Expense Reimbursement Policy in Ireland
Modified on: Thu, 23 Oct, 2025 at 9:15 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:
- Receipts and invoices
- Mileage logs
- Business purpose documentation
- Remote work allowance logs
- Small benefit records
Important: Invoices must be issued to Horizon's entity:
Horizons Professional Technology Services Limited
TAX id 4063563OH
Documentation Required:
- Original receipt or invoice
- Must include supplier name, date, description of goods/services, and total amount
Limits & Approval:
- No fixed monetary limit
- Pre-approval is recommended for expenses exceeding €100
Reimbursement:
- Reimbursed based on the actual amount shown on the receipt
- Processed in the next payroll cycle once approved
Unvouched Expenses
Unvouched expenses are minor business-related costs where receipts are not available or practical to obtain. Common examples include small tolls or parking fees.
Documentation Required:
- Written explanation of the expense
- Clear statement of the business purpose
Limits & Approval:
- Maximum €10 per item
- Capped at €50 per month unless prior approval is granted
Reimbursement:
- Reimbursed up to the company’s set limits
- Subject to review for reasonableness and business relevance
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
Travel 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
Make sure you review the article on How do I submit a mileage claim in Ireland?
Per Diems
Domestic Day Subsistence (Unvouched)
| Duration of Assignment | Rate |
|---|---|
| 5–10 hours | €19.25 |
| Over 10 hours | €46.17 |
Domestic Overnight Subsistence (Unvouched)
- 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.
International Subsistence (Unvouched)
| Assignment Duration | % of Normal Overnight Rate |
|---|---|
| First month | 100% |
| Second & third | 75% |
| Fourth to sixth | 50% |
Small Benefit Exemption
- Up to five non-cash benefits per year
- Combined value must not exceed €1,500
- Must report:
- Value of each benefit
- Date of payment
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