Money accountability: what has changed in the issuance rules. Advance report Rules for maintaining advance reports

The unified form of the advance report (JSC, f. AO-1), a new sample of which we offer to download for free in Word or Excel on this page, will allow you to properly organize the confirmation of spending the accountable money in the company. By filling out the proposed form for budgetary organizations 0504505 instead of the old analogue 0504049, the employee who received the cash will be able to submit to the accounting department, along with supporting documents, proof of the targeted spending of funds.

Features of filling out the advance report by the recipient

A typical advance report is made in the form of a two-sided primary document. In addition to the number and date of filling, on its front part (columns 1-6) the name of the company, data of the recipient of cash (FMO, personnel number, position, etc.), as well as the amount and purpose of the allocated funds are written. The table on the left contains information about the previous advance and the newly received money, indicating their balance (expense or overspending).

On the reverse side of AO-1, \u200b\u200byou should list all documents confirming the spending of the funds received, indicating the corresponding costs for each item:

• travel certificate;
• travel tickets;
• receipt of payment;
• sales receipts, etc.

Supporting documents are also numbered according to the order of recording. If the accountable funds were received in foreign currency, the corresponding lines are filled in: 1a (front side), 6 and 8 (back side). Further design advance reports (gr. 7-10) assigned to the employees of the accounting department. And the approval of pre-checked documents is made by the director of the company (IP).

When is AO formalized?

Cash may be issued only to persons who have entered into employment contracts with a company (IE) in the following cases:

• economic and operational needs;
• advance payment for travel expenses;
• reimbursement of travel expenses.

Moreover, if there is a debt on the report for the previous advance payment, the next cash issue to this employee, as a rule, is not made. It is also prohibited to transfer this money to other persons, including close relatives.

The employee who received the accountable funds is obliged within three working days after the end of the period for which the specified amount (after arriving from a business trip), provide documentary evidence of their expenditure.

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Form of the advance report form AO-1
Advance report form form 0504505

When issuing accountable amounts of money at the enterprise, the employee arises the need to draw up an advance report.

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Let's consider what is the procedure for issuing such a document in effect in 2020, so as not to violate the law and not run into claims from the inspection structures.

The duty of the accountable employee is to submit deadlines report and documents that can justify the costs incurred.

But when preparing such reports, it is worth adhering to clear rules, which are established not only by the legislation of Russia, but also by the head of the company through the approval of local documents.

General points

An advance report is one of the documents drawn up at the enterprise, in the preparation of which it is worth adhering to the laws.

We will figure out in which regulatory documents the definition is given and on which provisions of the legislation it is necessary to rely on accountants and accountable employees of the company.

What it is?

An advance report is understood as the type of accounting document that is necessary for a company employee to report on spending money on the purchase of goods, services, works.

Such a document should be provided to the accountant along with documentation to confirm the reasonableness of the costs incurred.

Advance amounts can be issued only with a publication in which there is a list of accountable persons, the terms, purposes for which money can be issued, and their size are reflected.

Purpose of the document

With the help of the advance report, the employees of the companies provide confirmation of the amounts spent, which were previously issued by order of the employer.

How to fill out an expense report correctly?

Advance reports are filled in by employees who were issued earmarked funds organization. The completed form is transferred to an employee of the company's accounting department, it is checked and signed by authorized persons.

The accountable employee must return all remaining funds to the company's cashier in accordance with the approved rules.

The amount in excess of the stipulated limit is issued by. On the basis of advance reports, the money issued by the account is written off.

Unified new form of the form (AO-1)

They use the regulated form of primary accounting documentation AO-1 (OKUD 0302001), which is adopted by the government (in accordance with).

We will apply such a form for accounting for money that is issued to a person who is considered accountable for business or other costs.

After the approval of the prepared form of the advance report, the accountant writes it off and posts it in accounting.

If necessary, reimbursement of expenses in excess of the limits is carried out. Such a document should be drawn up in one copy on paper or in electronic form.

To prevent this, we will find out when it is worth submitting a report to management and how many such forms should be kept at the enterprise.

Delivery to accounting

The person who received the accountable money must submit a report within 3 days after the end of the terms that they were issued. All terms for submitting documentation are set by the head of the enterprise.

