How to account for tickets purchased online. How to print an electronic train ticket? RZD services. What is it and how to use it

The Internet helps adventurers to make travel comfortable and convenient. Electronic tickets are becoming more and more popular among Russians, but how to use an electronic train ticket?

What is an e-ticket

Let's talk about how to use an electronic ticket for the Russian Railways train. E-ticket, electronic ticket, ET - an electronic version of the ticket printed on the official Russian Railways letterhead. This form is offered as an alternative to conventional ticket forms. Reservation of seats on the train is carried out according to the classical algorithm, and detailed information about the passenger is entered into the electronic database of Russian Railways.

At the same time, you can buy and print train tickets in 4 minutes on a regular printer. Currently, it is possible to issue such tickets for some trains, as well as for many flights, but it is important to use the electronic ticket correctly.

In Russia, the first such ticket was sold using a foreign system in 2004. In 2006, the sale of air tickets began. Users who decide to issue an electronic travel document do not need special knowledge. The maximum number of electronic tickets is purchased in the summer, as well as before the holidays. The system is good in that all information about the availability of seats is constantly updated, you can "intercept" a ticket returned for a flight. Russian Railways indicates data for each seat in the car, its cost.

Disadvantages of a paper ticket

Traditional paper tickets appeared in the 20th century, taking into account the technologies for storing, processing, transmitting information that were at that time. Some passengers have attempted to correct the information on the ticket for personal gain. To prevent such actions, some restrictions have appeared:

• the ticket was issued on a special form, equipped with counterfeit protection;
• forms assumed strict reporting, application, disposal;
• information was copied to other media: tear-off coupons, receipts.

What are the benefits of an e-ticket

Among the advantages of this type of travel document, we highlight:

1. Substantial time savings. There is no need to waste time on a trip to the box office, it is enough to have Internet access to complete the purchase of an electronic ticket.
2. The e-ticket cannot be lost. It is stored in the carrier's information database, protected from hacking.
3. The possibility of purchasing a ticket anywhere in the world. You can buy a ticket for yourself, your relatives, friends from another region, country. The passenger will only need to arrive with a passport to board the train or plane.
4. Opportunity to save money. The cost of electronic tickets is lower than paper counterparts, because the price does not include additional costs (the price of the form, the operator's work).
5. Online check-in for some flights. Some carriers offer online check-in as an added bonus. They open it a day before departure, you can pick up a comfortable seat in the cabin without rushing to the airport.

Options for purchasing an electronic ticket

Not all passengers know how to use the electronic railway ticket, where it can be purchased. There is an option to purchase a travel document through the official website of Russian Railways. For registration, passengers are required, as well as a bank card with a sufficient amount of money. You can also purchase an electronic ticket at a regular box office at the post office or at a special agency. In order to understand how to use an electronic train ticket, RZD offers. In addition, you can seek help from friends and acquaintances who have experience in issuing such travel documents.

air ticket

When purchasing an electronic ticket, the passenger is obliged to receive. It contains detailed information about the route itself, the option and features of payment for transportation. When purchasing an electronic ticket, the itinerary receipt is sent to the passenger by e-mail specified during registration. If you lose your itinerary receipt, you can always print it again. If you are going to travel outside our country, please note that this document must be with you throughout the trip.

Traveling with an e-ticket

While not all Russians yet know how to use an electronic train ticket, Russian Railways is constantly outreach to increase the sale of electronic tickets. There are no difficulties with flights with electronic tickets. You need to arrive at the airport at a certain time, show the itinerary receipt at the check-in desk, as well as the document used when issuing the ticket. Flights within the territory of Russia are carried out using general civil or foreign passports if the passenger is over 14 years old. For children, the flight is carried out according to the birth certificate. When paying for an electronic ticket through a bank card, some carriers ask to present a bank card during check-in.

E-ticket refund option

You don’t know how to use an electronic ticket for the Russian Railways train, do you think it can be returned? Don't worry, your money won't be lost. When returning an electronic travel document, the same rules apply as when returning or exchanging a traditional paper ticket. The refund of funds paid for air transportation is possible in the same way that the order was paid for: to an electronic wallet or a bank personal card.

