Before you proceed with country-specific requirements, you must first review the General Expense Submission Rules in this article: Submitting employee expenses: Country specific policies, compliance, and quick tips
Detailed expense taxation policy
For a comprehensive understanding of the underlying rules and regulations, including the full scope of eligible expenses and detailed procedural requirements, employees must refer to the complete Expense Policy, available here.
Remote France tax details
According to the French regulations, for certain expenses to be exempted from IR and CS (if allowed by regulation), the invoice must contain Remote France's name. In other cases, the invoice can have the employee's name. The required documentation differs by expense type and is specified in each section below.
- Name: Remote Technology Services France
- Address: 27 Rue Maurice Flandin 69003 Lyon, France
-
Tax Number: FR 60889598462
- Name: Remote SAS
- Address: 27 Rue Maurice Flandin 69003 Lyon
- Tax Number: FR 02884383076
Expense categories and documents required for tax exemption
It is very important to know that all expenses must go through the Remote platform and that any direct compensation from the Customer to employees is not allowed.
This means that Employees must submit their expenses via the Remote platform in order to receive reimbursement on payroll. Once submitted, the expenses will go through our internal review process to ensure compliance.
Approved expenses are always reimbursed. However, exemption from income tax (IR) and social security contributions (CS) will be determined based on the presentation of the necessary supporting documents.
To claim expenses with the corresponding supporting documentation, go to Portal → Expenses → Add Expense → General.
See also: [Employee] How to add an expense
1. Tech and work equipment
Sub-category |
Description |
Tax exemption possible |
Invoice must be billed to Remote? |
Valid documents for tax exemption |
|---|---|---|---|---|
Work equipment (employer-owned) |
Physical items such as a laptop, monitor, chair, desk, keyboard, mouse, or headset that are owned by the employer and used for work purposes. |
✅ Yes |
✅ Yes |
To keep it tax-free upload invoice issued with “Remote Technology Services France / Remote SAS” tax details (legal name + address + tax ID). Select Tech and work equipment → Work equipment (employer-owned) in the expense request. |
Work equipment (employee-owned) |
Physical items such as a laptop, monitor, chair, desk, keyboard, mouse, or headset that remain the employee's property. |
✅ Yes, 50% |
❌ No |
Upload invoice or itemized receipt. 50% of the reimbursement is exempt from tax. ⚠️ Mandatory Action: To qualify for the tax-free 50% reimbursement, the employee must copy-paste this exact declaration into the Notes section of the request: |
Equipment shipping and customs |
Shipping or customs fees for receiving or returning company-provided work equipment. |
✅ Yes |
✅ Yes |
To keep it tax-free upload invoice issued with “Remote Technology Services France / Remote SAS” tax details (legal name + address + tax ID). Select Tech and work equipment → Equipment shipping and customs in the expense request. |
Software and subscriptions |
Software and online tools necessary to perform your job on a daily basis. |
✅ Yes |
❌ No |
To keep it tax-free upload invoice or itemized receipt. Select Tech and work equipment → Software and subscriptions in the expense request. |
| Phone → 100% work-use |
Work-related phone plans. Clients and employees must retain supporting documentation justifying the business purpose of the expense in case of a tax audit. |
✅ Yes | ❌ No |
To keep it tax-free, upload an invoice or phone bill/phone log. Select Tech and work equipment → Phone →100% work-use in the expense request. |
| Phone → Mixed-use | Phone plans with mixed business and private use. | ❌ No | ❌ No |
Upload invoice or phone bill. Taxable expense. Select Tech and work equipment → Phone →mixed-use in the expense request. |
2. Home office and co-working
| Sub-category | Description | Tax Exemption Possible | Invoice must be billed to Remote? | Valid Documents for Tax Exemption |
|---|---|---|---|---|
| Home internet | Home internet expenses required for work. |
❌ No |
❌ No |
Taxable expense. - Invoice billed to employee - Itemized purchase receipt - Payment confirmation. Select Home office and co-working → Home internet in the expense request. |
| Utilities | Utility costs related to home office (electricity). |
❌ No |
❌ No |
Taxable expense. - Invoice billed to employee - Itemized purchase receipt - Payment confirmation. Select Home office and co-working → Utilities in the expense request. |
|
Co-Working (full-month) |
Co-working space subscription that allows access. |
✅ Yes |
❌ No |
To keep it tax-free upload invoice or itemized receipt. Select Home office and co-working → Co-working (full-month) in the expense request. |
|
Co-Working (part-time or daily) |
Co-working space subscription that allows access. |
✅ Yes |
❌ No |
To keep it tax-free upload invoice or itemized receipt. Select Home office and co-working → Co-working (part-time or daily) in the expense request. |
| Office rental | Costs related to renting a physical office space for work purposes. |
✅ Yes |
❌ No |