Such features are considered in clause 11 of the rules for conducting all cash transactions in Russia, which were adopted.

Report is submitted:

Organization storage

The period during which advance reports will be stored is established by the legislation of the Russian Federation.

There is one "But" - such terms 3. documentation with information about the retention periods can be divided into the following groups:

• tax (when calculating tax payments);
• accounting.

The terms are stipulated in the following provisions:

The company must ensure the safety of such documents, provide for a safe environment.

When changing management, documents must be transferred in accordance with the rules prescribed in the local documents of the enterprise ().

The main source is, where it is indicated that the report must be stored for at least 5 years (subparagraph 4 of paragraph 4 of the second section).

Availability of documents confirming expenses

If you need to send an employee on a business trip, the following certificates are issued:

• a document that will confirm the employee's referral to;
• to firms.

After the order is presented and the cash outflow order is drawn up, the accountable person receives money from the cash desk.

If such an employee will spend the funds issued, he must collect certificates that will confirm the costs.

After returning, the traveled employee submit an advance report and related documents to the accounting department.

If an employee spends more money, and it is not justified, the excess amount from the expense report is deducted from the employee's profit.

All certificates are drawn up in accordance with the requirements specified in the legislative documents. If you violate them, you will receive claims from representatives tax structures, fines.

Frequently asked Questions

There are a number of nuances that should be kept in mind by companies that practice issuing accountable funds to their staff.

For example, not everyone knows how to deal with the numbering of advance reports, what are the features of drawing up a document for business needs. Beginners also make mistakes when filling out the form in the 1C program.

How to make AO for economic needs?

For example, an employee is given money for household needs at the register. He signs in.

After completing the assignment, an act of completed work is submitted, which is signed by the commission. Should the accounting department provide a document that will confirm the closing of the advance?

But in order to receive the amount of submission, all employees must write a statement that reflects the following data:

• amount of the amount;
• the period for which funds are received;
• date;
• management signatures.

Previously, the director put down the amount and terms on each. In 2020, such information can be typed on a personal computer.

The head is only required to sign. Sample statement:

If the employee does not report on the funds that were previously reported, he is not entitled to receive another amount.

The right to make transfers to settlement accounts of accountable funds appeared after approval.

To transfer to the card you need:

1. Put a mark in the accounting documentation that the cash from the cash desk is transferred to the employee's card.
2. Receive a statement from the employee with the same mark and account details.
3. must contain a note stating that the funds are accountable.
4. IN accounting policy the accounting department is developing and fixing a form of advance reports, where there will be an item for reflecting the money that is transferred to the card.
5. Ask the employee to save the slip after payment is made.

Advance report Is a document that confirms the expenditure of funds related to the implementation of the activities of a legal entity and issued as an advance.

In the advance report, the person who received the funds (regardless of the purpose) indicates:

the amount received under the report;

expenses actually incurred;

balance or cost overruns.

Moreover, the report must be accompanied by documents confirming the corresponding spending.

Advance report form

The advance report form (N AO-1) was approved by the Resolution of the State Statistics Committee of Russia dated 01.08.2001 N 55 "On approval of the unified form of primary accounting documentation N AO-1" Advance report ".

However, since 2013, it has not been mandatory for use, so the organization can develop its own form, taking into account the requirements for mandatory details in Part 2 of Art. nine Federal law dated 06.12.2011 N 402-FZ "On accounting" (hereinafter referred to as the Law on Accounting).

Note that in practice, most companies have now preferred to use the unified form N AO-1.

Normative acts governing the procedure for drawing up and submitting an advance report

The procedure for drawing up and submitting an advance report is established by Ordinance of the Bank of Russia dated March 11, 2014 N 3210-U "On the procedure for conducting cash transactions legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses "(hereinafter - Instruction N 3210-U).

Some of the norms are also contained in the Regulations on the specifics of sending workers on business trips, approved by Decree of the Government of the Russian Federation of 13.10.2008 N 749 (hereinafter - the Regulations on business trips).