The ticket, in fact, performs the function of a contract of carriage between the passenger and the carrier (clause 2 Art. 786 Civil Code of the Russian Federation). This is equally true for both paper and electronic documents. The advantages of electronic tickets were appreciated by the majority of passengers. After all, you don’t need to stand in line at railway or air ticket offices, just go to the website (almost all airlines and Russian Railways now have them) and purchase a ticket by paying for it with a bank card. In this case, a paper ticket is not issued, at the entrance to the car or during check-in for the plane, you only need to present a passport, the data of which the representative of the carrier compares with the data contained in the list of passengers. Meanwhile, in order to take into account the tax consequences of acquiring electronic travel documents, an accountant needs to know some nuances. We will talk about them in this article.

E-tickets

When purchasing an electronic railway ticket, the passenger is issued control coupon , which is an extract from the automated control system for passenger transportation in railway transport. This coupon (we emphasize that it is the coupon that is part of the electronic ticket) in accordance with clause 2 of Order No. 322 recognized as a document of strict accountability, that is, BSO.

When purchasing an electronic ticket, it is issued and issued to the passenger itinerary receipt - an extract from the automated information system for the registration of air transportation, recognized as a document of strict accountability by virtue of clause 2 of Order No. 134 . And when checking in for a flight, the passenger receives boarding pass , which confirms the fact of transportation. It shall indicate the initials and surname of the passenger, flight number, date of departure, end time of boarding the flight, boarding gate number and seat number on board the aircraft ( Clause 84 of the Order of the Ministry of Transport of Russia dated June 28, 2007 No. 82 ).

Due to the fact that both documents - both the control coupon and the itinerary receipt - are recognized by the BSO, each of them must contain mandatory information. Which one is shown in the diagram.

In order to correctly reflect the cost of electronic tickets in tax accounting, an accountant needs to know some of the nuances associated with these travel documents. Let's start with the recognition of the cost of their purchase as part of tax expenses.

income tax

But are these documents sufficient to justify travel expenses? To answer this question, we turn to the clarifications of the official body. IN Letter dated 06.06.2017 No. 03‑03‑06/1/35214 officials of the Ministry of Finance explained that in order to confirm the costs of buying an air ticket in electronic form both an itinerary receipt and a boarding pass are required . Moreover, the boarding pass (including those obtained during check-in for a flight via the Internet) must contain details confirming the fact that the accountable person has consumed the air transportation service. This confirmation is usually inspection stamp .

In other words, even if an employee bought a ticket and checked in for a flight via the Internet, the printed boarding pass should be stamped “Inspected”.

If there is no screening stamp on the printed electronic boarding pass, then the fact of the flight by the accountable person, according to the financiers, can be confirmed in another way, for example, by a flight certificate issued by the air carrier or its representative (see also letters dated 09.01.2017 No. 03‑03‑06/1/80056 ,dated 19.06.2015 No. 03‑03‑07/35548 ). This certificate to substantiate expenses will also be required if the seconded person loses the boarding pass (see section 4.3.  03‑03‑07/21187 ,dated 18.05.2015 No. 03‑03‑06/2/28296 ).

Of course, the itinerary receipt must also contain all the required details. If, for example, the cost of transportation is not indicated in it, such a receipt cannot be the basis for recognition of expenses (see para. Letter of the Ministry of Finance of Russia dated September 26, 2012 No. 03‑07‑11/398 ).

note. If an air ticket is purchased in a non-documentary form (electronic ticket), then the supporting documents confirming the costs of purchasing an air ticket for tax purposes, according to the Ministry of Finance, are an itinerary receipt of an electronic document (air ticket) on paper, generated by an automated information system for issuing air transportation, which indicates the cost of the flight, and a boarding pass confirming the flight of the accountable person on the route specified in the electronic ticket.

A similar approach is used to justify the cost of purchasing electronic railway tickets. In particular, the document confirming the expenses for their acquisition for the purposes of taxation of profits is the control coupon (see para. letters of the Ministry of Finance of Russia dated 07.06.2013 No. 03‑03‑07/21187 , dated 14.04.2014 No. 03‑03‑07/16777 ). Additional documents confirming payment for the ticket, including an extract confirming payment by bank card, are not required (see letters of the Ministry of Finance of Russia dated October 15, 2014 No. 03‑03‑07/51936 ,dated 25.08.2014 No. 03‑03‑07/42273 ). In addition to the control coupon, transportation costs can be confirmed (if necessary) with a boarding pass. It contains the necessary information about the trip (departure time, fare, etc.). Therefore, with the help of this coupon, the organization can justify the travel expenses of the seconded worker on the train ( Letter of the Ministry of Finance of Russia dated April 14, 2014 No. 03‑03‑07/1677 7).

