Russian Railways electronic ticket for advance report. Business trip: how to correctly account for an electronic ticket Electronic ticket for the Russian Railways train boarding pass

Design and interior 19.08.2024

Design and interior

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 check 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).

As a general rule, taxpayers issue BSO only when paying for services from the list of OKUN (OK 002-93, approved by Decree of the State Standard of the Russian Federation dated 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 the 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 08, 2006. According to clause 2 of this order, an extract from the AIS for flight registration is part of the electronic air ticket and refers to strict reporting documents.

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 for managing railway transportation, is a document of strict accountability (clause 2 orders 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 employee himself buys the electronic security, then the company makes similar entries as with the usual issuance of money for reporting:

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.

Nowadays, the system of electronic tickets is developing very quickly. If previously you could fly on an airplane by presenting only your 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 electronic travel documents (tickets) for railway transport, were 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 for organizations and individual entrepreneurs to carry out cash payments and (or) payments using payment cards without the use of cash register equipment.

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

The itinerary receipt confirms payment of the ticket price in full, as well as

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

To speed up the control and check-in procedure for your flight, we recommend that you
print out the itinerary receipt and take it with you to the airport.

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:

Electronic registration gives the passenger the right to travel on the train without receiving a paper ticket at the ticket office.
If you have completed electronic registration for the train, then
boarding the carriage is carried out upon presentation to the conductor of the carriage of a document certifying the identity of the passenger specified in the order for the purchase of a ticket, and a boarding pass, which
You can print it on a printer or copy it to your mobile phone or tablet.

If you have placed and paid for an order for a ticket for one of the trains for which registration
is allowed, then in the "My orders" section in the line of a specific order (must be set
sorting the list "by orders") the "Update ticket status" link will appear after clicking
which will show the order status: “electronic registration completed” or “paid”
(if electronic registration is not completed).
Also see status
You can order/ticket using the links “Order Form” and “Ticket Form” in the same order line.

The ticket, in essence, performs the function of a contract of carriage between the passenger and the carrier (clause 2 Art. 786 Civil Code of the Russian Federation). This is equally true for both paper and electronic documents. The advantages of electronic tickets were appreciated by most passengers. After all, you don’t need to stand in line at railway or air ticket offices, just go to the website (almost all airlines and Russian Railways now have them) and purchase a ticket, paying for it with a bank card. In this case, a paper ticket is not issued; when entering the carriage or during check-in for the plane, you only need to present your passport, the data of which is checked by the carrier’s representative with the data contained in the passenger list. Meanwhile, to take into account the tax consequences of purchasing electronic travel documents, an accountant needs to know some nuances. We will talk about them in this article.

Electronic tickets

Electronic tickets have a special structure and form, which are approved by departmental regulations. Thus, the form of electronic railway travel documents has been approved By Order of the Ministry of Transport of Russia dated August 21, 2012 No. 322 (hereinafter - Order No. 322 ), and an electronic air ticket - By Order of the Ministry of Transport of Russia dated November 8, 2006 No. 134 (hereinafter - Order No. 134 ).

When purchasing an electronic train ticket, the passenger is given control coupon , which is an extract from the automated control system for passenger transportation in railway transport. This coupon (we emphasize that it is a coupon that is part of an electronic ticket) in accordance with clause 2 of Order No. 322 is recognized as a document of strict reporting, that is, BSO.

When purchasing an electronic air ticket, it is issued and issued to the passenger itinerary receipt - an extract from the automated information system for registration of air transportation, recognized as a document of strict reporting by virtue of clause 2 of Order No. 134 . And when checking in for a flight, the passenger receives boarding pass , which confirms the very fact of transportation. It indicates the initials and surname of the passenger, flight number, departure date, boarding deadline for the flight, boarding gate number and seat number on board the aircraft ( clause 84 of the Order of the Ministry of Transport of Russia dated June 28, 2007 No. 82 ).

Due to the fact that both documents - the control coupon and the itinerary receipt - are recognized by the BSO, each of them must contain mandatory information. Which one is shown in the diagram.

In order to correctly reflect the cost of electronic tickets in tax accounting, an accountant needs to know some of the nuances associated with these travel documents. Let's start by recognizing the costs of their purchase as tax expenses.

Income tax

Since in this case we are talking about travel documents, which, as a rule, are used by business travelers, let us recall that the costs of purchasing these travel cards (as well as other travel expenses) relate to other costs associated with the production and sale ( pp. 12 clause 1 art. 264 Tax Code of the Russian Federation). Of course, expenses must be economically justified, supported by properly executed documents and aimed at generating income ( clause 1 art. 252 Tax Code of the Russian Federation). Documentary evidence of travel expenses for profit tax purposes is an employee's advance report with attached supporting documents, in particular, air or railway tickets (route receipts or control coupons).

But are these documents sufficient to justify travel expenses? To answer this question, let us turn to the explanations of the official body. IN Letter dated 06/06/2017 No. 03‑03‑06/1/35214 Ministry of Finance officials explained that to confirm the costs of purchasing an air ticket in electronic form Both itinerary receipt and boarding pass are required . Moreover, the boarding pass (including those received when checking in for a flight via the Internet) must contain details confirming the fact that the accountable person has consumed the air transportation service. This confirmation is usually inspection stamp .

In other words, even if an employee purchased a ticket and checked in for a flight online, the printed boarding pass must be stamped “Inspected.”

If there is no inspection stamp on the printed electronic boarding pass, then the fact that the flight was carried out by an accountable person, according to financiers, can be confirmed in another way, for example, by a flight certificate issued by the air carrier or its representative (see also letters dated 01/09/2017 No. 03‑03‑06/1/80056 ,dated June 19, 2015 No. 03‑03‑07/35548 ). The specified certificate to justify expenses will also be needed if the business traveler loses his boarding pass (see. 03‑03‑07/21187 ,dated 05/18/2015 No. 03‑03‑06/2/28296 ).

Of course, the itinerary receipt must also contain all the required details. If, for example, it does not indicate the cost of transportation, such a receipt cannot be the basis for recognizing expenses (see. Letter of the Ministry of Finance of Russia dated September 26, 2012 No. 03‑07‑11/398 ).

Please note. If an air ticket is purchased in undocumented form (electronic ticket), then the supporting documents confirming the costs of purchasing the air ticket for tax purposes, according to the Ministry of Finance, are the itinerary receipt of the electronic document (air ticket) on paper generated by the automated information system for registration of air transportation, which indicates the cost of the flight, and a boarding pass confirming the flight of the accountable person on the route specified in the electronic ticket.

Important nuance : to confirm expenses, it is safer to translate the mandatory details of electronic tickets issued in a foreign language into Russian (see. Letter of the Ministry of Finance of Russia dated March 22, 2010 No. 03‑03‑05/57 ). Translation will not be required if the ticket agency issues a certificate in Russian, which contains all the necessary information (see. Letter of the Ministry of Finance of Russia dated March 24, 2010 No. 03‑03‑07/6 , dated March 22, 2010 No. 03‑03‑06/1/168 ). However, the Federal Tax Service believes that there is no need to transfer an electronic air ticket to confirm expenses, since most of its details are filled out in accordance with the Unified International Codifier (that is, replacing Cyrillic characters with Latin ones) (see. Letter dated April 26, 2010 No. ShS-37-3/656@).

A similar approach is used to justify the costs of purchasing electronic railway tickets. In particular, a document confirming the costs of their acquisition for profit tax purposes is a control coupon (see. Letter of the Ministry of Finance of Russia dated 06/07/2013 No. 03‑03‑07/21187 , dated 04/14/2014 No. 03‑03‑07/16777 ). Additional documents confirming payment for the ticket, including a statement confirming payment by bank card, are not required (see. Letter from the Ministry of Finance of Russia dated October 15, 2014 No. 03‑03‑07/51936 ,dated 08/25/2014 No. 03‑03‑07/42273 ). In addition to the control coupon, travel costs can be confirmed (if necessary) with a boarding pass. It contains the necessary information about the trip (departure time, fare, etc.). Therefore, with the help of this coupon, the organization can justify the travel expenses of a posted employee on a train ( Letter of the Ministry of Finance of Russia dated April 14, 2014 No. 03‑03‑07/1677 7).

VAT deduction

According to clause 7 art. 171 Tax Code of the Russian Federation VAT on travel expenses to and from the place of business travel is deductible. As a general rule, the amount of “input” VAT is deducted ( clause 1 art. 172 Tax Code of the Russian Federation):

- based on invoices , exhibited by sellers when the taxpayer purchased goods (work, services), property rights;

- or on the basis of other documents in cases provided for clause 3, 6 -8 tbsp. 171 Tax Code of the Russian Federation.

In short, the presence of an invoice is not a prerequisite for deducting VAT on travel expenses. At the same time, the tax regulations do not directly name another document (an alternative to an invoice) that may become the basis for applying a tax deduction.

However, it is said that when purchasing services for the transportation of posted workers, either invoices or strict reporting forms (copies thereof) filled out in the prescribed manner are recorded in the purchase book. In this case, VAT must be shown as a separate line in the document. And if so, a strict reporting form issued to the posted employee (for example, an itinerary receipt or a control coupon), in which the amount of VAT is allocated, is the basis for applying a deduction for this tax. This follows from Letters of the Federal Tax Service of Russia dated 01/09/2017 No. SD-4-3/2@.

Thus, “input” VAT can be deducted if the tax amount is highlighted in the itinerary receipt of an airline ticket or in the control coupon of an electronic railway ticket (see also Letter of the Ministry of Finance of Russia dated February 26, 2016 No. 03‑07‑11/11033 , dated January 30, 2015 No. 03‑07‑11/3522 , dated July 30, 2014 No. 03‑07‑11/37594 ).

Please note. The identification number of the carrier or agency that issued this ticket is not provided for in the itinerary/receipt of an electronic air ticket and in the control coupon of an electronic railway ticket. Therefore, when registering electronic tickets in the purchase book, instead of the seller’s INN/KPP, you need to put a dash (see Letter of the Ministry of Finance of Russia dated May 28, 2015 No. 03-07-11/30876).

Unfortunately, this is not always the case. Some carriers do not indicate the tax on a separate line on travel documents. There are also official clarifications on this issue. In particular, in Letter dated January 10, 2013 No. 03‑07‑11/01 The Ministry of Finance has advised that tax deduction cannot be granted on such travel documents. Therefore, the amount reflected in them, in accordance with pp. 12 clause 1 art. 264 Tax Code of the Russian Federation included in other expenses associated with production and sales.

But if an invoice was issued for the travel document (even if by a carrier’s agent or a subagent), then the taxpayer has the right to deduct VAT on its basis, although the amount of tax in the electronic ticket is not shown as a separate line (see. Resolution of the FAS VSO dated November 27, 2012 in case No. A19-5831/2012). And this is fair, because due to clause 18 of the Rules for maintaining a purchase book both an invoice and a strict reporting form can equally serve as the basis for a tax deduction. Simultaneous indication of tax in both documents is not required.

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On this issue we take the following position:

A route/receipt with a boarding pass generated by an automated information system for registration of air transportation, as well as a control coupon of an electronic travel document are sufficient to confirm the expenses incurred by an employee sent on a business trip.

According to Part 1 of Art. 9 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting” (hereinafter referred to as Law N 402-FZ), each fact of economic life is subject to registration as a primary accounting document.

In accounting, travel expenses are recognized on the date of approval of the advance report *(1), which is drawn up by the employee within 3 working days upon returning from a business trip with supporting documents confirming the expenses incurred (clause 26 of the Regulations on the specifics of sending employees on business trips, approved Decree of the Government of the Russian Federation dated October 13, 2008 N 749).

By virtue of clause 2 of Art. 786 of the Civil Code of the Russian Federation, a ticket is a document certifying the conclusion of an agreement for the carriage of passengers and luggage.

Based on clause 3 of Art. 105 of the Air Code of the Russian Federation (hereinafter referred to as the Air Code of the Russian Federation), a ticket, baggage receipt, and other documents used in the provision of air transportation services for passengers can be issued in electronic form (electronic transportation document) with information about the terms of the air transportation agreement posted in an automated information system registration of air transportation.

The forms of the ticket, baggage receipt, extract from the automated information system for registration of air transportation are established by the federal executive body authorized in the field of transport (Clause 4 of Article 105 of the RF Air Code).

Thus, the form of an electronic passenger ticket used in air transport was approved by Order of the Ministry of Transport of Russia dated November 8, 2006 N 134 (hereinafter referred to as Order N 134).

From clause 1 of the Appendix to Order of the Ministry of Transport of Russia dated November 8, 2006 N 134 (hereinafter referred to as the Appendix), it follows that an electronic passenger ticket and baggage check in civil aviation are a document used to certify the contract for the carriage of passengers and baggage.

The itinerary/receipt (extract from the automated information system for issuing air transportation), which is an integral part of the electronic ticket, contains, in particular, information about the passenger, the name and (or) code of the carrier, flight number, date and time of its departure, name of airports/points departure and destination for each flight, fare, cost, etc.

