How are different expense categories treated in France for reimbursement?

Expenses Invoicing Requirements

Invoices should be under Velocity Global France

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 within France but not for int't travel

Air Travel/Bus and Train

Navigo monthly passes (not day passes) need to go through payroll - Navigo monthly passes (not day passes)

Entire amount has to go through payroll but only half should be grossed up (if the full amount is included). The first half is "tax free" but still paid through payroll

Should be broken up on two lines

• Expenses to be Taxable - Navigo free of social security (in comment))
• Expenses to be grossed up

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

50% is considered tax-free. The other 50% is taxable

Some submit only 50% so keep an eye out for this

For those that expense the entire bill, split the expense in Expensify and mark half as non-reimbursable 

Broadband (Internet)

50% is considered tax-free. The other 50% is taxable

Some submit only 50% so keep an eye out for this

For those that expense the entire bill, split the expense in Expensify and mark half as non-reimbursable 

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, can be claimed as non-taxable as long as receipt is supplied

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

French EE’s submit reports differently than other countries. You’ll often see no receipts in Expensify and instead see pdfs of reports in the comments section which include the receipts

Every Friday, submit an offcyle request for Cedric Dupont as a client request - no fee

• - Description - Special arrangement with client for weekly reimbursements
• - Process in NetSuite
• - Complete off cycle request form which will create a line in the off cycle request log
• - Add the PayrlExp NS transaction in column U, the net amount in Column V and tag emeafinance in column W for processing
• - Check the external expense sheet to make sure they haven’t already been sent previously
• - Add any new expenses to the sheet as off cycle.

Event expenses (trade shows/conferences)

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

Meals (travel/events/during work)

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

Di minimus expenses (Tips, no receipt)

Taxable

Payroll Reporting

Phone and internet are reported as "Expenses to be be Taxable"

Commuter expenses need to go through payroll - Navigo monthly passes (not day passes)

Entire amount has to go through payroll but only half should be grossed up (if the full amount is included). The first half is ""tax free"" but still paid through payroll

Should be broken up on two lines

• Expenses to be Taxable - Navigo free of social security (in comment))
• Expenses to be grossed up

Additional Reporting

Each month, expense level detail must be downloaded and added to a google sheet for Finance as they'll ask for it in the audit next year

Review process

N/A