Recognition of fuel receipts for travel expense reimbursement.
February 6, 2014 | 25,00 EUR | answered by StB Patrick Färber
Dear Sir or Madam,
An employee would like to claim his fuel receipts for his private car, which he used for a business trip.
Can these fuel receipts be accepted or can only the flat rate for kilometers be reimbursed, as it is not really verifiable whether the fuel claimed was only used for the business trip.
If not, I have an additional question. Could the fuel receipts possibly be reimbursed in the travel expense report if their total amount is lower than the flat rate for kilometers would be?
Thank you!
Best regards,
MB
Dear inquirer,
I can answer your request as follows:
The gasoline costs from the gas receipts cannot be refunded as travel expenses. As an employer, you can either:
- Reimburse the flat rates you mentioned tax-free
- Alternatively, detailed documentation could be kept, in which the employee determines the total costs of the private vehicle and the total annual mileage, calculates the costs per kilometer, and then applies this to the kilometers driven for work purposes. However, a representative period of 12 months must be used to determine the total costs. The employee must provide the calculation basis to the employer.
An actual payment is ruled out in any case.
Sincerely,
Tax Consultant Patrick Färber
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