Rules for issuing an Aeroexpress ticket. Aeroexpress: how to buy a ticket online at a discount? Step-by-step guide Electronic travel documents
To do this, we will consider separately the situations when tickets for an employee are purchased by the organization itself, and when they are purchased by an employee of the enterprise. Accounting for electronic tickets, namely posting, depends on this. If an organization purchases tickets by bank transfer, then they arrive before they are issued to the employee in account 50.3 “Cash documents”, despite the fact that they are electronic. Information about the electronic ticket is entered into the Cash Documents Journal. This account takes into account the entire amount, including VAT, because It is unlawful to deduct VAT on air tickets before drawing up an advance report. When receiving a ticket from the carrier and issuing it to an employee, you cannot immediately write off its cost as expenses, because the employee has not yet used the ticket and has not gone on a business trip. Example Employee of Chaika LLC V.V. Vorobiev sent from Moscow on a business trip to Novosibirsk.
FAQ
VAT on the ticket price Debit 68 – Credit 19 - in the amount of 750 rubles. – VAT on the ticket is accepted for deduction 8. Accounting for tickets when purchased by an employee If an employee purchases electronic tickets independently, then the accounting for electronic tickets will be similar, because in fact, only the transactions associated with the expense report remain. Yes, and do not forget to give an advance to the employee before the business trip.
He is not obliged to go on a trip at his own expense! Example (continued) Let’s assume that the return ticket on the Novosibirsk-Moscow route is from V.V. Vorobiev, an employee of Chaika LLC. acquires independently. For these purposes, before the trip, he was given an advance from the cash register in the amount of 11,000 rubles. Debit 71 – Credit 50 – in the amount of 11,000 rubles. – an advance was issued for travel expenses. The employee attached the itinerary/receipt and boarding pass.
The ticket price was 7920 rubles, incl. VAT 720 rub.
Is the Aeroexpress ticket included in the report?
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Attention
A seconded employee purchased an Aeroexpress ticket (travel to the Moscow airport) by bank transfer via the Internet. After the business trip, he submitted to the accounting department a printed itinerary receipt for the Aeroexpress (electric train). This route receipt contains: - order number; - departure date; - routes on which the ticket is valid are specified; - ticket number; - ticket price; - Last name I.O.
How to take into account an electronic ticket in an advance report
Tax Code of the Russian Federation, the taxpayer has the right to independently allocate the amount of VAT by calculation: 400 rubles. x 18/118 = 61.01 rub. Such a document is registered in the purchase book as follows: - in column 15 "Cost of purchases according to the invoice" the total cost of the ticket is reflected - 400 rubles; — in column 16 “VAT amount on invoice” the VAT amount is reflected - 61.01 rubles. The airline does not indicate the TIN and checkpoint on the electronic ticket.
However, in practice, many taxpayers independently filled in the column with the TIN in the purchase book - 504706617 based on the name of the Aeroexpress LLC company. Nevertheless, in the letters of the Federal Tax Service of Russia dated August 18, 2015 No. GD-4-3 / 14544 and the Ministry of Finance of Russia dated May 28, 2015 No. 03-07-11 / 30876, it was explained that when registering an electronic ticket, column 10 of the purchase book must be left blank, since such documents do not provide for the indication of the TIN and KPP of the carrier.
Expenses for Aeroexpress during a business trip
In a number of their explanations*(6), representatives of the financial department note that the control coupon of an electronic travel document (ticket) (extract from automated system management passenger traffic on railway transport), received electronically via the information and telecommunications network, is a strict reporting form. Therefore, additional documents confirming the payment of the ticket are not required. The courts are of a similar opinion*(7). Thus, expenses can be confirmed by a printed itinerary receipt both for accounting purposes and for taxation of profits.
Everything an accountant needs to know about accounting for electronic train and plane tickets
Organizations often purchase tickets through intermediaries, but despite this, in column 9 “Name of the seller” of the purchase book, indicate the name of the carrier, since in this case we mean the seller of services, not the intermediary. For air tickets to Crimea, the total cost of the ticket does not include the amount of tax, since such transportation has a zero VAT rate. Railway tickets The document confirming the costs of purchasing a railway ticket is the control coupon of an electronic travel document (ticket), received electronically via the information and telecommunications network.
According to Art. 786 of the Civil Code of the Russian Federation, a ticket is a document certifying the conclusion of a contract for the carriage of a passenger. At present, a significant part train tickets issued in non-documentary form.
