What to write the purpose of the trip. The purpose of the trip in the travel certificate examples, business trip plan

The purpose of the trip is the task formulated in the internal documents of the organization, for which the employee is sent. Templates for local acts relating to official travel can be drawn up personnel service on one's own. To the wording in them tax service treated with close attention.

The peculiarity of a business trip, or a business trip of an employee for a certain period, is that it is carried out for work, business purposes, in the direction of the direct head of the enterprise. As part of a business trip, an employee must perform a specific task in another locality (city, town, village) - not at the place of his main work in the organization. Thus, in order to recognize a trip as a business trip, a number of conditions must be met: sending an employee to another locality, execution there of the task of the leadership included in official duties employee, being out of place permanent job enough time.

In order for travel expenses to be correctly accounted for in order to reduce taxable income, it is important to correctly indicate the purpose of the trip, and it will not be possible to find examples of wording in the legislation. Here are examples of business travel purposes that the tax office may consider reasonable.

Legislative regulation

Since 2015, the requirements for formalizing business trips and business trips have changed, some paragraphs of the Regulation on the peculiarities of sending employees on business trips, approved by Resolution No. 749, have been canceled.

Until now, the following documents have been used to process a business trip:

order of the director of the company;
travel certificate, which was filled out according to certain rules: for example, the time of arrival and departure of the employee was necessarily noted;
assignment, which also stated the purpose of the trip and in which the employee wrote a report on the work done.

Since 2015, the last two forms have been canceled, although their use is not prohibited. New forms have not been introduced. Many managers are of the opinion that their use is quite rational on the basis of local acts and inclusion in accounting policy. This is necessary for the correct accounting of the spent Money, obtaining information on the execution of assignments within the framework of a business trip in accordance with the assigned task. Now, if the travel certificate is not filled out, the purpose and duration of the trip are indicated in the order.

Also, if it is indicated in local acts, a trip plan is drawn up, which indicates the data of the organization and the employee, as well as the duration of the trip, its goals, destination, specific tasks and stages of their implementation, with which the employee gets acquainted and puts his signature, indicating that that he read the document. For some budget organizations And government agencies the preparation of this document is mandatory in accordance with internal departmental regulations.

Who can not be sent on a business trip

When choosing an employee sent on a business trip, it is important to take into account that certain categories of citizens are provided by the Labor Code of the Russian Federation with certain guarantees for the observance of their rights. Including for some groups of employees, a ban on business trips is provided, because for many citizens they create certain difficulties in everyday life and involve a long absence from home. A complete ban is set for:

pregnant women;
minor employees (with the exception of representatives creative professions occupied in the respective positions);
accepted under a student agreement;
employees participating in elections and running for certain positions.

Representatives of the following categories of employees have the right to refuse referral:

women - mothers of children under the age of 3 years;
citizens raising children alone who are not yet 5 years old;
disabled or workers under special conditions;
citizens caring for sick family members (if necessary in accordance with a medical report obtained in accordance with the procedure established by law);
parents or guardian providing the maintenance and education of disabled persons who have not reached the age of majority.

Goal setting rules

A well-formulated work assignment is one that:

corresponds to the type of activity and interests of the company;
does not contradict job description and position of a particular employee;
meets the principle of expediency and fulfillment of the assigned tasks within the period of the trip specified by the documents (for example, if it takes only one day off, this may arouse suspicion);
does not contain general, vague formulations.

Common examples

So, let's figure out how to specify the purpose of the trip in travel certificate: examples from the list can be suitable for representatives of various professions:

conclusion of an agreement, signing an agreement, reaching agreements on a contract (signing a preliminary agreement);
representation of interests at the court session;
negotiating with contractors;
attendance at scientific conference and presentation of the report;
exchange of experience, compulsory training or refresher courses.

The plan may be presented in a separate document.

Volumetric tasks can be divided into stages. For example, if the task is to check the accounting department of a branch, its execution will consist of such operations as:

inventory;
verification of accounting and tax reporting;
checking the rules for maintaining accounting records, etc.

In this case, the best solution is to create a task execution plan, as shown in the sample travel plan. When formulating intermediate tasks, take into account the specifics of the employee's activities, and indicate the specific stages and results of their implementation.

Examples for various positions and specialties

Let us give the wording of the purposes of business trips in administrative acts. For example, the director of the LLC goes on a business trip directly. In this case, not an order is formed, but an order, the wording is as follows:

"I'm leaving on a business trip with the goal of..."

