Changes in advance reports per year. Completing advance report

Filling out the advance report occurs in cases where employees of enterprises and organizations receive from the accounting department a certain amount of money for the expenses associated with their professional activities.

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Most often, the issuance of funds occurs for travel expenses or expenses related to the household activities of the company (purchase of stationery, office paper, furniture, etc.). But before issuing finances, the accountant must receive an appropriate order or order from the director of the enterprise, which will indicate the exact amount and purpose of the advance payment.

After the expenses are made, the employee who received the money is obliged to return the balance to the cash desk of the enterprise or, if an overrun was made, to receive the overspent money from the cash desk. It is at this stage that a document called "Advance Report".

How to verify expenses

It is impossible to return the remaining money to the cash desk of the enterprise just like that. It is necessary to transfer papers to the specialists of the accounting department confirming that the accountable funds were spent exactly for the purposes for which they were provided. As such evidence, cash and receipts, train tickets, strict reporting forms, etc., are primarily used. All of the above documents must have clearly legible details, dates and amounts.

Rules for compiling a report

To date, there is no unified, strictly mandatory report sample, however, most accountants in the old fashioned way prefer to use the previously generally applicable form. This is understandable: it includes all the necessary information, including −

• information about the organization that issued the money,
• employee who received them
• exact amount of money
• the purposes for which they were intended.
• expenses incurred are also reflected here with the attachment of all supporting documents. In addition, the report contains the signatures of the accounting staff who issued the money and accepted the balance, as well as the employee for whom the accountable funds were issued.

It is not necessary to put a stamp on the document, since it is part of the company's internal document flow, moreover, since 2016, legal entities, as before and individual entrepreneurs, have the full legal right not to use seals and stamps for endorsement of papers.

A document is created in a single original copy, and it is not worth delaying filling it out - according to the law, it must be issued within a maximum of three days after the money is spent.

Since the advance report refers to the primary accounting documentation, it should be filled out very carefully and try not to make mistakes. In cases where this could not be avoided, it is better to fill out a new form.

An example of preparing an advance report

Despite the serious name and importance of the document, filling it out is not a big deal.

The first part of the document is filled in by the employee who received the money for the report.

1. At the beginning, the name of the company is written and its OKPO code () is indicated - these data must correspond to the registration papers of the company. Next, enter the number of the accounting report and the date of its preparation.
2. On the left, a few lines are left for approval by the director of the enterprise: here, after filling out the entire report, the manager will need to pay the amount in words, sign and date the document was approved.
3. Then comes information about the employee: the structural unit to which he belongs, his personnel number, last name, first name, patronymic, the position and purpose of the advance payment are indicated.

To the left table the accountable employee enters information about the funds issued, in particular, indicates the total amount, as well as information about the currency in which it was issued (if currencies of other countries are used). The amount of the balance or overspending is entered below.

to the right table data is entered by an accounting specialist. Information about accounting accounts and transactions is entered here, in particular, sub-accounts are indicated through which money and specific amounts pass.

Under the table indicate the number of attachments to the expense report (ie, documents confirming expenses).

After filling in all the necessary information, the report and the papers attached to it must be checked by the chief accountant and in the appropriate line (in words and numbers) indicate the amount approved for the report.

Then the autographs of the accountant and the chief accountant are entered into the report, as well as information about the remaining or overspent funds - the required cells indicate the specific amount and the cash order through which it passes. The cashier who accepted the balance or issued the overrun also puts his signature on the document.

The back of the advance report contains information about all the documents attached to it:

• their complete list with details, dates of issue, names, the exact amount of each expense (issued and accepted for accounting),
• as well as the number of the accounting sub-account on which they go.

Under the table, the accountable person must put his signature, which will testify to the accuracy of the entered data.

The last section (cut-off part) includes a receipt from the accountant to whom the accountable employee handed over documents proving the costs. Here are indicated

• surname, name, patronymic of the employee,
• number and date of the report,
• the amount of funds issued for spending (in words),
• as well as the number of documents confirming the costs.

Then the accountant must put his signature and the date of filling out the document under the document and transfer this part to the employee who submitted the report.

Settlements with accountable persons: changes from 19.08.2017

From August 19, 2017, the procedure for working with accountable persons when issuing cash to them is changing. The approved changes simplify the work of accountants. How to apply the new settlement procedure in practice, what questions accountants have when working with accountants, we will tell in the article.

Corresponding changes have been made to the Directive of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U “On the Procedure for Conducting Cash Operations by Legal Entities and the Simplified Procedure for Conducting Cash Operations by Individual Entrepreneurs and Small Business Entities”. As before, this document contains the rules for working with accountable persons when issuing cash to them.

