Compliance and substantiation in reimbursement

Compliance in mileage gathers the articles dealing with audit, regulatory adherence, documentary requirements, and governance structure around reimbursement. It is the category that matters when an audit arrives — and before that, when the finance team needs to prove the process is defensible.

We cover internal audits, review processes by tax authorities (CARF in Brazil, SAT electronic auditing in Mexico, IRS audits in the United States), treatment of location data under LGPD and LFPDPPP, sectoral rules for Mexican companies, Colombian equivalents, and the year-end fiscal cycle. The common thread across every article: document it, archive it, and keep integrity verifiable.

Companies that treat compliance as an occasional activity miss the window of opportunity — the investment of implementing policy, hashing, retention, and training pays off in a single avoided audit. The articles here are especially useful to CFOs, controllers, HR managers, and field-operations managers who need to answer hard questions about processes. Each piece includes a practical checklist and references to the standards in force.

• Mileage reimbursement in California 2026: Labor Code 2802 explained — California Labor Code §2802 requires employers to reimburse all necessary business expenses — including mileage. Here's how to comply.
• Brazil's LGPD and driver GPS data: what employers can and cannot do — Mileage tracked by GPS in Brazil falls under LGPD. How to configure collection without exposing the company.
• DIAN documentation for sales-rep travel allowances in Colombia: what survives an audit — Colombia's DIAN scaled up sales-rep travel-allowance audits in 2026. The documentation folder that survives.
• Transport allowance vs mileage reimbursement: legal difference in Colombia — Understand the legal difference between transport allowance and mileage reimbursement in Colombia in 2026, based on the Labor Code and Ministry of Labor decisions.
• Labor Code Article 128: why mileage reimbursement is not salary in Colombia — Legal analysis of Article 128 of Colombia's Labor Code: why mileage reimbursement is not salary, Supreme Court case law and UGPP cases.
• Colombia mileage reimbursement policy: a DIAN- and UGPP-ready template — Mileage reimbursement policy template for Colombia: approval tiers, 5-year record retention, electronic-invoice reconciliation and UGPP reclassification safeguards.
• SAT electronic audit: how to prepare documentation for vehicle reimbursements — Guide to responding to SAT electronic reviews via Buzón Tributario with legal deadlines and monthly XML accounting.
• Digital trip logbook for the SAT: requirements, formats and tools 2026 — How to build a trip log the SAT accepts in electronic audit: mandatory fields, suggested format, 5-year retention and use of GPS and timestamps.
• E-invoicing and travel expense supports in Colombia: 2026 guide — How to document travel expenses in Colombia in 2026 under DIAN Resolution 000165 of 2023, the electronic payroll support document, transmission deadlines and applicable withholdings.
• CFDI 4.0 for travel and mileage reimbursement: required fields step by step — Practical guide to CFDI 4.0 fields, Nómina and Viáticos complements, Carta Porte, and RFC validations for Mexican reimbursements.
• Per diems vs reimbursement in Colombia: what matters to the DIAN — Colombian employers conflate per diems with reimbursement. The DIAN treats them very differently — and so should you.
• HMRC mileage enquiry: what to expect and how to survive — When HMRC opens a mileage enquiry, the pattern is predictable. Here's how to prepare.
• Chile's SII and vehicle expense reporting in 2026 — Chile's SII updated its expense-reporting circular in 2026. How it applies to mileage.
• Portugal's AT and the monthly mileage declaration for companies in 2026 — Portugal's AT introduced a monthly reporting obligation in 2026 for reimbursements above €5,000. The guide.
• GDPR + LGPD: cross-border GPS data on driver mileage — When a driver crosses borders, two data-protection regimes meet. How to handle it.
• Royal Decree 462/2002: mileage for Spanish public-sector employees — How Royal Decree 462/2002 governs business travel by Spanish public-sector employees, and how it interacts with the AEAT tax-free cap.
• LCT Article 106: keeping per diems from being reclassified as wages in Argentina — Argentine courts reclassify lump-sum per diems as wages. Five practices to prevent that.
• Portugal's digital itinerary slip: what the AT accepts — Paper is gone. How to keep digital itinerary slips that survive an AT audit.
• CRA simplified logbook: 12-month base year plus 3-month sample — How to keep a CRA-compliant logbook without logging every trip every year.
• HMRC Advisory Fuel Rates: reclaiming VAT on fuel — The quarterly rates that let UK employers reclaim VAT on the fuel portion of business trips.
• Quebec: handling mileage with Revenu Québec alongside CRA — Quebec employers and workers deal with two tax authorities. How to satisfy both.
• Per diems vs travel allowances vs mileage: how AEAT treats each in Spain — Meals, lodging, travel: each per diem category has its own IRPF cap in Spain. Practical summary.
• Allowance vs reimbursement in Canada: how the CRA distinguishes them — Many Canadian employers conflate allowances and reimbursements. The CRA treats them differently — and that affects withholding.
• Mileage policies in Mexican companies — How to structure corporate mileage reimbursement policies in compliance with Mexican legislation.
• Federal Revenue: mandatory mileage documentation — Know exactly which documents Federal Revenue requires to prove mileage reimbursements in case of audit.
• Tax receipts (CFDI) for mileage reimbursement in Mexico — Complete guide on CFDI issuance for mileage reimbursement according to Mexican tax legislation.
• How to create business mileage policies — Practical guide to establish fair and efficient mileage reimbursement policies in your company.
• Preparing for mileage tax audit — Learn how to organize mileage documentation to pass tax audits smoothly.
• Data security in mileage receipts — Understand how to protect sensitive information in mileage receipts and ensure privacy.
• Mileage regulations in Mexico for 2025 — Learn about Mexican laws and regulations on business mileage reimbursement.
• Travel allowance and mileage guide in Colombia — Understand how the travel allowance and business mileage reimbursement system works in Colombia.
• IRS standard mileage rate in USA for 2025 — Learn about the official IRS rate for business mileage deduction in the United States.
• LGPD compliance with location data — Understand how to ensure LGPD compliance when collecting location data for reimbursement.
• Year-end preparation for mileage reimbursement — Essential checklist to organize mileage documentation before tax year-end.