Unified form No. T-10 - form and sample

Cancellation of travel permits

Let us say right away that the official assignment and travel certificate have been cancelled: they do not need to be issued starting from 01/08/2015.

The fact is that by Decree of the Government of the Russian Federation No. 1595 of December 29, 2014, changes were made to the legislation, which abolished travel certificates and official assignments.

However, many companies continue to use these forms to document business trips for their employees, since these documents are convenient to use and with their help it is easy to provide an economic justification for the expenses incurred.

Until 2020 - when the use of the T-10 form was mandatory - the actual duration of a business trip was determined precisely by the marks on the back of this document. After the cancellation of a travel certificate, the actual duration of the business trip is determined by travel documents , which are provided by the employee along with the advance report. Practice on this issue is ambiguous : sometimes additional documents are needed to determine the dates of the actual business trip. This is where a travel certificate would come in handy.

How to arrange a business trip without using a travel certificate

At the moment, to arrange a business trip, all you need is an order from the manager (T-9) and an advance report upon arrival (Form N AO-1).

Business trip

If the organization decides to no longer use the abolished forms, then the refusal of travel certificates must be recorded. From a local act, such as the “Regulations on Business Travel,” all references to these forms should be removed. And accordingly, state that now for all these purposes an order to send an employee on a business trip is used. But since the order does not contain a line about the purpose of the trip, the organization should independently develop and approve a modified T-9 form, which will provide for this feature (for most primary documents this is acceptable).

Also, in the local act it is necessary to fix the amount of daily allowance, the procedure for recognition and reimbursement of expenses. Including how an employee’s trip by car should be confirmed.

Information about an employee leaving on a work trip was previously mentioned in a special journal, where there was a special column for the ID number. Now you can put a dash there or not fill it in at all.

How to confirm expenses in 2020

A business trip must be confirmed with travel tickets (for example, airline tickets, train tickets, etc.) to and from the destination. If the employee has lost them, he should contact the transport company to obtain a copy. You also need all checks and receipts for hotels, renting an apartment, communication fees and other expenses.

If an employee goes on a business trip in his car, then upon arrival back he needs to submit a memo with the dates of arrival and departure and supporting documents (cash receipts for fuel, parking receipt, waybill, etc.).

Justification of expenses for tax purposes

Currently, only relevant receipts and expense statements are required to support expenses. If there are no receipts, then personal income tax will have to be charged 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 for insurance premiums. If all checks are available, they will not be credited. Until 2020, the certificate was required to be attached to the expense report and difficulties could arise if it is not there.

When calculating the income tax base, travel allowances are recognized as expenses associated with 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 expenses.

All travel expenses must be economically justified. To do this, it is enough that the purpose of the trip specified in the order is aimed at generating income. Until 2020, tax officials themselves admitted that in this regard, the order and the travel certificate essentially duplicate each other.

Thus, the law clearly allows you to do without travel certificates. And this greatly simplifies document flow, especially for small businesses. But for larger businesses, it may be useful to retain this form for greater control over personnel movements.

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Business trip certificate

The employer has the right to provide for the use of travel certificates in its local regulations.

The company can develop its own form or use a travel certificate on the T-10 form. It was approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1.

If an act (order or regulation) stipulates the obligation to fill out a travel certificate or official assignment when sent on a business trip, these documents must be used without fail .

Further, using the direct link, you can get a free travel certificate of the T-10 form in word.

SAMPLE TRAVEL CERTIFICATE

It is important to correctly fill out the purpose of the business trip on the certificate: vague wording from the series “participation in a work meeting” may raise questions among regulatory authorities when checking the correctness of accounting for business trip expenses.

