📥 For each type of expense report, an Excel template is available at the end of this article (fill it in, save it as a PDF and upload it to your expenses).
✈️ Per diem: travel expenses abroad
When you go on a business trip, pay for your meals, taxis, local transport, etc. with your personal account (and don't upload the receipts to your accounting).
Flights, trains and hotels 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 costs
Do you have an electric company car? If you charge it at home, you can get reimbursed for the charging costs.
🔌 Steps to follow:
Calculate the kWh consumed for the car (via your charging station or app).
Multiply by the official CREG rate.
Create a dedicated expense report for these charges.
📅 Do this every month or quarter, whichever suits you.
More details:
🚗 Mileage allowance: business trips with your personal car
You don't have a company car, but you use your personal car for business trips (other than home-to-work commuting)? Your company can reimburse you for these trips via a flat-rate mileage allowance.
🧾 To get reimbursed: create a "mileage allowance" expense report every month or quarter:
Detail your trips day by day.
Include the number of kilometres travelled, the fuel type and the CO₂ emission rate of the vehicle.
📆 Rate:
from 01/07/2025 to 30/06/2026: 0.4449 €/km
from 01/07/2026 to 30/06/2027: 0.4761 €/km
📌 Cap: 24,000 km/year, to be justified.
More details:
🚴♂️ Bicycle allowance
As a company executive, if you use a bike for your home ↔ work commute, you can benefit from a mileage allowance that is exempt from income tax and social security contributions.
🧾 To get reimbursed: create a "bicycle allowance" expense report every month or quarter.
💶 Amount from 01/01/2025: €0.37 per km
📅 Annual cap: up to €3,610, equivalent to 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 bike.
🧾 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 app.
💳 Indicate that you paid with your personal account when submitting (the amount will be transferred to your director's current account — your accountant takes care of 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 covered by an expense report with your personal account as much as possible.
🧭 Summary
🗂️ Type of expense | 📋 Expense report | ⏰ Recommended frequency | ℹ️ Notes |
✈️ Per diem | ✅ | End of trip or per quarter | No receipt needed for flat-rate |
⚡ Electric charging | ✅ | Monthly or quarterly | Calculation: kWh × CREG rate |
🚗 Mileage allowance | ✅ | Monthly or quarterly | 0.4449 €/km, max 24,000 km/year |
🚴♂️ Bicycle 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 |