Updated VAT, Mileage and Allowance Rates for 2023

In 2023, we will continue to offer our customers seamless global compliance for their travel and expense management. Which is why we are sharing the most recent compliance updates, effective as of January 1st, 2023 (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 2023.

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.

2023 VAT rate updates

Luxembourg: VAT rate reductions

• Standard rate: lowered from 17% to 16%
• Intermediate rate: lowered from 16% to 14%
• Reduced rate: lowered from 8% to 7%
• NB: The super reduced rate remains at 3%

Singapore: The goods and services tax rate is increased from 7% to 8%

2023 Allowance rate (per diem) updates

Austria: Updates to the travel allowances of employees working in the metallurgy industry

• According to § 10 item 4 letter b: € 10.70
• According to § 10 item 4 letter c: € 26.40
• According to § 10 item 4 letter d: € 47.11 or € 26.40
• According to § 10 Item 4 lit. e: € 16.73

Belgium: Indexation of per diem and overnight allowance rates from December 1st, 2022

• Daily allowance: € 19.60 per day
• Domestic overnight allowance: € 147.04 per night

Czechia: Updates to daily allowances

• 129 CZK to 153 CZK for a trip lasting 5 to 12 hours
• 196 CZK to 236 CZK for a trip lasting between 12 and 18 hours
• 307 CZK to 367 CZK for a trip lasting more than 18 hours

Netherlands: Updates to domestic per diem

• Day: € 6.34
• Evening: € 18.91
• Lodging: € 143.97€
• Breakfast: € 14.06
• Lunch: €19.06
• Dinner: € 28.84

Poland: Domestic per diem rate is 45 PLN per day

Slovenia

• € 9.69 for a trip lasting 6 to 8 hours
• € 13.88 for a trip lasting 8 to 12 hours
• € 27.81 for a trip lasting 12 to 24 hours

2023 Mileage rate updates

Belgium: € 0.4201 per km

Canada

• 0.68 CAD per km standard rate (up from 0.61 CAD in 2022) for the first 5000 km driven.
• 0.62 CAD per km for each additional kilometre.

Czechia: mileage rate has increased to 5.2 CZK per km (from 4.7 CZK in 2022)

Denmark

• 3.73 DKK per km (car/motorcycle) standard rate up to 20,000 km (up from 3.51 DKK per km in 2022.
• 2.19 DKK per km (car/motorcycle) over 20,000 km (up from 1.90 DKK in 2022).
• 0.61 DKK per km (own bicycle/moped) (up from 0.55 DKK in 2022)

Finland

• Passenger car: standard rate of € 0.53 per km (up from € 0.44 in 2022).
• Motorboat up to 50 hp: € 0.93 (up from € 0.76 in 2022).
• Motorcycle: € 0.41
• Snowmobile: € 1.29 (up from € 1.06 in 2022).

Hungary: Updates to fuel prices from January 2023

• Gasoline: 655 HUF
• Diesel: 713 HUF
• Mix: 530 HUF
• LPG: 407 HUF

Netherlands: Tax-free mileage allowance (reiskostenvergoeding) of € 0.21 per km (up from € 0.19 in 2022).

Norway: NOK 10 per km for snowmobiles and ATVs.

Sweden

• Deduction for use of own car increased to SEK 25 per km (up from SEK 18.5)
• Rates for a company car ("tjänstebil") for both diesel and other fuel cars has increased to 12 SEK (from 6.5 SEK and 9.5 SEK respectively)
• Motorcycle: 12.5 SEK

USA

• 0.655 USD per mile (up from 0.582 USD in 2021).
• 0.22 USD for medical vehicles (up from 0.18 USD in 2022).
• 0.14 USD per mile when driving for charitable organizations (no change).

The above is a non-exhaustive list of the changes applicable as of January 1st, 2023. Our Compliance Department monitors official sources year-round to ensure that our systems are up to date with the latest rules, regulations, and rates.