You can get an allowance for petty acquisitions if your employer does not cover your expenses. Petty acquisitions include coffee, newspapers or bus tickets.
You can obtain an allowance for 25% of the food standard rate, corresponding to DKK 130.25 per day in 2020 (DKK 127.25 in 2019). This also applies if you have received free food during the journey.
If your employer disburses less than DKK 130.25 per day, you are entitled to deduct the difference. If, for example, your employer disburses DKK 80 per day, you are entitled to a deduction of DKK 50.25 per day.
If you have been granted a tax-free travel allowance according to the standard rates, you cannot have a 25% allowance at the same time.
Enter your deduction in your tax assessment notice, box 53
Tourist bus drivers cannot obtain a 25% allowance or similar allowances.