Clause 2 of the order of the Ministry of Transport of Russia dated November 8, 2006 N 134 determines that the route/receipt of an electronic passenger ticket is a document of strict accountability and is used for organizations and individual entrepreneurs to carry out cash payments and (or) payments using payment cards without the use of control cash register equipment.

In this case, the fact of the flight is directly confirmed by the boarding pass issued to the passenger (clause 84 of Order of the Ministry of Transport of Russia dated June 28, 2007 N 82 “On approval of the Federal Aviation Rules “General rules for the air transportation of passengers, baggage, cargo and requirements for servicing passengers, shippers, consignees” ).

In accordance with Art. 82 of the Federal Law of January 10, 2003 N 18-FZ "Charter of Railway Transport of the Russian Federation" the form of an electronic travel document (ticket) for railway transport was approved by Order of the Ministry of Transport of Russia dated August 21, 2012 N 322.

Based on clauses 1, 2 Appendices to Order of the Ministry of Transport of Russia dated August 21, 2012 N 322, an electronic travel document (ticket) on railway transport is used to certify the contract for the carriage of a passenger. The electronic ticket and control coupon (extract from the automated control system for passenger transportation on railway transport) contain, among other things, mandatory information about the train number, railway stations of departure and destination, date and time of departure and arrival of the train, information about the passenger, and the final cost of transportation. The control coupon of an electronic travel document (ticket) (extract from the automated control system for passenger transportation on railway transport) is a document of strict accountability and is used for organizations and individual entrepreneurs to carry out cash payments and (or) payments using payment cards without the use of cash register equipment (clause 2 of the order of the Ministry of Transport of Russia dated August 21, 2012 N 322).

Taking into account the above, we can conclude that, in fact, the route/receipt and the control coupon of an electronic travel document duplicate the information contained in paper tickets.

Therefore, in our opinion, these documents, as well as the boarding pass, confirm the expenses incurred by the employee sent on a business trip.

Unfortunately, we do not have any explanations regarding accounting. At the same time, employees of authorized bodies have repeatedly noted in their explanations that the above documents are sufficient to recognize expenses for profit tax purposes (see, for example, letters of the Ministry of Finance of Russia dated 08/25/2014 N 03-03-07/42273, dated 03/26/2014 N 02-07-10/13424, dated 04.02.2014 N 03-03-06/1/4391, dated 14.01.2014 N 03-03-10/438). At the same time, according to employees of the Ministry of Finance of Russia, in case of confirmation of expenses for the purchase of a railway and (or) air ticket with the above documents, additional documents confirming payment for the ticket are not required.

Expert of the Legal Consulting Service GARANT

auditor, member of the MoAP Zavyalov Kirill

The answer has passed quality control

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.

*(1) From January 1, 2013, the forms of primary accounting documents are developed by the organization independently, taking into account the provisions of Art. 9 of Law No. 402-FZ. However, for convenience, you can use the unified form N AO-1, approved by Decree of the State Statistics Committee of Russia dated 01.08.2001 N 55.

Is an electronic ticket a strict reporting form?

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What about BSO?

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

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.

If the BSO was produced in a printing house, then information about it is indicated on the form. What other requirements apply to BSO - read the article “What applies to strict reporting forms (requirements)”.

The nuances of using electronic tickets as BSO

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).

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 employee himself buys the electronic security, then the company makes similar entries as with the usual issuance of money for reporting:

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

The company will write off the cost of the ticket after approving the advance report of the posted employee:

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

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.

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.

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Electronic train ticket accounting online

The Ministry of Finance recalled that other costs associated with the creation and implementation include, among other things, the costs of business trips, in particular, the employee’s travel to and from the place of business trip. On the acceptance for VAT deduction of an electric air ticket issued in a foreign language, if VAT is not allocated on the electric air ticket, the entire amount can be accepted as expenses to the Ministry of Finance in a letter dated 10. What date of electric train tickets is taken into account when recording in the purchase book? date of recognition of expenses for business trip is the day of approval of the advance report. For railway transportation, the amount is set based on the price of a ticket in a general carriage, or a reserved seat if it is not available on the route.

When paying for travel expenses in cash, serious reporting forms are the basis for deducting VAT. electric tickets can be considered primary, since they contain all the necessary details. The itinerary receipt always states the fare price, and the boarding pass will be proof that the employee actually used the ticket. The amount of tax in them should be highlighted in a separate line.

Electronic tickets - buhsoft forums

What to do if accounting departments (some) require a receipt for the purchase of an air ticket, and the ticket was purchased on a website. As proof of payment, as far as I understand, companies send a document such as damage to purchase or a receipt for payment of an electric document, which indicates the amount, flight, method of payment, etc. electric ticket for a Russian Railways train for an advance report. I ordered a train ticket through the Russian Railways website.

And when purchasing air tickets with the introduction of modern technologies, it is virtually impossible to avoid disputes with tax authorities. No. pt 2 of the order of the Ministry of Transport of the Russian Federation dated 31. What is an electric ticket, what documents are needed for it.

aspects of using electric tickets as BSO.

By Decree of the State Statistics Committee of the Russian Federation dated No. 55, the price of tickets in the advance report is indicated only if electric tickets are after. The price of such a ticket can be taken into account if its contents are translated into Russian (provisions on accounting and financial reporting in the Russian Federation). The Flight Design AIS is part of the electric air ticket and is a serious reporting document. The newest report form does not have either section i or section ii. No. 1 on documentary evidence of expenses associated with the purchase of an air ticket. What documents are needed to confirm the costs of purchasing an electric air ticket?

finkons

Notes of legal actions.

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.

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

The itinerary receipt confirms payment of the ticket price in full, as well as

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

To speed up the control and check-in procedure for your flight, we recommend that you

print out the itinerary receipt and take it with you to the airport.

If you have completed electronic registration for the train, then

boarding the carriage is carried out upon presentation to the conductor of the carriage of a document certifying the identity of the passenger specified in the order for the purchase of a ticket, and a boarding pass, which

You can print it on a printer or copy it to your mobile phone or tablet.

is allowed, then in the "My orders" section in the line of a specific order (must be set

sorting the list "by orders") the "Update ticket status" link will appear after clicking

which will show the order status: “electronic registration completed” or “paid”

(if electronic registration is not completed).

Also see status

Paragraph 2 of Order of the Ministry of Transport of the Russian Federation dated August 31, 2011 N 228 “On establishing the form of an electronic travel document (ticket) for railway transport” (hereinafter referred to as Order N 228) establishes that the control coupon of an electronic travel document (ticket) (extract from the automated system management of passenger transportation on railway transport) is a document of strict accountability and is used for organizations and individual entrepreneurs to carry out cash payments and (or) payments using payment cards without the use of cash register equipment.

Whether it is correct or not, I cannot say, because in our country, although there are unified regulations for working with taxpayers, a unified approach to on-site inspections, and so on, in practice it turns out that the Federal Tax Service in various cities and regions of the Russian Federation interprets federal laws and letters in their own way , it is difficult to guess how one or another inspector will react to the package of documents confirming the employee’s travel.

How to take into account an electronic ticket in an advance report

Payment for goods and services via the Internet is increasingly becoming part of our daily lives. Nowadays, no one can be surprised by online orders of pizza or sushi at home, cheap “overseas” goods, payment by card for telephone and utilities, etc. Electronic tickets have not been left out either.

Now you don’t have to go across the whole city to the train station and stand in stuffy queues for hours. Just 5-10 minutes of time, Internet, bank card - and a plane or train ticket is in your pocket. Or rather, by email. Organizations are also happy to take advantage of innovations by paying for tickets directly from their bank account.

However, despite the simplicity of such purchases, there are several rules that an accountant should remember when entering an electronic ticket into an employee’s expense report, making accounting entries and deducting VAT. What is an electronic ticket, what documents are needed to recognize expenses and how to correctly draw up an advance report, we will discuss in this article.

2. In what case does an electronic ticket confirm expenses?

4. Is it possible to take into account electronic tickets in a foreign language?

5. VAT on air tickets and in the advance report

6. Electronic ticket in the advance report

7. Accounting for electronic tickets with an example

8. Accounting for tickets when purchased by an employee

So, let's go in order. If you don't have time to read a long article, watch the short video below, from which you will learn all the most important things about the topic of the article.

(if the video is not clear, there is a gear at the bottom of the video, click it and select 720p Quality)

We will discuss the topic of electronic tickets in more detail than in the video later in the article.

1. What are e-tickets

First of all, let’s figure out what is hidden under the concept of “electronic ticket”. The ticket is document certifying the conclusion of a contract of carriage(Clause 2 of Article 786 of the Civil Code). The form of the ticket is approved in the manner prescribed by transport charters and codes. An electronic ticket exists in electronic digital form.

Forms of electronic travel documents have been approved:

For railway transport: Order of the Ministry of Transport of Russia dated August 21, 2012. No. 322
For aviation: Order of the Ministry of Transport of Russia dated November 8, 2006. No. 134

When purchasing an electronic ticket, both railway and air tickets, the automated information system generates a statement, which is issued to the passenger or transmitted electronically via the Internet to e-mail if the payment was made via the Internet:

- for aviation this statement is called route/receipt;
— for railway transport — control coupon.

The itinerary receipt and control coupon contain complete information about the transportation. Including information about the route, fare and total cost of transportation, similar to a paper ticket. You can see what the route/receipt looks like in the figure below.

This is what a control coupon for rail transportation looks like.

It is the control coupon and route/receipt that is commonly called an “electronic ticket.” In meaning, the control coupon and route/receipt represent extract from the automated passenger transportation management system in railway transport and aviation. In fact, this is only part of the ticket.

The route/receipt and control coupon are documents of strict accountability:

clause 2 of Order of the Ministry of Transport of Russia No. 134 of November 8, 2006
clause 2 of Order of the Ministry of Transport of Russia N 322 of August 21, 2012

2. In what case does an electronic ticket confirm expenses?

So, you have an electronic ticket. Now you need to decide whether travel expenses can be recognized on this basis. Firstly, expenses for an employee’s travel on official business for the purpose of calculating income tax are taken into account as part of travel expenses - paragraph 12, paragraph 1, Article 264 of the Tax Code, and they are classified as other expenses associated with production and sales. Secondly, we should not forget that the requirement of paragraph 1 of Article 252 of the Tax Code on economic justification and documentary evidence has not been canceled.

The purchase of a ticket for railway or air transport only indicates the fact of the conclusion of an agreement between the carrier and the passenger. But an agreement is only an intention; in itself it does not confirm the fact that a business transaction actually occurred. Therefore, it is no wonder that the accountant has a question: what documents must be available to confirm travel expenses?

For accounting, expenses are confirmed by primary documents, which are drawn up in accordance with the requirements of Article 9 of Law No. 402-FZ “On Accounting”. The Tax Code does not contain a list of mandatory documents that can be used to confirm travel expenses.

Based on the latest clarifications from officials, we can conclude that in order to recognize travel expenses when purchasing electronic tickets, it is necessary:

For air transportation:

route/receipt(printing of an electronic document on paper) indicating the cost of the flight - will confirm the costs of purchasing the ticket;
boarding pass, which is issued upon check-in for a flight, will confirm the flight along the route indicated on the ticket.

Explanations on this issue are provided in letters from the Ministry of Finance:

from 04/06/2015 No. 03-03-06/19229

from 01/29/2014 No. 03-03-07/3271

from 01/14/2014 No. 03-03-10/438(sent to the tax authorities for guidance by letter of the Federal Tax Service dated February 5, 2014 N GD-4-3/1897)

2. For rail transportation:

Letter from the Ministry of Finance dated August 25, 2014. No. 03-03-07/42273

3. What to do if the ticket is lost

It happens that due to carelessness or simply by accident, an employee has lost documents. It’s easier with a route/receipt or a control coupon - you can simply print them out again from the file received by email after the purchase. What to do with your boarding pass?

In any case, you do not have the right to compensate the employee if he has the itinerary/receipt or control coupon; you are not entitled to travel expenses. But you won’t be able to do without additional documents if you want to take expenses into account when taxing.

In this case, you should contact the carrier or its representative and obtain a certificate containing the information necessary to confirm the flight (letter from the Ministry of Finance of Russia dated May 18, 2015. No. 03-03-06/2/28296). Otherwise, it will not be possible to take into account expenses.

If you do not have a boarding pass or certificate, then do not include the cost of the flight in your expenses. Also, during the inspection, auditors may add additional insurance premiums to the cost of the ticket. However, additional assessment of contributions can be challenged in court: resolution Federal Antimonopoly Service of the Ural District dated June 17, 2014. No. Ф09-3145/14.

As for personal income tax, officials believe that if you lose your boarding pass, the route/receipt is enough not to withhold personal income tax ( Letter from the Ministry of Finance dated March 21, 2011. No. 03-04-06/6-49, dated 03/06/2012 No. 03-04-06/3-57). Why this conclusion of officials does not work for income tax remains a mystery...

In order for employees to be more attentive to the safety of their boarding pass, in the internal local act dedicated to business trips, state that providing them for the advance report is mandatory.

