> Quick answer: The EU does not set unified per diem or mileage rates—each member state publishes its own business travel expense schedules (Germany EUR 0.30/km, France barème kilométrique, Netherlands €0.23/km HMRC-equivalent scales, etc.)—but cross-border employers must comply with GDPR for GPS tracking and national tax rules in each country where employees drive. Scootee configures territory-specific rate tables per jurisdiction.
EU business travel reimbursement landscape
The European Union harmonises many employment and data protection rules, but business travel reimbursement remains nationally governed. There is no single EU-wide per diem schedule or kilometre rate. Pan-European field teams trigger compliance obligations in every member state where employees perform Dienstreise, déplacements professionnels, or spostamenti di lavoro.
Enterprises operating across Germany, France, Netherlands, Belgium, Spain, Italy, Poland, and Nordics must maintain territory-specific rate tables for both kilometre reimbursement and meal/accommodation per diems (Verpflegungsmehraufwand, indemnités repas, diarie).
Representative EU member state rates 2026
| Country | Mileage benchmark | Meal per diem (full day, approximate) |
|---|---|---|
| Germany | EUR 0.30/km | EUR 28 (24-hour absence benchmark) |
| France | Barème kilométrique (scale by CV) | EUR 20.70–53.10 depending on zone |
| Netherlands | €0.23/km (2024–2026 tax-free benchmark) | €42.78 (abroad scale varies) |
| Belgium | EUR 0.4299/km (federal 2026 index) | EUR 21.22 domestic full day |
| Spain | EUR 0.26/km (AEAT standard) | EUR 29.90 domestic (2026) |
| Italy | EUR 0.42/km (ACI tables) | EUR 29.40 (2026 domestic) |
| Poland | PLN 1.15/km (2026 Ministry benchmark) | PLN 45 domestic per diem |
| Sweden | SEK 25/km (Skatteverket 2026) | SEK 290 full day domestic |
Rates update annually via national tax authorities. Always verify current figures with local Steuerberater, expert-comptable, or payroll advisers.
Legal requirements table — EU cross-border employers
| Topic | EU-wide / national rule |
|---|---|
| Mileage rates | National tax authority schedules (no EU harmonisation) |
| Per diem meal rates | National scales; EU institutions have separate scales for EU officials |
| GDPR (EU 2016/679) | Uniform across EU/EEA — location data requires lawful basis and transparency |
| Works council co-determination | Germany BetrVG, France comité social, Netherlands OR, etc. |
| Posted Workers Directive | Cross-border posting may affect applicable employment terms |
| Penalty exposure | National tax reassessment; GDPR fines up to €20M or 4% global turnover |
GDPR GPS employee tracking across the EU
GDPR applies uniformly across all EU member states (and EEA). Key workforce GPS requirements:
1. Lawful basis — Legitimate interests (Art. 6(1)(f)) or contract (Art. 6(1)(b)) with documented balancing tests.
2. Transparency — Art. 13/14 privacy notices in local languages.
3. Data minimisation — Shift-session GPS during business travel only.
4. Cross-border transfers — If GPS data leaves the EU, Chapter V transfer mechanisms (SCCs, adequacy) apply.
5. Works council consultation — National co-determination laws may require agreement before GPS deployment.
6. DPIA — Art. 35 impact assessments for systematic large-scale location monitoring.
The European Data Protection Board (EDPB) Guidelines on processing personal data in employment contexts emphasise that employers bear heightened responsibility for proportionate monitoring.
Per diem vs. mileage: employer obligations
Kilometre reimbursement
Reimburse at national benchmark rates or document actual costs. Personal vehicle business use and company car rules differ by country (e.g., France barème kilométrique depends on fiscal horsepower).
Per diem (meals and incidentals)
Most EU countries publish tax-free daily meal allowances based on absence duration (departure before 8:00, return after 20:00, overnight stay). Employers must apply correct national scales when employees cross borders—a German per diem does not apply automatically to a day worked in France.
Cross-border practical rules
- Apply the rate of the **country where work is performed** for tax purposes in most scenarios
- Document **country, date, purpose, and kilometres** per jurisdiction
- Configure payroll to handle multi-currency reimbursement (EUR, PLN, SEK, etc.)
- Harmonise GPS retention policies with the strictest applicable national standard
Employer obligations checklist — EU
- [ ] Maintain territory-specific kilometre and per diem rate tables per member state
- [ ] Collect journey records with date, route, purpose, and km per country
- [ ] Provide GDPR privacy notices in local languages
- [ ] Consult works councils / employee representatives before GPS deployment
- [ ] Limit GPS tracking to work shifts and active business travel
- [ ] Configure multi-currency expense and reimbursement workflows
- [ ] Conduct DPIAs for pan-EU GPS rollout
- [ ] Retain records per national tax limitation periods (typically 5–10 years)
- [ ] Review Posted Workers Directive implications for cross-border assignments
How Scootee automates EU compliance
Scootee is built for pan-European field operations with territory-specific rate configuration, kilometre-native distance, and GDPR-aligned shift-session GPS.
