Business trip within the country
A business trip within the country is considered a trip on which an employee is sent — on the order of a manager — to carry out a specific official task in a place more than 30 km from the place of work, if that trip incurs costs.
What else counts as a business trip
- Being sent for training and professional development lasting up to 15 days
- Costs for training longer than 15 days are reimbursed in accordance with the law
What does NOT count as a business trip
- Performing work duties on the order of a manager in air and rail transport (operating the means of transport, serving passengers)
Business trip order — contains
- Name and surname of the employee
- Position
- Purpose of the trip
- Name of the city or country
- Date of departure and return (duration)
- Hotel category
- Mode of transport
- Method of cost calculation
Advance payment and settlement
On the basis of the order, the employee may be paid an advance in the amount of estimated costs.
The employee is entitled to:
- Per diem — in the amount of 20 % of the reference value of the coefficient (determined by the Government) → EUR 90 × 20 % = EUR 18
- Reimbursement of travel costs (based on submitted receipts)
- Reimbursement of accommodation costs (based on submitted receipts)
- Reimbursement of transport costs (based on submitted receipts)
Per diem rules
- Half per diem — if 8–12 hours are spent on the trip
- Full per diem — if 12–24 hours are spent
- The employee is obliged to submit all receipts within 3 days of return
Accommodation costs
- Recognised up to the amount of the paid hotel bill (overnight stay + breakfast)
- Hotel 5 or above* — recognised in full with the prior approval of the manager
- No receipt — no recognition
Business trip abroad
A business trip abroad is considered a trip:
- From Montenegro to a foreign country
- From one foreign country to another
- From one place to another within the territory of a foreign country
Order for a trip abroad — contains
The same items as for a trip within the country (name, position, purpose, country and place, dates, hotel, transport, settlement).
Per diem rules for trips abroad
- Half per diem — for 8–12 hours
- Full per diem — for 12–24 hours
- A trip over 12 hours is counted as one per diem
- The employee submits receipts within 7 days of return
Per diem amounts by country (example)
| Country | Per diem |
|---|---|
| Albania | EUR 63 |
| Austria | EUR 78.75 |
| BiH | EUR 50.75 |
| France | EUR 85.75 |
| Greece | EUR 77.77 |
| Croatia | EUR 63 |
| Italy | EUR 80.50 |
| China | EUR 86.10 |
| North Macedonia | EUR 56 |
| Germany | EUR 72.80 |
| Russia | EUR 143.50 |
| Serbia | EUR 55.30 |
| Slovenia | EUR 63 |
| USA | EUR 112.35 |
| Spain | EUR 74.20 |
| Turkey | EUR 61.25 |
Travel order in road transport
A travel order is a document used for transport in road transport — issued by the owner of the vehicle.
The essence: vehicles for which the Law prescribes the obligation to issue a travel order have a document showing:
- That drivers have taken over the vehicle in an appropriate condition
- That the vehicle is technically correct
- Further movement during transport
How a travel order is issued
- On the prescribed form
- By an authorised person
- For one or more trips
- May be used for a maximum of 30 days from issuance
- Kept for 5 years from issuance
Data a travel order contains
- Travel order number
- Name, registered office and address of the business company issuing the order
- Place and date of issuance
- Data on the type of transport (for buses only)
- Driver’s name and surname
- Basic data on the route
- Certified signature of the authorised person
- Make, type and registration plates of the vehicle
- Driver’s signature confirming receipt of the vehicle without visible defects
- Date of commencement of transport, odometer reading, other transport data
- Number of the transport contract (for non-scheduled and special scheduled — buses only)
- Note (breakdown, delay, etc.)
Legal framework — Regulation on reimbursement of costs
The Regulation on reimbursement of costs for employees in the public sector regulates the basic conditions, method of exercising and amount of reimbursement of costs incurred in connection with work.
The regulation also applies to the private sector.
Costs within the meaning of the regulation:
- Per diems for business trips in the country and abroad
- Use of own car for official purposes
- Living separately from the family
- Allowance for fieldwork
Do you need expert help with calculating travel orders and business trip costs? Contact Finance Plus.
