This article explains how business expenses are reimbursed in Slovakia, including mileage, travel costs, per diems, documentation requirements, and tax treatment. Reimbursements must comply with the Slovak Labour Code and applicable tax regulations to remain non‑taxable.
1. Travel & Mileage (Private Vehicle Use)
Statutory Mileage Reimbursement
Slovakia mandates minimum reimbursement rates when employees use a private vehicle for business travel.
Passenger car (base rate): approx. €0.239 per km
(Set by government decree and adjusted periodically)
In addition to the base rate, employees are reimbursed for:
Fuel costs, calculated using:
Actual fuel receipts, or
Official fuel‑price tables published by the authorities
Employers may reimburse more than the statutory minimum, but any excess may become taxable income.
Mileage Log Requirement
Mileage claims must be supported by a log including:
Date of travel
Route (origin & destination)
Kilometres driven
Business purpose
Vehicle identification (e.g., registration number)
2. Parking, Tolls & Road Charges
The following must be claimed separately from mileage:
Parking fees
Highway tolls
Vignettes
Ferry fees
Receipts are required, and these costs are not included in the per‑km rate.
3. Business Travel Rules
Travel must be authorized in advance and necessary for business.
There is no fixed statutory capon travel costs, but expenses must be:
Reasonable
Properly substantiated
Important
Commuting between home and the regular workplace is not reimbursable tax‑free.
4. Transportation & Accommodation
The following may be reimbursed based on actual receipts:
Transportation
Air travel (economy class expected unless a business need justifies an upgrade)
Bus, train, tram
Taxi and ride‑share services
Rental cars (requires:
Rental invoice
Fuel receipts
Business justification)
Accommodation
Hotel or short‑term lodging
Invoice or receipt required
5. Invoicing & Documentation Requirements
To qualify as non‑taxable reimbursement, each expense must include:
Supplier invoice or receipt
Date of the expense
Description of goods/services
Business purpose
Additional details:
Employee name is helpful but not mandatory
Company tax ID is not always required, but recommended for VAT‑deductible invoices
Company Entity
Invoices should be issued, where possible, to:
Horizons Global Technology Slovakia, s.r.o.
Small Expenses
For very small amounts (typically under €10–€20), simplified receipts are generally accepted.
6. Reimbursable Expenses (Examples)
When properly documented, the following are generally reimbursable and non‑taxable:
Business travel (air, train, bus)
Taxi or ride‑share for business purposes
Mileage and fuel costs
Accommodation
Meals reimbursed under the per diem system
Parking, tolls, vignettes
Work‑related supplies and materials
7. Per Diem Allowances (Domestic & International)
Domestic Travel Per Diems
Tax‑free domestic per diems depend on the length of the business trip:
€7.80 – 5 to 12 hours
€11.60 – 12 to 18 hours
€17.40 – 18+ hours
International Travel Per Diems
Rates vary by country
Published by the Slovak Ministry of Finance
Only amounts within official limits are tax‑free
Meal Reductions
If free meals are provided by the employer or hotel, the per diem must be reduced accordingly.
8. Entertainment, Gifts & Other Expenses
Business Entertainment
Deductible and non‑taxable only if:
Clearly business‑related
Reasonable in amount
Supported by receipts and purpose description
Client Gifts
Generally taxable unless:
Low‑value promotional or marketing items
Clearly linked to business activity
Wellness & Personal Expenses
Gym memberships, yoga, therapy, and medical costs are not tax‑free, unless:
Provided as a voluntary benefit and
Taxed as a fringe benefit, or
Exempt under a specific, compliant wellness program
9. VAT Treatment
VAT on reimbursed expenses follows standard Slovak VAT rules.
VAT can generally be reclaimed if:
The expense is business‑related
The invoice meets VAT requirements
The company is VAT‑registered