Do you know how to indicate the purpose of the trip? An example can, of course, be easily found in all kinds of professional forums for accountants or HR specialists. But copying someone else's experience is not always justified.
There is no list of travel objectives for official travel in regulatory enactments. Nevertheless, it is worthwhile to formulate the reason why the employee goes on a trip in such a way that travel and per diem expenses can be reflected in the account to reduce taxable profit.
For this, it is important to take into account a number of points.
Which ones?
Practicing accountants easily give various examples of business trip goals and point out the following:
- The business trip of an employee should obviously be in the best interests of the company. The purpose of the trip is formulated in such a way that it is clear: âtravelâ is beneficial for the company, directly or indirectly contributes to the fact that the company makes profit, increases the volume of activity, improves the quality of goods and services. The employee of the organization cannot be sent on a business trip, setting him the task of "rest", "restore strength" or "recover". For this, holidays are provided - annual or for health reasons.
- The purpose of the trip should not contradict the job description of the employee. So, accountants cannot be sent on a business trip to negotiate with customers. A commercial director of a company cannot be sent to another city for the purpose of âtransporting employeesâ.
- The reason for making a business trip should correspond to the duration of the âtripâ and its route. If the purpose of the trip is, for example, participation in the exhibition, the employee of the organization must âmoveâ in the opposite direction within 24 hours after the end of the event.
- Extreme caution should be given to justifying trips on official duty at the weekend. If a company employee leaves for another city, for example, to conduct negotiations on Monday, and the journey time is one day, then you can leave no earlier than Saturday evening. Otherwise, the cost of tickets or fuel and lubricants cannot be attributed to costs.
- General language is best avoided. It is important to indicate why an employee of the organization is sent to work outside the place of permanent service. Otherwise, controllers may have doubts about the legality of assigning travel expenses to tax accounting.
- The purpose of the trip should be formulated so that you can make an unambiguous conclusion about whether the assigned task is completed or not. After the trip, the employee will have to submit a report on the results, attach documents to him confirming the fulfillment of the task. By the way, a situation is possible when the purpose of a business trip is not achieved. In this case, the employer requires an âexplanatoryâ from the employee indicating the reasons why the job assignment failed. If this document is available, travel expenses can be taken to tax accounting.
- If the purpose of the trip is voluminous, consists of several tasks, it is important to prescribe individual trip tasks, the implementation of each of which will also need to be confirmed.
- If the specialistâs work is of a traveling nature and moving to another locality is connected with the performance of everyday activities, then such a âtripâ, according to the Labor Code, is not recognized as a business trip at all.
Can any employees be sent on business trips?
This is as important as the question of how to determine the purpose of the trip. Examples of cases where the employer was fined for sending an employee to another city who could not be sent on a trip are not numerous.
Before sending an employee to another city or country, it is important to consider the following:
- It is strictly forbidden to "equip on the road" pregnant women and minors (except for personnel engaged in the field of creativity).
- The employee on a business trip must be in an employment relationship with the employer. At the time of departure, an employment contract should already be concluded, drawn up in accordance with applicable laws.
- There are categories of citizens who have the right to refuse business trips. Sending them to another city or country as required is permissible only with their written consent.
Such persons include:
- Moms of children under 3 years old.
- Parents or guardians of persons with disabilities under 18 years of age.
- Citizens caring for sick family members in accordance with a medical certificate.
- Mothers and fathers raising children under the age of 5 without spouses.
Workers who do not belong to these categories are subject to disciplinary action for failure to comply with an order to go on a business trip. In some cases, you can even fire an employee who refused to go to another city on business.
What documents do the purpose of the trip write in?
Until 2015, the employeeâs trip was completed:
- By order.
- Job assignment.
- Travel certificate.
- Report.
Currently, all the characteristics of the "trip" are indicated in the order. The unified forms of âofficial assignmentâ, âbusiness trip certificateâ and âreportâ were canceled.
To confirm the fact of the trip and fulfilling the order, there are: tickets, waybills, receipts for payment of fuel and lubricants, reports, explanatory notes, minutes of negotiations, certificates of training, concluded contracts, inventories.
From the composition and content of these documents it should be seen whether the designated purpose of the trip has been achieved.
Consider how the tasks of business travel for different categories of employees are determined.
Director
The work of top executives of enterprises is often associated with travel.
The business trip of the director of the company, as a rule, is formalized not by order, but by order containing the phrase: âI'm going on a business trip with a view to ...â.
The head of the company can go on a business trip, in particular, to conquer new markets, find customers, enter into contracts for the supply of products. What would be the purpose of the directorâs business trip in this case? Examples:
- negotiation and conclusion of a contract with LLC Firma;
- conducting negotiations with the participants of the conference âProducts of the Futureâ in the city of N-sk â___â ________ 20__;
- demonstration of product samples âItem-1â of the company âLarge customerâ LLC;
- presentation of goods for the company Good Customer.
The companyâs first person can also travel to another city or country to meet existing customers of the company. For this case, HR specialists have already figured out how to write the purpose of the trip in a travel certificate. Examples:
- discussion of the terms of the contract for the supply of production equipment of LLC âOur Friendâ;
- approval of the procurement plan for the 2nd half of ____ year with JSC Concern.
