Mandatory use of Form 3rd was canceled since 2008. Such a form, as a mandatory confirmation of hotel accommodation, no longer exists. This is the memory of the long-gone.
Despite the fact that in some accountants "Form 3rd" continue to persist as a hotel receipt. The fact is that according to current legislation, the use of this form is granted to choose from the hotel outstanding documents for accommodation. A hotel at will and adopted internal regulations can provide confirmation documents both in the form of 3rd and in any other form. Below in this article you can read a confirmed legislative procedure for the provision of form 3.
Currently, this form is invalid. It was approved by order of the Ministry of Finance of the Russian Federation dated 13.12.93 No. 121. The action of the form was canceled by paragraph 2 of the Decree of the Government of the Russian Federation No. 359 of 06.05.08 in which it was said that (literally) "establish that forms of strict reporting forms approved to Entry into force of the Government Decree Russian Federation Of March 31, 2005 N 171 "On approval of the provision on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers," can be applied until December 1, 2008.
In the absence of control equipment, the hotel must independently develop the form of a document confirming the reception of money for accommodation. The document is obliged to contain mandatory details, stipulated in the implementation of cash settlements without the use of the CCT, namely: a) the name of the document, the six-digit number and series; b) the name and organizational and legal form - for the organization; Surname, name, patronymic - for an individual entrepreneur; c) the location of the permanent executive body of a legal entity (in the absence of its absence - other organ or persons with the right to act on behalf of a legal entity without a power of attorney); d) INN, assigned organization (individual entrepreneur); e) type of service; e) the cost of the service; g) the amount of payment made by cash and (or) using a payment card; h) the date of the calculation and compilation of the document; and) position, surname, name and patronymic of the person responsible for performing the operation and the correctness of its design, its personal signature, the printing of the organization (individual entrepreneur); k) other details that characterize the specifics of the service provided and which the organization (individual entrepreneur) is entitled to supplement the document.
In the case, if the hotel uses the CCT in its activities, and accordingly gives cash checks in calculations with their clients, the receipt order in which the receipt order is indicated as a document, which indicates that payment received. This follows from the following:
Confirmation of the legal actions of an individual entrepreneur is carried out by his own signature of documents. And most hotels are currently just owned by IP.
Currently, the law obliges companies and individual entrepreneurs, it is mandatory to use the cash register of the outstanding online checks. The deadline for the transition of all enterprises carrying out sales and providing hotel services and rental housing on July 1, 2018.
We provide reporting documents for accommodation. Hotel checks in the form of BO-17 and fiscal check check (54-ФЗ 2017).
According to the materials of sites, the guarantor Plus and Quitkel
Business trips in many firms are an integral part of the activity that requires special documentary confirmation and design. The employee who was on a business trip must be reported not only about living in a hotel, but also about the costs produced during their stay in another city. He must provide official documents from the hotel for accommodation, forms 3g are one of them, but now they are no longer obligatory for presentation.
What is 3g?
The hotel's account in the form 3g is a hotel receipt for accommodation, this form is needed for accounting. This document is filled in when paying for a reservoor room and for accommodation in it. In addition, hotel checks are filled with other paid services of the hotel. At the moment, this form is canceled, however, in some enterprises for reporting it is necessary to provide this form.
The reporting form N 3g, the filling sample of which is presented in any hotel, must contain certain details, including:
- name;
- fill date;
- the name of the organization issued a form;
- content of cost operation;
- measuring instrument of the operation of the operation in monetary terms;
- name and signature of responsible persons, etc.
The score of the form 3g, the download form of which is possible on the hotel website, is usually filled in three copies. One remains on the hands of the client, the second hotel account for accommodation forms 3G is surrendered for reporting in accounting, and the third before the departure of the client is stored in the hotel's card file.
An account for payment for accommodation in a hotel and a blank confirming this was mandatory until the system of mutual settlements appeared using the cash desk.
Payment was previously made only in cash, with the form of form 3g and the hotel form with seals and signatures of the hotel's manuals were the only document confirming the costs.
