TABLE OF CONTENTS
This guide outlines the requirements for submitting and approving expense claims in Hungary via the Remote People portal. It includes rules for travel, invoicing, tax treatment, and compliance, aligned with Hungarian tax regulations.
Invoicing & Documentation
Mandatory Invoice Content
All expense claims must be supported by invoices containing:
Date of issuance
Invoice number
Issuer's name, address, and tax ID
Buyer's name and tax ID:
Remote People Technológia Korlátolt Felelősségű Társaság (Remote People Technológia Kft)
Description of goods/services
Quantity and net unit price
Net value
VAT percentage and amount
Additional Documentation
Expense report must include:
Business purpose
Date
Employee details
Small Receipts
Public transport tickets and minor expenses may be accepted without full invoices, if practical.
Electronic Invoices
Accepted if they meet Hungarian e-invoicing standards.
Reimbursement & Taxability
Tax-Free Reimbursable Expenses
With proper documentation, the following are not taxable to employees:
Mileage (up to HUF 30/km)
Public transport tickets
Fuel invoices
Accommodation and travel expenses linked to business purpose
Per Diems
Domestic Travel
Per diem: HUF 18,000/day
Amounts above this are taxable
International Travel
Up to 40% of the official daily allowance may be paid tax-free
Rates vary by destination and are set annually by government decree.
Travel & Mileage Reimbursement
Mileage Rate
The government-decreed flat rate is HUF 30/km.
This rate is tax-free if properly documented and linked to a business purpose.
Parking & Tolls
Must be supported by receipts.
These are reported as separate expenses, not included in the mileage log.
Transport Modes
Mode of Transport | Requirements |
Air/Train/Bus/Tram | Allowed for business; ticket/invoice must include passenger name |
Taxi/Cab | Allowed with receipt; business purpose must be stated |
Rental Cars | Permitted; requires invoice in company's name and justification of business need |
Internal Travel Policy
Employers may define internal rules such as:
Economy class for domestic flights
Hotel star rating limits
Per diem caps
Travel must be business-related and properly documented (purpose, route, date). Any excess beyond government-set rates may be taxable.
Entertainment & Gifts
Business Entertainment
Generally taxable unless modest and directly business-related
Requires strict substantiation:
Attendees
Purpose
Receipts
Gifts
Subject to fringe benefit taxation if exceeding de minimis thresholds
Wellness & Health Expenses
Not generally tax-free
Only occupational health services required by law are reimbursable tax-free
Gym, yoga, therapy, etc. are considered taxable fringe benefits if provided
VAT Recovery
VAT is recoverable only if:
Invoice is in the company's name
Hungarian VAT rules allow it
Hotel VAT is often non-deductible
VAT must be reported separately in accounting