Invoicing trips to customers: how to correctly record and charge kilometers

Correct invoicing of travel helps Belgian SMEs work transparently, control costs and comply with Peppol 2026. Done-it automatically registers hours, km and routes

For many Belgian SMEs in sectors such as cleaning, engineering, maintenance and construction, travel to customers is a daily occurrence. Transparency around these travel costs is essential to maintain trust and avoid bill surprises. Customers clearly want to know what they are paying for, while companies want to correctly recover their own costs (fuel, employee time, vehicle wear and tear, etc.). A clear policy on recording and invoicing mileage contributes to professional customer management as well as a smooth internal HR policy. It also helps avoid discussions or ambiguities and keeps your company legally compliant.

Legislation and references

A correct mileage administration is not only good for customer relations, it is also required by legislation. Some important references for SMEs in Belgium:

Official mileage reimbursement: The federal government regularly publishes a maximum allowable mileage allowance for professional travel by private vehicle. As of July 1, 2025, this maximum is set at €0.4449 per kilometer (annually indexed amount until June 30, 2026), while quarterly amounts hover around €0.4309 per km. These allowances are free of taxes and social contributions as long as one stays within the official limits. Following these standards is considered "acting according to serious standards" by the tax authorities. Important: This allowance only applies when employees use their own car for work. When using a company vehicle (e.g. lease car), the costs are usually borne by the employer and no separate mileage allowance applies.
Bicycle allowance and CLA 164: Sustainable commuting is encouraged through a mandatory bicycle allowance. Since May 1, 2023, employers who did not already offer a bicycle allowance must provide a mileage allowance for employees who come to work by bicycle, in accordance with CBA No. 164. The amount is indexable annually: from €0.28/km in 2024 to €0.29 per km in 2025. Exempt from taxes and NSSO up to a ceiling (€0.36/km and an annual ceiling of €3,610 in 2025). Note: CBA 164 is supplementary. If a sectoral collective agreement already provides a (lower) bicycle allowance, that arrangement takes precedence. Although this allowance is mainly about commuting, it underlines how important the legislator considers relocation costs and sustainable transportation.
Mandatory e-invoicing (Peppol) from 2026: As of January 1, 2026, all Belgian companies subject to VAT must send their mutual invoices as structured e-invoices via Peppol. A PDF by e-mail will no longer suffice. This obliges SMEs to digitize their administration and implement e-invoicing software. For relocation expenses, this means: register them digitally right away so that they can be automatically correctly included in electronic invoices. Those who are not ready in time risk penalties and miss out on the benefits of more efficient administration.

How to calculate displacement miles?

Calculating mileage correctly for trips to customers starts with good arrangements and accurate record keeping. Some points of interest:

Difference between company car and private car: As indicated above, employees who make professional trips in their private car usually receive mileage reimbursement according to official rates. With a company car, there is no such reimbursement to the employee; the employer bears the car expenses directly. For invoicing to customers, this difference means that internally you deal with the cost differently: for private cars, you have to take into account the expense allowance to the employee, for company cars, the fuel and maintenance cost of the vehicle. In both cases, it makes sense to record all miles driven - either for the employee's expense report or for your own costing and possible charging to the customer. Remember that parking, tolls or other travel expenses may also be part of the travel cost.
Other modes of transportation (bicycle, public transportation, on foot): Not every employee drives a car to clients. Some move (partially or not) by bicycle, train, streetcar, bus or even on foot. It is important to have a consistent policy on this. For example, for employees who make customer visits by bicycle, the employer can voluntarily provide a bicycle allowance (up to the tax maximum of about €0.36/km) - although this is not mandatory as with commuting. Travel expenses by public transport can be reimbursed based on actual ticket costs or via a flat rate. It is often simpler to simply reimburse the ticket price (possibly 100% for train/tram/bus during working hours). Keep in mind that in Belgium, for example, the train and streetcar fall under a 0% VAT rate; if you pass this ticket cost on to the customer, you must also treat this aspect correctly from a fiscal point of view. Also, walking between two locations costs nothing in out-of-pocket expenses in principle, but it does cost time - which counts as working time for staff and could potentially be considered as hours worked for customers.
Combination trips and sustainable transportation: In practice, workers sometimes combine different modes of transportation to reach a destination (for example, by car to the train station and then by train, or first by car and last mile by folding bike). Feel free to encourage such sustainable options within your company - they can reduce costs and carbon emissions - but for billing purposes, it is crucial to have clear agreements on how they are charged. For example, you can agree to charge car mileage at rate X and charge public transportation at cost. Make sure your registration system allows you to enter multiple transportation types for one trip so that the entire route is documented. Modern tools allow you to specify the means of transport per trip and possibly link automatic reimbursements to it. This allows you to maintain a complete overview, even for combined trips.
Travel time between clients as working time: An important HR aspect is that travel time should be considered working time in many cases. European case law (the Tyco judgment of the EU Court in 2015) determined that for employees without a fixed place of work, the time spent traveling from home to the first client and from the last client back home is included in the definition of working hours. Specifically, if your technician or representative drives from home directly to a client in the morning, that travel time counts as work. This does not automatically mean that you must also pass those hours on in full to the customer, but it does have implications: employees must be properly compensated according to labor rules (pay or overtime) and scheduling must take this travel time into account. Discuss internally or with clients whether or not travel time is billed. Some SMEs choose to bill travel time (or part of it) at an hourly rate, others charge only for mileage and consider travel time as factored into the overall price. Choose a method that is fair to both client and employee, and document it clearly.

