Work is often associated with business trips. In this regard, the employer needs to draw up many documents related to it. One of them is considered a travel ticket confirming that the employee was sent on a business trip. Is the clearance of this document mandatory requirement of the law, or the employer can do it at will? In order to help you figure it out, we have prepared this article.

First of all, it must be said that this document is officially called a travel certificate, and it is called a travel certificate in everyday life. Such a certificate used to indicate the period that the employee was on a business trip, which was necessary for the execution of documents, first of all, the calculation of daily allowances. Until recently, this document was an integral element when sending workers on a business trip.

Travel list: is it necessary to issue it?

The rules on the need to draw up a travel certificate were valid until 2015. However, modern legislation does not provide for the compilation of a travel list as an employer's obligation. This is due to the fact that today the indicators of the number of days that an employee spent on a business trip are travel documents.

However, this does not mean that a travel certificate cannot be drawn up. So, in the internal documents of the organization, the obligation to draw up a travel ticket may be provided, in connection with which this will become a mandatory procedure.

Making a travel ticket

If the employer nevertheless decided to approve the obligation to issue travel certificates, he will need to know in what form to issue them. Here he can have two ways. First, the organization is not prohibited from independently developing the forms of travel lists. In this regard, it is possible to compile them in the form in which it is provided in the internal act of the organization.

If the company is not a supporter of the development of its own samples, it can use the already existing form No. T-10, which is a travel slip form. You can download this form below.

What documents are provided in connection with the cancellation of a travel certificate?

As noted above, now the proof of the period spent on a business trip is travel documents, which, accordingly, the employee must provide to the employer. If an employee uses official transport during a business trip, then it is obvious that he does not have such documents; in this case, the proof of the days spent on a business trip is a memo.

In addition, the employee is responsible for submitting an advance report, in which he must describe all expenses incurred during the trip. The latter must be accompanied by documents confirming them, for example, a cashier's receipt, which was provided at the hotel.

It should also be noted that previously the employer was required to keep a register of posted employees. Now he doesn't need to do this. However, again, this does not mean that the employer does not have the right to lead them. If the need to maintain such logs is prescribed in the local documents of the organization, this will become mandatory. It all depends on the needs of the organization itself.

At least once, but each of us in the process of work was sent on a business trip. For many years, the main document after a passport during a business trip was a travel certificate. Last changes in the legislation, they made significant adjustments to the rules for sending on a business trip, the main one of which is the abolition of the mandatory registration of the certificate form. In addition, a number of other changes have been made related to the determination of the time spent on a business trip, reporting documents on the trip and expenses.

Concept and main purpose

A business trip certificate is a document filled in according to the approved form (T10), which is a confirmation that an employee of any organization is on a business trip and reflects all the information about the trip on official business.

the main function certificates - control. With its help, the time of departure and arrival, as well as the employee's stay at the destination, is recorded (this is especially important if the employee visits several places during a business trip). Each enterprise or institution, where the employee went on business, makes a note of arrival and departure on its territory.

In order to minimize document circulation, the Government decree, which came into force in January 2016, canceled the mandatory filling out of the travel certificate form, as well as the service assignment.

However, many institutions and organizations are in no hurry to refuse these documents. There are several reasons for this, because a travel certificate allows:

• accurately take into account the time spent on the trip;
• receive information from the counterparty organization where the employee was going;
• determine the time spent on the road and the time to complete the actual service assignment;
• discipline the employee to properly perform the assigned tasks.

In addition, in many organizations the registration of business trips is carried out in accordance with the developed Regulation on business trips, and until it is canceled or replaced with a new one, published taking into account innovations in document flow, they use both a certificate and a job assignment. In this case, it is still necessary to issue certificates.

Rules and features of filling out this document

Filling certificates - duty personnel service at the enterprise. If there is no personnel unit, any unit is assigned to a business trip. Until the beginning of 2015, the basis for issuing a certificate was the order of the head to be sent on a business trip.

In connection with the innovations, it is now sufficient for the employer's decision to send the employee to perform the task outside the place of work. Such a decision can be formalized in the form of an order, order or, in fact, a decision (necessarily in writing).

Peculiarities travel certificate:

• issued in one (single) copy;
• handed out to the employee;
• obligatory presence of the seal of the institution and the signature of the head;
• be sure to make a mark at the enterprise where the employee is sent;
• at the end of the trip, it is submitted to the accounting department.

