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.

Glossary

Glossary

Conversations with accounting and business travel policies are full of specialist terms. This glossary collects the key terms on work trips, expense documents and taxes in Russia — with short definitions and references to the law where they exist.

Once every word in the business travel policy is clear, most questions for accounting answer themselves.

— Editor's note

The definitions are given in plain language and are based on the Labour Code of the Russian Federation, the Tax Code of the Russian Federation and Federal Law No. 54-FZ. This is general information, not an official interpretation: look for the exact wording in the text of the law.

Business trip

Business trip (komandirovka)
Travel by an employee, on the employer's instructions and for a set period, to carry out a work assignment away from their permanent place of work (Art. 166 of the Labour Code).
Per diems (sutochnye)
The common name for additional costs of living away from one's permanent home. The amount is set by the employer.
Average earnings
Pay that the employee keeps for the duration of a business trip under Art. 167 of the Labour Code. How it is calculated is set by labour legislation.
Internal memo
An internal document written by the employee. On a trip by personal or company vehicle, it states the actual length of stay.
Internal policy (local regulation)
An employer's internal document, such as a business travel policy. It sets the procedure and amounts of reimbursement if they are not defined by a collective agreement.
Travelling nature of work
Work that constantly involves travel. Work trips of such employees are not considered business trips (Art. 166 of the Labour Code).

Documents

Expense report (avansovy otchyot)
An employee's report on how advanced money was spent, with supporting documents attached. After a business trip it is due within 3 working days.
Cash receipt
A document generated by a cash register at the time of payment. It can be checked in the Federal Tax Service app “Proverka chekov”.
Strict reporting form
A payment document used in certain cases when services are provided. When and how it may be used is determined by the cash register law (54-FZ).
Travel document
A ticket, boarding pass or other document for a journey. It proves travel costs and the length of the trip.
Hotel invoice
A hotel document listing services and the amount due. On its own it is not a cash receipt: ask for a receipt when you pay.
Accountable amounts
Money given to an employee for expenses, such as an advance for a business trip. The employee accounts for it with an expense report.

Taxes

Personal income tax (NDFL)
Tax on the income of individuals. Certain payments related to a business trip are exempt from it if the conditions of the Tax Code are met.
Tax-free per diem limit
Per diems are exempt from personal income tax up to 700 roubles for each day of a trip within Russia and 2,500 roubles abroad (Art. 217(3) of the Tax Code).
Tourist tax
A local tax that municipalities may introduce from 2025 (Chapter 33.1 of the Tax Code). It is included in the cost of the stay.
Cash register (KKT)
Cash register equipment. As a general rule, payments from customers, including at hotels, must be processed through it (54-FZ).
  • The basics

    What a business trip is, what guarantees an employee has, which expenses are reimbursed and who sets the amount of per diems.

  • 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.

Sources

  • Labour Code of the Russian Federation (Arts. 166–168)
  • Russian Government Decree No. 749 of 13 October 2008
  • Tax Code of the Russian Federation (Art. 217(3); Chapter 33.1)
  • Federal Law No. 54-FZ
  • 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.