To do this, let us consider separately the situations when tickets for an employee are bought by the organization itself, and when they are bought by an employee of the company. The accounting of electronic tickets depends on this, namely the wiring. If an organization purchases tickets for a non-cash payment, then it receives them before they are issued to the employee on account 50.3 "Cash documents", despite the fact that they are electronic. The data on the electronic ticket is entered into the Cash Register. This account includes the entire amount, including VAT, because it is unlawful to accept VAT on air tickets for deduction prior to drawing up an advance report. When you receive a ticket from a carrier and issue it to an employee, you cannot immediately write off its cost as expenses, because the employee has not yet used the ticket or traveled on a business trip. Example Employee of LLC "Chaika" Vorobyov V.The. sent from Moscow on a business trip to Novosibirsk.
Frequently asked Questions
VAT on the ticket price Debit 68 - Credit 19 - in the amount of 750 rubles. - VAT on the ticket is accepted for deduction 8. Accounting for tickets when buying 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 postings associated with the expense report remain. Yes, and do not forget to give an advance payment to the employee before the business trip.
He does not have to travel at his own expense! Example (continued) 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 payment from the cash desk in the amount of 11,000 rubles. Debit 71 - Credit 50 - in the amount of 11,000 rubles. - an advance payment for travel expenses was issued. The employee attached the itinerary / receipt and boarding pass to the prepared advance report.
The ticket price was 7920 rubles, incl. VAT RUB 720
Does aeroexpress ticket count?
Forgot your password Lost your password? Please enter your email address. You will receive a link and can create a new password by email. Email * Add a question You must register to ask a question Forgot your password Remember Aeroexpress travel expenses Complaint Question Describe the reason for your complaint Complaint Cancel Good afternoon.
Attention
The posted employee purchased an Aeroexpress ticket (travel to the Moscow airport) by bank transfer via the Internet. After the business trip, I presented to the accounting department a printed itinerary receipt for the Aeroexpress train (train). This itinerary receipt contains: - order number; - departure date; - the routes on which the ticket is valid are registered; - ticket number; - ticket price; - Surname I.O.
How to include an e-ticket in an advance report
Tax Code of the Russian Federation, the taxpayer has the right to independently allocate the amount of VAT by calculation: 400 rubles. x 18/118 = 61.01 rubles. Such a document is registered in the purchase book as follows: - Column 15 "Cost of purchases by invoice" reflects the total cost of the ticket - 400 rubles; - Column 16 "VAT amount on the invoice" reflects the VAT amount - 61.01 rubles. The airline does not indicate the TIN and the checkpoint on the electronic ticket.
However, in practice, many taxpayers independently filled in the INN box in the purchase book - 504706617 based on the name of the company Aeroexpress LLC. Nevertheless, in the letters of the Federal Tax Service of Russia dated 18.08.15, No. GD-4-3 / 14544 and the Ministry of Finance of Russia dated 28.05.15, No. 03-07-11 / 30876, it was explained that when registering an electronic ticket, column 10 of the purchase book it is necessary to leave empty, since such documents do not provide for the indication of the TIN and the checkpoint of the carrier.
Aeroexpress travel expenses
In a number of their explanations * (6), representatives of the financial department note that the control coupon of an electronic travel document (ticket) (an extract from the automated system for managing passenger traffic on railway transport), received in electronic form via the information and telecommunications network, is a strict reporting form ... Therefore, additional documents confirming the payment of the ticket are not required. Courts share a similar opinion * (7). Thus, expenses can be confirmed by a printed itinerary receipt, both for accounting purposes and for taxation of profits.
Everything an accountant needs to know about accounting for electronic train and plane tickets
Often, organizations purchase tickets through intermediaries, but despite this, in column 9 "Name of the seller" of the purchase book indicate the name of the carrier, since in this case the seller of services is meant, and not the intermediary. In air tickets to Crimea, the total cost of a ticket does not include the amount of tax, since there is a zero VAT rate for such transportation. Railway tickets The document confirming the cost of purchasing a railway ticket is the control coupon of an electronic travel document (ticket) received in electronic form via the information and telecommunication network.
According to Art. 786 of the Civil Code of the Russian Federation ticket - this document certifying the conclusion of an agreement for the carriage of a passenger. Currently, a significant part of railway tickets are issued in non-documentary form.