Today, any enterprise that provides paid services, uses compulsory cash registers.
Each CCM is registered in the tax authority, so check the check will not be difficult. Such a cash check contains all the information of the form or receipt of payment for accommodation in the hotel, download it is an opportunity for free. Therefore, additional confirmation of all expenses in the form of 3g, which is a form of strict reporting, is not required.
Approval of document management in each organization is regulated by the head and control body. Management has the right to decide that the cash receipt of the hotel will not be enough for the report for travel expenses. Now it is not clear, the form 3g acts or not. What to do in this case?
Responsible persons of the hotel can a hotel check form download and sign a standard contract for providing specific services with a travel officer.
A signed official treaty and an existing CCM check may be a confirmation of hotel services. They will be confirmed by the company's employee at a specific period of time lived in this hotel and enjoyed its services.
If there is no possibility of a sample of the account of the hotel in form 3g download and compile a contract, you can ask for the staff of the hotel complex the document in free form confirming all the costs.
In most Russian hotels today, the official account is issued and a cash receipt.
These documents confirming travel costs correspond to the Blanch of the Hotel Account in the form 3g, it is possible to download it for free. Not only the cost of residence can be included in such documents, but also pay for additional services for this period.
In addition, if necessary, the hotel's leadership is ready to offer employees of companies in addition to the cashier and invoice for the service invoice for strict accounting reports.
Tags Hotel Cash Checks, Hotel Account 3rd | Bookmark on the link.
Hotel Score forms N N 3-g, 3-GM (Blank) - is a shame of strict reporting. Filled when making payment for reservation, accommodation, as well as for additional paid services of the hotel. The account is discharged in three copies: the first is issued to the client (living), the second - surrenders to the accounting department, the third is kept until the guest's departure in the settlement of the hotel in a special card file. With a mechanized method of maintaining calculations, the account is filled in 2 copies. It records payment for the entire period of stay. Both copies are stored in the control file before the guest's departure.
Here you can free download hotel blanks (forms of hotels scores Form 3g, 3-g, 3-Gm) in various design.
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Is it possible to use hotels when paying for accommodation to use only form form 3, without a check of kkm, and organizations take it as an exclusive document confirming costs?
The form of 3-g is really approved and is BSO, but before there was a list of organizations that had the right to work without CCM. This list included hotels. Now there are no them. And today, almost all hotels give the client and check the CCM and the score in the form of 3rd.
In this situation, the score of 3rd is simply deciphering the CCM check, with a detailed description of the services provided. Those. He lost his BSO function.
On the other hand, formally, it is BSO - it seems to be no longer canceled. Consequently, if the employee brought only the score of 3rd, it seems to be expected to be expected. Another thing is that the hotel did not have the right to issue only 3rd and not to issue a check of KKM.
By the way, the Court considers that any document that contains the necessary details will be consolidated to confirm costs. That is, it is necessary that in the paper the name of the hotel, the cost of living, stood the signature and the date (paragraph 2 of Article 9 of the Law of November 21, 1996 No. 129-FZ; paragraph 8 of the provision of hotel services in the Russian Federation approved Government Decree of April 25, 1997 No. 490). At the same time, such a document does not necessarily have to be a shame of strict reporting.
Download other blanks on our website:
Did not find what they wanted - use the site map
Want to get a business trip to the accounting department without any problems?
You need hotel form 3g.. Since 2008, it is not basic, so it must be complemented by checks and other official papers.
From the same period, this document cannot be used in places where there are no cash registers. Therefore, in the Economic Department may require not only the hotel form 3g, but also a check.
What to do if no one said in advance about what kind of blanks are required? Avoid problems with funding is easy if you seek help to our specialists in a timely manner. They will quickly discharge form 3gwill confirm with his checks, acts.
How to easily get a hotel blank form 3g?
Due to close cooperation with various hotels, a set of documents can be issued with or without confirmation. Forms forms 3g we deliver not only in Moscow, but also with the use of transport companies in any region of the country. Therefore, if necessary, each person can take advantage.
