Example of the purpose of business trips for proper registration

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

It is known that an example of the purpose of business trips can be easily found in specialized magazines for accountants. It would seem that it is not difficult to use ready-made experience. However, if the purpose of the trip is formulated incorrectly, the costs of it cannot be taken into account in expenses to reduce the taxable profit of the enterprise. Therefore, it is necessary to justify the employee's business "journey" thoughtfully and carefully.

What documents to prepare

It is very convenient when a specialist who knows how to arrange a business trip works in an organization. But in times of massive layoffs, many small business owners have to keep their own records and do most of the official paperwork.

Private entrepreneurs and employees who have not completed accounting courses, if necessary, are interested in how travel allowances are processed.

It's no secret that this procedure includes several steps.

1. SupervisorThe company issues a business trip order in the T9 form. It contains:

• Full name employee;
• his personnel number;
• position;
• division of the company (department, sector, department) in which the employee works;
• goals and objectives of the trip, its timing, sources of funding (usually the employer's funds);
• destination.

A document is attached to the order - the reason for the trip (memo or invitation).

Until 2013, it was also required to prepare a service assignment and a travel certificate. These forms are no longer required. The labor costs of accountants have decreased, but new questions have arisen: how to confirm the fact of a business trip and how to prove that the purpose of the business trip has been achieved?

In this regard, in many organizations, employees continue to issue travel certificates. This is a small and at the same time very informative document. The purpose in the travel certificate is the same as in the order.

2. The employer purchases travel tickets, books a hotel room.

3. The seconded employee signs that he is familiar with the order, receives travel tickets and information about the place of residence.

4. Daily allowances are calculated. By law, they are:

- 700 rub. per day - when traveling within the territory of the Russian Federation.

- 2500 rub. per day - for business trips abroad.

The employer may, on his own initiative, increase payments, but in this case he will be obliged to contribute to the budgetPersonal income tax accrued on amounts exceeding the specified values.

5. The employee's salary is calculated for the time of his stay outside the main place of work. It is the average daily earnings multiplied by the number of days of a business trip. If the time spent on a business trip falls partially on weekends or holidays, the salary for this day is calculated at a double rate.

6. Upon returning from a trip, the employee fills out an advance report on expenses incurred in the form No. AO-1 and attaches supporting documents: travel tickets, a voucher for hotel accommodation, a travel list, checks for paying for fuel, if necessary.

7. Summing up: was the purpose of the trip achieved? The employee prepares a written report or submits documents confirming the completion of a job assignment.

What if the stated purpose of the trip is not achieved?

Can the travel expenses in this case be taken into account to reduce the taxable base? This issue still causes controversy between accountants and representatives of the Federal Tax Service. The latter argue that the costs of an unsuccessful trip are not accepted for tax accounting.

Accountants and owners of firms, in turn, put forward claims for recognition that the employee's business trip is of a production nature, regardless of its result. Often they manage to defend their point of view in court.

In particular, a very common example of the purpose of business trips - "Sign a contract with the customer." There isthe likelihood that the transaction will not take place. In this case, the tax authorities consider it unreasonable to attribute the costs of a business trip to expenses to reduce profits. However, the heads of enterprises have repeatedly managed to prove that during the negotiations strong business ties were established with potential customers, which may lead to the conclusion of a contract in the future. The court recognized the right of the taxpayer to accept travel expenses for tax accounting.

"Universal" wording for job assignments

Currently, experienced auditors recommend: if there is any doubt that the purpose of the trip will be achieved, it is better to indicate it in the order in general terms. When setting goals, it is allowed to use free formulations. Here are examples of the purposes of business trips that do not oblige the employee to document the fact of completing the task:

Ivanov I. And he is heading to the city of N-sk for:

• solving production issues,
• negotiations on possible cooperation,
• establishing business contacts,
• research the market for the possibility of purchasing goods.”

