How are different expense categories treated in Estonia for reimbursement?

Expenses Invoicing Requirements

Invoices should be under Velocity Global Estonia

Receipts: For standard receipts, no name is required. In the case of entertainment related receipts however, please list the purpose of the event "business dinner with company x representatives" and list the names of all involved. 

Passports/Work Permits/Visa

Non-taxable expense

Transportation Expenses

No issues, can be claimed as non-taxable as long as receipt is supplied

Per diems

Per diems are allowed with government-defined rates. Companies may pay up to €75 per day for the first 15 days of travel abroad; the standard rate thereafter is €40 per day.. Preferred method for reiumbursement instead of actuals

https://www.emta.ee/en/admin/content/handbook_article/238

Air Travel/Bus and Train

No issues, can be claimed as non-taxable as long as receipt is supplied

Taxi, Cabify, Uber, and related apps

No issues, can be claimed as non-taxable as long as receipt is supplied

Car Rental

No issues, can be claimed as non-taxable as long as receipt is supplied

Car Parking Fees

No issues, can be claimed as non-taxable as long as receipt is supplied

Tolls

No issues, can be claimed as non-taxable as long as receipt is supplied

Other Business Travel-Related Expenditure

No issues, can be claimed as non-taxable as long as receipt is supplied

Travel Insurance

No issues, can be claimed as non-taxable as long as receipt is supplied

Mileage and Fuel

Non taxable if a mileage report is submitted with details of journey..

Fuel cannot be submitted unless presented together with a car rental agreement. 

Accommodation

No issues - Please supply receipt with claim

Meals (travel/events/during work)

Reimbursed when work related

Client Entertainment

Non-taxable expense -The name of each external client/contact and the name of the individual (with his/her job position). EE's portion must be grossed up.  

Staff Entertainment

Non-taxable expense -The name of each external client/contact and the name of the individual (with his/her job position)

Mobile Phone bills

If an itemized bill is provided clearly showing business and personal costs - it can be reimbursed non-taxable. Otherwise, taxable

Broadband (Internet)

Taxable expense

Computer Equipment, Software, Office Space, Furniture, Phones, Other Assets

All fixed assets are reimbursed tax free if for business purpose. 

Furniture

All fixed assets are reimbursed tax free if for business purpose. 

Stationery

No issues as long as directly related to business - please supply receipt

Gifts

N/A

Coworking and Office Rentals

Non-taxable expense

Bank Charges

Non-taxable expense

Foreign Currencies

Non-taxable expense

Annual subscriptions

No issues if directly related to business - Please supply receipt

Training Expenses

No issues if directly related to business - Please supply receipt

Medical Claims/Health Check Up and related items/Medical Insurance

No issues if directly related to business - Please supply receipt

Exception and Other tpyes of expenses

N/A

Event expenses (trade shows/conferences)

N/A

Meals (travel/events/during work)

N/A

Di minimus expenses (Tips, no receipt)

N/A

Payroll Reporting

Have to report all meals as For Reporting Only. Even the grossed up part

Additional Reporting

N/A

Review process

N/A