Yes you can. Although both (or more) employees need to create own expense report and add the same receipt to report. Each employee should use the receipt as partially reimbursable.
Note: to use partial reimbursement, Company administrator has to allow this options in Settings > Expenses > Allow partial reimbursement
To use receipt as partially reimbursable:
- Go to Expenses > Receipts
- Select the receipt you would like to split between employees, and create an Expense report. (If you already have created the Expense report, go to Expenses > My Expenses to edit it)
- Tick "Partial" and enter the amount that has to be refunded.