Mandatory

The Thai Revenue Department has approved VAT registered entities generate and send tax electronic invoices and receipts to their customers for the whole or partial sale of goods or services. Therefore, there will be no obligation to print out these documents and submit them in hard copy.VAT registered businesses send electronic invoices and receipts to their customers voluntarily.

The regulation covers electronic tax invoices, credit and debit notes, and receipts (e.g. customer’s name and address, price of goods or services, and amount of value-added tax) and must be submitted to the Thai Revenue Department every month. Filing electronic VAT returns are mandatory and filed via the Revenue Department’s e-filing system.