Accountant demands a receipt: how can business travelers prove their flight?

Usually, a business trip implies travel at the employer's expense. This includes payment for flights and accommodation, money for other expenses, and transfers. Sometimes the company pays for everything in advance, and sometimes the employee pays themselves. In the latter case, the company reimburses expenses if the employee provides all receipts to the accounting department. This applies not only to travel and food expenses but also to air tickets and accommodation. Some understand the word “receipt” literally, but in the case of an air ticket, it's not the same kind of receipt issued in a store.   

Article 252 of the Tax Code of the Russian Federation states that business trip expenses must be documented and formalized in accordance with the legislation of the Russian Federation. The employee attaches travel documents to their business trip report – this serves as confirmation of business trip expenses.

What documents will confirm air travel expenses?

If you purchase an electronic air ticket through an agency's or airline's website/app, it serves as the supporting document. Most often, this is a printed itinerary receipt and boarding pass. If any details are missing, you can attach a cost certificate from the airline. Now, let's look at each document in more detail.

Electronic Ticket

If you bought an air ticket online through a website/app, the document confirming expenses will be the itinerary receipt that was sent to the passenger's email. Print it out; it indicates the flight cost — this is important.  

These rules are described in clause 2 of Order No. 134 of the Ministry of Transport of Russia dated 08.11.2006 "On establishing the form of an electronic passenger ticket and baggage receipt in civil aviation." As stated in the document: "The itinerary/receipt of an electronic passenger ticket and baggage receipt (an extract from an automated information system for air transportation processing) is a strict reporting document and is used by organizations and individual entrepreneurs for cash settlements and/or settlements using payment cards without the use of cash registers."

It sounds complicated, but the meaning is simple: an itinerary receipt is perfectly suitable for confirming flight expenses. 

Electronic Boarding Pass

Aviation rules also include the concept of an electronic boarding pass. In accordance with the amendments made by the Ministry of Transport of the Russian Federation on 14.01.2019 No. 7 to Order No. 134, a passenger may use an electronic boarding pass for a flight. 

The use of an electronic boarding pass is only possible in airports where there is an information system that includes an electronic screening database and devices that scan barcodes. 

The only document confirming a flight for accounting purposes is a paper boarding pass with a special airline stamp. Even if you checked in for your flight online, the electronic boarding pass must be printed to confirm business trip expenses. This can be done at any airport via self-service kiosks or at the check-in counter. 

Paper Boarding Pass

attach the boarding pass issued at the airport check-in counter. But pay attention: proof that the employee actually used air transportation services is the security check stamp on the boarding pass. If this stamp is missing, confirm the flight by another method. 

A boarding pass is issued to the passenger by the carrier regardless of whether the air ticket was purchased through an agency or an airline. How else would you get on the plane?

These rules are described in clause 84 of Order No. 82 of the Ministry of Transport of Russia dated 28.06.2007 "On approval of Federal Aviation Regulations 'General rules for air transportation of passengers, baggage, cargo and requirements for servicing passengers, shippers, consignees'." As stated in the document: "Upon check-in for a flight, the passenger is issued a boarding pass, which indicates the passenger's initials and surname, flight number, departure date, boarding end time, boarding gate number, and seat number on board the aircraft. If necessary, other information may be additionally indicated on the boarding pass." 

If you lost your paper boarding pass after the flight, you can replace it with a certificate containing the necessary information to confirm the flight. It is issued by the air carrier or its representative. According to the Department of Tax and Customs Tariff Policy, such a certificate can be accepted as a document confirming flight expenses.

Certificate from the airline 

This document may also be requested to justify business trip expenses. A certificate from the airline is used in case of loss of a printed boarding pass or if there is no security check stamp on it. 

These rules are described in letters from the Ministry of Finance of the Russian Federation dated 18.05.2015 No. 03-03-06/2/28296, 07.06.2013 No. 03-03-07/21187, and others). 

Important: Kupi.com does not issue such certificates — they can only be requested from the airline.

In brief?

If you are returning from a business trip and the accounting department requires documents confirming the flight, you will need: 

• a printed itinerary receipt (electronic air ticket);
• a paper boarding pass with the airline's stamp. 

We wish you great travels and business trips!