​If the company sent the employee to work at up-country and receives the tax invoice from them for the accommodation expense, food and beverage expenses, is the company able to use this to claim as the company input tax?

Panwa: Yes, the company can use such tax invoice as the company input tax due to the input tax arises from accommodation expenses, food and beverage from the company’s employee due to occasionally work in up-country and related to the carrying on of business and such tax invoice has identified the name and company’s address correctly and completely under section 86/4. It shall be deducted against output tax in tax calculation.  

For more information, please feel free to contact us:
Phone: +66 2 933 9000
Fax: +66 2 933 6120
Email: bkk@panwa.co.th