VAT deduction

- based on invoices issued by sellers when a taxpayer purchases goods (works, services), property rights;

- or on the basis of other documents in cases stipulated item 3, 6 -8 art. 171 Tax Code of the Russian Federation.

In short, the presence of an invoice is not a prerequisite for the acceptance of VAT on travel expenses for deduction. At the same time, the tax regulations do not explicitly name another document (an alternative to an invoice), which may become the basis for applying a tax deduction.

However, it says that when purchasing services for the transportation of seconded workers, either invoices or strict reporting forms (their copies) are registered in the purchase book. In this case, VAT in the document should be shown as a separate line. And if so, a strict reporting form issued for a seconded employee (for example, an itinerary receipt or a control coupon), in which the amount of VAT is allocated, is the basis for applying a deduction for this tax. This follows from Letters of the Federal Tax Service of Russia dated 09.01.2017 No. SD-4-3/2@.

Thus, “input” VAT can be deducted if the tax amount is allocated in the itinerary receipt of the air ticket or in the control coupon of the electronic railway ticket (see also letters of the Ministry of Finance of Russia dated February 26, 2016 No. 03‑07‑11/11033 , dated 30.01.2015 No. 03‑07‑11/3522 , dated 30.07.2014 No. 03‑07‑11/37594 ).

note. It is not possible to indicate the identification number of the carrier or agency that issued this ticket in the itinerary/receipt of an electronic air ticket and in the control coupon of an electronic railway ticket. Therefore, when registering electronic tickets in the purchase book, instead of the TIN / KPP of the seller, you need to put a dash (see Letter of the Ministry of Finance of Russia dated 05.28.2015 No. 03-07-11 / 30876).

But if an invoice was issued for the travel document (even if by the carrier's agent or subagent), then the taxpayer has the right to deduct VAT on its basis, although the amount of tax in the electronic ticket is not shown as a separate line (see paragraph 1). Decision of the Federal Antimonopoly Service of the Supreme Court of November 27, 2012 in case No. А19-5831/2012). And this is true, because clause 18 of the Rules for maintaining a purchase book both an invoice and a strict reporting form can equally serve as the basis for a tax deduction. Simultaneous indication of the tax in both documents is not required.

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A few years after the innovation, many RZD passengers still do not know exactly how to use an electronic train ticket. It is very convenient and simple. Having learned all the subtleties, you will no longer want to drive "the old fashioned way".

First of all, you need to go to the Russian Railways website (pass.rzd.ru), where you have a simple registration. Enter only the correct data, in order to avoid misunderstandings. In the future, you will only need a username and password to enter. After registration, you go to the “Purchase tickets” section, select the desired route, train, convenient car, place you like, enter your passport data, confirm the correctness of the entered information. That's it, you can move on to the next step.

• Do not miss:

You have ten minutes to pay. If you do not have time, the order will be canceled, so prepare everything you need in advance. You can use Visa, MasterCard or Maestro cards with the following data: number, expiration date, three-digit code indicated on the back of the card. Fill in all the fields, click "Complete payment". Ready.

What to do with an electronic train ticket

Upon completion of the payment, you will see the "My Orders" section, where you will have access to a control coupon with a 14-digit order number and, in fact, an electronic ticket (also having 14 characters). If you buy one ticket, these numbers will be the same, if there are several of them, then the order number will match the first issued ticket. Each of the other tickets will have its own unique 14-digit number.

This is where some Russian Railways customers go wrong. Rejoiced that everything is so easy, they stop at this stage. They print out the control coupon and go to boarding with it, not suspecting that it is not valid without a boarding pass. To get it, you need to perform one more simple step - registration. Something similar to, only much simpler. After completing the payment, you just need to tick the checkbox "Pass ER" and click on the "Pass registration" button.

Another common mistake is getting a boarding pass at the station. The passenger prints out the control coupon, and then, before departure, receives a boarding pass on it at the box office. What then is the point in buying an electronic ticket, if you still need to stand in line at the box office? The whole point is to avoid it. Therefore, we are not lazy and go through electronic registration.

Having done everything right, to board the train, it will be enough for you to present the passport for which you issued the ticket. But this is only in theory. In practice, do not forget that we are dealing with Russian Railways, where anything can happen. An elementary failure in the system can lead to the fact that the conductor simply does not have data about your electronic ticket. Therefore, you should listen to the requirements on the carrier's website and insure yourself additionally.

