How to file a mileage allowance claim in Slovenia?

In Slovenia, filing a mileage allowance claim typically does not require a specific form issued by the government. Instead, this process is handled internally by each company. This approach is common in several European countries (Finland, Sweden, Spain, Czech Republic and Poland) where allowance claims are processed internally.

How does Slovenia's mileage allowance compare to other European countries?

As of July 1, 2022, the mileage allowance rate in Slovenia is 0.43 EUR per kilometre for business trips using a private car. This is lower than other European countries like: Austria (0.42 EUR/km)Belgium (0.3707 EUR/km)Finland (0.46 EUR/km) France (0.35-0.57 EUR/km depending on vehicle type and distance).

Are there any tax implications for employees receiving mileage allowance in Slovenia?

The mileage allowance reimbursement is tax-exempt up to the approved rate of 0.43 EUR per kilometre for business trips. But any amount above that becomes taxable as income for the employee. So if an employee is reimbursed for mileage at a rate of 0.45 EUR per kilometre, the first 0.43 EUR is tax-free. The remaining (0.45 - 0.43) 0.02 EUR per kilometre, however, is taxable income.

Are mileage allowance reimbursements subject to social security contributions in Slovenia?

No, the portion of the mileage allowance reimbursement paid up to the approved government rates (0.43 EUR/km for business trips, 0.21 EUR/km for commuting as of July 2022) is not considered compensation and is therefore exempt from social security contributions.

Can a družba z omejeno odgovornostjo (d.o.o.) company choose to pay higher mileage rates?

Yes, a družba z omejeno odgovornostjo (d.o.o.), or limited liability company, in Slovenia can choose to pay higher mileage rates than the standard tax-exempt rate. But, any amount that exceeds the government limits will be considered taxable income for the employee.

Slovenia probably has you thinking of the soaring Julian Alps, sparkling Adriatic coastlines and enchanting Lake Bled. But, for travel and finance managers, you may be thinking: how on earth do I manage travel expenses for business trips in this country?

Under-reimbursement can lead to employee dissatisfaction and incorrect reimbursements could violate Slovenian labour laws—it’s crucial you get this process right.

In this short guide, we break down the current mileage allowance rates in Slovenia, answer your burning questions and help you set up a system for reimbursing your employees that’s as smooth as a Slovenian road trip!

How does mileage allowance work in Slovenia?

Employees who use their personal vehicles for business travel are entitled to a mileage allowance reimbursement from their employers. This allowance covers the costs associated with using a private car, like fuel, maintenance and depreciation.

The mileage allowance rate is determined by the government. As of 1st July 2022:

The mileage allowance for business trips is a flat rate of 0.43 EUR per kilometre (previously 0.37 EUR per kilometre)

But if the journeys within an employee's city of residence or work, the rate is lower at €0.21 per kilometre (previously 0.18 EUR per kilometre)

Note: The mileage allowance in Slovenia does not include company cars and motor vehicles.

What are the mileage allowance rates in Slovenia for 2024?

The mileage rates and allowances in Slovenia were updated in July 2022 and only account for business travel via private cars and public transport.

Private Cars

The mileage reimbursement rate for business trips has been set at 0.43 EUR per kilometre since July 1, 2022. This rate is applicable for all types of vehicles, including electric cars, under the general mileage reimbursement policy.

Here’s a quick calculation based on the distance travelled:

Distance (kilometre)

Mileage reimbursement (@0.43 EUR per kilometre)

€21.50

150

€64.50

300

€129.00

Source

The mileage reimbursements in Slovenia are intended to cover the costs associated with using a private vehicle for business purposes. If the company reimburses employees at the government-approved rate or less, the reimbursement is generally considered tax-free.

But if the company reimburses employees at a rate higher than the government-approved rate, the excess amount (above €0.43 per kilometre) is taxable income.

For example, let's say the company reimburses €0.50 per kilometre. The employee would still receive €0.43 per kilometre tax-free. But, the remaining €0.07 per kilometre (the difference) would be considered taxable income for the employee and would be subject to income tax.

