Settlement of domestic business trips

Service-Tax

Business practice often requires business trips, either for the entrepreneur himself or his employees. Part of the expenses related to a business trip may be classified as tax costs, and thus are included in the KPiR.

According to the explanations to the tax book of revenues and expenses, entries regarding the costs of a business trip, including the allowances of the owner and persons cooperating with him,

is made on the basis of the settlement of these costs drawn up on an internal ID, called the settlement of a business trip.

Settlement of domestic business trips

Data on the settlement of a business trip

This document should contain, first of all, data such as:

  • name and surname of the person on a business trip, position of the employee;
  • Destination;
  • place of departure;
  • name of the destination town;
  • number of hours and days on a business trip;
  • date and time of departure and return;
  • the rate and value of domestic and / or foreign diets to the traveler;
  • information on the means of transport used during the journey;
  • the sum of costs incurred (in practice, preferably broken down into travel costs resulting directly from the purchase documents, travel costs - lump sum or travel costs - mileage if the trip concerns the entrepreneur himself, accommodation costs resulting directly from the purchase documents, accommodation costs - flat rate, etc.).

Documents confirming incurring the expenditure (invoices or bills) should be attached to the prepared settlement. If, in a specific case of an employee's business trip, it was not possible to obtain a bill or invoice to document the actually incurred expense, the employee should submit a written statement on the expense and the reasons for not documenting it. The regulations mention the costs of subsistence allowances and expenses covered by the lump sum as costs that do not require documenting with invoices or bills.

Lump sum only for employees - when to calculate it?

In the case of some expenses, especially when the employer does not provide the employee with basic benefits related to a business trip, the regulations provide for the possibility of applying for reimbursement of expenses incurred by the employee. The return is limited by the provisions of the act.

Lump sum per night *

In the event that the employee did not have the accommodation provided by the employer, did not submit documents (invoices, bills), he may receive a reimbursement of part of the costs - the so-called lump sum per night, which for 1 night is respectively:

domestic trip 150% of the national allowance -> in 2013 it amounts to PLN 45

foreign trip - the amount of the lump sum depends on the hotel limit for a given country

* The lump sum is due if the employee was on a business trip at night between 9.00 p.m. and 7.00 a.m. and the night did not last less than 6 hours.