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New Year's Eve in the Tatras

26.12.2022 - 02.01.2023

New Year in Liptov - with halfboard, swimming pool, wellness and New Year's Eve dinner.

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Winter in LIPTOV

03.12.2022 - 13.04.2023

Enjoy a great stay in Liptov and skiing in Jasná. We are looking forward to see you. The Macko family.

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Application of recreational vouchers

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12.09.2019


If the employee brings the employer an invoice for accommodation and also attaches blocks from wellness, ski pass, etc., does the employer have to reimburse 55% of these costs?

The law also includes other accommodation-related services among the eligible expenses, e.g. entrance to the pool, fitness center, wellness bill and the like, if they are listed on one document - invoice resp. accounting document. It is not possible to reimburse extra activities outside the account for the stay through blocks. Eligible expenses for reimbursement of the contribution are the expenses stated in the accounting document.

Is the ERP document, where the employee's name will be written (not by hand, but entered and printed by the system), also a suitable document for reimbursement?

As for the reimbursement of the accommodation allowance resp. a package stay based on an ERP document, acceptable as a document for the purposes of the contribution is only provided that the specific data of the employee will be part of the ERP output data. The law precisely defines the term accounting document. He must meet certain legal requirements. Thus, it must contain the name, price of stay, date and other details of the accounting document . Accommodation facilities are not obliged to issue an invoice to individuals .

The law stipulated the obligation of the employee to submit an accounting document, which must include the employee's designation. In the case of an accommodated natural person, non-entrepreneur, the invoice is not issued in accordance with the VAT Act. Therefore, an accounting document as defined by the Labor Code is sufficient for cost accounting.

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