Characteristics of the electronic invoice in Thailand

The system affects electronic documents such as electronic invoices or e-Tax Invoices, electronic receipts or e-Receipts, and debit and credit notes. All entities and individuals subject to VAT can create, issue, and store electronic invoices in electronic format.

Tax Authority

Tax Authority

Thailand Revenue Department (RD) 

Obligation

Obligation

Voluntary

Format

Format

The electronic invoice will be an XML (ETDA Standard). On the other hand, a PDF/A3 must be generated and sent to the end user.

Digital Signature

Digital Signature

E-invoices must be digitally signed using a certificate issued by a certification authority and approved by the Thai Revenue Department.

Tax control

Tax control

Invoice, credit notes, and debit note data must be exported monthly and sent to the Thai Revenue Department. This body will issue a validation response for the documents sent.

Pre-Administrative Requirements

Pre-Administrative Requirements

To issue electronic invoices, companies must obtain an electronic certificate issued by the Thailand Revenue Department.

 

Companies issue electronic invoices through software or systems approved by the Revenue Department.
 

Archiving

Archiving

5 years
 

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