The changes were made by Instruction of the Central Bank of the Russian Federation dated June 19, 2017 No. 4416-U.

Innovations affect the procedure for issuing money to an accountable person:

1. To receive a new amount, it is not necessary to surrender the previous balance.

2. An application for the issuance of money can not be written.

It is not necessary to return the previous balance to receive a new amount

Previously, the procedure for conducting cash transactions contained a mandatory requirement: the accountable person had the right to receive a new advance payment only if the previously issued funds were returned (paragraph 3, clause 6.3, clause 6 of the Directives of the Central Bank of the Russian Federation of March 11, 2014 No. 3210-U). Now the paragraph with such a requirement is completely excluded from the document.

The company may issue advances to accountable persons without waiting for the full repayment of the previous debt.

This procedure is convenient if one accountable person needs to issue money for different purposes. A situation may also arise when the accountant does not have enough of the initially received amount to make a purchase.

For example, on August 21, 2017, the company's supply manager was given money to buy inventory. The supply manager found out the cost and realized that he did not have enough funds to purchase equipment. The next day, 08/22/2017, the cashier of the company can legally give the missing amount to the supply manager.

Until August 19, 2017, in this situation, you would first have to return the money received, and then receive the required amount. Also, the supply manager could pay extra for the inventory from his personal funds, and after the approval of the advance report, he would be given an overrun.

You can not write an application for the issuance of money

To receive money in the account, the employee usually writes a statement. Next, the head puts a permit visa on the application or issues an appropriate order. Only after that the cashier issues the money.

Until 08/19/2017, an application for the issuance of funds was a mandatory document. Now money can be issued without an application on the basis of an administrative document of the head of the organization or individual entrepreneur. Thus, the Central Bank of the Russian Federation corrected the first paragraph of paragraphs. 6.3 p. 6 of Instructions of the Central Bank of the Russian Federation of March 11, 2014 No. 3210-U (Instruction of the Central Bank of the Russian Federation of June 19, 2017 No. 4416-U).

If the manager decides to issue money to employees without an application, it is better to fix this procedure in a local regulatory act.

Old checks can be accepted

With the introduction of online cash registers, accountants constantly have various questions. Many are concerned about the question of whether it is possible to take into account from an accountable person old-style cashier's checks that were not punched at the online checkout.

Please note that when transferring funds to personal bank cards of employees to pay for household needs (goods, materials), the order on the accounting policy of the organization should include provisions that determine the procedure for settlements with accountable persons using their personal bank cards (letter of the Ministry of Finance of the Russian Federation dated 25.08. 2014 No. 03-11-11/42288).

In the column "Buyer" it says "Private person"

If the accountable person does not ask the seller to issue documents for the organization, the seller in the "Buyer" column will write "Private person". Is it possible to account for such an invoice as an expense?

In order to reduce the taxable base for income tax, taxpayers have the right to take into account such invoices.

Expenses for tax purposes are accepted subject to the conditions of paragraph 1 of Art. Tax Code of the Russian Federation: expenses must be justified and documented.

Properly executed primary documents (waybills, acts) can confirm expenses.

Expense report - a primary document that is compiled for an employee's report on spending money on the purchase of goods, services, works. Let's fill out the expense report together: we will consider the entire chain of operations, the result of which will be the correct preparation of the expense report. You can download the advance report form at the end of this article.

The organization must develop and approve local regulations governing the procedure for the circulation of cash, including their issuance to accountable persons. Such documents are:

• regulation on settlements with accountable persons, developed taking into account the requirements of Bank of Russia Ordinance No. 3210-U dated March 11, 2014 (hereinafter referred to as Procedure No. 3210-U);
• a list of employees entitled to receive accountable funds, approved by the head of the organization;
• business travel orders;
• application of the employee for the issuance of accountable amounts (indicating the account for transferring money in a non-cash manner).

Thus, imprest amounts are issued only in a certain order based on the order of the director of the company and / or the application of the employee.

Issuance of accountable amounts

The general procedure for issuing funds under the report is established by clause 6.3 of Procedure No. 3210-U. Therefore, an entity can disburse accountable cash in the following ways:

• cash from the cash desk;
• by bank transfer to a bank card (see Letter of the Ministry of Finance of the Russian Federation dated August 25, 2014 No. 03-11-11 / 42288).

It is possible to issue cash to employees with whom an employment contract or a civil law contract has been concluded (see Letter of the Central Bank of the Russian Federation dated 02.10.2014 No. 29-R-R-6 / 7859).

