How Do Employees Submit Expenses to Horizons in the Czech Republic?

Employees in the Czech Republic can request reimbursement for business-related expenses.

Eligible Expenses

Horizons reimburses necessary and work-related expenses, such as:

Business travel (transportation, accommodation, meals)
Work-related supplies and equipment
Client entertainment (when pre-approved)

Requirements for Reimbursement

To be reimbursed, expenses must meet the following criteria:

Work-related: The expense must be necessary for business purposes.
Reasonable and justified: The cost should be appropriate and within company guidelines.
Proper documentation: A valid receipt or invoice must be submitted for each expense.
Original documents: Employees must submit original receipts or invoices. Payment confirmations alone (e.g., from card transactions) are not accepted.

Receipt Requirements

Most receipts will be for amounts up to CZK 10,000 (simplified tax documents). While it is not necessary to include the recipient’s specification on such receipts, the expense must clearly relate to business activities—i.e., the generation, securing, or maintenance of the company’s revenue.

Receipts must clearly show the following:

Date of transaction
Vendor name
Amount paid
Description of the goods or services purchased
Payment method (cash, card, etc.)

Invoice Requirements

When submitting invoices, the following details are required:

Invoice number
Date of issue (date of taxable supply for VAT purposes)
Due date
Identification data of both the supplier and customer (company name, registered address, identification number, and possibly VAT number)
Itemized list of expenses (description of the expense)
Total amount, including unit price and quantity if applicable
Method of payment

Important Notes

Expenses without proper receipts or invoices may not be reimbursed
Submissions should be made promptly to avoid delays
Pre-approval may be required for certain expenses (e.g., client entertainment)

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