Travel allowance granted and checking limits
Travel allowance = Daily allowance granted × Eligible days. The calculation from the entered daily values is: Calculated amount above the entered daily limit, in RON = maximum(Daily allowance granted − Tax-exempt daily allowance, 0) × Eligible days × Exchange rate.
Confirm the eligible duration, the limit applicable to the destination and the monthly salary-based limit for the person's circumstances separately. The daily value entered does not by itself prove that all tax exemption conditions are met; check the difference in the payroll before reporting. The final taxable amount is determined after checking both limits and may be greater than this difference.
Check the active company, period and editing permission before any confirmation. Follow only steps applicable to the company's legal form and accounting regime.
Supporting documents
- Prepare travel authorization, actual interval, supporting documents and payment evidence.
Completing and checking data
- Check the company, period and documents before entering data. Search for an existing transaction with the same reference to avoid duplication.
- Use ‘Add trip’ and enter the employee, destination, country, currency, departure and arrival dates and times, exchange rate and daily allowance granted. Compare details with the travel documents.
- Check duration, calculated daily allowance and the taxable portion in lei against limits applicable to the employee. Payroll reconciliation and payment require separate verification; the computed amount does not prove payment.
- Continue to the related records and compare dates and values. For corrections, retain the document and check previously confirmed effects separately.
The transaction can be traced to its document and result in the related records.
Official sources for this activity
Checked on 10 September 2026. Apply the rules for the period and the company's legal form.
- Accounting Law No. 82/1991 — supporting documents and accounting registers
- OMFP No. 2.634/2015 — financial and accounting document rules
- D112 — instructions applicable from July 2026, Order 605/95/928/2314/2026
- ANAF — D112 versions by reporting month
- ANAF — tax obligations calendar
- ANAF — special December deadline, Article 155(2) of the Tax Procedure Code
Related resources
Practical example
Ion Popescu has a supported two-day business trip and a documented allowance of RON 100/day in this example. The amount granted is 2 × 100 = RON 200. Check the eligible duration, applicable limits and any taxable portion separately; the example amount is not a statutory limit.
Frequently asked questions and solutions
The transaction has incorrect details or values.
Compare the source and period and use the available correction action. Check versions, issued documents and posted entries before repeating generation or confirmation.
The advance exceeds supported expenses. How should I treat the difference?
Compare the advance with the expense claim and accepted documents. Explain the difference through a documented repayment or adjustment as appropriate. For allowances, separately check days, entitlement and tax treatment; for trips, check route and purpose.