Updated VAT, Mileage and Allowance Rates for 2024

Written by Compliance Team | Jan 23, 2024

In 2024, we will continue to offer our customers seamless expense report compliance for their travel and expense management. Which is why we are sharing the most recent compliance updates, effective as of January 1st, 2024 (unless otherwise specified) that are being made to our solution. European countries not mentioned indicate that there has been no change for that country's rates in 2024 at the time of writing.

Note that these automatic updates apply exclusively to customers who have been following the legal rules and rates and will not affect customers that apply other rules and rates in their company policies.

2024 VAT rate updates

Czech Republic: Reduced VAT rates was consolidated from 15% and 10% under Reduced 12% effective 01.01.2024 (Super reduced rate is going to become obsolete and Reduced rate is updated from 15% to 12%).

Estonia: Standard VAT rate increased from 20% to 22%.

Liechtenstein:

Standard rate from 8.1%
Reduced rate from 2.6%
Hotel accommodation rate from 3.8%

Luxembourg:

Standard rate – 17%
Intermediate rate – 14%
Reduced rate – 8%

Singapore: The Goods and Services Tax (GST) rate increased from 8% to 9%.

Switzerland:

Standard rate from 8.1%
Reduced rate from 2.6%
Hotel accommodation rate from 3.8%

2024 Allowance rate (per diem) updates

AT Metal Collective and Foundry - 01.11.2023:

Domestic Daily Allowance: €68,32
Domestic Night Allowance: €40,52
Foreign Per Diem

AT Metallgewerbe - 01.01.2024:

Gemäß § 10 Ziff. 4 lit. b: € 11,61
Gemäß § 10 Ziff. 4 lit. c: € 26,40
Gemäß § 10 Ziff. 4 lit. d: € 51,11 bzw. € 26,40
Gemäß § 10 Ziff. 4 lit. e: € 18,15

AT Craft - 01.01.2024:

Taggeld gem. § 10 2.b: € 9,35
Taggeld gem. § 10 2.c: € 22,17
Taggeld gem. § 10 2.d: € 26,40 bzw. € 22,17
Nächtigungsgeld gem. § 10 2.f: € 15,00

Belgium - 01.12.2023:

Domestic Daily Allowance: €20,39
Domestic night lodging allowance: €152,99/night

Croatia - 01.01.2024:

Domestic Per Diem - €30

Czech Republic - 01.01.2024:

Business trip time 2024	§163	§176
5 to 12 hours	140 CZK	140 – 166 CZK
Longer than 12 hours, but no longer than 18 hours	212 CZK	212 – 256 CZK
More than 18 hours	333 CZK	333 – 398 CZK

Denmark - 01.01.2024:

Per Diem - DKK 574
Lodging - DKK 246
Foreign Per Diem

Finland - 01.01.2024:

Duration of trip	Maximum per diem
More than 6 hours (partial amount)	€24.00
More than 10 hours (full amount)	€51.00
and, if travel time exceeds the last full day of travel: by at least 2 hours	€24.00
by more than 6 hours	€51.00

The maximum allowance for night travel is €16.00.
Foreign Per Diem

France - 01.01.2024:

	Meal expense per meal	Paris and surrounding area	Rest of France
First 3 months	€20,70	€74,30	€55,10
From 3 to 24 months	€17,60	€63,20	€46,80
From 24 to 72 months	€14,50	€52,00	€38,60

Germany - 01.01.2024:

Benefit in Kind:

Breakfast - EUR 2,17
Lunch - EUR 4,13
Dinner - EUR 4,13

Foreign Per Diem

Ireland - 14.12.2023:

Period of assignment	Rate
Ten hours or more	€42.99
Between five and ten hours	€17.92

Rate category	Rate
Normal rate	€195.00
Reduced rate	€175.50

Luxembourg - 01.01.2024:

Foreign per Diem

Netherlands - 01.01.2024:

	Gross	Net	Brut
Daily small expenses	€6,64	€5,93	€0,71
Evening small expenses	€19,82	€11,86	€7,96
Lodging	€142,10	€140,57	€1,53
Breakfast	€13,88
Lunch	€20,32	€11,88	€8,44
Dinner	€30,74	€29,82	€0,92

