How are Expenses and Per Diems processed in Thailand?



Modified on: Mon, 17 Nov, 2025 at 5:18 PM

TABLE OF CONTENTS

This guide explains how to submit expense claims in Thailand, what documentation is required, and how to ensure compliance with Thai tax regulations.

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

To ensure your expense claims are processed smoothly, please follow the correct submission steps based on your employment arrangement:

1. Check Your Employment Agreement

Your agreement outlines which reimbursement process applies to you. Procedures may vary depending on whether you are employed directly by Horizons or through ATA.

2. Submit Through Your Horizons Profile

All employees, whether employed by Horizons or ATA, must submit their expense claims via their Horizons profile.

3. Additional Step for ATA Employees

If you are employed by ATA, you must also submit your expense claims to your local ATA office in addition to uploading them to your Horizons profile.


  • 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.


  • Employees with Alternative Processing (Typically Expats)

If your employment agreement outlines an alternative expense process, you must:


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

Required Documents:

  • Original tax invoices and receipts including the company information as listed in your employment agreement. 

  • Completed Excel reimbursement form. (Expenses FORM template linked at the bottom of this page). 

  • A printed summary list of all expenses, in the same order as they appear in the Excel form. 

Document format: All documents must be organized on A4 paper in the same order as listed in the Excel sheet
Submission method: Physically deliver the full packet via drop-off or company messenger to one of the following ATA SERVICES GROUP offices:

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)



Transport & Travel Expenses

  • Air/bus/train/taxi/rental cars: Reimburse actual documented costs for business travel.
  • Rental cars and taxis: Receipts must show business purpose and be approved by employer policy.
  • Parking and tolls: Require separate receipts or clear indication they are part of vehicle-use reimbursement.
  • Traffic fines: Not reimbursable.
  • Mileage allowance: THB equivalent of €0.23/km (excluding parking/tolls).


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