Immediately before the issuance of funds to an employee of the accounting department of the enterprise, it is necessary to check the presence of the employee's debts for early advances issued. If there is no such information (the employee has not reported on previously issued funds), he does not have the right to receive other accountable amounts (paragraph 3, clause 6.3 of Procedure No. 3210-U).

Advance report

The form of the advance report for 2020 has remained unchanged. Do not forget that supporting documents must be attached to the advance report without fail.

The law does not contain requirements for the mandatory use of unified forms of primary accounting documents. At the same time, each fact of economic life is subject to registration by the primary accounting document, which is determined by paragraph 1 of Art. 9 of Law No. 402-FZ. Organizations have the right to choose:

• independently develop forms of reports;
• use the unified form No. AO-1 (approved by the Decree of the State Statistics Committee of Russia dated 01.08.2001 No. 55).

You can download the advance report form in form No. AO-1 in Excel spreadsheet format for free at the end of the article, and an example of filling is shown in the figure below.

All applied primary documents must be approved in the accounting policy (law No. 402-FZ, clause 4 PBU 1/2008 "Accounting policy of the organization").

After receiving the funds, the accountable person is obliged, within a period not exceeding three working days after the expiration date for which the funds were issued for the report, or from the date of entry to work, to transfer the advance report with the attached supporting documents (clause 6.3 of Directive No. 3210- C) accounting. If the advance report is not drawn up in a timely manner, then this is a violation of cash discipline (Article 15.1 of the Code of Administrative Offenses of the Russian Federation).

Filling order

Consider how to fill out an advance report (see below for a sample of filling out 2020). For example, the unified form AO-1 “Advance report” is suitable.

The accountable person enters data in the following fields.

Filling in the front side of Form No. AO-1:

• the name of the organization that issued the funds for the report;
• Date of preparation;
• structural subdivision;
• data of the accountable person: full name, position, tab. room;
• appointment of an advance, for example: travel expenses, households. needs, etc.;
• at the bottom, indicate the number of attached corroborating documents.

Filling in the reverse side of Form No. AO-1:

• all details of the supporting document(s) confirming the expenses incurred;
• the amount of expenses incurred is reflected in the column "Amount of expense on the report".

An employee of the financial or accounting service checks the fields filled in by the accountable person and additionally fills in the following fields:

• room;
• information on disbursed funds, broken down by amounts: previous advances (balance or overrun); issued from the cash desk for current expenses (for reference, indicating currencies);
• "spent" - indicate the approved amount;
• "balance/overspending" - the amount of the remaining funds is calculated;
• "Accounting entry" - should contain the postings that will be posted following the approval of the report.

After checking the correctness of filling out the document, accuracy, as well as the intended use of the funds issued, the form is sent for approval to the head of the organization.

After the approval of the advance report, its reverse side indicates the amounts in the column “Amount of expense accepted for accounting” indicating the accounting accounts to which the costs of the accountable person will be charged. Advance report, postings on it must correspond to the entries made in the accounting registers. Further, the final settlements with the accountable person are carried out.

The tear-off part of the advance report is returned to the employee. This stub is proof of accountability reporting.

Sample filling AO-1

supporting documents

Supporting documents can be divided into two groups:

• financial - confirm the fact of payment of funds and spending the accountable amounts for the intended purpose;
• shipping - confirm the fact of receiving material values.

All supporting documents must contain the required details: name of the counterparty, date, content of the fact of economic life, quantity, cost, as well as full name, position and signature of the person who prepared the report.

Consider the features of filling out various types of supporting documents.

Cash receipt and strict reporting form

A cash receipt or a strict reporting form (hereinafter - BSO) confirms the actual payment (that is, the fact that the accountable person spent the money received). The forms must contain the mandatory details provided for in Art. 4.7 54-FZ.

Taking into account the specifics of their activities or the peculiarities of their location, counterparties make settlements without the use of cash registers (clauses 2, 3, 5-7, article 2 of Law No. 54-FZ).

The mandatory requisites of the BSO are:

• title;
• series;
• BSO numbering;
• date of payment and date of registration of the BSO;
• name of the service provider with TIN and address;
• name and cost of services;
• position, personal signature and full name supplier employee;
• printing (if any);
• imprint of the printing house that produced the form.

BSO should contain information about the printing house (name, address, TIN); in a special line, the series and number of the form must be printed in a typographical way.

Sales receipt and invoices

The sales receipt does not have a unified form. Accordingly, each organization has the right to develop forms independently. This also applies to invoices. It is necessary to check in the form only the presence of mandatory details.