To keep it tax-free upload invoice + rental agreement. Select Home office and co-working → Office rental in the expense request. |
3. Learning and development
| Sub-category | Description | Tax Exemption Possible | Invoice must be billed to Remote? | Valid Documents for Tax Exemption |
|---|---|---|---|---|
| Learning and development | Expenses related to learning and professional development, including courses, conferences, certifications, and educational materials required for your day-to-day job. |
✅ Yes |
✅ Yes |
To keep it tax-free upload invoice issued with “Remote Technology Services France / Remote SAS” tax details (legal name + address + tax ID). Select Learning and development → Learning and development in the expense request. |
4. Stipends and wellness
Sub-category |
Description |
Tax Exemption Possible |
Invoice must be billed to Remote? |
Valid Documents for Tax Exemption |
|---|---|---|---|---|
| Gym and wellness | Reimbursement for expenses that support your physical and mental well-being, such as gym memberships, yoga classes, wellness apps, or mental health services provided to you. |
❌ No |
❌ No |
Taxable expense. - Invoice billed to employee - Itemized purchase receipt - Payment confirmation. Select Stipends and wellness → Gym and wellness in the expense request. |
| Stipends and perks | Reimbursement for approved personal expenses provided to you under company policy, such as personal meals, entertainment, or personal learning and development. |
❌ No |
❌ No |
Taxable expense. - Invoice billed to employee - Itemized purchase receipt - Payment confirmation. Select Stipends and wellness → Stipends and perks in the expense request. |
| Recognition awards and gifts | Gifts provided to you as a reward for personal or professional achievements (including company swag). These are treated as gifts to the employee in the form of an expense reimbursement (personal purpose). |
❌ No |
❌ No |
Taxable expense. - Invoice billed to employee - Itemized purchase receipt - Payment confirmation. Select Stipends and wellness → Recognition awards and gifts in the expense request. |
5. Office and company expenses
This category is for expenses paid for personally by you for official company purposes.
Sub-category |
Description |
Tax Exemption Possible |
Invoice must be billed to Remote? |
Valid Documents for Tax Exemption |
|---|---|---|---|---|
| Personal occasion gifts | Covers gifts purchased for colleagues for personal occasions. Examples: baby gifts for a coworker, birthday gifts for a team member, flowers or small presents for a sick colleague (personal purpose). |
✅ Yes (The buyer is reimbursed tax-free) |
❌ No |
To keep it tax-free upload invoice or itemized receipt. Select Office and company expenses → Personal occasion gifts in the expense request. |
| Employee recognition and corporate gifts | Covers company-sponsored gifts for employees as part of official recognition programs (business purpose). |
✅ Yes (The buyer is reimbursed tax-free) |
✅ Yes |
To keep it tax-free upload invoice issued with “Remote Technology Services France / Remote SAS” tax details (legal name + address + tax ID). Select Office and company expenses → Employee recognition and corporate gifts in the expense request. |
| Office & company expenses (paid by employee) | Expenses related to the purchase of necessary office materials for work. |
✅ Yes (The buyer is reimbursed tax-free) |
❌ No |
To keep it tax-free upload invoice or itemized receipt. Select Office and company expenses → Office & Company Expenses (Paid by Employee) in the expense request. |
6. Work meals and entertainment
Sub-category |
Description |
Tax Exemption Possible |
Invoice must be billed to Remote? |
Valid Documents for Tax Exemption |
|---|---|---|---|---|
Meals for clients / partners (company-sponsored) |
Meals or entertainment with clients, partners, or external contacts. |
✅ Yes |
❌ No |
To keep it tax-free upload invoice or itemized receipt. Select Work meals and entertainment → Meals for Clients / Partners (Company-sponsored) in the expense request. |
Meals for team / colleagues (company-sponsored) |
Meals or gatherings with colleagues for team-building or other work-related purposes. |
✅ Yes |
❌ No |
To keep it tax-free upload invoice or itemized receipt. Select Work meals and entertainment → Meals for team / colleagues (company-sponsored) in the expense request. |
7. Business travel
Business travel report
A separate business travel report must be submitted for each business trip. The report must include:
- Employee full name
- Start location
- End location
- Intermediate stops (if applicable)
- Start date and time
- End date and time
- Number of overnight stays (required for travel duration verification)
- Business purpose and description of activities (e.g. client meeting, conference, internal visit)
- Names of attendees or counterparties where relevant (e.g. for client meetings)
| Sub-category | Description | Tax Exemption Possible | Invoice must be billed to Remote? | Valid Documents for Tax Exemption |
|---|---|---|---|---|
| Travel (long-distance) | Travel to a business trip destination. |
✅ Yes |
❌ No |
To keep it tax-free upload invoice/ticket/boarding pass (flight, train, or bus). Select Business travel → Travel (long-distance) in the expense request. |
| Local transportation | Local transport in the host location during a business trip. |
✅ Yes |
❌ No |
