When amounts in an expense do not match the supporting document, it creates delays, reconciliation headaches, and even tax issues. Below are the key rules and practical examples to help you handle this correctly.
Core rules
- Document amount must match the receipt/invoice total - always record the full total from the document.
- Reimbursable amount can differ - this reflects what the company actually reimburses (e.g. per diems, personal portions excluded).
- Taxes must add up correctly - base amount + tax amount = document total.
- Explain exceptions - if reimbursable differs from the document amount, note it clearly in the description or approval comments.
Common situations
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Business meal with personal guest
- Document: 120.00 EUR, reimbursable: 90.00 EUR.
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Hotel invoice with minibar
- Document: 300.00 EUR, reimbursable: 250.00 EUR.
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Per diem policy
- Document: 65.00 EUR in receipts, reimbursable: 40.00 EUR per diem.
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Currency conversion
- Receipt £100, card charged €118. Record document in GBP, note exchange rate.
Legal & tax notes
- Document totals must always reflect the legal invoice/receipt.
- VAT can only be reclaimed on the business portion and with valid invoices.
- If the company reimburses personal portions, they may be taxable benefits depending on the jurisdiction.