Modern man everything can be done through the Net: 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 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 issued to passengers when carrying out various types of operations with tickets - restoration of lost tickets or reissuance 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 serviced 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 |
| 6c | 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 |
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 login and password, you will need to enter the full name and address of the current Email. 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 road map". 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?
The ticket, in fact, performs the function of a contract of carriage between the passenger and the carrier (clause 2 Art. 786 Civil Code of the Russian Federation). It's in equally valid for both paper and electronic documents. The advantages of electronic tickets were appreciated by the majority of passengers. After all, you don’t need to stand in line at railway or air ticket offices, just go to the website (almost all airlines and Russian Railways now have them) and purchase a ticket by paying for it bank card. In this case, a paper ticket is not issued, at the entrance to the car or during check-in for the plane, you only need to present a passport, the data of which the carrier's representative checks with the data contained in the list of passengers. Meanwhile, in order to take into account the tax consequences of acquiring electronic travel documents, an accountant needs to know some nuances. We will talk about them in this article.
E-tickets
Electronic tickets have a special structure and form, which are approved by departmental regulations. Thus, the form of electronic travel documents for railways has been approved Order of the Ministry of Transport of Russia dated August 21, 2012 No. 322 (Further - Order No. 322 ), and an electronic ticket - Order of the Ministry of Transport of Russia dated 08.11.2006 No. 134 (Further - Order No. 134 ).When purchasing an electronic railway ticket, the passenger is issued control coupon , which is an extract from automated system management of passenger transportation on railway transport. This coupon (we emphasize that it is the coupon that is part of the electronic ticket) in accordance with clause 2 of Order No. 322 recognized as a document of strict accountability, that is, BSO.
When purchasing an electronic ticket, it is issued and issued to the passenger itinerary receipt - an extract from the automated information system for issuing air transportation, recognized as a document of strict accountability by virtue of clause 2 of Order No. 134 . And when checking in for a flight, the passenger receives boarding pass , which confirms the fact of transportation. It indicates the initials and surname of the passenger, flight number, date of departure, boarding time, boarding gate number and seat number on board the aircraft ( Clause 84 of the Order of the Ministry of Transport of Russia dated June 28, 2007 No. 82 ).
Due to the fact that both documents - both the control coupon and the itinerary receipt - are recognized by the BSO, each of them must contain mandatory information. Which one is shown in the diagram.
In order to correctly reflect the cost of electronic tickets in tax accounting, an accountant needs to know some of the nuances associated with these travel documents. Let's start with the recognition of the cost of their purchase as part of tax expenses.
income tax
Since we are talking about travel documents in this case, which, as a rule, are used by business travelers, we recall that the costs of acquiring these travel documents (as well as other travel expenses) are related to other expenses associated with production and sale ( pp. 12 p. 1 art. 264 Tax Code of the Russian Federation). Of course, expenses must be economically justified, supported by properly executed documents and directed towards generating income ( paragraph 1 of Art. 252 Tax Code of the Russian Federation). Documentary evidence of travel expenses for income tax purposes is an advance report of an employee with supporting documents attached, in particular, air or railway tickets (itinerary receipts or control coupons).But are these documents sufficient to justify travel expenses? To answer this question, we turn to the clarifications of the official body. V Letter dated 06.06.2017 No. 03‑03‑06/1/35214 officials of the Ministry of Finance explained that in order to confirm the costs of buying an air ticket in electronic form both an itinerary receipt and a boarding pass are required . Moreover, the boarding pass (including those received when checking in for a flight via the Internet) must contain details confirming the fact that the accountable person has consumed the air transportation service. This confirmation is usually inspection stamp .
In other words, even if an employee bought a ticket and checked in for a flight via the Internet, the printed boarding pass should be stamped “Inspected”.
If there is no screening stamp on the printed electronic boarding pass, then the fact that the flight was carried out by the accountable person, according to financiers, can be confirmed in another way, for example, by a flight certificate issued by the air carrier or its representative (see also letters dated 09.01.2017 No. 03‑03‑06/1/80056 ,dated 19.06.2015 No. 03‑03‑07/35548 ). This certificate to substantiate expenses will also be required if the seconded person loses the boarding pass (see section 4.3. 03‑03‑07/21187 ,dated 18.05.2015 No. 03‑03‑06/2/28296 ).
