Expense Reimbursement policy in Romania



Modified on: Mon, 6 Oct, 2025 at 2:35 PM

This guide outlines the reimbursement policies for business-related expenses incurred in Romania. All claims must comply with local tax regulations and company standards to ensure proper processing and audit readiness. 


Invoice Requirements

  • Valid invoices or receipts must include:
    • Supplier’s company name and tax ID
    • Description of the expense
  • Horizons name on invoice: Not mandatory
  • Company name for reference: Horizons Global Technology S.R.L
  • Thresholds: No minimum threshold, but simplified documentation may apply for expenses under 50 RON.


Eligible tax-free expenses include:

  • Travel (e.g., train, hotel)
  • Business meals and client entertainment
  • Transportation (e.g., taxis, rentals)


Business Travel

Air Travel

  • Long-haul flights should be booked in business class, unless otherwise justified.
  • Receipts are mandatory.


Train / Bus / Tram

  • Reimbursed based on actual ticket costs.
  • Tickets must be submitted.


Taxis / Cabs

  • Only reimbursed for business-related trips.
  • Receipts required.


Rental Cars

  • Must be for business use.
  • Submit receipts and rental contract.
  • Economy class rentals may be preferred depending on policy.


Only the business portion of mixed expenses (e.g., hotel stays) is reimbursable

Clear breakdown and justification must be provided


Per Diem Rates


Domestic Travel

  • Approx. 150 RON/day (2025 rate)


International Travel

  • Typically €50–100/day, depending on destination and local costs
  • Must align with Romanian tax regulations


Mileage Reimbursement

  • Rate: The standard mileage reimbursement rate in Romania for 2025 is 1.7 RON per kilometer.
  • Flexibility: Companies may choose to reimburse a different rate, but it must comply with Romanian tax laws.
  • Documentation: A mileage log is required. Parking and tolls must be reported separately with receipts.


Parking and Toll Expenses

  • Separate Claims: These are not included in mileage reimbursement.
  • Receipts Required: Must be submitted individually as travel-related expenses.


 Client Entertainment & Gifts

  • Tax-free if under 100 RON per recipient per year
  • Higher amounts may be taxable


Health & Wellness

  • Not reimbursable unless directly related to business travel or work-related health issues
  • Gym, yoga, swimming are not covered unless part of a formal company benefit program


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