What could be the reasons for a person in a leadership position to go on a business trip? For example, it is necessary to ensure participation in important negotiations necessary for the development of new markets, the search for new customers, etc.

Goals can be formulated as follows:

to participate in negotiations;
for product presentation;
to conclude a contract for the supply of equipment, etc.

The sales manager usually describes the tasks of a business trip in great detail. In an order or instruction, specific tasks can be set (conclusion of contracts and agreements, contracts with customers), quantitative indicators(volume of shipped products). These are the main tasks that can also be broken down into stages: development of a meeting plan and its implementation, visiting shopping facilities competitors and compiling a comparative study of prices, assortment and other conditions, analysis.

Production engineers also go on business trips for very specific purposes: ensuring the operation of equipment, installations and apparatus, checking their efficiency and performance. It is important to correctly and technically correctly identify the objectives of the trip, for example:

installation of a device or product;
adjusting his work;
training the staff of the enterprise or branch in the rules of work on the equipment;
testing the operation of devices;
service maintenance or warranty repair;
implementation of preventive work.

Common goals for lawyers: participation in a court session to consider a civil case. A lawyer can also be present at the negotiations on the conclusion of contracts for the operational analysis of the proposed conditions, in the process of concluding a transaction that requires notarization or state registration. The reason for the trip must also be clearly stated in the order.

Determining the need for a business trip for employees with a traveling nature of activity is the most difficult. It is necessary to be guided by the general norms of the Labor Code of the Russian Federation and the rules of local regulations, job descriptions. For example, a trip to repair a car is a business trip. The wording is similar: to ensure the repair of the vehicle.

Other employees can be sent on business trips, for example, teachers: to participate in conferences, conduct a course of lectures by mutual agreement, organize practical exercises etc.

The main thing is to describe the tasks specifically so that the employee can professionally and properly complete the task of the management and draw up reporting documents. This is also necessary for reporting tax office, and for the organization effective work enterprises.

The employer is obliged to provide procedural support for most situations that arise in the course of work, including indicating the purpose of the business trip in the documentation. At the same time, the purpose of the driver's business trip will definitely differ from the goals set for the accountant or director. Concrete examples can help to correctly indicate the purpose of a business trip, and it is necessary to monitor the correctness of setting the goal both by the employees sent on a business trip and by their employers.

The purpose of the business trip - what is it, legal regulation

From the point of view of Russian legislation, the issues of sending employees to are considered comprehensively and in many aspects unequivocally regulate the rights and obligations of workers and employers in relation to each other. Basically, in the context of the legal justification for the need to indicate the purpose of the trip on a business trip, it is necessary to pay attention to the provisions of the following regulatory documents:

Article 166 of the Labor Code of the Russian Federation. This article legally defines the fundamentals legal regulation issues related to business travel.
Government Decree No. 749 dated 10/13/2008. The aforementioned government decree regulates in more detail the procedure in accordance with which employees are sent on business trips and defines them as the performance of certain task assignments outside the permanent place of work.

Despite the fact that there is no direct need for an accurate and specific setting of the purposes of a business trip in the legislation, the existing arbitrage practice and the requirements of regulatory authorities still indicate the need for their reliable fixation in the documentation.

Accordingly, the purpose of a business trip is an accurate and detailed description of the tasks to be performed by an employee sent by the employer on a business trip. These goals must be formalized properly in legally important documents- an order to send on a business trip, a travel certificate or other documentation provided for by the local regulations of the organization.

Why you need to specify the purpose of the trip

Specifying the purpose of the business trip is an important aspect of the employment relationship, which should be considered by both employers and employees. Lack of a well-defined goal can lead to Negative consequences for any of the parties. Examples of such consequences are:

How to correctly set the purpose of a business trip - procedural registration

Since the procedure for sending employees on a business trip has been significantly simplified since 2015, the only mandatory documentary evidence in this case is the employer's order and confirmation of its receipt by the employee. However, also, if it is provided for by local regulations, additional documentation may be drawn up, for example, a business assignment for a business trip or a separate employee travel certificate.

Both a service assignment and a travel certificate can be drawn up according to unified forms T-10a and T-9 respectively. However, the use of these forms is not mandatory for employers - they can develop and own examples designated personnel documentation.

In the order to send an employee on a business trip, the goal should be clearly defined, as well as the timing of the entire business trip required to complete it. When compiling the purposes of a business trip and a job assignment, certain nuances should be taken into account:

The goal must be specific. That is, to describe the task assigned to the employee as clearly as possible. The more specific the goal, the less possible legal consequences will have a business trip for both the employer and the employee.
The result of the trip should be the achievement of the goal. The unfulfilled purpose of the trip in most cases will invalidate the entire trip. Thus, if the implementation of certain actions with an initially uncertain result is envisaged, the goal should not be the achievement of these results, but the fulfillment of the designated tasks.

