Global Travel Expenses

What this file is

Functional role: Transaction pattern recognition and deductibility rules for travel expenses Status: Active reference data

Travel expenses are the second most error-prone category in freelancer bookkeeping (after payment processors). The core challenge: business travel is deductible, personal travel is not, and mixed-purpose trips require apportionment. This file provides pattern-matching rules for common travel vendors and jurisdiction-specific deductibility rules.

The business purpose test

• Business purpose test — Would this trip have happened without the business reason? If YES --> the travel cost is NOT deductible (it is a personal expense that coincidentally overlapped with some business activity). If NO --> the travel cost IS deductible (the trip was undertaken for business purposes). Mixed-purpose trips: If a trip has both business and personal days, only the business portion is deductible. Transport to/from the destination is typically fully deductible if the primary purpose is business (majority of days = business).

Vendor lookup table

Flights

Flights vendor lookup table

Bank statement text	Vendor	Category	Deductible?	VAT treatment	Notes
RYANAIR	Ryanair	Travel - Flights	Yes, if business purpose	EU: VAT exempt (international) or zero-rated. Domestic flights: local VAT may apply.	Budget carrier. IE entity.
FR RYANAIR	Ryanair	Travel - Flights	Yes, if business purpose	Same as above.	Card statement variant.
EASYJET	easyJet	Travel - Flights	Yes, if business purpose	Same VAT treatment as Ryanair.	UK entity.
EASYJET *	easyJet	Travel - Flights	Yes, if business purpose	Same as above.
BRITISH AIRWAYS	British Airways	Travel - Flights	Yes, if business purpose	International flights: zero-rated/exempt. UK domestic: standard rate.	UK entity.
BRITISH AIRWAY	British Airways	Travel - Flights	Yes, if business purpose	Same as above.	Truncated.
LUFTHANSA	Lufthansa	Travel - Flights	Yes, if business purpose	DE entity. International: exempt. DE domestic: 19% VAT.
LH LUFTHANSA	Lufthansa	Travel - Flights	Yes, if business purpose	Same as above.
AIR FRANCE	Air France	Travel - Flights	Yes, if business purpose	FR entity. International: exempt. FR domestic: 10% TVA.
KLM	KLM	Travel - Flights	Yes, if business purpose	NL entity. International: exempt.	Part of Air France-KLM.
DELTA AIR	Delta Air Lines	Travel - Flights	Yes, if business purpose	US entity. US domestic: 7.5% excise tax (not reclaimable).
UNITED AIRLINES	United Airlines	Travel - Flights	Yes, if business purpose	US entity. Same as Delta.
AMERICAN AIRLINE	American Airlines	Travel - Flights	Yes, if business purpose	US entity. Same as Delta.
SOUTHWEST AIR	Southwest Airlines	Travel - Flights	Yes, if business purpose	US entity. Same as Delta.
QANTAS	Qantas	Travel - Flights	Yes, if business purpose	AU entity. Domestic: 10% GST (claimable). International: GST-free.
EMIRATES	Emirates	Travel - Flights	Yes, if business purpose	AE entity. No VAT on international flights.
VUELING	Vueling	Travel - Flights	Yes, if business purpose	ES entity. International: exempt. ES domestic: 10% IVA.
WIZZAIR	Wizz Air	Travel - Flights	Yes, if business purpose	HU entity. International: exempt.	Budget carrier.
WIZZ AIR	Wizz Air	Travel - Flights	Yes, if business purpose	Same as above.
NORWEGIAN	Norwegian Air	Travel - Flights	Yes, if business purpose	NO entity. International: exempt.
TAP PORTUGAL	TAP Air Portugal	Travel - Flights	Yes, if business purpose	PT entity. International: exempt.
AIRMALTA	Air Malta	Travel - Flights	Yes, if business purpose	MT entity. International: exempt.
BOOKING.COM *FL	Booking.com (Flight)	Travel - Flights	Yes, if business purpose	NL entity. Acts as agent — VAT on service fee only. Flight itself follows airline VAT rules.	Booking.com is an intermediary.
EXPEDIA *	Expedia	Travel - Flights	Yes, if business purpose	US entity. Agent model — VAT varies.	Check if Expedia or airline is the merchant.
SKYSCANNER	Skyscanner	Travel - Flights	Skyscanner redirects to airlines/agents. The charge is from the actual seller.	N/A — Skyscanner does not charge directly.	If you see a Skyscanner charge, it is likely through a partner.
KIWI.COM	Kiwi.com	Travel - Flights	Yes, if business purpose	CZ entity. Acts as agent or MoR depending on booking.	Check invoice carefully.
GOOGLE *FLIGHTS	Google Flights	Travel - Flights	Google redirects — charge is from airline/agent.	N/A.	Google Flights does not sell tickets directly.