Electronic travel documents
The period for the application of the VAT tax deduction In what period must an electronic travel ticket be registered in the purchase book: on the date of the provision of services by the carrier or on the date of approval of the advance report? Invoices received from sellers or documents replacing them are subject to registration in the purchase book as soon as the right to tax deductions arises in the manner prescribed by Art. 172 of the Tax Code of the Russian Federation (clause 2 of the Rules for maintaining a purchase book used in calculating VAT, hereinafter referred to as the Rules). Let us designate the general conditions under which the taxpayer has the right to deduct the amounts of VAT presented by the sellers of goods (works, services), property rights: - goods (works, services) are purchased to carry out transactions subject to VAT (clause 2 of Art. 171, cl. 2 article 170 of the Tax Code of the Russian Federation); - goods (works, services) are registered (clause 1 of article 172 of the Tax Code of the Russian Federation); - there is another document that is the basis for the deduction - SRF (clause 1 of Art.
Acceptance of an electronic Aeroexpress ticket for accounting and tax accounting
GK). 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 are approved:
- For railway transport: order of the Ministry of Transport of Russia dated 21.08.2012.
№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, the automated information system generates an extract that is issued to the passenger or transmitted electronically via the Internet to e-mail, if the payment is made via the Internet:
- - for aviation, this statement is called itinerary / receipt;
- - for railway transport - a control coupon.
Itinerary receipt and control coupon contain full information about the carriage.
Info
- control coupon.
Letter from the Ministry of Finance dated 08.25.2014 No. 03-03-07 / 42273 3. What to do if the ticket is lost It happens that due to carelessness or simply by accident an employee has lost his documents. It is easier with an itinerary / receipt or control coupon - you can simply print them out from the file that came after the purchase by e-mail.
What do you do with your boarding pass? In any case, do not compensate the employee if he has an itinerary / receipt or control coupon, you have no right to travel expenses. But you won't be able to do without additional documents if you want to take into account the costs of taxation.
Aeroexpress what documents to submit to the accounting department for a report
What is an electronic ticket, what documents are needed to recognize expenses and how to correctly draw up an advance report, we will discuss in this article. Contents of the article: 1. What are e-tickets 2. In what case an e-ticket confirms expenses 3.
What to do if the ticket is lost 4. Is it possible to take into account electronic tickets in a foreign language 5. VAT on air tickets and in the advance report 6. E-ticket in the advance report 7. Accounting for electronic tickets with an example 8. Accounting for tickets when buying by an employee So, we go to order.
If you don’t have time to read a long article, watch the short video below, from which you will learn all the most important on the topic of the article. (if the video is not clearly visible, there is a gear at the bottom of the video, click it and select 720p Quality) In more detail than in the video, we will analyze the topic of electronic tickets later in the article. one.
Of course, the provision by the accountable person of an additional certificate of the credit institution, confirming the payment transaction using his personal funds, will minimize the risks of claims from the regulatory authorities. * (1) Art. 168 of the Labor Code of the Russian Federation; nn. 11, 12, 26 Regulations on the specifics of sending employees on business trips, approved. fast. Government of the Russian Federation of 13.10.2008 N 749 * (2) part 1 of Art. 9 of the Federal Law of 06.12.2011 N 402-FZ * (3) clause 1 of Art. 252, art. 313 of the Tax Code of the Russian Federation * (4) clause 3.3 of the Appendix to the order of the Ministry of Transport of Russia dated 21.08.2012 N 322 * (5) https://aeroexpress.ru/m/order/rules.html * (6) letters of the Ministry of Finance of Russia dated 15.10. 2014 N 03-03-07 / 51936, dated 25.08.2014 N 03-03-07 / 42273, dated 14.01.2014 N 03-03-10 / 438 * (7) post.
Buying a ticket for Aeroexpress on the website:
Step 1. Ticket order
Select the parameters of the trip: date, airport, direction, class, tariff.
Advance ticket sales - 4 months in advance.
Confirm your agreement with the rules for issuing an electronic ticket and go to "choosing a payment method".
Business Class
When choosing this class of service, you must indicate the "flight time" and "seat in the carriage."
Pre-sale 4 months in advance.
Step 2. Choosing a payment method
Select a payment method, enter your mobile phone number and e-mail. After payment, you will receive an SMS-message (s) with a link to an electronic ticket to this number and e-mail.
Step 3. Payment
Pay for the ticket following the requirements of your chosen payment system.