Who Should Prepare the Advance Statement

In accordance with para. 2 clause 6.3 of Instructions N 3210-U, the advance report must be filled out and submitted to the accounting department by the accountable person to whom the cash was previously issued on account:

first of all, the employees of the organization;

individuals who are freelancers who have entered into civil law contracts with the company (for example, a service agreement or contract agreement).

According to the letter of the Bank of Russia dated 02.10.2014 N 29-R-R-6/7859, when filling out the advance report, they are equated to the company's employees.

In this regard, both the issuance of money for the report, and the final settlement with them are carried out in the same manner as with regular employees.

List of persons entitled to receive funds on account

At the same time, the company is not obliged to approve the list of persons entitled to receive money on account of the report.

However, an organization can prescribe them in a local regulatory act (LNA): it can be either a separate instruction document for drawing up an advance report, or a section in the regulation on document flow in the organization.

Deadline for submitting an advance report

The deadline for submitting a report on the amounts spent is 3 working days:

after the day of expiration of the period for which the money was issued on account;

or from the day of going to work (returning from a business trip or vacation / illness).

Example. Calculation of the date of submission of the advance report

Situation 1:

The money was issued against the account on Monday 15/05/2017 for 5 working days.

Then the 1st working day ends on 05/16/2017 on Tuesday, and the last 5th day ends on Monday 05/22/2017.

This means that within the next 3 working days from Tuesday to Thursday inclusive (May 23 - May 25) the advance report must be submitted to the accounting department.

Situation 2:

Let's say the money was issued for.

The last day of the business trip is Friday 05/19/2017.

And on Monday, May 22, an employee of the company returns to his usual workplace. Then he will have 3 days (from 23 to 25 May) to submit the expense report.

Employee's application for the issuance of money on account

To issue cash to an employee against a report (hereinafter referred to as an accountable person) for expenses related to the implementation of the activities of a legal entity, an individual entrepreneur, it is drawn up according to a written application of the accountable person, drawn up in any form and containing a record of the amount of cash and the period for which cash is issued, the signature of the manager and the date (paragraph 1, clause 6.3 of Instructions N 3210-U).

Thus, in the employee's application for the issue of money on account:

the accountable person indicates the amount of cash and the period for which it is required;

and the manager's resolution confirms the employee's request or corrects it.

The signature of the manager and the date on such a statement are mandatory details.

Note that the application form is not provided for by the regulatory enactment and therefore the application is drawn up arbitrarily (reflecting all the necessary information) or approved by the LNA of the company.

The statement must also contain information about the absence of debt for the accountable person.

This is a mandatory requirement for the accountable person: the issuance of cash against the report is carried out subject to full repayment of the debt on the previously received amount of cash for the report (paragraph 3, clause 6.3 of Direction N 3210-U).

Thus, if the employee has not yet reported on the previously issued advance, he cannot be given a new one.

Term of verification, approval of the advance report and final settlement with an employee of the organization

The advance report is sent to the accounting department, where it is checked, then it is approved by the head of the organization and the final cash settlement is made with the employee of the organization within the time period established in the LNA or by order.

The period during which the advance report is checked and approved, as well as the final calculation is carried out, is established by the head (paragraph 2, clause 6.3 of Direction N 3210-U).

In the final settlement with the employee, the employee either returns the unspent part of the money, or vice versa: he is paid the amount of overspending if he had to spend more than planned and the management has already approved this.

Advance Statement Accounting Entries

An employee who received money on account must submit an advance report on the amounts spent (form N AO-1).

Unspent money, i.e. the balance of the advance report, the employee returns to the cashier.

If more money is spent than given out, the overspending with the consent of the manager is reimbursed to the employee.

In accounting, these operations are reflected as follows:

In certain cases, accountable money can be withheld from the employee's salary. The postings will be as follows:

Still have questions about accounting and taxes? Ask them on the accounting forum.

Advance report: details for the accountant

• An employee used Yandex.Taxi on a business trip, can the costs be reimbursed?

  Is it possible to accept the documents attached to the advance report received during the use ... the expenses incurred by him, attach the documents he has to the advance report ... and approve the advance report. The organization can accept the documents attached to the advance report received ... by the head of the organization, a properly executed advance report with attached ... The latter is achieved by checking and approving the advance report (see also Encyclopedia of Decisions. ...