If an employee bought train tickets through the terminal, lost the control coupon, but has a boarding pass in his hands, which contains information about the trip and its cost, then such expenses can be taken into account ( Letter from the Ministry of Finance dated April 14, 2014. No. 03-03-07/16777)

These are all the documents that will be required to confirm travel expenses. It is not necessary to require a cash receipt or bank statement from the employee. The Ministry of Finance stopped insisting on their availability since the end of 2013.

4. Is it possible to take into account electronic tickets in a foreign language?

Electronic tickets can also be issued in a foreign language. According to clause 9 of the Regulations on accounting and financial reporting in the Russian Federation ( Order of the Ministry of Finance dated July 29, 1998 No. 34n) such primary documents must have a line-by-line translation into Russian. Does this mean that in this case it is possible to take into account electronic tickets only if absolutely everything is transferred? Not at all.

Let's see what needs to be translated:

Details that are necessary to recognize income tax expenses, i.e. mandatory details of primary accounting documents under Article 9 of Law No. 402-FZ “On Accounting”.
Details necessary for applying a VAT deduction, in accordance with clause 2 of Article 169 of the Tax Code (seller, buyer, name of goods (work, services), their cost, tax rate and tax amount).

Everything else (for example, baggage transportation rules, fare conditions) does not need to be translated: Letters from the Ministry of Finance dated December 9, 2015. No. 03-07-14/71801, dated 04/10/2013 No. 03-07-11/11867, dated 10/01/2013. No. 03-07-15/40623, dated 04/10/2013 No. 03-07/11/11867, dated 09.14.2009 No. 03-03-05/170.

In addition, in letter dated 09.12.2015 No. 03-07-14/71801 Ministry of Finance indicated that not only professional translators, but also taxpayer employees can make translations if this is part of their job responsibilities. It will not hurt to take into account electronic tickets and include their cost in expenses.

5. VAT on air tickets and in the advance report

As mentioned above, the route/receipt and control coupon are strictly accountable documents. Therefore, when printed on paper, they meet all the conditions for deducting the VAT included in their price. But there is one very important condition - the tax amount must be highlighted in these documents as a separate line, i.e. a specific tax amount must be indicated.

The latest clarification on this issue is given in letters from the Ministry of Finance dated January 30, 2015. No. 03-07-11/3522, dated 10/14/2015. No. 03-07-14/58804, dated 07/30/14. No. 03-07-11/37594.

According to controllers, if the VAT amount is not highlighted as a separate line in issued electronic tickets, then it will not be possible to accept it for deduction. And then the entire cost of the ticket, together with VAT, is included in other expenses in accordance with paragraph 12, paragraph 1, Article 264 of the Tax Code ( letter from the Ministry of Finance dated January 10, 2013. No. 03-07-11/01).

This VAT can be deducted only in the tax period when the advance report is approved, on the basis of which they are included in expenses (clause 7 of Article 171 of the Tax Code). Despite the fact that the trip could actually have been made in the previous tax period. And such a deduction cannot be carried forward to subsequent periods.

However, even in the case where VAT is not highlighted as a separate line, there is a chance in court to defend the right to deduction, for example, a resolution FAS East Siberian District dated November 27, 2012 No. A19-5831/2012.

To receive the deduction, the ticket must be registered in the purchase book on the date the advance report is approved. In the date and invoice number column, the ticket number and the date of its issue are recorded. This date may also refer to the previous tax period.

In column 2 of the purchase book, enter the code for deductions for these transactions - 23 ( letter from the Federal Tax Service dated January 22, 2015. No.GD-4-3/794).

If the route/receipt and control coupon do not indicate the carrier’s INN and checkpoint, then when filling out column 10 of the purchase book, a dash is added ( letter from the Ministry of Finance dated May 28, 2015. No. 03-07-11/30876, letter from the Federal Tax Service dated 08.18.15. No.GD-4-3/14544).

Difficulties with input tax deductions can also occur if your company purchases tickets through an intermediary. The fact is that agents often issue an invoice for the cost of tickets and indicate the amount of VAT on it.

This is wrong. After all, in this case the intermediary should not draw up an invoice for transportation services. Read about it letters from the Ministry of Finance of Russia dated October 12, 2010. No. 03-07-09/45, dated 03/10/2009 No. 03-07-09/06, dated 05/16/2005 No. 03-04-11/112, Federal Tax Service of Russia for Moscow dated 08/31/2009 N 16-15/090448.1, dated 01/10/2008 N 19-11/603. Therefore, VAT deduction is possible only on the basis of a BSO, that is, a travel document.

So, if the VAT amount is not highlighted in the travel document, you will not be able to deduct the tax, even if the agent provided you with an invoice. If the VAT amount is indicated on the ticket, register this document in the purchase book, and not the intermediary’s invoice.

Now that we have determined in which case the organization has the right to deduct, we will look at how to reflect VAT on air tickets in the expense report.

6. We reflect the electronic ticket in the advance report

So, we have determined what documents must be available to recognize expenses. Now it's time to create an expense report. We will not analyze the entire form of this document here; we will only look at the features that you need to know when reflecting an electronic ticket in the advance report.

Firstly, if an organization bought a ticket at its own expense and then issued it to an employee, then the issued ticket will be reflected as an advance in the advances/overruns block. Those. there will be the cost of the issued ticket along with VAT, and if money was also issued, then they too.

Secondly, information about the ticket used for travel is reflected on the 2nd page of the advance report. It contains the date and number of the electronic ticket, the name of the expense (in our case, it is a ticket for a specific route) and also indicates the amount of expenses.

7. Accounting for electronic tickets with an example

Having reflected the electronic ticket in the advance report, we smoothly move on to drawing up accounting entries. To do this, we will consider separately the situations when tickets for an employee are purchased by the organization itself, and when they are purchased by an employee of the enterprise. Accounting for electronic tickets, namely posting, depends on this.

If an organization purchases tickets by bank transfer, then they arrive before they are issued to the employee in account 50.3 “Cash documents”, despite the fact that they are electronic. Information about the electronic ticket is entered into the Cash Documents Journal.

This account takes into account the entire amount, including VAT, because It is unlawful to deduct VAT on air tickets before drawing up an advance report. When receiving a ticket from the carrier and issuing it to an employee, you cannot immediately write off its cost as expenses, because the employee has not yet used the ticket and has not gone on a business trip.

Employee of Chaika LLC Vorobiev V.V. sent from Moscow on a business trip to Novosibirsk. For an employee, an electronic plane ticket on the Moscow-Novosibirsk route was purchased through an intermediary for non-cash payment, the cost is 8,250 rubles, incl. VAT 750 rub. A service fee in the amount of 590 rubles was also paid, incl. VAT 90 rub.

Debit 50-3 – Credit 60 – in the amount of 8250 rubles. – ticket has been posted

Debit 26 – Credit 60 – in the amount of 500 rubles. – reflected service fee

Debit 19 – Credit 60 – in the amount of 90 rubles. – VAT on service fee is included

Debit 68 – Credit 19 – in the amount of 90 rubles. – VAT on service fees is accepted for deduction

The ticket is then issued to the employee:

Debit 71 – Credit 50-3 - in the amount of 8250 rubles.

After returning from a business trip, the employee drew up an advance report, attaching the itinerary/receipt and boarding pass (we assume that VAT is highlighted on a separate line in the electronic ticket):

Debit 26 – Credit 71 – in the amount of 7500 rubles. – ticket costs written off

Debit 19 – Credit 71 – in the amount of 750 rubles. – VAT is allocated from the ticket price

Debit 68 - Credit 19 - in the amount of 750 rubles. – VAT on the ticket is deductible

8. Accounting for tickets when purchased by an employee

If an employee purchases electronic tickets independently, then the accounting for electronic tickets will be similar, because in fact, only the transactions associated with the expense report remain. Yes, and do not forget to give an advance to the employee before the business trip. He is not obliged to go on a trip at his own expense!

Let’s assume that the return ticket on the Novosibirsk-Moscow route is from Chaika LLC employee V.V. Vorobiev. acquires independently. For these purposes, before the trip, he was given an advance from the cash register in the amount of 11,000 rubles.

Debit 71 – Credit 50 – in the amount of 11,000 rubles. – an advance was issued for travel expenses

The employee attached the itinerary/receipt and boarding pass to the prepared advance report. The ticket price was 7920 rubles, incl. VAT 720 rub.

Debit 26 – Credit 71 – in the amount of 7200 rubles. – ticket costs written off

Debit 19 – Credit 71 – in the amount of 720 rubles. – VAT is allocated from the ticket price

Debit 68 - Credit 19 - in the amount of 720 rubles. – VAT on the ticket is deductible

The daily allowance for a business trip for 3 days amounted to 2,100 rubles, and the employee returns the rest of the advance to the organization’s cash desk:

Debit 26 - Credit 71 - in the amount of 2100 rubles. – daily allowance accrued

Debit 50 - Credit 71 - in the amount of 980 rubles. – the unspent balance is deposited into the organization’s cash desk.

How to generate an advance report with an air ticket in the 1C: Accounting program 8 ed. 3.0, watch the video tutorial:

Does your company use electronic tickets? What difficulties did you encounter when taking them into account? Do you find them more convenient than paper forms? Please share in the comments!

Our website and mobile application "Russian Railways Passengers" (hereinafter referred to as the application) offers the service of issuing and paying for electronic tickets without commission for an individual using his bank card.

These rules contain all the essential conditions for the sale and return of electronic tickets.

Pay special attention! When issuing and returning electronic tickets, we recommend using the following browsers: Internet Explorer version 10.0 and higher, Mozilla FireFox version 40 and higher, Google Chrome version 38 and higher, YaBrowser version 10 and higher.

JSC Russian Railways is not responsible for:

incorrect email address specified by the user in the user profile;
mail client settings on the user side;
service settings of the operator providing email services.

After paying for the e-ticket, a control coupon for the e-ticket is generated.The control coupon is a document of strict accountability, but is not valid for boarding the train.

FOR LONG LONG TRAINS DEPARTURES FROM AUGUST 1, 2018, TICKETS SHOW ONLY THE LOCAL TIME OF THE STATION OF DEPARTURE AND DESTINATION.

To travel by train:

- complete electronic registration on the website and receive your boarding pass electronically (for trains with electronic check-in service).

If you have completed electronic registration for domestic and international trains No. 13/14 Moscow - Berlin - Moscow, No. 17/18 Moscow - Nice - Moscow; No. 21/22 Moscow - Prague - Moscow; No. 23/24 Moscow - Paris - Moscow; and trains running in the Russia-Finland connection, then boarding the carriage is carried out upon presentation to the conductor of the carriage of an electronic ticket (boarding pass) on paper (A4 format) or the screen of a mobile device and the identity document of the passenger indicated in the electronic ticket (for children Children under 14 years of age are allowed to present a notarized copy of their birth certificate on domestic Russian trains.

If you have completed electronic registration for international train No. 9/10 Moscow - Warsaw - Moscow, No. 6 Moscow - Ulaanbaatar, No. 306 Irkutsk - Ulaanbaatar, then boarding the carriage is carried out upon presentation of an electronic ticket (boarding pass) to the conductor of the carriage. on paper (A4 format) and the passenger’s identity document specified in the electronic ticket.

If you have completed electronic registration for a train between Russia and Latvia, Russia and Belarus, Russia and Kazakhstan, Russia and Lithuania, Russia and Moldova, Russia and Estonia, Russia and Kyrgyzstan, Russia and Tajikistan, Russia and Abkhazia, then boarding the carriage is carried out upon presentation to the carriage conductor of the passenger’s identity document specified when purchasing the electronic ticket. When boarding the train, you must have an electronic ticket (boarding pass) printed on paper (A4 format). Attention: when departing from Vilnius, you must have an electronic ticket (boarding pass) on paper (A4 format).

- or on a travel document form at a ticket office or self-service terminal IN THE TERRITORY OF THE RUSSIAN FEDERATION . The operating hours of ticket offices can be found in the section.

1. Rules for issuing electronic tickets on the website or through the application

Electronic tickets are issued on the website no later than 1 hour before the train departs from the passenger boarding station. For long-distance trains equipped with devices for monitoring the legitimacy of electronic tickets, traveling in domestic traffic, including trailer and direct carriages, and in international traffic, with the exception of transportation to member states of the Commonwealth of Independent States, the Republic of Latvia, the Republic of Lithuania, the Republic of Estonia in 15 minutes before the passenger departs from the landing station.

Electronic tickets are sold for the following trains:

in domestic traffic within the territory of the Russian Federation (carriers JSC Russian Railways, JSC FPK, JSC PKS, JSC TK Grand Service Express, LLC Tverskoy Express, JSC TKS, JSC AK ZhDYA) , as well as from December 19, 2017 on trains traveling to (from) the Kaliningrad region in transit through the territory of the Republic of Lithuania;
in international traffic with the CIS countries (the Republic of Azerbaijan - when traveling through the territory of Russia, the Republic of Kazakhstan, the Kyrgyz Republic, the Republic of Belarus, Ukraine, the Republic of Tajikistan, Turkmenistan, the Republic of Uzbekistan, the Republic of Moldova), the Republic of Latvia, the Lithuanian Republic, the Estonian Republic, the Republic of Abkhazia ;
in international traffic (far abroad) by train:

No. 9/10 Moscow - Warsaw - Moscow;
No. 13/14 Moscow - Berlin - Moscow;
No. 17/18 Moscow - Nice - Moscow;
No. 21/22 Moscow - Prague - Moscow;
No. 23/24 Moscow - Paris - Moscow;
No. 6 Moscow - Ulaanbaatar;
No. 306 Irkutsk - Ulaanbaatar;
trains running between Russia - Finland, Belarus - Poland, Belarus - Bulgaria.

