EMEA - Expenses above threshold

Certain countries in EMEA has a requirement to pay additional taxes if expenses on employees are above certain level. These are usually based on amounts paid by the company ( for example:- invoice paid for Christmas party) and also employee expenses.

I would like to know how best to address this requirement. I am thinking to create a report which can provide employee expense details and also pull all employee expenses paid by company.

Any other thoughts?