Examples of the purpose of the trip of the director, driver, accountant and other employees

To better understand how to correctly set the purpose of a business trip, it is easiest to consider examples of setting goals for different categories of workers. They may look like this:

An example of setting the goal of a director's business trip: take part in negotiations on concluding a contract for the supply of products with a representative of the Vector company in Moscow on 01.10.2018.

Wrong goal setting - to conclude an agreement with a partner representative. In this case, the goal does not have specific indications of the date and place of the negotiations. In addition, it presupposes the obligatory conclusion of an agreement, when in practice negotiations can end with a refusal to sign it.

An example of the purpose of a driver's business trip: ensure from 10.00 to 20.00 the movement of citizen Ivanov within the city of St. Petersburg in the period from 11.01.19 to 01.25.19 for company car VAZ-2114, numbers E1913SN.

Wrong example of setting the purpose of a business trip: to ensure the movement of the client. As in the previous situation, there are no specifics here, both in terms of the personality of the client, and in terms of the terms of the employee’s work and a specific car.

An example of the purpose of an accountant's business trip: to ensure the financial audit of the branch No. 4 of the company "Vector" in the city of Saratov with the execution of the forms of the organization in the form No. 14-85.

Wrong example: to conduct a financial audit in the Saratov branch.

An example of the purpose of a business trip for a lawyer: to take part as a representative of the organization "Vector" in the court hearing in case No. 88-12-23 on May 1, 2019 in the Arbitration Court of Saratov.

Wrong example: get a positive court decision in favor of the company in a court session in Saratov.

Practicing accountants easily lead various examples purpose of the trip and indicate the following:

An employee's business trip must clearly be in the best interests of the company. The purpose of the business trip is formulated in such a way that it is clear: the “journey” is beneficial for the company, directly or indirectly contributes to the company earning profit, increasing the volume of activities, and improving the quality of goods and services. An employee of an organization cannot be sent on a business trip, setting him the task of “resting”, “recovering strength” or “healing”. For this, vacations are provided - annual or for health reasons.
The purpose of the trip should not contradict the employee's job description. So, an accountant cannot be sent on a business trip to negotiate with clients. And the commercial director of the company cannot be sent to another city for the purpose of "transportation of employees."
The reason for making a business trip should be consistent with the duration of the "journey" and its route. If the purpose of the business trip is, for example, participation in an exhibition, the employee of the organization is obliged to “move” in the opposite direction within 24 hours after the end of the event.
You should be extremely careful when justifying business trips on weekends. If a company employee goes to another city, for example, to negotiate on Monday, and the travel time is one day, then you can leave no earlier than Saturday evening. Otherwise, the cost of tickets or fuel cannot be attributed to costs.
It is better to avoid general formulations. It is important to indicate why exactly an employee of the organization is sent to work outside the place of permanent duty. Otherwise, controllers may have doubts about the legality of attributing travel expenses to tax accounting.
The purpose of the trip should be formulated in such a way that it is possible to make an unambiguous conclusion about whether the assigned task has been completed or not. After the trip, the employee will have to submit a report on the results, attach documents confirming the completion of the task. By the way, a situation is possible when the purpose of the trip is not achieved. In this case, the employer requires the employee to provide an “explanatory note” indicating the reasons why the job task could not be completed. If you have this document, the travel expenses can be accepted for tax accounting.
If the purpose of the trip is voluminous, consists of several tasks, it is also important to prescribe individual trip tasks, the completion of each of which will also need to be confirmed.
If the work of a specialist is traveling in nature and moving to another locality is associated with the performance of everyday affairs, then such a “journey”, according to the Labor Code, is not recognized as a business trip at all.

Purposes of travel

Only the person who signed the contract with the enterprise and has labor obligations with them can be sent on a working trip. This is due to the fact that a person, even on a business trip, should receive his wages is the responsibility of the firm. That is, any employee who is on the staff of the company can be sent on a business trip if necessary.

The employer should always remember that some employees cannot be sent on a business trip according to the labor code:

Pregnant women;
Those employees who signed a student agreement with the enterprise;
Persons under the age of 18;
Employees who participate in elections and run for office.

Some employees have the right to refuse a trip. This right applies to the following categories of citizens:

Mothers who have children under 3 years of age;
Citizens who single-handedly raise children under five years of age;
Employees who have children with disabilities or relatives in need of care;
Disabled workers or people working under special conditions.

