Obtaining credible accounting documents by employers and employees

The American Chamber of Commerce sent a letter to the Ministry of Finance indicating the examples of relevant credible documents discussed at the meeting and which as such could be introduced as rules for acting in the general documents of employers.

Obtaining credible accounting documents by employers:

  • In case of using one’s own car: usage of vouchers/coupons/cards for purchase of fuel by employees at the gas stations with which the employer has signed a contract. A consolidated bill issued to the employer which would specify all individual amounts of fuel purchased by the employees during one month, would be considered a credible document, with the accompanying list of employees who use their own car for commuting to work (name and surname of the employee, voucher/coupon/card No. for purchase of fuel).
  • In case of using the public transportation: Purchase of monthly subscription tickets for the public transportation of employees by the employer. A consolidated bill issued to the employer, which would specify all individual purchased monthly subscription tickets, would be considered a credible document, with the accompanying list of employees who use public transportation for commuting to work (name and surname of the employee, number of monthly subscription ticket).•In case of using a taxi: Usage of company vouchers/coupons/cards for taxi rides with taxi companies with which the employer has signed a contract.  A consolidated bill issued to the employer which would specify all individual amounts of taxi drives used by the employees during one month would be considered a credible document, with the accompanying list of employees using a taxi for commuting to work (name and surname of the employee, number of a voucher/coupon/card for a taxi ride).

Obtaining credible accounting documents by employees:

  • In case of using one’s own car: Fiscal bill(s) for purchased fuel, with the accompanying statement of the employee that the said bill(s) refers to fuel that the employee purchased as part of the costs of his own transportation used for commuting to work, would be considered a credible document.
  • In case of using a public transportation: Fiscal bill(s) for purchased monthly/daily subscription ticket(s), with the accompanying statement of the employee that the said bill refers to the monthly/daily subscription ticket(s) that the employee purchased as a part of his costs for using his own transportation means for commuting to work, would be considered a credible document.
  • In case of using a taxi: Taxi bills with the accompanying statement of the employee that the said bills referred to the taxi drives that the employee used as part of costs of his own transportation for commuting to work, would be considered a credible document.

It is specified in the opinion of the Ministry of Finance No. 401-00-02148/2019-16 of 05/06/2019 that with regard to the examples specified in the letter, the Ministry of Finance is of the opinion that the delivered actual examples (totally six of them) of the corresponding credible accounting documents specified in the letter of the American Chamber of Commerce of May 10, 2019 should be accepted as credible accounting documents (with a note that it is necessary to stipulate the issue of documenting the costs for commuting to work of the employees by the general document of the legal entity, i.e. entrepreneur), based on which the subject costs are recorded in the business records of legal persons, i.e. entrepreneurs, obliged to apply the Law).

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