We will do so that hotel Blank Form 3g It was filled true. For this will be recorded:
- passport details
- address in registration,
- hotel information
- types of payments.
The latter can be specified, for example, marked early arrival or late check-out, reservation or receipt of the discount.
Features of filling out form 3g
The document also refers to how much cash paid, payment card and who received funds. Therefore, with the help of a hotel blank form 3, it is easy to check how significant information is reliable.
All of them are entered into the database. Therefore, when choosing a company to cover the design of all documents, pay attention to ours. We cooperate with many hotels, so if necessary, it will endure any check form 3g hotel Which seemed to provide.
In conclusion, it should be noted that if you are not sure which form are required for the report, call our specialists. They will tell about the types of documents that must be provided. All customer-specified information is important exclusively for filling out forms 3g for the hotel.
We never use information for other purposes. In almost all hotels there are cash registers, so an original check will be obtained without any problems. The hotel form 3g is filled quickly and for the minimum fee.
FILLENGE RULES 3-G
September 22, 2015.
Special Blank for hotels - the form of 3rd was originally intended for registration of the reporting form from travelers living in the hotel all the time of their business trip. This document began to act since his allegation, which the Ministry of Finance of the Russian Federation agreed at the end of 1993. But at the end of 2008, the Decree of the Government of the Russian Federation for No. 359 was published, according to which the number of this account was annulled. At the same time, certain hotels still benefit from forming the form behind this number when calculating clients.
- after returning from a business trip, the provision of its enterprise in the accounting department only this form will not be enough.
It is necessary to accompany the form of 3-g cash checks, and you can buy hotel checks on the site (C-Hek.ru). At the same time, all spent amounts have been fixed money During the residence.
- form 3rd must be printed in printing house standard methodAnd it should be filled with clear, understandable handwriting using blue ink. Coordinates, communication room and the name of the hotel itself are usually awesome in the upper left corner of the form specifically manufactured for this.
- it is necessary to fix in a certain grade of the form number, month and year when payment was made. And it is necessary to note the area index in which the hotel is located. If the hotel has a numbering, then with its help on the letter 3, all accounting numbers are simply awacked.
- under the name of the hotel, you must specify its class and in specially stamped lines to indicate the room of the hotel and necessarily the room number where the client lived with all the business time.
- the following table indicates all services that have managed to use travel, their number and volume. First of all, this is a pre-booking service. Also, it is also necessary to indicate the daily number of travelers in the hotel and the total daily payment for the room. The services includes the supply of a room with a fridge, TV, ventilation unit, etc. This also includes, if necessary, laundry or dry cleaning services. All spent amounts are folded and multiplied by the number of days. The total amount is indicated by a separate string. Near the resulting amount, in brackets, decipher in words. As a certification of the written signature with decoding.
You must print a cash receipt, in the presence of a cash register, and attach to the form of 3rd.
And if the scientific language is "the form of a 3rd hotel receipt form 2019". Download the sample is below.
Immediately, we note that this form of 3rd is no longer a sample of the document of strict reporting and is not obligatory for the application for owners and hotel business workers. On its basis, you can develop your own form of strict reporting (BSO).
For example, often hotel employees use BO-18. Also, when forming its own BSO, it is worth considering the requirements of Resolution No. 359.
What is this form and how it is used
Receipt-contract for services of motels, campgrounds, hotels are the official name of the BO-18 form (reporting form). This form has always been applied along with 3rd for payment for accommodation. Bo-18 has never been legislatively approved, unlike 3, but in practice it is very common.
3rd was very often used by traveling citizens to confirm the target spending of funds. However, times have changed, and the documents also needed amendment. Let's start with the fact that the receipt for accommodation in the hotel, which is presented below, could independently confirm the fact of payment, the additional cash receipt was required. Now the hotel Chek St. Petersburg, Moscow, Kaliningrad, Kazan and other cities are obliged.
