It is known that an example of the purpose of business trips can be easily found in specialized journals for accountants. It would seem that it is not difficult to take advantage of the ready-made experience. However, if the purpose of the trip is not formulated correctly, 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 business trip of an employee thoughtfully and carefully.
What documents to prepare
It is very convenient when a specialist is working in the organization who knows how to arrange a business trip. But in times of mass cuts, many small business owners have to keep records and compile most official papers.
Private entrepreneurs and employees who have not completed accounting courses, if necessary, are interested in how travel arrangements are processed.
It is no secret that this procedure includes several stages.
1. The head of the company issues a business trip order in form T9. It contains:
- FULL NAME. employee
- his personnel number;
- position;
- the division of the company (department, sector, department) in which the employee works;
- goals and objectives of the trip, its timing, sources of financing (usually the funds of the employer);
- destination.
The order is accompanied by a document - the basis of the trip (memo or invitation).
Until 2013, it was also required to prepare a job assignment and a travel certificate. Now these forms are optional. The workload of accountants was reduced, but new questions arose: how to confirm the fact of a trip as required and how to prove that the purpose of the trip was 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 tickets, book 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. The per diem is calculated. According to the legislation they comprise:
- 700 rubles. per day - when traveling within the territory of the Russian Federation.
- 2500 rub. per day - with foreign business trips.
The employer may, on his own initiative, increase payments, but in this case he will be required to contribute to the personal income tax budget charged from amounts in excess of the indicated values.
5. The employee’s salary is calculated for the duration of his stay outside the place of primary service. 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 partly on weekends or holidays, wages for this day are calculated in double size.
6. Upon returning from a trip, an employee fills in an advance report on expenses incurred in the form No. AO-1 and attaches supporting documents: travel tickets, a hotel voucher, a waybill, checks for paying for fuel and lubricants, if necessary.
7. The results are summarized: is the purpose of the trip achieved? The employee prepares a written report or submits documents confirming the fulfillment of the job assignment.
What if the stated purpose of the trip is not achieved?
Is it possible to take business trip expenses into account in order to reduce the tax base? This issue still causes controversy between accountants and representatives of the Federal Tax Service. The latter argue that the cost of an inconclusive trip is not accepted for tax accounting.
Accountants and business owners, in turn, bring lawsuits to recognize that the employee’s business trip is operational, regardless of its outcome. Often they manage to defend their point of view in court.
In particular, a very common example of the purpose of business trips is “Sign a contract with a customer”. It is likely 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, business leaders have repeatedly managed to prove that during the negotiations strong business ties were established with potential customers, which could 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" formulations 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 with general phrases. When setting tasks, it is allowed to use free formulations. Here are examples of business trip goals that do not oblige an employee to document the fact of a task:
“Ivanov I. And sent to the city of N-sk for:
- solving production issues
- negotiations on possible cooperation,
- establishing business contacts,
- market research on the possibility of acquiring goods. "
The seconded employee did not fulfill the task indicated in the order
If a specific goal has been set, and it has not been achieved, it is permissible to request an explanatory note from the employee containing information about:
- why it was not possible to complete a job assignment,
- what is the result of the trip
- than the completed “journey” is economically beneficial for the company.
If there is a letter from the employee, the tax authorities, as a rule, recognize as legitimate the adoption of travel expenses for tax accounting.
What conditions must be observed when assigning a job?
Unfortunately, the normative documents do not indicate as an example the correct examples of the purposes of business trips. The tasks that the employee must solve during the trip, the employer determines independently. However, when drawing up the order, it is important to consider some points:
- In order to travel expenses could be taken into tax accounting, the production need to move an employee to another city or country should be obvious. For example, the costs associated with a trip to a corporate celebration or award ceremony cannot be included in expenses to reduce profits.
- The goals and objectives of the trip should correspond to the official duties of the employee.
- The term and route of the “trip” cannot contradict its reason. For example, if an employee was sent on a business trip to participate in the exhibition, he must depart in the opposite direction within 24 hours after the end of the event.
Executive Travel
Top executives of companies and their deputies travel to other cities and countries, as a rule, for:
- conducting key negotiations with partners,
- participation in official events,
- establishing contacts with potential customers.
The business trip of the head is usually made out not by an order in form T9, but by an order containing the phrase: “I am departing to .______________ for the purpose of ...”. At the disposal, as in the order, it is necessary to indicate the full name and employee position, destination, purpose and mission objectives.
Here are examples of job assignments that the first person of the company can appoint for himself or his deputies:
- conducting negotiations with LLC “Komplekt”;
- Demonstration of product samples of LLC Standard;
- participation in the exhibition “Electrical Materials of Russia”, Moscow, September 27, 2016;
- conducting a presentation for the participants of the meeting "Space Engineering" July 20, 2016;
- Participation in the seminar “How to Survive the Financial Crisis” on August 21, 2016, held by the Consultation Training Center LLC in Moscow;
- giving a lecture to students and post-graduate students of Moscow State University on the topic “State support of domestic producers”;
- exchange of experience with participants of the conference “Business is easy and with pleasure”, held from October 10 to October 15, 2016;
- professional development;
- familiarization with new technologies.
