Thailand: E-tax filing

Carolina Silva
February 8, 2023

Thailand has permitted e-invoicing since 2012. From 2017 – following regulations issued on e-tax and e-receipts – taxpayers may prepare, deliver, and keep their invoices and receipts electronically, subject to prior approval from the Thai Revenue Department.

Currently, the Revenue Department and the Electronic Transactions Development Agency (ETDA) are working together to improve the e-tax invoicing system in Thailand. As a result of this joint effort, they’re developing new regulations.

Thailand´s voluntary e-invoicing system aims to promote and support their e-payment policies and electronic transactions, reduce the cost and management of the government and private sector and increase confidence and safety according to international standards.

According to the Revenue Code documents that can be voluntarily issued electronically are tax invoices (known as e-tax invoices), credit notes, debit notes and receipts.

What is e-tax in Thailand?

E-tax invoices are electronic tax invoices, including regular invoices and debit and credit notes prepared in a specific electronic format.

Formats may include a Microsoft Word file, a Microsoft Excel file, PDF, PDF/A-3, XML or other forms established by the Revenue Department. Finally, the e-tax invoice must be signed using a digital signature or time stamp before being delivered to the buyer.

Thailand e-tax system

Thailand currently has two e-invoicing systems for taxpayers to adopt voluntarily. These are e-tax invoices and e-receipt RTIR, and e-tax invoices by email.

E-tax invoices and e-receipt

Any taxpayer can voluntarily register for this system without a turnover threshold.

Entrepreneurs can prepare electronic tax invoices and electronic receipts in an XML file or other electronic formats with a digital signature. However, to submit the data to the Revenue Department, the information should only be in an XML file format (Bor Thor. 3-2560). They must also have an electronic certificate provided by a Certification Authority.

In this system, the supplier must submit the e-invoice to the Revenue Department by the 15th day of the subsequent tax month after delivering it to the buyer.

E-tax invoice by email

This system is designed for small entities with an annual turnover of less than THB 30 million. Taxpayers can email the invoice to the buyer and include the central system of the agency that develops electronic transactions in the CC field for time stamping.

The system then sends both trading parties an e-tax invoice with a time stamp. In this system, the file format is PDF/A-3. Information is automatically sent to the Revenue Department.

It’s important to note that once approved by the Thai Revenue Department to issue electronic invoices, taxpayers must comply with all the regulations and rules for preparing and storing electronic invoices and receipts.

New regulations on e-tax invoices and e-receipts in Thailand

The Thai Revenue Department has recently published new announcements from the Director-General of the Revenue Department regarding VAT, namely: no. 48, 247, 248 and 249.

E-tax invoices and credit and debit notes should include specific statements from those announcements. As of January 2023, they must specify that electronic invoices were prepared and sent to the Revenue Department electronically.

The Thai Revenue Department also set forward new standards in the Announcement of the Director-General of the Revenue Department No.48 regarding forms, method of delivery, storage and documentary evidence or books and information security for operations relating to electronic invoicing.

These new standards entered into force on 19 August 2022.

This regulation reinforces the need for prior approval and permission from the Revenue Department to connect with the electronic systems to issue e-tax invoices. It is subject to the requirement that a data security system can ensure the fulfilment of e-tax invoices and e-receipts.

The taxpayers opting for e-invoicing must follow the rules and conditions for this process. They need to inform the Revenue Department of the e-tax invoice by submitting a receipt for the tax invoice and the certificate used for digital signature.

E-archive rules in Thailand

The Thai Revenue Department also issued new standards in Announcement No. 48 for storing and archiving e-tax invoices and e-receipts.

Taxpayers who are obligated to issue an invoice and choose to do so electronically have to keep the electronic invoice or receipt according to specific criteria:

(a) Use reliable methods to maintain message integrity from the time the message is completed and can display that message later.

(b) Keep information on tax invoices or receipts, which can be accessed and reused, and the meaning does not change.