Tariff setting and customer agreements

Determining the right relocation rate is a balancing act between cost recovery, market conformity and transparency. Some guidelines:

Official fees vs. commercial rates: The official mileage allowance (such as those €0.43-€0.44/km) is mainly important for internal handling and expense reimbursements to staff. As a business owner, you are free to charge your customers your own rate for travel. Some SMEs charge exactly this flat rate to the customer, others use a higher rate (e.g. to also cover travel time or additional costs) or a fixed amount per intervention (e.g. "flat rate travel cost €20"). There are no legal caps on what you can charge commercially for transport to the client - after all, that amount counts as normal income for your business and is therefore taxable. Consider self-employed people: they are allowed to charge their travel expenses on the invoice without a limit, but it is considered turnover and not an expense allowance. However, it is wise to base your rate on reasonable grounds (e.g. official mileage, fuel prices, etc.) to avoid discussions. Too high an amount may deter customers, while too low an amount may not cover your costs.
Transparency in quotes and invoices: Always communicate in advance any relocation costs. Clearly state in your quotation or price agreement whether relocation is included in the price or invoiced separately. That way there will be no surprises. On the invoice itself, it is advisable to list relocation costs as a separate line, for example: "Travel cost - site visit at [location] - 50 km" with the corresponding amount. By showing this explicitly, the customer understands exactly what he is paying for. Moreover, it exudes professionalism: you show that you have carefully tracked the kilometers and are not just charging an arbitrary amount. Clear agreements in advance and clear statements on the invoice prevent misunderstandings afterwards.
VAT rules around relocation costs: Pay attention to the VAT treatment of recharged costs. The rule in Belgium is that if you re-invoice costs related to a service, you must charge the same VAT as on the main service. Specifically, if your service is subject to 21% VAT, then transport costs will usually also have to be invoiced at 21% VAT. Exceptions are possible for certain public transport costs: for example, national passenger transport (train, streetcar, bus) is exempt from VAT - for example, if you charge train tickets purely at cost price, there would be no VAT on them. In practice, however, many companies choose to simply invoice all travel costs at the standard rate, especially if it is only a small part of the total invoice. This is administratively simpler and usually accepted by the customer, provided you communicate it clearly. In any case, it is important that you know the VAT category of each cost and apply it correctly to avoid problems with VAT administration. Finally, do not confuse the VAT on recharges with the deductibility for your own business; after all, fuel and car costs are only partially deductible for your business according to the well-known CO₂ coefficients, but that is an internal accounting aspect and separate from customer billing.

Integrating hours and mileage into invoices

Manually tracking miles driven and hours worked is time-consuming and error-prone. Fortunately, technology can greatly simplify this process. Integrating time and mileage tracking with your invoicing system not only saves you administrative hassle, you also increase the accuracy of your invoices. And with the upcoming introduction of e-invoicing through Peppol in 2026, digital integration is no longer a luxury, but a necessity.

Say your employee drives to three customers in the morning and spends an hour of work time at each. If you track this route digitally, the system can record, for example, that a total of 80 km has been covered and 3 hours worked. This data can then be automatically read into the invoicing tool, so that both working hours and travel kilometers appear on customer invoices. No need to manually look up distances or retype times - which not only saves time but also prevents errors. In addition, this provides the customer with a detailed invoice, which enhances professionalism.

What is important here is that you correctly link the movements to the correct customer or project. A good time registration and invoicing software allows you to immediately select the customer or project when registering a trip. This allows you to build up a log of hours and kilometers driven for each customer. When invoicing, you can then easily list and charge all related trips and services per customer. This is useful, for example, for service sectors in which a technician or consultant visits several customers per day.

In addition, integration means you are ready for the digital invoicing revolution. As mentioned, e-invoices through Peppol will become the standard. When your time and mileage tracking system is linked to your invoicing software, you can create a structured invoice that fully complies with the new standards (such as the Peppol BIS format) with a single click. This not only speeds up your administration, but also guarantees that your invoices are immediately correct and complete. No more forgotten mileage or doubts about exactly how many hours were spent on which customer - all the data is centralized. Many SMEs are already switching to integrated e-invoicing software in Belgium to streamline this process and be ready for 2026. The result is less paperwork, faster payment (digital invoices are often processed faster by the customer) and an up-to-date administrative overview.