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The procedure and rules for filling out the T10 form

The T10 travel certificate form was developed by the Decree of the State Statistics Committee in 2004. Also, employers had the right to independently approve the form of this document.

Certificate is required should contain:

1. the name of the organization (as in the charter);
2. date of filling;
3. Document Number;
4. data on the employee (including passport information, personnel number, position);
5. the place where the employee is sent;
6. the purpose of the trip and its duration (in days).

On the reverse side identity contains data:

• arrival at the place of business trip;
• departure from it;
• certification signature and seal of the host organization.

Important: the number of days of a business trip is indicated both in numbers and in words, excluding travel time.

At bug fix it is necessary to cross out the incorrect entry with one line and indicate the correct one above it. On the certificate, the signature of the employee sent on a business trip for acquaintance must be affixed.

The specified information should be contained both in the unified T10 form and in a self-developed form.

Reporting rules

In 2015, other changes were made related to the direction of business travel and reporting. Government Decree No. 771 on this entered into force on 8 August this year.

Changes touched on the following:

1. Redefined order of referral worker on a business trip. Now you need a written decision of the head, drawn up in the form administrative document(order, order, etc.).
2. The actual travel time accounted for according to the travel documents presented by the employee upon return. In the absence of such documents, the term is confirmed by documents for renting housing (hotel, rent under a contract).
3. If there are no travel documents or a residence agreement, the duration of the trip can be confirm with a memo addressed to the head, with the attachment of a document from the receiving party on the date of arrival and departure.
4. By the decision of the manager, the employee can go on a business trip Not only by public transport , but also on office, personal, rented. This must be indicated in writing prior to the business trip.
5. Business trip report it is not necessary to write.

In general, the changes in the rules for sending workers on a business trip adopted in 2015 are aimed at simplifying document flow, clarifying some controversial issues, minimizing employee reporting on the trip. And the question of whether or not to issue a travel certificate remains at the discretion of the employer.

A detailed video instruction on what documents and how they need to be issued for a business trip is given below:

Since 2015, use is no longer formally required. Then the question arises whether it makes sense to use this form further, or whether it would be more expedient to use any other documents in order to correctly formalize the departure and arrival of an employee. Therefore, you should understand this problem in order to avoid possible claims from the tax authorities.

A business trip is a working trip of an employee, drawn up in the prescribed form, to another geographic location. It is worth noting that the concept of a business trip refers only to those employees who work most of the time at a stationary place of work, and if the meaning of the work is reduced to constant traveling, this will not be considered a business trip.

The first and last days of a business trip are considered the day of departure and arrival of the transport (bus, motor ship or other) on which the traveled employee travels.

During the trip, the employee incurs certain expenses. According to Labor Code the organization must compensate him for them. These include travel, accommodation, daily subsistence allowance, cellular communications, visa payments and others.

The law does not limit the amount of per diem, but a small business usually costs seven hundred rubles, since everything above this amount is taxed. If this limit is exceeded, then the tax calculation is carried out on the next date the salary is issued to the employee, and before that an advance report must be created. This is due to the fact that an employee during a business trip could spend more than the amount issued by the account, and not completely spend it.

Before the certificates were canceled, the procedure for issuing a working trip looked like this:

1. A service assignment (T-10a) was created with the main parameters (goal, place, dates).
2. On its basis, the head made out an order, which instructed the subordinate to go to the place of the assignment.
3. Then a travel certificate was issued, according to which the accountant allocated the money to the account.
4. Upon return, the employee reported for the money using an advance report (due within 3 days upon arrival) and receipts confirming expenses. And for the work done with the help of a business trip report and records of arrival and departure in the certificate.

In fact, many parameters are duplicated in these forms, which is probably the reason for their abolition.

How to fill out a travel certificate: sample

A travel certificate is a primary document with general information on the movements of a travel person, certified by the relevant officials. Starting from April 1, 2004, it was filled in according to the T-10 form. But since January 8, 2015, the government has relieved the business of the need to use this form in the workflow. Together with him, the service assignment and the report on business trips were canceled. From now on, the travel certificate can no longer be used to confirm travel expenses.