Company directors are occasionally sent to other cities or countries to "open a new branch of the company." This formulation of the desired result is acceptable in the documents. However, in this case, it is worth identifying the goals and objectives of the trip. Example:
âI am leaving for N-sk to organize the work of the new structural unit.
Tasks:
- Studying the target market.
- Testing and hiring an employee for the position of branch manager.
- Coordination with the branch manager of the work plans for ___ year. "
Also, the head of a small company, like a specialist in the procurement department, can go to another city or country in order to purchase new equipment, conclude contracts for the supply of raw materials, components, and negotiate terms of cooperation with suppliers. In this case, the documents should also correctly indicate the purpose of the directorâs business trip. Examples:
- negotiations with Partner LLC on the purchase of a consignment of goods "Thing";
- conclusion of an agreement for the purchase of products of LLC Assistant;
- purchase of equipment "Machine";
- research of product samples âStuckâ from LLC âProducerâ.
How else can the purpose of a business trip of the first person of the company be formulated? Examples:
- training;
- participation in the exhibition, seminar, conference â(attending events related to the financial and economic activities of the enterprise);
- professional development;
- mastering new technologies;
- checking the quality of the unit.
Sales Manager
In units engaged in the sale of goods and services, the purposes of travel as required, as a rule, are prescribed in great detail. Employees receive detailed instructions in writing, indicating what tasks must be completed and what quantitative indicators are achieved.
First, the main goal of the business trip of the sales manager is set. Examples:
- increase in sales in the region;
- market research;
- negotiations with potential customers.
A "large" job assignment is divided into stages, following the results of each of which the employee draws up a written report. The sales manager often has the following âgoalsâ:
- pay visits to existing customers, according to the schedule of visits;
- visit potential customers in accordance with the meeting plan;
- gather information on a new market for the marketing department;
- visit competitors' outlets, conduct a comparative analysis.
Engineers, production staff
Business trips of these categories of employees are of a long nature, as they are usually associated with ensuring the efficient operation of machine tools, automatic lines, robots.
It is also very important for engineers and workers to correctly formulate the purpose of a trip in a travel certificate. Examples:
- installation, commissioning of equipment;
- training of responsible employees in working with the production line;
- verification, testing of machine tools;
- warranty repair, service maintenance of devices delivered under Contract No. ___ of "___" __________;
- routine maintenance, equipment prevention.
Many engineers go on business trips to communicate with colleagues and gain new practical knowledge. This is a very common travel goal. Example:
- exchange of experience with developers of the âPowerfulâ devices.
Accountant
Chief accountants travel to other cities to check the quality of work of accounting specialists, train employees, collect information, and summarize the financial and economic activities of the company.
An ordinary accountant can go on a journey to improve his qualifications, exchange experience with colleagues, take part in the meeting.
How can the purpose of an accountant's business trip be formulated? Example:
- conducting an internal audit, checking the correctness of reflection in the accounting of financial and economic operations of the branch.
Any other purpose of the trip accountant is also acceptable. Example:
- a visit to receive affairs.
Agricultural workers
Farmers, agronomists, machine operators, livestock breeders, poultry houses are faced with the need to travel on business trips, perhaps much more often than urban specialists. Working in rural areas, they must constantly be in touch with âcivilizationâ: purchase seeds, animal feed, attend exhibitions of national economic achievements, get acquainted with new technologies and, finally, sell products to city enterprises and individuals, market visitors.
In accordance with the objectives of a particular trip, the purpose of the trip of agricultural workers is formulated. Examples:
- fertilizer purchase;
- obtaining permits;
- presentation of the investment project at a specialized exhibition;
- participation in a conference of farmers, exchange of experience;
- purchase of special equipment;
- sales at a city fair;
- delivery of a batch of goods to the plant of the Customer JSC.
Driver
Another category of workers whose occupation is connected with frequent trips is drivers. Their responsibilities include transporting company employees, goods, valuables, documents.
It depends on the specific task how to write the purpose of the trip in the order. Examples for the driver:
- delivery of goods to the company Our Client LLC (address);
- transportation of a commercial director;
- delivery of goods and materials, receipt of invoices.
How else can the purpose of a driverâs trip âlookâ? Examples:
- purchase of spare parts for car repair;
- scheduled vehicle diagnostics;
- delivery of original transaction documentation.
Researcher
Scientists, researchers, experts, theorists of various industries, teachers of secondary and higher educational institutions go on business trips with the aim of participating in conferences and competitions, exchanging experiences, exploring unique sources, visiting specialized exhibitions and museums, and participating in archaeological excavations.
How can the purpose of a trip be formulated? Example:
- Collection of information for scientific work on the topic (title).
Or:
- Studying the original documentation.
Conclusion
It is not necessary to use standard âtermsâ, which usually describe the purpose of the trip. The examples only facilitate the process of choosing âsuitableâ words. The experience of many employees proves that the wording of the assignment can be free.