What documents are needed to settle the delegation?

To settle a business trip, you'll primarily need travel details and documents confirming the expenses incurred. These will most often include: an approved travel request or order, a settlement form, tickets, invoices, bills, receipts, and information about meals provided, advance payments, and the route. If the employee used a private car, you'll also need the data necessary to settle the mileage allowance. However, not every expense requires a receipt. Per diems and lump sum payments are calculated based on the duration and mileage of the trip. Today, we'll take a closer look at the documents required for business trip settlement.

Documents for settling business trips – quick list

Document or information	When is it needed?	What should be checked?
Delegation request or business trip order	For every trip organized by the employer	Purpose, place, date, means of transport, traveler and any advance payment
Settlement of travel expenses	After the delegation is over	Actual start and end times of the trip and a list of charges
Train, plane and bus tickets	If the travel costs were incurred by the employee or need to be confirmed	Price, route, date and traveler
Invoice or bill for accommodation	When settling the actual cost of the hotel	Buyer details, stay date, amount and currency
Bills, receipts or invoices for other expenses	For parking, highway, taxi, public transport or other agreed services costs	The relationship between the expense and the business trip and compliance with company rules
Mileage details and employer consent	When using a car that is not owned by the employer	Route, number of kilometers, type of vehicle and accepted rate
Settlement of the advance payment	If the employee received the money before leaving	Amount paid, costs incurred and amount to be refunded or paid
Declaration of missing document	When it was not possible to obtain a bill, invoice or ticket	Type and amount of expense and reason for lack of confirmation

This is a basic package. The exact list may vary depending on the type of trip, employer policies, and how expenses are incurred.

Is a business trip order mandatory?

The regulations do not mandate a single official template for a business trip request. However, this does not mean that a company should not document the decision to send an employee on a business trip. The request or travel request allows for the establishment of:

• who is making the journey;
• where and for what purpose is he going;
• when the delegation begins and ends;
• what means of transport was accepted;
• whether the employee received an advance payment;
• who approved the trip.

The document may take the form of a company form, an electronic application, or a record created in a travel management system. The key is to be able to link the employer's decision to a specific trip and its subsequent settlement.

What receipts, invoices and tickets should I attach?

The settlement must be accompanied by evidence of the expenses for which the employee is to be reimbursed. This may include, in particular:

• train, plane and bus tickets;
• invoice or hotel bill;
• taxi fare receipts;
• public transport tickets;
• confirmation of parking and highway tolls;
• fuel invoices, if the settlement method allows for their inclusion;
• documents regarding other justified expenses approved by the employer.

A booking confirmation alone isn't always enough. It should clearly state what service was purchased, the amount, and whether it was actually paid for. If this information isn't available, the company may request an invoice, ticket, or payment confirmation. It's also worth specifying which costs the employee covered themselves and which were paid directly by the company. This will prevent the same expense from being billed twice.

Is a receipt sufficient to settle the business trip?

A receipt can confirm an expense, such as parking or transportation. Whether it's sufficient for reimbursement also depends on the company's policies and the type of expense. Two issues must be distinguished here:

• documenting the cost incurred by the employee;
• recording the expense and possible VAT deduction by the company.

A document sufficient for an employee's reimbursement won't always give the company the same tax treatment as a properly issued invoice. If you can obtain an invoice, it's best to immediately request one in the employer's name.

Does the diet need to be confirmed with food receipts?

No. Per diem is not a reimbursement of meal costs based on receipts. Its amount is determined based on the duration of the trip and information about the meals provided to the employee. Therefore, when settling the bill, you must provide:

• start and end time of the delegation;
• number of full and part-time travel days;
• information about free meals;
• information whether breakfast was included in the accommodation price;
• in the case of a trip abroad – the moment of crossing the border or starting and ending a flight or sea voyage.

How to document travel by private car?

If an employee wishes to travel on business in a vehicle that does not belong to the employer, they must obtain the employer's consent. An employer cannot unilaterally require an employee to use a private vehicle. To settle travel expenses, the following are most often required:

• consent to use the car;
• vehicle type and engine capacity;
• route;
• number of kilometers traveled;
• rate accepted by the employer;
• calculated mileage allowance value.

The company can use its own form or collect this data in an electronic travel expense report. Detailed rules and current calculations can be found in the travel expense calculator.

What to do if an employee has lost a receipt or has not received an invoice?

