Under the Act on Travel Allowances, if an employee agrees in writing with the employer to use a motor vehicle (which is a road vehicle or tractor) for a business trip, other than a vehicle provided by the employer, the employee is entitled to:

• Basic compensation for each commenced kilometer driven, and
• Reimbursement for consumed fuel.

Furthermore, if a private vehicle is used for business purposes, it must be included in the motor vehicle tax return for the relevant tax period(s).

Example of Travel Allowance Calculation

Business trip Bratislava → Banská Bystrica (approx. 210 km):

• Total distance (round trip): 420 km
• Flat-rate compensation: 420 km × €0.313 = €131.46
• Fuel costs:
  • Vehicle fuel consumption per technical certificate: 6.5 l/100 km
  • Total fuel consumption: 420 km × 6.5 l / 100 km = 27.3 litres
  • Fuel price (e.g., €1.65/l): 27.3 × €1.65 = €45.05

Total reimbursement: €131.46 + €45.05 = €176.51