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Core rules about business trips (operating in Estonia)

Last updated: October 08, 2024

If you operate in Estonia on a permanent basis, the following rules apply to you regarding business trips.

  1. A business trip is considered short-term, with a specific business-related purpose and with actual business-related activities being carried out during the trip. A business trip typically involves meeting customers, project partners, attending conferences etc.

  2. Estonia is considered your home base, where you start your business trips from and return to once they’re over. Your time spent in Estonia is not considered as a business trip. Similarly, a trip taken from one location to another within Estonia is not considered as a business trip from the daily allowance point of view.

  3. There are no geographical limitations regarding the destinations of your business trips.

  4. There are no limits to the total time spent travelling abroad for business, provided it has a clear period of duration and you don’t stay in one place for more than six months.

  5. Registering holidays as business trips is not allowed.

  6. Registering trips which you make between your home and working place is not allowed.

  7. When adding a new business trip or editing the existing one, the business trip start date cannot be earlier than the date when the company was founded.

  8. You can cover reasonable costs related to your business trips, incl. transportation, accommodation, travel insurance, visa etc. All documents (e.g. invoices) related to these costs have to be presented.

  9. You can receive daily allowance which is tax-exempt up to the following thresholds:

  • €50 per day for the first 15 days spent on business trips (maximum) in a calendar month

  • €32 per day for the rest of the month (or a combination of multiple trips)

  1. As a prerequisite to paying the daily allowance, there has to be documented evidence of a business-related trip.

  2. There’s no obligation to spend all the received daily allowance, nor to keep receipts of expenses incurred from the account of the daily allowance.

  3. There is no legal practice to consider your entire life during a year as a list of multiple business trips. Why? See point 1.

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