How are different expense categories treated in Finland for reimbursement?

Expenses Invoicing Requirements

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. The maximum tax-free allowance for domestic travel in 2025 is €53 per day, and partial per diems apply for shorter trips. 

https://www.vero.fi/en/detailed-guidance/decisions/47405/tax-exempt-allowances-in-2025-for-business-travel/

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

Can be reimbursed tax-free, if they relate to a business trip and an receipt is provided.

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

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

Taxable - The EE can claim those through personal tax declaration

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)

No issues - Please supply receipt with claim

Meals (travel/events/during work)

Meals can be reimbursed based on receipts

Di minimus expenses (Tips, no receipt)

Taxable

Payroll Reporting

Compliant Mileage must be included "For Reporting Only" in Payroll

Per diems must be included "For Reporting Only" in Payroll

 (easiest to note the amounts in sheet as you review each cycle)

Additional Reporting

N/A

Review process

Note any mileage claims or per diems for payroll reporting (easiest to note the amounts in sheet as you review each cycle)