Hotels and accommodation

Hotels and accommodation vendor lookup table

Bank statement text	Vendor	Category	Deductible?	VAT treatment	Notes
BOOKING.COM	Booking.com	Travel - Accommodation	Yes, if business purpose	NL entity (Booking.com B.V.). Hotel charges VAT, not Booking.com. Booking.com's commission is a separate B2B service.	Booking.com is an agent — the hotel is the supplier.
BOOKING *	Booking.com	Travel - Accommodation	Yes, if business purpose	Same as above.
BDC *HOTEL	Booking.com	Travel - Accommodation	Yes, if business purpose	Same as above.	Card statement format.
AIRBNB	Airbnb	Travel - Accommodation	Yes, if business purpose	IE entity for EU (Airbnb Ireland UC). Airbnb is a MARKETPLACE — VAT treatment differs from hotels. Airbnb charges VAT on its service fee. The host may or may not charge VAT.	Airbnb invoices are split: accommodation (from host) + service fee (from Airbnb). Only Airbnb's service fee has clear VAT treatment.
AIRBNB *	Airbnb	Travel - Accommodation	Yes, if business purpose	Same as above.
HOTELS.COM	Hotels.com (Expedia)	Travel - Accommodation	Yes, if business purpose	US entity (Expedia group). Agent model in most markets.
EXPEDIA *HOTEL	Expedia	Travel - Accommodation	Yes, if business purpose	Check if merchant model or agency model — VAT treatment differs.
MARRIOTT	Marriott	Travel - Accommodation	Yes, if business purpose	Hotel charges local VAT/tourism tax at the rate of the hotel's country.	Large hotel chain.
HILTON	Hilton	Travel - Accommodation	Yes, if business purpose	Same as Marriott.
HILTON *	Hilton	Travel - Accommodation	Yes, if business purpose	Same as above.
IHG *	IHG (Holiday Inn, etc.)	Travel - Accommodation	Yes, if business purpose	Same as Marriott.	InterContinental Hotels Group.
ACCOR	Accor (Novotel, ibis, etc.)	Travel - Accommodation	Yes, if business purpose	FR entity. Local VAT applies at hotel location.
PREMIER INN	Premier Inn	Travel - Accommodation	Yes, if business purpose	UK entity. 20% VAT on accommodation.	UK budget hotel chain.
TRAVELODGE	Travelodge	Travel - Accommodation	Yes, if business purpose	UK entity. 20% VAT.	UK budget chain.
HOSTELWORLD	Hostelworld	Travel - Accommodation	Yes, if business purpose	IE entity. Agent model.	Budget accommodation.

