Accounting documents for air tickets
To report a flight to your accounting department, two documents are enough: an itinerary receipt with a separate VAT line and the original boarding pass. A VAT invoiceVAT invoice A document used for VAT accounting: confirms the tax amount included in the payment. For details, see VAT and acts. → (счёт-фактура) is not issued for air tickets.
Two required documents
- Ticket itinerary receipt. Print it from the airline's personal account or from the confirmation email. Check that the receipt contains a separate line with the VAT amount.
- Original boarding pass. Issued at the airport at flight check-in.
According to the clarification of the Ministry of Finance of the Russian Federation (directive No. 03-03-06.4.99 of 17.07.2007), these documents are sufficient to account for the air transportation.
If a document is lost
- Boarding pass: the airline can issue a certificate of a completed flight — it replaces the pass.
- Itinerary receipt: get it again on the carrier's website in the booking management section (you will need the order number and the passenger's last name), or request it from the airline's support service — the receipt will be sent to the email address provided at booking.
- Receipt without itemized VAT: write to Invoicebox support at
c-support@invoicebox.ruand attach a copy of the incorrect document — we will send you the correct version.
Why there is no VAT invoice
Airlines and agents are not required to issue a VAT invoice when selling tickets, including to legal entities. A ticket with itemized VAT itself serves as the basis for the deduction — this is confirmed by the letter of the Ministry of Finance of the Russian Federation dated 16.05.2005. The itinerary receipt is a strict reporting document (Order of the Ministry of Transport of Russia No. 134 of 08.11.2006). Learn more in the article VAT invoice, act and VAT rate.
Accounting entries
| Debit | Credit | Transaction |
|---|---|---|
| 76 / 60 (airline) | 51 | Payment for tickets to the agent |
| 20 / 44 / 26 / 23 / 25 | 76 / 60 (airline) | Expense recognition after the transportation |
| 19 | 76 / 60 (airline) | VAT — if the receipt contains an itemized line |
Registration in the purchase ledger
- Column 3 — electronic ticket number and issue date.
- Column 9 — name of the carrier airline.
- The itinerary receipt is registered; intermediary details are not indicated. VAT is itemized by the carrier, not the agent.