ERR and T&S for Irish accounting practices

Since January 2024, travel and subsistence paid to a client's employees is reported to Revenue under Enhanced Reporting Requirements: on or before the date of payment, with an option from 1 January 2027 to report by the 14th of the following month. Every client's mileage and subsistence needs correct rates, a date and a submission. See the deadlines and what mileage reporting requires.

Get a free practice accountSee how it works

Your practice account is free. One dashboard for all your clients: add client companies, set up users and vehicles, then send the client a link to pick their plan — or let clients sign up at expense.ie and invite you. Each client pays their own subscription (Team or Business); the practice pays nothing.

For your practice: no subscription, no per-client fee
€0
For your practice: no subscription, no per-client fee
Practice account
On the number of client companies in your dashboard
No limit
On the number of client companies in your dashboard
Clients
Ways to onboard: you add the client, or the client invites you
2
Ways to onboard: you add the client, or the client invites you
Onboarding
From 1 January, ERR can be reported by the 14th of the following month
2027
From 1 January, ERR can be reported by the 14th of the following month
ERR
Audience

Is this page for you?

Anyone who handles travel and subsistence for more than one Irish employer.

Accountancy practices

You prepare year-end accounts, management accounts or tax returns for SME clients. You need their travel expenses to be accurate, timely and compliant — without chasing each one separately.

Typical: 10–50+ client companies

Bookkeepers

You maintain the books for multiple businesses. Travel and subsistence expenses are a recurring friction point — different formats, missing receipts, wrong rates. You need consistency.

Typical: 5–30+ client companies

Payroll bureaus

You run payroll for multiple employers with field staff. Mileage and subsistence data needs to be clean and correct before it hits payroll — and ERR compliant when it leaves.

Typical: 10–40+ employer clients
Practice model

Free for you, clients pay their plan

Your practice account is a free management layer. When a client uses Expense.ie, they subscribe to their own plan. No practice invoicing, no per-company fees to you.

Path 1

You lead

  1. 1Log into your practice dashboard
  2. 2Click "Add Client Company" — add name, address, VAT
  3. 3Add employees (name, email)
  4. 4Employees can log in but see a paywall until the client subscribes
  5. 5Send the client a link to pick their plan (/pricing)
  6. 6Client subscribes → employees can log expenses; you see everything in your dashboard

You can set up company, users and vehicles before the client pays. The subscription gate is on using the system (logging expenses), not on existing in it.

Path 2

Client leads

  1. 1Client signs up at expense.ie
  2. 2Client picks a plan and subscribes
  3. 3Client adds employees, then invites you as their accountant
  4. 4Your practice dashboard picks the client up automatically

Same result: company in your dashboard, client pays their subscription, you have full oversight.

No client limit

Add as many client companies as you want. Each pays its own plan.

Client leaves you?

They remove your access and add their new accountant. Their data, subscription and employees stay.

You leave?

Clients keep their subscription and keep logging expenses. Nothing breaks.

Reality check

The situation you're probably in

Multiple clients, each with staff who travel for work, and the expense data reaches you in a different format every time — if it reaches you at all.

The problem · Accountant / practice

You prepare year-end accounts for 30+ SME clients. Come January, you chase each one for their travel expenses — some send a shoebox of receipts, some a half-filled spreadsheet, some nothing until you ask three times.

With Expense.ie · same scenario

Each client logs their own trips and subsistence throughout the year. When you need the data, it is already there — categorised, calculated at the correct Revenue rates, and exportable.

Key outcome: No more January data chase

The cost

The cost of doing it manually

These are the problems that compound across every client you manage.

Hours spent rekeying

Every client's spreadsheet has to be checked, corrected and rekeyed into your accounting or payroll software. Across 30 clients, that adds up every quarter — hours you could bill or use to grow.

ERR exposure per client

Travel and subsistence has to be reported to Revenue under ERR. For a payroll bureau running expenses across 15 employers, one process gap can become 15 separate exposures.

Context-switching across clients

If each client has their own spreadsheet (or no spreadsheet), you switch between formats, file locations and naming conventions constantly: the payroll bureau "many logins" problem, for expenses.

Data entry errors

Manual entry brings wrong mileage rates, misclassified subsistence and incorrect dates, all of which become your problem at year-end or audit. Rates applied automatically take that class of error out.

