TABLE OF CONTENTS
This guide outlines how reimbursements work, the tax implications, and the documentation required to ensure compliance with Irish Revenue guidelines.
Employers must maintain detailed records for all reimbursed expenses, including:
Receipts and invoices
Mileage logs
Business purpose documentation
Remote work allowance logs
Small benefit records
Important: Invoices must be issued to Horizon's entity: Horizons Professional Technology Services Limited TAX id 4063563OH
Documentation Required:
Original receipt or invoice
Must include supplier name, date, description of goods/services, and total amount
Limits & Approval:
No fixed monetary limit
Pre-approval is recommended for expenses exceeding €100
Reimbursement:
Reimbursed based on the actual amount shown on the receipt
Processed in the next payroll cycle once approved
Unvouched Expenses
Unvouched expenses are minor business-related costs where receipts are not available or practical to obtain. Common examples include small tolls or parking fees.
Documentation Required:
Written explanation of the expense
Clear statement of the business purpose
Limits & Approval:
Maximum €10 per item
Capped at €50 per month unless prior approval is granted
Reimbursement:
Reimbursed up to the company’s set limits
Subject to review for reasonableness and business relevance
Tax Treatment
Non-Taxable Reimbursements:
Must be for business purposes
Must not exceed Revenue-approved rates
Must be properly documented
Taxable Items:
Any excess over approved rates
Non-cash benefits beyond exemption limits
Personal travel or undocumented expenses
Travel Expenses
Employees can claim reimbursement for reasonable travel expenses incurred during business activities. These may include:
Mileage for personal vehicle use
Reimbursed based on Civil Service Rates or actual costs with receipts
Must be for business journeys (not commuting)
Distance is calculated as the shorter of:
Home to temporary place of work
Normal place of work to temporary place of work
Public transportation fares (bus, train, taxi, plane)
Receipts required for all travel (taxi, plane, train, parking, tolls)
Parking and tolls
Must be supported by receipts
Not included in mileage logs
Make sure you review the article on How do I submit a mileage claim in Ireland?
Per Diems
Domestic Day Subsistence (Unvouched)
Duration of Assignment | Rate |
5–10 hours | €19.25 |
Over 10 hours | €46.17 |
Domestic Overnight Subsistence (Unvouched)
Normal Rate: €205.53 (up to 14 nights)
Reduced Rate: €184.98 (next 14 nights)
Detention Rate: €102.76 (next 28 nights)
Overnight allowance applies to assignments 100 km or more from home and normal workplace.
For assignments over 56 nights, Revenue approval is required.
Subsistence at one location is limited to 6 months.
International Subsistence (Unvouched)
Assignment Duration | % of Normal Overnight Rate |
First month | 100% |
Second & third | 75% |
Fourth to sixth | 50% |
Small Benefit Exemption
Up to five non-cash benefits per year
Combined value must not exceed €1,500
Must report:
Value of each benefit
Date of payment