Air tickets can be purchased in various ways: through an air ticket office, airline, travel agency or the website of an online ticket sales agency. Now, the service of aggregator sites is popular with airline customers, which themselves search for the options available for the flight according to the parameters specified by the user (date, number of passengers, their age, departure and arrival points). They are sorted by cost and time of transplant (if any). When buying through an aggregator site, the user gets to the site of the online agency, which has the ticket he needs, and further registration is already through it.
We will talk about whether the service charge for ticketing is paid.
What is the cost of an air ticket?
The tariff is the cost of transportation directly. For example, transportation from Moscow to Berlin with meals on board an airplane. It is this amount that the airline receives by providing you with a flight service. In the total cost of the ticket, this figure is basic.
Airline service charge - what is it? The material discussed below will provide all the necessary information.
Different airlines set their fares, so tickets for the same destination can vary significantly in price. It depends on the policy of the airline, consisting of such factors as occupancy of the flight, the development of competition in this area, seasonality, etc.
Tariff - a fixed amount and not depending on the date of departure of the aircraft and the number of passengers buying a ticket. True, two reasons can affect its size. Firstly, the airline can change tariffs, and secondly, they sometimes depend on currency fluctuations, for example, the value of the ruble against the euro.
To begin, consider how the price of air travel is formed. The final cost of the ticket consists of the fare, airport fees and service fees for issuing airline tickets of intermediary companies.
When buying a ticket for an airline, it is important to know that only the cost of the fare can be published on its website (or on the agency’s website). The price seems to the buyer low, he begins to make out the purchase, and only at the end of the statement is he indicated the full price - with all fees and margins.
Service fee for ticketing from various agencies
Agencies add their mark-up to the cost of air tickets for registration. Its size depends on their monetary policy. If you return the ticket for any reason, then the service charge will not be refunded. As a rule, the size of this fee is small - about 100-200 rubles. For information: a service charge for issuing air tickets at the Russian post is charged, since the post works with many intermediary agencies.
Agency fees may be fixed or differ depending on which airline ticket is purchased, directions or other conditions. But airlines themselves often set a service charge for ticketing - even if you purchase a ticket at its ticket office or on the website. For example, Air Baltic takes 15 euros if you order air travel on its website. You will pay the same fee if you buy the same ticket at an agency. But they will issue it to you on a separate receipt. Aeroflot set its mark-up at 800 p. If you are lucky and you buy tickets at a sale, then its total cost will be reduced, the service fee for issuing tickets will remain the same.
There is a reverse situation.Sometimes there is a chance to buy a ticket without this extra charge - if the agency works in collaboration with the airline and software is installed on its computers for booking flights to its destinations.
What is the difference between tariffs?
Quite often you can encounter a situation where two passengers sitting in neighboring places find out that they purchased tickets at a significantly different price. How is this possible? It's all about tariffs.
The fare depends on the class of service, flight route, discount policy, return and exchange conditions, ticket validity period, amount of discounts for a "child seat", amount of fines for returning a ticket, and the possibility of making changes (for example, change the passenger’s data - name, departure date ) and etc.
First class rate
This is the most expensive of the tariffs. It applies exclusively to international long-haul flights. First-class passengers are served at the highest level, their flight is distinguished by very comfortable conditions: seats that can be folded down, the ability to watch a movie or pass the time in the bar. Using the Internet is also one of the bonuses. If necessary, a first-class passenger can be fenced off from the rest flying with him in the same cabin. And, of course, for them there is a huge selection in the menu. There are various other bonuses.
For example, passengers of this level on Emitrates flights can use showers, a comfortable seating area, and upon request, they will be given a personal car directly to the airport exit.
Business Rate
This is a widespread tariff of increased price category and comfort. It is available on most airlines and on virtually all aircraft. Two cases are an exception: firstly, it is not available on small-sized models of airliners, because there simply is no way to place a separate cabin for passengers of this class; and secondly, it is usually not used by low-fires (low-cost airlines).
The price of a business class is higher than that of an economy class. For an extra charge, passengers have an additional level of flight comfort - a separate cabin is equipped for them, a more ergonomic design of the seats, their location is also more convenient than in a regular cabin. The possibility of free baggage allowance. The power menu is expanded in comparison with the economy class.
