Reimbursement of costs proper to the employer based on supporting documents: reminder

Expense reimbursements determined on the basis of supporting documents must be mentioned on the tax sheet as of income year 2022, and this regardless of whether the reimbursement is made through payroll processing or through a direct payment. So please be sure to verify if you may need to take action.

Context

Expenses proper to the employer granted to the employees are stated on tax sheet 281.10 in the 'Various information' box. For company managers, these expenses are stated on tax sheet 281.20.

Radical changes are planned starting in income year 2022, including a listing of the amounts for all types of expense reimbursements on the tax sheet.

The reimbursement of expenses established on the basis of supporting documents will therefore have to be mentioned on the tax sheet 281.10 and/or 281.20, irrespective of whether the reimbursement is made through payroll processing or a direct payment to the employee or company manager (outside payroll processing, e.g. a reimbursement through accounting).

You can find more information about these changes in our Infoflash of 28 October 2021.

Customer of Partena Professional?

If you are awarding expense reimbursements based on supporting documents outside of the payroll calculation, please contact your Payroll Consultant to agree further practical details on how to communicate the information on the amounts awarded from 2022. In this way, the delivered tax sheets will comply with the changes in the reporting obligation.

Be prepared!

The indication of the amounts of the expense reimbursements and the reporting of reimbursements based on supporting documents on the tax sheet ensure that the FPS Finance has insight into the granted expense reimbursements. It contributes, inter alia, to checking the possible double use of flat-rate reimbursements and reimbursements on the basis of supporting documents.

It is therefore strongly recommended to scrutinize your company's expenses policy to ensure that the reimbursement of expenses and their amounts are not questioned. Would you like support in evaluating your expenses policy? Or would you like to draw up a company policy on expense reimbursements? Please do not hesitate to contact our Legal Partners at legalpartners@partena.be.

Sources: Act of 27 June 2021 containing various tax provisions and amending the Act of 18 September 2017 on the prevention of money laundering and terrorist financing and limiting the use of cash, Belgian Official Gazette of 30 June 2021; Circular 2021/C/20 on contributions from the employer for telework.