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."
Order of the Ministry of Finance of the Russian Federation dated 17.07.2007, No.03-03-06.4.99
"...reporting documents to the accounting department of the organization for the used air ticket are:
* e-ticket itinerary receipt,
* original boarding pass
Example of accounting (accounting entries)
Selling tickets on behalf of airlines, the Agent actually sells other person's services. Therefore, it has no obligation to separate VAT, as it is imposed on the airlines.
| Debit | Credit | Comments |
| 76. (60.) / contractor - AIRLINE | 51 | - payment of air tickets purchased by the organization to the Agent; - supporting documentation: payment receipt, agent's report (USC LLC) |
| 20 (44, 26, 23, 25) | 76. (60.) / contractor - AIRLINE | on the basis of the presented itinerary receipt and boarding pass (after the carriage is executed) |
| 19 | 76. (60.) / contractor - AIRLINE | if VAT is not separated in the itinerary receipt |
Letter of Department of the Federal Tax Service of Russia in Moscow dated 10.01.2008 No.19-11/603
"...When the settlement documents contain no reference to the amounts of VAT presented to the taxpayer, total amount specified in these documents shall be included into the expenses considered at calculation of the income tax."
"...when the air transport company provides services of carriage of passengers, provided with air tickets, invoices are not issued. In addition, 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."
Order of Ministry of Transport of the Russian Federation dated 08.11.2006, No.134
"Establish that the itinerary/receipt of the electronic passenger ticket and baggage check shall also be issued on the passenger ticket and baggage check approved as an accountable form or a document confirming the made payment of transportation issued on the approved accountable form or a check issued by means of control and cash equipment shall be issued in addition to the itinerary/receipt issued not as an accountable form."
