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Trip by private car for business purposes. accounting

Trip by private car for business purposes. accounting

 

accounting services, accountant, accountant, official car, personal car, travel, accommodation, office, sofia, ruse, plovdiv, burgasTrip by private car for business

purposes. Accounting

 

Question:

Hello,
I'm interested, how it is customary in Bulgaria to be charged using a car for business purposes? The payment includes you save fuel, lubricants and% depreciation? It comes to the posting of an employee in the province of official event and need it to travel with your car.

 

Answer:

Hello,

In your question about the recognition of the cost of trips by private car for business purposes we can give the following answer: In order posting describes what costs the company will recognize seconded in three directions - subsistence costs (per diems), expenses for accommodation (ie. A housing allowance) and transportation costs (travel expenses). You can determine the amount of any expenses considered reasonable for each of these three types. And what record in the travel will have to pay a person seconded. Another issue is who and how much of the cost of your trip will be recognized for tax purposes. For tax purposes, the expenses are recognized travel and when both are done following conditions: travel and subsistence expenses incurred in connection with the activity of the taxpayer; expenses are travel and stay of individuals who are employed by the taxpayer or the cost of travel and stay of individuals who are employed by the company in non-labor relationships (civil contracts), managers, members of management and supervisory bodies the taxable litse.Za be tax deductible, paid travel and accommodation expenses must be substantiated by documentary primary accounting documents (invoices, protocol, boarding pass, receipt or receipt for paid motorways and others. charges roadmap, road license) . To comply with regulations should be considered mainly Ordinance on business trips in the country. There are certain exactly what is recognized as an expense of the Company, namely: Milage In domestic travel are paid travel expenses for going to the place of the task back here include costs for public transport in the place where he is seconded. Seconding party determines the type of transport used by the order stated vehicle. Allowed and seconded person to use a personal vehicle, in this case his travel expenses shall be paid equal to the equivalent fuel consumption in the most economical mode specified by the manufacturer of this vehicle. Daily allowance In domestic travel when the appointee remains to spend the night in place of the mission shall be paid a daily allowance of 20 lev for each day of the mission. When the person performing his duties in the majority of their working time in another place without spending the night, paid 10 lev per day. It should be borne in mind that if paid daily allowances exceed twice the standard amounts, acc. Article 26, paragraph 6 of PITA these amounts are subject to income tax (for the excess amount). House allowance In domestic travel accommodation expenses are recognized in full in accordance with the order to invoice komandirovka.Dokazvat be used for hotel or other accommodation. We hope we have been helpful.

Best regards.