Hotel stay documentation

Many business trips last more than a day—in these cases, it’s important to consider employee accommodations. Booking a hotel room or renting an apartment must be handled properly to help your company avoid issues with tax authorities. Here, we explain which documents are needed to verify lodging during a business trip, along with other important details.

Legal Framework

According to Article 95 of the Belarus Labor Code, when an employer sends an employee on a business trip, they are obligated to reimburse the cost of housing. This is an important consideration for the business travel organization.

Is It Possible to Skip Reimbursing a Hotel Without Documentation?

For an employee at a public institution to receive reimbursement, they must provide supporting documents. In private companies, the employer decides whether such documentation is required. If the documents are submitted, lodging reimbursement is based on the documented expenses, but will not exceed the cost of a first-class hotel room in the city where the business trip took place. Keep this in mind when booking hotels for business trips.

In a private company, reimbursement for lodging during a business trip without a receipt will amount to no less than 5% and no more than 20% of the expense reimbursement levels established in Appendix 1 to Regulation No. 176. In public institutions, the figures differ: if the employee fails to provide supporting documents, the housing reimbursement is set at 5% of the stipulated amount. To help find suitable accommodations, you can use the business travel organization service.

Documents Confirming Lodging

Acceptable documents include a rental agreement, a cash register receipt for a hotel room payment, a receipt issued with a cash order voucher, an invoice and receipt—anything that confirms lodging during the business trip. It is important that these documents show the amount and date. When booking a hotel for a business trip abroad, a voucher may serve this purpose. You can easily find a sample hotel receipt online.

Advance Report

Upon returning from a business trip, an employee must submit an advance report within 15 business days, including hotel receipts and any other documents that verify the reimbursable expenses. It is important to detail the dates of the trip, the location of the stay, and the costs of transportation and housing rental. The reimbursement for the hotel is calculated based on the submitted documents and depends on the number of days of the business trip, excluding travel days.

Cases When Reimbursement Is Not Entitled

• If the business trip lasts only one working day;
• If the employee returns home at the end of each day;
• If the host or sending party covers the cost of housing for the entire business trip.

Accounting Considerations

It is important to separate lodging expenses from additional costs—such as meals, transfers, or hotel services—as tax and accounting regulations require proper tracking.