Documents and procedures
Documents and procedures
The expense report rests on documents: every expense has to be proven. This section explains which document proves what, what changed with the travel certificate and work assignment, and why “receipts” and certificates of stay bought without an actual stay turn an ordinary report into a risk of criminal liability.
A document proves an expense only when there is a real event behind it: a journey, a night at a hotel, a payment. Anything else is not a document but a forgery.
This section sets out the general requirements of Russian federal rules. The list of documents your accounting department accepts, and their forms, are determined by your employer. We do not assess specific documents or advise on individual situations.
Which documents prove what
| Expense | Supporting document | What to check |
|---|---|---|
| Travel | Tickets, boarding passes and other travel documents; when travelling by personal or company vehicle, an internal memo and supporting documents | Dates and route match the trip; documents are kept until the report is submitted |
| Accommodation | Documents issued by the hotel and a cash receipt | Dates of stay, amount, presence of a receipt; the receipt is found in the Federal Tax Service app “Proverka chekov” |
| Per diems | Length of the trip according to travel documents; per diem rate according to the employer's internal policy | Number of days per travel documents; rate per the internal policy |
| Other expenses | Documents proving an expense incurred with the employer's permission | Whether the employer gave permission; whether the date and amount match |
Travel certificate and work assignment
Since 2015, following the amendments made by Russian Government Decree No. 1595 of 29 December 2014, the travel certificate and the work assignment are no longer mandatory. The length of stay on a business trip is proven by travel documents.
If an employee travels by personal or company vehicle, the actual length of stay is stated in an internal memo submitted together with supporting documents. An employer may keep the old forms through its internal policy — so check what is used in your organisation.
Related sections
- Practical guides
Step-by-step guides: what to do before the trip, on the road, at the hotel and after returning; how to prepare an expense report and check a receipt.
- Examples and cases
Hypothetical situations: the hotel issued only an invoice, a receipt was lost, the trip was extended, travel by own car, the tourist tax.
- Archived page: hotel documents on business trips (in Russian)
What used to be at this address and which hotel documents lawfully prove accommodation on a business trip.
Sources
- Labour Code of the Russian Federation (Arts. 166–168)
- Russian Government Decree No. 749 of 13 October 2008
- Russian Government Decree No. 1595 of 29 December 2014
- Federal Law No. 54-FZ
- Criminal Code of the Russian Federation (Arts. 159, 327)
- Federal Tax Service of Russia — “Proverka chekov” (Receipt Check) app
Information is based on the Labour Code and Tax Code of the Russian Federation, Russian Government decrees and materials of the Federal Tax Service of Russia. Rules change, so check the current version in official sources and the procedure adopted by your employer. Rules in other countries differ.