The seconded worker did not complete the task indicated in the order

If a specific goal was set and it was not achieved, it is permissible to demand an explanatory note from the employee containing information about:

• why the service task failed,
• what is the result of the trip,
• than the "journey" is economically beneficial for the company.

If there is a letter from an employee of the taxauthorities, as a rule, recognize it as legitimate to accept travel expenses for tax accounting.

What conditions must be met when assigning a service assignment?

Unfortunately, the normative documents do not provide the correct examples of the purposes of business trips as a sample. The tasks that the employee must solve during the trip, the employer determines independently. However, when drawing up an order, it is important to take into account some points:

1. In order for travel expenses to be accepted for tax accounting, the production need to move an employee to another city or country must be obvious. For example, the cost of traveling to a corporate event or an awards ceremony cannot be included in expenses to reduce profits.
2. Goals and objectives of the business trip must correspond to the job duties of the employee.
3. The date and route of the "journey" cannot contradict its cause. For example, if an employee was sent on a business trip to participate in an exhibition, he must depart in the opposite direction within 24 hours after the end of the event.

Travel of senior staff

First persons of companies and their deputies travel to other cities and countries, as a rule, for:

• carrying out key negotiations with partners,
• participation in official events,
• establishing contacts with potential customers.

A business trip of a manager is most often issued not by an order in the formT9, but with an order containing the phrase: “I am leaving for _ for the purpose of …”. In the order, as in the order, it is necessary to indicate the full name. and the position of the employee, destination, purpose and objectives of the business trip.

Here are examples of job assignments that the first person of the company can assign to himself or his deputies:

• negotiating with Komplekt LLC;
• demonstration of samples of products of Standard LLC;
• participation in the exhibition "Electrical Materials of Russia", Moscow September 27, 2016;
• holding a presentation for the participants of the Cosmotechnics meeting on July 20, 2016;
• participation in the seminar "How to survive the financial crisis" on August 21, 2016, held by LLC Training Center "Consultation" in Moscow;
• lecture to students and graduate students of Moscow State University on the topic "State support for domestic producers";
• exchange of experience with the participants of the conference "Business is easy and fun", held from October 10 to 15, 2016;
• professional development;
• experience new technologies.

The business trip of the director and his deputies may also be related to checking the quality of the work of the company's branches. Here are some examples:

• summing up the results of the financial and economic activities of the subsidiary Our Firm LLC for the 1st half of 2016;
• participation in the audit of financial and trading operations of the branch of OOO "Enterprise" in N-sk;
• analysisquality of work and certification of personnel of the additional office No. 0233 in A-sk from September 02 to September 10, 2016

If necessary, the purpose of the trip can be divided into several narrower tasks. They are usually not indicated in the order, but are reflected in the internal documents of the company.

So, for example, the following tasks can be set for the goal of “negotiating with Perspektiva LLC about possible cooperation”:

Acquaintance and personal meeting with the General Director of Perspektiva LLC: demonstration of promotional materials, product samples, discussion of delivery terms

Planned result:

• to establish contact with the head of Perspektiva LLC,
• to bring him information about the competitive advantages of Our Company products and the benefits of cooperation,
• negotiate a contract for the supply of the first batch of goods.

2. Participation in a meeting with the procurement department of LLC "Enterprise", discussion of the terms of the contract.

Planned result:

• Achieve the right to supply goods on the terms of 100% prepayment, subject to the provision of Perspektiva LLC with a wholesale discount of no more than 20% of the price indicated in the price list (option 1);
• Agree on the supply of goods in the amount of one ton of raw materials per month, without discount, with payment by installments for a period of not more than 3 weeks (option 2).

After returning from a trip, the director sums up whether the purpose of the trip has been achieved.

Business trips of sales managers

How to book a business tripan employee responsible for customer service and sales? Sales managers are usually set clear goals, expressed in quantitative terms. How well and efficiently an employee fulfills a business plan depends on his earnings and career prospects.

