It should include the destination of the journey, all the data and expenses. If a passenger car was used the document should also include additional data that makes the vehicle mileage log book.
If your company doesn’t have separate law regarding the deadline of accounting the business trips (included in the collective labour agreement, remuneration policy or in the contract of employment) you should remember, that the ordinance of the Finance Minister and social politics regarding business trips says, that you have 14 days to account the business trip. The days are being counted from the end of the trip.
In case of an audit an entrepreneur can be faced with the necessity of justifying a business trip. In that case it’s better to keep the tickets and invoices, which are accounting documents, and e-mail or mail arrangements regarding the trip, signed documents with the business trip date or bills.
The employer can set individual, higher than minimal ones, rates for per diems and lump sums, however, they can’t be lower than per diem of domestic business trips that are stated in MPiPS regulations, as stated in the Labour Law.
Employee has the right to be reimbursed fully for the expenses of transportation on the business trip, but it’s the employer that chooses the type of it, and, if applicable, the class. The employee can apply to travel by private vehicle; he or she should then be reimbursed with a mileage allowance, which is the product of kilometers driven by a rate per one kilometer of mileage. Rates differ with the type of the vehicle.
Accounting business trips can be a complicated task, and the multitude or rules and regulations regarding this issue can cause a headache. However, there are solutions available that make the life of the employers easier, for example business trip accounting calculators, and in the onPoint system you will find a convenient module which will do it for you, in a very intuitive way.