A company employee went on a business trip and bought air tickets through a travel agency. Paid in cash. I brought documents: a certificate of services rendered (the certificate contains two lines: the air ticket itself and the service fee - agency services). The act highlights VAT (both on air tickets (10% rate) and on services (18% rate)). There is no invoice. There is also an e-ticket and boarding pass. Attached is the KKM receipt. The certificate of services rendered is issued in the name of the employee and on the part of the customer the certificate is signed by the employee. 1. Does a company have the right to deduct VAT on service fees - agency services? Or do you still need an invoice in the name of the company? Regarding the air ticket, we understand that we will deduct VAT on the basis of the BSO - electronic ticket. But the ticket does not indicate agency services 2. Does the company have the right to accept as expenses the costs of paying an employee a service fee - agency services on the basis of an act issued in the name of the employee and a KKM check? The act indicates both the air ticket itself and the service fee as a separate line.
1. VAT on service fees can be immediately deducted only on the basis of an invoice issued by the agency.
clause 1 art. 172 of the Tax Code of the Russian Federation, strict reporting forms (clause 18, section II, appendix 4 to, , Ministry of Taxes of Russia, .
Service fees paid to the intermediary when purchasing tickets and not included in the transportation tariff cannot be recognized as business travel expenses, therefore it is safer not to deduct the service fee without a VAT invoice.
2. You can.
Service fees paid to the agency when purchasing tickets and not included in the transportation tariff can be recognized in tax accounting as part of other expenses associated with production and (or) sales (subclause 3, clause 1, article 264 of the Tax Code of the Russian Federation). As the amount of commission fees for work performed by third-party organizations (services provided) under agency contracts, commissions, agency and other contracts. But only provided that the costs are justified and documented(Clause 1 of Article 252 of the Tax Code of the Russian Federation in letter of the Federal Tax Service of Russia for Moscow dated July 1, 2010 No. 16-15/069225@.
Rationale
How to take into account the costs of traveling on a business trip by public transport when taxing. The organization applies a general taxation system
Income tax
Documented expenses associated with the employee’s travel to the place of business trip and back should be included in other expenses that reduce taxable profit (subclause 12, clause 1, article 264 of the Tax Code of the Russian Federation). Documentary evidence can be travel tickets, strict reporting forms, cash receipts, etc. At the same time, the type of public transport (plane, train, etc.) and the level of service in it (business class, luxury cars, etc.) not important.
VAT
If travel expenses are taken into account when calculating income tax, input VAT on them can be deducted ().
When paying for travel expenses in cash, the basis for deduction is strict reporting forms (travel tickets, receipts for the use of bedding on the train). The amount of tax in them must be highlighted in a separate line.
If tickets are issued in a foreign language, then for the purposes of applying a VAT deduction, the details necessary for the deduction (for example, the name of the seller and buyer, the name and cost of services provided, the tax rate and the amount of VAT) must be translated into Russian. Translation of other information not related to the deduction of input tax (for example, rules for the carriage of baggage, conditions for applying tariffs) is not required. Such clarifications are contained in letters of the Ministry of Finance of Russia dated October 1, 2013 No. 03-07-15/40623, dated April 10, 2013 No. 03-07/11/11867 and the Federal Tax Service of Russia dated October 17, 2013 No. ED-4- 3/18593. The legislation does not establish specific rules on how a translation should be formalized. It is advisable to translate the required lines of the ticket on a separate piece of paper and attach it to the ticket. A document can be translated into Russian by either a professional translator or an employee of an organization who speaks a foreign language (letters of the Ministry of Finance of Russia dated March 22, 2010 No. 03-03-06/1/168, dated November 3, 2009 No. 03-03- 06/1/725, dated September 14, 2009 No. 03-03-05/170). There is no need to notarize the translation.
To accept VAT for deduction, travel documents with the allocated tax amount must be registered in the purchase book (clause 18 of section II of Appendix 4 to the Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137, letters of the Ministry of Finance of Russia dated December 3, 2013 No. 03-07 -11/52565, dated September 21, 2012 No. 03-07-11/393).
VAT can be deducted only in the tax period in which travel documents are included by the employee in the advance report for a business trip (letter of the Ministry of Finance of Russia dated May 20, 2008 No. 03-07-11/197).
VAT deduction from the cost of electronic air and railway tickets depends on the correct execution of the BSO
The deduction from the cost of a train ticket is reflected on the basis of the control coupon, and not the invoice, even if the tickets are sold by an intermediary
The organization declares VAT deduction from the cost of a railway ticket on the basis of the control coupon of the electronic travel document. Companies have difficulty recording such tickets in the purchase book due to the fact that they are often purchased through specialized transport agencies. Intermediaries do not issue invoices.
The deduction from the ticket price is declared when the transportation occurs, that is, the employee used the ticket
In the purchase book, the control coupon of the electronic railway ticket is registered as follows:
Everything is simple if the company paid for the ticket in advance by bank transfer and in addition received an invoice. In practice, employees often buy tickets themselves, at the box office in cash. Accordingly, the carrier may not highlight VAT on the ticket or receipt itself. But it is impossible to register strict reporting forms in the purchase book in which the tax amount is not highlighted as a separate line. This is stated in the Rules for maintaining logs of received and issued invoices, approved by Decree of the Government of the Russian Federation of December 2, 2000 No. 914. Officials also agree with this position (letter of the Russian Ministry of Finance dated December 23, 2009 No. 03-07-11/323).