Previously, hotels, campings or motels could work without cash register (CCT), now this position is canceled. Many hotel workers issue and CCT check, and 3 or BO-18, as it is convenient enough and can replace a cumbersome contract.
If a citizen intends to buy additionally some products in a temporary placement or pay for services, just a cash receipt can be used. In the formation of armor, hotel workers, as a rule, write out the score, and then issue documents confirming and full fee.
Details of the Treaty
The receipt for the hotel should include some details recommended in the above ruling:
- the name of the document and the number with the number code;
- full name of the hotel (camping, motel) and owner (legal entity or IP), its details, TIN, ORGN, legal address;
- type of service and cost including taxes;
- the resulting amount on the receipt;
- note from whom and for what funds are obtained;
- date of drawing up this contract, printing and signature (with decoding) of a responsible person who adopted funds.
Additional graphs may be included, pointing to the time of living (check-in and eviction), the full list of services rendered in the campsite occupied in the motel number, but it is not necessary.
You can make receipts in any printing house according to the sample.
"On approval of forms of strict reporting documents"
The editors of December 13, 1993 - acts
Ministry of Finance of the Russian Federation
ORDER
dated December 13, 1993 N 121
On approval of forms of strict reporting documents
In pursuance of the Resolution of the Council of Ministers, the Government of the Russian Federation dated July 30, 1993 N 745 (paragraph 2) to approve the forms of strict reporting documents that can be used by hotel farms in settlements with the population for cash accounting developed and submitted by the Committee of the Russian Federation on Municipal:
1. N 1-g "Questionnaire"
2. N 2-g "Log of registration of foreign citizens"
3. N 3-g "Account"
5. N 4-g "Guest Card"
6. N 5-g "Cash Report"
7. N 7-g "Payment for booking and accommodation for bank transfer"
8. N 8-g "Receipt of money"
9. N 9-g "Act about the damage of property of the hotel"
10. N 10-g "Application for booking places"
11. N 11-g "Parking"
12. N 12-g "Receipt for the provision of additional paid services"
13. N 13-g "Receipt to receive things in a storage chamber"
Deputy Minister of Finance
Russian Federation
S.V.aleksashenko
Committee of the Russian Federation for Municipal Management
Approved
Russian Federation
dated December 13, 1993 N 121
Forms of primary accounting for hotels of the Russian Federation and brief instructions on their use and filling
Forms of strict reporting forms approved before the entry into force of the Decree of the Government of the Russian Federation of March 31, 2005 N 171 "On Approval of the Regulations on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers" can be applied until 01.12.2008, unless otherwise provided by para. 3 of paragraph 2 of the Decisions of the Government of the Russian Federation of 06.05.2008 N 359. After 12/01/2008, the forms of strict reporting forms are applied in accordance with the information letter of the Ministry of Finance of the Russian Federation of August 22, 2008.
General provisions
Forms of primary accounting are used in hotels, regardless of the forms of ownership.
Forms, brief instructions are given for their application and filling in order to ensure the unity of the methodology and the system of indicators in the accounting documentation, which covers the issues of accounting services and settlements on them.
Forms apply in accounting practice without any changes and additions.
List of shapes of strict reporting documents
| Form number | Name of form |
| 1-G. | Profile |
| 2-G. | Journal of registration of foreign citizens |
| 3rd | Score |
| 3hm. | Score |
| 4-G. | Guest card |
| 5-G. | Cash report |
| 7-G. | Payment for booking and accommodation for bank transfer |
| 8-G. | Refense receipt |
| 9-G. | Act about the damage of property of the hotel |
| 10-G. | Application for reservations |
| 11-G. | Parking |
| 12-G. | Receipt for the provision of additional paid services |
| 13-G. | Receipt at the reception of things in the storage chamber |
Approved
Order of the Ministry of Finance
Russian Federation
dated December 13, 1993 N 121
Brief instructions
For use and filling the forms of primary accounting for hotels of the Russian Federation
Questionnaire (form N 1-g)
Citizens who arrived on a business trip to meetings, conferences, fees, as well as the persons listed in paragraph 4 of the Instructions on the procedure for the registration of citizens in hotels (GuopPs of the Ministry of Internal Affairs of the USSR, 1984), fill out a questionnaire in one copy, the rest - in two.
