This article discusses the following:

The Belgian tax authority wants to get a better view on the business expense reimbursements employees receive. From income year 2022 onwards, employers will therefore need to record additional data in the tax forms (281.10 for employees and 281.20 for directors).

Before 2022, the tax forms did not mention much information about expenses to be borne the employer. Employers only had to indicate which type of reimbursements were made in a certain income year. The three types of reimbursements are 1) Flat-rate reimbursement based on serious norms; 2) Flat-rate reimbursement not based on serious norms; 3) Reimbursement based on expense receipts and supporting documentation. Only for the second type, flat-rate reimbursement not based on serious norms, the employer needed to mention the total amount of the flat-rate reimbursement.

The requirement to report is extended by the law of 27 June 2021 amending article 57 of the Belgian Income Tax Code. For reimbursements as of 1 January 2022, you have to include the total amount of all types of expense reimbursements on the tax forms.

This requirement does not apply to the situation where an employee advances the payment of an invoice in the name of the employer. In this case, the reimbursement does not have to be included in the tax form.

If you do not comply to this reporting requirement as an employer, you may be sanctioned by an administrative fine or by non-deductibility. It is therefore crucial to manage and keep track of the reimbursements of expenses.

In Rydoo, you can download a report of all relevant expenses. This report can show the total amount of reimbursed business expenses for each user.

1. Go to expenses section.

2. Go to the finance role.

3. Click ‘all’ to see all expenses.

4. Filter on the relevant data

5 a) If your company does not have the expense status 'Reimbursed', filter on the status ‘reported’ and filter on ‘reimbursable’ for all reported reimbursable expenses. To be sure that all these expenses are actually reimbursed after they were reported, we advise to check this internally.

5 b) If your company has the expense status 'Reimbursed', filter on the status 'reimbursed' instead of 'reported'.

6. You can use additional filters if applicable. An example of an additional filter that can be relevant is filter out invoice (if the invoice checkbox function in the expense page is enabled). Filtering out invoices will allow you to exclude these from your report, since as mentioned above the reporting requirement does not apply to the situation where an employee advances the payment of an invoice in the name of the employer. This specific type of reimbursement thus does not have to be included in the tax form and can be filtered out of the report.

7 a) You can choose for an excel of a pdf export. For an excel export, click on export, summarize by user and choose excel as file format.

Below you can see an example of the type of export you can then download. As you can see, the total amount of reimbursed expenses is shown per user.

7 b) For a pdf export, click on export, summarize by user and choose pdf as file format.

Below you can see an example of the type of export you can then download. As you can see, the total amount of reimbursed expenses is shown per user.