How are Expenses and Per Diems processed in Thailand?

Company Information for Receipts

When submitting expenses for reimbursement, it is essential that all receipts include the following company information:

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 / 98 อาคารสาทรสแควร์ ออฟฟิศ ทาวเวอร์ ชั้นที่ 37 ห้องเลขที่ 3760 ถนนสาทรเหนือ แขวงสีลม เขตบางรัก กรุงเทพมหานคร 10500

If a formal tax invoice/receipt is provided, ensure that all details comply with the attached regulations. If another name is used on the invoice, those expenses cannot be claimed for corporate income tax purposes and will be taxed as part of the employee’s personal income.

Expense Claims: Determining the Right Submission Process

Employees should refer to their employment agreement to identify which expense reimbursement process applies to them, as procedures may differ based on hiring arrangements.

1. Horizons Employees

If your employment agreement confirms your direct employment with Horizons Global Technology (Thailand) Ltd., please follow the process below:

Submission Process: All expenses must be submitted through the Horizons platform following the instructions provided in the Horizons Help Center. Original receipts and tax invoices must be sent to the Roedl & Partner’s accounting team at the following address:

Recipient: Khun Peerapon Chatpai
Address: 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

Employees are required to keep the original invoices physically stored for at least 5 years.

2. Employees with Alternative Processing (Typically Expats)

If your employment agreement outlines an alternative expense process, follow the steps below:

Submission Deadline: Submit all materials by the 20th of each month to ensure timely processing.

Required Documents:

Original invoices and receipts
Completed Excel reimbursement form (raw file)
A printed summary list of all expenses (matching the Excel form)
All documents must be organized on A4 paper in the same order as listed in the Excel sheet

Mailing Instructions: Send the physical documents to:

ATTN: Tuangrat Auitakul (Tuang) accounting2@ata-services.com

Office Locations (drop-off or messenger):

ATA SERVICES GROUP, Green Tower, 16th Floor, Tel: 02 168 4900
ATA SERVICES GROUP, Bangna Complex, 11th Floor, Tel: 02 744 3180

Submissions without the required summary form will not be reviewed or processed.

Receipts

All receipts must be:

Clear and complete
Include the supplier's name and address
Indicate the transaction date, a description of goods or services, and the total amount paid

No Receipt Available?

If a receipt cannot be obtained, complete and submit the "Certificate Instead of Receipt" form. Note that undocumented expenses will be taxed as personal income.

Per Diems and Business Travel Rates

Per Diem Allowances (Tax-Free Limits)

Domestic Travel (within Thailand):
- THB 240/day for entry-level employees
- THB 270/day for senior-level employees
International Travel:
- THB 2,100/day for entry-level employees
- THB 3,100/day for senior-level employees

Amounts above these limits are considered taxable income.

Claiming Per Diems:
Clearly mark per diem expenses in your submitted expense report. No additional documentation is required as these are regulated by the Thai Revenue Department.

Fixed Allowances vs. Reimbursements

Fixed Allowances (e.g., a phone allowance of THB 1,000/month): Counted as taxable salary
Reimbursements based on invoices: Not taxed

Entertainment Expenses

Reimbursed tax-free with valid receipts. However, deductible limits apply:

Max deductible: 0.3% of total gross revenue or paid-up capital (whichever is higher)

In this article...

Thailand