It should be noted that these documents are shipping documents and do not contain confirmation of payment, respectively, do not reduce the amount of accountable amounts, except in cases where the purchase of goods and materials is carried out from UTII payers who do not use cash registers. In this case, the cost confirmation will be a sales receipt (see Letter of the Ministry of Finance of Russia dated January 19, 2010 No. 03-03-06 / 4/2, dated November 11, 2009 No. 03-01-15/10-492, dated 09/01/2009 No. 03-01-15/9-436).

Invoices and UPD

An invoice is a tax document, which in this case provides an opportunity to accept VAT deductible from the budget. Please note that invoices to individuals purchasing goods (works, services) for cash are issued only if there is a power of attorney to receive this form (clause 7 of article 168 of the Tax Code).

A universal transfer document is both a tax and shipping document. According to UPD, you can simultaneously accept goods and materials and take into account VAT deductible from the budget.

The invoice and UPD are not documents confirming the payment of material assets, respectively, do not reduce the amount of accountable amounts.

In 2020, new invoice forms and UPDs have been introduced!

Supporting documents for individual transactions

Separate consideration requires the procedure for documenting travel and hospitality expenses. Below we note the key points for these cost groups.

Travel expenses

After the amendments adopted by Government Decree No. 749 “On the Peculiarities of Sending Employees on Business Trips” (hereinafter - Decree No. 749) come into force, forms for a business trip certificate, job assignment and report on work performed on a business trip are not mandatory. Organizations have the right to provide for the need to fill out these forms in a local regulatory act.

If the organization decides not to use travel certificates, then to confirm the daily allowance, it is necessary to attach an accounting certificate of any form to the advance report on the business trip. The certificate form should be approved as part of the accounting policy.

The legislation does not limit the amount of payments in the form of daily allowances to employees of the organization. The amount of per diem payment should be approved by order or indicated in the regulation on travel expenses. Daily allowances are exempted from paying insurance premiums in the amount not exceeding 700 rubles for each day of being on a business trip in the territory of the Russian Federation, and not more than 2,500 rubles for each day of being on a business trip abroad (clause 2 of article 422 of the Tax Code). In the same amount, per diems are not included in the employee's income when calculating personal income tax (clause 3, article 217 of the Tax Code of the Russian Federation).

It should not be forgotten that when traveling to a location where the employee has the opportunity to return home daily, or sending an employee on a one-day trip, daily allowances are not paid (clause 11 of Resolution No. 749).

E-ticket

The advance report for the business trip 2020 must be filled out taking into account the opinion of the Ministry of Finance, set out in letter No. 03-03-06/1/35214 dated 06/06/2017. This letter clarifies that if the ticket is purchased electronically, the e-ticket receipt and the boarding pass are the documentary evidence for income tax purposes.

At the same time, the boarding pass must confirm the fact of the air transportation service to the accountable person. As a rule, this requisite is an inspection stamp.

In the absence of an inspection stamp on the printed electronic boarding pass, the taxpayer must confirm the fact that the air transportation service was provided to the accountable person in another way.

Accounting for services provided by carriers

Very often, the premium ticket includes the cost of services (food set, essentials and hygiene items, including bedding, printed materials, etc.).

The Ministry of Finance, in letter No. 03-03-РЗ/37488 dated 06/16/2017, explained how the cost of additional services is taken into account.

The cost of additional services when traveling in luxury cars is not subject to personal income tax (clause 3, article 217 of the Tax Code).

For the purposes of taxation of profits of organizations, the cost of additional services is taken into account in full as part of other expenses (clause 12, clause 1, article 264 of the Tax Code).

But for VAT, the opinion is the opposite: if the amount of additional fees and services is formed taking into account the cost of catering services, the amount of VAT is not deductible (clause 7, article 171 of the Tax Code of the Russian Federation).

Representation expenses

None of the current regulations contains instructions on the amount and procedure for registration of hospitality expenses. Based on this, the organization must independently develop and approve in the accounting policy or a special regulatory act a list of supporting documents that confirm the validity and business purposes of hospitality expenses incurred by accountable persons.

To correctly reflect the costs of receiving and servicing Russian and foreign delegations, we recommend that you draw up the following documents (see Letters of the Ministry of Finance No. ):

• an order to appoint a commission to verify the legality of write-offs of hospitality expenses;
• general estimate for the reception of the delegation signed by the head of the organization indicating the person responsible for receiving the delegation and a list of expenses (detailed);
• a document indicating: the purpose of the delegation's arrival (for example, an invitation), the program of the meeting, the composition of the delegation, indicating the positions of both the invited party and the organization;
• a certificate of spent souvenirs or samples of finished products indicating what, to whom and how much was handed;
• calculation of the buffet service performed: indicating the type of products, price, quantity and total amount, signed by the person in charge and the person who served the table.