Foreign Per Diem

Norway - 01.01.2024

Employees staying in a hotel	NOK 658
Accommodation in a boarding house, barrack or hut without cooking facilities	NOK 400
Private accommodation - dormitory with cooking facilities	NOK 102

Staying overnight in your own portacabin/caravan - NOK 76
Foreign Per Diem

Singapore - 01.01.2024:

Domestic Per Diem - S$ 150
Foreign Per Diem

South Africa - 01.01.2024:

Meals and incidental costs per day (R) - 522
Incidental cost only per day (R) - 161

Sweden - 01.01.2024:

Domestic business trips	Full amount	70% of max. amount	50% of max. amount	30% of max. amount
Standard deduction for increased expenses for meals and miscellaneous small expenses	SEK 290	SEK 203	SEK 145	SEK 87
Reduction for: Breakfast, lunch and dinner	SEK 261	SEK 183	SEK 131	SEK 78
Lunch and dinner	SEK 203	SEK 142	SEK 102	SEK 61
Lunch/dinner	SEK 102	SEK 71	SEK 51	SEK 30
Breakfast	SEK 58	SEK 41	SEK 29	SEK 17

Taxable meal benefit

Breakfast: SEK 60 per day
Lunch or dinner: SEK 120 per day
Three meals or more: SEK 300 per day

Foreign Per Diem

USA [Monthly update] - Domestic and foreign
Northern Macedonia [monthly update] - Domestic only

2024 Mileage rate updates

Belgium - 0,4269 €/km

Canada:

Up to 5,000 km	After 5,000 km	Northwest Territories, Yukon, Nunavut
70 cents	64 cents	Additional 4c per km

Croatia - 0,50 €/km

Czech Republic:

Criteria	Rate
Car	5.60 CZK
Motorcycle	1.50 CZK
Moped	1.50 CZK

Denmark:

Driving up to and including 20,000 km annually	3,79 kr./km
Driving in excess of 20,000 km annually	2,23 kr./km
Driving using your own bicycle, moped, 45-wheel scooter or electric scooter	0,62 kr./km

Hungary (monthly update):

2024	Gasoline ESZ-95 (Ft/l)	Diesel (Ft/l)	Mix (Ft/l)	LPG (Ft/l)
January	583	614	632	317

Netherlands - 0,23 €/km

Norway:

Vehicle	Kroner per kilometer
Car (including electric car)	NOK 3.50 per km*
Motor boat	NOK 7.50 per km
Snowmobile and ATV	NOK 10.00 per km
Heavy motorcycle (up to 125 ccm)	2,95 kroner per km
Moped or light motorcycle (up to 125 ccm) and other motorised means of transport	NOK 2.00 per km

The rate is set to NOK 4.90 per kilometer. In practice, the difference between the two rates means that you pay tax on the last 1.40 kroner that you're paid per kilometre.

Finland:

Vehicle (means of transport)	Maximum allowance amounts per Km
Passenger car	57 cents, raised by: 10 cents for towing a trailer. 15 cents, if performance of the duties-at-hand requires towing a caravan attached to the car. 29 cents, if performance of duties requires towing a mobile canteen or other comparable heavy load attached to the car. 4 cents for transporting machinery or other items in the car; weighing over 80 kilograms, or of large size. 4 cents, if performance of duties requires the employee to transport a dog in the car 12 cents for actual kilometers driven on forest roads or road construction sites closed to other traffic if performance of duties so requires.
Motorboat, up to 50 hp	100 cents
Motorboat, more than 50 hp	145 cents
Snowmobile	138 cents
All-terrain quadbike	130 cents
Motorcycle	44 cents
Moped	23 cents
Other means of transport	14 cents.

If an employee, enjoying the company car benefit known as the limited benefit (käyttöetu; förmån att använda bil), referred to in the official decision of the Tax Administration on benefits-in-kind, uses the company car for business travel and pays for the energy to run the vehicle, he is entitled to a kilometer allowance of no more than 13 cents per Km.

Switzerland:

0.72 CHF

USA Mileage:

67 cents per mile driven for business use
21 cents per mile driven for medical or moving purposes for qualified active-duty members of the Armed Forces
14 cents per mile driven in service of charitable organizations; the rate is set by statute

The above is a non-exhaustive list of the changes applicable as of January 1st, 2024. Our Compliance Department monitors official sources year-round to ensure that our systems are up to date with the latest rules, regulations, and rates.

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