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.

Updates and news

Updates and news

Rules on business trips, taxes and cash registers change from time to time. We do not repeat rumours about changes in the law: this section publishes news about the guide itself — new and updated pages — and explains how you can check whether a rule is still in force in its previous wording. It also hosts a catalogue of standalone articles for English-speaking readers.

The most reliable thing to check is not a summary of a rule but the published text of the law in its current version.

— Editor's note

The feed covers only changes to the guide's sections. About changes in legislation we only explain how to verify them: against the officially published text and the date of the version. We present guidance from government agencies as guidance, not as new rules.

New in the guide

Latest changes to the guide's sections.

  1. Table of supporting documents

    The documents section now has a table showing which document proves travel, accommodation, per diems and other expenses.

  2. Hotel documents (in Russian)

    A page on which hotel documents lawfully prove accommodation has been published at the archived address.

  3. Glossary

    Key terms on business trips, expense documents and taxes collected in one place.

  4. Hypothetical situations

    Six typical situations explained: an invoice instead of a receipt, a lost receipt, an extended trip, a personal car and more.

  5. How to prepare an expense report

    Added a step-by-step guide to the expense report and instructions for checking a cash receipt in the Federal Tax Service app.

Article catalogue for English-speaking readers

This section will host standalone articles written for English-speaking readers, including people who travel to Russia on business or work with Russian colleagues. They are written with these readers' interests in mind and are not translations of material from other language versions of the site.

Topics the editors are planning

  • How to prepare for your first business trip: questions to ask before you go
  • Keeping e-tickets and digital receipts organised so nothing gets lost
  • Reading your company's travel and expense policy: what to look for
  • Building an expense report as you travel, not after you return

Editorial rules

  • Articles in this catalogue are written separately for each language version and are not translations.
  • Some articles link to third-party websites, including gaming services; we do not control their content, prices or terms.
  • We do not publish unverifiable company ratings, service prices or reviews.

How to check whether a rule has changed

  1. Find the official text

    Open the law or decree in its officially published form or in a legal database that shows the current version.

  2. Check the version date

    See which date the version of the document carries and compare it with the date of the material you are relying on.

  3. Find the amending document

    If a rule has been amended, the text usually states by which document. Read it and check the date the changes took effect.

  4. Tell guidance from rules

    Letters from ministries and agencies are guidance. They help you understand the agency's position but do not by themselves change the text of the law.

  5. Check with your employer

    Find out whether the internal business travel policy has been updated. It is this policy that sets per diem rates and the reimbursement procedure.

  • Documents and procedures

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

  • 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.

  • 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
  • Russian Government Decree No. 1595 of 29 December 2014
  • Tax Code of the Russian Federation (Art. 217(3); Chapter 33.1)

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.