According to para.7 of Art.171 of the Tax Code of the Russian Federation (hereinafter – TC of the Russian Federation), the amounts of the value added tax paid on expenses for travel to the place of business trip and back, accepted to deduction at calculation of the income tax of the organizations are subject to deductions.
Paragraph 1 of Art.172 of the TC of the Russian Federation establishes that tax deductions under Art.171 of the TC of the Russian Federation are made on the basis of invoices issued by sellers when the taxpayer purchases goods (works, services), or on the basis of other documents in cases provided for in paragraphs 3, 6-8 of Art.171 of the TC.
With that, on the basis of para.18 of "Rules of Keeping the Purchase Ledger Applied when Calculating the Value Added Tax" approved by Order of the Government of the Russian Federation of 26.12.2011 No.1137, when acquiring services of transportation of employees to the place of business trip and back, accountable forms or their copies with separated amount of the value added tax issued to the employee and included in the report on the business trip by them should be registered in the purchase ledger.
Letter of the Ministry of Finance of the Russian Federation dated 16.05.2005, No.03-04-11/112
"...travel document (ticket), in which the tax amount is separated can be the basis for acceptance of the amounts of the value added tax paid on services on travel to the place of business trip and back (departure and destination points of which are in the territory of the Russian Federation) to deduction, without the invoice. In this case, airlines and airline agents should not issue invoices when selling air tickets to the organizations issued to the employees on business."
Letter of Department of the Federal Tax Service of Russia in Moscow dated 10.01.2008 No.19-11/603
"...when the air transport company provides services of carriage of passengers, provided with air tickets, invoices are not issued. Also, the air transport company does not issue invoices in case of sale of tickets to the public (including to legal entities for their employees) through other organizations (agencies), with which it has concluded Agency contracts.
"Tax legislation does not provide for invoicing by the air transport company when selling air tickets to the public (to legal entities for their employees), including through agencies (organizations), with which the air transport company concluded Agency contracts. Therefore, the agency (as an intermediary) is not entitled to issue invoices when selling tickets to the public."
