The purpose of visiting the exhibition in the service assignment. What could be the purpose of the business trip for the director

Do you know how to indicate correctly, of course, you can easily find accountants or specialists in all kinds of professional forums? personnel work. But copying someone else's experience is not always justified.

In the regulations there is no list of service needs. However, the reason why the employee travels should be formulated in such a way that travel and per diem expenses can be accounted for to reduce taxable income.

To do this, it is important to take into account a number of points.

Which ones?

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, leave is provided - annual or for health reasons.
The purpose of the trip must not conflict with job description worker. 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 legitimacy 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 connected with the performance of everyday affairs, then such a “journey”, according to the Labor Code, is not recognized as a business trip at all.

Can any employees be sent on business trips?

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

What documents state the purpose of the trip?

Until 2015, an employee's trip was issued:

Order.
Service assignment.
Command certificate.
Report.

Currently, all the characteristics of the "journey" are indicated in the order. The unified forms of "service assignment", "travel certificate" and "report" have been cancelled.

To confirm the fact of the trip and the execution of the order are: tickets, checks for reports, explanatory notes, protocols of negotiations, certificates of training, concluded contracts, inventories.

From the composition and content of these documents, it should be clear whether the designated purpose of the trip has been achieved.

Let's consider how business travel tasks are defined for different categories of employees.

Director

The work of the first persons of enterprises is often associated with "travelling".

The business trip of the director of the company, as a rule, is issued not by an order, but by an order containing the phrase: “I am leaving on a business trip with the aim of ...”.

The head of the company can go on a business trip, in particular, to conquer new sales markets, search for customers, conclude contracts for the supply of products. What would be the purpose of the director's trip in this case? Examples:

negotiating and concluding a contract with Firma LLC;
holding negotiations with the participants of the conference "Products of the Future" in the city of N-sk "___"________ 20__;
demonstration of samples of the product "Item-1" of the company LLC "Large customer";
for JSC Good Client.

The first person of the company may also travel to another city or country to meet with existing clients of the company. For this case, HR specialists have already figured out how to write the purpose of the trip in travel certificate. Examples:

negotiation of the terms of the supply contract production equipment LLC "Our friend";
approval of the procurement plan for the 2nd half of ____ with JSC "Concern".

Company directors are sent from time to time to other cities or countries to "open a new branch of the company." Such a formulation of the desired result is also acceptable in documents. However, in this case, it is worth designating business trips. Example:

“I am leaving for the city of Nsk to organize the work of a new structural unit.

Study of the target market.
Testing and hiring an employee for the position of branch manager.
Coordination with the head of the branch of work plans for ___ year.

Also chapter small company, just like a specialist can go to another city or country in order to purchase new equipment, conclude contracts for the supply of raw materials, materials, components, and negotiate the terms of cooperation with suppliers. In this case, the documents should also correctly indicate the purpose of the director's trip. Examples:

negotiating with LLC "Partner" on the purchase of a consignment of goods "Thing";
conclusion of an agreement for the purchase of products by Pomoshnik LLC;
purchase of equipment "Machine";
study of samples of the product "Shtuka" from Producer LLC.

How else can the purpose of the business trip of the first person of the company be formulated? Examples:

training;
participation in an exhibition, seminar, conference” (visiting events related to the financial and economic activities of the enterprise);
professional development;
development of new technologies;
checking the quality of the work of the department.

Sales Manager

In departments engaged in the sale of goods and services, the purpose of business trips, as a rule, is prescribed in great detail. Employees receive detailed instructions V writing, indicating which tasks must be completed and which quantitative indicators achieved.

First, the main purpose of the sales manager's business trip is set. Examples:

increase in sales volumes in the region;
market research;
negotiations with potential clients.

A “large” job assignment is divided into stages, following the completion of each of which the employee draws up a written report. The following “sub-goals” are often set before the sales manager:

pay visits to existing clients, according to the visit schedule;
visit potential customers in accordance with the meeting plan;
collect information on a new market for the marketing department;
visit outlets competitors, 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 providing effective work machine tools automatic lines, robots.

For engineers and workers, it is also very important to correctly formulate the purpose of the trip in the travel certificate. Examples:

installation, adjustment of equipment;
training of responsible employees to work with the production line;
inspection, testing of machine tools;
warranty repair, service maintenance devices supplied under Contract No. ___ dated "___" __________;
routine maintenance, preventive maintenance of equipment.

Many engineers go on business trips to communicate with colleagues and gain new practical knowledge. This is a very common purpose of a business trip. Example:

exchange of experience with the developers of devices "Powerful".