After checking, personal documents are returned to the owners.
For the storage of questionnaires and work with them in the administrator should be two cards: the first questionnaires are stored for living in a hotel, in the second - on persons who retired from the hotel during the month.
Questionnaires in card files are set in alphabetical order.
Magazine registration of foreign citizens (form N 2-g)
Filled by the administrator or employee of the service bureau on the basis of a passport and visa.
Account (forms N n 3-g, 3-Gm)
Filled when making payment for reservation, accommodation, as well as for additional paid services, in the absence of special coupons.
The account is written out in three copies: the first - issued by the living, the second copy of the account together with the "cash report" (f. N 5-d) for rent daily to the accounting department, the third is kept until the guest's departure in the settlement part of the hotel in special pockets deployed by payment numbers , in the control file.
With a mechanized method of maintaining calculations, the account is filled in 2 copies. It records payment for the entire period of stay. Both copies are stored in the control file before the guest's departure.
An accounting worker coarses the forms of Nn 3-g, 3-Gm with a form N 1-g.
Accounts are simply reporting form.
Guest card (form N 4-g)
It gives the right to acquire the key from the room and extraordinary maintenance in catering establishments, domestic services and communications located in the hotel.
The numeric grid of the guest card marks the payment period.
When leaving the guest floor personnel makes a mark with the date and an hour of release of the room (places), the name and number of luggage sites. In the lobby, the guest card is rendered to the administrator.
Cash report (form N 5-g)
Compiled in two copies by an employee who performs calculations with living. The first instance along with the accounts (f. N 3-g) or control cash ribbon (with a mechanized calculation) daily surrendered to the accounting department, the second remains at the accountable person.
Accounting worker reaches the form N 5-g with shapes of 3-g, 3-Gm.
Payment for booking and accommodation for bank transfer (Form N 7-g)
Is conducted by the administrator or receptionist in 2 copies. The final result is supplied after leaving the residents and serves as the basis for the payment of the account imposed by the enterprise, the organization.
Recipment for the refund (form N 8-g)
Filled when making money back to residing, ahead of time away from the hotel.
Displays a hotel officer in one copy.
For rent in the accounting department together with the "Cash Report" (f. N 5-d). When placing a return on the first and third accounts of the account (f. N 3-g) or on the first and second (f. N 3-GM), a marker is made to return.
Accounting worker reaches a guest signing identity in f. N 8-g signed in f. N 1-g, after which the questionnaire returns to the administrator.
Act about the damage of the property of the hotel (form N 9-g)
The act is drawn up by the hotel employees in three copies: the first is transmitted to the accounting department, the second is a materially responsible person, in the account of which the hotel property is located, the third is issued to the payer's hands.
Applications for booking places (Form N 10-g)
The application is filled with enterprises (organizations), registered in a special magazine "P" in the following form:
For the operational accounting of those living on the floor, the Floor personnel (with the service of the receptionist - the receptionist) fills the magazine in the form:
| Room Room and Full name residing | Check-in time | Paid before | Date of shift | Date Pred - Required Departure | |||
| date | clock | date | clock | lane | towels | ||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
Applications for booking places on telegrams, phone calls, letters are recorded in the magazine "and" in the following form:
Equipment control file accounts
To store accounts, the control file is equipped with pockets, the number of which must correspond to the number of places in the hotel, taking into account the temporarily used additional places.
Pockets with accounts in the control file are placed by payment dates.
Recipment "Parking" (form N 11-g)
It is drawn up on parking lots of the hotel complex when receiving and issuing vehicles, is discharged in 2 copies: the 1st surrenders to the accounting department, 2nd is issued to the payer's hands. It is a blank strict reporting.
Receipt for the provision of additional paid services (Form N 12-g)
Disposable for additional services provided by the hotel (ordering tickets to the airport, payment of translator services, tea provision, coffee at the request of the residence).
