Compensation rates for accommodation expenses incurred during a business trip in Estonia are not less than 200 kroons and abroad 800 kroons per one day. Maximum is 1200 kroons in Estonia and 2000 kroons in abroad per one day. Higher compensation is allowed if it is determined by the manager of the company and in case the destination lacks accommodation places, which price level would fit the allowed price range. Limits are assessed for each separate day. Marginal rate of accommodation expenses will be considered separately for each day.
Other expenses incurred during a business trip will be compensated according to the procedure established by the director of the company, on the basis of associated documents substantiating the costs. (Marginal rate - 35 % from daily allowances will not apply any longer).
Daily allowances are paid:
Driving expenses will be compensated on the basis of cost substantiation documents.
Business trip with a personal car:
Costs must be compensated to the employee. Member of the board or member of council will get compensation only, if it is agreed so between the company and the member.
While employee is working abroad under contract, employer must pay daily allowances and compensate other costs according to rates that are used in abroad.
Once per month we will send you an article keeping you up to date with the latest trends and developments in accounting, taxation or legal fields.