Per diem amount increased

Автор: admin_dev
Per diem amount increased

According to the provision of clause 140.1.7 of the Tax Code of Ukraine, the composition of business trip expenses includes expenses that are not supported by documentary evidence and are issued for meals and other needs of the individual calculated per day.

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Содержание статьи:

Depending on the distance of the business trip, such expenses are set at the following rates:

  • No more than 0.2 of the minimum wage per day of a business trip within Ukraine;
  • No more than 0.75 of the minimum wage per day of a business trip outside Ukraine;

For calculations, the minimum wage amount established on January 1 of the current year is used. And if one takes into account that in 2014 the minimum wage as of January 1 equals 1218 , then, accordingly, the maximum per diem amount is 243,60 for Ukraine, or 913,50 for abroad