{"id":249027,"date":"2022-06-22T10:23:00","date_gmt":"2022-06-22T08:23:00","guid":{"rendered":"https:\/\/www.altermes.fr\/expense-claims-what-are-the-rules\/"},"modified":"2023-12-14T12:30:31","modified_gmt":"2023-12-14T11:30:31","slug":"expense-claims-what-are-the-rules","status":"publish","type":"post","link":"https:\/\/www.altermes.fr\/en\/expense-claims-what-are-the-rules\/","title":{"rendered":"Expense claims : what are the rules?"},"content":{"rendered":"\n
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Kilometric allowances, VAT recovery on invoices made out in the company’s name, benefits in kind… Managing expense claims is a real headache for companies, caught between the desire to do things right and the risk of an Ursaff inspection.<\/p>\n\n

No more nightmares, we’ll give you an overview of the situation and remind you of the main rules:<\/p>\n\n

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When and how to make an expense claim?<\/h2>\n\n

First and foremost, it’s important to remember that business expenses must be incurred, as the name suggests, in the course of the company’s business. Expenses not justified by the company’s interests cannot be included in an expense report.<\/p>\n\n

Similarly, all costs incurred must be supported by an invoice (with a few exceptions, the best-known of which is the mileage scale for travel) and in proportion to actual needs.<\/p>\n\n

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Repayment terms and conditions<\/h2>\n\n

Business expenses can be reimbursed in two ways:<\/p>\n\n

Reimbursement of actual expenses<\/h3>\n\n

This is the most common choice, and above all the only one available to company directors and<\/strong> managers. In this case, all expenses must be supported by an invoice, and reimbursed to the nearest euro cent.<\/p>\n\n

This category also includes the famous mileage allowance, when the employee uses a private vehicle in the course of his or her duties. Here too, all travel must be justified, and reimbursed to the penny.<\/p>\n\n

This allowance depends not only on the vehicle’s horsepower, but also on its type (passenger car, two-wheeler, utility vehicle) and the annual distance travelled. All this information can be found in the Ursaff scale of mileage allowances<\/a>.<\/p>\n\n

Flat-rate reimbursement of expenses<\/h3>\n\n

Business expenses are reimbursed up to a fixed amount set by the employer, irrespective of actual expenses incurred. This could be the case, for example, for accommodation or transport expenses. Sales staff, for example, can benefit from a fixed monthly reimbursement for their travel expenses.<\/p>\n\n

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Expense claims and tax deductions<\/h2>\n\n

Justified business expenses fall into the category of expense reports and are therefore :<\/p>\n\n