Carefully!
If VAT is not highlighted as a separate line on the ticket, then it is dangerous to deduct the tax on it.
If you purchased your ticket through an agency, it is possible that they will issue you an invoice and allocate VAT on both their services and the cost of the ticket. The cost of such an agency's services can be expensed the moment you receive your tickets. Since the services of the intermediary are fully provided.
At the same time, you can deduct VAT on these services. But this does not apply to VAT on the ticket price. If the tax is not highlighted as a separate line on the ticket, it again cannot be taken as a deduction. For the reason that the agent cannot issue invoices on behalf of the carrier. And therefore, allocate VAT for it in the documents. This was clarified by the Russian Ministry of Finance in its letter dated October 12, 2010 No. 03-07-09/45.
Olga Tsibizova, Deputy Director of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia
What documents other than invoices and UPD can be the basis for deducting input VAT?
Airline and railway tickets and other strict reporting forms, in which the tax amount is highlighted as a separate line, can also be the basis for deductions. When they confirm travel expenses for travel or rental housing. Such an indication is in Article 171 and paragraph 1 of Article 172 of the Tax Code of the Russian Federation.
The use of cash receipts to confirm the right to deduct VAT on other expenses is controversial. For more information, see:
- How to reflect in accounting and taxation the purchase of goods (work, services) through an accountable entity. The organization applies a general taxation system;
- How to register and reflect in accounting and taxation the purchase of fuel and lubricants for cash.
Sergei Razgulin, actual state councilor of the Russian Federation, 3rd class
Is it possible to deduct VAT on goods (work, services) purchased through an accountable entity if there is no invoice?
No you can not.
As a general rule, it is possible to obtain a VAT deduction for goods (work, services) purchased through an accountable entity only on the basis of an invoice (clause 1 of Article 172 of the Tax Code of the Russian Federation). The only exception to this rule is travel expenses in the form of travel and rental housing. When an employee pays such expenses, the basis for deducting input VAT may not be invoices, but strict reporting forms (clause 18 of section II of Appendix 4 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). Tax legislation does not provide for other specific features for deducting VAT on goods (work, services) purchased by accountable persons. Therefore, in other cases, it is impossible to deduct VAT paid by the employee in the absence of an invoice. Similar explanations are contained in letters of the Ministry of Finance of Russia dated August 3, 2010 No. 03-07-11/335, dated March 9, 2010 No. 03-07-11/51, Ministry of Taxes of Russia dated May 13, 2004 No. 03-1- 08/1191/15, dated October 10, 2003 No. 03-1-08/2963/11-AL268.
In the field of retail trade and services provided directly to the population, the obligation to issue invoices is considered fulfilled when other documents are issued to the buyer, including cash receipts (Clause 1, Article 172, Tax Code of the Russian Federation). However, according to the regulatory authorities, this rule does not apply to the purchase of goods (work, services) by accountable persons for the purpose of their further use in the organization’s business activities and deduction of “input” VAT. Consequently, when purchasing goods (work, services) through an accountable person, the organization does not have the right to consider a cash receipt an analogue of an invoice and accept VAT for deduction on its basis (, letters).
The seller who issues a cash receipt to the buyer fully complies with the requirements of Article 168 of the Tax Code of the Russian Federation. And if this receipt indicates the amount of VAT, the buyer has the right to a deduction. After all, an invoice is not the only document for providing VAT deductions. The correctness of this approach is confirmed by the judges (see, for example, paragraph 5 of the ruling of the Constitutional Court of the Russian Federation dated October 2, 2003 No. 384-O, dated April 22, 2009 No. A56-29646/2007, dated November 14, 2007 No. A56 -33572/2006, Moscow District dated August 20, 2007 No. KA-A40/7956-07). Moreover, some courts recognize the legality of VAT deductions even for those cash receipts in which the tax amount is not highlighted as a separate line (see, for example, resolutions of the Federal Antimonopoly Service of the West Siberian District dated September 17, 2007 No. Ф04-6361/2007(38155 -A46-14), Ural District dated August 2, 2007 No. Ф09-6013/07-С2).
Accounting for service fees not included in the tariff
The factory orders train tickets for business travelers through intermediaries. For these services, she pays them commission (service) fees, which are not included in the transportation tariff. Can they be included in business trip expenses in tax accounting?
Answered by E.V. LIMANSKAYA,
expert of the magazine "Accounting in Production"
No, commission (service) fees paid to an intermediary when purchasing tickets and not included in the transportation tariff cannot be recognized for income tax purposes as business travel expenses. Since they are not specified in subparagraph 12 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. However, this does not mean that the amounts cannot be recognized at all.
The costs in question can be recognized in tax accounting as part of other expenses associated with production and (or) sales (subclause 3, clause 1, article 264 of the Tax Code of the Russian Federation). As the amount of commission fees for work performed by third-party organizations (services provided) under agency contracts, commissions, agency and other contracts. But only on condition that the costs are justified and documented (clause 1 of Article 252 of the Tax Code of the Russian Federation). For example, an intermediary agreement and documents on payment for such services. A similar opinion was expressed in
The cost of various types of services is the main issue when purchasing them. The price for the same service may vary and depends on where it ends up.
Concept
What is the service fee for any ticket purchases?
Service fee– this is a fee that is charged to clients for registering and purchasing any service. This amount is usually small.
