Expense report template

Money an employee spent for the company

An expense report (تقرير مصروفات) lists what an employee paid from their own pocket on the company's business, each line with its date, description, category, the amount and the VAT, and whether a receipt is attached. The manager approves it, finance checks the receipts, and the net is reimbursed through payroll or a payment voucher. Without the sheet, the receipts are a shoebox and the VAT is lost.

• The report number, the period and the purpose of the trip or activity.
• The employee's name, number and department.
• Per line: date, description, category (travel, lodging, meals, transport, supplies), receipt yes/no, amount, VAT.
• Totals, and any advance already paid to be deducted.
• Prepared by (the employee) and approved by (the manager).

Which VAT comes back

Input VAT is recovered only against a tax invoice issued to the company, and some categories are blocked outright by the regulations: entertainment, sporting and cultural services, and catering in hotels and restaurants. In the sample the flight and the hotel room carry recoverable VAT if the invoices name the company; the client lunch's VAT (36.00) is not recoverable and is booked to the expense. Ask employees to request a tax invoice in the company's name for anything over a few hundred riyals.