Travel allowances
Employees who are obliged to travel or travel as part of their work are entitled to compensation, the amount of which depends on (i) the duration of the trip (and in particular whether the trip requires the employee to have to sleep outside from home) and (ii) remoteness, including whether he should travel within Bulgaria or abroad.
Thus, for a business trip without overnight stay, the daily travel allowance amounts to 20 BGN (about 10 €)
For a business trip to Bulgaria involving an overnight stay, the daily allowance is 40 BGN (about €20).
The company has the option of doubling these amounts without the compensation becoming either contributory or taxable.
When the business trip takes place abroad, the amount of the allowance depends on the country to which the trip is made. Thus, for a trip to Romania, the daily allowance without overnight stay is €46 and the daily allowance with overnight stay is €170. For travel to France, Germany or Luxembourg, the daily allowance without overnight stay is €56 and the daily allowance with overnight stay is €207. For travel to Switzerland, the daily allowance without overnight stay is €87 and the daily allowance with overnight stay is €246.