Before placing an order to purchase an electronic ticket, you need to authenticate on the site or register. You must remember your personal password to view information about your orders if necessary.

When issuing electronic tickets, the travel details and personal data of each passenger are entered sequentially into the proposed fields. The user placing the order bears full responsibility for the correctness of the travel details and personal data of each passenger.

The user bears full responsibility for the correctness and relevance of the email address when registering and/or changing the email address in the personal account.

Check the availability of electronic tickets in your personal account.

Electronic tickets can be purchased if there are free seats in the Express system.

Electronic tickets are issued according to tariffs for the transportation of adults, children, as well as non-cash tickets for the passage of children without occupying a separate seat at the age specified in section 8.

In CB category carriages of service class 1B of the carrier TKS JSC, electronic tickets are issued at Single fares. A passenger who has issued an electronic ticket at the Single fare travels in a separate compartment of a CB category carriage.

On international trains (far abroad), electronic tickets are issued at Single fares announced for travel in first class carriages and Luxury (business) carriages (1U;1/1, 1I;1/1 and 1A;1/1) . A passenger who has issued an electronic ticket at the Single fare travels in a separate compartment of a first class carriage (Lux (business) carriage).

On trains No. 13/14 Moscow - Berlin - Moscow, No. 17/18 Moscow - Nice - Moscow; No. 21/22 Moscow - Prague - Moscow; No. 23/24 Moscow - Paris - In Moscow, electronic tickets are issued using various special and publicly available tariff plans (full, children, children without a seat, Senior (from 60 years old), Junior (from 12 to 25 years old inclusive). Family (for two passengers in a Lux carriage compartment), Holiday (on birthday +/- 7 days), Wedding (newlyweds within 1 month from the date of marriage in Lux and SV carriages). To apply one of the special tariff plans when issuing electronic tickets, you must select the required tariff in the “fare selection” field. plan.

No more than 4 electronic tickets can be issued in one order, indicating the personal data of 4 passengers.

To avoid misunderstandings and prevent being late for the train, we recommend that when placing orders for trains on a route with transfers, choose an interval between their arrival and departure of at least 3 hours.

The issuance and return of electronic tickets on the website and in the mobile application is not carried out during the Express system.

2. Features of issuing electronic tickets

Seats in different types of cars are issued with different orders, including indicating men's and women's seats (if used in the car) in compartment cars and SV cars (only one of the options can be specified in one order - men's, women's or mixed). In order to avoid conflict situations on the train, the choice of seats must be made in a compartment whose characteristic corresponds to the gender of the passenger ("male" or "female").

It is allowed to issue electronic tickets in one order for the high-speed trains "Sapsan" and "Lastochka" of the DOSS carrier using various special and publicly available tariff plans (Full, children, children without a seat, Senior, Junior, Round trip, road and electronic cards, etc. .). In this case, only one special or general fare can be applied to one passenger. The special fare plan discount applies only to the fare, excluding the service fee. To apply one of the special tariff plans when issuing electronic tickets, you must select the required tariff plan in the “fare selection” field.

When placing an order for travel in a “compartment-meeting room” (service class 1P) of the Sapsan high-speed trains, an electronic ticket is issued with payment for the entire compartment, in which from one to four passengers can travel, and the personal data of each passenger must be indicated. When registering travel for one passenger, an electronic ticket is issued indicating 4 seats. When registering travel for two passengers, the first one is issued an electronic ticket indicating one seat, and the second one is issued an electronic ticket indicating 3 seats. When registering the passage of three passengers, electronic tickets indicating one seat are issued for the first and second passengers, and electronic tickets indicating two seats are issued for the third. When registering travel for four passengers, one seat is indicated in the electronic ticket. The fare is charged depending on the number of seats indicated on the electronic ticket, and the service fee is calculated based on the number of registered passengers. Changes to issued e-tickets are not permitted.

When issuing travel documents for CB category carriages of service class 1B of the carrier TKS JSC using the special SINGLE tariff, an electronic ticket is issued with payment for an entire compartment in which only one person can travel.

The special "SINGLE" tariff is used for a one-time purchase of an entire compartment of a SV car by one passenger. In this case, the tariff fare for two seats and the cost of one set of services are charged. The special fare plan discount applies only to the fare, excluding the service fee.

When issuing travel documents for the carriages of the carrier TKS JSC using a special round-trip fare (with the simultaneous purchase of round-trip tickets), the discount is applied to the cost of travel in the return direction.

You can issue travel documents for the carriages of the carrier TKS JSC using a special round-trip tariff for the following trains No. 31/32 Kirov - Moscow - Kirov, No. 57/58 Yoshkar-Ola - Moscow - Yoshkar-Ola, No. 53/ 54 Cheboksary - Moscow - Cheboksary, No. 41/42 Saransk - Moscow - Saransk.

When placing an order for VIP travel - carriage (category "soft" with class of service "1A", "1M" or "1N") in domestic traffic in international traffic with the CIS and Baltic countries, an electronic ticket is issued with payment for an entire compartment in which one or two passengers can travel. In case of registration of travel in one compartment for two passengers, the personal data of each passenger must be indicated.

Electronic tickets for travel in international sleeping cars (far abroad) are issued for luxury class "Business" carriages, first and second class carriages:

"Lux" class carriage (business) is designated "Lux", class of service (1A; 1/2);
The first class carriage is designated "SV", class of service (1L; 1/2);
second class carriage is designated:
- "RIC", class of service (2I; 2/3) - for cars with three-seater accommodation in a compartment,
- "COUPE", class of service (2K; 2/4) and (2L; 2/4) - for cars with four-seater accommodation in a compartment;

Registration of travel in international traffic (far abroad) in a luxury (business) class carriage is carried out simultaneously for all seats in the compartment. In case of registration of travel in one compartment for two passengers, the personal data of each passenger must be indicated.

When registering for travel on trains No. 31 Helsinki - Moscow and high-speed trains "Allegro" Helsinki - St. Petersburg, up to 4 people can be placed in one order at one tariff. In this case, one electronic ticket will be issued for all passengers on the order.

When placing an order for travel in compartment cars, SV cars, VIP cars, and luxury (business) class cars of trains of JSC FPK (including cars of JSC TKS), CJSC TK Grand Service Express , Tverskoy Express LLC and PKS OJSC, the cost of electronic tickets includes a fee for using a set of bed linen. When placing an order for travel in a reserved seat carriage of trains formed by JSC FPC, for the convenience of the passenger, it is proposed to pay the fare along with the cost of bed linen; if you refuse to pay the cost of bed linen when placing an order, the passenger will be able to pay the cost of the set of bed linen on the train to the carriage conductor.

Fares on international trains:

with the CIS countries, the Republic of Latvia, the Republic of Lithuania, the Republic of Estonia, the Republic of Abkhazia is determined in Swiss francs;
with European countries (far abroad) is determined in euros.

Payment for travel on the website and through the application is carried out in rubles according to the official exchange rate of the Central Bank of the Russian Federation on the day the electronic ticket is issued.

You receive information about the owner of the carriage when placing an order when choosing a carriage.

For trains departing from Ukraine, at the stage of obtaining a certificate of availability, the approximate cost of travel is indicated. The exact fare becomes available to the passenger only before paying for the electronic ticket.

The application does not provide the opportunity to obtain information about the availability of free seats and to purchase electronic tickets for trains formed by the Ukrainian Railways, transiting through the stations of JSC Russian Railways. Seats on the above trains can be reserved only at ticket offices on the territory of the Russian Federation.

About the purchase of all seats in a compartment by one passenger

To purchase on the website all seats in a separate compartment in a compartment car or SV for the passage of the 1st passenger in domestic traffic, you must:

indicate the passenger’s personal data 2 times for SV carriages or 4 times for compartment carriages (for each seat),
put the sign “in one compartment”, or in the “seat boundaries” field - indicate the specific numbers of seats located in one compartment.
pay for all places in one order.

3. "Non-refundable" tariff

From the date of sale on January 20, 2019, the issuance of electronic tickets for travel in SV carriages, compartment carriages and carriages with seats is possible using tariffs that do not provide for the condition of receiving a refund of the fare upon return of an unused travel document (ticket).

On the list of trains and cars in the car where there are seats that can be booked at a non-refundable fare, a special icon is displayed indicating the minimum cost of tickets at the "Full (non-refundable)" fare.

On the page for entering passenger data, you must select the “Full (non-refundable)” tariff; when registering children aged 5 to 10 years, select the “Children’s (non-refundable)” tariff. If a child under 5 years of age occupies a separate seat when traveling on a long-distance train, a ticket is issued for him at the "Children's (non-refundable)" fare.

Cash-free, school or discount electronic tickets for travel on long-distance trains at “non-refundable” fares are not issued.

If a passenger cancels a trip using e-tickets purchased at a “non-refundable” fare, the amount of services or linen will be returned to the passenger, with the amount of the fee for the refund transaction being withheld.

A passenger who has issued an electronic ticket at a “non-refundable” fare can use the same rules relating to cases of stopover or trip interruption and specified in Part 2 of Art. 83 UZHT, the same as any other passenger.

Re-issuance of electronic tickets purchased at “non-refundable” rates is carried out for travel documents purchased at “non-refundable” rates at the ticket office, with a re-issuance fee charged.

For tickets issued at a “non-refundable” fare, “non-refundable” is indicated in the fare column on the control coupon of the electronic ticket. The additional information displays the text: “THE TICKET IS NON-REFUNDABLE.”

4. Filling in passenger information

Please carefully fill out the details of all passengers in your order. Before completing the order payment procedure, please double-check that the information provided is correct.

Format for entering a new Russian passport number (PN):

Series: four digits, number: six digits. The number of spaces doesn't matter.

Format for entering the passport number of the USSR form (PS):

Format for entering a foreign passport number (FP):

Number: 9 digits.

Format for entering the number of a birth certificate issued in the Russian Federation (SR):

Series: Roman numerals (in Latin case), two letters in Cyrillic, number: six digits. The number of dashes and spaces does not matter.

When issuing electronic tickets, a birth certificate is used only for citizens of the Russian Federation under the age of 14 years.

When filling out the number of an identity document, the “No” symbol is not indicated.

Data from passports or birth certificates issued to citizens of foreign countries are entered with the document type specified as “foreign document (3D)”.

The passenger's personal data must correspond to the data specified in his identity document. If the document has two spelling options - Latin and Cyrillic, then to register travel between stations of the Russian Federation (including travel to Kaliningrad with transit through Belarus and Lithuania), Belarus, Kazakhstan, Kyrgyzstan, Tajikistan, Abkhazia, Ukraine, you should use the Cyrillic alphabet. from or to stations in other countries - Latin.

In order to inform about changes to the train schedule in the event of an emergency, when filling out passenger information, please indicate your mobile phone number and/or email address.

When issuing a ticket indicating the number of the participant in the Russian Railways Bonus loyalty program and a foreign passport, the full name must be filled in only in Latin. When issuing a ticket using the number of a participant in the Russian Railways Bonus loyalty program, you must pay attention to the fact that if there are compound names (double, triple, etc.) as a separator when filling out passenger data, you must use the dash sign ( for example, Ivanov-Sidorov, Anna-Maria, etc.).

If an error is detected in the personal data of passengers or details of documents proving their identity, You must enter the corrected information before paying for the order.

The person placing the order bears full responsibility for the correctness of the travel details and personal data of each passenger.

We draw your special attention to the fact that in case of an error when entering identification document numbers and other personal data, the passenger will not be able to obtain a boarding pass (travel document) at the ticket office and travel on the train.

5. Location of lower and upper seats in standard type cars

Car type	Coupe number	Seat numbers lower/upper	Side seat numbers lower/upper
L (NE) 2-seater coupe with places to lie down	1 (next to the conductor)








K (compartment) 4-seater coupe with places to lie down	1 (next to the conductor)









P (reserved seat) open carriage with places to lie down	1 (next to the conductor)

6. Schemes of international carriages (operate in communication with Europe, except for Finland and train No. 13/14 Moscow - Berlin - Moscow)

RIC Lux "Business" carriage (designated "Lux", service class 1A; 1/2)

RIC 1st class carriage with seating in lower and upper compartments (designated “SV”, service class 1L; 1/2)

RIC 1st class carriage with seats in 2 lower compartments (designated “SV”, service class 1L; 1/2)

RIC 2nd class carriage with three-seater accommodation in a compartment (designated "RIC", service class 2I; 2/3)

seat numbers

coupe
conductor

side passage

RIC 2nd class carriage with four-seater accommodation in a compartment (designated “Coupe”, service class 2K; 2/4)


conductor's compartment
side passage

Attention! When purchasing tickets for trains of foreign carriers operating outside the Russian Federation, carriage diagrams are not displayed.

