Recently, electronic travel documents for trains have become increasingly relevant. This service helps to significantly save time, as well as nerves and effort. Therefore, more and more often, employees at ticket offices began to ask the question of how to buy an electronic ticket for a Russian Railways train, because it is much more convenient.

Thanks to this service, it is now possible to arrive at the station literally a few minutes before the train departure time. You can board the train without an original ticket; you just need to have in hand the document that was specified during registration. But few people know exactly how to register and how to print an electronic train ticket.

Registration of electronic travel documents

When purchasing a Russian Railways train ticket online, you must indicate the “electronic registration” item in the appropriate column. Only after the service has been paid for by card, the document can be set to booked status. Precisely because the service is new, few people understand what an electronic train ticket is, how to use it, etc.

When registering, it is recommended to indicate a real and not a virtual phone number, since subsequently trip data and methods will be sent to it, which can be used to note everything in case of various and unforeseen circumstances.

Data error

In order to obtain more detailed information on how to buy an electronic ticket for a Russian Railways train, especially if this did not work after several attempts, you can contact hotline contact the operator, he will tell you how to do this.

The system is developing very quickly now electronic tickets, if previously you could fly on an airplane by presenting only a passport, then this opportunity has also appeared on some railway routes.
At the same time, during an air flight, you only have a boarding pass in your hands, and when traveling by train, you have nothing. What to do, what needs to be presented to the organization’s accounting department in such cases.

Recently a letter was issued from the Federal Tax Service of Russia in which they explained what to do.

From the letter of the Federal Tax Service of Russia dated October 12, 2012 No. AS-4-2/17308:

The Federal Tax Service recalled that the forms of electronic passenger tickets and baggage receipts in civil aviation, as well as an electronic travel document (ticket) for railway transport approved by orders of the Ministry of Transport. In accordance with established requirements, the route/receipt of an electronic passenger air ticket and the control coupon of an electronic railway ticket are documents of strict accountability. They are used to implement organizations and individual entrepreneurs cash payments and (or) payments using payment cards without the use of cash register equipment.

Thus, if an air ticket was purchased in undocumented form (electronic ticket), then the supporting documents confirming the costs of purchasing the air ticket for tax purposes are the generated automated information system registration of air transportation route/receipt of an electronic document (air ticket) on paper, which indicates the cost of the flight, boarding pass confirming the flight of the accountable person on the route specified in the electronic air ticket.

The document confirming the expenses incurred for the purchase of a railway ticket is the control coupon of the electronic travel document (ticket), received in electronic form via information and telecommunications network.

Of course, many accountants ask to bring a real ticket, and not electronic receipts, and this is not developed in all corners of Russia; perhaps only large Russian cities can boast of this.

In general, when you fly or go on a business trip or have a preferential vacation, upon return, provide the following documents to the accounting department:

I When traveling by air:

1. Itinerary receipt for an electronic ticket (sent by email when purchasing a ticket);

An example of a flight on an S7 aircraft. I receive this information by email:

Attached to this letter is an ITINERARY RECEIPT for your electronic ticket.

Your right to air travel and baggage transportation on the specified S7 flight.

2. Boarding pass.

II When traveling by train:

1. Ticket printed at the terminal; if electronic check-in was completed, then the boarding pass

Here's what they write on the Russian Railways website:

Travelers, especially those accustomed to flying on airplanes, are not always familiar with the features of electronic tickets and electronic registration by train.

An electronic ticket is a train ticket that you buy online. When purchasing, you enter your full name and number of your identification document (passport, international passport, birth certificate, etc.). Immediately after completing the payment, a seat on the train is reserved for you, it is already yours. And you have order form (or e-ticket coupon on a form). This is an information sheet, but you cannot board the train using it. To board the train, you either need to go through or get a boarding pass - that is, a paper travel ticket (at the Russian Railways ticket office at any Russian station or at the terminals there).

What documents are required to board a long-distance train?

1. You have completed electronic registration and printed ticket form with completed electronic registration. To the conductor you present your passport (or other document for which the ticket was purchased) and this same ticket form (on the screen of a mobile device or printed on a regular printer on an A4 sheet - the main thing is that the lower barcode is read).
2. You purchased an electronic ticket, but did not complete electronic registration. Then you need to get a paper ticket at the ticket office or terminal. You present to the conductor your passport (or other document for which the ticket was purchased) and a paper ticket on standard Russian Railways letterhead.