Ground transport

Ground transport vendor lookup table

Bank statement text	Vendor	Category	Deductible?	VAT treatment	Notes
UBER *TRIP	Uber	Travel - Ground transport	Yes, if business purpose	NL entity for EU (Uber B.V.). UK: Uber charges 20% VAT. US: no sales tax on most rides.	Uber provides VAT invoices in most EU/UK markets.
UBER *	Uber	Travel - Ground transport	Yes, if business purpose	Same as above.
UBER EATS	Uber Eats	Meals (NOT transport)	See meals rules below	Different from Uber rides.	Do not classify as transport.
BOLT	Bolt (Taxify)	Travel - Ground transport	Yes, if business purpose	EE entity. EU: local VAT rules apply.	European ride-hailing.
BOLT.EU	Bolt (Taxify)	Travel - Ground transport	Yes, if business purpose	Same as above.
LYFT	Lyft	Travel - Ground transport	Yes, if business purpose	US entity.	Primarily US market.
LYFT *RIDE	Lyft	Travel - Ground transport	Yes, if business purpose	Same as above.
EUROSTAR	Eurostar	Travel - Ground transport	Yes, if business purpose	UK/FR/BE entity depending on route. Zero-rated for international segments in UK.	International rail.
THALYS	Thalys (now Eurostar)	Travel - Ground transport	Yes, if business purpose	Same as Eurostar.	Merged with Eurostar.
SNCF	SNCF	Travel - Ground transport	Yes, if business purpose	FR entity. 10% TVA on domestic rail.	French national rail.
SNCF *	SNCF	Travel - Ground transport	Yes, if business purpose	Same as above.
DB BAHN	Deutsche Bahn	Travel - Ground transport	Yes, if business purpose	DE entity. 7% VAT on domestic passenger transport.	German rail.
DB FERNVERKEHR	Deutsche Bahn (long-distance)	Travel - Ground transport	Yes, if business purpose	Same as above.
TRENITALIA	Trenitalia	Travel - Ground transport	Yes, if business purpose	IT entity. 10% IVA on domestic rail.	Italian rail.
RENFE	Renfe	Travel - Ground transport	Yes, if business purpose	ES entity. 10% IVA on domestic rail.	Spanish rail.
NS.NL	NS (Dutch Railways)	Travel - Ground transport	Yes, if business purpose	NL entity. 9% BTW on domestic rail.
TFL *	Transport for London	Travel - Ground transport	Yes, if business purpose	UK entity. Zero-rated public transport. No VAT to reclaim.	Tube, bus, Overground, Elizabeth line.
TRAINLINE	Trainline	Travel - Ground transport	Yes, if business purpose	UK entity. Agent — VAT is on the train ticket, not Trainline's fee (which is zero).	Booking platform.
HERTZ	Hertz	Travel - Car rental	Yes, if business purpose	Local entity. VAT at local rate on rental.	Car rental.
HERTZ *	Hertz	Travel - Car rental	Yes, if business purpose	Same as above.
SIXT	Sixt	Travel - Car rental	Yes, if business purpose	DE entity. Local VAT applies.
SIXT *	Sixt	Travel - Car rental	Yes, if business purpose	Same as above.
ENTERPRISE	Enterprise Rent-A-Car	Travel - Car rental	Yes, if business purpose	Local entity.
EUROPCAR	Europcar	Travel - Car rental	Yes, if business purpose	FR entity. Local VAT applies.
AVIS	Avis	Travel - Car rental	Yes, if business purpose	Local entity.
BUDGET RENT	Budget (Avis group)	Travel - Car rental	Yes, if business purpose	Same group as Avis.
FREENOW	FREE NOW (MyTaxi)	Travel - Ground transport	Yes, if business purpose	DE/IE entity. Local VAT rules.	Taxi app.
CABIFY	Cabify	Travel - Ground transport	Yes, if business purpose	ES entity.	Spain/LatAm ride-hailing.
GRABPAY	Grab	Travel - Ground transport	Yes, if business purpose	SG entity. Local VAT/GST rules.	Southeast Asia.
LIME *	Lime	Travel - Ground transport	Yes, if business purpose	US entity.	E-scooters/bikes.

Meals while travelling

Meals while travelling vendor lookup table

Bank statement text	Vendor	Category	Deductible?	VAT treatment	Notes
[RESTAURANT NAME]	Various restaurants	Travel - Meals	Partially deductible (varies by country — see table below)	Local VAT on food/drink at local rates.	Must be during business travel. Meals at home city are generally NOT deductible (unless client entertainment).
UBER EATS	Uber Eats	Travel - Meals	Same as restaurant meals	Platform model — VAT varies.	Delivery during business travel.
DELIVEROO	Deliveroo	Travel - Meals	Same as restaurant meals	UK/EU entity.	Same note.
JUST EAT	Just Eat	Travel - Meals	Same as restaurant meals	NL entity (Just Eat Takeaway).	Same note.

