On the Government Portal, Mr. N.V.P in Hue said that he worked at a state-owned enterprise. He was assigned to work in another province (with the assignment of a competent person). When paying for work expenses, the taxi fee from the airport to the hotel was not paid because there were no invoices.
Mr. P's documents are as follows: He pays the transfer fee to the taxi driver with documents and receipts printed from the taxi company's cash register.
Mr. P asked, are you eligible to pay with such documents?
Regarding this issue, the Ministry of Finance has the following opinion:
At point a, clause 1, Article 5 of Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Minister of Finance, it is stipulated that:
"Article 5. Payment for travel expenses
1. Payment by actual invoice:
a) People on business trips who are paid for travel expenses include:
Cost of travel and return from home or work to the airport, train station, bus station; air tickets, train tickets, public transport vehicles to the workplace and in the opposite direction.
Travel costs in the locality where you are going to work: From accommodation to work, from airport, train station, bus station to accommodation (trip and return).
Rides and fees for travel by road, waterway, and sea for yourself and the vehicle of a person on a business trip.
All documents, equipment, tools, and props (if any) directly serving the business trip that the person on the business trip has paid for.
The luggage of a person working by air in case the ticket price does not include the carrying luggage.
In case the agency or unit that sends the person to work and the agency or unit to work have arranged a means of transportation, the person to work will not be paid for these expenses".
According to Clause 3, Article 10 of Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Minister of Finance (amended and supplemented in Clause 1, Article 2 of Circular No. 12/2025/TT-BTC), which stipulates documents for payment of public fees:
"3. Invoice; legal ticket purchase documents according to the provisions of law when traveling on business trip by means of transport or receipt from the vehicle owner".
Based on the above provisions, the condition for actual invoice payment for travel expenses at the locality where the destination is located (including taxi fares for travel from the airport to the hotel) is to have invoices according to the provisions of law.
Accordingly, it is recommended that the unit base on the forms of invoices stipulated in Circular No. 39/2014/TT-BTC dated March 31, 2024 to guide the implementation of Decree 51/2010/ND-CP and Decree 04/2014/ND-CP regulating invoices for the sale of goods and service provision (amended and supplemented with a number of articles in Circular No. 119/2014/TT-BTC dated August 25, 2014) to determine cases of payment to ensure correct subjects and legal regulations.