For example, when purchasing a paper ticket at the box office, the additional fee includes the cost of a special form, the operation of the printer and cash register.
When purchasing online, the price includes software that allows order an electronic ticket without leaving home. These amounts are sent directly to the agency that distributes the ticket products.
Some of the intermediaries receive commissions from the companies themselves for the number of tickets sold or services provided, and therefore the service fee for their clients is insignificant.
Others add an additional payment to the base cost. In this case, the final price will be slightly higher. Therefore, the cost in different agencies can vary significantly.
The amount of the additional payment, as a rule, is not displayed on the form. It is indicated on the cash receipt during registration.
When purchasing air tickets
Service fee for air tickets is payment for booking and registration system services.
This payment can be in the form of a fixed amount or measured as a percentage of the cost of the air ticket.
It is charged either by the airline itself or by the service center that distributes such products.
Most companies, even when distributing air tickets through their own ticket offices, charge such a service fee.
Service payments for the main airlines of the Russian Federation and foreign representatives of air travel are presented in the table:
Cost of service when purchasing air tickets included in the price.
Many companies do not refund the additional fee when canceling a flight. On the contrary, you have to make an additional payment.
Thus, the Aeroflot company charges the client 800 rubles for processing a return.
When purchasing train tickets
The price also includes a service fee, which calculated from tariffs established by the Russian Railways ticket distribution system.
You can purchase train tickets in the usual paper form at station ticket offices, where no additional amount is charged for service, as well as at special agencies that charge a service fee.
Service fee upon purchase depends on the cost of the trip and the type of carriage. So, for a ticket price of up to 600 rubles, you will have to pay an additional 180-250 rubles, for a ticket price from 600 to 1500 rubles - 200-245 rubles, for a price of 5000 rubles - 400-500 rubles.
You cannot issue an e-ticket under 5 years of age. It must be purchased at station ticket offices.
At The service fee is non-refundable. This applies to all types of ticket products. In addition, a fee for processing the return of each ticket in the amount of 192.70 rubles is charged.
You can find out whether the service fee is legal when purchasing Russian Railways tickets from the video:
Is it legal to charge for intercom every month? you will find on our website.
At the Russian Post Office
The service fee charged by FSUE Russian Post includes packaging, order processing and shipping costs.
It does not depend on the number of items sent.
Its value is determined delivery region according to the tariff zone classifier and the weight of the parcel being sent. The amount is also determined by the type of transport by which the parcel will be delivered.
Therefore, for hard-to-reach areas where postal parcels can only be sent by air, the service fee will be increased by 50%.
There are only five belts. So the first belt includes regions within a radius of up to 600 km. Servicing this belt will cost 150 rubles per parcel up to 500 grams. For every additional 500 grams you will have to pay an additional 18 rubles.
For second tariff zone the price of the additional fee is determined at 204 rubles for every half kilogram of parcel weight. For additional weight, the surcharge will be 21 rubles. Registration of shipment to the third belt with a radius of 2000-5000 km it will cost 212 rubles.
Service payment for the fourth belt is 256 rubles, plus 43 rubles for additional 500 grams. Latest tariff zone includes shipping over a distance of more than 8,000 km and will cost the client 287 rubles.
If the parcel is declared valuable, the amount of the service fee will further increase by 3.39% of the estimated value of the parcel being sent.
At the restaurant
There is a service charge at the restaurant for high quality service, it is usually calculated from the total order amount.
Most often, the additional service charge is 10% of the cost of ordered food and drinks.
Although the cost of meals in cafes and restaurants includes surcharge already included for customer service.
It is important to note that if you were not informed about additional fees before ordering, then in accordance with the Law “On the Protection of Consumer Rights” Article 16, this payment can be waived.
So if the mandatory tip was not indicated on the menu, then they should not be paid on the invoice. These warnings are usually located on the printed menu on the first or last page.
.In addition, money for a canceled concert is usually returned to concert or theater box offices, which do not charge such fees. That's why they don't return it.
Service fee is the amount paid by citizens for their comfortable purchase of tickets or receiving high quality services.
If you cancel a ticket or service, if this additional amount has already been paid, it is not refundable. On the contrary, an additional fee will be charged for processing the return.
If these are intermediaries, then their service is not free and will be included in the cost of the service offered. We will tell you further about what a service fee for issuing air tickets is.
You can learn how to submit an application to the tax office for a refund of state duty in our article.
Concept
What is the service fee for any ticket purchases?
A service fee is a fee that is charged to clients for registering and purchasing any service. This amount is usually small.
For example, when purchasing a paper ticket at the box office, the additional fee includes the cost of a special form, the operation of the printer and cash register.
When purchasing online, the price includes software that allows you to order an electronic ticket without leaving your home. These amounts are sent directly to the agency that distributes the ticket products.
Some of the intermediaries receive a commission from the companies themselves for the number of tickets sold or services provided, and therefore their service fee for clients is insignificant.
Others add an additional payment to the base cost. In this case, the final price will be slightly higher. Therefore, the cost in different agencies can vary significantly.
The amount of the additional payment, as a rule, is not displayed on the form. It is indicated on the cash receipt during registration.
Free legal advice:
When purchasing air tickets
The service fee for air tickets is a payment for the services of reservation and registration systems.
This payment can be in the form of a fixed amount or measured as a percentage of the cost of the air ticket.