Meal deductibility by jurisdiction

Meal deductibility by jurisdiction

Jurisdiction	Deductible %	Conditions	Notes
US	50% of actual cost (meals while travelling for business)	Must be away from "tax home". Lavish/extravagant meals disallowed. No deduction for meals with no business purpose.	The 100% temporary deduction for restaurant meals expired after 2022. Back to 50% for 2023+.
UK	100%	Must be "wholly and exclusively" for business. Subsistence while travelling on business qualifies. Regular commute meals do NOT qualify.	HMRC allows reasonable meal costs while travelling for business.
Germany	Actual cost NOT deductible for self-employed meals. Use per-diem (Verpflegungspauschale) instead.	See per-diem table below.	Self-employed: actual meal costs are not deductible. Only the flat per-diem rate applies.
France	Actual cost minus "normal meal cost" (repas pris a domicile). 2025: approx. EUR 5.35 deducted per meal.	Only the excess over normal home-eating cost is deductible. Cap of ~EUR 20.70 per meal.	Complex calculation. Per-diem is simpler.
Australia	100% if incidental to travel	Must be travelling overnight for business. Day-trip meals generally not deductible.	Overtime meal allowance is separate.
Canada	50% of actual cost	Must be while travelling for business (away from metropolitan area for 12+ hours).	Long-haul truck drivers: 80%.
Spain	Deductible up to EUR 26.67/day (domestic) or EUR 48.08/day (international)	These are the maximum amounts. Excess is not deductible.	Per Reglamento del IRPF art. 9.
Italy	75% of actual cost (up to 2% of revenue)	Cap linked to total revenue.	Complicated cap system.
Netherlands	80% of actual cost	20% is deemed personal benefit (forfaitaire bijtelling).	Always 80%, regardless of purpose.
India	100% if genuinely for business	Must be for business travel. Personal meals not deductible.	Keep receipts.

Per-diem rates by jurisdiction (alternative to actual costs)

Per-diem rates by jurisdiction

Jurisdiction	Domestic per-diem rate	International per-diem rate	Hours threshold	Notes
US	Varies by city (GSA rates). Range: $59-$79/day for meals & incidentals (M&IE). High-cost cities up to $79.	Set by State Department per destination city.	Must be away overnight.	GSA rates updated annually at gsa.gov. Can use "high-low" simplified method: $310/$75 (high-cost) or $220/$75 (other).
UK	Benchmark scale rates: Breakfast GBP 11, Lunch GBP 11, Dinner GBP 26, plus incidentals GBP 5-10/night.	Same rates or actual.	Must be travelling for business.	HMRC Employment Income Manual EIM05231. Sole traders can use these as a benchmark.
Germany	EUR 16/day (travel 8-24 hours), EUR 32/day (24-hour absence), EUR 16 for arrival/departure days.	Varies by country (BMF publishes list annually). E.g., US $66, UK GBP 52, FR EUR 58 for 24-hour absence.	8+ hours absence from home/primary workplace.	Verpflegungspauschale. First 3 months of same location only. After 3 months at same destination: no more per-diem.
France	Forfait repas: ~EUR 20.70/meal (employee). Self-employed (BNC): actual costs or forfait at URSSAF rates.	Varies by country.	Must be away from normal workplace.	URSSAF baremes. Complex for self-employed.
Australia	ATO reasonable travel allowance rates (updated annually). 2024-25: varies by salary band. Tier 1 (lowest salary): AUD 131.65/day (meals), AUD 309/night (accommodation capital cities).	Varies by country (ATO publishes table).	Must be travelling overnight.	Tax Determination TD 2024/3 (or latest).
Canada	Treasury Board rates. 2025: CAD 23.40 breakfast, CAD 23.55 lunch, CAD 52.15 dinner, CAD 17.30 incidentals = CAD 116.40/day.	NJC rates by destination.	Must be away from metropolitan area 12+ hours.	Only 50% of meal per-diem is deductible for tax (same as actual).
Spain	EUR 26.67/day (domestic), EUR 48.08/day (international). Accommodation: EUR 53.34/day (domestic), EUR 91.35/day (international).	See domestic column — international rate is higher.	Must be outside municipality of workplace.	Reglamento IRPF art. 9. These are tax-free maximums for employees. Self-employed: consult advisor.
Italy	EUR 46.48/day (domestic lump sum) or actual with 75% deductibility.	EUR 77.47/day (varies by destination, MEF decree).	Must be outside municipality of workplace.	Complex interaction between 75% meal cap and 2%-of-revenue overall cap.
Netherlands	No official per-diem for self-employed. Must use actual costs (80% deductible for meals).	Same — no per-diem available.	N/A.	NL does not offer per-diem for zelfstandigen.
India	No statutory per-diem for self-employed. Actual costs only.	Same.	N/A.	Keep all receipts.
Malta	No official per-diem. Actual costs, must demonstrate business purpose.	Same.	N/A.	IRD practice: reasonable costs accepted with documentation.

