How are travel expenses viewed in Estonia?

When travelling for business there is a €50 daily tax-free allowance that employees and board members can use to cover the meal costs, this requires a business trip to be filed properly with a purpose (why it’s necessary for your business) and all costs. There is also a hosting allowance that is dependent on the yearly salary fund as a % of that. All meal costs that are outside this proper procedure are subject to fringe benefit tax, as costs that you made for yourself not the company.