Aeroexpress which documents to provide to the accounting department for the report. Aeroexpress ticket issuance rules Qr Aeroexpress code

To do this, we will consider separately situations when tickets for an employee are bought by the organization itself, and when an enterprise employee buys them. The accounting of electronic tickets, namely postings, depends on this. If the organization purchases tickets for non-cash payment, then they are received before the employee is issued on the account 50.3 “Cash documents”, despite the fact that they are electronic. Data on the electronic ticket is entered in the Journal of accounting of monetary documents. In this account, the entire amount, including VAT, is taken into account. it is unlawful to accept VAT on airline tickets deductible before the preparation of the expense report. Upon receipt of a ticket from the carrier and its issuance to an employee, it is impossible to write off its cost as an expense, because the employee has not yet used the ticket and has not gone on a business trip. Example Employee LLC "The Seagull" Vorobiev V.V. sent from Moscow on a business trip to Novosibirsk.

Frequently asked Questions

VAT on the cost of the ticket Debit 68 - Credit 19 - in the amount of 750 rubles. - The VAT on the ticket was accepted for deduction 8. Accounting for tickets when purchasing by an employee If an employee purchases electronic tickets on their own, the accounting of electronic tickets will be similar, because in fact, only postings related to the expense report remain. Yes, and do not forget to give an advance to an employee before a business trip.

He is not obliged to go on a trip at his own expense! Example (continued) Assume that a return ticket on the route Novosibirsk-Moscow is an employee of LLC Chaika Vorobev V.V. acquires independently. For these purposes, before the trip, he received an advance from the cash desk in the amount of 11,000 rubles. Debit 71 - Credit 50 - in the amount of 11,000 rubles. - an advance for travel expenses has been issued. An employee has attached a route / receipt and a boarding pass to the prepared advance report.

Do Aeroexpress tickets turn into a report?

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Attention

The seconded employee purchased a ticket for Aeroexpress (travel to the airport in Moscow) by bank transfer via the Internet. After the business trip, he presented to the accounting department a printed route receipt for the Aeroexpress (electric train). This itinerary receipt contains: - the order number; - departure date; - the routes on which the ticket is valid are registered; - ticket number; - ticket price; - Surname I.O.

How to include an electronic ticket in the expense report

Tax Code of the Russian Federation the taxpayer has the right to independently allocate the amount of VAT by calculation: 400 rubles. x 18/118 \u003d 61.01 rubles. Such a document is registered in the purchase book as follows: - column 15 “Cost of purchases on the invoice” reflects the total cost of the ticket - 400 rubles; - column 16 “The amount of VAT on the invoice” shall reflect the amount of VAT - 61.01 rubles. The airlines do not indicate the TIN and PPC in the electronic ticket.

However, in practice, many taxpayers independently filled in the column with the TIN in the purchase book - 504706617 based on the name of the Aeroexpress LLC company. Nevertheless, the letters of the Federal Tax Service of Russia dated 08/18/15 No. GD-4-3 / 14544 and the Ministry of Finance of Russia dated 05/28/15 No. 03-07-11 / 30876 explained that when registering an electronic ticket, column 10 of the purchase book it is necessary to leave it empty, since such documents do not provide for the indication of the TIN and checkpoint of the carrier.

Travel expenses for Aeroexpress

In a number of explanations * (6), representatives of the financial department note that the control coupon of an electronic travel document (ticket) (extract from an automated passenger transportation management system for railway transport) received electronically via an information and telecommunication network is a strict reporting form . Therefore, additional documents confirming payment of the ticket are not required. The courts adhere to a similar opinion * (7). Thus, expenses can be confirmed by a printed itinerary receipt, both for accounting purposes and for tax purposes.

All that an accountant needs to know about accounting for electronic train and plane tickets

Often, organizations purchase tickets through intermediaries, but despite this, in column 9 “Name of seller”, the purchase books indicate the name of the carrier, since in this case the seller is a service seller, not the intermediary. In air tickets to Crimea, the total cost of a ticket does not include the amount of tax, since there is a zero VAT rate on such flights. Train tickets The document confirming the costs of acquiring a train ticket is the control coupon of an electronic travel document (ticket) received in electronic form via an information and telecommunication network.
   According to Art. 786 Civil Code of the Russian Federation ticket - this document certifying the conclusion of a contract for the carriage of a passenger. Currently, a significant part of train tickets is issued in non-documentary form.

