On 18 Oct 2019, Thailand's Director-General of Revenue issued Notification (No 15) prescribing new rules procedures and conditions for preparing, issuing and storing electronic Tax Invoices and electronic Receipts.

This Tax Insight updates you about the DG's Notification (No 15).

eTax Invoicing System for All Businesses

When complying with the rules procedures and conditions of the Revenue Dept, businesses that are registered for VAT can use the eTax Invoicing system for all businesses.

​The rules, procedures and conditions for this system require businesses to:

1. ​Be a VAT registrant as defined in Section 77/1(6) of the Revenue Code or a person responsible for issuing receipts under Section 105 of the Revenue Code;
   
2. Have an electronic signature certificate (as prescribed in the Notification);
3. Have a good system of accounting that ensures that the eTax Invoices and eReceipts that are prepared and delivered to recipients are prepared and delivered accurately and reliably, and that there can be no changes made without trace;
4. Submit an application to the Revenue Department for approval to use the eTax Invoicing system for all businesses; and
5. After receiving the Revenue Department's approval to use the system, to comply with the Revenue Department's additional rules, procedures and conditions for the preparation, delivery and storage of eTax Invoices and eReceipts.

(As prescribed in the Director-General's Notification (No 15) issued on 18 Oct 2019)

eTax Invoicing by Email System for SME Businesses

SME businesses that are registered for VAT can use the eTax Invoicing by Email system for Tax Invoices prepared in the form of Microsoft Word (doc, docx) files Microsoft Excel (xls, xlsx) files or Portable Document Format (pdf) files.

The rules, procedures and conditions for this system require businesses to:

1. Be a VAT registrant, who is an individual, company or juristic partnership with annual gross revenues of not more than 30 million Baht for the 2015 fiscal year;
2. Not have approval for, or in the process of being approved for, the eTax Invoicing System for all businesses;
3. Be a stable and reliable business without any record of tax evasion and no history of issuing or using fake tax invoices;
4. Submit an application to the Revenue Department for approval to use the eTax Invoicing system for SME businesses; and
5. After receiving the Revenue Department's approval to use the system, to comply with the Revenue Department's additional rules, procedures and conditions for the preparation, delivery and storage of eTax Invoices.

(As prescribed in the Director-General's Notification on eTax Invoicing by Email 2560 issued on 1 Mar 2017)

​Caution

International businesses should note that because of the high incidents of fraud and evasion in Thailand, e-Tax Invoicing is controlled and monitored.

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