Step 4. Payment results
After making a payment, you will be redirected to the page for viewing and printing an electronic ticket. This ticket must be printed on paper for presentation to the controller at the time of checking travel documents.
Features of payment by credit card
We accept payments by bank cards of the following payment systems: Visa, MasterCard. Payment is made through the payment gateway of the Transport Clearing House.
The result of successful payment at the payment gateway of the Transport Clearing House is a transition to the page with the paid ticket. If this does not happen, do not try to pay again until you find out the reasons for the failed operation.
The reasons for refusals to conduct an operation may be:
- the Buyer's issuing bank does not support the payment processing technology used;
- there are not enough funds on the card to pay for the ticket;
- the Buyer's issuing bank has established a ban on online payments;
- the entered data was not confirmed by the Buyer on the payment page.
If the payment operation was successful, but access to the page with the paid ticket was not provided, please contact the Aeroexpress technical support service by calling the hotline 8 800 700 33 77 or e-mail for clarification [email protected]
E-ticket
Can I return or exchange a purchased ticket?
According to the Aeroexpress rules, exchange and refund of economy class tickets is prohibited.
The return of business class tickets is also prohibited, however, there is a possibility of a one-time reissuance of a ticket for another flight. Tickets can be reissued only at the Aeroexpress ticket offices and strictly subject to the availability of seats in the business class carriage. In the absence of seats, the client can use the travel in an economy class carriage, but without refunding the difference in cost.
Refunds for unused e-tickets are not carried out, except for the cases provided for in clause 1.8 of the "Rules of travel on express trains".
E-ticket validity period:
Regular class: valid until the end of the next day from the specified departure date.
Business Class: only for the flight indicated on the e-ticket.
The ticket must display a barcode. Tickets without a barcode image cannot be verified.
When using the version for mobile devices, make sure in advance that the ticket is played correctly on your phone. To do this, make sure that the GPRS data service is connected and configured.
The open page should display an e-ticket with a barcode image. If the barcode does not reproduce, print the e-ticket on paper. Tickets without a barcode image cannot be verified.
When checking travel documents:
- Show the printed ticket with a barcode to the controller.
- present the barcode of the electronic ticket to the controller on the phone screen.
The controller will check the ride parameters using a special reading device.
Client's consent to receive sms and other messages
By accepting the Rules for Issuing an Electronic Ticket, you agree to receive information from Aeroexpress about purchased electronic tickets via your specified mobile phone number or email address.
If you have any problems with obtaining an electronic ticket or using it, please call the hotline 8 800 700 33 77 or send an email to
Electronic tickets for Aeroexpress trains
Aeroexpress trains leave from railway terminals near the stations of the Moscow Metro's Circle Line.
Airport trains: from Paveletsky railway station - to Domodedovo Airport; from the Belorussky railway station - to the Sheremetyevo Airport; from Kievsky railway station - to Vnukovo Airport.
Airport trains: from Domodedovo Airport - to Paveletsky railway station; from Sheremetyevo Airport - to Belorussky railway station; from Vnukovo Airport - to Kievsky railway station.
Travel time to Vnukovo and Sheremetyevo airports is 35 minutes, to Domodedovo - 45 minutes.
The ticket can be purchased 90 days before the travel date.
Rates
Tariff "Standard"- a passenger is provided with one trip in a standard class carriage on any Aeroexpress route within 30 days from the date indicated on the ticket (selected upon purchase). The seat is not fixed. In the absence of free seats in the carriage, passengers may travel while standing.
Tariff "Business"- the passenger is provided with a guaranteed seat, as well as a set of additional services. The place will be automatically determined by the system from the list of available places. The ticket is valid only on the flight indicated on it.
Tariff "There and back"- allows you to make 2 trips in a "Standard" class carriage. A single itinerary receipt is issued for a round trip fare trip, which allows 2 trips in a Standard class carriage. A trip in the opposite direction is possible within 30 days from the moment of the first trip, the date of which is recorded in the electronic ticket.
Pay attention! It is more profitable to buy a ticket for the Aeroexpress train at the Standard fare 4 days before departure than at the station ticket office.
Rules for buying a ticket for a child
The passenger has the right to carry children under the age of 5 free of charge. For children over 5 years old, a full fare ticket is issued. The child's age is determined on the day the trip starts.
Baggage rules
The charge for the carriage of the following items, regardless of their weight, is charged according to the established tariff.