However, if there is a reason, the organization can continue to use it. This must be prescribed in the relevant internal act of the enterprise. For example, in the widespread "Regulations on business trips". Also, the organization can change this form if necessary.

Various employees (personnel officer, accountant, secretary, manager and others) can issue this document to the traveler. It makes sense for the manager to appoint by order the person responsible for issuing the certificate. Better if it is an employee interested in getting data from the identity. For example, a personnel officer who keeps track of working hours.

The completed form looks like this:

The first part reflects the following details:

• name and some details of the organization
• city ​​and organization where the employee is sent
• Full name of the traveler, passport series and number, position, department where he works and the purpose of his trip
• from what date the business trip begins and ends, as well as its total duration
• Is the number assigned to the organization by Rosstat
• OKUD - the code of this form in the classifier of accounting documentation
• the document number is the number of the journal entry and the date of this entry
• personnel number - this unique number is allocated to each employee and after his dismissal is not used anywhere else

There may be cases when an employee is sent to several places at once, but the form header contains a line for only one destination. In such a situation, you need to independently add the required number of lines in the form for each organization. This could be done even before the cancellation of travel certificates, because according to the Federal Law on accounting and letters from Rostrud, it is the right of the company to change the primary, if necessary.

In the second part (on the reverse side) of the form, marks are put with the dates of the departure-arrival of the employee with the corresponding signatures of the sending and receiving parties.

The document can also be certified with a seal (if used).

If mistakes are made in the travel certificate, it will be an internal matter of the organization. The regulatory authorities are no longer entitled to ask for this document.

How to arrange a business trip without using a travel certificate

At the moment, for a business trip, only the order of the head (T-9) and an advance report on arrival (Form N AO-1) are enough.

In the event that the organization has decided not to use the abolished forms anymore, then it is necessary to fix it from travel certificates. All references to these forms should be removed from the local act, which may be the "Regulations on business trips". And accordingly, register that now for all these purposes an order is used to send an employee on a business trip. But since the order does not contain a line about the purpose of the trip, the organization should independently develop and approve a modified form T-9, where this feature will be provided (for most primary documents, this is permissible).

Also, in the local act, you need to fix the amount of per diem, the procedure for recognizing and reimbursing expenses. Including how the employee's trip by his car should be confirmed.

Information about the employee's departure on a working trip was previously mentioned in a special journal, where there was a special column for the certificate number. Now you can put a dash there or not fill it in at all.

How to confirm expenses in 2017

A business trip must be confirmed with travel tickets (for example, air tickets, train tickets, etc.) to and from the destination. If the employee has lost them, then you should contact the transport company to get a copy. You also need all checks and receipts for the hotel, renting an apartment, paying for communications and other expenses.

In the case when an employee went on a business trip in his car, then upon arrival back he needs to submit memo with dates of arrival and departure and supporting documents (cash receipts for fuels and lubricants, parking receipt, etc.).

Justification of expenses for tax purposes

Currently, only relevant receipts and an expense report are needed to prove expenses. If there are no receipts, then you will have to accrue personal income tax on these amounts. As for travel certificates, the courts have previously recognized that they are not needed, since there is no such requirement in the Tax Code.

The situation is similar. If there are all checks, then they are not credited. Until 2015, the certificate was required to be attached to the expense report and it could be difficult if it was not there.

When calculating the base for income tax, travel expenses are recognized as expenses related to production and sales. These expenses are taken into account on the date of acceptance of the advance report. Until 2015, certificates were needed to include travel expenses as part of expenses.

All travel expenses must be economically justified. For this, it is enough that the purpose of the trip, specified in the order, is aimed at receiving. Until 2015, the tax authorities themselves admitted that in this regard, the order and the travel certificate essentially duplicate each other.

Thus, the law unambiguously makes it possible to dispense with travel certificates. And this greatly simplifies the workflow, especially for small businesses. But for larger enterprises, it may be useful to maintain this form for more complete control over personnel movements.

Write your question in the form below

The interests of a business entity may lie not only in his hometown, but also in neighboring ones. Therefore, to solve problems, he needs to send his employees on business trips. The number of documents that are required for registration of such a trip may include a travel certificate. The law does not allow the use of this form, but many companies continue to do so voluntarily.

Until 2015, if an employee's business trip was made to another city or country, this form was required to be used without fail.

