How to get call details in your personal account + 4 most popular operators

Features and prices for detailing calls and expenses from mobile operators MTS, Tele2, Beeline and MegaFon.

Cellular operators offer subscribers. The function helps control the cash balance on the phone - users receive information about outgoing calls, sent SMS messages and the amount of downloaded data from the Internet. The information in the report is displayed for a certain period of time: day, week or calendar month. Call information is stored for 36 months.

The report displays the call log: if the subscriber forgot to save another person's number, it can be found in the call details. Hidden numbers may also be shown here. Let's look at the free one using the example of four large mobile operators in Russia.

What is detailing?

Call details (call printout) is a document that displays in detail all information about all actions with a SIM card for a certain period of time for which this detail is taken.

Actions with a SIM card include calls, SMS, MMS, and Internet traffic. Also, the printout of calls from the operator will display the time, duration, quantity and cost of services. In addition, sometimes operators include information about the connection to their base towers in the details. But this is more technical information and is unlikely to help an ordinary user determine the location of the phone during the actions performed.

It’s still impossible to take into account the costs of mobile communications without a detailed report.

The Russian Ministry of Finance has come to the conclusion that in order to account for the costs of paying for cellular communication services for profit tax purposes, a detailed report from the telecom operator is not required. This is a new opinion that is positive for taxpayers. At the same time, the department still insists that in order to resolve the issue of exemption from personal income tax, an analysis of calls is required to determine their production focus. It turns out that a detailed report is still necessary. (LETTER OF THE MINISTRY OF FINANCE OF THE RF dated 10.13.10 No. 03-03-06/2/178)