It is charged either by the airline itself or by the service center that distributes such products.
Most companies, even when distributing air tickets through their own ticket offices, charge such a service fee.
Free legal advice:
Service payments for the main airlines of the Russian Federation and foreign representatives of air travel are presented in the table:
230 rub. for booking + 800 rub. for registration
2% when paying by credit card and 3% when paying in cash of the ticket price
3 € when purchasing on the company’s website, 20 € when paying at the time of booking and 30 € when paying after booking.
30 € when flying to European countries
Free legal advice:
The cost of service when purchasing air tickets is included in the price.
Many companies do not refund the additional fee when canceling a flight. On the contrary, you have to make an additional payment to return the air ticket.
Thus, the Aeroflot company charges the client 800 rubles for processing a return.
When purchasing train tickets
The cost of train tickets also includes a service fee, which is calculated from the tariffs established by the Russian Railways ticket distribution system.
You can purchase train tickets in the usual paper form at station ticket offices, where no additional amount is charged for service, as well as at special agencies that charge a service fee.
Free legal advice:
When purchasing an electronic ticket, the service fee depends on the cost of the trip and the type of carriage. So, for a ticket price up to 600 rubles, you will have to pay an additional ruble, for a ticket price from 600 to 1500 rubles - rubles, for a price of 5000 rubles - rubles.
You cannot issue an electronic ticket for a child under 5 years old. It must be purchased at station ticket offices.
When returning a train ticket, the service fee is not refunded. This applies to all types of ticket products. In addition, a fee for processing the return of each ticket in the amount of 192.70 rubles is charged.
You can find out whether the service fee is legal when purchasing Russian Railways tickets from the video:
Is it legal to charge for intercom every month? You will find the answer on our website.
Free legal advice:
At the Russian Post Office
The service fee charged by FSUE Russian Post includes the costs of packaging, order processing and postage.
It does not depend on the number of items sent.
Its value is determined by the delivery region according to the tariff zone classifier and the weight of the parcel being sent. The amount is also determined by the type of transport by which the parcel will be delivered.
Therefore, for hard-to-reach areas where postal parcels can only be sent by air, the service fee will be increased by 50%.
There are only five belts. Thus, the first zone includes regions within a radius of up to 600 km. Servicing this belt will cost 150 rubles per parcel up to 500 grams. For every additional 500 grams you will have to pay an additional 18 rubles.
Free legal advice:
For the second tariff zone, the price of the additional fee is determined at 204 rubles for every half kilogram of parcel weight. For additional weight, the surcharge will be 21 rubles. Registration of shipment to the third zone with a radius of km will cost 212 rubles.
The service payment for the fourth belt is 256 rubles, plus 43 rubles for an additional 500 grams. The latest tariff zone includes shipping over a distance of more than 8,000 km and will cost the client 287 rubles.
If the parcel is declared valuable, the amount of the service fee will further increase by 3.39% of the estimated value of the parcel being sent.
At the restaurant
A restaurant service fee is charged for high quality service and is usually calculated on the total amount of the order.
Most often, the additional service charge is 10% of the cost of ordered food and drinks.
Free legal advice:
Although the cost of meals in cafes and restaurants already includes a surcharge for customer service.
It is important to note that if you were not informed about additional fees before ordering, then in accordance with the Law “On the Protection of Consumer Rights” Article 16, this payment can be waived.
So, if mandatory tips were not indicated on the menu, then they should not be paid on the bill. These warnings are usually located on the printed menu on the first or last page.
At this time, so-called “corkage fees” are also charged in restaurants. This happens when the client comes with his own alcoholic drink.
How to cancel a payment and return money from a QIWI wallet? Read about it here.
Free legal advice:
How to get a refund for a canceled concert?
The service fee for purchasing tickets to a concert or theater is about 10%.
This payment is non-refundable if the concert is cancelled.
This is explained by the fact that the service for booking and issuing ticket products by the distributor was provided in full. It is not their fault that a concert or performance is cancelled.
In addition, money for a canceled concert is usually returned to concert or theater box offices, which do not charge such fees. That's why they don't return it.
A service fee is an amount paid by citizens to conveniently purchase tickets or receive high-quality services.
Free legal advice:
If you cancel a ticket or service, if this additional amount has already been paid, it is not refundable. On the contrary, an additional fee will be charged for processing the return.
Service fee for issuing air tickets - what is it?
Air tickets can be purchased in different ways: through a ticket office, an airline, a travel agency or the website of an online agency that sells tickets. Nowadays, the service of aggregator sites is popular among airline clients, which themselves search for all currently available flight options based on user-specified parameters (date, number of passengers, their age, points of departure and arrival). They are sorted by cost and transfer time (if any). When purchasing through an aggregator website, the user is taken to the website of an online agency, which has the ticket he needs, and further processing takes place through him.
We’ll talk further about whether a service fee is paid for issuing air tickets.
What does the cost of an air ticket consist of?
Tariff is the cost of transportation itself. For example, transportation from Moscow to Berlin with meals on board the plane. This is the amount the airline receives by providing you with the flight service. In the total cost of the ticket, this figure is the basic one.
Free legal advice:
Service fee for issuing air tickets - what is it? The material discussed below will provide all the necessary information.
Different airlines set their own fares, so tickets to the same destination can vary significantly in price. This depends on the airline’s policy, which consists of factors such as flight occupancy, level of competition in this direction, seasonality, etc.
