Additional requirement for the particulars of e-Tax invoices

On 17 February 2023, the Director-General of the Revenue Department (“TRD”) issued the Notification of the Director-General of the Revenue Department on Value-Added Tax No. 247, which outlined the requirements of the particulars required in an e-tax invoice. 

Effective from 6 January 2023, VAT registrants that issue e-tax invoices are required to comply with the following practices:

1. Upon a request from a customer or a service recipient for an e-tax invoice (to replace an abbreviated e-tax invoice), a newly issued e-tax invoice must contain the following message:
   
   “This is a cancellation of the abbreviated e-Tax invoice no. […], dated (date of issue of the abbreviated e-Tax invoice) […], and a new e-Tax invoice is issued instead thereof.”
   
   
2. If an e-tax invoice is issued electronically with an electronic signature and a hard-copy format invoice is printed and provided to a customer or a service recipient, such e-tax invoice must contain the following message:
   
   “This document has been issued electronically and the data has been delivered electronically to the Revenue Department”
    

Although the TRD has issued several regulations to encourage making tax digital by supporting VAT registrants and tax payers to adopt technology for the preparation of their tax documentation, the VAT registrants and tax payers should continue to ensure that they keep abreast of new regulations and procedures in order to remain compliant in their tax affairs. 

At KPMG in Thailand, we have extensive expertise of supporting our clients with their tax compliance and advising our clients on a wide range of tax matters.

Should you have any questions, please reach out to your usual KPMG contact.