Electronic travel documents
Period for claiming a VAT tax deduction. In what period should electronic purchases be registered in the ledger? ticket: on the date of provision of services by the carrier or on the date of approval of the advance report? Invoices or documents replacing them received from sellers are subject to registration in the purchase book as the right to tax deductions in the manner established by Art. 172 of the Tax Code of the Russian Federation (clause 2 of the Rules for maintaining a purchase book used in VAT calculations, hereinafter referred to as the Rules). Let us designate the general conditions under which a taxpayer has the right to deduct VAT amounts presented by sellers of goods (work, services), property rights: - goods (work, services) purchased to carry out transactions subject to VAT (clause 2 of Article 171, clause 2 Article 170 of the Tax Code of the Russian Federation); — goods (work, services) are registered (clause 1 of article 172 of the Tax Code of the Russian Federation); - there is another document that is the basis for the deduction - BSO (clause 1 of Art.
Acceptance of Aeroexpress electronic tickets for accounting and tax purposes
GK). The form of the ticket is approved in the manner prescribed by transport charters and codes. An electronic ticket exists in electronic digital form. Forms of electronic travel documents have been approved:
- For railway transport: order of the Ministry of Transport of Russia dated August 21, 2012.
№322 - For aviation: order of the Ministry of Transport of Russia dated November 8, 2006. No. 134
When purchasing an electronic ticket, both railway and air tickets, the automated information system generates a statement, which is issued to the passenger or transmitted electronically via the Internet to e-mail if the payment was made via the Internet:
- - for aviation, this statement is called an itinerary/receipt;
- - for railway transport - control coupon.
The itinerary receipt and control coupon contain complete information about the transportation.
Info
- control coupon.
Letter from the Ministry of Finance dated August 25, 2014. No. 03-03-07/42273 3. What to do if the ticket is lost It happens that, due to carelessness or simply by accident, an employee has lost documents. It’s easier with a route/receipt or a control coupon - you can simply print them out again from the file received by email after the purchase.
What to do with your boarding pass? In any case, you do not have the right to compensate the employee if he has the itinerary/receipt or control coupon; you are not entitled to travel expenses. But you won’t be able to do without additional documents if you want to take expenses into account when taxing.
Aeroexpress what documents to provide to the accounting department for the report
What's happened e-ticket We will discuss in this article what documents are needed to recognize expenses and how to correctly draw up an expense report. Contents of the article: 1. What are electronic tickets 2. In what case does an electronic ticket confirm expenses 3.
What to do if a ticket is lost 4. Is it possible to take into account electronic tickets in a foreign language 5. VAT on air tickets and in the advance report 6. Electronic ticket in the expense report 7. Accounting for electronic tickets with an example 8. Accounting for tickets when purchased by an employee So, let's go through in order.
If you don't have time to read a long article, watch the short video below, from which you will learn all the most important things about the topic of the article. (if the video is not visible clearly, there is a gear at the bottom of the video, click it and select Quality 720p) We will discuss the topic of electronic tickets in more detail than in the video later in the article. 1.
Of course, providing the accountable person with an additional certificate from a credit institution confirming the completion of a payment transaction using his personal funds will minimize the risk of claims from regulatory authorities. *(1) Art. 168 Labor Code of the Russian Federation; pp. 11, 12, 26 Regulations on the specifics of sending employees on business trips, approved. fast. Government of the Russian Federation dated October 13, 2008 N 749 *(2) part 1 art. 9 Federal Law dated December 6, 2011 N 402-FZ *(3) clause 1 art. 252, art. 313 Tax Code of the Russian Federation *(4) clause 3.3 Appendix to the order of the Ministry of Transport of Russia dated 08.21.2012 N 322 *(5) https://aeroexpress.ru/m/order/rules.html *(6) letters of the Ministry of Finance of Russia dated 15.10. 2014 N 03-03-07/51936, dated 08/25/2014 N 03-03-07/42273, dated 01/14/2014 N 03-03-10/438 *(7) post.
01/09/2018
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Aeroexpress - high-speed train from Moscow airports to the city, to metro stations - perhaps The best way getting to Sheremetyevo, Domodedovo and Vnukovo airports, however, is not the cheapest. But you can save a little if you buy a ticket online through the website. In this article I will tell you how to do this.
Go to the official Aeroexpress website: https://aeroexpress.ru/
Select from menu Buying a ticket, indicate your travel date and fare.