When you buy a ticket online, some trains will have an a icon next to them. It shows whether this train has electronic registration.

After purchasing and issuing a ticket, you can always look at your order form and check whether registration has been completed or whether this still needs to be done.

Electronic railway ticket for a child

Electronic tickets for children are issued in the same way as for adults. The differences are in the ticket price (up to 5 years old free without a seat, from 5 to 10 years old - at a child rate) and the document required for travel.

• Children under 10 years old cannot travel unaccompanied by an adult. A ticket for them can be purchased separately, but they will not be able to board the train without an accompanying person. From 10 years old - you can go separately.
• Until the age of 14, the ticket is paid for using a birth certificate, which must be presented to the conductor when boarding the train (+ ticket). When traveling within Russia, you can present a notarized copy of your birth certificate. All other documents are originals only.
• Otherwise, the rules are similar to adults: you can pay via the Internet, if you have an ER - present a printout on A4 or a ticket on a mobile device + document, if you don’t have an ER - be sure to get a paper ticket at the box office or terminal.

Read more about children's train tickets.

Electronic railway ticket when traveling abroad

On international trains, the rules are generally similar, but there are some nuances. Firstly, the rules for escorting children, animals and luggage are different. Secondly, it is always better to have with you a printout of an electronic ticket with completed electronic registration or a paper ticket issued on a form. Because any emergency situations when traveling between countries it will be much more difficult to decide. (And also because the rules require it in some cases.)

If electronic registration has been completed, the electronic ticket must be presented:

• when traveling within Russia - printed on A4 or on the screen of a mobile device;
• on trips to Latvia, Lithuania, Estonia, Ukraine, Belarus, Kazakhstan - it is recommended to have a printout of the order form with you;
• if you buy an electronic ticket while abroad, always choose trains that have an electronic ticket(you can only get a paper ticket at the Russian station);
• when departing from Vilnius, be sure to have an A4 printout with you;
• When boarding Allegro trains, trains to Nice, Karlovy Vary, Helsinki, Vienna and other trains to foreign countries for which there is an electronic ticket, an electronic ticket can be presented both on the screen of a mobile device and as a printout.

Remember

• If you received a paper ticket at a ticket office or terminal, your electronic registration will be automatically cancelled. Then you deal with a paper ticket according to the general rules. And you need to present a paper ticket; no printout will do anymore.
• There should be no errors on the ticket. And if in domestic Russian traffic you can board a train if there are typos in no more than 1 letter and 1 number, then in international traffic there should be no errors at all. Otherwise you won't be put on the train. An error cannot be corrected either in an electronic or paper ticket! Read more about errors in train tickets.
• Train tickets - neither paper nor electronic - cannot be transferred to other people. They are issued to a specific person and a specific document.

Have a nice trip!

Is an electronic ticket a strict reporting form? - a question that worries accountants of companies that often send employees on business trips. In the article you will learn which documents belong to strict reporting forms (SRF), what are the features of accounting for electronic tickets and whether they can be included in the SRF.

What about BSO?

BSO is a document that a legal entity or businessman can issue to an individual instead of a cash register receipt for non-cash or cash payment for services.

The use of BSO is regulated by the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash registers (approved by Decree of the Government of the Russian Federation dated May 6, 2008 No. 359).

By general rule BSO is issued by taxpayers only when paying for services from the list of OKUN (OK 002-93, approved by Decree of the State Standard of the Russian Federation of June 28, 1993 No. 163) and equivalent to them. BSO cannot be issued to a legal entity when purchasing goods. But BSO can be issued to entrepreneurs, since they are equated to individuals (paragraph 4, clause 4 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 31, 2003 No. 16).

For the form to be considered valid, it must include the following required details:

• name, 6-digit number and series;
• name of the company or full name of the individual entrepreneur;
• TIN and location of the enterprise;
• type and cost of service;
• payment amount;
• date of operation and document generation;
• position, full name and personal signature of the person responsible for documenting the operation;
• company seal.