(c) Keep the information of tax invoices or receipts in the format in which they were created, sent, or received – or in a form that can display messages correctly, and

(d) Retain information indicating the origin and destination of the tax invoice or receipt and the date and time they sent the message.

According to the Thai Revenue Code, electronic invoices must be stored electronically for no less than five years but no more than seven years. Taxpayers must keep tax audit e-invoices until the completion of the audit.

What´s next in Thailand?                   

These were significant steps towards the digitalisation of taxation in Thailand. Although there is no future timeline or mandate, they’ve taken more measures to solidify and mature the e-invoicing mandate.

While e-invoicing is still not mandatory in Thailand, the government intends to promote e-tax invoices to help businesses to increase efficiency and decrease costs. These measures could be applicable in a future compulsory e-invoicing mandate.

If you want to learn more about e-tax in Thailand or have any other question please feel free to get in touch with a tax expert today.

Sign up for Email Updates

Stay up to date with the latest tax and compliance updates that may impact your business.

Author

Carolina Silva

Share this post

Hungary - Insurance Premium Tax
EMEA IPT
July 8, 2024
Hungary Insurance Premium Tax (IPT): An Overview

Regarding calculating Insurance Premium Tax (IPT), Hungary is the only country in the EU where the regime uses the so-called sliding scale rate model.

Understanding-IPT-Prepayments-in-Hungary
EMEA IPT
September 20, 2022
Understanding IPT Prepayments in Hungary

Update: 17 April 2025 by Edit Buliczka New IPT Prepayment Rules in Hungary Starting in 2025, new prepayment rules will apply to the Extra Profit Tax on Insurance Premium Tax (EPTIPT). The current structure of two prepayments—due in May and November—will be replaced by a single prepayment, which must be made by 10 December 2025. […]

ViDA e-invoicing
North America VAT & Fiscal Reporting
July 18, 2025
ViDA E-Invoicing and Digital Reporting Requirements: What Businesses Need to Know

VAT in the Digital Age (ViDA) is one of the most significant regulation changes to EU VAT in recent years. Changes to requirements became effective on 12 March 2025 with the official adoption of the package, with further rules coming into effect in 2030. This blog discusses the changes impacting businesses, including Digital Reporting Requirements, […]

France's E-Invoicing Reform
E-Invoicing Compliance EMEA North America
July 15, 2025
France’s E-Invoicing Reform: We’re Ready to Support Businesses During the Pilot Phase

With the pilot phase of France’s e-invoicing reform fast approaching, we’re prepared to support businesses every step of the way. As a global provider of tax compliance solutions and a trusted technology partner, we’re ready to help companies navigate the upcoming transition with confidence. Preparing for a Milestone Year The French B2B e-invoicing reform is […]

E-Invoicing Compliance North America
May 29, 2025
Global E-archiving Compliance: The Essentials of E-invoice Storage

The digital business landscape is forever changing, yet one thing is certain: electronic archiving is more than a convenience – it’s a matter of compliance. As governments worldwide invest in digital tax transformation initiatives like e-invoicing and e-reporting, a complex web of e-archiving requirements that vary across borders is also developing. Understanding your e-archiving requirements […]

unclaimed property laws
North America Unclaimed Property
May 14, 2025
From Crypto to NFTs: The expanding scope of unclaimed property laws

Last month, a cross-functional group of Sovos unclaimed property experts—including folks from product development, product marketing, managed services, our general counsel’s office, and the consulting team—traveled to Tucson, Arizona to the Unclaimed Property Professional Organization’s annual conference. We spent the week diving deep into all things unclaimed property. There was one topic that kept coming […]

Finance Leaders
EMEA North America Tax Compliance
May 14, 2025
The Changing Indirect Tax Landscape: How Finance Leaders Are Adapting

We recently partnered with StudioID on a global survey of 150 finance leaders to reveal significant insights into how companies are navigating the increasingly complex world of indirect tax compliance. The research, which included CFOs, EVPs/SVPs/VPs of Finance, and Finance Directors from companies with revenues ranging from $500 million to over $5 billion, provides a […]