To keep it tax-free upload invoice, itemized receipt or travel ticket (taxi, ride-share, public transport). Select Business travel → Local transportation in the expense request. |
| Accommodation | Lodging during a business trip. |
✅ Yes |
✅ Yes |
To keep it tax-free upload invoice issued with “Remote Technology Services France / Remote SAS” tax details (legal name + address + tax ID). Select Business travel → Accommodation in the expense request. |
| Personal meals | Breakfast, lunch, dinner, coffee, snacks on a business trip. |
✅ Yes |
❌ No |
To keep it tax-free upload invoice or itemized receipt. Select Business travel → Personal meals during business travel in the expense request. |
| Tolls and parking | When using a private or rental car on a business trip. |
✅ Yes |
❌ No |
To keep it tax-free upload invoice or itemized receipt. Select Business travel → Tolls and parking in the expense request. |
| Fuel (rental car only) | When using a rental car on a business trip. |
✅ Yes |
❌ No |
To keep it tax-free upload invoice or itemized receipt. Select Business travel → Fuel in the expense request. |
|
Car rental (short-term) |
Car Rental on a business trip. |
✅ Yes |
❌ No |
To keep it tax-free upload invoice or itemized receipt. It must show the itinerary of the trip. Select Business travel → Car rental (short-term) in the expense request. |
| Visa / immigration fees | Visa, immigration and similar fees required for a business trip. |
✅ Yes |
❌ No |
To keep it tax-free upload invoice or visa confirmation. Select Business travel → Visa or immigration fees in the expense request. |
| Travel insurance | Travel insurance required for a business trip. |
✅ Yes |
❌ No |
To keep it tax-free upload invoice or insurance document including the travel details. Select Business travel → Travel insurance in the expense request. |
| Communication and data | Expenses such as roaming, eSIMs, inflight Wi-Fi purchased on a business trip. |
✅ Yes |
❌ No |
To keep it tax-free upload invoice or itemized receipt. Select Business travel → Communication and data usage in the expense request. |
| Additional travel services | Expenses such as baggage, testing, fast-track. |
✅ Yes |
❌ No |
To keep it tax-free upload invoice or itemized receipt. Select Business travel → Additional travel services in the expense request. |
7.1. Per Diem
According to French legislation (link here) the reimbursement of professional expenses is made either by reimbursement of expenses actually incurred by the employee or, when use of this method of assessment is authorized, on the basis of a payment of fixed allowances.
As long as the expenses meet the definition of professional expenses under the conditions specified in this Policy, any reimbursement may be made on the basis of their actual value, upon presentation of supporting documents. Reimbursements made by the employer for professional expenses and corresponding to expenses actually incurred by the employee are only eligible for exemption if the expenses they are intended to cover are supported by sufficiently precise justifications to establish their reality and amount, and if it is clearly demonstrated that the expenses were incurred in the interest of the company and are not of an exaggerated level.
Therefore, Remote France applies the actual cost method, as a general rule, for reimbursement of meals and accommodation expenses incurred during business trips.
Notwithstanding the above, if a customer wishes to offer per diem allowance instead of “actual cost method”, Remote could make an exception and process it via payroll. However, the employee must ensure that they comply with the legal requirements established by French regulations.
7.2. Mileage
To claim mileage reimbursement for personal car usage on business trips, or when the employees submit a fuel refund request, they need to fill the “Mileage Indemnity Sheet” with the date, the address of departure and arrival, the number of kilometers and the amount of the indemnity calculated according to the scale linked in the sheet, the distance covered and the tax horsepower of the vehicle. Also, the Employees need to provide with the car registration “ Carte Grise” each time they submit the fuel request on the platform.
Calculating the mileage allowance: here are the legal limits for tax and social contributions exemption.
Important considerations:
- Fuel expense: included in the Mileage allowance (it can be applied for personal car but also for rental car). Therefore, separate requests made for reimbursement by presenting the related invoices/receipts would be reimbursed as taxable.
- Tolls and parking are not included in the Mileage allowance, therefore, separate requests must be made for reimbursement by presenting the related invoices/receipts.
- Rental cars: Remote would cover the actual costs of a car rental paid by an employee for a business trip provided the expense is reasonable, documented and justified. The invoice must show the exact number of days the car has been rented, which will coincide with the days of the business trip.
- Car lease: Car leasing contracts cannot be signed on behalf of Remote France. Invoices for car leasing fees are considered personal expenses of the employee and are therefore reimbursed subject to IR and CS.
See also: How to submit a mileage claim
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