Thailand: Requirements for e-tax invoice
VAT registrants that issue e-tax invoices are required to comply with certain practices
VAT registrants that issue e-tax invoices are required to comply with certain practices
The Director-General of the Revenue Department on 17 February 2023 issued Notification No. 247 on value added tax (VAT), outlining the requirements of an e-tax invoice.
Pursuant to the notice, effective 6 January 2023, VAT registrants that issue e-tax invoices are required to comply with the following practices:
- 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.”
- 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.”
Read an April 2023 report [PDF 237 KB] prepared by the KPMG member firm in Thailand
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