Business Expense Report & Deductible VAT Manager
Track business travel expenses, deductible input VAT rules (meals, hotels, fuel, tolls), and mileage allowances.
Expense reports: which VAT can a French company recover?
In France, VAT on an expense report can be recovered on business meals, supplies and fuel, but not on employees' hotels or on train, plane or taxi fares. The tool splits each expense into net amount and VAT, classes the VAT as recoverable or not and works out mileage allowances with the French tax scale (€0.636/km for a 5 CV car up to 5,000 km).
Calculation
For each line: net = gross ÷ (1 + rate) and VAT = gross − net. The tool then adds up the amount to reimburse the employee, the VAT the company can recover and the VAT it cannot.
Default rules (French law)
| Category | Rate | VAT recoverable |
|---|---|---|
| Client meal, meal while travelling | 10% | yes |
| Hotel | 10% | no |
| Train, plane, taxi, ride-hailing | 10% | no |
| Fuel | 20% | yes, in full |
| Supplies | 20% | yes |
| Mileage allowance | no VAT | n/a |
Rate and box can be changed line by line. Mileage follows the French scale for up to 5,000 km a year: €0.529/km (3 CV), 0.606 (4 CV), 0.636 (5 CV), 0.665 (6 CV), 0.697 (7 CV and above).
Example
High-speed train €148, client lunch €86.50, hotel €165, cables €42, 85 km in a 5 CV car (85 × 0.636 = €54.06). Total to reimburse: €495.56. Recoverable VAT: €7.86 (meal) + €7.00 (cables) = €14.86. Non-recoverable VAT: €13.45 (train) + €15.00 (hotel) = €28.45.
Limits
- For a passenger car, VAT on petrol and diesel is only 80% recoverable; the tool counts it in full, which is only right for a commercial vehicle.
- Tolls have no category: enter them as supplies (20%, recoverable).
- The scale applies neither the bands above 5,000 km nor the 20% uplift for fully electric vehicles.
- Recovery requires an invoice in the company's name and a business expense. The result does not replace your accountant's advice.
Sources and dates: French Tax Code (CGI), Annex II, Art. 206 IV (staff accommodation and passenger transport excluded); CGI Art. 298, 4, 1° (fuel: 80% for passenger cars, petrol aligned with diesel on 1 January 2022); mileage scale for 2025 income, unchanged from 2024 (checked 14/10/2026).
Frequently Asked Questions
Can a French company recover VAT on a hotel bill?
No, not for accommodation of directors and employees: Article 206 IV of Annex II to the French Tax Code excludes these costs from VAT recovery. On a €165 night at 10% VAT, the €15 of VAT stays a cost for the company.
Is VAT on a business meal recoverable?
Yes, VAT on business meals and meals taken on business trips is recoverable, provided the expense serves the business and the invoice is in the company's name. On an €86.50 lunch at the 10% rate, that is €7.86.
How much VAT on fuel can a company recover?
For a passenger car, 80% of the VAT on petrol and diesel; for a commercial vehicle, 100%. Since 1 January 2022 petrol follows the same rules as diesel. The tool treats fuel as fully recoverable, so adjust the figure for a passenger car.
How is a French mileage allowance calculated?
Up to 5,000 km a year, multiply the distance by the scale coefficient: €0.636/km for a 5 CV car, i.e. €54.06 for 85 km. The scale for 2025 income was not raised from the 2024 one, and fully electric vehicles get a 20% uplift.
Is this tool really free?
Yes, all tools on Kristools are 100% free and accessible without registration.
Is my data protected?
Yes. All processing is performed directly and securely inside your browser. No personal data is sent to our servers.