The lack of documentation does not always preclude expense settlement. If presenting an invoice, receipt, or ticket is impossible, the employee must submit a written statement. It is recommended that such a document include:

• date of expenditure;
• its type and height;
• place where the cost was incurred;
• connection of the expense with the business trip;
• reason for the lack of a document.

An example explanation might be:

I declare that on October 12, 2026, I incurred an expense of PLN 35 for travel from the station to the customer's office. I was unable to obtain a receipt due to a payment device failure.

However, the declaration shouldn't be considered a convenient replacement for every lost receipt. The company must still assess the reasonableness of the expense and its compliance with applicable regulations.

By what date must the documents be submitted?

An employee should settle a domestic or international trip no later than 14 days after its completion. Within this timeframe, they must submit information regarding the trip, supporting documents, and a statement of any advance payment received. This rule is based on the regulation on business trip payments. In private companies, some conditions may be specified in the remuneration policy, collective agreement, or employment contract. If the company has not implemented its own rules, the rules of the regulation apply. A detailed procedure for calculating the amount due is described in our step-by-step guide on how to settle a business trip.

Do documents for settling business trips have to be paper-based?

The regulations do not impose a single, universally applicable form for travel expense settlements, nor do they require the entire process to be paper-based. A company can use the electronic process if the information collected allows for the determination of the travel details, the amount due, and the source of individual costs. However, it is important to ensure that:

• the document was legible;
• it could be assigned to a specific expense and delegation;
• information about the person submitting and approving the settlement has been retained;
• data was available for finance and accounting;
• the method of storing documents complied with the company's policies and accounting and tax requirements.

An electronic invoice, a ticket saved on the platform or an electronic receipt does not have to be printed just to attach it to a paper form.

Instead of forms, messages and paper bills – one process

Most problems arise not from the regulations themselves, but from the fact that information about a single business trip is located in multiple places. The application arrives via email, the supervisor issues approval via instant messaging, the tickets are in the employee's inbox, and the invoices are only sent to accounting upon return. It's easy to miss something. In the worktrips.com business trip module, travel processing is handled in a single process:

Application → Acceptance → Reservation → Settlement

The employee submits the application online and submits it for approval. Once approved, they can book a hotel, flight, train, or car on the same platform. After completing the trip, they complete the per diem, mileage, and additional expenses allowances and assign the documents to the appropriate travel assignment.

Hotel and transportation booked previously on the worktrips.com platform are already part of the process, so there's no need to manually re-enter these services for billing. The completed data can then be forwarded to further financial and accounting services. For the employee, this means less document searching and less travel retracing. For the company, it means more organized costs, a consistent approval process, and better control over billing. See what business trip billing looks like from an employee's perspective, or explore the capabilities of the module designed for companies organizing business trips.

The rules for settling business travel expenses stem primarily from Article 77⁵ of the Labor Code and the regulation of the Minister of Labor and Social Policy regarding business travel expenses. Current information on documents and settlement deadlines can also be found on the website of the Ministry of Family, Labor and Social Policy. The full text of the regulation is available in the Electronic Journal of Laws. This article is for informational purposes only. Detailed documentation of expenses should be agreed upon with the finance or accounting department, taking into account the policies in force in the given organization.

 

Frequently asked questions

What documents are needed to settle the delegation?

You'll need travel details, expense reports, and supporting documents, including invoices, receipts, and tickets. For private car travel, you'll also need to provide the route, mileage, and vehicle details. If the employee received an advance payment, they must account for it.

Is an invoice always required to settle a business trip?

Not every expense requires an invoice. Regulations also specify receipts, tickets, and other documents confirming expenses. However, companies may define their own requirements, particularly due to accounting and tax regulations.

Can a business trip be settled without a receipt?

If obtaining the document was not possible, the employee may submit a written statement describing the expense and the reason for the lack of confirmation. The employer then assesses the justification for the expense.

Is it necessary to include receipts for meals with the diet?

No. Per diem is calculated based on travel time and meals provided. Employees must report meals received, but they do not calculate per diem based on food receipts.

Are the A1 certificate and the EHIC card documents for settling business trips?

They are not standard proof of expense. They may be needed to organize a trip abroad, obtain insurance, or confirm an employee's situation, but they do not replace invoices, tickets, or travel expense reports.

How much time does an employee have to settle his/her business trip expenses?

The employee should settle the costs of a domestic or foreign business trip within 14 days of its completion.