6.1. Diagrams of international carriages of train No. 32/31 Moscow - Helsinki "Lev Tolstoy"

RIC class "Lux" (business) carriage (designated "Lux", service class "1A; 1/2")

RIC 2nd class carriage (designated “Coupe”, service class “2L; 2/4”)

* compartment for disabled people

First class carriage "Lux" (there are 5 compartments with shower in the carriage)

Second class carriage (5 compartments in the carriage)

7. Payment for electronic tickets

7.1. Payment using a bank card

Payment for electronic tickets is carried out using bank cards Visa, Visa Electron, MasterCard, Maestro of the international payment systems Visa International, MasterCard International and a bank card of the national payment system Mir. Payment by bank card is made after checking and confirming the order with redirection to the VTB payment gateway (PJSC). You have 12 minutes to make a decision to pay for your order and enter your bank card details. If the specified time is exceeded, your order will be cancelled.

When paying for an order, the following bank card details are entered: first and last name of the bank card holder, its number and expiration date, as well as a three-digit code (CVV2 or CVC2). For clarification about the features of paying with your bank card on the Internet, and the reasons for refusal of payment, you should first contact the support service of your bank.

The security of the payment procedure is ensured by the use of traffic encryption (SSL).

Features of payment using Visa Electron and Maestro cards:

Make sure your card has the CVV2 code (CVC2) located on the back of your bank card.

Attention holders of cards of foreign issuers! In accordance with the requirements of international payment systems, in order to increase the level of security during payments, 3D Secure/Secure Code technology (special Internet payment security technology) is used. If you do not have the appropriate certificate from your bank to use this technology, you may be denied payment by the payment system. If you receive a payment refusal, you should contact your bank's support service.

In accordance with the requirements of 3D Secure/Secure Code technology, when paying for an order, the Issuing Bank may require the Cardholder to undergo additional identification. The need for additional identification and its method is determined only by the Issuing Bank. For more complete information about the identification procedure, the Cardholder should contact the support service of the bank that issued the card.

For additional information, you can contact the VTB (PJSC) support service - phone: 8-800-100-24-24.

If for some reason you have not received an order number or e-ticket or confirmation of successful order formation, before placing a repeat order, go to the " My orders " and make sure that the order has not really been created.

In case of any controversial issues regarding the debiting of funds when paying for electronic tickets, you must contact the bank whose card holder you are (the telephone number is indicated on the back of your card). VTB (PJSC) is an acquiring bank (provides services for conducting transactions using payment cards), tel. 8-800-100-24-24.

8. Receiving an electronic ticket

After paying for the e-ticket, a electronic ticket control coupon, which indicates the order number (14 characters) and the electronic ticket number (14 characters). If the order contains one ticket, the order number and the e-ticket number match. If the order is placed for 2-4 passengers, the order number and the electronic ticket number are the same for the first passenger in the order.

The electronic ticket control coupon is sent to the email address specified in the registered user's profile. The newsletter works automatically.

Be sure to print out the e-ticket control coupon or remember the order/e-ticket number.

In accordance with Order of the Ministry of Transport of the Russian Federation dated August 21, 2012 No. 322, the control coupon is a document of strict accountability and is used to make payments using payment cards without the use of cash register equipment.

The control coupon of an electronic ticket without a boarding pass for travel is invalid. To receive a boarding pass, go through electronic registration in your personal account on the Russian Railways website or receive a boarding pass on a train document form at a ticket office or self-service terminal on the territory of the Russian Federation.

The user issuing electronic tickets acts on behalf of all passengers of the order, and therefore, all passengers of the order are considered informed about the conditions of boarding and travel on the train.

8.1. Electronic registration of e-ticket

Electronic registration for a train is the passenger’s consent to travel on a train on the basis of a contract of carriage confirmed by an electronic ticket. When checking in electronically, a boarding pass must be issued on the website for the control coupon of the electronic ticket.

From December 1, 2013, electronic registration became available when issuing an electronic ticket for travel from any station located along the entire train route.

On trains that do not have an electronic check-in service, the information “Train without electronic check-in is available. Attention: You must obtain a ticket at the ticket office in Russia.”

Electronic tickets are issued on the website no later than 1 hour before the train departs from the passenger boarding station. For long-distance trains equipped with devices for monitoring the legitimacy of electronic tickets, traveling in domestic traffic, including trailer and direct carriages, and in international traffic, with the exception of transportation to member states of the Commonwealth of Independent States, the Republic of Latvia, the Republic of Lithuania, the Republic of Estonia, for 15 minutes before the passenger departs from the boarding station.

To board the train along the entire route, the passenger must present to the carriage conductor the electronic ticket control coupon (boarding coupon), printed on paper (A4 format) or its image on the screen of a mobile device, as well as the passenger’s identity document specified in the electronic ticket.

Boarding train No. 9/10 Moscow - Warsaw - Moscow, No. 6 Moscow - Ulaanbaatar, No. 306 Irkutsk - Ulaanbaatar is carried out upon presentation of the boarding pass of an electronic ticket on paper (A4 format) and the identification document indicated on the electronic ticket.

Electronic registration is carried out:

if the train and carriage do not have the information “Train without electronic registration. Attention: You must obtain a ticket at the ticket office in Russia”;
during the procedure for ordering electronic tickets after the “Payment” step, simultaneously for all passengers specified in the order;
again at any other time in your personal account;
both simultaneously for all passengers specified in the order, and for individual electronic tickets in the order.

Cancellation of the electronic registration service (refusal) is carried out no later than 1 hour before the train departs from the initial station of the route:

on the website in your personal account;

If there is an electronic check-in service for trains operating domestically on the territory of the Russian Federation, boarding passes can be issued at ticket offices and self-service terminals at any time from the moment the passenger purchases an electronic ticket until the train arrives at the passenger’s destination station.

Attention! If there is an electronic registration service for trains running between Russia and Latvia, Russia and Belarus, Russia and Kazakhstan, Russia and Lithuania, Russia and Estonia, Russia and Kyrgyzstan, Russia and Moldova, Russia and Tajikistan, Russia and Abkhazia, registration in ticket Ticket offices and self-service terminals do not collect boarding passes (travel documents) less than 1 hour before the train departs from the initial station of the route.

Attention! If you have completed electronic registration and want to return your electronic ticket (for trains: No. 21/22 Moscow - Prague - Moscow, No. 9/10 Moscow - Warsaw - Moscow, No. 17/18 Moscow - Nice - Moscow, No. 23/24 Moscow - Paris - Moscow, No. 13/14 Moscow - Berlin - Moscow, No. 6 Moscow - Ulaanbaatar, No. 306 Irkutsk - Ulaanbaatar and trains running on the Russia - Finland route) less than 1 hour before the train departs from the initial station of the route and more than 6 hours before the train departs from your boarding station, a refund for an unused electronic ticket is carried out in a claim procedure.

Boarding the train using electronic tickets with electronic registration is carried out in accordance with.

Return of electronic tickets with electronic registration is carried out in accordance with.

8.2. Receiving your boarding pass on your travel document form

If you have not used the electronic check-in service or the electronic check-in service is not provided for the train you have chosen, to board the train you need to obtain a boarding pass on a travel document form only on the territory of the Russian Federation at a ticket office equipped with an Express system terminal (hereinafter referred to as the ticket office ), or a self-service terminal only on the territory of the Russian Federation (the passenger must familiarize himself with the operating hours of the ticket office in the section ticket offices and terminals). A travel document for international travel (far abroad) can only be obtained on the territory of the Russian Federation at international ticket offices, and travel documents for trains in Russia - Finland - Russia and in self-service terminals.

Attention! Be sure to print out the control coupon or remember the electronic ticket number (14 digits), which can be used to issue a boarding pass on the travel document form.

If the control coupon is lost or you have forgotten the e-ticket number, log into your Personal Account using your username and password and find the order you need. If necessary, print it again.

Issuance of boarding passes for electronic tickets is carried out on the basis of a control coupon or electronic ticket/order number (14 digits), to one of the passengers of the order using an identification document specified in the electronic ticket, or to an authorized person on the basis of a power of attorney or its notarized copy. The original power of attorney or a notarized copy is given to the ticket cashier.

At the ticket office and self-service terminal, you can obtain boarding coupons for electronic tickets for the entire order as a whole or for specific electronic tickets of the order.

For electronic tickets issued in one order for several passengers at one fare in the Finland - Russia route, one travel document with information about the first passenger is printed at the ticket office or at self-service terminals.

Changing personal data of passengers when issuing boarding passes at the ticket office or using a self-service terminal is not allowed.

Registration of boarding passes (travel documents) is not carried out during the technological break of the Express ACS from 3 hours 30 minutes. until 4:00 a.m. Moscow time (until September 30 on Tuesdays from 3:30 a.m. to 4:07 a.m.).

9. Registration of travel for children

Attention! When boarding a train, children under 14 years of age must present the original birth certificate or its notarized copy.

Children under 10 years of age are not allowed to travel on long-distance trains unless accompanied by an adult. The child's age is determined on the day the trip begins.

Travel of children in domestic Russian traffic and CIS countries, the Republic of Latvia, the Republic of Lithuania, the Republic of Estonia, the Republic of Abkhazia:

A passenger traveling on a trip paid at the fare for the carriage of an adult passenger has the right to carry with him one child under the age of 5 years without paying the fare, unless he occupies a separate seat. In this case, a non-cash electronic ticket is issued for the child without taking up a seat in the same order with an electronic ticket at the fare for transporting an adult passenger.
If a passenger has not issued an electronic ticket for a child under 5 years of age without occupying a seat, it is possible to obtain a non-cash travel document at the ticket office, if he has an electronic ticket (boarding pass on the travel document form) paid at the fare for the transportation of an adult passenger.
For a child under 5 years of age, at the request of the passenger, you can issue an electronic ticket with a seat at the fare for transporting children in one order with an electronic ticket at the fare for transporting an adult passenger.
When traveling with one or more children aged 5 to 10 years, an electronic ticket must be issued for each child at the rate for transporting children.
A child aged 5 to 10 years must issue an electronic ticket with a separate seat, paid at the fare for transporting children in one order with an electronic ticket at the fare for transporting an adult passenger.

For children 10 years of age and older, electronic tickets are issued at the rate for the transportation of an adult passenger.

ATTENTION! Issuance of cash-free electronic tickets for the travel of children under 5 years of age without occupying a separate seat, accompanied by adults, from stations located on the territory of Ukraine, not produced on the site.

Travel of children in international traffic (far abroad):

When traveling on trains: No. 9/10 Moscow - Warsaw - Moscow, No. 13/14 Moscow - Berlin - Moscow, No. 17/18 Moscow - Nice - Moscow, No. 21/22 Moscow - Prague - Moscow, No. 23/24 Moscow - Paris - Moscow, No. 6 Moscow - Ulaanbaatar, No. 306 Irkutsk - Ulaanbaatar and direct train Irkutsk - Erdenet:

The passenger has the right to carry with him free of charge one child no older than 4 years old, if he does not occupy a separate seat. In this case, a non-cash electronic ticket is issued for the child without taking up a seat in the same order with an electronic ticket at the fare for transporting an adult passenger.
If a passenger has not issued an electronic ticket for a child under 4 years of age without occupying a seat, it is possible to obtain a non-cash travel document at the ticket office, if he has an electronic ticket (travel document) paid at the fare for the transportation of an adult passenger;
For a child under 4 years of age, at the request of the passenger, you can issue an electronic ticket with a seat at the fare for transporting children in one order with an electronic ticket at the fare for transporting an adult passenger;
When traveling with one or more children aged 4 to 12 years, for each child it is necessary to issue an electronic ticket at the fare for transporting children in one order with an electronic ticket at the fare for transporting an adult passenger;

For children 12 years of age and older, it is necessary to issue e-tickets at the adult passenger fare.

When traveling on trains: No. 13/14 Moscow - Berlin - Moscow, No. 17/18 Moscow - Nice - Moscow, No. 21/22 Moscow - Prague - Moscow, No. 23/24 Moscow - Paris - Moscow:

if the start date of the trip coincides with the birthday of a child who turns 4 years old, then the child is carried free of charge (if he does not occupy a separate seat);
if the start date of the trip coincides with the birthday of a child who turns 12 years old, then travel documents are issued at a child fare;
If a passenger has booked travel in a Luxury (business) class carriage at the Adult-Single fare, he has the right to carry with him free of charge no more than two children under the age of 12 years (in carriages of train No. 13/14 Moscow - Berlin "Strizh" " - no more than one child under the age of 12 years) (until the day they reach this age);
If two subsequent adult passengers have booked travel to a luxury (business) class carriage at the "Family" fare, they have the right to carry with them free of charge no more than two children under the age of 4 years or one child under the age of 12 years (up to the day reaching this age) (in the carriages of train No. 13/14 Moscow - Berlin "Strizh" - no more than two children under the age of 4 years);
For each child carried free of charge in the Russian Federation, a non-cash travel document must be issued. It is possible to issue cash-free travel documents for children on the specified trains on the website only for children under 4 years of age;
If a passenger has not issued an electronic ticket for a child under 4 years old (12 years old) without occupying a seat, it is possible to obtain a non-cash travel document at an international ticket office on the territory of the Russian Federation if he has an electronic ticket (boarding pass on the travel document form) paid at the fare for transportation adult passenger.

