Updated VAT, Mileage and Allowance Rates for 2024

5 min read
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.