Of course, the itinerary receipt must also contain all the required details. If, for example, it does not indicate the cost of transportation, such a receipt cannot be the basis for recognizing expenses (see para. Letter of the Ministry of Finance of Russia dated September 26, 2012 No. 03‑07‑11/398 ).
note. If the air ticket is purchased in a non-documentary form (electronic ticket), then the supporting documents confirming the costs of purchasing the air ticket for tax purposes, according to the Ministry of Finance, are the generated automated information system registration of air transportation, an itinerary receipt of an electronic document (air ticket) on paper, which indicates the cost of the flight, and a boarding pass confirming the flight of the accountable person along the route specified in the electronic ticket.Important nuance : to confirm expenses, the required details of electronic tickets issued on foreign language, it is safer to translate into Russian (see Letter of the Ministry of Finance of Russia dated March 22, 2010 No. 03‑03‑05/57 ). Translation will not be required if the ticketing agency issues a certificate in Russian containing all the necessary information (see below). letters of the Ministry of Finance of Russia dated March 24, 2010 No. 03‑03‑07/6 , dated 22.03.2010 No. 03‑03‑06/1/168 ). However, the Federal Tax Service believes that it is not necessary to transfer an electronic ticket to confirm expenses, since most of its details are filled in in accordance with the Unified International Codifier (that is, with the replacement of Cyrillic characters with Latin ones) (see. Letter No. 26.04.2010 ШС-37-3/ [email protected] ).
A similar approach is used to justify the cost of purchasing electronic railway tickets. In particular, the control coupon is a document confirming the expenses for their acquisition for the purposes of taxation of profits (see para. letters of the Ministry of Finance of Russia dated 07.06.2013 No. 03‑03‑07/21187 , dated 14.04.2014 No. 03‑03‑07/16777 ). additional documents, confirming payment for the ticket, including an extract confirming payment by bank card, is not required (see letters of the Ministry of Finance of Russia dated October 15, 2014 No. 03‑03‑07/51936 ,dated 25.08.2014 No. 03‑03‑07/42273 ). In addition to the control coupon, transportation costs can be confirmed (if necessary) with a boarding pass. It contains the necessary information about the trip (departure time, fare, etc.). Therefore, with the help of this coupon, the organization can justify the travel expenses of the seconded worker on the train ( Letter of the Ministry of Finance of Russia dated April 14, 2014 No. 03‑03‑07/1677 7).
VAT deduction
In accordance with paragraph 7 of Art. 171 Tax Code of the Russian Federation VAT on travel expenses to and from a business trip is deductible. By general rule the deduction of the amounts of "input" VAT is made ( paragraph 1 of Art. 172 Tax Code of the Russian Federation):- based on invoices issued by sellers when a taxpayer purchases goods (works, services), property rights;
- or on the basis of other documents in cases stipulated item 3, 6 -8 art. 171 Tax Code of the Russian Federation.
In a word, the presence of an invoice is not prerequisite for VAT deductibility on travel expenses. At the same time, the tax regulations do not explicitly name another document (an alternative to an invoice), which may become the basis for applying a tax deduction.
However, it is stated that when purchasing services for the transportation of posted workers, either invoices or invoices filled in in the book are recorded in the purchase book. in due course strict reporting forms (their copies). In this case, VAT in the document should be shown as a separate line. And if so, a strict reporting form issued for a seconded employee (for example, an itinerary receipt or a control coupon), in which the amount of VAT is allocated, is the basis for applying a deduction for this tax. This follows from Letters of the Federal Tax Service of Russia dated 09.01.2017 No. SD-4-3/ [email protected] .
Thus, "input" VAT can be deducted if the tax amount is allocated in the itinerary receipt of the air ticket or in the control coupon of the electronic railway ticket (see also letters of the Ministry of Finance of Russia dated February 26, 2016 No. 03‑07‑11/11033 , dated 30.01.2015 No. 03‑07‑11/3522 , dated 30.07.2014 No. 03‑07‑11/37594 ).
note. It is not possible to indicate the identification number of the carrier or agency that issued this ticket in the itinerary/receipt of an electronic air ticket and in the control coupon of an electronic railway ticket. Therefore, when registering electronic tickets in the purchase book, instead of the TIN / KPP of the seller, you need to put a dash (see Letter of the Ministry of Finance of Russia dated 05.28.2015 No. 03-07-11 / 30876).Unfortunately, this is not always the case. Some carriers do not indicate the tax on a separate line in travel documents. There are also official clarifications on this issue. In particular, in Letter No. 10.01.2013 03‑07‑11/01 The Ministry of Finance said that a tax deduction for such travel documents could not be granted. Therefore, the amount reflected in them, in accordance with pp. 12 p. 1 art. 264 Tax Code of the Russian Federation included in other expenses related to production and sales.
But if an invoice was issued for the travel document (even if by the carrier’s agent or subagent), then the taxpayer has the right to deduct VAT on its basis, although the amount of tax in the electronic ticket is not shown as a separate line (see. Decision of the Federal Antimonopoly Service of the Supreme Court of November 27, 2012 in case No. А19-5831/2012). And this is true, because clause 18 of the Rules for maintaining a purchase book both an invoice and a strict reporting form can equally serve as the basis for a tax deduction. Simultaneous indication of the tax in both documents is not required.