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).