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How are Expenses and Per Diems processed in Thailand?
Modified on: Fri, 27 Feb, 2026 at 4:19 PM
This guide explains how to submit expense claims in Thailand, what documentation is required, and how tax treatment applies under Thai regulations.
There are two different employment structures in Thailand:
Direct employees of Horizons Global Technology (Thailand) Ltd.
Employees employed via ATA Services Co., Ltd.
⚠️ The reimbursement process, documentation requirements, and tax treatment differ significantly depending on your employment type.
Your employment agreement determines which process applies to you.
TABLE OF CONTENTS
1. Identify Your Employment Type
A. Direct Horizons Employees
You are employed by:
HORIZONS GLOBAL TECHNOLOGY (THAILAND) LTD.
Tax ID: 0105566138496
B. ATA Employees
You are employed by:
ATA SERVICES CO., LTD.
Tax ID: 0105551078735
⚠️ ATA applies stricter documentation and tax interpretation standards than standard Thai practice.
A. HORIZONS DIRECT EMPLOYEES
Company Information for Receipts
All receipts must be issued under:
Company Name:
HORIZONS GLOBAL TECHNOLOGY (THAILAND) LTD.
บริษัท ฮอไรซันส์ โกลบอล เทคโนโลยี (ประเทศไทย) จำกัด
Tax ID: 0105566138496
Address:
98 Sathorn Square Office Tower, 37th Floor, Room No. 3760
North Sathorn Road, Silom Subdistrict, Bang Rak District
Bangkok 10500
If a different company name appears on the invoice, the expense may be treated as personal taxable income.
Submission Process
Submit all expenses through the Remote People platform.
Send original tax invoices and receipts to:
Recipient: Khun Peerapon Chatpai
Roedl & Partner Ltd.
1 Empire Tower, 25th Floor, Room 2505
South Sathorn Road, Yannawa, Sathorn
Bangkok 10120
Tel: +66 2 0794 711-9 Ext. 974
Required Documentation
All receipts must:
Be clear and complete
Include supplier name and address
Show transaction date
Describe goods/services
Show total amount paid
If no receipt is available, complete a "Certificate Instead of Receipt" form.
Undocumented expenses may be treated as taxable income.
Tax Treatment Summary
- Reimbursements (with proper invoices) are generally non-taxable.
- Fixed Allowances (e.g. THB 1,000/month phone allowance) are treated as taxable salary.
Per Diems (Thai Regulatory Limits)
Domestic Travel
- THB 240/day – entry-level
THB 270/day – senior-level
International Travel
- THB 2,100/day – entry-level
THB 3,100/day – senior-level
Amounts exceeding these limits are taxable income.
Per diems must be clearly marked in the expense report.
Travel & Transport Expenses
Reimbursable when business-related and documented:
Air / bus / train tickets
Taxi / rental car (must show business purpose)
Parking & tolls (separate receipts required)
Not reimbursable:
Traffic fines
Mileage allowance:
THB equivalent of €0.23/km (excluding tolls and parking)
Entertainment Expenses
Reimbursable with valid receipts.
Corporate deductibility cap:
0.3% of gross revenue or paid-up capital (whichever is higher)
(Note: This is a company-level tax limitation, not an employee-level tax rule.)
Phone & Communication Expenses
Non-taxable only if:
The phone line is registered in the company’s name
The invoice is issued directly to the company
If issued in the employee’s name:
→ Treated as taxable income.
Fixed phone allowances are always taxable.
B. ATA EMPLOYEES
⚠️ IMPORTANT: ATA applies stricter compliance standards and tax interpretation rules.
Even if submitted through the Remote People platform, ATA determines:
Whether the expense is taxable
What documentation is required
Whether the expense can be processed
Expenses not meeting ATA standards will either:
Be treated as taxable income, or
Be rejected.
Company Information for Receipts
All invoices must be issued under:
ATA SERVICES CO., LTD.
Tax ID: 0105551078735
Invoices issued under any other name will not qualify as company expenses.
Submission Process (Mandatory Dual Submission)
Step 1: Upload expenses to your Horizons profile.
Step 2: Submit full physical documentation to ATA.
Submission Deadline
All materials must be submitted by the 20th of each month.
Required Documents
You must submit:
Original tax invoices & receipts
Completed Excel reimbursement form
Printed expense summary (same order as Excel)
All documents must:
Be organized on A4 paper
Match the Excel listing order
Submissions without the summary form will not be processed.
Physical Submission
Deliver via drop-off or company messenger to:
ATTN: Tuangrat Auitakul (Tuang)
accounting2@ata-services.com
Office Locations:
ATA SERVICES GROUP
Green Tower, 16th Floor
Tel: 02 168 4900
ATA SERVICES GROUP
Bangna Complex, 11th Floor
Tel: 02 744 3180
ATA Tax Interpretation Rules
| Expense Type | ATA Treatment |
|---|---|
| Per Diem | Taxable by default |
| Overnight Allowance | Taxable by default |
| Fixed Allowances | Taxable |
| Phone (employee name) | Taxable |
| Hotel (company name) | Non-taxable (if business-related) |
| Traffic fines | Not reimbursable |
Per Diems (ATA Policy)
Under ATA policy:
Per diems are treated as taxable income by default.
Non-taxable treatment is exceptional and requires ALL of the following:
Direct link to a specific project/assignment
Detailed documentation (purpose, dates, approvals)
Formal Minute of Meeting
Signed approval by shareholders/directors
Even when all conditions are met, non-taxable treatment is not guaranteed and may be challenged by the Thai Revenue Department.
⚠️ ATA Recommendation:
Per diems should be treated as taxable.
Hotel & Overnight Allowances
Hotel reimbursements may be non-taxable only if:
Invoice is issued in ATA’s name
Stay is directly business-related
If issued in employee’s name:
→ Taxable income.
Overnight allowances are treated like per diems and are generally taxable.
If both hotel reimbursement and overnight allowance are paid:
→ The allowance (or excess) is taxable.
Phone & Communication Expenses (ATA)
Non-taxable only if:
Phone line registered under ATA
Invoice issued directly to ATA
If issued in employee’s name:
→ Taxable income.
Fixed allowances:
→ Always taxable.
In some cases, ATA may require a formal Minute of Meeting to support non-taxable treatment.
Final Notes
All employees must retain original documents for at least 5 years.
- Thai Revenue Department audits are documentation-driven.
- When in doubt, assume insufficient documentation will result in taxable treatment.
For clarification, please consult your employment agreement or contact support@remotepeople.com
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