Role of technology and Done-it

Illustration: digital tools such as Done-it automate the recording of travel and hours, allowing SMEs to have less administration while obtaining accurate data for billing and payroll calculation.

Innovative software solutions play a crucial role in professionally managing relocation expenses. One example is Done-it, a platform for mobile time tracking and project management. Designed with SMEs who have teams on the road in mind, this tool addresses many of the pain points in the process of mileage tracking and invoicing:

Automatic registration via track & trace: Instead of having employees record their mileage themselves (with all the potential for error), Done-it automatically records trips via geolocation. Using Trax-it technology, the software accurately records the departure and arrival points, the route actually traveled and the exact distance. This happens in the background, without the employee having to enter anything manually, which greatly increases reliability. This eliminates errors or even fraud (such as "rounded up" kilometers). Moreover, these data are very detailed and verifiable, which is useful in case of a possible inspection by tax authorities or NSSO.
Support different means of transportation and situations: Done-it is flexible and understands that not every trip is done with the same type of vehicle. You can define your own transport types in the software - for example, leased car, private car, carpooling (driver/escort), on foot, bicycle, public transport, etc. You can attach specific rules or allowances to each of these transportation types. Does an employee drive his own car to the client? Then Done-it can automatically calculate the mileage allowance according to the appropriate rate. Is another employee using the train? Then that ride can be labeled as "public transport" and, for example, the ticket cost can be added. Even combinations are possible: you get a total overview of all kilometers driven, regardless of the means of transport, and the associated costs. Details such as carpooling are also covered (e.g., the software can keep track of who is the driver and who is riding along, so you don't double count).
Visual display and linkage to timekeeping: A modern tool like Done-it presents the trips recorded on an interactive map. This allows you to view routes afterwards and verify that the route driven corresponds to the schedule. In addition, each trip can be linked directly to a client, project or task. If you combine this with the integrated time registration, you will get a complete picture: not only where and how far you drove, but also when and how long you worked at the client. After all, Done-it not only registers kilometers, but can also log the start and end time of an assignment (with GPS determination of arrival and departure times if desired). For HR, this offers the advantage of a balanced timesheet and easier calculation of wages, overtime or mobility allowances. For invoicing, this link allows you to flawlessly report the hours worked and mileage together.
Less errors, less administration: By using such technology, you kill two birds with one stone: you reduce administration for both your staff and your back office as well as increase accuracy and legal compliance. For example, Done-it automatically generates reports with all trips per period, including date, start/end address and mileage - exactly what the tax authorities require as proof "to serious standards." You no longer have to manually type in paper trip sheets or check Excel files for typos. Everything is centralized in one digital system and can be exported smoothly, for example to your accounting system or for preparing e-invoices. This also simplifies the upcoming Peppol obligation: correct data in the system leads to correct data on the electronic invoice, without retyping.
Compliance with legislation and peace of mind: Software like Done-it is built with complex Belgian regulations in mind. Automatic indexing of official rates, warnings when the 24,000 km limit per employee is exceeded, and respect for privacy (GDPR) by, for example, no GPS tracking outside working hours - it's all included. This gives you peace of mind as a business owner: you know that all data is accurate and legally substantiated. So you avoid fines and disputes. Moreover, the real-time visibility into where your teams are and what they are doing provides additional control and efficiency in planning. In the end, it's all about trust and professionalism: both your employees and your customers will benefit from using an integrated solution that tracks everything neatly.

Till there!

Correctly recording and invoicing relocations to customers is not a mere administrative burden; it is an opportunity for SMEs to professionalize their services. By communicating transparently about relocation costs, you avoid misunderstandings and build a relationship of trust with your customers. By staying up-to-date with legislation - from mileage allowances to mandatory e-invoicing - you ensure your company is compliant and avoid penalties. And by investing in smart digital tools for time and mileage tracking, you not only save time, but also reduce the margin of error.

In a time of increasing mobility costs and digitalization, efficient travel management can even be a competitive advantage. You keep costs under control, can accurately analyze where time and miles go, and you're ready to step into the digital future (like Peppol 2026) without stress. In short, travel billing is much more than adding up miles - it's an integral part of your business processes where HR, finance and technology meet.

With Done-it you automatically record trips, including hours, miles and routes on a map, and you can designate different means of transportation (car, bike, public transport, etc.). This gives you reliable data that can be used directly in your invoicing and administration. By taking a smart approach, you as an SME will not only be legally compliant, but also one step ahead administratively, allowing you to focus on what really matters: your core business and satisfied customers.