Trips with a corporate assignment can be classified according to different characteristics. So, on a territorial basis, trips across the territory are distinguished Russian Federation and to foreign countries. Business trips are divided into short-term and long-term. According to the composition of those sent - group and single. There may also be scheduled and unscheduled business trips.

To date, there are no clear instructions in the legislation regarding the timing of the trip. There are no minimum or maximum limits. The management of the organization independently determines the complexity of the task and the time it takes to complete it. Previously, there were restrictions. It was believed that the maximum duration of a business trip could not exceed forty days. In construction, the maximum business trip threshold reached a year.

Guarantees for an employee do not depend on the purpose of the trip, there can be a lot of examples. But with any of them, the employer has some obligations to the employee. An employee who is sent on a business trip is provided with the following guarantees:

maintaining the position, workplace, average daily wage;
payment for days off spent on a business trip, with double tariffication;
reimbursement of expenses that may arise during a business trip in Russia and abroad, including the issuance of a foreign passport, obtaining a visa, customs duties and other fees.

All these guarantees are written in labor law and are subject to mandatory compliance by the employer.

Service purposes are reflected in the current Decree of the Government of the Russian Federation No. 749.

The documentary basis for the trip is the order of the head in the form of a formalized memo.

Examples of the purposes of a director’s business trip abroad and within the country can be:

starting a new project, negotiating with contractors and other contractors, concluding long-term cooperation agreements with them;
conducting an audit of the branch in case of revealing serious violations during the inspections of the controlling state bodies at the divisions of the enterprise located in another city or region. This requires the presence of a leader to resolve all disputes;
search for new opportunities for business development, holding meetings with potential partners of the enterprise, creation and implementation of new business projects;
opening of new structural divisions, branches or branches in other cities and countries.

The purposes of business trips are not fixed in regulatory or personnel documents. They must always be specified either in memo from the head, or in the order for a business trip.

If document No. T-10a is used as a form of a business trip report, then you need to know that the reporting (reflecting the result of the work performed) information is indicated in it in relation to the originally set goals of the trip.

If another form of report is used, then nevertheless it is desirable to indicate the purposes of the trip in it, since their content may be important when choosing the correct entries when maintaining accounting procedures that characterize the trip.

This is just as important as the question of how to determine the purpose of the trip. Examples of cases where an employer was fined for sending an employee who could not be sent on a trip to another city are not isolated.

Before sending an employee to another city or country, it is important to consider that:

It is strictly forbidden to "equip on the road" pregnant women and underage workers (except for personnel employed in the field of creativity).
An employee sent on a business trip must be a labor relations with an employer. At the time of departure, a rental contract must 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 on official business is permissible only with their written consent.

Such persons include:

Mothers of children under 3 years of age.
Parents or guardians of disabled persons under 18 years of age.
Citizens caring for sick family members, in accordance with a medical report.
Mothers and fathers raising children under the age of 5 without spouses.

Scientists, researchers, experts, theorists of various industries, teachers of secondary and higher educational institutions go on business trips to participate in conferences and competitions, share experiences, study unique sources, visit specialized exhibitions and museums, participate in archaeological excavations.

How can the purpose of the trip be formulated? Example:

Collection of information for scientific work on the topic (name).

Examination of original documents.

An example of setting the goal of a director’s business trip: to take part in negotiations on concluding a contract for the supply of products with a representative of the Vector company in Moscow on 01.10.2018.

Wrong goal setting - to conclude an agreement with a partner representative. In this case, the goal does not have specific indications of the date and place of the negotiations. In addition, it presupposes the obligatory conclusion of an agreement, when in practice negotiations can end with a refusal to sign it.

An example of the purpose of a driver's business trip: to ensure the movement of citizen Ivanov within the city of St. Petersburg from 11.01.19 to 01.25.19 from 10.00 to 20.00 in a VAZ-2114 official car, number E1913SN.

However, the final destination of the report should be the archive of the organization. The matter is that such documents are subject to storage in firm within 5 years. And if the business trip was abroad - 10 years (order of the Ministry of Culture of Russia dated August 25, 2010 No. 558).

It should be noted that the terms for storing documents, determined by order 558, are mandatory not only for state and municipal structures, but also for private firms (decision of the Supreme Arbitration Court of the Russian Federation dated 06.09.2011 No. 7889/11).