Compiled in 2 copies: the 1st appears to the accounting department, the 2nd - payer. It is a blank strict reporting.
Approved
Order of the Ministry of Finance
Russian Federation
dated December 13, 1993 N 121
Approved
Order of the Ministry of Finance
Russian Federation
dated December 13, 1993 N 121
Form N 3rd Hotel _________________________________________________________________________________________________________________________ score n ___000000________ from "___" ___________________ 19 __ g. ______________________ Settlement index ______________________ (F.I.O., Country) N Rooms _________________________ (Date, Clock) N Corps _______________________
| NN. p / P. | Types of payments | Units. change | K-V. units | Price | Sum | ||||
| rub. | Cope. | rub. | Cope. | ||||||
| 1. | Book | % | |||||||
| 2. | Book | K / S. | |||||||
| 3. | Late | ||||||||
| with | |||||||||
| (date, clock) | |||||||||
| by | K / S. | ||||||||
| (date, clock) | |||||||||
| 4. | Accommodation | ||||||||
| with | |||||||||
| (date, clock) | |||||||||
| by | K / S. | ||||||||
| (date, clock) | |||||||||
| 5. | Additional a place | K / S. | |||||||
| 6. | Television | SUT. | |||||||
| 7. | Fridge | SUT. | |||||||
| 8. | |||||||||
| 9. | |||||||||
| 10. | |||||||||
| 11. | |||||||||
| 12. | |||||||||
| 13. | |||||||||
Form N 3-GM Hotel ________________________________________________________ (address) Score N ______ 000 000 ____________ Room ________________ Surname, I.O. _______________________________________________________________________________________ Organization ________________________________________________________________________________________________________________________________________________________
| N n n / n | Types of payments | Sum |
| 1. | Accommodation | |
| 2. | Book | |
| 3. | Spa collection | |
| 4. | Telephone | |
| 5. | Television | |
| 6. | Fridge | |
| 7. | Dry clean | |
| 8. | Laundry | |
| 9. | Portnovskaya | |
| 10. | Other services | |
| 11. | Accommodation for b / p | |
| Ks. | - Koyko-day | |
| AT | - Return | |
| TO | - Correction | |
| Total - total payment | ||
| TOTAL - Total amount of b / p | ||
Form N-4 T ________________________________________________________ Hotel Address Telephone ____________________________________________________________ __________________________________________________________ Directions ___________________________________________________________ __________________________________________________________________ map GUEST N days of the month January 17 I II 18 February March 19 Full IO _______________ III 4 20 Number _______________________ IV 5 21 V 6 22 The number key is issued upon presentation of the VI card of the guest 7 23 VII 8 24 VIII 9 25 The living has the right to extraordinary IX 10 26 service in public enterprises x 11 27 nutrition, domestic service and communication , XI 12 28 Located in the hotel XII 13 29 14 30 15 31 16 Administrator _______________________________________________ (signature) The following inscription is printed on the turn at the top of the passage to the removal of things the number of places ___________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
Approved
Order of the Ministry of Finance
Russian Federation
dated December 13, 1993 N 121
Form N 5-g Hotel __________________________________________________________________________________________________________________________________ (surname, first name, patronymic responsible for the calculation) for "__" ______ ____________________ 19 __
| N N. p / P. | Types of payments | Units. change | Number of | Sum |
| 1. | Accommodation and late | |||
| 2. | Accounts with n _______ by n ________ | K / S. | ||
| 3. | Book | % | ||
| 4. | Book | K / S. | ||
| 5. | Tariff differences | K / S. | ||
| 6. | Additional places | K / S. | ||
| 7. | Television | SUT. | ||
| 8. | Fridge | SUT. | ||
| 9. | Shower | time. | ||
| 10. | Telephone conversations | |||
| 11. | ||||
| 12. | ||||
| 13. | ||||
| 14. | ||||
Committee of the Russian Federation on the Municipal Management:
1. N 1-g "Questionnaire"
2. N 2-g "Log of registration of foreign citizens"
3. N 3-g "Account"
4. N 3-GM "Account"
5. N 4-g "Guest Card"
6. N 5-g "Cash Report"
7. N 7-g "Payment for booking and accommodation for bank transfer"
8. N 8-g "Receipt of money"