Travel documents for children in the Single 1/1 category are not issued.

Travel for children traveling to Finland:

The passenger has the right to carry with him free of charge one child no older than 6 years old, if he does not occupy a separate seat. In this case, a non-cash electronic ticket is issued for the child without taking up a seat in the same order with an electronic ticket at the fare for transporting an adult passenger.
If the passenger has not issued an electronic ticket for a child under 6 years of age without occupying a seat, it is possible to obtain a non-cash travel document at the ticket office, if he has an electronic ticket (travel document) paid at the fare for the transportation of an adult passenger;
For a child under 6 years of age, at the request of the passenger, you can issue an electronic ticket with a seat at the fare for transporting children in one order with an electronic ticket at the fare for transporting an adult passenger;
When traveling with one or more children aged 6 to 17 years, for each child it is necessary to issue an electronic ticket at the fare for transporting children in one order with an electronic ticket at the fare for transporting an adult passenger;

For children 17 years of age and older, it is necessary to issue e-tickets at the adult passenger fare.
If a passenger has booked travel to a Luxury (Business) category carriage at the Adult-Single fare, he has the right to take with him free of charge no more than 2 children under 6 years of age, for whom non-cash travel documents are issued in the Russian Federation. Outside the Russian Federation, issuing non-cash travel documents for transporting children is not required.

Two consecutive passengers who have purchased travel at an adult fare for travel in a compartment of a luxury (business) category carriage have the right to carry with them free of charge one child under the age of 6 years, for whom a non-cash travel document is issued in the Russian Federation. Outside the Russian Federation, a non-cash travel document for transporting children is not required.

If a passenger has not issued an electronic ticket for a child under 6 years of age without occupying a seat, it is possible to obtain a non-cash travel document at an international ticket office on the territory of the Russian Federation if he has an electronic ticket (boarding pass on the travel document form) paid at the fare for the transportation of an adult passenger.

If the start date of the trip coincides with the birthday of a child who turns 6 years old, the child is carried free of charge (if he does not occupy a separate seat). If the start date of the trip coincides with the birthday of a child who turns 17 years old, then travel documents are issued at a child fare.

Travel for children on trains running between Belarus and Poland, is subject to the Special Conditions of International Carriage (SCIC) for travel on East-West Travel (EWT) tickets.

9.1. Issuance of electronic tickets for schoolchildren and full-time students of educational institutions of the Russian Federation over 10 years old

From September 1 to May 31, schoolchildren and students of educational institutions of the Russian Federation over 10 years old are given a 50% discount on travel in general, reserved seat carriages and carriages with seats on fast and long-distance passenger trains formed by JSC FPC in domestic traffic. The issuance of electronic tickets at the reduced "school" fare on the website is available to passengers whose age does not exceed 18 years at the time of train departure. Passengers over 18 years of age can purchase travel documents at the ticket office.

A certificate from a student or full-time student does not need to be presented at the box office or when purchasing a ticket on the website, The certificate must be presented when boarding the train.

Attention! In the absence of a certificate from a student or full-time student, boarding the train will not take place.

It is possible to issue electronic tickets for schoolchildren and students of educational institutions of the Russian Federation over 10 years of age through the “Train Tickets” mobile application.

10. Passport-administrative (visa) and customs rules

The passenger is obliged to comply with passport and administrative (including visa), customs and other rules established when traveling by rail in international traffic, both in relation to himself and in relation to his hand luggage, baggage and cargo luggage. The carrier does not have the right to control compliance with these rules, with the exception of those established by international agreements in the field of railway transport, and is not responsible for failure to comply with these rules by the passenger.

Before registering for international travel, check the procedure for crossing the state border (including transit countries) with the relevant competent executive authorities or consular departments of the relevant embassies.

When traveling children under the age of 18 years in international traffic or in domestic Russian traffic in transit through the territory of the CIS countries ("TRANSIT THROUGH THE CIS"), the passenger must have the necessary documents to cross the state border, including notarized consent of parents (guardians, trustees) to cross the border Russian Federation.

Travel in communication with the Republic of Belarus, the Republic of Kazakhstan, the Kyrgyz Republic, and the Republic of Abkhazia is carried out using the following types of passenger identification documents:

PN - passport of a citizen of the Russian Federation;
Salary -
ZZ -
PM - seaman's passport.

Travel in communication with the Republic of Azerbaijan, the Republic of Tajikistan, Turkmenistan, the Republic of Uzbekistan, Ukraine, the Republic of Moldova, the Latvian Republic, the Lithuanian Republic, the Republic of Estonia and non-CIS countries is carried out using the following types of passenger identification documents:

Salary - a foreign passport issued to citizens of the Russian Federation, including diplomatic and service passports;
ZZ - a foreign document issued to citizens of the CIS, the Republic of Latvia, the Republic of Lithuania, the Republic of Estonia and foreign countries;
PM - seaman's passport.

11. Registration of electronic tickets to the Kaliningrad region

In accordance with the Decree of the Government of the Russian Federation dated December 7, 2017 No. 1486 "On amendments to the Rules for issuing travel documents (tickets) to passengers and boarding them on a train when traveling to the Kaliningrad region from the rest of the Russian Federation in transit through the territory of the Republic of Lithuania and to in the opposite direction by rail" from December 19, 2017, on the website of JSC Russian Railways, electronic tickets with electronic registration are issued for trains formed by JSC FPC, running in communication with the Kaliningrad region in transit through the territory of the Republic of Belarus and the Republic of Lithuania.

Electronic registration is carried out along the entire route and ends no later than 15 minutes before the train departs from the passenger boarding station.

In the absence of documents giving the right to transit travel through the territory of the Republic of Lithuania, the issuance of electronic tickets ends 28 hours before the train departs, and the passenger’s personal data is also transferred to the consular department of the Embassy of the Lithuanian Republic for issuing a simplified railway travel document giving the right to travel passenger in transit through the territory of the Republic of Lithuania.

The passenger is personally responsible for having a document giving the right to transit through the territory of the Republic of Lithuania.

Documents required for Russian citizens to travel to the Kaliningrad region from the rest of Russia in transit through the territory of Lithuania:

1. Electronic travel document (ticket).　

2. An identification document of the passenger, the details of which are indicated in the electronic travel document (ticket). These include:

diplomatic passport;
service passport;
foreign passport of the Russian Federation;
seafarer's identity card (if there is an entry in the ship's role or a duly certified extract from it);
certificate of return (for a one-time return to the Russian Federation).

Children under 14 years of age are issued electronic travel documents based on the child’s foreign passport.

3. A document giving the right to transit through the territory of Lithuania. These include:

Schengen visa;
visa of the Republic of Lithuania;
residence permit of the Republic of Lithuania;
accreditation card of category "A" or "B" of the Republic of Lithuania;
simplified transit document (STD);
simplified railway travel document (UPD-ZhD*).

The validity period of the identity document of a citizen of the Russian Federation must exceed the validity period of the document valid for transit travel through the territory of the Republic of Lithuania.

* UPTD-Railway is a special document for a one-time transit trip through the territory of the Republic of Lithuania from the territory of the Russian Federation to the Kaliningrad region of the Russian Federation there and back. A “single trip” refers to a single one-way trip or a double round trip trip. It is valid for no more than three months and is issued free of charge by competent Lithuanian representatives on transit trains before crossing the state border of the Republic of Lithuania. The decision to issue a UTD-ZhD is made by the diplomatic and consular institutions of the Republic of Lithuania in the Russian Federation based on information transmitted through railway ticket offices in the Russian Federation or a personal account on the website of JSC Russian Railways.

UPTD-ZhD can only be used when traveling on regular transit trains on the following routes:

Moscow - Kaliningrad (train No. 29);
Moscow - Kaliningrad (train No. 147);
St. Petersburg - Kaliningrad (train No. 79);
Chelyabinsk - Kaliningrad (train No. 425);
Adler - Kaliningrad (train No. 360С);
Kaliningrad - Moscow (train No. 30);
Kaliningrad - Moscow (train No. 148);
Kaliningrad - St. Petersburg (train No. 80);
Kaliningrad - Chelyabinsk (train No. 426);
Kaliningrad - Adler (train No. 360Ч).

Registration of electronic travel documents (tickets) for travel to the Kaliningrad region in transit through the territory of Lithuania

1. Purchasing an electronic travel document (ticket) in the absence of a document giving the right to transit through the territory of Lithuania.

Electronic travel documents for travel to and from the Kaliningrad region are sold on the website and at ticket offices located on the territory of the Russian Federation. At some stations (train stations) specialized ticket offices may be allocated for issuing tickets to the Kaliningrad region. When issuing an electronic travel document, the passenger’s personal data, train number and departure date are reported to the Embassy of the Republic of Lithuania. After 26 hours from the moment of issuing an electronic travel document, the passenger can receive information about whether he is allowed to transit through the territory of Lithuania on the website in his personal account or at the ticket office of Russian railways equipped with the Express system.

In this regard, the following have been established Ticket sales dates:

from 60 days and no later than 28 hours before the departure of the train from the point of formation or turnover of the train;
at the intermediate station from 3 days and no later than 28 hours before the train departs from the point of formation or train turnover.

If a decision is made to refuse to issue a TD-Railway, the passenger can submit an electronic travel document on the website in his personal account or at a ticket office located on the territory of the Russian Federation and receive the full cost of the electronic travel document.

2. Purchasing a ticket if you have a document giving the right to transit through the territory of Lithuania.

If you have documents entitling you to transit through the territory of the Republic of Lithuania, the issuance of electronic travel documents ends 15 minutes before the train departs.

The following deadlines for ticket sales have been established:

* for trains No. 147/148 Moscow - Kaliningrad, No. 79/80 St. Petersburg - Kaliningrad, No. 360/359 Kaliningrad - Adler, No. 426/425 Kaliningrad - Chelyabinsk, sales are carried out in 60 days.
* for train No. 29/30 on the Moscow - Kaliningrad route from 12/09/2018, sales are carried out 90 days in advance.
from 3 days until the train departs from the intermediate station.

Travel of children to the Kaliningrad region in transit through the territory of Lithuania

Travel documents (tickets) for children under 14 years of age are sold to accompanying persons. For a child under 5 years of age, if he does not occupy a separate seat, a separate electronic travel document (ticket) is issued without indicating the seat number and without paying the fare.

To issue a ticket for a child under 14 years of age, you must provide the child’s foreign passport.

Transporting medicines through the territory of Lithuania

Since September 2005, the customs service of the Republic of Lithuania has tightened the procedure for transporting medicines through the territory of the country.

In this regard, JSC Russian Railways recommends that Russian citizens traveling in transit through the territory of Lithuania pay attention to the new list of medicines permitted for transportation through the territory of the republic. At all points of sale of railway tickets, stands with background information about the new procedure for transporting medicines have been installed, and explanatory work is being carried out.

This restriction does not contain a ban on the use of Valocordin and Corvalol for personal purposes when transiting through the territory of the Republic of Lithuania. Even in cases where it is necessary to transport these drugs in transit in quantities exceeding personal needs, difficulties should not arise for those citizens who properly declare these drugs when entering and leaving the country.

12. Passenger boarding the train

Under the contract of carriage, the carrier undertakes to transport the passenger to the destination and provide him with a seat on the train.

When boarding a long-distance train, a passenger must present a duly issued boarding pass for an electronic ticket (sections 5.1 and 5.2) and an identification document on the basis of which the electronic ticket was purchased (for children under 14 years of age on domestic Russian trains, notarized presentation is allowed a certified copy of the birth certificate), indicating the passenger's surname and identification document number.

A passenger traveling on an electronic ticket with electronic registration and presenting an identity document during control, the details of which do not correspond to the information about electronic tickets available to the carriage conductor, is considered a ticketless passenger.

In case of discrepancy between the data of the passenger's identity document and the data specified in the information on electronic tickets available to the carriage conductor (no more than one letter in the surname and no more than one digit in the number), the passenger is allowed to travel on a long-distance or suburban train messages indicating locations.

If the travel document is issued on the basis of the details of the birth certificate, but at the time of boarding the train the child is 14 years old, for children who are citizens of the Russian Federation, boarding trains formed by Russian Railways JSC and FPC JSC (with the exception of trips to/from Kaliningradskaya region in transit through the territory of the Republic of Lithuania) is allowed upon presentation of a properly executed travel document and birth certificate (or its notarized copy) within 2 months from the date of reaching the age of 14 years; presentation of a passport of a citizen of the Russian Federation is not required.