Electronic travel documents

Period for the application of the VAT tax deduction In what period should the electronic travel ticket be registered in the purchase book: on the date of the services provided by the carrier or on the date of approval of the expense report? The invoices received from sellers or documents replacing them are subject to registration in the purchase book as the right to tax deductions arises in the manner established by Art. 172 of the Tax Code of the Russian Federation (Clause 2 of the Rules for the Maintenance of the Purchasing Book used in the calculation of VAT, hereinafter the Rules). Let us denote the general conditions under which a taxpayer has the right to deduct the amounts of VAT presented by sellers of goods (works, services), property rights: - goods (works, services) were purchased for operations subject to VAT (clause 2 of article 171, clause 2). 2 Article 170 of the Tax Code of the Russian Federation); - goods (work, services) are registered (Clause 1, Article 172 of the Tax Code of the Russian Federation); - there is another document that is the basis for the deduction - BSO (paragraph 1 of Art.

Acceptance for accounting and tax accounting of an electronic express ticket

GK). The ticket form is approved in the manner prescribed by transport charters and codes. An electronic ticket exists in electronic digital form. Forms of electronic travel documents approved:

1. For railway transport: order of the Ministry of Transport of Russia of 08.21.2012.
   №322
2. For aviation: order of the Ministry of Transport of Russia dated 08.11.2006. No. 134

When purchasing an electronic ticket, both railway and airline tickets, the automated information system generates a statement that is issued to the passenger or transmitted electronically via the Internet to e-mail, if payment is made via the Internet:

• - for aviation, this statement is called a route / receipt;
• - for railway transport - a control coupon.

The itinerary receipt and the control coupon contain complete information about the carriage.

Info

• control coupon.

Letter of the Ministry of Finance of 08.25.2014 No. 03-03-07 / 42273 3. What to do if a ticket is lost It happens that an employee lost his documents due to carelessness or just by chance. With a route / receipt or a control coupon it is easier - you can simply print it again from the file that came after the purchase by e-mail.

Aeroexpress which documents to provide to the accounting department for a report

What is an electronic ticket, what documents are needed to recognize expenses and how to correctly prepare an expense report, we will discuss in this article. The content of the article: 1. What is electronic tickets 2. In which case does an electronic ticket confirm expenses 3.

What to do if the ticket is lost 4. Is it possible to take into account electronic tickets in a foreign language 5. VAT in air tickets and in the advance report 6. Electronic ticket in the advance report 7. Accounting for electronic tickets with example 8. Accounting for tickets when purchasing an employee So, we go by order.

If you don’t have time to read a long article, watch a short video below, from which you will learn all the most important articles on the topic. (if the video is not clearly visible, there is a gear at the bottom of the video, click it and select Quality 720p) In more detail than in the video, we will discuss the topic of electronic tickets later in the article. 1.
  Of course, the provision by the accountable person of an additional certificate from a credit institution confirming the completion of a payment transaction using his personal funds will minimize the risk of claims from the regulatory authorities. * (1) Art. 168 Labor Code of the Russian Federation; p. 11, 12, 26 of the Regulation on the specifics of sending employees on official business trips, approved. fast. Government of the Russian Federation of October 13, 2008 N 749 * (2) part 1 of Art. 9 of the Federal Law dated 06.12.2011 N 402-ФЗ * (3) p. 1 art. 252, Art. 313 of the Tax Code * (4) p. 3.3 of the Appendix to the order of the Ministry of Transport of Russia dated 21.08.2012 N 322 * (5) https://aeroexpress.ru/m/order/rules.html * (6) letters of the Ministry of Finance of Russia dated 15.10. 2014 N 03-03-07 / 51936, dated 08.25.2014 N 03-03-07 / 42273, dated 01/14/2014 N 03-03-10 / 438 * (7) post.

Electronic tickets for Aeroexpress trains

Aeroexpress trains depart from the railway terminals near the stations of the Koltsevaya Line of the Moscow Metro.

Trains to the airport:   from Paveletsky railway station - to Domodedovo Airport; from Belorussky railway station - to Sheremetyevo Airport; from Kiev railway station - to Vnukovo Airport.

Trains from the airport: from Domodedovo Airport - to Paveletsky Station; from Sheremetyevo Airport - to Belorussky Train Station; from Vnukovo Airport - to the Kiev railway station.