The purpose of sending an employee on a business trip is indicated in a written decision (order) of the employer, on the basis of which the employee is sent on a business trip and which must contain an official assignment to be carried out by the employee on a business trip (part 1 of article 166 of the Labor Code of the Russian Federation, clause 3 of the Regulation ). The purpose of the trip (examples of purposes are given below) is formulated depending on the nature of the official task assigned to the employee.

Examples of business travel purposes include the following:

participation in negotiations with ____ (indicate the counterparty) on the issue of ____ (indicate the subject of negotiations);
participation in a court session in an arbitration court ___ (indicating the name of the court) in case ___ (indicating the number of the case);
conducting an inspection of the work of a branch (representative office) in ____ (the location of the branch (representative office) of the organization is indicated);
participation in an international conference ___ (conference name), etc.

Purpose of travel and travel authorization

From 01/08/2015, the preparation of a travel certificate is not mandatory (Decree of the Government of the Russian Federation of 12/29/2014 N 1595), but may be provided for by local regulations of the employer. In this case, the purpose of the trip in the travel certificate (examples of purposes listed above) is indicated only if the local regulations of the employer provide for the obligation to issue a travel certificate indicating the purpose of the business trip.

Making a travel plan

A business trip plan is drawn up in cases where the preparation of such a plan is provided for by the employer's local regulations (Articles 8, 22 of the Labor Code of the Russian Federation). In some cases, the need to draw up a business trip plan is provided for by intradepartmental regulations (see order of the Federal Property Management Agency of 03/02/2009 N 51, order of the Ministry of Internal Affairs of the Russian Federation of 11/15/2011 N 1150, order of the Judicial Department under the Supreme Court of the Russian Federation of 12/05/2007 N 152).

The travel plan (a sample of which is usually indicated in local regulations) is signed by the head of the organization or another official, to whom such a right is granted by the local regulations of the employer. It is necessary to familiarize the employee sent on a business trip with the business trip plan.

The business trip plan contains information about employees sent on a business trip, the purpose of the business trip, the place (organization) where the employee is sent, the activities (issues) to be performed (decisions) on a business trip, the duration of the business trip.

For correct design documentation for travel expenses a very important aspect is the correctly set purpose of the employee's work trip. It is indicated in the written order of the employer. This order allows you to send an employee to perform a job assignment aimed at making a profit for the enterprise. During the stay on a business trip, the assigned task must be completed. This requirement is spelled out in Part 1 of Art. 166 of the Labor Code of the Russian Federation, clause 3 "Regulations on the peculiarities of sending employees on business trips", approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749.

The task is formed based on the business needs of the enterprise.

It is important to note that the correct formulation of the goal allows you to avoid unnecessary risks if the purpose of the trip is not achieved. For example, the wording “to sign an agreement with the Horns and Hooves company” sounds unambiguous, and the wording “evaluate the possibility of cooperation with the Horns and Hooves company” implies a negative result as one of the options for achieving the goal.

What are the goals

The purposes of a working trip can be of a different nature and can be conditionally divided into universal and special:

Universal ones are aimed at developing the company's business and may include finding customers or attracting investors.
Special purposes may be different nature and reflect the need of the enterprise at a particular point in time, for example, participation in a court case.

It is important to note that any goal must be specific and contain complete information about the task in its formulation, that is, be specific.

Purpose of the trip and examples:

participation of a company representative in negotiations (the counterparty must be indicated) on issues (the subject of negotiations is prescribed);
representation in court arbitration court(full name of the court) in the case (case number);
conducting an inspection of the branch (branch address).

The purpose for the seconded person can also be written in the business trip plan, if required by the local regulations of the organization. Director or other authorized person compose and sign this document. The employee signs the plan after reading it.

In addition to the task, the plan should contain information about the place or organization where the employee was sent, a list of issues to be resolved, and the duration of the trip.

travel plan template

Based on Decree of the Government of the Russian Federation of December 29, 2014 No. 1595, which entered into force on January 8, 2015, the preparation of a travel certificate has ceased to be mandatory and is required only if it is prescribed in the local regulations of the enterprise itself. In this case, you can see the purpose of the trip in the travel certificate and examples above.

If the purpose is not specified or does not correspond to the purpose of business trips

It is important to note that in connection with the abolition of the mandatory issuance of a travel certificate and the preparation of a business trip plan, the purpose must be specified in the order. Certificates and a plan are prepared only if it is prescribed in the local regulations of the organization.

The goal must be in line with the business direction. If it is written incorrectly or is missing, the employee’s work trip on the instructions of the management may be invalidated by the inspection bodies, and the costs of it may be subject to personal income tax and insurance payments.