Expense Reimbursement Policy in Ireland

Modified on: Fri, 3 Oct, 2025 at 4:19 PM

TABLE OF CONTENTS

This guide outlines how reimbursements work, the tax implications, and the documentation required to ensure compliance with Irish Revenue guidelines.

Employers must maintain detailed records for all reimbursed expenses, including:

Important: Invoices must be issued to Horizon's entity:
Horizons Professional Technology Services Limited 
TAX id  4063563OH

Tax Treatment

Non-Taxable Reimbursements:
- Must be for business purposes
- Must not exceed Revenue-approved rates
- Must be properly documented
Taxable Items:
- Any excess over approved rates
- Non-cash benefits beyond exemption limits
- Personal travel or undocumented expenses

Employees can claim reimbursement for reasonable travel expenses incurred during business activities. These may include:

Mileage for personal vehicle use
- Reimbursed based on Civil Service Rates or actual costs with receipts
- Must be for business journeys (not commuting)
- Distance is calculated as the shorter of:
  - Home to temporary place of work
  - Normal place of work to temporary place of work

Public transportation fares (bus, train, taxi, plane)
- Receipts required for all travel (taxi, plane, train, parking, tolls)
Parking and tolls
- Must be supported by receipts
- Not included in mileage logs

Duration of Assignment	Rate
5–10 hours	€19.25
Over 10 hours	€46.17

Normal Rate: €205.53 (up to 14 nights)
Reduced Rate: €184.98 (next 14 nights)
Detention Rate: €102.76 (next 28 nights)
Overnight allowance applies to assignments 100 km or more from home and normal workplace.
For assignments over 56 nights, Revenue approval is required.
Subsistence at one location is limited to 6 months.