- **Territory rate tables** configure Germany EUR 0.30/km, France barème, Netherlands €0.23/km, and other national schedules.
- **Distance Engine** calculates road-distance kilometres across EU road networks.
- **Multi-currency expense** supports EUR, GBP, PLN, SEK reimbursement workflows.
- **Privacy-by-design** shift activation supports GDPR proportionality requirements.
- **Audit exports** produce jurisdiction-tagged logs for national tax audits.
Scootee Platform Explore , [EU business mileage rules](/blog/eu-business-mileage-reimbursement-rules/), [Germany mileage law](/compliance/germany-mileage-reimbursement-law/), and [GPS compliance guide](/resources/gps-employee-tracking-compliance/).
Frequently asked questions — EU business travel
Is there a single EU per diem rate?
No. Each member state publishes its own meal and travel expense scales. EU institutions maintain separate scales for EU officials that do not apply to private employers.
What mileage rate should EU employers use?
The national benchmark in each country where driving occurs—e.g., Germany EUR 0.30/km, Netherlands €0.23/km, Belgium ~EUR 0.43/km.
Is GPS employee tracking legal across the EU?
Yes, with GDPR compliance: lawful basis, transparency, minimisation, and national works-council consultation where required.
How do cross-border field teams handle reimbursement?
Configure territory-specific rates; apply the tax rules of the country where work is performed; document each jurisdiction separately.
Does Brexit affect UK-EU travel reimbursement?
UK HMRC guide UK employees driving in the EU follow EU member state rules abroad; UK domestic travel follows HMRC AMAP. See .
VAT and payroll tax interactions
EU mileage reimbursements are generally not subject to VAT when structured as expense reimbursement rather than consideration for services, but payroll tax treatment varies: Germany treats Kilometerpauschale as tax-free within limits; France applies barème kilométrique scales; Netherlands uses fixed per-km benchmarks. Pan-EU payroll teams should map tax-free thresholds per country before configuring Scootee territory tables.
Related compliance resources
- [Germany mileage reimbursement law](/compliance/germany-mileage-reimbursement-law/)
- [UK HMRC mileage allowance](/compliance/uk-hmrc-mileage-allowance/)
- [Canada CRA mileage reimbursement](/compliance/canada-cra-mileage-reimbursement/)
- [EU business mileage rules blog](/blog/eu-business-mileage-reimbursement-rules/)
- [How does GPS mileage reimbursement work?](/answers/how-does-gps-mileage-reimbursement-work/)
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*Last updated: July 2, 2026. This article summarizes general EU and national business travel compliance considerations and does not constitute tax or legal advice. Consult qualified advisers in each member state for specific matters.*
Implementation roadmap for HR and accounts teams
Rolling out compliant mileage reimbursement and GPS tracking requires coordinated steps across HR, legal, accounts, and IT:
1. Policy draft — Publish written travel and mileage rules specifying eligible trips, excluded commuting, reimbursement rate methodology, and GPS monitoring scope.
2. Privacy review — Legal/compliance reviews location data flows, retention, subprocessors, and employee notice language before app deployment.
3. Rate configuration — Accounts configures territory-specific per-mile or per-km tables matching tax authority benchmarks for each operating jurisdiction.
4. Pilot cohort — Test with a single field team region; validate GPS accuracy on representative routes before enterprise rollout.
5. Payroll integration — Map reimbursement export format to payroll cycles; separate taxable vs. non-taxable components.
6. Manager training — Teach supervisors to approve trips based on verified distance, not employee estimates.
7. Annual review — Reconcile rates against tax authority updates each January; validate car allowances against actual employee cost surveys.
Common audit triggers and mistakes
Auditors and regulators typically challenge: (1) missing business purpose on trip logs, (2) commuting miles incorrectly included, (3) round-number estimates without route evidence, (4) GPS data retained without access controls, and (5) reimbursement rates not updated when tax authorities publish new benchmarks. Automated GPS mileage systems address triggers (1)–(3); role-based access and retention policies address (4); territory rate tables address (5).
Enterprises operating across multiple countries should maintain a compliance matrix mapping each territory's per-mile/km rate, per diem meal scales, GPS privacy obligations, and record retention periods—updated annually when finance publishes new tax authority schedules. Field operations directors should review this matrix each quarter alongside fuel price trends.