How are different expense categories treated in Denmark for reimbursement?

Expenses Invoicing Requirements

Required receipt/invoice under our name Velocity Global Denmark ApS and VAT ID DK41238488.

Credit card receipts should be accompained by VAT invoice.

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

P. er diems are allowed with government-defined maximum daily rates for food and accommodation. Employees can claim tax-free allowances for qualifying business trips.If your employer is not providing free meals you can claim DKK 597 per day. If your employer pays for the all the meals during the travel you are only eligible to receive 25% of the total rate,. See rate breakdown below: Breakfast paid for: Rate reduced by 15% Lunch paid for: Rate reduced by 30% Dinner paid for: Rate reduced by 30% All meals paid for: Rate reduced by 75% Note: The travel needs to be for a period of at least 24 hours to qualify for these rates 

Air Travel/Bus and Train

No issues - Please supply receipt with claim

Taxi, Cabify, Uber, and related apps

No issues - Please supply receipt with claim

Car Rental

No issues - Please supply receipt with claim

Car Parking Fees

No issues - Please supply receipt with claim

Tolls

No issues - Please supply receipt with claim

Other Business Travel-Related Expenditure

No issues - Please supply receipt with claim

Travel Insurance

If the travel insurance is only issued for the period of the business trip we can reimburse as a non-taxable expense. To submit the insurance together with business trip costs for audit purposes.

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)

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

Non-taxable expense

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

Considered as taxable benefit 

Stationery

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

Gifts

For items or services paid by the employee to customers can be reimbursed tax free. Christmas gifts to employees below a value of DKK 900 (2024) are not taxed with the employee. Other employee gifts below a total annual limit of DKK 1,200 (2024) are not taxed to the employee.

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)

Non-taxable if receipts/invoices are provided

Meals (travel/events/during work)

If your employer is not providing free meals you can claim DKK 592 per day. If your employer pays for the all the meals during the travel you are only eligible to receive 25% of the total rate, equal to DKK 148. See rate breakdown below: Breakfast paid for: Rate reduced by 15% Lunch paid for: Rate reduced by 30% Dinner paid for: Rate reduced by 30% All meals paid for: Rate reduced by 75% Note: The travel needs to be for a period of at least 24 hours to qualify for these rates (Values for 2022)

Di minimus expenses (Tips, no receipt)

All claims must be supported by receipts to be considered a non-taxable reimbursement

Payroll Reporting

N/A

Additional Reporting

N/A

Review process

N/A