Workflow

Your workflow, before and after

Handling one client's travel expenses for one period.

Without Expense.ie

  1. 1Client emails a spreadsheet (maybe)
  2. 2You check the mileage rates are correct for the current year
  3. 3You verify subsistence categories and amounts
  4. 4You rekey the data into your accounting software
  5. 5You prepare the ERR submission manually
  6. 6You chase missing data from three other clients
  7. 7You repeat for the next client

Multiply by 20–30 clients per period.

With Expense.ie

  1. 1Client employees log trips as they happen
  2. 2Mileage and subsistence calculated automatically at the correct rates
  3. 3Client manager approves expenses
  4. 4You review compliant, structured data
  5. 5Export for accounting, payroll or ERR
  6. 6Move to the next client — same process, same format

Same process for every client. Consistent, structured, auditable.

Fewer hours on expenses

Clients enter their own data and rates are applied automatically. You review structured output instead of rekeying from scraps.

Confident compliance

Consistent process, correct rates, audit trail. You can tell each client their travel expenses are managed and ERR-structured.

Scale without extra staff

No client limit. Each client subscribes on its own; you pay nothing. Same process, same format, every time.

Why Expense.ie

Not a generic tool

Built for Irish Revenue rules, not adapted from a UK or US product.

Built for Irish Revenue rules

  • Current civil service mileage rates applied automatically by engine category
  • Subsistence rates for 5–10 hour, 10+ hour and overnight trips
  • Dublin vs non-Dublin overnight distinction built in
  • Google Maps route and distance on every mileage claim — defensible in a Revenue audit, not a guessed kilometre figure
  • Vouched and unvouched expense categories match Revenue definitions
  • Commute deduction under Revenue’s "lesser of" rule — no normal commuting claimed
  • ERR reporting structure — not a UK or US tool with workarounds

Practice dashboard: one company, one client

  • Your practice account is free — no subscription, no per-client fee
  • Dashboard shows all client companies: plan, users, status, last activity
  • Add Client from the dashboard — create company, add employees, send pricing link
  • No client limit; each client pays their own Team or Business plan
  • Click into any client to see expenses, reports, users and vehicles; Back to Practice to return

Visibility without chasing

  • See which clients have pending expenses that need review
  • Approval workflows mean data is checked before it reaches you
  • Consistent process across all clients — no more "how does this client do it?"
  • Exportable reports for year-end, management accounts or payroll
  • Audit trail for every expense — who created it, who approved it, when

Your clients do the input

  • Employees log trips and subsistence themselves, on any device
  • Google Maps autocomplete — a postcode or address fills the route, map and driving distance (no more "I think it was about 50 km")
  • Auto-calculation means they cannot use the wrong mileage rate
  • You shift from data entry to advisory and compliance review
  • Fewer reconciliation queries at payroll time
  • Structured data feeds cleanly into your accounting or payroll workflow
ERR

ERR compliance is your problem too

If you manage compliance for your clients, you need visibility across all of them, not a collection of spreadsheets you have to chase.

What Revenue expectsSince January 2024, employers report travel and subsistence payments to Revenue under Enhanced Reporting Requirements (Revenue ERR), on or before the date of payment. Budget 2027 adds an option: from 1 January 2027 employers can report by the 14th of the month after the payment instead. Revenue treated 2024 and 2025 as a bedding-in period and has signalled increased enforcement from 2026; it can also disallow tax-free treatment of payments that weren't reported on time. Read our ERR compliance guide and ERR deadlines.
Report on or before payment

In 2026. From 1 January 2027 you can choose to report by the 14th of the following month.

Covers T&S

Travel and subsistence, the small benefit exemption and the remote working daily allowance.

Bedding-in is over

Revenue has signalled increased enforcement from 2026.

Per-client obligation

Each client is a separate employer with its own reporting.

How it works

How the practice model works

You log in to a Practice Dashboard with "My Clients" and "Add Client". Click into a client to see the same views as their company admin, scoped to that company; "Back to Practice" returns you to the overview.

Your practice view
Your practice
Free account · no subscription
Client A3 users
Client B8 users
Client C2 users

Each client is a separate company with separate data, and pays its own plan.