The certificate was then used to fix the terms that the employee spent on the trip, and also with the help of it, the daily allowance was calculated for business trips.

Since 2015, at the legislative level, this form has been allowed not to be applied. From that moment on, the certificate was issued without fail only when this action is spelled out in the accounting policy of the company or other internal regulations.

In the event that the employee does not issue the form, the terms of the business trip can be confirmed with travel tickets, hotel checks and other receipts of strict accountability.

Attention: if, then now the order plays the leading role in the design of this trip. And already on its basis, it draws up other auxiliary documents, including certificates.

For this document, a special unified form T-10 has been developed. Business entities have the right to use this form, or develop their own, which will take into account the peculiarities of the functioning. For example, in such a form, you can immediately include a section for a service assignment, for a trip and other modifications.

After all the necessary information has been entered into the document, it is signed by the leading person and seals are affixed, the form must be handed over to the person going on the trip.

The rules require that the business trip form be presented only with a passport or other document with which you can confirm your identity.

Attention: along with the travel certificate, a service assignment form may be issued, but it is also optional. In the assignment, you need to specify what exactly the employee must do during the trip, and then the employee himself makes a report on the implementation.

After the employee has returned from the trip, he draws up on the expenses made, attaches a travel certificate to it and submits the entire package of documents for verification to the accountant.

Travel certificate in 2019 form download

Files to download:

Business trip certificate: a sample of filling out the T-10 form

Let's look at examples of how the travel certificate form is drawn up.

Front side

First, the document must indicate the full or short name of the organization. Numeric is indicated next to the table.

Then, next to the name of the form, you need to put down its serial number and the date when it was issued. If this is provided by the accounting policy or internal acts, then under these details (number and date), the certificate must be registered in the business trip log.

The next step in the document is to write down the full name of the person. the employee to whom he was discharged, his number in the report card, the position for which he works and the structural unit.

A situation may arise that the employee does not go specifically to a certain company, but simply to another city. For example, he may have a task to find potential partners. Then only the name of the country and city is recorded in this column.

Information about the goal that is set for the employee, the number of days of the trip, the dates of its start and end is transferred from the job assignment, and other accompanying documents.

Mandatory certification form T-10 must include information about the document, which can confirm the identity of the employee. Usually, a passport acts as it, and therefore you need to indicate not only the name, but also the number, series, date of registration of the document.

After filling out the form, the head of the organization must sign on it. The seal is imprinted when it is used by a business entity.

Downside

At the bottom of the form or on its reverse side, there may be columns where the receiving parties must put marks on the arrival and departure of the employee. Here it is necessary to indicate the name of the settlement, the arrival or departure, the signature and its decoding.

If the receiving party uses a seal in its activities, then it is necessary to affix its imprint. But this must be done so that both the print and the rest of the information are perfectly readable.

If an employee has several assignments to visit various organizations, then they must put down marks on the trip sequentially. Thanks to this, in the future, it will be possible to trace the entire path of the employee from leaving the company to returning back.

Attention: corrections are allowed in the document. Most often this is due to a change in travel dates. However, these corrections must be carried out as carefully as possible. Information deemed to be incorrect should be crossed out with a single line so that the old information is easily readable.

Can the receiving party refuse to mark?

Due to the fact that the business trip form is no longer necessary to use, the receiving party may refuse to affix arrival and departure marks. However, such a refusal cannot be considered a violation in the execution of the document.

In the case when the stamps are not affixed on a business trip, then to fix the dates of the trip, you can use:

• Information from tickets and other travel documents;
• The marks of the customs authorities in the passport. They will also determine the dates of crossing the border in both directions.
• Memo of the employee.

Important: a service desk must also be issued if the employee used a personal or work car for the trip. However, to confirm the dates of the trip and the route, it will be necessary to provide a waybill, receipts from gas stations and other documents.