Travel time to Vnukovo and Sheremetyevo airports is 35 minutes, to Domodedovo - 45 minutes.

A ticket can be purchased 90 days before the date of travel.

Tariffs

Tariff "Standard"   - the passenger is provided with one trip in a standard-class carriage on any Aeroexpress route within 30 days from the date indicated on the ticket (selected upon purchase). Seating is not fixed. In the absence of free seating in the car, standing passengers are allowed.

Tariff "Business"   - the passenger is provided with a guaranteed seat, as well as a set of additional services. The place will be automatically determined by the system from the list of available places. The ticket is valid only on the flight indicated in it.

Tariff "Round trip"   - allows you to carry out 2 trips in the car of the class "Standard". A single itinerary receipt is issued for a trip there and back, which allows 2 trips in a Standard carriage. A trip in the opposite direction is possible within 30 days from the moment of the first trip, the date of which is fixed in the electronic ticket.

Pay attention! It is more profitable to purchase a ticket for the Aeroexpress train at the Standard fare 4 days before departure than at the ticket office of the station.

Rules for buying a ticket for a child

The passenger has the right to transport children free of charge not older than 5 years old. For children over 5 years of age, a ticket is issued at the full rate. The age of the child is determined on the day the trip begins.

Baggage Allowance

Fee for transportation of the items listed below, regardless of their weight, is charged according to the established tariff.

Each passenger has the right to bring with him for one travel document (ticket) full or children's hand luggage weighing no more than 36 kg, the size of which in the sum of 3 dimensions should not exceed 180 cm. The specified hand luggage, regardless of type and type of packaging, must be placed on the luggage racks of an electric train car. In addition to the established norm, it is allowed to carry up to 50 kg of hand luggage for an additional fee, according to the established tariff.

For the transport of small pets, dogs and birds, one bicycle unassembled (transportation in the vestibule of the train) an additional fee is charged, according to the established tariff. Blind passengers carry guide dogs with them for free. Small pets, dogs and birds must be transported in crates, cages, containers and placed in places designated for hand baggage. Large breed dogs, including service dogs, are transported in the train platform (no more than two dogs) in muzzles and with a leash under the supervision of their owners or accompanying persons, who must ensure compliance with the sanitary and hygienic regime in the train carriage. Carriage of small pets, dogs and birds is allowed in excess of the established norm for the carriage of hand luggage in the presence of a veterinary certificate.

Plants, seedlings and other planting materials with a tied crown and packed rhizomes, not exceeding 180 cm in height, are allowed to be transported with hand luggage in accordance with the established freight rate.

It is allowed to transport for an additional fee electronic, household, video and audio equipment, which in the sum of 3 measurements exceeds 180 cm, regardless of whether the passenger has hand luggage, no more than one item per travel document (ticket).

A passenger is allowed to carry a briefcase, a handbag, binoculars, skis and poles, fishing rods, a camera, an umbrella, as well as other small things, the size of which in the sum of 3 dimensions does not exceed 100 cm, in excess of the established norm for carriage.

Payment for transportation of extra baggage or large items or animals is carried out only at the ticket office of Aeroexpress LLC. After payment you will receive a cash receipt, which indicates the amount and name of the service.

Rules for the transport of animals

For the transportation of small pets, dogs and birds, one bicycle in an unassembled state (transportation in the vestibule of a train) an additional fee is charged in accordance with the established tariffs. Blind passengers carry guide dogs with them is free. Small pets, dogs and birds should be transported in crates, cages, containers and placed in places designated for hand luggage. Large-sized dogs, including service dogs, are transported in the train platform (no more than two dogs) in muzzles and with a leash under the supervision of their owners or accompanying persons, who must ensure compliance with the sanitary and hygienic regime in the train carriage. Carriage of small pets, dogs and birds is allowed in excess of the established norm for the carriage of hand luggage in the presence of a veterinary certificate.

Ticket return

To make a refund, please call the Svyaznoy Travel hotline 8 800 700 33 88.

The time period during which you can return a ticket for the Aeroexpress train depends on the class of the car. You can return a ticket for the Aeroexpress train in a general-class carriage until 23:59 of the day preceding the day of the trip; business class - 3 hours before the departure of the flight specified in the itinerary receipt.

When canceling a ride on the Aeroexpress train, its full price is subject to refund (except for the service charge for the ticket refund service in the amount of 40 rubles, as well as the extra charge of the payment system withheld by the bank when paying for the ticket).