The fare is a fixed amount and does not depend on the date of departure of the aircraft and the number of passengers who bought the ticket. True, two reasons can affect its size. Firstly, the airline can change fares, and secondly, they sometimes depend on currency fluctuations, for example, the value of the ruble against the euro.
First, let's look at how the price of air travel is determined. The final cost of the ticket consists of the fare, airport taxes and service fees for issuing air tickets from intermediary companies.
When buying a ticket for any airline, it is important to know that only the cost of the fare part can be published on its website (or on the agency’s website). The price seems low to the buyer, he begins to process the purchase, and only at the end of the statement is the full cost indicated to him - with all fees and extra charges.
Free legal advice:
Service fee for issuing air tickets from various agencies
Agencies add their markup to the cost of air tickets for registration. Its size depends on their monetary policy. If you return your ticket for any reason, the service fee will not be refunded. As a rule, the amount of this fee is small - approximately rubles. For information: a service fee for issuing air tickets at Russian Post is charged, since the Post Office cooperates with many intermediary agencies.
The agency's markup may be fixed or vary depending on which airline ticket is purchased, the destination or other conditions. But airlines themselves often set a service fee for issuing air tickets - even if you purchase a ticket at their ticket office or on their website. For example, the Air Baltic company charges 15 euros if you order air transportation on its website. You will pay the same fee if you buy the same ticket from an agency. But they will issue it to you on a separate receipt. Aeroflot set its markup at 800 rubles. If you are lucky and buy tickets on sale, then the total cost will be reduced, but the service fee for issuing air tickets will remain the same.
The opposite situation also happens. Sometimes it is possible to buy an air ticket without this extra charge - if the agency works in cooperation with the airline and has software installed on its computers for booking flights on its routes.
How are the rates different?
Quite often you may encounter a situation where two passengers sitting in adjacent seats find out that they purchased tickets at significantly different prices. How is this possible? It's all about the tariffs.
The cost of the fare depends on the class of service, flight route, discount policy, terms of return and exchange, validity period of the air ticket, the amount of the discount on a “child seat”, the amount of fines for returning a ticket, the possibility of making changes (for example, changing passenger data - name, departure date ) and etc.
First class fare
This is the most expensive of the tariffs. It applies exclusively to international long-haul flights. First class passengers are served at the highest level, their flight is characterized by very comfortable conditions: seats that fold out to a reclining position, the opportunity to watch a movie or while away time in a bar. Using the Internet is also one of the bonuses. If necessary, a first class passenger can isolate himself from others flying with him in the same cabin. And, of course, there is a huge selection on the menu for them. There are also various other bonuses.
Free legal advice:
For example, passengers of this level on Emitrates flights can use showers, a comfortable seating area, and upon request, they are provided with a personal car directly to the airport exit.
Business class fare
This is a widespread tariff with an increased price category and comfort. Most airlines and almost all aircraft have it. There are two exceptions: firstly, it is not available on small-sized airliner models, since there is simply no possibility of placing a separate cabin for passengers of this class; and secondly, it is usually not used by low-cost airlines.
The price of business class is higher than economy class. For an additional fee, passengers have an additional level of flight comfort - a separate cabin is equipped for them, the seats have a more ergonomic design, and their location is also more convenient than in a regular cabin. It is possible to carry additional baggage free of charge. The food menu is expanded compared to economy class.
Economy class fare
This tariff differs primarily in the rules for the exchange and return of tickets. The cheaper the air ticket, the higher the fee for returning it to the ticket office. And the inverse relationship: for expensive tickets, the airline’s return fee will be lower. In this case, meals on board the aircraft are not provided.
It is important to know that the number of air tickets of each fare is strictly limited. So, if you find out by contacting the ticket office that there are still economy class tickets available for a given flight, this does not mean that you will be able to purchase them in two days. It is quite possible that they will tell you a different price, which means that tickets are being sold at a different rate, since cheaper ones have already been sold out.
Free legal advice:
Many airlines are introducing a new fare schedule; they now have subclasses. For example, economy class is offered in two options (and, accordingly, at two prices): a ticket with the ability to carry luggage and a refund option, and a ticket without luggage and without the possibility of a return. The difference between them will be approximately 1-2 thousand rubles.
Airport fees
Other airport fees (taxes), in addition to the fee for the flight itself and on-board services, include local taxes (including customs clearance) and a fuel surcharge. The pricing policies of different companies are so different that the amount of these fees can vary within very wide limits - from zero to tens and hundreds of currency units for each ticket.
In simple words, the tax is the cost of one or another company, which it transfers to the passenger’s “wallet”. The name of the tax “fuel surcharge” is very arbitrary, since it can also imply surcharges for air navigation services provided to airlines by dispatch services, for maintenance (inspections, repairs, transportation, etc.) of the aircraft at the airport, passenger safety insurance, etc.
In addition, there is also a fee for the form (when issuing a non-electronic ticket) - it is approximately three hundred rubles; collection of reservation systems, fees for flights over another state, fees for departures from another state, etc. All this is included (or, in some cases, not included) in the main part of the air ticket price.
Flights with transfers or “round trip”
Let's consider the pricing policy for flights with transfers using a specific example. There are two options for flying to Paris from Moscow. This is either a direct flight or a flight with a transfer in Dusseldorf. If the distance (sum of miles) in both cases is the same or differs by no more than ten percent, then the flight with a transfer will be called through. And the price of such a flight will either be equal to the cost of a direct flight, or even be slightly lower - as a bonus for the discomfort of waiting for the second flight at the airport.