There are tariffs for online purchases:
- Business Class- 1000 rub.
- standard- 420 rub. (instead of 500 rubles at the checkout. Saving 80 rubles). Valid for 3 days including the day of purchase and until 03:00 fourth day- it is written on the website, but in fact the ticket is valid until 03:00 on the day following the travel date indicated on the ticket).
Please note that at the box office a standard ticket costs 500 rubles, that is, more expensive, but it is possible to buy a family and group ticket, that is, this may be a more profitable option for you:
- family- this is a ticket for 1-2 adults (over 18 years old) and 1-3 children under 18 years old. Valid according to the date indicated on the travel document. Important! The ticket is issued in the presence of children upon presentation of documents proving their age. Issued only at the point of departure on the day of travel for a group of 1 adult and 1 child.
- group- one trip in a standard class carriage only from airport Vnukovo, Domodedovo or Sheremetyevo terminal D. One ticket only for three people from Vnukovo airport, Domodedovo airport, Sheremetyevo airport, on the date specified in the travel document. It can only be issued on the day of the trip at the mobile cashiers in the hall. Complete blocking of the ticket 30 minutes after the first passage through the Aeroexpress turnstile.
Consider purchasing a regular ticket at a low price on the website.
Select the fare and number of tickets:
Check the date, amount and press the button To buy tickets.
In the next step, we indicate the correct data: your email address and mobile phone number in order to receive tickets and download them. Enter only correct data!
And check the box "I agree with the terms of purchase."
Please note that to purchase via the Internet, it is necessary to indicate the full details of passengers: full name, internal Russian passport numbers (when purchasing at the ticket office or through the terminal, data is not requested).
Click the button below To pay.
A few minutes are given for payment, during which you need to buy a ticket, otherwise the order will be deleted.
There are various payment options, for example, with a card.
It is necessary to copy the data from the card into the fields and check the box to agree to the conditions:
It will take some time for the payment to be processed:
Next, the site provides information that the payment has been completed, tickets have been purchased, they can be downloaded in your email or via a link in SMS. Please note that tickets on a mobile phone are not just a digital code; such tickets need to be downloaded via the Internet and then at the turnstile you need to touch the phone screen with the open ticket.
In your email you will find a letter for each ticket, as well as a separate letter with your login and password for logging into the Aeroexpress website (access to your account).
The most important thing in this ticket -QR code, which must be leaned against the turnstile for reading. Therefore, this code does not need to be crumpled and you need to make sure that it is well printed. When downloading a ticket to your phone, you need to attach the code from your phone.
All! Tickets are bought, saved and printed. Have a nice trip!
How to buy Aeroexpress tickets even cheaper?
- From time to time, Aeroexpress, together with other partners (for example, MasterCard, ApplePay and SamsungPay), conduct joint promotions with cheap tickets. For example, in the summer of 2017 it was possible to buy such tickets, but the promotion had already ended. Before purchasing a ticket, you can check the Promotions page on the Aeroexpress website to see if there are any current promotions.
Aeroexpress bonus program: how to accumulate points?
- Buy tickets for Aeroexpress and accumulate points for each ticket (additional registration is required in bonus program):
- for the Standard fare (1 ticket) - 50 points;
- for the Business tariff (1 ticket) - 100 points;
- for a round-trip fare (1 ticket) - 100 points.
Then you can use these points to buy new ticket with additional payment:
- Business - 400 + 500 rub.
- Business - 900 + 1 rub.
- Standard - 200 + 210 rub.
- Standard - 450 + 1 rub.
Current information on the Aeroexpress bonus program is here: https://aeroexpress.ru/aero/info/bonus.html D
Purchasing an Aeroexpress ticket on the website:
Step 1. Order a ticket
Select travel parameters: date, airport, direction, class, fare.
Pre-sale of tickets - 4 months in advance.
Confirm your agreement with the rules for issuing an electronic ticket and proceed to “select a payment method.”
Business Class
When choosing this class of service, you must indicate “flight time” and “seat in the carriage.”
Pre-sale 4 months in advance.
Step 2. Select a payment method
Select a payment method, indicate your mobile phone number and e-mail. After payment, you will receive an SMS message(s) with a link to an electronic ticket to this number and e-mail.
Step 3. Payment
Pay for the ticket following the requirements of the payment system you have chosen.
