A business trip is a trip on which employee performs certain business tasks for the employer, which cannot be performed in the company itself but outside its headquarters or outside the employees permanent residence or stay, continuously for up to 30 days. Business trips are a very important part of business, and depending on its type, they can be one of the most common expenses of a business entity. If we take into account that these are generally non-taxable receipts, it is clear that rules for recording and calculating costs are defined by laws, regulations and the employment contract. During each business trip, the employer is obliged to fill in the travel order received from the employer with the acually incurred costs, and enclose the appropriate invoices, certificates, etc. that they werw actually incurred. During the business trip, the employee is entitled to per diems, accommodation costs, transportation costs and oder costs incurred on the business trip. This paper deals with the method of fulfilling a travel order, its calculation an tax and accounting monitorin of business travel expenses.