The business trip of the director and his deputies may also be related to checking the quality of work of the company’s branches. Here are some examples:
- summarizing the financial and economic activities of a subsidiary of Our Firm LLC for the 1st half of 2016;
- participation in the audit of financial and trade operations of the branch of LLC Enterprise in the city of N-sk;
- analysis of the quality of work and certification of personnel of the additional office No. 0233 in A-sk from September 2 to 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 may be set for the goal of “negotiating with the Perspektiva LLC on possible cooperation”:
- Acquaintance and personal meeting with the general director of LLC Perspektiva: demonstration of advertising materials, product samples, discussion of delivery conditions.
Expected Result:
- establish contact with the head of LLC “Perspective”,
- to bring to him information about the competitive advantages of the products of LLC “Our company” and the benefits of cooperation,
- agree to conclude 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.
Expected Result:
- To obtain the right to supply goods on the basis of 100% prepayment, subject to the provision of LLC Perspektiva a wholesale discount of not more than 20% of the price indicated in the price list (1 option);
- Agree on the supply of goods in the amount of one ton of raw materials per month, without discount, with installment payment for a period of not more than 3 weeks (option 2).
Upon returning from the trip, the director summarizes whether the purpose of the trip has been achieved.
Business Travel Sales Managers
How to arrange a business trip for an employee responsible for customer service and product marketing? Sales managers usually set clear goals, expressed in quantitative terms. On how efficiently and effectively the employee fulfills the business plan, his earnings and career prospects depend.
If the employee responsible for working with clients is unable to complete the main task of a business trip (to make a sale), the employer still wants to get as much information as possible about the potential customer, prospects for cooperation with him, as well as about the reasons why it was not possible to conclude a deal.
In addition, it is important for the head of a company aimed at expanding the client base to understand with which of the competing companies the potential customer cooperates and on what conditions the contracts are concluded.
Therefore, when the sales manager goes on a business trip, he is set a multi-level goal, which includes tasks related not only to negotiations with the customer, but also to the collection of market information.
The main job assignment may sound as follows:
- conducting negotiations and establishing initial contact with Future Client LLC;
- conclusion of a contract for the supply of materials for the company AO Customer;
- expanding the customer base, exploring the possibilities of the N-ska market;
- participation in the exhibition “Building Materials Today” on August 1, 2016;
- exchange of experience with sales managers of the Western branch of the company; participation in the corporate conference “Profitable Transactions”;
- training new employees in the sales department of the Western branch;
- organization and holding of the seminar “Successful work”.
“The conclusion of a contract for the supply of goods” is the most popular purpose of business trips of employees responsible for working with clients. It can be disclosed in the tasks:
- meeting with a representative of the procurement department of LLC “Future Customer”, identification and analysis of needs;
- a visit to competing enterprises LLC “Rival 1” and JSC “Rival 2” as a “mystery shopper”: receiving price lists, collecting information about the conditions of cooperation with customers, drawing up a report for the marketing department, identifying the strengths of LLC Rival 1 and Opponent 2 JSC;
- negotiations with the head of the procurement department of LLC Future Client, demonstration of product samples, agreement on the terms of the contract;
- meeting with the CEO of Future Client LLC, signing a contract.
Upon returning from a trip, the sales manager is required to submit a report on the implementation of each task and the results obtained. Attached are the minutes of the negotiations, an analysis of the needs of the potential client, materials for marketing research, copies of commercial offers, a signed contract (if any).
Similarly, the goals of a trip can be formulated for the head of the client department or the director of the sales department.
The following tasks can be set for the management team:
- conducting an internal audit of sales transactions,
- control over the work of the branch of the company,
- Participation in the meeting of the Committee on improving the quality of customer service,
- submitting a sales report to board members at the annual meeting.
Travel to purchase materials
Directors of enterprises, as well as employees of procurement 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:
- negotiations with LLC “Possible supplier 1” and LLC “Possible supplier 2”, discussion of 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 OOO Material and JSC Details;
- coordination of the terms of the contract with the supplier LLC “Producer”.
Workers traveling
Often "travel" has to engineers for the installation and installation of equipment, builders, workers. For these specialists, any example of a business trip task out of the following is relevant:
- installation and initial testing of the production equipment “Line-1” in the shops of the company JSC “Customer”,
- installation, commissioning and commissioning of the conveyor-100 equipment,
- warranty service of the A-2 machine,
- routine maintenance on the production line of JSC "Customer",
- unscheduled repair, correction of machine breakdown,
- equipment prevention.
Business travel drivers
“Steering workers” often have to travel to other cities in order to transport goods, documents, deliver specialists to workplaces.
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 negotiation with OOO Client,
- receipt of materials at the supplier’s warehouse, delivery of goods to the territory of LLC “Our company”,
- car repair, purchase of spare parts,
- technical diagnostics of a car 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 find an example of the purpose of business trips that is suitable personally for your case.