Truck Driver Expense Report Template (Spesenabrechnung)

The expense report – German: Spesenabrechnung – means real money for truck drivers: for every day on the road they are entitled to tax-free meal allowances, plus the professional drivers' overnight allowance when sleeping in the vehicle. With this free template you settle month by month – as a fillable PDF or as an Excel sheet that totals absence days and amounts automatically.

Which allowances apply to truck drivers?

The statutory meal allowances under § 9 para. 4a of the German Income Tax Act (EStG) apply (as of 2026 – the amounts are adjusted occasionally, check the current figures before settling):

• 14 euros for more than 8 hours of absence from home and first place of work – likewise for the arrival and departure day of a multi-day tour, regardless of the number of hours
• 28 euros for every calendar day with a full 24 hours of absence
• Overnight allowance for professional drivers: 9 euros per night in the vehicle – on top of the meal allowance, covering showers, toilets, and parking costs, without individual receipts

Important: if the employer provides meals (say, at a seminar or on a ferry), the meal allowance is reduced proportionately. The template has dedicated columns for this – simply tick breakfast, lunch, or dinner.

The three-month rule – and why it rarely hits drivers

The meal allowance is limited to the first three months of longer-term work at the same place of work. That does not cover typical driving duty: drivers on daily changing routes do not work at a fixed external place of work – so the clock never starts. Drivers who serve the same customer or plant every day for months should pay attention: here the three-month rule can apply; when in doubt, payroll or the tax adviser will clarify.

Employer reimbursement or income-related expenses?

Two routes lead to the money – the template works for both:

• Reimbursement by the employer: the employer can reimburse the allowances tax-free up to the statutory amounts. The monthly expense report is the supporting record – submit, get reimbursed, done.
• Income-related expenses in the tax return: if the employer reimburses nothing or less than the flat rates, drivers claim the difference as income-related expenses (Werbungskosten). Here too, the complete record of absence times counts – the finished monthly sheets are the basis.

In both cases: absence times must be verifiable. Tour records, timesheets, or the driver's logbook provide the evidence; the template's columns are built around it.

How to fill in the template

1. Header: enter name, personnel number, month, and vehicle.
2. One line per tour: date, destination or route, departure and return time – the absence duration follows from these.
3. Assign allowances: 14 or 28 euros depending on absence, tick overnight stays in the vehicle, mark provided meals.
4. Check totals and submit: in the Excel version, days and amounts add up automatically – sign the monthly sheet and hand it to payroll.

By the way: drivers looking for flexible additional jobs find transport orders with transparent pay on Maxmove Driver – settlement included.