Expense Reimbursement Policy in Ireland

Modified on: Thu, 23 Oct, 2025 at 9:15 PM

TABLE OF CONTENTS

Tax Treatment
Travel Expenses
Per Diems
- Small Benefit Exemption

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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Ireland