Forced ticket return for the Aeroexpress train is not provided.

In case of a voluntary return, according to the regulations of Visa / MasterCard payment systems, the amount is transferred within 2 to 14 business days (depends on your bank) from the moment of expressing consent with the amount of return to the card account.

Ticket exchange

The purchased ticket for the Aeroexpress train is not exchangeable.

How to use a ticket with a QR code?

After successful payment of the ticket, an electronic ticket with a QR code will be sent to the mail specified during registration. Print a ticket and attach a QR code to the turnstile reader to pass through the Aeroexpress turnstiles.

When printing a ticket, the following requirements must be observed: do not change the print settings (print quality, page scale and image size) set by default; The QR code located on the itinerary receipt must be well printed and readable, the presence of any defects on it is not allowed. In case of non-compliance with these requirements, the itinerary receipt will be considered invalid.

Payment Methods

By credit card of Visa or MasterCard payment systems

To pay for reserved tickets you need to enter the following data in the appropriate fields:

Card number –16 digits on the front side of the card (without spaces);
  CVV or CVV2 code - 3 digits on the back of the card;
  Card validity period - month, year indicated on the front side of the card;
  The name of the card holder (as indicated on the front of the card).

Draw your attention to,   if your card supports 3DS authentication, after entering the details above, you will be redirected to the page of the bank that issued the card to enter the password. This password is provided by the bank in an SMS message.

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Aeroexpress is a high-speed train from Moscow airports to the city, to metro stations - perhaps the best way to get to Sheremetyevo, Domodedovo and Vnukovo airports, though not the cheapest. But you can save a little if you buy a ticket online through the site. In this article I will tell you how to do it.

Go to the official website of Aeroexpress: https://aeroexpress.ru/

Choose from the menu Ticket purchase, indicate the date of travel and fare.

For purchases over the Internet there are tariffs:

• business Class   - 1000 rub.
• standard   - 420 rubles. (instead of 500 rubles at the checkout. Saving 80 rubles). Valid for 3 days, including the day of purchase and until 03:00 of the fourth day - it is written on the site, but in fact the ticket is valid until 03:00 of the day following the travel date indicated on the ticket).

Please note that at the box office a standard ticket costs 500 rubles, that is, more expensive, but it is possible to buy a family and group ticket, that is, for you this may be a more profitable option:

• family   - This is a ticket for 1-2 adults (from 18 years old) and 1-3 children up to the age of 18 years. Valid according to the date indicated on the travel document. Important! The ticket is issued in the presence of children upon presentation of documents proving their age. It is made out only at the point of departure on the day of travel for a group of 1 adult and 1 child.
• group- one trip in a standard class carriage only of the airport   Vnukovo, Domodedovo or Sheremetyevo terminal D. One ticket only for three people   from Vnukovo airport, Domodedovo airport, Sheremetyevo airport, as of the date indicated in the travel document. It is issued only on the day of the trip at the mobile cashiers in the hall. Full ticket blocking 30 minutes after the first pass through the Aeroexpress turnstile.

Consider buying a regular ticket at a low price on the site.

Choose the fare and number of tickets:

Check the date, amount and press the button To buy tickets.

At the next step, we indicate the correct data: your email address and mobile phone number to receive tickets and download them. Indicate only the correct data!

And check "I agree with the rules of purchase."

Please note that for a purchase via the Internet it is necessary to indicate the complete passenger data: name, surname, numbers of internal Russian passports (data are not requested when purchasing at the box office or via the terminal).

Press the button below To pay.

Payment is given a few minutes, during which you need to buy a ticket, otherwise the order will be deleted.

There are various payment options, for example, from a card.

It is necessary to rewrite the data from the card into the fields and tick the box to agree to the conditions:

For some time the payment will be processed:

Further, the site gives out information that the payment has passed, tickets have been bought, they can be downloaded in your e-mail or via a link in SMS. Please note that tickets on a mobile phone are not just a digital code, such tickets must be downloaded via the Internet and then apply a phone screen with an open ticket in the turnstile.

In your email you will find a letter for each ticket, as well as a separate letter with a username and password to access the Aeroexpress website (access to your account).

The most important thing about this ticket isQR codeto lean against the turnstile for reading. Therefore, this code does not need to be wrinkled and you need to make sure that it is well-printed. When downloading a ticket to the phone, you need to lean the code from the phone.