Tired of juggling inconsistent car allowances? Check out our guide to corporate travel policies, and write your car allowance policy with confidence.

Public transport for business trips

Slovenia has a well-developed public transportation system that connects both nationally and internationally. Employees are compensated for the exact total amount they spend on travel. But they of course need to keep and submit receipts for accurate reimbursement of travel.

Here are the transportation costs for international and national travel.

International public transport in Slovenia

Slovenia's integrated public transport system connects all major cities, including Ljubljana, Maribor, Kranj, Celje and other smaller towns.

Ticket type

Cost

Details

Single trip

€1.30-€13

Prices start at €1.30 for up to 5 km and go up to €13 for distances over 150 km

Monthly ticket

Equivalent to 32 single trips

Offers up to 30% discount on the cost of equivalent daily tickets

Annual ticket

Costs the same as 8 monthly tickets

Provides a discount of up to 20% compared to monthly tickets

Source

International public transport connections from Slovenia

By Train

Destination country

Cities connected

Approx. ticket cost range

Austria

Vienna

€29 -€60

Austria

Graz

€9 - €60

Italy

Trieste

€9 - €20

Italy

Venice

€20 - €70

Croatia

Zagreb

€9 - €25

Hungary

Budapest

€9 - €50

Note: These ranges account for factors like the time of purchase, class of service (e.g., second class versus first class) and specific promotions or discounts that may be available.

By Bus

based on recent searches:

Destination

Connected City

Approx ticket cost range

France

Paris

€49 - €104

Germany

Munich

€30 - €70

Czech Republic

Prague

€55 - €80

Switzerland

Zurich

€30 - €110

Netherlands

Amsterdam

€40 - €120

Unsure how to set fair mileage rates? Check out our guide to corporate mileage reimbursement to simplify your process.

What is not included in the mileage allowance?

The mileage rate allowance does not cover daily allowance (subsistence), or accommodation and meal allowance during business trips.

For business trips that require overnight stays or entail day-long commitments away from an employee's usual place of work, Slovenia adheres to specific per diem rates and accommodation caps.

According to the "Annex 5 bis of the tender specifications" from the European Commission:

Expense type

What it includes

Daily subsistence allowance

Employees on a business trip are entitled to €70 per day. This covers meal allowance and minor expenses

Accommodation ceiling

The maximum reimbursable amount for overnight accommodation is capped at €110 per night

Source

Skip the business travel management stress with TravelPerk

Managing mileage allowances and employee travel in Slovenia can quickly turn into a headache. What with having to run manual calculations, overflowing inboxes and the constant need to keep tabs on everyone—it’s a lot.

Empower your team to travel smarter. TravelPerk's user-friendly platform simplifies everything from flight booking and accommodation to automated policies and in-app approvals. And, expense management solutions give you complete visibility into all travel costs; no matter the country your team is heading.

See how to save your company time and money on business travel.

Frequently asked questions about mileage allowance in Slovenia

How to file a mileage allowance claim in Slovenia?
How does Slovenia's mileage allowance compare to other European countries?
Are there any tax implications for employees receiving mileage allowance in Slovenia?
Are mileage allowance reimbursements subject to social security contributions in Slovenia?
Can a družba z omejeno odgovornostjo (d.o.o.) company choose to pay higher mileage rates?

Mileage allowance in Slovenia: everything you wanted to know (2024)

How does mileage allowance work in Slovenia?

What are the mileage allowance rates in Slovenia for 2024?

Private Cars

Public transport for business trips

International public transport in Slovenia

International public transport connections from Slovenia

What is not included in the mileage allowance?

Skip the business travel management stress with TravelPerk

See how to save your company time and money on business travel.

Frequently asked questions about mileage allowance in Slovenia

How to file a mileage allowance claim in Slovenia?

How does Slovenia's mileage allowance compare to other European countries?

Are there any tax implications for employees receiving mileage allowance in Slovenia?

Are mileage allowance reimbursements subject to social security contributions in Slovenia?

Can a družba z omejeno odgovornostjo (d.o.o.) company choose to pay higher mileage rates?

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