When the amount of miles for a flight with transfers is significantly higher, the airline sums up the full prices for individual flight segments.
Purchasing round-trip air tickets is sometimes (mostly on international flights) cheaper than the sum of two tickets. Sometimes companies set a rule according to which a cheaper option is only possible if you stay at the place of arrival and departure for 12 hours or more.
Free legal advice:
How to correctly take into account the service fee for issuing air tickets in the advance report? More on this below.
How to save money?
To increase your chances of saving on air tickets, you should know some simple tricks. First of all, it is necessary to plan your departure date in advance, since booking your flight a week, two or three weeks in advance will give you a likely opportunity to purchase tickets at a cheap fare. If you arrive at your destination airport on the night between Saturday and Sunday, you may be able to get a discount. The best thing that can happen when buying tickets with the desire to save is a promotion. All airlines periodically arrange them.
It is important to remember that a cheap air ticket always implies some restrictions. The minimum fare is always non-refundable. Namely, if for some reason you do not want or cannot fly, then even airport taxes, not to mention other extra charges, will not always be refundable.
Accounting view
The postings of the service fee for issuing air tickets are as follows: Dt 50.3 “Cash documents” Kt 60.1 “Settlements with suppliers and contractors”. The service fee for booking an air ticket is usually received on account 26.
As for VAT, the airline ticket receipt is recorded in the purchase ledger. Current regulations allow you to deduct the service fee for issuing air tickets with VAT on the amount of expenses based on a strict reporting form. However, it must highlight the amount of tax in question.
Free legal advice:
Service fee for issuing air tickets - income tax
The service fee for ticket sales does not apply to business travel expenses. Also, this fee cannot be added to separate payments and fees, which are given in the last paragraph of paragraphs. 12 clause 1 art. 264 Tax Code of the Russian Federation.
Accordingly, a commission (service) fee, which is paid to an intermediary organization when purchasing air tickets and is not included in the transportation tariff, cannot be recognized as a business trip expense for the purposes of calculating income tax.
Blog.KupiBilet.ru
Useful information for travelers, tips on finding cheap flights and planning your trip
What are fees and taxes on air tickets?
Fees and taxes are part of the cost of any air ticket and are added to the fare.
When choosing a ticket on the airline’s website, we sometimes see only the cost of the fare itself, but when booking, various fees are added to it, which often exceed the cost of this fare. This is why an advertising offer to fly somewhere for just $50, excluding fees and taxes, ultimately turns into $250 or more.
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- airport fees (security fee, passenger service fee).
- airline fees (service fee at the ticket office, fuel surcharge, fee for purchasing a ticket on the airline’s website).
- government fees (environmental and tourism fees).
Fortunately, with the adoption of a new law on November 1, 2008, this practice has been stopped in the European Union. Now airlines in Europe are required to publish on their websites and in advertising brochures the full cost of an air ticket, including all fees and taxes.
The first airline to introduce fees was British Airways. In 2004 they started charging a £2.50 surcharge on all flights. In the same year, a fuel surcharge was also introduced, thereby airlines showed that they do not affect this part of the ticket price, and it depends solely on fuel prices. It was planned that as soon as fuel prices fell below $30 per barrel, this fee would be canceled. But as we see now, the cost of oil exceeds $100 and the amount of fuel surcharge is constantly increasing.
Recently, another airline fee was introduced - a service fee. This is a fee for the very fact of arranging transportation; therefore, if you book tickets at a regular ticket office, it will be higher than if you decided to purchase tickets via the Internet.
Another fee that passengers pay is the credit card fee. It is introduced so that the airline does not lose money on the commission to the acquiring bank for processing the payment on your card.
The airports themselves are not far behind the airline... Wherever you fly, you will have to pay an airport security fee. It was introduced after the September 11 tragedy in the United States, when controls at airports around the world were strengthened, the costs of which are covered by this fee. In the USA it is called the US September 11th Security Fee, and in Europe it is simply called the Airport Security Tax.
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In addition to this airport tax, you pay:
- immigration fee
- customs fee
- international terminal fee
- some airports introduce special fees for the development of airport infrastructure
The ticket price often includes various taxes. For example, environmental, transport or tourism. You usually pay for the latter when you fly to some resort.
There are also some completely ridiculous taxes and fees. For example, the luxury tax in Venezuela, the soundproofing fee in the Netherlands or the education fund fee on local flights in Turkey, etc.
If you are a regular customer of an airline and participate in a frequent flyer program, keep in mind that even if you have accumulated miles for a free flight, you will still have to pay taxes and fees. Although there are pleasant exceptions to this rule. In the US, it is illegal to separate fuel surcharges from tariffs. Therefore, it is more profitable to issue tickets using miles for flights of American carriers; in this case, fees will be minimal.
Taxes and fees are a plus only in one case - if you need to return a non-refundable ticket. In this case, fees are refundable, but after reading the fare rules or hearing from the cashier that this ticket is non-refundable, as a rule, we don’t think about it. The larger the ticket price is in fees, the more money you'll get back.
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Purchasing an air ticket
Airline carriers independently establish the full range of conditions related to the purchase of air tickets and flights. In particular, they determine fares for air tickets and discounts, conditions for canceling a flight and returning an air ticket, rules for check-in at the airport, transportation rules, permissible weight and dimensions of luggage, conditions for flying with children, etc.