All! Tickets bought, saved and printed. Have a nice trip!

How to buy Aeroexpress tickets even cheaper?

• From time to time, Aeroexpress together with other partners (for example, MasterCard, ApplePay and SamsungPay) holds joint promotions with cheap tickets. For example, in the summer of 2017 it was possible to buy such tickets, but the promotion has already ended. Before buying a ticket, you can ask on the Promotions page on the Aeroexpress website whether there are any current promotions.

Aeroexpress bonus program: how to accumulate points?

• Buy tickets for Aeroexpress and accumulate points for each ticket (additional registration is required in the bonus program):
  • for the Standard fare (1 ticket) - 50 points;
  • for the tariff Business (1 ticket) - 100 points;
  • for the round-trip fare (1 ticket) - 100 points.

Then you can buy a new ticket for these points with a surcharge:

• Business - 400 + 500 rubles.
• Business - 900 + 1 rub.
• Standard - 200 + 210 rubles.
• Standard - 450 + 1 rub.

The current information on the Aeroexpress bonus program is here: https://aeroexpress.ru/aero/info/bonus.html D

Buying a ticket for Aeroexpress on the website:

Step 1. Ticket order

Select trip options: date, airport, destination, class, fare.

Advance sale of tickets - for 4 months.

Confirm your agreement with the rules for issuing an electronic ticket and proceed to the "choice of payment method".

Business Class

When choosing this class of service, you must specify the "flight time" and "seat in the car."

Pre-sale for 4 months.

Step 2. Choosing a payment method

Choose a payment method, enter your mobile phone number and e-mail. After payment, you will receive an SMS-message (s) with a link to an electronic ticket to this number and e-mail.

Step 3. Payment

Pay for the ticket following the requirements of your chosen payment system.

Step 4. Payment Results

Having made the payment, you will be redirected to the page for viewing and printing the electronic ticket. This ticket must be printed on paper for presentation to the controller of the time of checking travel documents.

Features of payment by credit card

We accept payments by credit card of the following payment systems: Visa, MasterCard. Payment is made through the payment gateway of the Transport Clearing House.

The result of successful payment at the payment gateway of the Transport Clearing House is the transition to the page with the paid ticket. If this does not happen, do not try to pay again until the reasons for the failed operation are clarified.

The reasons for refusals in the operation may be:

• the issuing bank of the Buyer does not support the payment processing technology used;
• there are not enough funds on the card to pay for the ticket;
• the issuing bank of the Buyer has established a ban on payment on the Internet;
• the entered data was not confirmed by the Buyer on the payment page.

If the payment operation was successful, but access to the page with the paid ticket was not provided, please contact Aeroexpress Technical Support by calling the hotline 8 800 700 33 77 or e-mail [email protected]

E-ticket

Can I return or exchange a purchased ticket?

According to Aeroexpress rules, the exchange and return of economy class tickets is prohibited.

The return of business class tickets is also prohibited, but there is the possibility of a single reissue of a ticket for another flight. Re-issuance of tickets is carried out only at Aeroexpress ticket offices and strictly in the presence of seats in a business class carriage. If there are no seats, the client can use the fare in the economy class carriage, but without returning the cost difference.

Refunds for unused electronic tickets are not carried out, with the exception of cases provided for in clause 1.8 of the “Rules for Traveling by Express”.

Validity of electronic ticket:

Regular class: valid until the end of the next day from the indicated date of departure.

Business class: only for the flight indicated in the electronic ticket.

The ticket should display a barcode. Tickets without a barcode image are not subject to verification.

When using the version for mobile devices, make sure in advance that your phone plays the ticket correctly. To do this, make sure that the data transmission service via GPRS is connected and configured.

The open page should display an electronic ticket with a barcode image. If the barcode does not play, print the electronic ticket on paper. Tickets without a barcode image are not subject to verification.

When checking travel documents:

• present to the inspector a printed ticket with a barcode.
• present the barcode of the electronic ticket to the controller on the phone screen.

The controller using a special reader will check the parameters of the trip.

Consent of the client to receive sms and other messages

By accepting the "Electronic Ticket Issuing Rules", you agree to receive information about purchased electronic tickets from Aeroexpress through your mobile phone number or email address.

If you have problems with receiving an electronic ticket or using it, contact the hotline 8 800 700 33 77 or send an email to