  • Data isolationEach client company has completely separate data. Client A cannot see Client B's expenses. You see each one only when you click into them from your dashboard.
  • Set up before they payCreate a company and add employees from your dashboard before the client subscribes. Employees can log in but hit a paywall until the client picks a plan. Send the pricing link when ready.
  • Client leaves you?The client (company admin) removes your access and adds their new accountant. That company disappears from your dashboard. Their subscription, data and employees are untouched. You have no kill switch — the client's relationship with Expense.ie is direct.
  • You stop using Expense.ie?Nothing happens to your clients. Their subscriptions continue; their employees keep logging expenses. Only your dashboard access goes away.
For your clients

Send this to your client

Copy the note and paste it into an email. It points them at the free calculator first, then the trial — no sales call.

We've started using Expense.ie for Irish travel and subsistence — mileage and subsistence at current civil service rates, with mileage bands tracked automatically.

You can try the free calculator with no account:
https://www.expense.ie/travel-subsistence-calculator

To keep a year-round log and export for Revenue, Team and Business start with a 7-day trial (card required, nothing charged until it ends):
https://www.expense.ie/pricing

Your company has its own plan (from €29/month). Our practice can view the records — we don't charge you extra for that.
Got questions?

Common questions from practices

Does my practice pay anything?

No. Your practice account is free. You never pay a subscription or per-client fee. Clients pay their own plan (Team or Business) when they subscribe. You get full access to a dashboard to manage all of them at no cost to your practice.

Can I manage multiple client companies from one place?

Yes. Your practice dashboard shows all your client companies — plan, users, status, last activity. There is no client limit. You can add as many as you want. Each client is a separate company with their own subscription; your practice account stays free.

Do I create the client, or do they sign up?

Either. Path 1: You add a client company from your dashboard (name, address, VAT), add employees, then send the client a link to pick their plan. Once they subscribe, employees can log expenses. Path 2: The client signs up at expense.ie, subscribes, adds employees, and invites you as their accountant. Your dashboard picks them up. Same result.

What if my client leaves me and hires another accountant?

The client (company admin) removes your access in user management and adds their new accountant. That company disappears from your practice dashboard. The client's subscription, data, employees, and expenses are untouched. You have no kill switch — their relationship with Expense.ie is direct.

What if I stop using Expense.ie?

Nothing happens to your clients. Their subscriptions continue; their employees keep logging expenses. The only thing that changes is that nobody is viewing your practice dashboard. We may optionally notify linked clients if your account has been inactive for a long time, but that's a nice-to-have, not essential.

How does this help with ERR compliance?

Expense.ie structures travel and subsistence data in line with Revenue requirements. Expenses are categorised as vouched or unvouched, mileage rates are automatically applied by engine category, and subsistence is calculated using current Revenue rates. This gives you a consistent, auditable dataset per client — instead of a different spreadsheet format from each one.

Can I set up a client before they have subscribed?

Yes. From your dashboard you can create the company and add employees. Those employees can log in but will see a paywall until the client picks a plan and subscribes. You send the client the pricing link when ready. The subscription gate is on using the system (logging expenses), not on existing in it.

Can I export the data into my own accounting or payroll system?

Yes. You can export Excel (XLSX), CSV, and PDF reports for each client, as well as ERR-compliant exports ready for Revenue Online Service (ROS). The data is structured consistently across all your clients.

What makes this different from a generic expense tool?

Expense.ie is built specifically for Irish Revenue rules. The mileage rates, subsistence categories, engine classifications, and reporting structures are all Irish-specific. You are not trying to make a UK or US tool work for Irish requirements — it is native. Civil service rates, Dublin vs non-Dublin overnight rates, vouched vs unvouched categories — all built in.

What if something is not correct or missing on Expense.ie?

We work closely with accountants, bookkeepers, and companies to keep Expense.ie aligned with real-world needs. If you spot an error, a missing feature, or a change in Revenue guidance, we treat it as a priority. Our roadmap is driven by practitioner feedback, and we ship updates regularly so the application stays fit for purpose. Get in touch via our contact page — we respond quickly and adapt fast.

How do I get a practice account?

Contact us. We set up your practice and your user (no company, no subscription — your account is free). You log in to your Practice Dashboard, see "My Clients" and "Add Client". From there you can onboard clients via either path: you create the company and send the pricing link, or the client signs up and invites you.
Expense.ie

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No practice fees. No per-client fees. Clients subscribe with existing plans.