• Dispute over documents confirming the cost of purchasing fuel and lubricants and materials

  Personal income tax. Expenses for fuels and lubricants According to advance reports, the organization compensated employees for expenses for ... a few. Delivery address - apartment According to advance reports, building materials were purchased in a hypermarket ... Spare parts purchased, but where are they installed? Advance reports indicate compensation to employees of costs ... organizations, must submit an advance report to the accounting department, attaching all ... costs to it. On the reverse side of the advance report form, the reporting person reflects a list of documents ...

• Accounting for settlements with accountable persons in an autonomous institution

  Calculation on them. Please note: the advance report (f. 0504505) is submitted by the employee ... 216 of Instruction No. 157n). The procedure for filling out the advance report (form 0504505) is established by the Order of the Ministry of Finance ... expenses incurred. The documents attached to the advance report (f. 0504505) are numbered by the accountable ... expenses on the basis of the advance report (f. 0504049) approved by the head with the attached ... made by bank transfer. The employee submitted an expense report with an attachment primary documents (...

• Reporting person's expenses other than online check

  Tax accounting of expenses on the advance report, to which the checks are attached ... tax accounting expenses for an advance report, to which checks are attached ... tax accounting on the basis of an approved advance report, invoices (other documents), and ... 10344). If the supporting documents attached to the advance report are drawn up from ... RF, the costs of such an advance report are not taken into account for tax purposes ... of the accounting document. * * * Expenses for the advance statement to which the seller's checks are attached ...

• Calculations with accountable persons

  ... (or a person authorized by him) of the advance report (f. 0504505) and attached ... report and reimbursement of overspending on the advance report; on a loan - acceptance of incurred ... travel expenses on the basis of an approved advance report: - daily allowance 2 109 80 ... 18 Accepted on the basis of an advance report and supporting documents of the amount ... purchase with a bank card. To the advance report, he attached the commodity and cash ... of the institution (or a person authorized by him) to the advance report (f. 0504505) of the reporting person ...

• We control settlements with accountable persons

  In the presence of documents attached to the expense report, confirming the costs incurred ... advance reports and documents attached thereto. Make sure that the expense report ...) the expense report with supporting documents. The establishment by the institution of a deadline for submitting an advance report, ... of the accountable person involves the submission of an advance report with the attachment of documents confirming ... the official trip, the employee submits an advance report and train tickets, according to ...

• What will be the result of non-refund of the advance payment given before the trip?

  The deadline applies only to the submission of an advance report, since the final settlement ... - to the manager) an advance report with attached supporting documents. The check of the advance report by the chief accountant or ... by the manager and the final settlement of the advance report are carried out within the time period established by ... the advance report submitted by the employee in accordance with the established procedure based on the actual time ... funds for which the employee did not submit the advance report in a timely manner, ...

• Settlements with accountable persons using the Mir card

  For which the deadline for submitting an advance report has come (f. 0504505) (clause 214 ... amounts for bank card... An advance report also needs to be drawn up to the accountable person ... expenses. The documents attached to the advance report are numbered by the reporting person in the order ... in the report. On the reverse side of the advance report columns 7 - 10, containing ... indicating the date of their receipt. The advance report is approved by the head of the institution or by a person ... through an ATM. On the basis of the advance report, the stationery is taken into account ...

• Tax accounting of expenses for a business trip abroad

  Travel expenses. Documents on the hiring of residential ... information are attached to the advance report: If the supporting documents attached to the advance report are drawn up in foreign ... details, and the employee needs to attach documents to the advance report confirming ... business trips, there will be the day of approval of the advance report (p . 3 PBU 3 ... will be taken into account on the date of approval of the advance report.If the employee has not submitted ... Travel expenses are reflected according to the advance report (900 euros x 70 ...

• Reimbursement of employee expenses not agreed with the employer

  The consent of the head of the parent organization, all advance reports with payment documents and official ... of the plaintiff in the interests of the employer, since: the advance reports contained service notes, payment documents ... as with the director of a branch of the organization, advance reports confirming the employer's debt, in ... the plaintiff on the collection of the debt on advance reports as unjust enrichment in ... the advance statements presented in confirmation of the expenses incurred were not recognized by the court as appropriate and ...