However, there are a number of BSOs, the registration of which has separate requirements approved by special regulatory legal acts. Such forms include cinema tickets, season tickets, tour packages, etc. Can an electronic ticket be considered a BSO?

The nuances of using electronic tickets as BSO

Electronic ticket (ET) is a document confirming the contract for the carriage of passengers and baggage. It is created in automated system(AIS) of the carrier company and contains digital information about the passenger himself, the flight, points of departure and arrival, luggage, and fare.

The form and procedure for using electronic information for air travel are regulated by Order No. 134 of the Ministry of Transport of the Russian Federation dated November 8, 2006. According to clause 2 of this order, an extract from the AIS for flight registration is part of the electronic air ticket and is a strictly reporting document.

The list of mandatory details of an electronic air ticket includes information on the cost of the flight, the form of payment and the cost of the tariff for air transportation services (subclause 2, clause 1 of the appendix to the order of the Ministry of Transport of the Russian Federation dated November 8, 2006 No. 134). If all this data is recorded, then the Ministry of Finance of the Russian Federation allows the use of such an electronic book as a BSO (letter of the Ministry of Finance of the Russian Federation dated September 26, 2012 No. 03-07-11/398).

The procedure for the formation of an electronic ticket when transporting citizens by trains and electric trains is regulated by Order No. 322 of the Ministry of Transport of the Russian Federation dated August 21, 2012. The electronic railway ticket itself cannot be recognized as a BSO, but the ticket control coupon, which is an extract from the AIS management rail transportation, is a document of strict accountability (clause 2 of the order of the Ministry of Transport of the Russian Federation dated August 21, 2012 No. 322, letter of the Ministry of Finance of the Russian Federation dated November 8, 2011 No. 03-03-06/1/719).

For electronic travel tickets, the receipt of an electronic multi-purpose document is equal to the BSO (clause 2 of the order of the Ministry of Transport of the Russian Federation dated May 18, 2010 No. 116).

Accounting for electronic tickets

You should write off expenses for the purchase of electronic equipment if you have the following documents:

• printed electronic book;
• boarding pass or control coupon (letter of the Ministry of Finance dated August 25, 2014 No. 03-03-07/42279).

At the same time, you should check that these documents contain all the information indicating that this particular company employee was sent on a business trip - full name, flight and seat number, ticket price, travel date and other information (letter Ministry of Finance of the Russian Federation dated November 9, 2011 No. 03-03-07/50).

If the company has documents confirming that an employee was sent on a business trip and his stay there (manager’s order, checks and invoices from hotels), then to confirm expenses it is still necessary to have both a printout of the electronic book and a boarding pass / control coupon (letter from the Ministry of Finance of the Russian Federation dated 01.09 .2016 No. 03-03-07/50992).

EB are taken into account on the account. 50 subaccount “Cash documents” (order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n).

If the tickets are purchased by the company itself, the transactions are as follows:

• Dt 60, 76 Kt 51 - purchase of electrical equipment has been paid for;
• Dt 50-3 Kt 60, 76 - electronic document has been capitalized;
• Dt 71 Kt 50-3 - ES issued to the employee.

If the EB is purchased by the employee himself, then the company makes similar entries as with the usual issuance of money on account:

• Dt 71 Kt 50 - accountable amounts were issued to the employee.

The company will write off the cost of the ticket after the traveler’s approval:

• Dt 20, 26, 26, 44 Kt 71 - expenses for travel on a business trip are written off.

If the VAT amount is highlighted in the route/receipt, control coupon, receipt of an electronic multi-purpose document as a separate line, then the tax can be deducted (letter of the Ministry of Finance of the Russian Federation dated January 10, 2013 No. 03-07-11/01):

• Dt 19 Kt 71 - VAT is allocated in the cost of electrical equipment;
• Dt 68 Kt 19 - VAT is accepted for deduction.

Otherwise, the entire cost of the ticket is included as an expense when calculating income tax.

If for some reason the trip cannot take place and the company hands over the electronic book, then the following entries are made in the accounting:

• Dt 50-3 Kt 71 - the accountant returned the unused ticket to the accounting department;
• Dt 60, 76 Kt 50-3 - ticket returned to the carrier;
• Dt 51 Kt 60, 76 - the cost of the canceled trip was partially refunded to the company;
• Dt 91 Kt 60, 76 - the amount of the commission for canceling the ticket reservation is taken into account in the expenses.