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 skills, exchange experience with colleagues,

How can the purpose of an accountant's business trip be formulated? Example:

carrying out internal correctness of reflection in the accounting of financial and economic operations of the branch.

Any other purpose of the trip corresponding to the accountant's job description is also acceptable. Example:

business visit.

Agricultural workers

Farmers, agronomists, machine operators, livestock breeders, poultry farmers are faced with the need to go on business trips, perhaps much more often than "urban" specialists. Working in countryside, they must constantly be in touch with "civilization": buy seeds, animal feed, attend exhibitions of achievements National economy, get acquainted with new technologies and, finally, sell products to city enterprises and private individuals, market visitors.

In accordance with the objectives of a particular trip, the purpose of the business trip of agricultural workers is formulated. Examples:

purchase of fertilizers;
obtaining permits;
presentation of an investment project at a specialized exhibition;
participation in the conference of farmers, exchange of experience;
purchase of special equipment;
sale of products at the city fair;
delivery of a consignment of goods to the plant JSC "Customer".

Driver

It depends on the specific task how to write the purpose of the trip in the order. Driver examples:

delivery of goods to the company "Our Client" LLC (address);
transportation of the commercial director;
delivery of goods and materials, receipt of invoices.

How else can the purpose of a driver's business trip “look like”? Examples:

purchase of spare parts for car repair;
scheduled car diagnostics;
delivery of original documents for the transaction.

Researcher

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.

Conclusion

It is not at all necessary to use the standard "terms" in which the purpose of the business trip is usually described. Examples only facilitate the process of choosing "appropriate" words. The experience of many employees proves that the wording of the task can be free.

Practicing accountants easily give various examples of travel purposes and point out 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;
auditing the branch in case of revealing serious violations in the course of inspections of supervisory government agencies from business units 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 subdivisions, departments or branches in other cities and countries.

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

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 in an employment relationship with the 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.

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

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

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: from 10.00 to 20.00 to ensure the movement of citizen Ivanov within the city of St. company car VAZ-2114, numbers 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 hearing 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 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.

This year's rule changes do not oblige enterprises to report on these matters in a particular form. However, in practice it is convenient to use the plan and purpose of the trip. Examples and recommendations of experts are given in this article.

Decree of the Government of the Russian Federation No. 1595, approved on 29.12. 2014 amendments were made to the current legislation. They canceled the requirements for the preparation of special certificates and other documents when making business trips. In particular, service assignments, which previously described the essence of the corresponding trip, became unnecessary.

Simplification of mandatory procedures does not mean that they cannot be used in practice. The previous rules stated that the purpose of the trip was indicated on a special T-10a form. It was compiled on the basis of the plans of departments and the enterprise. Having a schedule of activities makes it easier to optimize activities, so now modern companies use appropriate technologies.

But accurate and detailed plan business trips perform several functions at the same time:

It allows you to accurately formulate the task.
With it, you can check the amount of work performed.
It contains data about the employee, explaining the compliance of his qualifications with the assignment received.

The last point should be considered in more detail. Despite the official cancellation of certain types of documentation, state controllers have the right to check business trips in more detail. In particular, doubts will arise if an accounting employee visited a sunny seaside resort for repairs. refrigeration equipment. The form mentioned above contains the relevant information. It is signed by responsible persons. It is easier for the inspector to study it than to find out the compliance of the activity with the provisions of the company's charter, or to guess the real purpose of the trip from brief order, which contains only common goal and duration of the trip.

Why indicate the purpose of the trip in the travel certificate: examples and sample

Sample plan

Explanations

The question above is why a travel plan is needed. We will study the sample with filling out the T-10a form in more detail. The following are explanations of individual paragraphs of the document:

In the column "Date" indicate the real number. If the train leaves at 23:59, then it is recorded on August 11 (from the example).
In the "Paying organization" column, write down the company that finances the business trip. It can be not only a service company, or a client, but also a manufacturing company.
The content of a specific task is fully described. Here you can specify specific blocks that need to be repaired.
In the reporting part, additions are made that are identified during the diagnosis. By agreement, the scope of work can be increased. If an extension is required, the service company issues a new order.
The initial task is formed on the basis of a written request from the head of the structural unit. In our example, this is memo No. 24SO, dated 08/09/2016 Please note that such a document is useful for checking the speed of staff response to a client's request.

Each company has the right to set own rules to help control plans, the purpose of the business trip. The examples in this article explain only the appropriateness of using the T-10a form. You can make changes to it to comply with corporate accounting and workflow standards.

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 01/11/19 to 01/25/19 in a VAZ-2114 official car, number 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.