• Business trip expenses under the simplified tax system: features of their recognition

  ... "can only as of the date of approval of the employee's advance report by the head of the organization in the part ... the moment of the start of the trip is illegal, since the advance report is provided only after its end ... etc.) and is documented (an advance report with supporting documents ). Before ... travel expenses on the date of approval of the employee's advance report by the head of the company, that is ... on business trips, as well as advance reports in the generally established manner. In part ...

• The procedure for settlements with accountable persons at enterprises in 2019

  Absences - to the head) an advance report with attached supporting documents. The check of the advance report by the chief accountant or ... by the manager and the final settlement of the advance report are carried out within the time period set by the manager .... An accountant or cashier checks the received advance report and primary documents for ...

• The accountant brought a cashier's receipt without a QR code: can it be included in expenses for tax purposes?

  We adhere to the following position: Attached to the advance report, a document on the calculation made, allowing ... the seller, in conjunction with the advance report itself, approved by the head of the organization, maybe ... without a QR code, attached to the advance report, allowing the seller to be identified, in in aggregate ... with the expense report itself, can confirm the fact that an expense has been made ...

• Preparation for the preparation of annual financial statements

  On a business trip); on the correctness of the advance reports (f. 0504505) attached to the journal ... columns and lines of the advance report, as well as annexes to the advance report (f. 0504505), documents ...); for compliance of the documents attached to the advance report (f. 0504505), the records reflected on ... the reverse side of the advance report (f. 0504505); to comply with the deadlines for issuing advance reports (f. 0504505 ... a month, for example, in March, and an advance report is drawn up and submitted to the accounting department ...

• Daily allowance - 2017 in terms of taxes

  DSA is the day the advance report is approved. So, per diem, which is ... the calendar month in which the employee's advance report was approved. Let us remind you that by ... three working days to submit an advance report on those spent in connection ... the day of the month in which the advance report is approved. And withholding the calculated tax ... Recognize them on the date of approval of the expense report. This rule acts as ... to accounting as of the date of approval of the expense report by the head of the company. Example B ...

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 payment, you can indicate the money issued "travel". All records are subject to protocol and confirmed. 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 can be given 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 an issue. For this, an Order is created. The same decision can be approved in the Accounting Policy or Regulation.

If the report does not indicate the amount issued as an advance, then any audit may consider this payment to be the income of the employee from whom the tax must be paid, the same as from the salary. The company withholds the unspent amount of the advance from the employee's salary, and if this cannot be done, the accountant adds the same amount to the income section. As with the rest of this category, the advance will be taxed in this case.

Filling out an advance report

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

The speed of drawing up reports depends on the accuracy and correctness of filling, therefore 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 statement starting from the front. He indicates the name of the organization, indicates the date of filling, his last name and initials. It is also necessary to indicate the position and your personnel number. In a separate column, it is indicated for which expenses the advance was issued:

1. for household;
2. for representative.

On the reverse side, documents are listed 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.

It is standard business practice for an organization to disburse funds to a person in an employment relationship with it. The money that the company, with the participation of the accounting department, transfers under the account, is accompanied by documentation confirming their intended use. The documents are carefully reviewed by the regulatory authorities. The main question of concern to employees responsible for the advance report: both accountants and accountable persons - what can be taken into account?

Despite the abundance of clarifying letters, instructions, guidelines and instructions, many questions remain controversial. An employee, whose "hands" are entrusted with accountable funds, is constantly forced to think about how to collect documents confirming his expenses, and the accounting department - to check the submitted papers and receipts line by line. In general, the following rules apply for upfront money:

1. Funds are issued for business and operational needs and travel expenses.
2. The basis for the issuance of funds is the order of the head. The manager makes a decision after the submission by the reporting person of the application.
3. After the expenses for which the funds were released, it is necessary to reflect them in the report, attaching supporting documents.
4. It is necessary to submit an advance report with justification of expenses to the accounting department to the accountable person within three days after the official date of return from a business trip. This date is considered the date indicated in the return ticket or waybill if the employee uses a car.
5. If an employee receives money for economic needs, then he must submit an advance report within the time frame established by a special order of the head of the organization. As a rule, such an order is drawn up as an annex to the organization's accounting policy.
6. Employees of the organization must be familiar with all administrative documents relating to the procedure for issuing money for the report and the presentation of advance reports confirming expenses.

