Accounting and taxations changes relevant to business trips regulations in Russia, July 2015.

1. ACCOUNTOR
Sadovnicheskaya nab. 79 Moscow Stockholm
115035 Moscow, Russia St. Petersburg Oslo
+7 495 788 00 05 Kyiv Copenhagen
accountor.ru Helsinki Utrecht
info@accountor.ru
Updates on business trips regulations in Russia,
July 2015
An employee came back from a business trip later than
planned
Terms of business trips are determined by the travel documents and not the travel
certificate. If the employee stayed for the weekend, then the extra days spent at the
location of the business trip are not paid. The cost of a return ticket can be included in
the cost, but with a caveat. It is necessary to get permission to stay from the head of
the organization for staying at the location of the business trip over the weekend. It
can be specified on the order when sending an employee on a business trip or in a

2. ACCOUNTOR
Sadovnicheskaya nab. 79 Moscow Stockholm
115035 Moscow, Russia St. Petersburg Oslo
+7 495 788 00 05 Kyiv Copenhagen
accountor.ru Helsinki Utrecht
info@accountor.ru
separate statement from the employee, which looks like this: "Please extend the actual
time spent at the location of the business trip in Sochi to 14 June 2015 inclusive. And
pay for the ticket on that date."
If the employee does not return from a business trip, and is on holiday at the location
of the business trip, the return ticket must be paid by himself.
If the employee has returned later because of delayed flights, the trip is extended
automatically. Daily payments are extended because of the forced delay. A return
ticket is also to be paid on behalf of the organization.
Legislation act: Letter of the Ministry of Finance dated April, 30 2015 № 03-03-
06/1/25283
An employee went on a business trip in a personal car
If the employee went on a business trip in a personal car, on his return the employee
has to write a memo and attach the bills for accommodation, a roadmap, as well as
primary documents confirming the cost of fuel (receipts, cash receipts, and so on). It
is better to have the receipts from gas stations from the destination of the business
trip. If the employee has no bills from a gas station related to the dates of a business
trip (the car was filled up in advance), as well as no documents confirming his stay (he
did not live at the hotel but with friends), the payment for stay and fuel cannot be
included in the costs.
Legislation act: Letter of the Ministry of Finance of Russia dated November, 20 2014
№ 03-03-06/1/58868
An employee went on a business trip with an official car
If the employee went on a business trip in an official car, there is no need to write a
memo. The employee must complete a waybill and attach receipts. If the employee
traveled with other employees, the driver will have the roadmap and the bills and other
staff will have to write memos.
Legislation act: Letter of the Ministry of Finance of Russia dated November, 20 2014
№ 03-03-06/1/58868

3. ACCOUNTOR
Sadovnicheskaya nab. 79 Moscow Stockholm
115035 Moscow, Russia St. Petersburg Oslo
+7 495 788 00 05 Kyiv Copenhagen
accountor.ru Helsinki Utrecht
info@accountor.ru
Accountor is the largest accounting, payroll & HR outsourcing company in Northern
Europe. In Russia we have successfully operated since 1992. In order to learn more
about us and our services, please contact us:
Samuli Pesu
Deputy CEO
Mobile: +7 926 710 43 61 / +358 50
553 20 34
Office: +7 495 788 00 05
Email: Samuli.Pesu@accountor.ru
Daniil Berlizov
Senior Business Development
Manager
Mobile: +7 916 539 68 66
Office:+7 495 788 00 05
Email: Daniil.Berlizov@accountor.ru
Pertti Särösalo
Sales Director Nordics
Mobile: +358 40 590 7603
E-mail: Pertti.Sarosalo@accountor.ru