The team parted company with Renault after a 12-year partnership, and will take on the Honda power units from 2019 onwards.
Horner knows there will need to be discussions as to how best the Honda engine will work in the Red Bull chassis.
“Communication in any business, in particular in this sport, is a vital element,” Horner admitted.
“Obviously Honda being based in Japan but their UK base is just around the corner from us in Milton Keynes.
“We’ve obviously got a huge amount of discussion going on between the groups and so far it’s all been very positive.”
Honda F1 boss Masashi Yamamoto said last week that the communication between Honda and Toro Rosso was already significantly better than it was during their testing times with McLaren.
“We had much better communication with the team compared to the past,” Yamamoto said.
“As a result of that we had better connection between the chassis and power unit on the technical side.”