MOBILE COSTS

The organization that contacted the main financial department was interested in two questions.
The first of them: is a detailed report from a cellular operator necessary to legally account for the costs of paying for its services for tax purposes within the approved limits? The Russian Ministry of Finance avoided a direct answer, expressing only the idea that for tax accounting purposes, an enterprise is required to have: - a list of positions of employees approved by the head of the organization who, due to their duties, need to use cellular communications; - contract for services; — telecom operator accounts. From the commented letter we can conclude that a detailed report is not needed. And accordingly, there is no need to analyze it. Let us note that this opinion of the financial department, which is beneficial for taxpayers, is quite new. After all, just recently its experts pointed out the opposite*1. *1 In the letter of the Ministry of Finance of Russia dated January 19, 2009 No. 03-03-07/2, the idea was expressed that in order to recognize expenses for payment for cellular communication services, a detailed report from the operator is necessary.
As for the tax service, it believes that to account for such expenses there must be a detailed report.
This follows from letters from tax officials*2 and from conflict situations with taxpayers, which are subsequently dealt with by the courts. *2 See letters from the Federal Tax Service of Russia for Moscow dated June 18, 2009 No. 16-15/061735, dated September 20, 2006 No. 20-12/83834.
Arbitration practice on this issue, unfortunately, is ambiguous.
In most cases, judges side with taxpayers. The arbitrators proceed from the fact that the company has the right to independently determine the list of documents for attributing expenses associated with payment for telephone services. At the same time, the legislation does not contain requirements for the obligation to transcribe conversations, receive detailed invoices and draw up a report on each call when classifying the cost of services as expenses that reduce profits (Articles 252, 264 of the Tax Code of the Russian Federation, Article 9 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”). That is, the current legislation does not link the right of organizations to account for tax purposes for expenses on communication services with the presence or absence of detailed operator accounts*3. *3 See resolutions of the Federal Antimonopoly Service of Moscow dated 01/29/10 No. KA-A40/14759-09-2, dated 10/15/09 No. KA-A40/10671-09, dated 08/06/09 No. KA-A40/7416-09, Central dated 06.03.09 No. A35-4080/07-C8, Volga region dated 23.05.08 No. A55-10554/07 districts.
The judges even agree that for tax purposes, without a detailed report from the operator, taxpayers using the simplified tax system have the right to take into account these expenses (Resolution of the Federal Antimonopoly Service of the North-Western District dated January 15, 2009 No. A56-6560/2008).
However, there are also cases when judges supported the tax authorities in demanding the submission of detailed accounts to confirm the production nature of the conversations*4. *4 See resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated June 10, 2008 No. A29-2210/2007. Dissenting opinion
By virtue of paragraph 1 of Article 252 of the Tax Code of the Russian Federation, expenses for telephone conversations of a production nature are taken into account for tax purposes, but expenses for personal conversations are not.
Strictly speaking, in order to prove what the nature of the conversation was, you need a detailed report and recording of the conversations themselves. Detailing alone, that is, indicating the numbers with which connections are recorded, is not enough. After all, she does not reveal the content of conversations. This means that the detailed report itself does not confirm or refute the production focus and economic feasibility of telephone costs. Which, by the way, some judges also agree with (see the resolution of the Ninth Arbitration Court of Appeal dated March 10, 2010 No. 09AP-2368/2010-AK). It turns out that a recording of the conversation is needed for confirmation. However, by virtue of Article 63 of the Federal Law of 07.07.03 No. 126-FZ “On Communications”, the content of telephone conversations constitutes a communication secret protected by law. It should also be taken into account that the costs of organizing and monitoring the content of telephone conversations (by recording and listening) should not exceed the costs of the conversations themselves, otherwise the costs of monitoring will not be economically feasible. To resolve this problem, we can assume that any call to the number of a business counterparty (with whom an agreement has been concluded or is planned to be concluded) is a production call. Accordingly, its value is taken into account for profit tax purposes. And vice versa, any call to your home number, to the numbers of friends, relatives is considered personal, and expenses for it are not taken into account. According to paragraph 1 of Article 65 of the Arbitration Procedural Code of the Russian Federation, each person participating in the case must prove the circumstances to which he refers as the basis for his claims and objections. Therefore, in order to win a dispute, an organization needs a detailed report from the telecom operator and an analysis of this report. If the report contains telephone numbers of business counterparties, then the taxpayer will win such a dispute. A more effective way to minimize the costs of monitoring employee telephone conversations is to set reasonable amounts (limits) for cellular communications expenses. Limits for employees
The organization that contacted the Russian Ministry of Finance with a request did just that: it set limits for its employees using cellular communications.
A specific employee's spending limit is not the entire average cost of his telephone calls over a period of time, such as a month. This is precisely the calculated average cost for conducting exclusively production negotiations. It is clear that the limit itself does not guarantee that the employee conducts telephone conversations exclusively on work-related topics. It does not prove either the production or personal content of the negotiations. Such a limitation should be determined empirically: from time to time it is necessary to request detailed reports from the telecom operator and then check all the numbers of counterparties, thus eliminating the numbers of close people of employees. The financial department is not against establishing such limits. In the commented letter, its specialists drew attention to the fact that the limit must be economically justified, that is, calculated based on an analysis of conversations conducted for official purposes, based on a detailed report from the mobile operator. We agree with this approach because it minimizes costs. Meanwhile, in order for an organization to feel confident during inspections, limits must be controlled. This must be done for all employees who have cell phones assigned to them. Control consists of determining the total average communication costs and the ratio of industrial and personal calls. Typically, the longer an employee works for a company, the higher the total communication costs, as well as the share of personal conversations in the total call volume. If the taxpayer analyzes operator reports from time to time, then perhaps there will be no conflict situation with the tax authorities at all, or the dispute that arises can be easily won in court. Of course, it is good that in most cases the arbitrators side with the companies, but some courts still support the tax authorities in such situations. Therefore, you need to be prepared to provide detailed reports or reasonable limits. Two options: choose any
In the commented letter, the Russian Ministry of Finance spoke favorably about the possibility of establishing limits for employees on payment for communication services.
And he even proposed two options for accounting for above-limit expenses: - above-limit expenses for cellular communication services are not reimbursed; — employees reimburse the company for excess expenses. In the first case, excess expenses are not taken into account for profit tax purposes. In the second, expenses for communication services are taken into account in full (both within and above the limit). Since there are two options, it is possible to fix in the accounting policy the one that will actually be applied. CELLULAR COMMUNICATIONS AND NDFL
The second question that worried the company: is it legal to include in the personal income tax tax base for employees only amounts exceeding the limits established by them?
The Tax Code stipulates that when determining the personal income tax base, all income of the taxpayer that he received in cash or in kind or the right to dispose of which he acquired, as well as income in the form of material benefits are taken into account (clause 1 of Article 210 of the Tax Code of the Russian Federation). Income received by an employee in kind, in particular, includes payment (in whole or in part) for goods (work, services or property rights), including utilities, food, rest, training in his interests (subclause 1 p. 2 Article 211 of the Tax Code of the Russian Federation). Thus, if employees conduct personal telephone conversations, then the costs of communication services incurred by the organization are nothing more than income received in kind and are subject to personal income tax. As arbitration practice shows, conflict situations related to the failure to withhold personal income tax on the cost of communication expenses arise. If there is no evidence of using phones for personal purposes, then the court will side with the organization*5. *5 See resolutions of the Federal Antimonopoly Service of the North-Western district dated 06.23.08 No. A42-5160/2007, Moscow district dated 10.4.07 No. KA-A40/10197-07-P-1,2 districts.
According to the Russian Ministry of Finance, expressed in the commentary letter, in order to decide whether to withhold personal income tax or not, an organization must: - request a detailed call report from the operator; — analyze this report. This must be done to find out which calls were personal and which were production calls. The first ones fall into the tax base for personal income tax. We agree with this point of view of the department. If an employee uses telephone communications for personal purposes, then the corresponding expenses form his income in kind, subject to personal income tax on the basis of Article 211 of the Tax Code of the Russian Federation. Settlements with employees can be carried out as follows: - above-limit expenses are reimbursed to the organization by depositing money into the cash register; — excess expenses are deducted from the salary; — excess expenses are not reimbursed (not withheld). Income subject to personal income tax arises only in the third case. If the limit is calculated empirically (as we indicated above) and it is periodically rechecked and adjusted, then expenses over the limit are not much different from the costs of calls for personal purposes. Based on the above, in our opinion, it is legal to include in the tax base only the excess of expenses over the established limit. At the same time, you need to be prepared for the fact that the organization will have to prove that the limits are economically justified and calculated in a personalized manner. That is, they take into account, for example, the need for negotiations with contractors, the traveling nature of the work, the frequency of contacts with third-party organizations, etc.

