Compensation during business trips:

• travel to and from the place of the business trip, including payment of expenses for reservations and baggage;
• accommodation outside the employee’s permanent place of work during the period of the business trip, including payment of reservation expenses;
• per diem paid to the employee for the period of the business trip in the amount established by the taxpayer’s decision;
• expenses for obtaining entry and exit permits (visas), including the cost of visas, consular services, and mandatory medical insurance — are subject to deduction.

The deduction shall be made on the basis of supporting documents confirming the expenses specified in subparagraphs 1)–4) of this paragraph, including those issued in electronic form.

Travel expenses within the same locality shall not be considered expenses covered by this article.

In the event of temporary incapacity for work of an employee sent on a business trip, accommodation expenses and per diem (except in cases where the employee is undergoing inpatient treatment) shall be subject to deduction.