The changes in a nutshell
Following the version update in September 2018, the product registers of travel and expense invoices are different from each other when it comes to reimbursements for tax-exempt products. Travel invoices can be used to process kilometer allowances, daily allowances and meal allowances. Information about these product register products is reported to the Incomes Register.
The duty to report brings with it the requirement to identify the person. Following September’s version update, travel invoices can only be created for persons who have been identified with sufficient certainty.
Changes to the product register
Tax-exempt reimbursement products have been removed from the expense invoice product register. The products in the Other products product group can still be found in the expense invoice product register. If necessary, the product code of a product found in the product register using an expense invoice can be manually amended.
The travel invoice product register includes the kilometer allowance, daily allowance and meal allowance products. These tax-exempt reimbursements are transferred to the earnings payment report specifically on the basis of the product codes. The product register product codes in a travel invoice cannot be changed in the row information of the invoice.
Sufficient identification of a person
Following September’s version update, travel invoices can only be created for persons with a social security number or an artificial personal identifier and sufficient information. The letters in the social security number must be capital letters.
If the person is a recipient of non-wage compensation for work or a member of a non-profit organization
Tax free allowances should be reported to the Incomes Register on an earnings payment report using the Non-wage compensation for work income type in certain situations in which the person is the recipient of work compensation or a member of a non-profit organization.
If the basic salary type specified in the person’s salary information in current salary calculation is Commission without pension information, the tax free allowances are transferred using specification by employee to payment type H=Non-wage compensation for work as well as section 14 of the report.
In the new Salaries section, a similar setting can be implemented in section Payroll (new) > Employee register > Edit salary info > Processing travel expense reimbursements.
Kilometer allowances, daily allowances and meal allowances are reported to the Incomes Register on the earnings payment report using their respective income types by default. However, if it has been specified in the employee’s salary information that the person is the recipient of non-wage compensation for work or a member of a non-profit organization, the tax free allowances are transferred to the ‘Non-wage compensation for work’ income type in the report.
Importing travel and expense invoices as CSV export files to Procountor
The above changes to travel and expense invoices will enter into force after the September 2018 version release of Procountor.
We would recommend checking whether you implement the data transfer using the travel invoice receipt type or the expense invoice receipt type. If you are transferring data for expense invoices, remember to check using the product codes that the transfer does not include any kilometer allowance, daily allowance or meal allowance products.
The most relevant change with regard to data transfer applies to creating a travel invoice for a person. Data transfer can be still implemented in the future using a personal number, but Procountor’s person register must include sufficient personal data. Specifically, you should make sure that the person in question has a social security number.
Transactions imported using the Eurocard interface and automatic invoice transfers via SFTP
When importing Eurocard transactions, you should make sure that there is sufficient identification information in the person register for the persons in question.
In the future, expense invoices can be imported via automatic invoice transfer using the Daily allowance, Meal allowance and Kilometer allowance product codes, if the data are imported to the software with the status Approved. Please note that these expense products should be imported using the Travel invoice invoice type from January 2019 onward at the latest so that the required information can be obtained using the earnings payment report starting from 2019.
When importing travel invoices, the data must include the social security number
The automatic transfer interface software providers have been notified of the change, and the changes have been taken into account by the providers.