Amendment to the Act on Travel Allowances – changes from 1.1.2025

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Electric vehicles

The unit price of fuel is specified where the fuel is electricity. In this case, the proof of purchase in addition to a receipt from, for example, a charging station will be deemed to be a receipt from the electricity supplier, from which the unit rate for electricity for the household where the employee charged the vehicle can be derived, which need not be the employee's household alone.

If the employee is unable to prove the unit price of the fuel by means of a document, data from the Statistical Office of the Slovak Republic may be used.

It has also been amended to allow the employee to prove the consumption of electricity by means of a meter built directly into the electric vehicle, which can be used to prove the consumption of electricity.

Increase in fuel consumption

An increase of 10% in the consumption indicated in the vehicle registration document according to the different standards is introduced, thus aligning the consumption indicated in the vehicle registration document with the actual fuel consumption.

A new point (e) is specifically introduced for electric vehicles with a consumption figure on the vehicle registration document (not mandatory). In view of the increased consumption of EVs at higher speeds, an increase of 20% is introduced for driving on expressways and motorways.

The changes applicable from 1 January 2025 are highlighted:

• The consumption shown on the vehicle's bill of sale shall be used to calculate the reimbursement for fuel consumed as follows:
• If the vehicle document indicates consumption only according to the relevant Slovak technical standard, the consumption according to this standard shall be used, increased by 10% and, when the vehicle is driven in a city, increased by 40%;
• If the vehicle document indicates consumption according to a Slovak technical standard and a regulation of the European Economic Commission or according to a regulation of the European Economic Commission, the consumption according to the regulation of the European Economic Commission, calculated by arithmetic average, shall be used, increased by 10% and, when the vehicle is driven in a city, the consumption according to the regulation of the European Economic Commission for city driving shall be used, increased by 10%;
• Where the vehicle document shows consumption broken down into urban cycle, extra-urban cycle and combined cycle, the consumption corresponding to the relevant traffic cycle shall be used, increased by 10%, or the consumption corresponding to the combination of the individual traffic cycles derived from the specific driving mode of the vehicle, increased by 10%; in the case of a combination of the individual traffic cycles, only the consumption for the combined cycle, increased by 10%, shall be used at the request of the employee;
• Where the vehicle document indicates consumption without a breakdown by cycle, this consumption shall be used increased by 10% and increased by 20% when the vehicle is driven in the city;
• Where the vehicle document of a vehicle which is powered solely by electricity indicates the consumption of electricity, that consumption shall be increased by 10% and, when the vehicle is driven on expressways and motorways, by 20%.

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