9 of the Regulation on accounting and financial reporting in the Russian Federation ( Order of the Ministry of Finance dated July 29, 1998 No. №34n) such primary documents must have a line-by-line translation into Russian. Does this mean that in this case it is possible to take into account electronic tickets only if absolutely everything is transferred? Not at all.

Let's see what needs to be translated:

Details that are necessary for the recognition of income tax expenses, i.e. mandatory details of primary accounting documents in accordance with Article 9 of Law No. 402-FZ “On Accounting”.
Details required for applying the VAT deduction, in accordance with paragraph 2 of Article 169 of the Tax Code (seller, buyer, name of goods (works, services), their cost, tax rate and tax amount).

Everything else (for example, baggage rules, fare conditions) does not need to be translated: Letter from the Ministry of Finance dated December 9, 2015. No. 03-07-14/71801 dated 04/10/2013 No. 03-07-11/11867, dated 01.10.2013 No. 03-07-15/40623 dated 04/10/2013 No. 03-07/11/11867, dated 14.09.2009 №03-03-05/170.

Besides, in letter dated December 9, 2015. No. 03-07-14/71801 Ministry of Finance pointed out that not only professional translators, but also employees of the taxpayer, if this is part of their official duties. It will not hurt to take into account electronic tickets and include their cost in expenses.

5. VAT on air tickets and advance report

As mentioned above, the itinerary/receipt and control coupon are strictly accountable documents. Therefore, when printed on paper, they meet all the conditions for deducting the VAT included in their cost. But there is one very important condition — the tax amount should be highlighted in these documents as a separate line, i.e. a specific tax amount must be indicated.

The latest clarifications on this subject are given in Letters from the Ministry of Finance dated January 30, 2015. No. 03-07-11/3522, dated 10/14/2015 No. 03-07-14/58804, dated 30.07.14 №03-07-11/37594.

According to controllers, if the amount of VAT is not allocated in a separate line in the issued electronic tickets, then it will not be possible to accept it for deduction. And then the entire cost of the ticket, together with VAT, is included in other expenses in accordance with paragraph 12 of paragraph 1 of Article 264 of the Tax Code ( letter from the Ministry of Finance dated 10.01.2013. №03-07-11/01).

This VAT can be deducted only in the tax period when the advance report is approved, on the basis of which they are included in expenses (clause 7 of article 171 of the Tax Code). Even though the trip may actually have taken place in the previous tax period. And it cannot be carried over to future periods.

However, even in the case when VAT is not allocated as a separate line, there is a chance in court to defend the right to a deduction, for example, a resolution FAS of the East Siberian District dated 11/27/12. №А19-5831/2012.

To receive a deduction, the ticket must be registered in the purchase book on the date of approval of the advance report. In the date and invoice number column, the ticket number and the date of its issuance are recorded. This date may also refer to the previous tax period.

In column 2 of the purchase book, they put the code for deductions for these operations - 23 ( Letter from the Federal Tax Service dated January 22, 2015. No. GD-4-3/794).

If the TIN and KPP of the carrier are not indicated in the itinerary / receipt and control coupon, then when filling out column 10 of the purchase book, a dash is put ( letter from the Ministry of Finance dated May 28, 2015. No. 03-07-11 / 30876, letter of the Federal Tax Service dated 18.08.15 No. GD-4-3/14544).

Difficulties with input tax deductions can also happen if your company purchases tickets through an intermediary. The fact is that agents at the same time often issue an invoice for the cost of tickets and indicate the amount of VAT in it.

It is not right. After all, the intermediary in this case should not draw up an invoice for transportation services. Read about it letters of the Ministry of Finance of Russia dated 12.10.2010. No. 03-07-09/45, dated 10.03.2009 No. 03-07-09/06, dated May 16, 2005 No. 03-04-11 / 112, Federal Tax Service of Russia for Moscow dated 08.31.2009 N 16-15 / 090448.1, dated 10.01.2008 N 19-11 / 603. Therefore, VAT deduction is possible only on the basis of BSO, that is, a travel document.

So if the amount of VAT is not allocated in the travel document, it will not be possible to accept the tax for deduction, even if the agent provided you with an invoice. If the ticket indicates the amount of VAT, register this document in the purchase book, and not the intermediary invoice.

Now, after we have decided in which case the organization has the right to deduct, we will see how to reflect VAT on air tickets in the advance report.

