Commuting and client visits · Portugal

Practical answers about travel, receipts and expenses for your business.

Country determines the rules. Language is independent.

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Your questions, in practice · Portugal

Is commuting a business journey?

Commuting connects home with the regular workplace; a client visit or job is an assignment. Record them separately. Commuting support must follow its own tax and contractual framework rather than being labelled as a client visit.

How should commuting payments be recorded?

Classify the journey as commuting, identify the transport and retain the payment calculation. Payroll should distinguish it from assignment reimbursements. This allows the commuting scheme to be applied without inflating client-visit mileage.

Can you travel directly from home to a client?

Yes, when the assignment calls for starting directly from home. Record the actual route, client and purpose. If that address is in fact your regular workplace, classify the journey as commuting instead.

Is a home-to-client journey business travel?

An occasional client visit for an assignment is business travel even when you start from home. The client’s name alone does not decide the classification: a client site where you normally work may be your regular workplace. Classify the journey according to the actual working arrangement.

How do commuting and business travel differ?

Commuting takes you to your regular workplace. An assignment involves travel for a business task, such as a client visit, job, training session or delivery. Record these categories separately because their reimbursement and tax treatment can differ.

Official sources and reference period

Amounts apply to the periods specified in the answers. The official texts below explain the conditions and exceptions.

These answers describe general rules for the selected country and stated periods. They are not personalised legal, tax or accounting advice. Your accountant can help apply them to your business.