Therefore, in order to avoid problems in the future, we will give examples of the purposes of a business trip in a travel certificate. It could be:

participation in a meeting on the organization of the Russian-Japanese Investment Forum (Japan, Tokyo);
preparation for the Third Russian-Korean Business Dialogue (Vladivostok);
participation in the Third Russian-Korean Business Dialogue (Seoul, Republic of Korea);
monitoring the progress of construction and installation work to expand the fuel complex at the deployment sites (Republic of Crimea, Simferopol);
performing work on routine repairs of electrical equipment at the Nizhnevartovsk substation (Nizhnevartovsk);
resolving legal issues related to state registration of additional agreements to lease agreements for land plots for construction sites (Novorossiysk).

Front part

Key information must be entered on the title side. Here the details of the organization itself are indicated: its name and OKPO code, as well as the parameters of the certificate itself (number and date).

Next, you need to fill out information about the employee sent on a business trip and the work purpose of the trip. The following information is indicated on the front:

Full name, personnel number and passport details (if necessary) of the employee;
structural unit and position of the person sent on a business trip;
information about the receiving party (city, name of organization);
purpose of the trip;
duration of the trip, indicating the start and end dates of the trip and the total number of days.

The front side of the sheet is certified by the manager’s signature and seal (if available).

Why do you need a travel permit?

Do I need a travel permit? As was said, the company has the right to apply this document. The receiving party where the employee is sent on a business trip must fill it out.

A travel certificate can help confirm the feasibility and economic justification of a business trip. However, when checking expenses, the tax office will check the connection between travel expenses and activities aimed at generating income. you cannot such expenses even with a completed travel certificate.

Registration of business trips using a travel certificate today is an internal control tool. He confirms that the employee was actually in the organization to which he was sent. For example, I went to a business forum in another city. Stamps on the travel document of the forum organizer and the dates of arrival and departure will confirm the fact of his presence at this event.

The purpose of the business trip and the destination are specified in the order sending the employee on a business trip. Therefore, completing additional documents is no longer necessary .

not required a journal for registering travel certificates, a sample of which they previously always had at hand . This rule is enshrined in the new edition of the Decree of the Government of the Russian Federation dated October 13, 2008 No. 749 “On the peculiarities of sending employees on business trips.”

What are the features of a travel certificate?

When an employee performs his duties in the company’s office, all organizational or project issues are resolved by the manager.
But there are situations when a company is forced to send its specialist to another city. A person can travel on his own, without a travel permit. Such trips are practiced quite often when the organization is small and the trip is insignificant. A hotel room is booked online, a ticket is purchased, and a specialist is notified by phone about the arrival of a specialist.

Upon arrival, he hands over some kind of power of attorney and passport, according to which he is accepted into companies in another city. All transactions with funds are carried out through the accounting department according to the usual procedure. This is a simplified view.

By law, large enterprises that send a representative to another city as an intern, specialist, consultant or for other reasons must give him full authority to carry out his work as intended. For this purpose, a travel certificate is issued.

You will learn how to document a business trip in this video:

This document is issued by order of the manager to the employee during a business trip. Gives authority and legitimizes his stay in the territory of another region or city. At the end of the business trip, upon arrival home, the certificate is attached to the financial report in Form No. AO-1.

In addition to the fact that the document is needed during the trip itself and for reporting purposes, thanks to the ID, the employee’s absence from the workplace due to the needs of the company is an excuse. Especially if the business trip may take a month, for example.

Such situations now occur quite often - specialists are sent to Crimea from various organizations to create and develop branches and subsidiaries. Russian Railways can send its employee to repair work in another region for an indefinite period - in this case, travel allowances are extended if the company that received the representative reasonably requests this.

The issuance of a travel certificate is not mandatory.

Types of business trips and types of documents for their registration

Although at first glance all work trips are the same, they can still be divided into two types:

unscheduled;
planned.

Obviously, if an urgent production need has arisen and some employee needs to go and save the situation, then there is no time for drawing up unnecessary documents. In this case, you can get by with the minimum set and send the employee on the basis of an order from the organization (which still needs to state the purpose of the trip). This is quite acceptable, because there is no need to prepare a work assignment for a business trip in 2020. This is, in particular, stated in the Regulations approved by Government Decree No. 749 dated October 13, 2008 (as amended on December 29, 2014). In addition to the official assignment, a travel certificate has also become optional, and the duration of the trip can now be determined on the basis of travel documents.

