In this letter, the Ministry of Finance of Ukraine communicates that where an electronic air ticket is issued, a copy of an electronic air ticket (generated by a company) should be deemed an initial document in an airplane service user transaction for the purpose of representation in accounting registers. A payment transaction on purchase of an electronic air ticket should be represented in accounting books on the basis of payment documents (cashier’s receipt, ticket of paying-in cash slip, bank payment documents, etc.)
In this letter, the Ministry of Finance of Ukraine communicates that where an electronic air ticket is issued, a copy of an electronic air ticket (generated by a company) should be deemed an initial document in an airplane service user transaction for the purpose of representation in accounting registers. A payment transaction on purchase of an electronic air ticket should be represented in accounting books on the basis of payment documents (cashier’s receipt, ticket of paying-in cash slip, bank payment documents, etc.)