ATTENTION: Since travel tickets can be used more than once, you should keep a record of them. The company can develop the form independently, taking into account the provisions of Part 2 of Art. 9 of the law of December 6, 2011 No. 402-FZ. Employees who use travel tickets at work must be listed in a separate order. Such an employee will receive a ticket against signature and return it upon return from a trip or the expiration of the travel card. The person responsible for the safety of travel cards is the cashier.

For more information on how BSO should be stored, read the material .

Results

The electronic document includes:

• route/receipt - for air transportation;
• control coupon - for rail transportation;
• receipt of an electronic multi-purpose document - when using travel tickets.

The listed documents refer to strict reporting forms. Therefore, an electronic ticket can be considered a BSO if the above documents are printed on paper.

A modern person can do everything via the Internet: communicate, find information, earn and spend money. If you wish, you don’t have to leave the house at all. In any case, the ability to make purchases via the Internet makes life much easier and saves effort and time.

For several years now it has been possible to easily purchase train tickets online, but not everyone takes advantage of this opportunity. Many simply do not know how and where to make a purchase. Some people are confused by the fact that, having paid money, they receive an incomplete boarding pass, but only a printout. In this case, there is no need to worry, the system has been debugged for a long time, works without failures and allows you to purchase travel passes to all directions.

What is it and how to use it?

After purchasing tickets, the future passenger becomes the owner of an electronic confirmation of payment for travel. Unfortunately, this piece of paper is not enough to go on a trip; you have to take one more step to get into the carriage.

The confirmation will turn into a boarding pass only after completing a special check-in or exchanging your form for a paper counterpart. Exchanges are made at the station ticket offices, and special terminals are also installed for the convenience of passengers.

When boarding the carriage, you need to have a passport or other document proving the passenger’s identity, as well as any of the ticket options received.

The easiest and most convenient way is electronic registration. This procedure is simple, after which the passenger receives a form that is identical to the tickets purchased through the ticket office. It’s worth printing it out or uploading it to your phone’s memory. The main thing is that the conductor can read the barcode at the bottom of the page.

A passenger who purchased an online ticket, but for some reason did not go through electronic registration, will have to pick up its standard paper equivalent at the station. To do this, you need to contact the cashier or find an electronic terminal. In this case, the conductor will require you to show your passport and paper ticket.

For the convenience of buyers purchasing documents for the right to travel on the Internet, for which there is the possibility of electronic registration, they are marked with a special “ER” icon. The user interface on the site is convenient; on the order form you can always find comprehensive information and instructions for further actions.

How to purchase children's tickets

The procedure for registering for a child's travel card is in many ways similar to registering for an adult.

There are several features to consider when purchasing, including:

• preferential travel conditions - children under 5 years old have the right to travel for free, and children aged 5 to 10 years old receive a travel pass at a reduced rate;
• accompaniment - a child under 10 years old cannot travel independently, even if a separate ticket is purchased for him, he will not be allowed into the carriage without an adult;
• documents - for a child under 14 years old, a ticket must be purchased on the basis of a birth certificate, and the conductor will need to present it to the conductor, and in the original.

It is worth adding that for traveling within the country you can use a copy of the certificate certified by a notary.

Buying tickets abroad

The rules established by Russian Railways are not very different from international ones, but as always there are a number of small subtleties. Others apply abroad:

• travel rules for minors;
• standards established for the transportation of things;
• conditions for transporting animals.

Important information

If a person bought an online ticket, took care of registration in advance, and then decided to get a regular travel card, then the ER will automatically lose its validity. The passenger will only need to use a paper travel document.

Information when making a purchase must be correct. Domestic flights still allow for inaccuracies, but only in one letter and one number. A ticket abroad must be issued without a single mistake, otherwise the passenger will simply not be allowed into the carriage.

When making a purchase, the passenger provides personal information and registers the document in his own name, which means he has no right to transfer it to third parties, and is obliged to use it personally.

An online ticket is an opportunity to travel comfortably. Being in a comfortable environment at the computer makes it easier to choose a train, date and the most convenient seats.