What documents are officially accepted as justification for expenses?

• cash register check;
• passenger tickets, boarding pass;
• sales checks / invoices;
• receipts, forms of strict accountability (SRF) and other forms, on the basis of which it can be concluded that the costs are justified.

Here are some examples

1. Compiled on foreign language documents must be translated into Russian.

   Not all the information specified in the document is subject to translation, but only that which is essential for accounting.

2. Can I include dates that fall on weekends or holidays in the expense report?

   If the days of being on business trips are considered, then they are indicated in the report as part of the total duration of the business trip, determined by the order and passenger tickets ( waybills). For these days, per diems are paid as usual.

   If we consider the days when inventory items are purchased or any services are provided to the employee, then questions may arise related to the involvement of the employee in performing work duties on weekends. Weekend work order is established Labor Code RF and is controlled by the labor inspection. Therefore, it is better to avoid paperwork on weekends, and, as expected, take a break from work. It is not recommended to invite business partners to an executive dinner on a weekend or holiday.

3. The organization can independently develop the form of the advance report and approve it in the accounting policy.

   Mandatory application of the unified form AO-1 has been canceled since 2013. In practice, many continue to use the old "proven" form, which has two sides (approved by the Resolution of the State Statistics Committee of Russia dated 01.08.2001 N 55). The first side (title) is filled in by the accountable person and the accountant, approved by the head. The second (back) side is filled in by the accountable person and confirmed by his signature. On the second side, in free lines, the accountable person lists all the documents that he attaches to confirm expenses.

4. If funds were issued not in the form of cash (from the cash desk), but by a corporate card to an account specially opened for such operations, the procedure for filling out an advance report does not change.

   Legislation does not limit the amount of amounts that an organization can report, they can be very significant, but the smallest amounts issued must also be taken into account in the advance report. At the same time, it is necessary to remember about the legally established norms for cash payments between legal entities and individual entrepreneurs - no more than 100 thousand rubles under one agreement. If you need to purchase goods, materials in large batches, the accountable person must take care in advance of agreeing with counterparties to conclude contracts for each batch that does not exceed the specified cash settlement limit. On cashless payments this limitation does not apply.

   In practice, restrictions on the issuance of amounts for reporting are established by corporate rules, which are determined in the company's internal policies.

Cash and sales receipts - how to accept them?

Any documents can be attached to the advance report. At the same time, these documents must confirm not only the fact of payment for material values, but also the fact of their receipt.

The cashier's check only confirms the fact of payment, therefore it is not enough to confirm the fact of the purchase of goods (works, services).

The Regulation on the CCP determines that a cashier's check is a primary accounting document printed by a CCP on paper, confirming the fact that a cash settlement and (or) settlement using payment cards is carried out between the user and the buyer (client), containing information about these settlements registered KKT software and hardware that ensure proper accounting of funds when making settlements.

At the moment, the use of cash registers is undergoing significant changes. Go to new order, modern and technological, will allow you to transfer information about each purchase on-line to the tax office, and buyers receive and save cash receipts on their mobile devices.

On July 1, 2017, the old order will expire. At the same time, service enterprises, owners of vending machines, as well as persons applying patents and UTII, that is, for a small business that was not obliged to apply CCP, will have another whole year for the transition to a new procedure, for them it becomes mandatory from 1 July 2018.

Thus, until the middle of 2018, there will be two procedures for issuing cash receipts: on old machines and new ones.

Following the previous procedure, it is necessary to check the presence of the following mandatory details on cashier's checks:

• name of company;
• kKT serial number;
• serial number of the check;
• date and time of purchase (service provision);
• purchase (service) cost;
• a sign of a fiscal regime.

An obligatory element of the new cashier's receipt is a QR code, thanks to which any buyer can check the legality of the purchase being made.