How to get a printout of calls via the Internet

This method is a little more complicated, but can be done by those who periodically spend time on a computer, phone or tablet. To receive call details via the Internet, you must have physical access to the SIM card (a passport, in most cases, is not needed).

The whole process of receiving a free printout consists of several steps:

1. open the operator's website
2. find the link to enter your Personal Account
3. find out how to get a password for your Personal Account
4. get password
5. log in to your personal account
6. find the section with financial information
7. request details for the required period

In most cases, as with visiting the operator’s office, this service is provided free of charge. There is nothing complicated.

By the way, we have instructions for obtaining free details for several popular operators:

• MTS call details for free
• Call details Megafon free
• Beeline call details for free
• Tele2 call details free

View via mobile app

You can also view the details of incoming and outgoing phone calls in the application. The service through the My MTS application is free.

The algorithm of actions is as follows:

• download and install the “My MTS” application;
• repeat the steps described in the instructions above.

The mobile application is convenient to use on a smartphone or tablet. The detail order form in this way requires the subscriber to indicate the time period of interest, the method of obtaining the report and its format.

The main advantage of ordering a service through the “My MTS” application is that the gadget is always at hand, and you can make details and control transactions by number at any time.

How to order call details from us?

We have been professionally and for many years, on a paid basis, providing call detailing services for any number registered both in the Russian Federation and in other countries.

You can order from us

List of the most popular operators:

• details of MTS calls
• Call details Megafon
• Beeline call details
• Tele2 call details
• Yota call details
• details of other operators

Contents Details

The call details ordered and received from us will contain the following information:

• date and time of calls
• subscriber numbers
• call direction (outgoing or incoming)
• duration of calls
• call costs
• date and time of SMS and MMS
• subscriber numbers
• SMS and MMS direction (outgoing or incoming)
• cost of SMS and MMS
• date and time of Internet sessions
• volume of data for Internet sessions
• duration of Internet sessions
• cost of internet sessions

Cost of call details

* — big discounts are possible, more details

What other services do we provide?

List of services that we provide on a paid basis:

Printout at the MTS office

This is carried out for a fee, the amount of which depends on the detail and time span of the report. This path will take more time than the previous ones, since you will have to contact the office.

The algorithm for this method looks like this:

• contact one of the operator’s corporate offices;
• present your passport and complete the appropriate application together with a specialist;
• find out when you can pick up printed data by number;
• pick up the document on the appointed day (you will have to present your passport).

Important! An attempt to order details through the MTS hotline usually ends with the employee directing it to the company office or Personal Account.

Checking the last 5 paid actions on an MTS number

This method is called Express Detailing. It allows you to check only the last five paid transactions. To do this, just dial the short USSD command *152# or *152*1# on your phone. But remember that if the last calls were free, that is, minutes were deducted from the package established by the tariff plan, then they will not be displayed in this report. Only paid transactions are displayed here.

This method of ordering call details is convenient because it takes a minimal amount of time compared to previous methods, and it can only be done using an MTS phone number, that is, it is not necessary to have access to the Internet, as in previous options, you just need to be within the network coverage area .

In this way, you can check not only the latest paid calls, but also messages or conversations in roaming. You can view the mini-report only for the last two days. The cost of the service is 0 rubles.

Decoding

Deciphering the details is not at all difficult. Each line of the report is a combination of numbers that notifies the subscriber about the date of the transaction, duration (for calls) and expenses of funds.

Let's take a closer look:

• date – 4 digits separated by an oblique line;
• operation time accurate to the minute;
• number of the subscriber contacted (begins with the country, for example, +7);
• duration and cost of the call.

Each service has its own code (a combination of letters and numbers), the meaning of which can be found on the MTS website. Please note that the outgoing message, no matter mms or sms, is designated in the document as 1 FACT, and not mms (sms). Conditional forwarding is recorded as an outgoing call.

The document uses a square bracket to concatenate lines that refer to the same call. The start time of the connection in all lines joined by a parenthesis.