Thailand

Real-time Reporting

Email, Interoperability

PDF/A-3, XML 3-2560

Changing

1 Jan 2024

Service providers must be able to issue e-invoices, archive them and deliver them on behalf their clients.

1 Jan 2025

Large enitties should be able to issue e-invoices.

1 Jan 2027

Large entities should be able to file their tax returns electronically.

1 Jan 2028

All entites should have the ability to file taxes electronically.

The Electronic Transactions Development Agency (ETDA) is the main agency responsible for standards and the development, promotion and support of e-invoices in Thailand.
It is already possible for Legal entities to send e-invoices voluntarily using the "e-Tax Invoice and Receipt system"

Issuers sending e-invoices must send the e-invoice data to ETDA for tax reporting reasons. These invoices must be Digitally Signed prior sending.
The data sent to ETDA must be delivered by 15th day of the following tax month
Non e-invoices do not need to be sent to ETDA
Receivers consent is required to issue e-invoices

Receiving entity can decline the receipt of e-invoices. In such situation a printed invoices must be delivered with a clause: “This document is electronically prepared and the information thereon is electronically submitted to the Thai Revenue Department”