Boarding the train with electronic registration:

boarding of domestic trains traveling through the territory of the Russian Federation is carried out upon presentation of the boarding pass of an electronic ticket on paper (A4 format) or the screen of a mobile device and an identity document specified in the electronic ticket (for children under 14 years of age, it is allowed presentation of a notarized copy of the birth certificate);
on trains running between Russia and Latvia, Russia and Belarus, Russia and Kazakhstan, Russia and Lithuania, Russia and Kyrgyzstan, Russia and Moldova, Russia and Estonia, Russia and Tajikistan, Russia and Abkhazia is carried out using an identification document on on the basis of which the electronic ticket was issued. When boarding the train, you must have it printed on paper (A4 size) with you. Attention! when departing from Vilnius, you must have an electronic ticket (boarding pass) on paper (A4 format);
on train No. 9/10 Moscow - Warsaw - Moscow, No. 6 Moscow - Ulaanbaatar, No. 306 Irkutsk - Ulaanbaatar is carried out upon presentation of the boarding pass of an electronic ticket on paper (A4 format) and the identification document specified in electronic ticket.

on trains: No. 13/14 Moscow - Berlin - Moscow, No. 17/18 Moscow - Nice - Moscow, No. 21/22 Moscow - Prague - Moscow, No. 23/24 Moscow - Paris - Moscow and trains running in the Russia-Finland connection is carried out upon presentation of the boarding pass of an electronic ticket on paper (A4 format) or the screen of a mobile device and an identity document indicated on the electronic ticket.

Attention! If you canceled the electronic check-in service, having received your boarding pass (travel document) at the ticket office or self-service terminal, you must present it when boarding the train.

Boarding a train if you have a boarding pass on your travel document:

on domestic trains traveling through the territory of the Russian Federation, is carried out upon presentation of a boarding pass on the form of a travel document and an identity document on the basis of which the electronic ticket was issued (for children under the age of 14 years, it is allowed to present a notarized copy of the birth certificate) ;
on trains operating in communication with the CIS countries, the Republic of Latvia, the Republic of Lithuania, the Republic of Estonia, the Republic of Abkhazia is carried out upon presentation of a boarding pass on the form of a travel document and an identity document on the basis of which the electronic ticket was issued;
on trains operating internationally (far abroad) is carried out upon presentation of a boarding pass on the form of a travel document and an identity document on the basis of which the electronic ticket was issued.

If the passenger's last name or identification document number does not match the last name or number indicated on the electronic ticket, the passenger is not allowed to board the train.

Electronic tickets are not transferable to other persons and are valid only upon presentation of appropriate documents proving the passenger’s identity. Resale of electronic tickets is not permitted.

13. Refund of unused e-ticket and funds due

The funds due for an unused electronic ticket are credited to the payer's account from which the payment for the electronic ticket was made within the time limits established by the rules of payment systems (from 7 to 30 calendar days from the date of registration of the refund in your personal account).

ATTENTION! To resolve claims regarding non-receipt of funds for a returned unused e-ticket:

to the payer's account - you should submit a written claim to the bank whose card holder you are

ATTENTION! When returning unused non-cash electronic tickets issued for the passage of children under 5 years of age without occupying a seat, no refund fee will be charged.

13.1. Return of an unused electronic ticket on the website in your personal account

The conditions for returning an unused electronic ticket through your personal account are specified in the section.

13.2. Returning an unused e-ticket at the ticket office

Returning an unused e-ticket at the ticket office on the territory of the Russian Federation, carrying out the return of tickets, upon presentation of the control coupon or the number of the electronic ticket/order and an identification document, the number of which is indicated in the electronic ticket, in accordance with the established return periods. Refund of unused e-ticket international traffic (far abroad) carried out only in international ticket offices.

A refund is possible for both the entire order and a specific electronic ticket from the order, with the exception of tickets purchased for travel in the “compartment-meeting room” (service class 1P) of the Sapsan high-speed train. Return of travel documents issued for travel in a compartment-meeting room of the high-speed train "Sapsan" (service class 1P) is possible only if all 4 seats are returned at a time.

The order as a whole is refunded for all electronic tickets of the order, with the exception of an electronic ticket for which a boarding pass (travel document) was issued at the ticket office or self-service terminal.

If the passenger received a boarding pass on a travel document form, the refund is carried out upon presentation by the passenger of this form to the ticket office and an identification document.

Refunds of electronic tickets issued for travel on the Sapsan and Lastochka trains (formed by DOSS) at a special round-trip fare are made in the following order:

Refunds to the passenger are made minus a 20% reduction in the fare in the return direction. The passenger will be charged a fee for processing a refund on an unused travel document.

Refunds of electronic tickets issued for travel in carriages of the carrier TKS JSC at a special round-trip fare are made in the following order:

in case of simultaneous cancellation of a trip in both directions, the electronic ticket is first returned in the “return” direction, then in the “there” direction;
It is possible to return one electronic ticket in the “return” direction;
One e-ticket in the “there” direction will not be refunded.

The return of electronic tickets issued for travel in CB category cars of service class 1B of the carrier TKS JSC at the special SINGLE tariff is carried out in the following order:

it is possible to return two seats reflected in one ticket at once;
The return of one seat from two issued seats reflected in one travel ticket is not made.

When returning an unused e-ticket issued for domestic trains on the territory of the Russian Federation and international trains with the CIS countries, the Republic of Latvia, the Republic of Lithuania, the Republic of Estonia, the Republic of Abkhazia within the established time frame, the cost of services (including bed linen) is refunded in full, a fee is charged - 203 rubles. 50 kopecks (for each place, the rate is set by the FAS Russia).

When returning unused electronic tickets for international trains operating in communication with the CIS countries, Latvia, Lithuania and Estonia at ticket offices located on the territory of the Republic of Belarus, the Republic of Kazakhstan, the Republic of Kyrgyzstan, the Latvian Republic, the Lithuanian Republic, the Republic of Moldova, the Republic of Tajikistan, the Republic of Uzbekistan and the Republic of Estonia, seats from unused electronic tickets are returned:

with electronic registration - no later than 1 hour before the train departs from the initial station of its route;
without electronic registration - no later than 1 hour after the train departs from the passenger boarding station.

To return funds, you must contact ticket offices located on the territory of the Russian Federation, regardless of the type of payment used for payment, and present a supporting document form confirming the return of seats in another state. If the payment was made using a bank card, the funds are credited to the payer's bank account

Electronic tickets issued for several passengers in one order at one fare on the route Finland - Russia are subject to a full refund. Partial refunds of such e-tickets are not possible.

The return of one seat from two compartments of a luxury (business) class carriage in international traffic (far abroad) is not possible. A refund of the cost of unused electronic tickets issued for a luxury (business) class carriage is carried out only in the case of simultaneous presentation of electronic tickets issued for one compartment to the international ticket office.

When returning unused electronic tickets issued internationally (far abroad), a fee will be charged:

on trains No. 13/14 Moscow - Berlin - Moscow, No. 17/18 Moscow - Nice - Moscow, No. 21/22 Moscow - Prague - Moscow, No. 23/24 Moscow - Paris - Moscow, No. 9/10 Moscow - Warsaw - Moscow and trains running between Russia and Finland, in the amount of 10 euros (for each seat);
for trains No. 6 Moscow - Ulaanbaatar, No. 306 Irkutsk - Ulaanbaatar in the amount of 5 Swiss francs.

The fee is charged in Russian rubles at the exchange rate of the Central Bank of the Russian Federation on the day of return.

When returning an unused electronic ticket issued for travel through the territory of the Russian Federation (except for trains formed by the CIS countries, the Republic of Latvia, the Republic of Lithuania, the Republic of Estonia) to the ticket office, the following must be credited to the payer’s account:

no later than 8 hours before train departure -
less than 8 hours, but no later than 2 hours before train departure -
less than 2 hours before train departure -
if you are late for the train within 12 hours after the train departs from the passenger boarding station, or due to illness, accident, if supporting documents are available within 5 days from the departure of the train for which the travel document was purchased, - ticket price; the cost of the reserved seat is not refundable;
The return of an unused electronic travel document (ticket) if you are late for a train within 12 hours from the moment of its departure is carried out only at the ticket office at the passenger’s departure station.

Also, upon return, a fee of RUB 203 will be charged. 50 kopecks for each place (the rate is set by the FAS of Russia).

Attention! When an unused electronic ticket with electronic registration for domestic Russian trains is returned at the ticket office less than 1 hour before the train departs from the initial station of the train route, a refund is made upon the passenger’s application in the manner established by the carrier. The claim application is written in any form on behalf of the passenger whose full name is indicated on the electronic ticket. The application must indicate: the applicant's address (including zip code), contact phone number, electronic ticket numbers, and reason for canceling the trip. In the application, the passenger puts the date of writing the claim and his signature. Refunds for the reviewed claim are made to the payer's bank account from which the payment was made.

When returning unused electronic tickets within the period from 20 minutes to 3 hours after the departure of the train at the passenger's departure station, subject to personal appearance at the ticket office and presentation of the identification document specified in the electronic ticket, cash payments are made accordingly to the payer's account from which payment was made, or an electronic wallet.

When returning at the ticket office an unused electronic ticket issued for travel in international traffic with countries and/or on trains (cars) of the CIS railways, the Republic of Latvia, the Republic of Lithuania and the Republic of Estonia, the Republic of Abkhazia, to be credited to the payer's account from which payment was made, due:

no later than 24 hours before train departure - the cost of travel, consisting of the cost of a ticket and the cost of a reserved seat;
less than 24 hours, but no later than 6 hours before train departure - ticket price and 50% of the cost of a reserved seat;
less than 6 hours before the train departs, but no later than 1 hour after the train departs from the passenger boarding station, or due to illness or accident within 10 days after the expiration of the supporting documents - The cost of the ticket and the cost of the reserved seat are not refundable.

Attention! The return of an unused electronic ticket with electronic registration for trains in communication with Latvia, Lithuania, Estonia, Belarus, Kazakhstan, Russia and Moldova, Kyrgyzstan and Tajikistan, Russia and Abkhazia less than 1 hour before the train departure from the initial station of the train route is not possible.

Attention! At ticket offices located on the territory of the Republic of Belarus, the Republic of Kazakhstan, the Republic of Kyrgyzstan, the Republic of Latvia, the Republic of Lithuania, the Republic of Moldova, the Republic of Tajikistan, the Republic of Uzbekistan and the Republic of Estonia, for international trains operating in communication with the CIS countries, Latvia, Lithuania and Estonia , seats from unused electronic tickets are returned: with electronic registration - no later than 1 hour before the train departs from the initial station of its route; without electronic registration - no later than 1 hour after the train departs from the passenger boarding station. Refunds are made at ticket offices located on the territory of the Russian Federation, regardless of the type of payment used for payment, based on the form of an auxiliary document confirming the return of seats.

The return of an unused electronic ticket at ticket offices in the CIS countries and Abkhazia (except for the Republic of Belarus, the Republic of Kazakhstan, the Republic of Kyrgyzstan, the Republic of Moldova, the Republic of Tajikistan and the Republic of Uzbekistan) is carried out upon presentation of a boarding pass issued on a travel document form. In this case, seats will be returned without a refund. To credit the due funds to the payer's bank account from which the payment for the electronic ticket was made, you must contact the ticket office on the territory of the Russian Federation within 6 months from the date of departure of the train and present a seat return form, an unused boarding pass on the travel document form and a document identification of the passenger.

Refunds for unused e-tickets are made only on the territory of the Russian Federation.

13.3. Refund of unused e-ticket at a "non-refundable" rate

A “non-refundable” fare does not provide for the condition of receiving a refund of the fare when returning an unused electronic ticket, with the exception of:

cases of sudden illness of a passenger, or a family member traveling with the passenger (spouse, parent (adoptive parent), or child (adopted), death of a family member (spouse, parent (adoptive parent), or child (adopted), or injury to a passenger as a result of an accident , confirmed by relevant documents, upon the occurrence of which the passenger has the right to receive the cost of the ticket without the cost of a reserved seat, a service fee (if any) and other payments (with the exception of the fee for reserving seats on long-distance trains) when returning an unused travel document to the railway ticket office passenger boarding station no later than 5 days from the departure of the train for which the travel document was purchased. The carrier also charges the passenger a fee for processing a refund for an unused travel document;
cases of cancellation of train departure, or delay in train departure, or failure to provide the passenger with the seat indicated in such a travel document, in the event of which the passenger, upon returning the unused travel document, has the right to receive the full cost of travel (ticket price and cost of a reserved seat), fees, service fees (if available) and other payments without charging a fee for processing a refund on an unused travel document.

14. Resuming a passenger’s trip using electronic tickets if he is late

If a passenger is late for a train:

domestic Russian traffic, if this is declared within 12 hours from the departure of the train for which an electronic ticket with electronic registration and without electronic registration was purchased, and if the passenger wants to resume the trip, the electronic ticket will be returned at the ticket office of the passenger's departure station. The return of an electronic ticket in the event of a passenger being late for the train is carried out in accordance with the approved return rules for railway transport.

