FAQ asked by employers and freelancers

Questions asked by employers

Can I return unused vouchers?
Yes. To do that, the employer needs to complete a request for a credit note. The employer (or an authorised person) can send the unused vouchers along with the request for a credit note directly to the headquarters in Bratislava, or submit them personally at a branch in Bratislava.

Is there a deadline for returning vouchers from the previous year?
The employer can return unused vouchers by 20 January of the following year after the vouchers expire.

What happens after I return the unused vouchers?
After returning the unused vouchers from the previous year, the employer will be issued a credit note in the amount of the total nominal value of the unused vouchers payable within 30 calendar days.

When can I start buying Ticket Restaurant® vouchers valid for the next year?
New Ticket Restaurant® vouchers are sold from 1 October.

Can I have the vouchers replaced if I want to start using a different nominal value?
The vouchers cannot be replaced one by one because each voucher is tied to an invoice. The employer must return them as unused vouchers.

How can I let you know about the change of the company particulars?
By sending a notification of the change of particulars by fax, e-mail, or post to the headquarters in Bratislava.

What is the best nominal value of meal vouchers?
The most beneficial nominal value is €4.80. With this meal voucher, the employer can claim the maximum statutory value of €2.64 on expenses, which is 55% of the voucher value.

How is the commission charged? Is the commission paid by the employee?
The commission is charged as an expense under “other services”. The commission is not paid by the employee.

Questions asked by freelancers

Can freelancers buy meal vouchers or meal cards?
The amendment to the Act on Income Tax, valid from April 2009, states that freelancers may reduce their tax base by the full amount of the meal allowance provided during a business trip lasting 5 to 12 hours per day worked. The easiest way to take advantage of this legal option is to buy Ticket Restaurant® meal vouchers or meal cards.

What is the best nominal value of meal vouchers?
The most beneficial nominal value is €4.80 because freelancers/self-employed professionals can reduce their tax base by the full amount of the meal allowance provided during a business trip lasting 5 to 12 hours per each day worked. With Ticket Restaurant® meal vouchers, freelancers/self-employed professionals can reduce their tax base by up to €4.80 per day! However, they must not be simultaneously entitled to meal allowance in connection with a dependent activity, and must not claim catering expenses otherwise.

Where to pay by the meal card or by the vouchers from Edenred?
You can use the meal card, mobile payments with the card, meal vouchers and gift vouchers at our partner acceptance points. For the list, please go to acceptance points search engine on this webpage.

Can I return unused vouchers?
Yes. To do that, the freelancer/self-employed professional needs to complete a request for a credit note. The freelancer/self-employed professional can send the unused vouchers along with the request for a credit note directly to the headquarters in Bratislava, or submit them personally at a branch in Bratislava.

Is there a deadline for returning vouchers from the previous year?
The freelancer/self-employed professional can return unused vouchers by 20 January of the following year after the vouchers expire.

What happens after I return the unused vouchers?
After returning the unused vouchers from the previous year, the freelancer/self-employed professional will be issued a credit note in the amount of the total nominal value of the unused vouchers payable within 30 calendar days.

How can freelancers declare their catering expenses?
To simplify and support business activities, the Act on Income Tax in 2006 modified the meal allowance for tax payers with an income according to Art. 6 par. 1 and 2 of the Act on Income Tax. Freelancers/self-employed professionals can declare their catering expenses by an invoice for the purchase of meal vouchers or meal cards. That is the simplest way administratively speaking. The advantage of meal vouchers/cards is that you do not need to document every single restaurant receipt. Moreover, freelancers/self-employed professionals can use meal vouchers and meal cards to reduce their tax base by up to €4.80 per day! However, they must not be simultaneously entitled to meal allowance in connection with a dependent activity, and must not claim catering expenses otherwise.

Can I claim meal allowance for Saturdays and Sundays on expenses? How do I prove the number of working days?
Freelancers/self-employed professionals can claim meal allowance on expenses also for Saturdays and Sundays, but they need to prove that they really worked on those days.

What are the most common mistakes that entrepreneurs make when claiming meal expenses? What if they buy meal vouchers retrospectively for the previous period?
If a freelancer starts his/her business on 15 July, and buys vouchers on 10 August, how many vouchers can he/she claim on expenses as of 10 August? Is it better to buy vouchers for a month, or for the whole period until the end of the year?

The most common mistake that entrepreneurs make is to buy vouchers for a previous period. In that case, it is clear that the entrepreneur could not have used the vouchers for catering in the previous period because did not have them available. This means that entrepreneurs cannot use meal vouchers bought retrospectively to reduce their tax base.

As for the period for which you should buy meal vouchers, it is more practical to order vouchers for several months ahead. In that way, you eliminate the risk of forgetting and buying vouchers after the beginning of the month, which would mean that you cannot claim the expenses for days on which you did not have the vouchers available. It is advisable to purchase food vouchers for a longer period, for example 4 to 6 months.

Please note that if the entrepreneur–natural person is, at the same time, an employee eligible to a meal allowance provided by the employer, he/she cannot claim a meal allowance as an entrepreneur.

Sometimes, it also happens that entrepreneurs–natural persons cannot prove the number of days worked, and thus the amount of food allowance that they want to claim on expenses. Please note that during a holiday or time off work, entrepreneurs cannot claim meal allowance on expenses. Entrepreneurs can prove that they performed business activities on a given day, for example, by a driver’s logbook with a business trip, delivery notes confirmed by the recipients, an invoice issued for their activity on the day of claiming meal allowance (e.g. at the weekend), etc.

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The information provided is for information purposes only. Although we exercised due professional care in providing the information, we accept no responsibility for any inaccuracies, errors, or damages arising out of reliance on this information. In any case, we recommend that you seek professional advice on a particular issue.