Co-working while travelling

Co-working while travelling vendor lookup table

Bank statement text	Vendor	Category	Deductible?	VAT treatment	Notes
WEWORK	WeWork	Travel - Co-working / Office expenses	Yes, if business purpose	Local entity. Local VAT on office rental. Most jurisdictions: standard-rated.	Day pass or hot desk.
WEWORK *	WeWork	Travel - Co-working / Office expenses	Yes, if business purpose	Same as above.
SPACES	Spaces (IWG/Regus)	Travel - Co-working / Office expenses	Yes, if business purpose	NL/local entity. Standard-rated VAT.	Part of IWG group.
REGUS	Regus (IWG)	Travel - Co-working / Office expenses	Yes, if business purpose	Same group as Spaces.
IWG *	IWG (Regus/Spaces)	Travel - Co-working / Office expenses	Yes, if business purpose	Same as above.
HUBBLE HQ	Hubble	Travel - Co-working / Office expenses	Yes, if business purpose	UK entity. 20% VAT.	UK co-working marketplace.
DESKPASS	Deskpass	Travel - Co-working / Office expenses	Yes, if business purpose	US entity.	Co-working day pass aggregator.
CROISSANT	Croissant	Travel - Co-working / Office expenses	Yes, if business purpose	US entity.	Co-working membership.
[LOCAL COWORKING]	Various local co-working spaces	Travel - Co-working / Office expenses	Yes, if business purpose	Local VAT rates apply.	Many small co-working spaces appear under their own name.

Mixed-purpose trip apportionment rules

Rule: primary purpose determines transport deductibility

Rule: primary purpose determines transport deductibility

Scenario	Transport (flights/trains)	Accommodation	Meals
5 business days, 0 personal days	100% deductible	100% deductible	Per local rules (see above)
5 business days, 2 weekend personal days	100% deductible (primary purpose is business)	Business days only	Business days only
3 business days, 4 personal days	NOT deductible (primary purpose is personal) in US. Apportioned in some other jurisdictions.	Business days only	Business days only
Business conference + 1 extra day tourism	100% transport if primary purpose is conference	Conference days + 1 extra night	Conference days only
Spouse/partner travels along	Only the employee/freelancer's costs. No deduction for companion.	Single-room rate only (not the couple supplement).	Freelancer's meal only.

• US-specific rule (IRC Section 274(c)) — For foreign travel of 7+ days where personal days exceed 25% of total days, transport must be apportioned (business days / total days). (IRC Section 274(c))

Common mistakes

1. Deducting daily commute as business travel. Travel from home to your regular place of work is commuting, not business travel. It is never deductible (in any jurisdiction). Travel from your regular place of work to a client site, or travel to a temporary workplace, is business travel.

2. Not separating Airbnb service fee from accommodation cost. Airbnb invoices split the charge into accommodation (paid to host) and service fee (paid to Airbnb). The VAT treatment differs. The accommodation portion may or may not include VAT depending on the host's VAT status.

3. Claiming meals at home city. Meals are only deductible as travel expenses when you are away from your tax home on business. Lunch at your local cafe is not a business travel expense.

4. Ignoring per-diem as an alternative. Many freelancers track actual receipts for meals when the per-diem flat rate would be simpler and sometimes more generous. Check the per-diem rate first.

5. Forgetting tourism taxes. Many cities charge a tourism/city tax (taxe de sejour, Kurtaxe, tassa di soggiorno). This IS part of the accommodation cost and IS deductible if the stay is for business.

6. No business purpose documentation. Always record WHY you travelled: client name, meeting purpose, conference name, project reference. Without this, the deduction is indefensible on audit.

Disclaimer

This file provides general guidance for classifying travel expenses. Tax rules on travel deductibility, per-diem rates, and meal caps change annually. Always verify rates against the relevant tax authority's current publications. This is not tax advice. A qualified professional should review all classifications before filing.

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.