Such documentary minimalism is not very convenient, so most employers still prefer to draw up documents, especially if the trip is planned and there is no rush in preparing it. In this case, the immediate supervisor of the future posted worker must draw up a task for him or write a memo, on the basis of which the business trip order will be issued. There are unified forms for these documents, approved by Decree of the State Statistics Committee of Russia dated January 5, 2004 N 1, so it is quite possible to use them or develop your own forms, taking into account the individual characteristics of the organization.

Sample of filling out a work assignment for a business trip

So, unified forms are more convenient, if only because they are already ready and only need to be filled out correctly. For the official assignment, a form is provided, which is called Form N T-10a “Official assignment for sending on a business trip and a report on its implementation.” From the name it is obvious that you can write a trip plan in it, and then the seconded employee will report there on its implementation. It follows from this that the form must be filled out by different people and at different times. First you need to complete the task itself. the official assignment for a business trip will be available at the end of the article, and when completed, the T-10a form looks like this:

Obviously, here the employee has not yet completed the task, so he has not yet filled out the report. We'll come back to this later, but for now let's figure out what to pay attention to when filling out the form. Step by step it will be something like this:

Enter the name of the organization and its OKPO code at the top of the T-10a form.
Register the form in a special journal and assign it a serial number. Typically, all business trip documents are registered together, this allows for better systematization of personnel document flow in different areas (hiring, dismissal, vacations and business trips). It is convenient to put a letter designation after the digital number; in the example given, “k” means business trip documentation.
Enter this number in the form, and also indicate the date of its preparation.
Indicate the last name, first name and patronymic of the posted worker, as well as his personnel number in a separate field.
Next you need to fill out the table. In the left column you must enter the name of the structural unit of the posted employee, and in the second column - his position.
The third column contains information about the destination. This is the name of the country and city, but when traveling around Russia it is enough to limit yourself to one city name. Next, you need to indicate the name of the company where the employee is being sent.
You must write the start and end dates of the trip and indicate its duration in days. Separately, the form provides for indicating the number of days without taking into account the road. Essentially, this is the time that an employee must spend on completing a task. Travel time depends on the type of transport the employee will use to get to the destination and back, which means it may change if, for example, there are no train tickets for the required dates and the business traveler flies by plane.
Another column (ninth) is intended to indicate the name of the organization that is paying for the trip. After all, sometimes it is possible to send an employee on a trip at the expense of partners if they are interested in a visit to a specific specialist. In our example, the payer is the employing organization itself.
The last, tenth column is intended to indicate the details (number and date) of the document on the basis of which the task was drawn up. This could be a plan, a memorandum or an order for the organization.
Below you need to fill out the fields about the purpose of the trip. It's best to keep this short as there isn't too much space. If the traveler faces several tasks, then it is best to make a numbered list so that the specialist can imagine the sequence of achieving the tasks assigned to him.
After the document is drawn up, it must be signed by the head of the structural unit and the employee himself (that he is familiar with the task). The head of the organization certifies the form after the corresponding order approving the job assignment and the business trip has been prepared and issued.

At this point, the first part of filling out the T-10a form can be considered complete. The seconded employee leaves, completes the assigned tasks, and after his return it’s time to fill out the second part of the form. To do this, the head of the structural unit, who previously drew up the official assignment, must ask his employee about how successful the trip was. If the employee wants, and the boss agrees and there is an appropriate example, a short report on the completion of the business trip assignment can be written by the employee himself. It is enough to simply list all completed tasks and indicate the completeness of their completion. After this, the manager puts his resume about the results of the trip in the appropriate column, and then signs it. At this point, the preparation of form T-10a can be considered complete. In any form, the official assignment can be drawn up according to the same principle. There is nothing complicated about this.