The return of an electronic ticket is carried out upon presentation to the ticket office by the passenger of the electronic ticket control coupon form or only the 14-digit number of the electronic ticket and the passenger’s identity document.

on the form of the control coupon of the electronic ticket or travel document, a mark indicating the renewal of the validity period of the document is affixed;

Boarding the train is carried out on the basis of a control coupon of an electronic ticket or a travel document with the appropriate mark, a reserved seat and an identification document of the passenger, the details of which were specified when issuing the electronic ticket.

at ticket offices located on the territory of the Russian Federation, the Republic of Belarus, the Republic of Kazakhstan, the Republic of Kyrgyzstan, the Latvian Republic, the Lithuanian Republic, the Republic of Moldova, the Republic of Tajikistan, the Republic of Uzbekistan and the Republic of Estonia, if this is declared within 1 hour from the moment of train departure, for which an electronic ticket with electronic registration and without electronic registration was purchased, and if the passenger wants to resume the trip, seats are returned at the ticket office of the passenger's departure station.

To renew your trip at the ticket office:

on the form of the control coupon of the electronic ticket, a mark indicating the renewal of the validity period of the document is placed;
The passenger pays the cost of the reserved seat.

Boarding the train is carried out on the basis of an electronic ticket control coupon with the appropriate mark, a reserved seat and an identification document of the passenger, the details of which were specified when issuing the electronic ticket.

15. Stopover on the route using electronic tickets

To resume a passenger's trip after a stop en route, within 3 hours from the arrival of the train with which the passenger was traveling, an electronic ticket is returned at the ticket office.

The return of an electronic ticket is carried out upon presentation to the ticket office of the electronic ticket control coupon form or only the 14-digit number of the electronic ticket and the passenger’s identity document.

On the form of the returned control coupon of an electronic ticket or travel document, a mark about the stop is placed with an extension of the validity period of the ticket.

To resume the trip, the passenger pays the cost of the reserved seat at the ticket office.

Boarding the train is carried out on the basis of a control coupon of an electronic ticket or travel document, a reserved seat and an identification document of the passenger, the details of which were specified when issuing the electronic ticket.

When traveling on trains international communication with the CIS countries, Latvia, Lithuania and Estonia

When a passenger makes a stop along the way to extend the validity period of an electronic ticket with electronic registration, the conductor of the carriage in which the passenger was traveling will put a mark on the control coupon of the electronic ticket indicating that the passenger’s trip was interrupted.

At ticket offices located on the territory of the Russian Federation, the Republic of Belarus, the Republic of Kazakhstan, the Republic of Kyrgyzstan, the Latvian Republic, the Lithuanian Republic, the Republic of Moldova, the Republic of Tajikistan, the Republic of Uzbekistan and the Republic of Estonia to resume the passenger’s trip after stopping en route for 3 hours from the moment of arrival of the train with which the passenger was traveling:

based on the control coupon form of the electronic ticket with a mark on the stop along the route, seats are returned;
On the form of the control coupon of the electronic ticket, a stop is marked with an extension of the validity period of the electronic ticket.

To renew your trip at the ticket office:

the passenger pays the cost of the reserved seat in the national currency of the state where the reserved seat is issued;
a mark indicating the issuance of a reserved seat is placed on the form of the electronic ticket control coupon.

Boarding the train is carried out on the basis of an electronic ticket control coupon with three corresponding marks, a reserved seat and an identification document of the passenger, the details of which were specified when issuing the electronic ticket.

16. Trip interruption using e-tickets

When traveling on international trains with the CIS countries, Latvia, Lithuania and Estonia, if the passenger refuses to continue the trip at a passing station, the conductor of the car in which the passenger was traveling will put a mark on the control coupon of the electronic ticket with electronic registration indicating that the passenger’s trip was interrupted.

At ticket offices located on the territory of the Russian Federation, the Republic of Belarus, the Republic of Kazakhstan, the Republic of Kyrgyzstan, the Latvian Republic, the Lithuanian Republic, the Republic of Moldova, the Republic of Tajikistan, the Republic of Uzbekistan and the Republic of Estonia, no later than 3 hours after the arrival of the train with which the passenger was traveling:

based on the control coupon form of the electronic ticket with a note about trip interruption, seats are returned;
on the form of the control coupon of the electronic ticket, a mark is placed on the termination of the validity of the electronic ticket at the trip interruption station.

Refunds for untraveled distances are made at the ticket offices of the state in which the electronic ticket was purchased, regardless of the type of calculation used to pay for it, based on the form of an auxiliary document confirming the return of seats.

17. Re-issuance of electronic tickets

Re-issuance of an electronic ticket with electronic registration is carried out no earlier than 24 hours and no later than 1 hour before the train departs from the initial station of its route.

Re-issuance of an electronic ticket without electronic registration is carried out no earlier than 24 hours and before the train departs from the passenger boarding station.

When traveling on domestic Russian trains

Re-issuance of electronic tickets is carried out at the ticket office at the departure station indicated on the electronic ticket.

Payments for re-issuance are carried out in the form in which the payment for the electronic ticket was made.

When traveling on trains international communication with the CIS countries, Latvia, Lithuania and Estonia

At ticket offices located on the territory of the Russian Federation, the Republic of Belarus, the Republic of Kazakhstan, the Republic of Kyrgyzstan, the Latvian Republic, the Lithuanian Republic, the Republic of Moldova, the Republic of Tajikistan, the Republic of Uzbekistan and the Republic of Estonia, re-issuance of an electronic ticket is carried out at the departure station indicated in the electronic ticket.

Payments for re-registration are carried out in the national currency of the state of registration.

Refunds for the original electronic ticket are made at ticket offices located on the territory of the Russian Federation, based on the form of an auxiliary document confirming the return of seats.

18. Registration of electronic transportation documents.

Since January 11, 2018, electronic transportation documents have been issued on the website of JSC Russian Railways.

on the availability of passenger cars on the trains of JSC FPC with specially equipped compartments for the transportation of luggage, as well as free seats on the car diagrams in these compartments;
on the possibility of transporting small pets on JSC FPC trains, depending on the class of service of the car;
about the cost of transportation.

18.1. Registration of electronic transportation documents on the website of JSC Russian Railways

On the website of JSC Russian Railways, electronic transportation documents (control coupons of electronic baggage receipts) can be issued for the transportation of the following types of baggage:

transportation of small pets;
transportation of hand luggage for an additional fee (electronic, household, video and audio equipment, in accordance with clause 108 of the “Rules for the carriage of passengers, baggage, cargo luggage by rail);
transportation of oversized luggage under special conditions (strollers, bicycles, kayaks, etc.).

Registration of electronic transportation documents on the website of JSC Russian Railways is carried out in internal traffic to trains of the carrier JSC FPC at least 1 hour before the train departs from the initial station of the route.

Registration of electronic transportation documents on the website of JSC Russian Railways is carried out:

when purchasing an e-ticket.
to an electronic ticket purchased previously (in the user’s personal account);
to a travel document purchased at the ticket office (in the user’s personal account in the section “Registration of services for tickets”).

An electronic travel document will not be issued for returned e-tickets.

If the result of issuing an electronic travel document is positive, the user is given a control coupon of an electronic baggage receipt with transportation details and a 2D bar code.

The control coupon of the electronic baggage receipt is printed on paper (A4 format) and presented when boarding the train.

In case of refusal of previously paid transportation on the website of JSC Russian Railways, the return of the electronic transportation document is made no less than 1 hour before the train departs from the initial station of the route.

If electronic transportation documents are returned through the website of JSC Russian Railways later than the established deadlines (before the train departs from the initial station of the route), only seats are returned (if available, according to the EPD issued for the transportation of baggage in specially equipped compartments of passenger cars), Payments to a bank card are not refunded. Refunds are made in accordance with the claim procedure when the passenger contacts the ticket office of JSC FPC.

18.2. Return of electronic travel documents at ticket offices.

The return of electronic transportation documents with the simultaneous return of seats (if available) and funds (to a bank card) is carried out provided that at the time of return there is at least 1 hour left before the train departs from the initial station of the route.

If electronic travel documents are returned later than the established deadlines, only the seats are returned to the system, and the refund is made in accordance with the claim procedure.

18.3. Issuing a copy of the electronic travel document at the ticket office.

At the request of the passenger, a copy of the electronic travel document can be printed at the ticket office on a strict reporting form with the obligatory provision of the electronic baggage receipt number (14 characters) to the ticket office.

18.4. Transportation of vehicles in car carriers

An electronic transportation document for the transportation of a vehicle can be issued in your personal account on the website of JSC Russian Railways.

Before issuing electronic transportation documents on the website of JSC Russian Railways, it is possible to obtain reference information:

on the availability of car-carrying cars on JSC FPC trains for transporting vehicles and the availability of free parking spaces;
transportation costs.

Registration of electronic transportation documents for the transportation of vehicles on the website of JSC Russian Railways is carried out no less than 5 days before the departure of the train.

When registering the transportation of a vehicle, the sender agrees to conclude a standard baggage transportation agreements(transportation of the vehicle is arranged by the passenger) or contracts for the carriage of cargo luggage(transportation of the vehicle is arranged by the sender in the absence of a travel document (ticket)) under special conditions.

If the result of issuing an electronic travel document is positive, the user is given a control coupon of an electronic baggage receipt with transportation details and a 2D bar code.

The control coupon of the electronic baggage receipt is printed on paper (A4 format) and presented at loading terminals, immediately before accepting the vehicle for transportation.

In case of incorrect execution of the electronic transportation document, you can refuse the order until payment is made.

In case of refusal of previously paid transportation on the website of JSC Russian Railways, the electronic transportation document will be returned at least 5 days before the train departs from the initial station of the route.

In the case of issuing transportation documents with a discount (when simultaneously issuing transportation documents for the transportation of vehicles in the “out” and “back” directions), both transportation documents in the “out” and “back” directions must be presented for return.

The return of electronic transportation documents and funds (to a bank card) less than 5 days before the train departs from the initial station of the route is made only at ticket offices if the user applies before the train departs.

Return transactions (refunds) are subject to a restocking fee.

At the request of the sender, a copy of the electronic transportation document on a strict reporting form can be printed at the ticket office.

19. Mobile service for ordering electronic tickets

Ordering electronic train tickets using mobile phones (smartphones) is a new service on the website. To purchase an electronic ticket via mobile phones, you must log in using your username and password. Before starting work, please read the “Rules for issuing electronic tickets”.
The rules for purchasing electronic tickets from mobile phones are identical to the rules for purchasing electronic tickets via the Internet using personal computers (laptops, tablets).
The site's mobile service supports major mobile phone browsers (Opera Mini versions 2-5, Opera Mobile 9.80, Nokia, Safari). If the mobile phone browser is not supported, a warning will be displayed on the login page. The minimum screen resolution of mobile phones is 240*320 with a diagonal of 2.4 inches. It is possible to complete Electronic registration for the train.

All questions related to the purchase of electronic tickets on the Russian Railways website and in the Russian Railways Passengers mobile application, please contact us by email [email protected]. To check the status of your ticket, please provide your login or email address from which you placed your order; date and time of registration, order number, if it is missing, indicate the route and train number, full name of the passenger. Support service hours: 24 hours a day.

The schedule of long-distance passenger trains can be found in the section of the Russian Railways website.

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Russian Railways electronic ticket for advance report. Business trip: how to correctly account for an electronic ticket Electronic ticket for the Russian Railways train boarding pass

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The nuances of using electronic tickets as BSO

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Notes of legal actions.

How to take into account an electronic ticket in an advance report

1. What are e-tickets

2. In what case does an electronic ticket confirm expenses?

3. What to do if the ticket is lost

4. Is it possible to take into account electronic tickets in a foreign language?

5. VAT on air tickets and in the advance report

6. We reflect the electronic ticket in the advance report

7. Accounting for electronic tickets with an example

8. Accounting for tickets when purchased by an employee

1. Rules for issuing electronic tickets on the website or through the application

2. Features of issuing electronic tickets

3. "Non-refundable" tariff

4. Filling in passenger information

5. Location of lower and upper seats in standard type cars

6. Schemes of international carriages (operate in communication with Europe, except for Finland and train No. 13/14 Moscow - Berlin - Moscow)

6.1. Diagrams of international carriages of train No. 32/31 Moscow - Helsinki "Lev Tolstoy"

7. Payment for electronic tickets

8. Receiving an electronic ticket

8.1. Electronic registration of e-ticket

8.2. Receiving your boarding pass on your travel document form

9. Registration of travel for children

9.1. Issuance of electronic tickets for schoolchildren and full-time students of educational institutions of the Russian Federation over 10 years old

10. Passport-administrative (visa) and customs rules

11. Registration of electronic tickets to the Kaliningrad region

12. Passenger boarding the train

13. Refund of unused e-ticket and funds due

13.1. Return of an unused electronic ticket on the website in your personal account

13.2. Returning an unused e-ticket at the ticket office

13.3. Refund of unused e-ticket at a "non-refundable" rate

14. Resuming a passenger’s trip using electronic tickets if he is late

15. Stopover on the route using electronic tickets

16. Trip interruption using e-tickets

17. Re-issuance of electronic tickets

18. Registration of electronic transportation documents.

19. Mobile service for ordering electronic tickets

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