New reporting form for business trip expenses

Автор: admin_dev

Дата оновлення: 12 February 2014

In December 2013 the Ministry of Revenues and Duties, by its decree, approved a new form of the Report on the use of funds that were issued as business trip or accountable advances (hereinafter – advance report). The same decree approved the Procedure for completing the report.

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No substantial changes were made to the advance report form. The heading «Approval of the report» and the field «Amount» were changed. Other changes are merely cosmetic.

The report is prepared by the taxpayer, or this obligation may be assigned to the accountable person who received the funds at the enterprise. This form is used by all enterprises, regardless of their legal form.

Decree No. 845 comes into force on February 4, 2014; therefore, from that date the previous report form is considered invalid.