E-invoicing compliance and regulatory updates - Thailand

Electronic Invoicing in Thailand

Is e-invoicing mandatory in Thailand?

E-invoicing is not mandatory in Thailand but remains voluntary. For voluntary use, a system called e-tax invoice is in place.

Who is affected?

The voluntary e-tax invoice system is available to all VAT-registered businesses.

Compliance requirements

When using the voluntary e-tax invoice system, invoices must have either a qualified digital signature or a timestamp attached and be reported to the government. Invoice data must be reported to the government.

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Download our Global e-invoicing and Tax Compliance fact sheet here for more information.

Key Deadlines

• No upcoming deadlines

Standards & Platforms

Platform

When using the voluntary e-tax invoice system, invoices must be reported to the Revenue Department either through email or a web platform.

What formats are required in Thailand?

The voluntary e-tax invoice system has a defined XML-format (STD-03-2566) for reporting to the Revenue Department, but there is no specific format required for delivery to the buyer.

Archiving in Thailand

What are the archiving requirements in Thailand?

Invoices and other transaction-related correspondence must be retained for at least 7 years. The records must be saved in their original form, meaning the format in which the information was first received by the company.

Legal invoice

• For suppliers: The legal invoice is the version sent to the recipient, in the format received.
• For buyers: The legal invoice is the version received from the supplier, in the format sent.

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Key Actions

• To use the voluntary e-tax system, register with the Revenue Department and be prepared to sign invoices with an electronic signature or timestamp.

French e-invoicing and archiving requirements in a nutshell:

Supplier requirement: Suppliers may use the voluntary e-tax system to create and report e-invoices.

Buyer requirement: Buyers can mutually agree on invoice formats with suppliers.

Archiving requirement: Invoices must be stored for at least 7 years in their original format.