Ignorance of the basic rules and conditions often leads to unpleasant losses of money, time and nerves.
What should a person consider when planning to purchase a ticket and take a flight?
The cost of an air ticket is determined by air ticket tariffs, taxes and discounts set by airlines, and depends, in particular, on the terms of sale and categories of passengers.
Terms of sale affecting the tariff
Time during which the ticket is purchased
Possibility to change the departure date and return the ticket
Is the ticket purchased one way or “round trip”?
Length of stay at destination
In addition to the tariff set by the airline, which was discussed above, the price of an air ticket also includes airline taxes (for example, fuel surcharge) and airport taxes (taxes), the amount of which depends on the airports through which your route passes and does not depend from the agency where you purchase your air ticket. The amount of airport taxes (taxes) is set by airports and varies widely - from 0 to tens, and sometimes several hundred euros or dollars for each air ticket.
When issuing some types of tickets, a commission fee is also charged, amounting to rubles per seat up to 5-7% of the cost of the ticket.
Plan your flight dates well in advance, as many cheap fares require you to book your flight 7, 14 or 21 days in advance.
Including the night from Saturday to Sunday during your stay at your destination sometimes allows you to save money.
Also find out what length of stay the cheapest rates are for. Often such tariffs have restrictions on the length of stay of 1 or 3 months, and then a noticeable increase in the price of tickets follows.
And of course, the most effective way to save money is to purchase air tickets during promotions organized by airlines.
When purchasing cheap air tickets, you must remember that every coin has a flip side.
The cheapest air tickets, as a rule, in addition to an attractive price, also have some unpleasant features for the passenger. The minimum fares offered by airlines are often non-refundable. That is, if you change your mind about flying, you will only be able to get back the airport taxes, and even then not always.
Slightly more expensive fares may carry significant penalties if you cancel your flight before check-in closes and may also be non-refundable after check-in closes.
If you bought such tickets, then if your plans change, it is better to change them than to return them. Losses when exchanging a ticket can be significantly less.
And only the most expensive tariffs, as a rule, have no restrictions on returns and exchanges.
The cost and conditions of application of each specific fare, the amount of taxes and fees and the full cost of air travel on a specific route can be found from the dispatchers of our Agency
P O M N I T E! Tickets are issued only to persons who have Required documents, information about which is entered on the ticket. The ticket is valid for flight only to the person in whose name it is issued.
Currently, only the following documents are accepted when issuing tickets:
Passport of a citizen of the Russian Federation (14 years old),
Foreign passport of the Russian Federation: General civil foreign passport (OFP), Diplomatic passport (DP), service passport,
National passport of a foreign citizen,
Residence permit in the Russian Federation for stateless persons,
Identity card for stateless persons (LSP),
Birth certificate (for children of Russian citizens under 14 years old),
Seafarer's passport (seafarer's identity card) – when traveling on duty,
Identity card of a foreign citizen,
Temporary identity card of a citizen of the Russian Federation,
Certificate of return to the country of which the passenger is a citizen, issued by the consulate of that country - only for traveling to the country of citizenship
A certificate with a photo issued by the Ministry of Internal Affairs of the Russian Federation to foreign citizens in the event of loss of national documents on the territory of the Russian Federation - only for going to the consular offices of the Embassies of foreign states to obtain a certificate of return,
Identity card of an officer (warrant officer) of the Russian Federation, CIS (except Georgia),
Military ID of a Russian Army serviceman under conscription, contract with a mark of service,
Travel card for a stateless person, refugee,
UN international pass - for business trips.
The following information must be included in the order:
Passport number, including series
Passport expiration date
For most airlines, your passport number must be included on your ticket.
Lack of passenger passport data in the order or ticket may lead to refusal of transportation
According to the rules of some airlines, if a ticket is lost, the passenger is not allowed to fly, its cost is not refunded, and a duplicate is not issued. Those airlines that allow duplicate issuance usually charge an additional fee for this. Currently, these rules have practically lost their relevance due to the widespread distribution of electronic tickets, which cannot be lost, since they are an entry in the airline’s electronic database. The paper itinerary receipt issued to passengers is merely confirmation of the fact that an electronic air ticket has been issued and can be printed an unlimited number of times.
Return money for an unused air ticket in case of voluntary cancellation of a flight is made only at the ticket sales agency. Refund conditions depend on the fare applied and vary widely - from a refund of the full cost of the ticket to a no-refund policy. When purchasing an air ticket, be sure to find out the conditions for its return.
In accordance with the current air transportation rules, airlines may impose flight restrictions in cases of transportation:
Pregnant women expected to give birth within the next four weeks (see below)
In these cases, when purchasing air tickets, you must inform the dispatcher so that he informs you of the conditions for such transportation and, if necessary, enters data into the order to inform the airline. If the required information is not included in the order, the airline may refuse transportation even if you have a ticket.
Pregnant women expected to give birth within the next four weeks must provide written consent from a doctor before flying. Medical examination must be completed no earlier than 7 days before the start of the flight. Some airlines do not accept this category of passengers for transportation.
Sick passengers must carry a certificate stating that they have undergone a medical examination. If their physical condition threatens flight safety or creates discomfort for other passengers, the carrier has the right to refuse transportation to passengers of this category.