6. We reflect the electronic ticket in the advance report

So, we have determined what documents should be for the recognition of expenses. Now it's time to write an advance report. We will not analyze the entire form of this document here, we will only look at the features that you need to know when reflecting an electronic ticket in an advance report.

First, if an organization bought a ticket at its own expense and then issued it to an employee, then the issued ticket will be reflected as an advance in the advances/overspending block. Those. there will be the cost of the ticket issued, together with VAT, and if funds were still issued, then they too.

Secondly, information about the ticket used for travel is reflected on the 2nd page of the advance report. It contains the date and number of the electronic ticket, the name of the expense (in our case, this is a ticket for a specific route), and also indicates the amount of expenses.

7. Accounting for electronic tickets with an example

Having reflected the electronic ticket in the advance report, we smoothly proceed to the preparation of accounting entries. To do this, we will consider separately the situations when the organization itself buys tickets for an employee, and when an employee of the enterprise buys them. Accounting for electronic tickets, namely postings, depends on this.

If an organization purchases tickets for a non-cash payment, then they arrive before issuing to an employee on account 50.3 “Money documents”, despite the fact that they are electronic. Data on the electronic ticket are entered in the Journal of accounting of monetary documents.

This account takes into account the entire amount, including VAT, because. it is unlawful to accept VAT on air tickets for deduction before drawing up an advance report. Upon receipt of a ticket from the carrier and issuing it to an employee, it is impossible to immediately write off its cost as expenses, because the employee has not yet used the ticket and has not traveled on a business trip.

An employee of Chaika LLC Vorobyov V.V. sent from Moscow on a business trip to Novosibirsk. An electronic ticket for a plane on the Moscow-Novosibirsk route was purchased for an employee for a non-cash payment through an intermediary, the cost is 8250 rubles, incl. VAT 750 rub. A service fee in the amount of 590 rubles was also paid, incl. VAT 90 rub.

Debit 50-3 - Credit 60 - in the amount of 8250 rubles. - issued ticket

Debit 26 - Credit 60 - in the amount of 500 rubles. – reflected service fee

Debit 19 - Credit 60 - in the amount of 90 rubles. – including VAT on service charge

Debit 68 - Credit 19 - in the amount of 90 rubles. – VAT on the service charge is deductible

The ticket is then issued to the employee:

Debit 71 - Credit 50-3 - in the amount of 8250 rubles.

After returning from a business trip, the employee made an advance report, attaching an itinerary / receipt and a boarding pass to it (we assume that VAT is highlighted in a separate line in the electronic ticket):

Debit 26 - Credit 71 - in the amount of 7500 rubles. - deducted ticket costs

Debit 19 - Credit 71 - in the amount of 750 rubles. – allocated VAT from the ticket price

Debit 68 - Credit 19 - in the amount of 750 rubles. – VAT on the ticket is deductible

8. Accounting for tickets when purchased by an employee

If an employee purchases electronic tickets on his own, then the accounting of electronic tickets will be similar, because in fact, only the entries related to the expense report remain. Yes, and do not forget to give an advance to the employee before the trip. He is not obliged to go on a trip at his own expense!

Suppose that a return ticket on the Novosibirsk-Moscow route is an employee of Chaika LLC Vorobyov V.V. acquires independently. For these purposes, before the trip, he was given an advance from the cash desk in the amount of 11,000 rubles.

Debit 71 - Credit 50 - in the amount of 11,000 rubles. - Advance payment for travel expenses

The employee attached an itinerary/receipt and a boarding pass to the prepared advance report. The ticket price was 7920 rubles, incl. VAT 720 rub.

Debit 26 - Credit 71 - in the amount of 7200 rubles. - deducted ticket costs

Debit 19 - Credit 71 - in the amount of 720 rubles. – allocated VAT from the ticket price

Debit 68 - Credit 19 - in the amount of 720 rubles. – VAT on the ticket is deductible

Per diem allowance for a business trip for 3 days amounted to 2,100 rubles, and the employee returns the balance of the advance to the cash desk of the organization:

Debit 26 - Credit 71 - in the amount of 2100 rubles. - accrued per diem

Debit 50 - Credit 71 - in the amount of 980 rubles. - the unspent balance is paid to the cash desk of the organization.

How to generate an advance report with an air ticket in the program 1C: Accounting 8 ed. 3.0, see the video tutorial:

Does your company use e-tickets? What difficulties did you face in accounting for them? Do you find them more convenient than paper forms? Please share in the comments!