Each passenger has the right to carry with him for one travel document (ticket) a full or children's hand luggage weighing not more than 36 kg, the size of which in the sum of 3 dimensions should not exceed 180 cm. The specified hand luggage, regardless of the type and type of packaging, must be placed on the luggage racks of an electric train car. In addition to the established norm, it is allowed to carry up to 50 kg of hand luggage for an additional fee, according to the established tariff.
For the transport of small pets, dogs and birds, one bicycle unassembled (transportation in the vestibule of the train) an additional fee is charged, according to the established tariff. Blind passengers carry guide dogs free of charge. Small pets, dogs and birds must be transported in boxes, cages, containers and placed in places intended for storing carry-on luggage. Dogs of large breeds, including service dogs, are transported in the vestibule of the train (no more than two dogs) in muzzles and with a leash under the supervision of their owners or accompanying persons, who must ensure the observance of the sanitary and hygienic regime in the train carriage. The carriage of small pets, dogs and birds is allowed in excess of the established allowance for carry-on luggage if you have a veterinary certificate.
Plants, seedlings and other planting materials with a tied crown and packed rhizomes not exceeding 180 cm in height are allowed for carriage in hand luggage at the expense of the established rate of transportation.
It is allowed to carry, for an additional fee, electronic, household, video and audio equipment, which in the sum of 3 dimensions exceeds 180 cm, regardless of whether the passenger has carry-on luggage, no more than one item per travel document (ticket).
A passenger is allowed to carry a briefcase, a handbag, binoculars, skis and sticks to them, fishing rods, a camera, an umbrella, as well as other small things, the size of which does not exceed 100 cm in the sum of 3 dimensions, in excess of the established carry-on baggage allowance free of charge.
Payment for the carriage of extra baggage or bulky items or animals is made only at the ticket office of LLC Aeroexpress. After payment, you will receive a cashier's receipt, which indicates the amount and the name of the service.
Rules for the carriage of animals
For transportation of small pets, dogs and birds, one bicycle in an unassembled state (transportation in the vestibule of a train) an additional fee is charged in accordance with the established tariffs. Blind passengers carry guide dogs is free... Small pets, dogs and birds must be transported in boxes, cages, containers and placed in places designated for carry-on luggage. Large breed dogs, including service dogs, are transported in the vestibule of the train (no more than two dogs) in muzzles and with a leash under the supervision of their owners or accompanying persons, who must ensure the observance of the sanitary and hygienic regime in the train carriage. The carriage of small pets, dogs and birds is allowed in excess of the established allowance for the carriage of hand luggage if you have a veterinary certificate.
Refund tickets
To make a return, please call the Svyaznoy Travel hotline 8 800 700 33 88.
The terms within which you can return a ticket for the Aeroexpress train depend on the class of the carriage. You can return a ticket for an Aeroexpress train in a general class carriage until 11:59 pm on the day preceding the day of travel; business class - 3 hours before the departure of the flight specified in the itinerary receipt.
If a trip to the Aeroexpress train is canceled, its full cost is subject to refund (except for the service fee for the ticket refund service in the amount of RUB 40, as well as the payment system margin charged by the bank when paying for the ticket).
Forced refund of the Aeroexpress train ticket is not provided.
In case of a voluntary return, in accordance with the regulations of Visa / MasterCard payment systems, the amount is transferred within 2 to 14 business days (depending on your bank) from the moment of expressing consent with the amount of the return to the card account.
Ticket exchange
A purchased ticket for the Aeroexpress train cannot be exchanged.
How do I use a ticket with a QR code?
After successful payment of the ticket, an e-ticket with a QR code will be sent to the mail indicated during registration. Print the ticket and attach the QR code to the turnstile reader to pass through the Aeroexpress turnstiles.
When printing a ticket, you must comply with the following requirements: do not change the default print settings (print quality, page scale and image size); The QR code located on the itinerary receipt must be well printed and readable, the presence of any defects is not allowed. In case of non-compliance with these requirements, the itinerary receipt will be considered invalid.
Payment methods
By bank card of Visa or MasterCard payment systems
To pay for the booked tickets, you need to enter the following data in the appropriate fields:
Card number –16 digits on the front side of the card (no spaces);
CVV or CVV2 code - 3 digits on the back of the card;
Card validity period - month, year, indicated on the face of the card;
Cardholder's name (as printed on the face of the card).