Step 4. Payment results
After making the payment, you will be redirected to the page to view and print your e-ticket. This ticket must be printed on paper to present to the controller during the check of travel documents.
Features of payment by bank card
We accept payments by bank cards of the following payment systems: Visa, MasterCard. Payment is made through the payment gateway of the Transport Clearing House.
The result of a successful payment on the payment gateway of the Transport Clearing House is a transition to the page with the paid ticket. If this does not happen, do not try to pay again until the reasons for the failed transaction are clarified.
Reasons for refusal to perform an operation may be:
- the Buyer's issuing bank does not support the payment processing technology used;
- there are not enough funds on the card to pay for the ticket;
- the Buyer's issuing bank has established a ban on online payments;
- the entered data was not confirmed by the Buyer on the payment page.
If the payment transaction was successful, but access to the page with the paid ticket was not provided, contact the Aeroexpress technical support service for clarification by calling the hotline 8 800 700 33 77 or e-mail [email protected]
E-ticket
Can I return or exchange a purchased ticket?
According to Aeroexpress rules, exchanges and refunds of economy class tickets are prohibited.
Refunds of business class tickets are also prohibited, but there is a possibility of a one-time re-issuance of a ticket for another flight. Tickets can be reissued only at Aeroexpress ticket offices and only if there are seats available in the business class carriage. If there are no seats available, the client can travel in an economy class carriage, but without refunding the difference in cost.
Refunds for unused electronic tickets are not made, except for the cases provided for in clause 1.8 of the “Rules for Travel on Express Trains”.
Electronic ticket validity period:
Regular class: valid until the end of the next day from the specified departure date.
Business class: only for the flight specified on the e-ticket.
The ticket must display a barcode. Tickets without a barcode image cannot be checked.
When using the version for mobile devices, make sure in advance that your phone can reproduce the ticket correctly. To do this, make sure that the data service via GPRS is connected and configured.
The opened page should display an electronic ticket with a barcode image. If the barcode is not reproduced, print the e-ticket on paper. Tickets without a barcode image cannot be checked.
When checking travel documents:
- Show the ticket inspector a printed ticket with a barcode.
- show the e-ticket barcode on your phone screen to the controller.
The controller will use a special reading device to check the trip parameters.
Client consent to receive SMS and other messages
By accepting the “Rules for issuing electronic tickets”, you agree to receive information from Aeroexpress about purchased electronic tickets via the mobile phone number or email address you provided.
If you have any problems obtaining an electronic ticket or using it, please contact the hotline 8 800 700 33 77 or send an email to
Electronic tickets for Aeroexpress trains
Aeroexpress trains depart from railway terminals near stations on the Circle Line of the Moscow Metro.
Trains to the airport: from Paveletsky station - to Domodedovo Airport; from Belorussky Station - to Sheremetyevo Airport; from Kievsky railway station– to Vnukovo Airport.
Trains from the airport: from Domodedovo Airport – to Paveletsky Station; from Sheremetyevo Airport - to Belorussky railway station; from Vnukovo Airport to Kyiv Station.
Travel time to Vnukovo and Sheremetyevo airports is 35 minutes, to Domodedovo - 45 minutes.
The ticket can be purchased 90 days before the travel date.
Rates
Tariff "Standard"- the passenger is provided with one trip in a standard class carriage on any Aeroexpress route within 30 days from the date indicated on the ticket (selected upon purchase). The seat is not fixed. If there are no free seats in the carriage, passengers may travel standing.
Tariff "Business"- the passenger is provided with guaranteed seat, as well as a set additional services. The location will be automatically determined by the system from the list available places. The ticket is valid only on the flight indicated on it.
Tariff "Round and back"- allows you to make 2 trips in a Standard class carriage. For a trip at the “Round and Back” fare, a single itinerary receipt is issued, which allows you to make 2 trips in a “Standard” class carriage. Trip to reverse direction possible within 30 days from the date of the first trip, the date of which is recorded in the electronic ticket.
Please pay attention! It is more profitable to purchase a ticket for the Aeroexpress train at the Standard fare 4 days before departure than at the station ticket office.
Rules for purchasing a ticket for a child
The passenger has the right to carry children under 5 years of age free of charge. For children over 5 years old, a ticket is issued at full fare. The child's age is determined on the day the trip begins.
Baggage rules
Payment for the carriage of the items listed below, regardless of their weight, will be charged according to the established tariff.
