- Country Information
- Czech Republic
Expense Reimbursement policy in the Czech Republic
Modified on: Fri, 12 Sep, 2025 at 1:49 PM
TABLE OF CONTENTS
- Invoicing and Documentation
- Reimbursement and Taxability
- Travel and Mileage
- Domestic and International Travel
- Fuel Costs
- Mileage Rates
- Parking and Toll
Invoicing and Documentation
- Receipts: Required for all reimbursable expenses (e.g., tickets, fuel, tolls, parking).
- Vehicle Registration: A copy of the “big registration” is required for private vehicle reimbursement.
- Border-Crossing Times: Must be recorded for international trips.
- Currency Exchange:
- If an advance is provided: use the CNB rate on the date of advance or the exchange office rate.
- If no advance: use the CNB rate on the first day of the trip.
Reimbursement and Taxability
Employees are entitled to reimbursement for:
- Travel and mileage
- Meal allowances
- Accommodation
- Necessary extra costs
Travel and Mileage
Business Travel
Employees are entitled to travel allowances when traveling outside their regular place of work. These may include:
- Meal allowances
- Incidental expenses
- Reimbursement for the use of a private vehicle
Please complete the Business Expenses template and attach all receipts.
A sample entry is included at the bottom of each tab in the template.
Public Transportation
- Company-paid: No reimbursement.
- Employee-paid: Reimbursed with original receipts.
Private Vehicle Use
- Reimbursed for both fuel costs and amortization.
- Requires submission of vehicle registration for fuel type and consumption.
Domestic and International Travel
1. Domestic Travel (Czech Republic)
Per Diem Allowance
| Travel Duration | Allowance |
|---|---|
| 5–12 hours | 148–177 CZK |
| 12–18 hours | 225–271 CZK |
| Over 18 hours | 353–422 CZK |
Meal Reductions (if food is provided)
- 70% for breakfast (5:00–12:00)
- 35% for lunch (12:01–18:00)
- 25% for dinner (over 18:00)
2. International Travel
- Meal allowance is payable only if the trip abroad lasts at least 1 hour.
- If a Czech meal allowance is also received, the foreign allowance applies only if 5+ hours are spent abroad.
Example: 6 hours in CZ + 3 hours in Germany = CZ allowance only.
Border-Crossing Times
- Must be recorded (especially for car, bus, train).
- For flights: use departure time as the start of the trip abroad and arrival time as the end.
Meal Allowance Abroad
| Travel Duration | Allowance |
|---|---|
| 1–12 hours | 1/3 of rate |
| 12–18 hours | 2/3 of rate |
| Over 18 hours | Full rate |
Allowance is based on the country where the employee spent the most time that day.
Decree No. 373/2024 – Foreign Rates
Currency Exchange Rates
- With advance: Use CNB rate on the date of advance or exchange office rate.
- Without advance: Use CNB rate on the first day of the trip.
Quick Reference Table
| Category | Czech Republic | Abroad |
|---|---|---|
| Minimum Duration | 5 hours | 1 hour (5 if CZ allowance too) |
| Allowance Amounts | 148–422 CZK | 1/3, 2/3, or full daily rate |
| Meal Reductions | Yes – 70%, 35%, 25% | Same as CZ |
| Special Rules | Decree 475/2024 | Decree 373/2024 |
| Exchange Rate | Not applicable | CNB or exchange office rate |
Fuel Costs
- With Receipt: Actual price per liter is used.
- Without Receipt: Use average prices published by the Ministry of Labor and Social Affairs.
Submit a copy of your vehicle registration to verify:
- Fuel type
- Average fuel consumption
Mileage Rates
| Vehicle Type | Rate per km |
|---|---|
| Cars & Vans | 5.80 CZK |
| Motorcycles | 1.60 CZK |
| Tricycles | 1.60 CZK |
Parking and Toll
All parking and toll tickets must be included in the reimbursement submission to be reimbursed tax free.
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