How are different expense categories treated in Slovakia for reimbursement?

In Slovakia, expense categories are treated in various ways for reimbursement, and many have specific requirements regarding taxability.

For all expense types, proper documentation is mandatory.

All expenses must be supported by valid VAT-compliant invoices or legally permitted simplified tax documents, in line with Slovak tax legislation.

Taxable Categories

Mobile Phone Usage: Mobile phone expenses submitted by employees are treated as taxable benefits.

Broadband Internet at Home: Home broadband internet expenses are treated as taxable benefits when reimbursed and must be grossed up and paid via payroll.

Furniture: Furniture purchased by the employee, even when approved for work-related purposes, is treated as a taxable benefit.

Non-Compliant Expenses: Certain expenses are always considered non-compliant and taxable, including (but not limited to): lounge fees, minibar charges, personal gifts, fitness or sports activities for personal use, clothing for personal consumption, fines and penalties, expenses for family members, mobile phone accessories, and ATM fees (except for international business trips).

Expenses with Special Requirements

Mileage (Private Vehicle Use): Use of a private vehicle for business travel is permitted only with written employer consent. Reimbursement consists of:

• Basic compensation of EUR 0.313 per kilometer, and
• Compensation for consumed fuel based on vehicle consumption stated in the technical certificate and documented fuel prices.
• Mileage logs and fuel documentation are mandatory.

Per Diem / Meal Allowances: Meal allowances are tax free up to statutory limits and depend on trip duration.

• Domestic business travel (Slovakia):

- EUR 9.30 (5–12 hours)

- EUR 13.80 (12–18 hours)

- EUR 20.60 (over 18 hours)

• Foreign business travel:

- 25% of the basic allowance (up to 6 hours)

- 50% (6–12 hours)

- 100% (over 12 hours)

Meal allowances must be reduced when meals are provided:

• 25% for breakfast
• 40% for lunch
• 35% for dinner

Car Rental and Fuel: Car rental may be used for business travel when appropriate. Fuel may be reimbursed only when linked to an approved car rental or authorized private vehicle use. Fuel expenses without a valid rental agreement or authorization are grossed up and paid via payroll.

Non-Taxable Expenses

These include business travel transportation, accommodation during business trips, statutory domestic and foreign meal allowances within limits, parking and tolls with valid documentation, client and staff entertaining when properly documented and business-related, computer equipment and software used exclusively for business purposes, phones used solely for business purposes, stationery and office supplies, professional training related to the job, professional institute or association memberships where legally required, travel insurance, compulsory or recommended vaccinations, medical expense insurance abroad, foreign currency exchange differences, approved work permits and visas, and exceptional cancellation costs due to extraordinary business circumstances, provided all expenses are wholly, exclusively, and necessarily incurred for business purposes and properly documented