Each passenger has the right to carry with him free of charge for one travel document (ticket) full or children's hand luggage weighing no more than 36 kg, the size of which in the sum of 3 dimensions should not exceed 180 cm. The specified hand luggage, regardless of the type and type of packaging, must be placed on the luggage racks of the electric train car. In addition to the established norm, carriage of up to 50 kg is allowed hand luggage for an additional fee, according to the established tariff.
For transportation of small pets, dogs and birds, one unassembled bicycle (transportation in the train vestibule) an additional fee is charged according to the established tariff. Blind passengers carry guide dogs free of charge. Small pets, dogs and birds must be transported in boxes, cages, containers and placed in places designated for carry-on luggage. Large breed dogs, including service dogs, are transported in the train vestibule (no more than two dogs) in muzzles and on a leash under the supervision of their owners or accompanying persons, who must ensure compliance with the sanitary and hygienic regime in the train carriage. Transportation of small pets, dogs and birds is allowed in excess of the established carry-on baggage allowance provided there is a veterinary certificate.
Plants, seedlings and other planting materials with a tied crown and packed rhizomes not exceeding 180 cm in height are allowed to be carried as hand luggage against the established baggage allowance.
It is allowed to carry, for an additional fee, electronic, household, video and audio equipment, which in the sum of 3 dimensions exceeds 180 cm, regardless of whether the passenger has hand luggage, no more than one item per travel document (ticket).
The passenger is allowed to carry with him free of charge, in excess of the established carry-on baggage allowance, a briefcase, a handbag, binoculars, skis and poles, fishing rods, a camera, an umbrella, as well as other small items, the size of which in the sum of 3 dimensions does not exceed 100 cm.
Payment for the transportation of additional baggage or large items or animals is made only at the Aeroexpress LLC ticket office. After payment you will receive a cash receipt indicating the amount and name of the service.
Rules for transporting animals
For transportation of small pets, dogs and birds, one bicycle in an unassembled condition (transportation in the train vestibule) an additional fee is charged according to the established tariffs. Blind passengers carry guide dogs for free. Small pets, dogs and birds must be transported in boxes, cages, containers and placed in places designated for hand luggage. Large breed dogs, including service dogs, are transported in the train vestibule (no more than two dogs) in muzzles and on a leash under the supervision of their owners or accompanying persons, who must ensure compliance with the sanitary and hygienic regime in the train carriage. Transportation of small pets, dogs and birds is allowed in excess of the established carry-on baggage allowance provided there is a veterinary certificate.
Return of tickets
To process a return, you must call the Svyaznoy Travel hotline 8 800 700 33 88.
The time frame within which you can return your Aeroexpress train ticket depends on the class of carriage. You can return a ticket for an Aeroexpress train in a general class carriage until 23:59 on the day preceding the day of travel; business class - 3 hours before the departure of the flight indicated in the itinerary receipt.
If a trip on an Aeroexpress train is cancelled, its full cost is subject to a refund (except for the service fee for the ticket return service in the amount of 40 rubles, as well as the payment system surcharge withheld by the bank when paying for the ticket).
Forced return There is no ticket for the Aeroexpress train.
In case of a voluntary return, in accordance with the regulations of the Visa/MasterCard payment systems, the amount is transferred within 2 to 14 business days (depending on your bank) from the moment you agree with the return amount to the card account.
Ticket exchange
A purchased ticket for the Aeroexpress train cannot be exchanged.
How to use a ticket with a QR code?
After successful payment for the ticket, an electronic ticket with a QR code will be sent to the email address specified during registration. Print the ticket and attach the QR code to the turnstile reader to pass through the Aeroexpress turnstiles.
When printing a ticket, you must comply with the following requirements: do not change the print settings (print quality, page scale and image size) set by default; The QR code located on the itinerary receipt must be well printed and readable; the presence of any defects on it is not allowed. In case of non-compliance with these requirements, the itinerary receipt will be considered invalid.
Order payment methods
By bank card payment systems Visa or MasterCard
For payment booked tickets You need to enter the following data in the appropriate fields:
Card number - 16 digits on the front side of the card (no spaces);
CVV or CVV2 code – 3 digits per back side cards;
Card validity period - month, year indicated on the front side of the card;
Name of the cardholder (as shown on the front of the card).
Draw your attention to, If your card supports 3DS authentication technology, after entering the details listed above, you will be redirected to the page of the bank that issued the card to enter your password. This password is provided by the bank via SMS message.