If an employee responsible for working with clients fails to complete the main task of a business trip (make a sale), the employer still wants to get as much information about the potential customer, the prospects for cooperation with him, as well as the reasons why managed to close the deal.

In addition, it is important for the head of a company aimed at expanding the customer base to understand which of the competing firms the potential customer is cooperating with and on what terms the contracts are concluded.

Therefore, when a sales manager goes on a business trip, he is given a multi-level goal that includes tasks related not only to negotiations with the customer, but also to the collection of market information.

Main duty assignment might sound like this:

• negotiating and establishing initial contact with Future Client LLC;
• conclusion of a contract for the supply of materials for the company JSC "Customer";
• expanding the customer base, exploring market opportunities in N-ska;
• participation in the exhibition "Building materials today" August 01, 2016;
• exchange of experience with sales managers of the Western branch of the company; participation in corporateProfitable Deals Conference;
• Training new employees of West Branch Sales Department;
• organization and holding of the seminar "Successful work".

"Conclusion of a contract for the supply of goods" is the most popular purpose of business trips for employees responsible for working with customers. It can be revealed in problems:

• meeting with a representative of the procurement department of Future Customer LLC, identification and analysis of needs;
• Visit to competing enterprises LLC "Rival 1" and JSC "Rival 2" as a "mystery shopper": obtaining price lists, collecting information on the terms of cooperation with customers, compiling a report for the marketing department, identifying the strengths of the LLC "Rival 1" and JSC "Rival 2";
• negotiations with the head of the procurement department of Future Client LLC, demonstration of product samples, agreement on the terms of the contract;
• meeting with the CEO of Future Client LLC, signing the contract.

After returning from a trip, the sales manager must submit a report on the implementation of each task and the results obtained. It is accompanied by minutes of negotiations, an analysis of the needs of a potential client, materials for marketing research, copies of commercial offers, a signed contract (if any).

Similarly, the purpose of a business trip can be formulated for the head of the client department or the director of the sales department.

The following tasks can be assigned to the management team:

• carrying out an internalaudit of sales transactions,
• control over the work of the branch of the company,
• participation in the meeting of the Customer Experience Improvement Committee,
• providing a sales report to board members at the annual meeting.

Traveling to purchase supplies

Directors of enterprises, as well as employees of purchasing departments, often go on business trips in order to purchase goods for the needs of the enterprise.

In this case, the order can specify any example of the purpose of business trips from the following:

• negotiating with Possible Supplier 1 LLC and Possible Supplier 2 LLC, discussing the terms of cooperation;
• establishing business contacts with Zavod LLC, studying the production process and product samples;
• conclusion of contracts for the purchase of raw materials and components with LLC "Material" and JSC "Details";
• negotiation of the terms of the contract with the supplier Producer LLC.

Travel of production workers

Often "travel" account for engineers for the installation and installation of equipment, builders, workers. For these specialists, any example of a business trip task from the following is relevant:

• installation and initial testing of production equipment "Line-1" in the workshops of JSC "Customer",
• installation, adjustment and commissioning of equipment "Conveyor-100",
• warranty service of the machine "A-2",
• maintenance work onproduction line JSC "Customer",
• unscheduled repairs, fixing machine breakdowns,
• equipment maintenance.

Business travel drivers

“Helm workers” often have to travel to other cities in order to transport goods, documents, and deliver specialists to their places of work.

A business trip of an employee of this category is usually associated with the following tasks:

• delivery of the commercial director of Standard LLC to the place of negotiations with Client LLC,
• receipt of materials at the supplier's warehouse, delivery of goods to the territory of Our Firm LLC,
• car repair, purchase of spare parts,
• technical car diagnostics in a certified car service.

Conclusion

Now you know what points it is important to pay attention to when arranging an employee's business trip. In this article, you can choose an example of the purpose of business trips that suits your personal case.