Thailand e-Tax Invoicing Systems for SME Businesses

Who to contact
Home News & Events Articles Thailand e-Tax Invoicing Systems for SME Businesses

Thailand e-Tax Invoicing Systems for SME Businesses

Did you know that earlier this year the Thai Revenue Department issued a “Notification on e-Tax Invoicing by e-mail BE2560” permitting SME businesses to use e-tax invoicing by email? This relates to the preparing, delivering and maintaining of Tax Invoices. This became effective from 1 March 2017 but the information was not widely circulated in English.

Earlier this year the Thai Revenue Department issued a “Notification on e-Tax Invoicing by e-mail BE2560” permitting SME businesses to use e-tax invoicing using email for preparing, delivering and maintaining their Tax Invoices. This was effective from 1 March 2017 but the information was not widely circulated in English.

The criteria stipulated in the “Notification on e-Tax Invoicing by e-mail BE 2560” for granting approval to issue e-tax invoices by email are as follows:

  • Shall be a VAT registrant who is an individual, a company or juristic partnership who has annual revenue of not more than Baht 30 million Baht for the tax year commencing 1 January 2015 onwards;
  • Shall not be a VAT registrant in the process of obtaining approval or was approved under the regulation announced in 2012;
  • Shall have no record of tax evasion and no record of issuing or using fake tax invoices;

VAT registrants should submit their application to the Revenue Department for approval to use e-Tax invoicing by email and shall comply with the rules, procedures and conditions prescribed in the “Notification on e-Tax Invoicing by Email BE 2560.”

The regulation requires VAT registrants to deliver e-tax invoices to their customers by email and copy such email to the Electronic Transactions Development Agency (ETDA). Therefore, there will no longer be a requirement to print out or maintain those Tax Invoices in hard copy.

See more Articles items