How we put this together
This guide is based on IRS recordkeeping guidance, published state bar ethics opinions on billing clients for expenses, and vendor documentation. We did not run these workflows inside a live firm. Navan's pricing and features were checked on its website in October 2026. This is not legal or tax advice; check your own state's rules and talk to your accountant.
The three rules every system has to follow
1. Every expense needs a matter
Client travel is only billable if you can show which matter it belongs to. The most common failure is not a lost receipt; it is a receipt nobody can tie to a client three weeks later. Whatever system you use, the matter or client code should be attached when the trip is booked, not reconstructed at month end.
2. Keep the records the IRS expects
IRS Publication 463 covers travel recordkeeping. As this summary of the rules explains, expenses under $75 generally do not need a receipt, but lodging always does, regardless of amount. For every expense you still need the amount, date, place and business purpose. A note like "Smith v. Jones, deposition" covers the business purpose and the matter at once.
3. Bill travel at actual cost, and say so up front
ABA Formal Opinion 93-379, discussed in this Alabama State Bar opinion, treats a surcharge on disbursements such as travel and lodging as improper unless the lawyer incurred extra cost, and says discounts the lawyer receives should be passed to the client. The same opinion points to Rule 1.5(b): explain how expenses will be billed, preferably in writing, at the start of the engagement. Your engagement letter should say which travel costs are billed and at what rate. Rules vary by state, so check your own bar's guidance.
Three ways small firms track client travel
| Method | Best for | Cost | Main weakness |
|---|---|---|---|
| Shared spreadsheet + receipt folder | Solo or 2 lawyers, a few trips a year | $0 | Everything is typed in by hand |
| Practice management software | Firms that already bill from it | Included in your existing plan | Booking and receipts still live elsewhere |
| Navan | Firms where someone travels most months | Travel free on Business plan; expenses free for 5 users, then $15/user/month | Another tool to set up; little payoff at low volume |
Sources: Navan pricing, Navan for professional services. Checked October 2026.
The spreadsheet: fine at low volume
One row per expense with date, matter number, vendor, amount, business purpose and a link to the receipt in a shared folder. It costs nothing and every lawyer already knows how to use it. The cost is time: someone has to type every line, chase missing receipts and copy billable items onto client invoices. At a few trips a year that is an hour here and there. At two trips a month it becomes a recurring admin afternoon.
Practice management software: good for billing, weak for travel
Most legal practice management tools let you record an expense entry against a matter so it flows onto the client invoice. If your firm already bills this way, keep doing it. The gap is everything before that entry: the trip is booked on a personal card or a travel site, the receipt sits in an inbox, and someone still has to enter it. This works when lawyers are disciplined about logging expenses the same week.
Navan: booking and expense coding in one step
Navan combines travel booking and expense management. Navan says it can "automatically code transactions by client or project" at the point of purchase and sync transactions to your accounting system; its QuickBooks Online integration maps categories and attributes to your general ledger. When a lawyer books the deposition trip in Navan and picks the client, the flight and hotel already arrive coded. Card purchases on the road can be coded the same way.
On cost, Navan Business is free for companies with up to 300 employees, with no cap on trips. Navan says it is paid through commissions from travel providers. Expense management is free for the first five people who submit expenses, then $15 per user per month. You can use Navan's card or keep your existing corporate card. Navan's travel support is available 24/7 by chat or phone, which matters when a hearing moves and the flight has to change the night before.
One point to check with your bar: Navan rewards travelers who book cheaper options with credit toward their own future Navan travel. Given the guidance that lawyer discounts should be passed to clients, decide in advance how your firm treats those rewards on billable trips. More detail is in our full Navan review.
What it looks like in practice
A four-lawyer litigation firm sends someone out of town about twice a month. With a spreadsheet, each trip means collecting a flight confirmation, a hotel folio and several taxi receipts, typing them in and copying the billable lines to the invoice. With Navan, the flight and hotel are booked under the client and coded automatically, and only the taxis and meals need a quick photo and a client tag. All four lawyers fit within Navan's five free expense users, so the firm pays nothing for the software. Time saved depends on how messy the current process is; a firm with a tight routine will gain less.
Which approach fits your firm
- Solo or two lawyers, fewer than one trip a month: a spreadsheet and a receipt folder.
- You already bill expenses from practice management software and lawyers log them promptly: keep that and tighten the matter-number habit.
- Someone travels most months, or receipts regularly go missing: try Navan; up to five expense users cost nothing.
- Several people travel and you also want policy limits and one view of travel spend: Navan.
- Matter or client code attached at booking
- Hotel and flight receipts captured automatically
- Less copying from receipts into invoices
- One record that satisfies both the client and the IRS
- Your engagement letter still has to explain expense billing
- Lawyers still need to pick the right client
- Setup time only pays off with regular travel
Code client travel at the moment it's booked
Navan's Business plan includes free travel booking, and expenses are free for your first five users.
See Navan's plans →Comparing travel tools? See our Navan vs Perk vs Expensify comparison.
Frequently asked questions
Can a law firm mark up travel expenses billed to a client?
Generally not. ABA Formal Opinion 93-379, as discussed by state bars, treats a surcharge on disbursements as improper unless the lawyer incurred additional cost. Check your state's rules and say in the engagement letter how travel will be billed.
Do I need a receipt for every travel expense?
Not for every one. Under IRS guidance, expenses under $75 generally don't need a receipt, but lodging always does. You still need the amount, date, place and business purpose for each expense. Ask your accountant how this applies to your firm.
Is Navan free for a small law firm?
Travel booking on Navan's Business plan has no subscription fee for companies with up to 300 employees, and expenses are free for the first five users who submit them, then $15 per user per month. Confirm current terms with Navan.
Does Navan connect to QuickBooks?
Yes. Navan offers a QuickBooks Online integration that maps expense categories and attributes to your general ledger.