Companies registered in Ireland are required to file an electronic return to the revenue whenever an employee expense claim is processed. This includes the total paid per employee across the following categories:

• remote Working per-diem of €3.20,
• vouched and unvouched travel and subsistence payments, and
• vouchers and trivial benefits covered by the Small Benefits Exemption ("SBE").

Due to the real time nature of the reporting (submitting the file on the same date as each expense payment), a manual or semi-manual reporting system is inefficient and costly for businesses. Advisors such as KPMG have advised businesses to generate these files from the expense management system where possible. This requirement is therefore likely to be part of the criteria for an expenses system for Irish based businesses or groups with Irish subsidiaries.

D365 expense management could help Irish companies easily meet this requirement by including a form to map expense categories in D365 to the reportable categories above, and the ability to generate the file in the submitable format.