Czech Republic > Publications > 4.7.23 Travel allowances in 2023 - amendment as from 1 July 2023
Travel allowances in 2023 - amendment as from 1 July 2023
July 4, 2023
AUDITOR newsletter
As of 1 July 2023, the price of diesel used by an employee to account for a business trip has been reduced if he or she drives his or her private vehicle and does not provide a receipt to support the actual cost of fuel. From 1 April 2023, the price of electricity per kWh has increased when a private electric vehicle is used for business travel and the employee does not provide a receipt to support the actual cost.
Daily allowance for domestic business trips have not changed:
|
Duration of the business trip (hrs.) |
Minimum statutory rates (CZK) |
Tax exempt maximum amount (CZK) |
|
|
from |
to |
2023 |
2023 |
|
5 |
12 |
129 |
153 |
|
12 |
18 |
196 |
236 |
|
18 |
24 |
307 |
367 |
The reimbursement for the use of a private car by the employee remained the same CZK 5.20/km.
The average prices of fuel when the employee fails to document the fuel price increased as follows:
|
Fuel type |
Price per litre / kWH (CZK) |
|
Petrol 95 |
41,20 |
| Petrol 98 | 45,20 |
| Diesel until 30 June 2023 | 44,10 |
|
Diesel from 1 July 2023 |
34,40 |
|
Electricity - kWh until 31 March 2023 |
6,00 |
|
Electricity - kWh from 1 April 2023 |
8,20 |
There were no changes in meal allowances abroad.
For further details please see the Decree No. 401/2022 Coll. and No. 467/2022 Coll.
For interactive forms to calculate travel allowances, please contact Mrs. Marie Haasová (marie.haasova@auditor.eu).
