Official Letter No. 1063/CT-TTHT dated 01/02/2018 guiding documents for the cost of air tickets purchased through electronic websites for employees on business trips to serve business activities as follows: 

In case an enterprise buys air tickets through an e-commerce website for employees on business trips to serve the production and business activities of the enterprise, the documents used as a basis for calculating deductible expenses are e-air tickets, boarding passes and non-cash payment vouchers of the enterprises participating in the transportation journey. In case the enterprise fails to collect the boarding pass of the employee, the documents used as a basisfor calculation in the deductible expenses are the e-air tickets, the decision or document on sending the employee on a business trip and the non-cash payment of the enterprise with the individual participating in the transportation journey."

Pursuant to the above provisions, in case the Company signs a contract with a collaborator to perform work in service of the Company's production and business activities, the contract stipulates that the Company shall bear the costs of air tickets for business trips, the vouchers used as a basis for calculation into the deductible expenses shall be electronic air tickets. Boarding passes andnon-face-to-face payment vouchers. In case the boarding pass cannot be recovered, the vouchers used as a basisfor calculation in the deductible expenses are the e-air tickets, the decision or written request for collaborators to go on business trips and the Company's non-faceted payment vouchers.

Thus, in addition to the usual documents, when buying air tickets through the website, enterprises that want to deduct this cost when calculating taxes must have additional non-cash payment documents for this air ticket.