Of course, you should write down the order number, for every fireman. The conductor should present a boarding pass in any of two forms:

• on a mobile device (smartphone or tablet);
• on a sheet of A4 paper.

To be safe, it is better to cook both options. Anything can happen, a dead phone, for example, can be great to spoil your nerves.

That's all, you are in the right car, at a pre-selected place. Really, nothing complicated? Once you learn how to use an e-ticket for a train, you are unlikely to want to queue at stations in the future.

An employee purchases RJ e-tickets via the Internet; to confirm his expenses, he provides only an e-ticket to the accounting department, in which it is only clear that the payment was made by a bank card. Can we accept this ticket for expenses, or is it necessary for the employee to provide an extract from his card confirming the costs of buying a ticket.

Thus, you need to ask the employee to attach an extract from your card in addition to the ticket.

The rationale for this position is given below in the materials of the Glavbukh System

In accounting, the expenses incurred are confirmed by the primary documents drawn up in accordance with the requirements of Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ.

The Tax Code of the Russian Federation does not contain a list of mandatory documents that can confirm the cost of travel to and from the business trip. The fact of expenses can be confirmed by any document that:

• issued in accordance with the requirements of the legislation of Russia or the customs of the business turnover of the state where they were produced;
• indirectly confirms the costs incurred.

It should be noted that if there are documents that confirm the sending of an employee on a business trip, it is enough to have one of two documents confirming the trip: only a printout of an electronic ticket or only a boarding pass. This conclusion follows from the letters of the Ministry of Finance of Russia dated March 6, 2012 No. 03-04-06 / 3-57, dated June 4, 2010 No. 03-03-06 / 1/384, dated August 21, 2008 No. 03- 03-06/1/476 and September 7, 2007 No. 03-03-06/1/649.

Indirect confirmation of the expenses associated with travel on a business trip, when taxing profits, can serve as the simultaneous presence of:

• documents that confirm the direction of the employee on a business trip (for example, an order from the head);
• documents that confirm the employee's stay on a business trip (for example, hotel bills, invoices, receipts for a cash receipt order, cashier's checks, acts).

At the same time, the printout of an electronic ticket (boarding pass) must contain details that allow identifying the employee’s travel on a business trip (in particular, the initials and surname of the passenger, flight number, route, ticket price, date of flight or travel, seat number). If necessary, other information may be indicated (letter of the Ministry of Finance of Russia dated November 9, 2011 No. 03-03-07 / 50).

If there is no printout of an electronic ticket and (or) a boarding pass (for example, they were lost by an employee), travel expenses can be confirmed by an archival certificate issued by the air carrier (its representative) and certified by its seal. It must contain all the necessary data confirming the fact of purchasing a ticket and its cost (full name of the employee, route, flight number, seat number, ticket price, date of flight, etc.). This procedure is established in the letters of the Ministry of Finance of Russia dated June 6, 2012 No. 03-03-06 / 4/61, dated November 9, 2011 No. 03-03-07 / 50, dated September 21, 2011 No. 03-03- 07/33, March 22, 2010 No. 03-03-06/1/168.

If the electronic ticket (archive certificate) is in a foreign language, a translation of the main details into Russian must be attached to it to confirm the costs. In this case, with regard to an electronic ticket, the following should be taken into account. The main details of the air ticket (month of the date of flight departure, name and (or) codes of airports/points of departure and destination, currency code and form of payment) are indicated by a Latin code from the corresponding Unified International Codifier. The list of codifiers is given on the official website of the Ministry of Transport of Russia under the heading "Aviation" (Documents / Ministry of Transport / Aviation). If in the e-ticket the values ​​indicated in a foreign language coincide with the name of the details given in the relevant codifiers, then no additional translation into Russian is required in order to recognize expenses. Similar clarifications are contained in the letters of the Federal Tax Service of Russia dated June 7, 2011 No. ED-4-3 / 8983, dated April 26, 2010 No. ShS-37-3 / 656. Otherwise (if the details of the electronic ticket do not match the codifiers), a translation of the main details into Russian must be attached to confirm the expenses.

For the procedure for processing documents translated into Russian, see What documents need to be issued when an employee returns from a business trip.

