Travel expense report Austria 2025
The correct Travel expense report is essential for transparent and legally compliant reporting of the financial costs of business trips. It is essential for companies in Austria to stay up to date - especially in 2025, when new legal regulations were introduced. This article provides comprehensive and detailed information on all important aspects of Travel expense report, supplemented by helpful tips on the use of Travel expense software and Travel expense apps.
What does the travel expense report include?
To the Travel expense report include several types of costs that must be clearly defined and documented:
- Travel costs: Costs for public transportation, cab, rental car or your own vehicle.
- Accommodation costs: Hotel costs or lump sums for overnight stays.
- Catering costs: Daily allowancesmeals and similar expenses.
- Additional costs: Additional business expenses such as tolls, parking fees or telephone calls.
It is important that every item in the invoice remains traceable and auditable. It is not uncommon for queries from authorities or internal auditing bodies to arise if there are gaps in documentation. Companies are therefore well advised to define clear travel guidelines that provide employees with unambiguous guidance.
Daily allowance and night allowance - applicable since 2025
Daily allowance
Since 2025, updated maximum amounts for tax-free Daily allowances as part of the Travel expense report:
| Duration of the trip | Pro rata daily allowance | Amount in EUR |
|---|---|---|
| 0 to 3 hours | - | 0.00 EUR |
| 3 to 4 hours | 4/12 | 10,00 EUR |
| 4 to 5 hours | 5/12 | 12,50 EUR |
| 5 to 6 hours | 6/12 | 15,00 EUR |
| 6 to 7 hours | 7/12 | 17,50 EUR |
| 7 to 8 hours | 8/12 | 20,00 EUR |
| 8 to 9 hours | 9/12 | 22,50 EUR |
| 9 to 10 hours | 10/12 | 25,00 EUR |
| 10 to 11 hours | 11/12 | 27,50 EUR |
| 11 to 24 hours | 12/12 | 30,00 EUR |
Important: If a business meal is provided during the business trip, the tax-free daily allowance is reduced by 15 euros per meal. If two meals are paid for, there is no entitlement at all.
Please note that the actual amount paid out is defined in the collective agreement and may differ from the rates described here.
Night allowance
The night allowance covers the costs of overnight stays on business:
| Type of accommodation | Tax-free night allowance |
| Without hotel voucher | 17 Euro per night |
| With hotel voucher | Actual costs |
Especially for trips lasting several days, it is important to precisely separate the billing items. Even for trips within Austria that are close to the border, it must be documented whether overnight expenses were necessary or whether a trip home would have been reasonable.
Observe collective agreement regulations
Although the tax-free Daily allowance is set by law at up to 30 euros per calendar day, in many cases the respective Collective agreement the actual amount to be paid out. These collective agreement regulations are binding for all employers who are covered by a corresponding collective agreement, and they can be both above and below the maximum taxable amount.
A concrete example is provided by the Collective agreement for the metal industry. This stipulates that a daily allowance of up to 53.05 Euro per calendar day regardless of the maximum taxable value. However, these rates can be further supplemented by company agreements, secondment regulations or agreements with the works council. Travel expenses for journeys by private car are also precisely regulated in the collective agreement - here the official Kilometer allowance of 0.50 Euro from 2025.
As there are often discrepancies in practice between the flat-rate value recognized for tax purposes and the amounts stipulated in the collective agreement, it is crucial to record both levels correctly. This makes payroll accounting particularly prone to errors, especially in larger companies with field service or assembly operations.
In order to ensure transparency, legal certainty and efficiency, the use of a high-performance Travel expense software or an integrated Business trip app indispensable. Such solutions make it possible to map both tax requirements and collective agreement regulations in the system, automatically take them into account and document them in an audit-proof manner - a real added value in digital travel expense management.
Travel costs and mileage allowance in Austria
The official Mileage allowance Austria was increased to €0.50 per kilometer for cars. The rates for other means of transportation were also adjusted:
| Vehicle type | New rate from 2025 | Previous sentence |
|---|---|---|
| PASSENGER CAR | 0,50 EUR | 0,42 EUR |
| Motorcycles and motorcycles | 0,50 EUR | 0,24 EUR |
| Passengers | 0,15 EUR | 0.05 EUR |
| Bicycle | 0,50 EUR | 0,38 EUR |
Important for 2025:
- Stricter requirements for the documentation of routes
- Precise evidence required for private car use
- Use of Travel expense apps Facilitates the exact recording and documentation of mileages
Journeys can be recorded automatically if employees use a corresponding app or a GPS-based system. Traceability is important in the event of an audit.
Don't forget ancillary costs: These expenses count
The following ancillary costs can also be included in the Travel expense report be taken into account:
- Parkgebühren
- Mautkosten
- Dienstliche Telefonate
- Internetgebühren
Diese Kosten müssen detailliert dokumentiert und eindeutig dienstlich veranlasst sein. Auch hier kann der Einsatz digitaler Lösungen hilfreich sein.
Häufige Fehler bei der Reisekostenabrechnung vermeiden
Um Fehler in der Travel expense report zu vermeiden, sollten folgende Punkte besonders beachtet werden:
- Exakte und vollständige Belegdokumentation
- Korrekte Berechnung von Tages- und Nachtgeld
- Einhaltung der geltenden gesetzlichen Regelungen
- Überprüfung der erfassten Kosten durch geeignete Dienstreisesoftware oder manuelle Kontrollen
- Nutzung digitaler Lösungen wie Travel expense apps für eine fehlerfreie und effiziente Abwicklung
Wichtige Regelungen zur Reisekostenabrechnung 2025
Die Einhaltung der Regelungen zur Travel expense report im Jahr 2025 ist unerlässlich. Unternehmen sollten die neuen gesetzlichen Vorgaben genau kennen und ihre Abrechnungsprozesse entsprechend gestalten. Der zusätzliche Einsatz moderner Technologien wie Travel expense software und mobiler Travel expense apps bietet dabei entscheidende Vorteile: eine sorgfältige, korrekte und effiziente Abrechnung sorgt für finanzielle Transparenz, rechtliche Sicherheit und stellt sicher, dass Mitarbeitende keine finanziellen Nachteile erfahren.
Häufig gestellte Fragen (FAQ)
What is the current mileage allowance in Austria from 2025?
Ab 1. Januar 2025 beträgt das Kilometergeld in Österreich einheitlich 0.50 Euro per kilometer für Pkw, Motorräder und Fahrräder. Für mitbeförderte Personen können zusätzlich 0,15 Euro pro Kilometer geltend gemacht werden.
How high will the tax-free daily allowance be from 2025?
Das steuerfreie Taggeld beträgt ab 2025 bis zu 30,00 Euro pro Tag. Für Dienstreisen zwischen 3 und 11 Stunden can 2,50 Euro pro Stunde steuerfrei geltend gemacht werden.
What are the conditions for the tax-free payment of accommodation allowances?
Nächtigungsgelder können steuerfrei ausgezahlt werden, wenn eine tatsächliche Nächtigung stattfindet. Ohne Hotelbeleg können pauschal 17,00 Euro pro Nacht geltend gemacht werden. Mit Hotelbeleg können die tatsächlichen Kosten steuerfrei ersetzt werden.
What advantages does a travel expense app or digital travel expense software offer?
Digitale Travel expense software und mobile Travel expense apps erleichtern die Erfassung von Belegen, automatisieren die Kilometerabrechnung und helfen bei der rechtskonformen Archivierung. Sie sparen Zeit und minimieren Fehlerquellen bei der Reisekostenabrechnung.
Persönliche Beratung zur Reisekostensoftware
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