To transport large musical instruments (cello, double bass, etc.), you must purchase a separate ticket for them. In this case, a separate place in the cabin will be allocated for the instrument next to you.
To save time, nerves and money, contact us at AIR TRANSPORTATION AGENCY, where qualified operators will give you comprehensive information on all issues related to the purchase of an air ticket and flight, and will help you choose the optimal route and the most favorable fare.
You can buy a plane ticket at a ticket office, airline, travel agency, or on the website of an online agency that sells tickets. In addition, there are aggregator sites on the Internet where you can choose a suitable ticket and then buy it from an online agency. is one of these aggregators.
Before you buy a ticket, you need to decide what is more important to you - saving money, flying out and landing at a convenient time, or, for example, traveling in comfort.
What does the price of an air ticket consist of?
The final price of an air ticket is the fare, airport taxes and service fees of the company that sells the ticket.
Rate— this is the cost of transportation. You pay for being transported, for example, from Rome to London in economy class and being fed lunch during the flight.
Airport fees include:- money for take-off, landing and maintenance of the aircraft, which the airline pays to the airport;
- fuel surcharge;
- local taxes and other fees (such as customs and immigration fees).
Service fee- This is the fee for issuing a ticket. It depends on the commercial policy of the seller. When returning an air ticket, the service fee is usually not refunded.
The fees may be set by the airport, local authorities or host governments. Often, fees exceed the cost of transportation - especially when we are talking about cheap fares. For example, a ticket to Stockholm and back without discounts can cost 35,000 rubles and another 5,000 in fees. On sale, the fare for the same ticket can be ten times less, but the fees will remain the same.
Keep in mind that companies selling airline tickets do not always list the final price on their website. Therefore, before purchasing, you need to carefully read the terms of sale.
What is the difference between economy, business and first class
Airlines may offer several categories of tickets for the same flight. The main categories are economy, business and first class. The type of flight service depends on the classes. They differ from each other in conditions and location on the plane, as well as a set of standard services. Business and first classes are not available on all aircraft.
Economy class
Economy class tickets are the most affordable. Economy class takes up most of the cabin. Amenities and services vary depending on the carrier and aircraft type. Seats in economy class are usually located close to each other, the distance between the rows is small. Each chair is equipped with a folding table. During long flights, passengers may be provided with blankets, earplugs, headphones and a hygiene kit.
Meals depend on the airline and flight duration. As a rule, this is a lunchbox with snacks and possibly a hot dish. If you are flying nearby, you will most likely only be offered soft drinks, tea and coffee. If you check in online, economy class seats can usually be reserved in advance.
Many airlines sell several options for economy class tickets - they differ in cost and flight conditions. Usually, the price determines whether you will have to pay extra for luggage, whether the ticket can be exchanged or returned, how many bonus miles will be awarded for the flight, and whether there will be an opportunity to choose a seat at check-in. Sometimes more expensive tickets allow you to occupy more comfortable seats in the cabin.
Business Class
The business class cabin is small and located at the front of the aircraft, just behind the cockpit. The seats here are wider than in economy and are located at some distance from each other. Business class passengers often have a separate toilet.
The menu in business class is close to that of a restaurant. Often on the carrier’s website you can select the type of food in advance, for example, vegetarian or dietary dishes. Food is served in porcelain and glass dishes, and the cutlery is metal (economy class passengers eat from disposable dishes).
In addition, business class passengers are offered soft and alcoholic drinks, cold snacks and the latest newspapers throughout the flight. At airports there are separate lounges for such passengers.
Business class tickets offer benefits off the plane, too. For example, passengers can carry more baggage and carry-on baggage free of charge than in economy class. And when returning or exchanging tickets, fines for business class are usually minimal.
First grade
First class is the maximum level of comfort. The passenger seats can be fully reclined, each of them turns into a full-fledged bed, and the menu includes a wide selection of dishes and drinks. First class passengers check in first and then wait for the plane in separate lounges. These tickets cost several times more than economy class tickets. For example, an economy ticket to San Francisco can cost 40,000 rubles, while first-class tickets for the same flight cost almost 200,000.
It happens that airlines offer tickets of other, intermediate classes - for example, improved economy or premium economy. Usually this is just a marketing ploy: the difference in conditions can be minimal, but in price - very significant.
- for cash payment to the Contractor's cash desk
- by transferring funds to the Contractor's bank account
Service fees:
- The cost of railway tickets is determined on the day of issuance (sale) of tickets through ACS Express terminals and consists of tariffs and fees established by the rules of the railway ticket sales system of JSC Russian Railways.
- Service fee for the transaction of selling one railway ticket, i.e. one registered place is 200-280 rubles.
- For railway ticket return operations carried out at the request of the passenger, not through the fault of Russian Railways OJSC or employees of the Ekipazh company, a service fee of 200-250 rubles is charged.
- The cost of the service fee is valid and the same for: all types of trains, all types of cars, all types of tariffs, including group ones; all directions; passengers of all ages, except children under 5 years old traveling without a seat.
Please note that:
- Train tickets are not reserved and are issued at the time of booking.
- When returning train tickets, fines are ALWAYS imposed.
Forms of payment for railway tickets
When purchasing train tickets, payment can be made:
- for cash payment to the cash desk of JSC "Ekipazh"
- by transferring funds to the bank account of Ekipazh CJSC (only subject to the conclusion of an agreement)