Attention: for the purpose of deducting VAT on electronic tickets, the presence of an itinerary / receipt (control coupon of an electronic travel document, receipt of an electronic multi-purpose document) issued on an approved strict reporting form (with an allocated tax amount) is mandatory (clause and article 172 of the Tax Code of the Russian Federation).

Nina Kovyazina,

deputy director of the department

education and human resources of the Ministry of Health of Russia

2. Article:Travel expenses on a business trip can be confirmed without a ticket

Now many have felt the convenience of buying a railway ticket via the Internet. You can buy a ticket on the Russian Railways website by paying with a plastic card. In this case, a paper ticket is not issued. At the entrance to the car, it is enough to name the surname and present your passport, the conductor will check the data with his list - and go. But is this method so convenient for organizations that, for example, send their employees on a business trip? After all, it may seem that since there is no ticket, it is impossible to confirm the travel expenses on a business trip ... However, this opinion is erroneous.

The fact is that when buying a ticket through the Russian Railways website, a special statement is generated with data about the passenger and the upcoming trip. The Ministry of Finance recommends printing this information on a printer and using it to confirm travel expenses on a business trip. The financiers assure that the tax authorities will accept this document to confirm the costs, although it is not a strict reporting form.*

3. Article:How to make a compelling case for e-ticket travel costs for your employees

How to confirm travel expenses on an electronic railway ticket

With electronic tickets in railway transport, the situation is different: their printouts are not recognized as strict reporting forms. Therefore, to account for trips, you will have to separately prove the fact of payment. To do this, you must either exchange an electronic ticket (its printout) for a paper one - issued on the BSO. Or accompany the printout with documents confirming payment. It can be:*
– a certificate of the transaction, issued by the bank in which the citizen has an account (when buying a ticket on the Internet using a bank card); *
- checks of electronic terminals (when buying a ticket for cash in the terminal at the station);
– cash receipt (when buying an electronic ticket for cash at the agency);
- slips (when paying at the agency using a bank card).

It is these recommendations that are given in the letter of the Ministry of Finance of Russia dated July 1, 2010 No. 03-03-07 / 23.

Many entrepreneurs have already tried the convenience of an electronic ticket, which can be purchased without leaving your home or office: the purchase is made via the Internet, and payment is made by bank card. In this case, a paper ticket is not issued; when entering the car or when boarding the plane, it is enough to present a passport, the details of which are verified with the data contained in the list of passengers. But how can an entrepreneur justify travel expenses in the absence of a paper document?

Strict form

Paragraph 2 of Art. 786 of the Civil Code of the Russian Federation provides that the conclusion of a contract for the carriage of a passenger is certified by a ticket. The form of the ticket is established in the manner prescribed by transport charters and codes. Electronic tickets have a special form.

Railway ticket

The forms of electronic travel documents for railway transport were approved by the order of the Ministry of Transport of Russia dated August 21, 2012 No. 322 “On establishing the forms of electronic travel documents (tickets) for railway transport”, which the Ministry of Justice of Russia registered on November 6, 2012. The forms of electronic tickets and coupons for them are differentiated for transportation on long-distance trains, on suburban trains with and without a seat. When buying an electronic ticket, a control coupon is issued, which is a financial document and confirms the fact that the passenger has made a trip.

Document Fragment

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Clause 2 of the order of the Ministry of Transport of Russia dated August 21, 2012 No. 322

An electronic ticket and a control coupon (an extract from the automated system for managing passenger transportation in railway transport) for a long-distance train contain the following mandatory information about the carriage of a passenger:

• date and time of the order;
• train number;
• railway stations of departure and destination;
• date and time of departure of the train;
• date and time of arrival of the train;
• number and type of wagon;
• service class (train category - if applicable);
• seat number in the car;
• sign of a compartment (female, male or mixed - if applicable);
• information about the passenger - surname, name, patronymic (indicated if available), or initials, name, series and number of an identity document;
• fare (ticket, reserved seat);
• total cost of transportation (including value added tax);
• form of payment;
• fees (if applicable);
• date of registration;
• the name of the agency/carrier that issued the ticket.

air ticket

The form of an electronic ticket was approved by the order of the Ministry of Transport of Russia dated 08.11.2006 No. 134 "On establishing the form of an electronic passenger ticket and baggage check in civil aviation." When purchasing an electronic ticket, an itinerary receipt is issued, which is a document of strict accountability.

