Александар.АК

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Travel
Expenses

Business trips, out-of-town meetings, fieldwork, international travel, trade fairs, training, or business meetings — all of these entitle employees to travel expense reimbursements, but also create an obligation to calculate and document them correctly.

Travel Expenses

Legal Limits and Rules for Travel Expenses

Travel expenses for business trips are exempt from personal income tax and contributions up to the legally defined limits. Above the limit, expenses are taxed and treated as income.

✅ Travel expenses within the legal limit (per diems, mileage, and actual costs for transport and accommodation) are fully exempt from personal income tax and contributions.

What's Included in the Service

  • Preparation of Travel OrdersFull documentation preparation for each business trip with all required parameters
  • Per Diem CalculationDomestic and international per diems with accurate calculation based on the number of days and type of trip
  • Mileage CalculationReimbursement for the use of a personal vehicle
  • Actual Transport CostsFlights, train, public transport — with supporting documentation/fiscal receipts
  • Accommodation and Other CostsHotel, parking, tolls, visa — up to the legal limit, tax-free
  • Bookkeeping ProcessingProper recording of travel expenses in the accounting books in accordance with applicable standards
Why Aleksandar.AK

Complete Travel Expense Support

Travel expenses often seem like a minor administrative task. But this is exactly where inspections most frequently find issues. That's why we work systematically.

Travel Orders

We prepare complete documentation — order, calculation and confirmation — for every business trip.

Legal Compliance

All calculations are fully compliant with the Labour Relations Law and the applicable legal limits.

Tax Efficiency

Travel expenses within the legal limit are not taxed. We advise on the optimal structure.

International Travel

Foreign per diems with EUR conversion and legal limits for all destinations.

Bookkeeping Processing

Proper recording of travel expenses in the accounting books in accordance with IFRS.

Digital Access

Through AK Digital you have digital access to the history of your travel orders and calculations.

FAQ

Questions About Travel Expenses

Have questions about travel expenses? Check the most frequently asked questions from our clients.

Are travel expenses subject to tax?+
No. Travel expenses up to the legal limit are exempt from personal income tax and contributions. Amounts above the limit are subject to taxation.
What documentation is required for travel expenses?+
A travel order is required with the basic details of the trip (purpose, destination, dates, kilometres), along with fiscal receipts for actual expenses (fuel, hotel, tickets) and the per diem calculation.
Can the company director also receive travel expenses?+
Yes. The director, board members and employees can all receive travel expenses up to the legal limit without taxation, provided there is a legitimate business purpose and appropriate documentation.
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