What other documents are being processed

When a travel certificate is issued, the following forms can also be prepared with it:

• Service assignment - this document is drawn up to reflect in it the goals and tasks set for the employee that he needs to achieve and perform on a business trip. This form does not need to be completed at this time.
• A report on the work done is a document drawn up by an employee when he returns from a business trip, and contains his report to the management on the implementation of the assigned tasks. It does not apply to mandatory forms, which must be compiled by the company.
• An advance report is a primary document that an employee who has returned from a business trip must necessarily submit in order to report on the costs incurred by him. It is drawn up on the basis of supporting documents that come as an attachment to it.
• Hotel bills, lease agreements, receipts - documents that are issued to an employee on a business trip to confirm his living expenses.
• Tickets, receipts, insurance poles - documents issued to an employee during a business trip by third parties to confirm his transportation costs. This group can include boarding passes, laundry receipts, etc.
• Other forms of documents issued to the employee by third parties to confirm other expenses on a business trip. For example, a receipt for luggage storage, receipts from telecom operators, etc.
• Service note - this document is drawn up by an employee upon returning from a business trip, with the obligatory attachment to it of confirmation forms for fuel. It is used when an employee goes on a business trip on a personal or service transport... In addition, a memo may be drawn up by an employee to confirm expenses for which he does not have supporting documents. For example, for accommodation or for travel.

From 01/08/2015, the government decree canceled the travel certificate, service assignments and business trip logs (decree of 12/29/2014 No. 1595). Thanks to new edition regulations on the specifics of sending employees on business trips (approved by the RF Government Decree No. 749 of 13.10.2008), it became easier for employees to confirm their presence on a working trip. After the 2015 amendments, the latest news about changes in travel certificates in 2019 did not appear.

Since 2015, the workflow for the registration of business trips of employees has been simplified: to justify the trip, a written decision of the head of the organization, which is drawn up by order, is sufficient. The employee confirms his stay at the destination with train tickets (plane, bus), and in their absence, with other similar documents (invoices, receipts for a hotel, gasoline, etc.). If the employee does not have such papers, then he asks the receiving party for a memo, in which the duration of the business trip is confirmed.

Since the law does not prohibit issuing a travel certificate in 2019, many companies continue to apply this document. It is convenient to use it:

• confirm the fact that the employee is on a working trip;
• reflect the exact dates of arrival and departure;
• confirm expenses and per diem charges.

Which form to use

Each employer independently decides whether the organization needs travel certificates in 2019 and which form to use for this. Many companies continue to use the approved T-10 form. It helps to formally record the fact, purpose and validity of the trip. Until recently, this form was mandatory, and clerks continue to use the standard form out of habit, for fear of encountering difficulties in confirming business trips. But the unified T-10 is advisory in nature, so the company has the right to develop its own form, simplify or supplement the recommended form.

In any case, if the organization decides to use a travel certificate for internal document circulation (it does not matter whether it is a standard or its own form), this fact must be fixed in local regulations... It is important to inform employees whether it is obligatory to present a travel certificate together with documents confirming expenses, how to fill it out correctly and check it before delivery, what the consequences will be for refusing to comply with internal rules.

If you do not want to deal with additional paperwork, do not worry about where in the organization indicate that travel certificates are not needed, since they are optional.

Registration and filling rules

Despite the fact that the official travel certificate was canceled, most managers, accountants and personnel officers continue to use their usual forms, because they find them convenient. If your organization, when asked whether it is necessary to issue a travel certificate, answered in the affirmative, you will need to fix the basic rules for filling out this form.

Form T-10 consists of front and back sides and is filled out in several stages.

When making a trip, first fill out the front side, where they indicate:

• the name of the employing company;
• number and date of the order to send an employee on a working trip;
• information about the employee (full name, personnel number, position, department);
• the place where the employee is sent (country, region, city and name of the organization);
• purpose and duration of the trip.

Below is a space for indicating:

• exact dates of the start and end of the trip;
• number of the document confirming the identity of the employee.

The front side is certified by the signature of the head and the seal of the company.

The rest of the information is indicated on the reverse side and filled in during the business trip itself:

• date of departure from the sending organization and its name;
• position and signature of the person responsible for registration, certified by the seal of the employing organization;
• date of arrival at the host organization and its name;
• position and signature of the person responsible for registration, certified by the seal of the host organization;
• date of departure from the receiving organization, duly certified;
• date of arrival at the sending organization, duly certified.

An example of filling out a form T-10

It is the responsibility of the manager to decide who and how to fill out the travel certificate form approved in a particular organization. But usually personnel, accounting, or secretaries are appointed responsible for filling.

Errors in the document are corrected by crossing out incorrect information and entering the correct information. It is enough to certify the change with a signature authorized person and the document will be valid.