Document Fragment

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Subparagraph 2 "a" of paragraph 1 of the annex to the order of the Ministry of Transport of Russia dated November 8, 2006 No. 134 (extract)

itinerary/e-ticket receipt<...>contains the following information about the carriage of passengers and baggage:

• information about the passenger (for domestic flights - last name, first name, patronymic, name, series and number of an identity document; for international flights - last name, other information in accordance with international standards);
• name and (or) code of the carrier;
• flight number;
• flight departure date;
• flight departure time;
• name and (or) codes of airports/points of departure and destination for each flight;
• rate;
• fare equivalent (if applicable);
• the total cost of transportation;
• form of payment;
• fees (if applicable);
• name and (or) booking class code;
• booking status code;
• date of registration;
• the name of the agency/carrier that issued the ticket;
• free baggage allowance (optional);
• unique e-ticket number.

Tax implications

How to justify expenses

According to the position of the Ministry of Finance of Russia, in substantiating the costs of railway services, entrepreneurs have the right to use the control coupon of an electronic travel document (an extract from the automated system for managing passenger transportation in railway transport), received electronically via an information and telecommunication network. This is stated in the letter dated 12.04.2013 No. 03-03-07/12256. Therefore, in order to confirm the costs of railway tickets purchased on the Internet, it is sufficient to have printouts of electronic documents. The original is not required. As the specialists of the financial department explained, the control coupon is a document of strict accountability and is used for cash settlements by organizations and individual entrepreneurs, as well as settlements using payment cards without the use of cash registers (for example, letter of the Ministry of Finance dated 04.26.2012 No. 03-03-04 / 1).

As for the costs of e-tickets, in a letter dated 04/30/2013 No. 03-03-07/15219, the Russian Ministry of Finance confirmed that the costs of the flight can be confirmed using a paper itinerary receipt. However, for this it is necessary that it contains all the required details, including the cost of the flight, generated by the automated information system for processing air transportation, and the form of payment. If the itinerary receipt does not include at least one of them, then it is useless in terms of justifying the costs incurred. According to the specialists of the financial department, the itinerary-receipt, which is a document of strict accountability, should be accompanied by a boarding pass confirming the flight on the route indicated in the electronic ticket, as well as documentary evidence of payment for the ticket. At the same time, the presence of a cash receipt is not required (letter of the Ministry of Finance of Russia dated April 19, 2013 No. 03-03-07 / 13501).

For your information

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Duplicate boarding passes are not issued, so it is important to keep the boarding passes received when boarding the aircraft.

At the same time, the Ministry of Finance of Russia allows to reduce the tax base for the single tax under the simplified tax system, even if the boarding pass is lost (letter dated 06/04/2010 No. 03-03-06/1/384). To do this, it is enough to have indirect confirmation of expenses, for example, documents on sending an employee on a business trip, his residence abroad, drawn up according to unified forms of primary accounting documentation, as well as printouts of an electronic ticket or boarding pass indicating details that allow identification of travel (letter of the Ministry of Finance of Russia dated 05.02.2010 No. 03-03-05/18). Other supporting documents may include a waybill, archival certificate, invoice or invoice issued by a transport organization, with information about the number of the travel document, passenger data, information about the route and ticket price.

How to deduct VAT

When purchasing travel or flight services issued with an electronic ticket, the amount of value-added tax allocated as a separate line in the itinerary receipt of the electronic ticket or the control coupon for the electronic railway ticket is accepted for deduction (letter of the Ministry of Finance of Russia dated 10.01.2013 No. 03-07- 11/01).

VAT can be deducted even if the ticket is issued in a foreign language. But for this you will have to translate into Russian the data necessary for the deduction. These include the following details:

• name of the seller;
• name of the buyer;
• the name of the rendered services;
• their cost;
• VAT tax rate;
• VAT amount.

The rest of the details can not be translated. Such an indulgence is given in the letter of the Ministry of Finance of Russia dated April 10, 2013 No. 03-07/11/11867.

At the same time, if the VAT amount is not allocated as a separate line in these documents, there is a high probability of a dispute with the tax authorities. The judiciary is on the side of taxpayers in this matter.

Arbitrage practice

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In the decision of February 28, 2008 No. 1828/08, the Supreme Arbitration Court of the Russian Federation indicates that the absence of a value added tax in an electronic ticket cannot prevent the receipt of a tax deduction.

Nevertheless, it is advisable for an entrepreneur to contact the transport company with a request to issue a strict reporting form or a CCP check with an allocated tax amount.