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e-Tax Invoice and e-Receipt System
The Revenue Department's e-Tax Invoice and e-Receipt regime — digital-signature requirements, e-Filing portal enrolment, and integration with monthly PND 30 / VAT filings.
Overview
The Revenue Department (กรมสรรพากร) has been phasing in mandatory electronic tax invoicing and electronic receipting since 2017, under the Revenue Department Notification on the e-Tax Invoice and e-Receipt System and successive amendments. The system replaces paper tax invoices (ใบกำกับภาษี) and receipts (ใบเสร็จรับเงิน) with digitally signed electronic documents transmitted to the Revenue Department in near-real-time. From the 2025 phased rollout onwards, new VAT registrants are issued enrolment in the e-Tax Invoice system as a default; existing taxpayers continue to migrate. The system integrates with the monthly VAT return (PND 30 / ภ.พ. 30) and corporate-income-tax filings.
Key Points:
- Legal basis: Revenue Code Section 86/4 (electronic tax invoice authority); Revenue Department Notification on e-Tax Invoice & e-Receipt; Electronic Transactions Act B.E. 2544 (2001)
- Two regimes: 'e-Tax Invoice & e-Receipt' (full digital signature, large issuers) and 'e-Tax Invoice by Email' (lighter, for small businesses)
- Sign-up: via the Revenue Department's e-Filing portal (efiling.rd.go.th) and the e-Tax sub-system; requires a digital certificate (CA) from a Thailand Certification Authority
- Mandatory for new VAT registrants under phased 2025 rollout; existing VAT-registered businesses migrating on a published schedule
- Integration: e-Tax Invoice data feeds into PND 30 (monthly VAT return) and supports automated input-tax reconciliation
- Penalty for issuing a non-compliant tax invoice: up to twice the VAT involved plus criminal penalties under Revenue Code Sections 90/1 and 90/2
Two Compliance Regimes
The Revenue Department offers two regimes depending on transaction volume and capability.
- e-Tax Invoice & e-Receipt (full regime): documents digitally signed using a Class-3 certificate issued by an accredited Thai CA, transmitted to the Revenue Department host either daily or in real-time via API
- e-Tax Invoice by Email (light regime): primarily for small businesses (annual revenue under THB 30 million); document hashed and emailed via the Revenue Department's intermediary email gateway
- Both regimes produce legally equivalent tax invoices for Revenue Code Section 86/4 purposes
Enrolment Process
Businesses enrol via the Revenue Department's e-Filing portal with prerequisites including a digital certificate.
- Step 1: Obtain a digital certificate (Class-3 CA) from a Thailand Certification Authority such as TDID, INET, etc.
- Step 2: Register on the Revenue Department's e-Tax Invoice & e-Receipt portal
- Step 3: Test transmission with the Revenue Department's UAT environment
- Step 4: Go live; first month is parallel-run with paper if desired
- Step 5: Issue digitally signed PDF/XML tax invoices to customers and transmit copies to the Revenue Department on schedule
Integration with PND 30 (Monthly VAT)
Data captured by the e-Tax Invoice system flows into the monthly VAT return (PND 30 / ภ.พ.30), filed by the 15th of the following month under Revenue Code Section 83.
- Output VAT computed from issued e-Tax Invoices
- Input VAT computed from received e-Tax Invoices (cross-matched against the Revenue Department's central database)
- Discrepancies surface automatically — issuers and receivers must reconcile differences before PND 30 filing
- Withholding tax returns (PND 3 / PND 53) likewise increasingly filed via the e-Filing portal
- Annual corporate income tax (PND 50) can be cross-checked against e-Tax Invoice totals
Relevance for Foreign Nationals
Foreign-owned businesses operating in Thailand should plan e-Tax Invoice readiness as a Day-1 issue, especially if forecast turnover will exceed the THB 1.8 million VAT registration threshold within the first year. ERP systems (SAP, Oracle, Odoo, etc.) commonly require localisation packs or middleware to format the XML payload and call the digital-signature service. The penalty for issuing a non-compliant tax invoice — twice the VAT involved — makes early system implementation cheaper than retrofitting after an audit.
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