Economy class rate
This tariff differs, first of all, by the rules of exchange and return of tickets. The cheaper the ticket, the higher will be the fee for returning it to the ticket office. And the inverse relationship: for expensive tickets, the airline’s fee for returning them will be lower. Food on board the aircraft in this case is not provided.
It is important to know that the number of tickets for each fare is strictly limited. So, if you found out by contacting the air ticket office that there are still economy class tickets for this flight, this does not mean that you can purchase them in two days. It is quite possible that they will tell you a different price, which means that tickets are sold at a different fare, since cheaper ones are already sold out.
Many airlines are introducing a new fare network, they have subclasses. For example, the economy class is offered in two versions (and, accordingly, at two prices): a ticket with the ability to carry baggage and the provided return option and a ticket without baggage and without the possibility of a return. The difference between them will be approximately 1-2 thousand rubles.
Airport fees
Other charges (fees) of the airport, in addition to the fees for the flight itself and on board services, include local taxes (including customs clearance) and fuel surcharge. The pricing policies of different companies are so different that the amount of these fees can vary widely - from zero to tens and hundreds of currency units for each ticket.
In simple words, a fee is the cost of a company that it transfers to the passenger’s "wallet".The name “fuel surcharge” is very arbitrary, as it may also impose mark-ups for air navigation services that are provided to airlines by dispatch services, for service (inspections, repairs, transportation, etc.) of an airplane at an airport, passenger safety insurance, etc.
In addition, there is also a fee for the form (when issuing a non-electronic ticket) - it amounts to about three hundred rubles; collection of booking systems, fee for flights over another state, fees for flights from another state, etc. All this is included (or, in some cases, is not included) in the bulk of the cost of the ticket.
Round-trip or round-trip flights
Consider the pricing policy for flights with transfers using a specific example. There are two options for flying to Paris from Moscow. This is either a direct flight or a connecting flight in Dusseldorf. If the distance (the sum of miles) in both cases will be the same, or differ by no more than ten percent, then the flight with a transfer will be called end-to-end. And the price of such a flight will either be equal to the cost of a direct flight, or even turn out to be slightly lower - as a bonus for the discomfort of waiting for a second flight at the airport.
When the amount of miles during a flight with transfers is much higher, the airline sums up the full prices for individual segments of the flight.
Buying tickets for round-trip flights is sometimes (mainly on international flights) cheaper than the sum of two tickets. Sometimes companies establish a rule according to which a cheaper option is possible only when staying at the place of arrival and departure for 12 hours or more.
How to correctly account for the service charge for ticketing in the expense report? About this - below.
How to save?
To increase the likelihood of saving on the purchase of air tickets, you should know some simple tricks. First of all, you need to plan the departure date in advance, since booking a flight for a week, two or three will give you the likely opportunity to purchase tickets at a cheap fare. If you arrive at the destination airport on the night of Saturday to Sunday, there is an opportunity to get a discount. The best thing that can happen when buying tickets with the desire to save is a promotion. They are periodically satisfied with all airlines.
It is important to remember that a cheap flight always implies some restrictions. The minimum rate is always non-refundable. Namely, if for some reason you do not want or cannot fly, even airport taxes, not to mention other extra charges, will not always be possible to return.
Accounting look
The service charge for ticketing is as follows: Dt 50.3 “Cash documents”; Ct 60.1 “Settlements with suppliers and contractors”. As a rule, the service fee for booking a ticket comes to 26 accounts.
As for VAT, a ticket receipt is recorded in the purchase book. Current standards allow you to deduct the service charge for ticketing with VAT on the amount of expenses on the basis of a strict reporting form. However, it should highlight the amount of the tax in question.
Airline Service Fee - Income Tax
The service charge for the sale of tickets does not apply to travel expenses. Also, this fee cannot be attached to individual payments and fees, which is given in the last paragraph of paragraphs. 12 p. 1 art. 264 of the Tax Code of the Russian Federation.
Accordingly, the commission (service) fee, which is paid to the intermediary organization when purchasing air tickets and is not included in the transportation tariff, cannot be recognized as a travel expense for the purposes of calculating income tax.
At the same time, it can be recognized for profit tax purposes as other expenses associated with production or sales, as the amount of commission and other similar expenses for services provided or work performed by an external organization.