It must be remembered that in some cases it is allowed to issue not a cashier's check, but a strict accountability form (SRF).

A cash register receipt and a strict accountability form must contain, except in cases, established by law, the following required details:

• serial number per shift;
• date, time and place (address) of the settlement;
• the name of the organization or the surname, name, patronymic of an individual entrepreneur;
• taxpayer identification number;
• the taxation system used in the calculation;
• sign of settlement (receipt of funds from the buyer - arrival, return to the buyer of funds received from him, - return of the receipt, issuance of funds to the buyer - expense, receipt of funds from the buyer, issued to him, - return of expense;
• name of goods, works, services, payment, payments, their quantity, unit price including discounts and markups, value including discounts and markups, indicating the rate of value added tax;
• the amount of the calculation with a separate indication of the rates and amounts of value added tax at these rates;
• form of payment (cash and (or) electronic means of payment), as well as the amount of payment in cash in cash and / or by electronic means of payment;
• position and surname of the person who settled with the buyer (client), issued the cashier's receipt or a strict reporting form and issued (transferred) it to the buyer (client);
• registration number cash register equipment;
• the serial number of the copy of the fiscal drive model;
• fiscal attribute of the document;
• the address of the site of the authorized body on the Internet, where the fact of recording this calculation and the authenticity of the fiscal attribute can be verified;
• subscriber number or e-mail address of the buyer (client) in case of transferring a cash register receipt or a strict reporting form in electronic form;
• the e-mail address of the sender of a cash register receipt or a strict reporting form in electronic form in the event that a cash register receipt or a strict reporting form is transferred to the buyer (client) in electronic form;
• serial number of the fiscal document;
• shift number;
• fiscal sign of the message.

However, part 2 of Art. 9 of Law N 402-FZ, a list of mandatory details that any primary accounting document must contain is determined. Namely:

1. title of the document;
2. date of preparation of the document;
3. the name of the economic entity that compiled the document;
4. the content of the fact of economic life;
5. the value of the natural and (or) monetary measurement of the fact of economic life, indicating the units of measurement;
6. the name of the position of the person (persons) who performed (committed) the transaction, operation and who is responsible (responsible) for the correctness of its registration, or the name of the position of the person (persons) responsible (responsible) for the correct registration of the event;
7. signatures of persons, under paragraph 6 of this part, indicating their names and initials or other details necessary for the identification of these persons.

In 2016, the Supreme Court of the Russian Federation indicated (determination of the RF Armed Forces dated 09.03.2016 No. 302-KG16-450) that primary documents are recognized as executed in violation of the requirements of the law and are not taken into account in the following cases:

• lack of information necessary to identify the persons who signed them;
• when the name of the purchased goods is not clearly indicated (for example, "household expenses, stationery, household chemicals, building materials, expenses, children's New Year gifts");
• no compilation date;
• columns "quantity", "price of goods" are not filled;
• the seller's signature is missing.

Business trip: what can be considered?

• round-trip tickets for air, railway, bus transport, cash receipts for bed linen;
• confirmation of travel expenses to train stations / airports outside cities, in hard-to-reach areas;
• documents from the place of residence - hotel bills, strict reporting forms or cashier's checks;
• insurance policies for a trip;
• documents confirming payment of other travel related fees;
• documents confirming payment for obtaining visas.

• name, series and number of the receipt for payment for using a passenger taxi;
• the name of the charterer;
• date of issue of a receipt for payment for using a passenger taxi;
• the cost of using a passenger taxi;
• surname, name, patronymic and signature of the person authorized to carry out calculations.

Thus, the driver of a passenger taxi is obliged to issue to the passenger at the end of the trip either a cashier's receipt printed by cash registers, or a receipt in the form of a strict reporting form, which must contain the established requisites.

Let's sum up

The audited expense report is approved by the head of the organization or other person with the appropriate authority. Based on the data of the approved advance report, the accounting department writes off the reported amounts in the prescribed manner.

The staff of BDO Unicon Outsourcing are always ready to tell you what difficulties you can face when filling out an advance report, what can be taken into account and how to draw up documents. The company provides a full range of consulting and professional services for