Documents confirming the purchase of products, souvenirs and other inventory items must be attached to the reports.

Hospitality expenses include expenses in the amount not exceeding 4% of the taxpayer's labor costs for the reporting (tax) period. The following expenses are not recognized as hospitality expenses:

• entertainment expenses;
• vacation-related expenses.

The date of recognition of entertainment expenses, issued through an accountable person, is the date of approval by the head of the organization of the advance report.

Storage of advance reports

For the purposes of tax accounting, documents must be stored for 4 years (clause 8, clause 1, article 23 of the Tax Code of the Russian Federation). It should be noted that if a loss is received, then documents confirming the expenses must be stored for 10 years (clause 4

Business trips of employees are a common thing for both large and small companies. They increase the efficiency of the enterprise and solve the tasks assigned to it. Every returnee needs to make business trip advance report. He will confirm the expenses incurred and the very fact of being on a business trip. Let us consider in detail the rules for filling out this important document, the composition of costs, their justification and reflection in accounting in 2020.

First, let's look at the general mechanism of how to fill out a sample advance report on a business trip.

1. 1. In the form issued by the accounting department, the employee fills out:
      • name of company;
      • your full name;
      • job title;
      • structural subdivision;
      • the purpose of issuing funds (business trip).

However, these details are usually already indicated if the company uses accounting software.

1. Then the employee writes the date of the report and fills in the lines on his other sheet. There he writes:
   • names of supporting documents;
   • their expenses.

That is, in order for the accounting department to accept the document, you just need to save all the receipts and make the correct arithmetic calculation. Therefore, in how to make an advance report on a business trip according to the sample, there is nothing complicated.

On our website, the form of the report in question.

Travel expenses

Before the trip, the employee knows approximately how much he will need for the trip. Or the advance payment will be calculated by the accounting department, in accordance with the norms approved by the enterprise and the previous rates for a similar business trip.

In many organizations, the accounting department independently orders tickets on behalf of the enterprise. Accounting for such expenses will be different from the situation when an employee buys tickets himself.

Regardless of who will conduct the calculation of future and past costs, the composition included in travel expense report will be unchanged. These include:

1. daily allowance;
2. travel;
3. hotel accommodation;
4. other expenses approved in the internal regulations of the organization.

Electronic documents as BSO

In fact, strict reporting forms are practically the most important business trip documents: a ticket for a train, bus, plane, etc.

An employee (or accounting department for him) can issue a ticket via the Internet. Then for him will be formed electronic boarding pass. Advance report subsequently, it is necessary to accompany this ticket.

Advance report - documentation that is considered part of the primary accounting. This documentation allows you to find out to whom and in what amount the funds were allocated in the form of an advance. In this case, in the form of an advance, you can indicate the issued "travel" money. All entries are logged and verified. You can download the 2017 advance report form here. Naturally, they fill out the advance report strictly according to the approved form, which is described in the legislation.

In practice, an advance payment can be issued both to individuals in the enterprise and to all employees of the state. But with any decision, only the head of the company can organize and give permission for such extradition. To do this, an Order is created. The same decision may be approved in the Accounting Policy or Regulations.

If the report does not show the amount disbursed as an advance, then any audit may consider this payment to be the income of the employee from whom tax must be paid, the same as from wages. The company withholds the unspent amount of the advance from the employee's salary, and if this cannot be done, the accountant enters the same amount into the income section. As well as other funds from this category, the advance in this case will be taxed.

Completing the advance report

An accountant has to spend a lot of time preparing advance reports. This is the most common part of the work of a financial officer of an enterprise. Since all kinds of household purchases, travel expenses and much more fall under advance reports, a lot of documentation is collected.

The speed of compiling reports depends on the accuracy and correctness of filling out, so each accountable person and accountant must know exactly how and which columns should be filled out.

The person who received the advance fills out the advance report, starting from the front side. He indicates the name of the organization, indicates the date of filling, his last name and initials. You must also indicate the position and your personnel number. A separate column indicates for what expenses the advance was issued:

1. for business;
2. for representation.

The reverse side lists documents that confirm the employee's expenses. The amounts and what they were spent on are indicated. The documents that are attached must be numbered in accordance with the list included in the advance report.