📥 For each type of expense report, an Excel template is available at the end of this article (to be completed, saved as PDF and uploaded to your expenses).
✈️ Per diem: travel expenses abroad
When you go on a business trip, pay for your meals, taxis, local transport,... with your personal account (and do not send the receipts to your accounting).
The flight, train and hotel can be paid by the company (invoices to be uploaded to your expenses).
🧾 Create a "per diem" expense report at the end of your trip (or once per quarter if you prefer to group them).
More details:
Home electric vehicle charging expenses
Do you have an electric company car? If you charge it at home, you can be reimbursed for the charging costs.
🔌 Steps to follow:
Calculate the kWh consumed for the vehicle (via your charging point or app).
Multiply by the official CREG rate.
Create a expense report dedicated to these charges.
📅 To be done each month or quarter, whichever suits you.
More details:
🚗 Mileage allowances: professional trips with your personal vehicle
You don't have a company car, but you use your personal vehicle for professional trips (excluding home – workplace commutes)? Your company can reimburse these trips via a flat-rate mileage allowance.
🧾 To be reimbursed: create a "mileage allowance" expense report each month or each quarter:
Detail your trips day by day.
Indicate the number of kilometres travelled, the fuel type and the CO₂ emission rate of the vehicle.
📆 Current rate (until 30/06/2026): €0.4449/km
📌 Cap: 24,000 km/year, to be justified.
More details:
🚴♂️ Cycling allowance
As a director, if you use a bicycle for your home ↔ workplace commute, you can benefit from a mileage allowance exempt from tax and social contributions.
🧾 To be reimbursed: create a "cycling allowance" expense report each month or each quarter.
💶 Amount from 01/01/2025: €0.37 per km
📅 Annual cap: up to €3,610, i.e. approximately 10,028 km at this rate
💼 Exempt if you opt for the flat-rate professional expenses under PIT, otherwise taxable
🏢 Can be combined with a company bicycle.
🧾 Other expenses paid with your personal account
For all other types of expenses (equipment, software, restaurants, etc.):
📸 Keep the receipt or invoice.
📤 Upload the supporting document to your expenses in the application.
💳 Indicate that you paid with your personal account when submitting (the amount will be transferred to your director's current account – your accountant handles this at the end of the quarter).
💰 Once your director's current account is in credit, you can reimburse yourself.
💡 Try to avoid paying professional expenses not included in an expense report with your personal account as much as possible.
🧭 Summary
🗂️ Type of expense | 📋 Expense report | ⏰ Recommended frequency | ℹ️ Specifics |
✈️ Per diem | ✅ | End of trip or per quarter | No receipt needed if flat-rate |
⚡ Electric charging | ✅ | Monthly or quarterly | Calculation: kWh × CREG rate |
🚗 Mileage allowance | ✅ | Monthly or quarterly | €0.4449/km, max 24,000 km/year |
🚴♂️ Cycling allowance | ✅ | Monthly or quarterly | €0.37/km, max 10,028 km/year |
🧾 Other expenses | ❌ (expense with supporting document) | On an ongoing basis | Invoice or receipt required |