Travel Expense Accounting (Austria), calculation of daily allowance for
trip abroad. If the domestic part of the outward trip before crossing the border lasts longer than one day, or if the domestic part of the return trip after crossing the border lasts longer than one day, the corresponding days do not appear on the form.
Furthermore, deductions made for business meals (gratuitous meals) are not taken into account in the accounting program.
According to Wilfried Ortner, "Personalverrechnung in der Praxis" ("Personnel accounting in practise"), Jan. 1, 1995, point 22.3.3.6:
"Fractions of a day that are not taken into account during the calculation of the daily allowance for the portion of the trip abroad should then be included when the daily allowance is being calculated
for the domestic portion." Correspondingly, an exact date should not be assigned to the domestic portion; this portion of the trip is assigned to the last minute of travel. This is why the individual domestic days are not shown.
Similarly, date-specific business meals (domestic) cannot be assigned to a specific date and are, therefore, not taken into account.
Example of how to treat trips abroad, if domestic meals were had:
Depart Vienna : 1/1 10:00
Outward: cross border to Germany : 1/2 08:00
Return: cross border to Germany : 1/7 19:00
Return to Vienna : 1/8 20:00
Manual solution:
deductions from the day the border is crossed (outward) to day the border is crossed (return), that is from 1/2 till 1/7, are deducted by the accounting program from the corresponding day-abroad records.
If business meals exist for 1/1 or 8/1, you must enter these as a negative receipt.
Set up the corresponding expense type in T706B as the expense category 'Others' and code it with the same input tax as the domestic daily allowance. You can enter ATS 180.00- as the default value.
Solution using program:
See Note no. 23654.
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