Requirements concerning travel expense claims
There are strict requirements regarding the content of travel expense claims. If insufficient information is provided, there is a possibility that the recipient will have to pay tax on the payments.
Travel expense claims must state
- Name, address and signature of employee (possibly through an electronic signature)
- Date and time of departure and return
- Purpose of the journey
- The event that the employee participated in
In connection with subsistence allowance claims involving overnight stays, the travel expense claim must also state the following:
- Name and address of the accommodation. This does not apply when the employee arranges the accommodation themselves and receives a night supplement, e.g. in the case of private accommodation. In the case of several accommodation providers, the dates of the overnight stays must also be stated.
- Type of accommodation broken down between hotel, boarding house or private accommodation
In the case of car allowance claims, travel expense claims must also state the following:
- Travel route with statement of start and end points, local travel at the assignment location and the reason for any diversions
- Total distance travelled, for example, calculated on the basis of the car's odometer at the start and end of each business journey, GPS-based electronic log book or online map programme.
- Names of passengers for which a passenger supplement is being claimed
In the case of refunds, travel expense claims must also state the following:
- Receipts for all expenses (e.g. flights, tax and accommodation)
Certain petty expenses such as road tolls, car parking charges, etc. may be added without a receipt being required.
The Tax Payment Regulations on identification requirements (in Norwegian only)
