The expenses will be deducted from the invoice sum before the payroll and they will be covered in full, as tax-free. In other words, the expenses will be separated from the invoiced sum before taxes and insurance payments, so you don't have to pay taxes for the expenses. After this, the social security fee (if needed), additional cost and the withholding tax based on your tax card, will be paid. You'll receive the remaining amount plus the amount of expenses to your own bank account.
Please note! Receipt based expenses are not pay, which means they won't show up in your salary certificate. You can check the expenses from your own bank account.
Keep in mind, that paid costs that have not been itemized on your invoice or which do not have receipts, are taxable income, even though we don’t withhold these taxes. That is why it’s important for you to notify these expenses in your personal taxation as standard deduction of work-related expenses.