Mos Gostan independent guide to business trips and expense documentation in Russia

An independent guide to business trips and expense documentation. Not affiliated with the former website on this domain, with hotels or with accounting firms; we do not sell or prepare documents. This is not legal or tax advice.

Examples and cases

Examples and cases

Business trip rules look simple until something unusual happens: a receipt gets lost, the trip is extended, you end up staying with friends. This section covers typical situations and the general course of action in each — with references to the law and a reminder of where the decision lies with the employer.

Almost any unusual situation is easier to resolve if you tell accounting about it straight away instead of trying to “adjust” the documents.

— Editor's note

All situations are hypothetical: these are not real cases or reviews of specific organisations. The answers are general and do not replace advice from a specialist. The final decision on reimbursement is made by the employer under its internal policy.

Situations

The hotel issued only an invoice, without a cash receipt

As a general rule, hotels must take payments through a cash register (Federal Law 54-FZ). Ask the hotel for a cash receipt for your payment. Which documents are accepted for the report is up to the employer — check with accounting.

The cash receipt is lost

Ask the hotel or seller for copies of the documents. If you paid by card, a bank statement may serve as additional proof, but the decision on reimbursement is the employer's. Report the loss before submitting your report.

The trip was extended

The employer sets the length of the trip, so the extension should be agreed with it and documented in the way your organisation does it. Travel documents will prove the actual length, and hotel documents will cover the extra nights.

Travelling by personal car

In this case the length of stay is stated in an internal memo with supporting documents attached (for example, for travel costs). The procedure for reimbursing personal vehicle costs is set by the employer.

Staying with friends

If no accommodation was rented, there are no accommodation expenses and nothing to prove. Producing documents for a hotel stay that never happened is not allowed — it is forgery (Art. 327 of the Criminal Code). Per diems are a separate payment under the employer's rules.

Tourist tax included in the cost of the stay

Since 2025, municipalities may introduce a tourist tax (Chapter 33.1 of the Tax Code). It is included in the cost of the stay and therefore appears in the hotel's documents. Ask accounting how it is treated in the report.

  • Documents and procedures

    Which documents prove travel, accommodation and other expenses; whether a travel certificate and assignment are needed; why bought “receipts” are risky.

  • FAQ

    Answers to common questions about arranging a business trip, accommodation documents, the expense report and reimbursement of expenses.

  • 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.

Sources

  • Labour Code of the Russian Federation (Arts. 166–168)
  • Russian Government Decree No. 1595 of 29 December 2014
  • Tax Code of the Russian Federation (Chapter 33.1)
  • Federal Law No. 54-FZ
  • Criminal Code of the Russian Federation (Art. 327)

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.