Tratamentul contabil și fiscal privind cheltuielile de deplasare
Accounting and Fiscal Treatment Regarding the Travel Expenses

Summary/Abstract: The article shows an accounting and tax approach to the domestic and foreign travel expenses, in accordance with the current provisions of the Fiscal Code and with the regulations in the accounting field. Law No. 72/2022 for cancelling fiscal obligations and for amending normative acts brings a series of novelties with regard to the tax regime of the daily allowance paid during the travel/secondment. Starting with May 2022, the amounts that may be granted to the employees as non-taxable daily allowances which are not subject to social contributions shall have to be calculated according to two different ceilings, as opposed to a single one, provided until the entering into force of Law No. 72/2022. Thus, besides the level provided in the Government Decision No. 714/2018, for the daily allowances in the public system, the employers should also have in view, for the employees, depending on the situation of each person sent in the business trip/secondment, a limit of three gross salaries corresponding to his/her respective workplace, and for the directors, a limit of three remunerations provided in the legal report. Law No. 72/2022 standardizes the tax treatment of the daily allowances, placing all three types of travel allowances, secondment, delegation and mobility, on the same fiscal level.

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