9. N 9-g "Act about the damage of property of the hotel"
10. N 10-g "Application for booking places"
11. N 11-g "Parking"
12. N 12-g "Receipt for the provision of additional paid services"
13. N 13-g "Receipt to receive things in a storage chamber"
Deputy Minister of Finance
Russian Federation
S.V.aleksashenko
Committee of the Russian Federation for Municipal Management
Approved
Order of the Ministry of Finance
Russian Federation
dated December 13, 1993 N 121
Forms of primary accounting for hotels of the Russian Federation and brief instructions on their use and filling
Referent: Forms of strict reporting forms approved before the admission to the decree of the Government of the Russian Federation of March 31, 2005 N 171 "On approval of the provision on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers", They can be used until 01.12.2008, unless otherwise provided by para. 3 of paragraph 2 of the Decisions of the Government of the Russian Federation of 06.05.2008 N 359. After 12/01/2008, the forms of strict reporting forms are applied in accordance with the information letter of the Ministry of Finance of the Russian Federation of August 22, 2008.
General provisions |
Is the account of the hotel for accommodation in form number 3-GM, 3rd, which indicates the amount of VAT, the shame of strict reporting and is it possible to include in the book of shopping (the invoice is not discharged)
Form number 3-g and 3-GM stopped acting from December 1, 2008. Therefore, hotels are required or used new forms of strict reporting, or apply CCT, that is, to issue primary documents to visitors together with cash checks. Therefore, if, after returning from a business trip, the employee only provided an invoice in the form of 3rd, then safely VAT is not taken to deduct. This form in the shopping book is not registered.
The rationale for this position is given below in the materials of the recommendations of the Glavbuch system.
Taxes
For tax purposes, accounting for housing expenditures during a business trip depends on their documentary. Thus, when calculating the income tax, only documented expenses * (clause 1, Article 252, sub. 12, paragraph 1 of Article 264 of the Tax Code of the Russian Federation). Costs not confirmed by primary documents are not accepted to tax accounting. NFFL is not subject to compensation for housing hiring costs in the amount of actual and documented costs (paragraph 10 of paragraph 3 of Art. 217 of the Tax Code of the Russian Federation). With respect to expenses that were not documented, compensation is not subject to personal income tax within the norms (paragraph 10 of paragraph 3 of Art. 217 and Art. 210 Tax Code of the Russian Federation).
The cost of hiring residential premises on a business trip the employee can confirm:
- strict reporting forms (which must comply with the requirements of the Regulation approved by the Decree of the Government of the Russian Federation of May 6, 2008 No. 359 *);
- cash checks.
Sergey Razgulin,valid State Counselor of the Russian Federation 3
2. Study: The account of the hotel in form number 3-g will not confirm
The hotels are not entitled to issue an old form of strict reporting blank instead of a cash check - an account in form No. 3. This conclusion came employees of the financial department in a letter No. 03-01-15 / 6-291. Suppose the company issued money under the report, but an employee from a business trip besides the old-form account did not bring any other documents. * Then the company may have problems writing off the money issued from the box office. That is, the employee will remain an outstanding debt.
Caution!
The tax authorities will most likely remove the deduction of travel expenses, if the hotel services there is only an account on old form No. 3.
If the employee receives an account of a hotel that does not meet the established requirements, you can try to get an invoice in the name of the organization. Even if there is a cash check in which the amount of VAT is highlighted.
It is also possible that the employee will bring an outdated account in form No. 3. In this case, VAT to deduct is safer not to accept. Officials believe that this form could only be used until December 1, 2008 *. This is stated in the letter of the Ministry of Finance of Russia dated August 7, 2009 No. 03-01-15 / 8-400.
