Documenting expenses for coming to work – Law amendments

After the adoption of the amendments to the Law on personal income tax, employees will have to document to their employers all expenses for coming to work, except if the employer pays a monthly transport pass by direct payment through the invoice to the city carrier.

The most recent changes – through the addition of Article 18, paragraph 1, item 1) – add the word „documented“, which means that reimbursement of transportation costs will have to be documented, so each employee will need to present an invoice.

If he does not document the expense, he cannot use the prescribed non-taxable amount, and that amount will have to be calculated and tax paid.

The law is expected to enter the parliamentary procedure during November 2019, and implementation is expected as of January 1, 2020.

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