Draw your attention to, if your card supports 3DS authentication technology, after entering the above details, you will be redirected to the page of the bank that issued the card to enter the password. This password is provided by the bank in an SMS message.
09.01.2018
17963 0
Aeroexpress is a high-speed train from Moscow airports to the city, to metro stations - perhaps the best way to get to Sheremetyevo, Domodedovo and Vnukovo airports, though not the cheapest. But you can save a little if you buy a ticket online through the website. In this article, I'll show you how to do this.
Go to the official website of the Aeroexpress: https://aeroexpress.ru/
Select from the menu Buying a ticket, indicate the date of travel and the rate.
There are tariffs for purchases via the Internet:
- Business Class- 1000 rubles.
- standard- 420 rubles. (instead of 500 rubles at the checkout. Saving 80 rubles). Valid for 3 days, including the day of purchase and until 03:00 on the fourth day - it is written on the website, but in fact, the ticket is valid until 03:00 of the day following the date of travel indicated on the ticket).
Please note that at the box office a standard ticket costs 500 rubles, that is, it is more expensive, but there is an opportunity to buy a family and group ticket, that is, it may be a more profitable option for you:
- family- this is a ticket for 1-2 adults (from 18 years old) and 1-3 children up to 18 years old. Valid according to the date shown on the travel document. Important! The ticket is issued in the presence of children upon presentation of documents proving their age. Issued only at the point of departure on the day of travel for a group of 1 adult and 1 child.
- group- one trip in a standard class carriage only from airport Vnukovo, Domodedovo or Sheremetyevo terminal D. One ticket only for three people from a / p Vnukovo, a / p Domodedovo, a / p Sheremetyevo, on the date specified in the travel document. It is issued only on the day of the trip from the mobile cashiers in the hall. Full blocking of the ticket 30 minutes after the first pass through the Aeroexpress turnstile.
Consider buying a regular ticket at a low price on the website.
Choosing a tariff and number of tickets:
We check the date, amount and press the button To buy tickets.
At the next step, we indicate the correct data: your email address and mobile phone number in order to receive tickets and download them. Provide only correct data!
And check the box "I agree with the rules of purchase."
Please note that for purchases via the Internet, it is necessary to indicate the complete data of passengers: full name, numbers of internal Russian passports (when buying at the box office or through the terminal, the data is not requested).
Press the button below To pay.
A few minutes are given for payment, during which you need to buy a ticket, otherwise the order will be deleted.
There are various payment options, for example, from a card.
It is necessary to rewrite the data from the card into the fields and check the box for agreeing to the terms:
The payment will be processed for some time:
Further, the site provides information that the payment has passed, the tickets have been purchased, they can be downloaded in your e-mail or by the link in the SMS. Please note that tickets on a mobile phone are not just a digital code; such tickets must be downloaded via the Internet and then put the phone screen with an open ticket in the turnstile.
In your e-mail you will find a letter for each ticket, as well as a separate letter with a username and password for entering the Aeroexpress website (access to your account).
The most important thing about this ticket isQR code to be leaned against the readout turnstile. Therefore, this code does not need to be crumpled and you need to make sure that it is well-typed. When downloading a ticket to your phone, you need to press the code from your phone.
Everything! Tickets were bought, saved and printed. Have a nice trip!
How can I buy Aeroexpress tickets even cheaper?
- From time to time, Aeroexpress together with other partners (for example, MasterCard, ApplePay and SamsungPay) hold joint promotions with cheap tickets. For example, in the summer of 2017 it was possible to buy such tickets, but the promotion has already ended. Before buying a ticket, you can ask on the Promotions page on the Aeroexpress website if there are any current promotions.
Aeroexpress bonus program: how to accumulate points?
- Buy tickets for Aeroxpress and accumulate points for each ticket (additional registration in the bonus program is required):
- for the Standard fare (1 ticket) - 50 points;
- for the Business tariff (1 ticket) - 100 points;
- for the Round Trip fare (1 ticket) - 100 points.
Then you can use these points to buy a new ticket with a surcharge:
- Business - 400 + 500 rubles.
- Business - 900 + 1 rub.
- Standard - 200 + 210 rubles.
- Standard - 450 + 1 rub.
Up-to-date information on the Aeroexpress bonus program here: https://aeroexpress.ru/aero/info/bonus.html D
