The daily subsistence allowance is deemed to cover all subsistence expenses  incurred during one day of travel, including meals, local transport which includes  transport to and from the airport or station, insurance and sundries. Applicable  rates are provided in the table below:  Country  Accommodation Ceiling  Daily Allowance  Belgium  148  102  Bulgaria  135  57  Czech Republic  124  70  Denmark  173  124  Germany  128  97  Estonia  105  80  Ireland  159  108  Greece  112  82  Spain  128  88  France  180  102  Croatia  110  75  Italy  148  98  Cyprus  140  88  Latvia  116  73  Lithuania  117  69  Luxembourg  148  98  Hungary  120  64  Malta  138  88  Netherlands  166  103  Austria  132  102  Poland  116  67  Portugal  101  83  Annex IV - DAILY SUBSISTENCE ALLOWANCES AND  ACCOMMODATION FLAT-RATES