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🇹🇭 Thailand - E-Invoicing Specifications (e-Tax Invoice)

Status: 🟢 Mandatory | Active for all VAT taxpayers Authority: RD (Revenue Department) Platform: e-Tax Invoice and Receipt System

1. Context & Overview

Thailand has mandatory e-invoicing through the Revenue Department's e-Tax system. All VAT-registered businesses must issue electronic tax invoices and receipts. The system requires digital signatures and real-time validation.

DateScopeObligation
2018+Large taxpayersProgressive mandatory rollout
2023+All VAT taxpayersFull mandatory e-Tax
OngoingAll businessesContinuous RD compliance

2. Technical Workflow (Clearance Model)

flowchart TD
    S["Invoicerr (Supplier)"] -->|1. Generate XML| X[XML Document]
    X -->|2. Digital Signature| Cert[Digital Certificate]
    Cert -->|3. Submit to RD| RD[Revenue Department]
    
    RD -->|4. Validation| V[Schema + Rules]
    V -->|5. Authorization| RD
    
    RD -->|6. Return ACK + Number| S
    
    S -->|7. Deliver e-Tax| C[Client]
    S -->|8. Store XML| DB[Archive]

🧱 Key Components

  1. TIN (Tax Identification Number): 13 digits
  2. Digital Certificate: RD-approved
  3. e-Tax Format: Revenue Department schema
  4. Serial Number: Unique invoice numbering

3. Data Standards & Formats

A. Required Format

  • XML Format: RD e-Tax schema
  • Encoding: TIS-620 / UTF-8
  • Digital Signature: Required

B. Document Types

TypeDescription
ใบกำกับภาษี (Tax Invoice)Standard VAT invoice
ใบเพิ่มหนี้ (Debit Note)Debit adjustment
ใบลดหนี้ (Credit Note)Credit adjustment
ใบเสร็จรับเงิน (Receipt)Payment receipt

C. Critical Data Fields

  • TIN: Tax ID (13 digits)
  • VAT Rate: 7% standard
  • Serial Number: Unique identifier
  • Invoice Date: Buddhist Era format

4. Business Model & Compliance

A. Workflow

  1. TIN Registration: Obtain Thai tax ID
  2. Certificate: Acquire RD digital certificate
  3. XML Generation: Create e-Tax document
  4. Signing: Apply electronic signature
  5. Submission: Send to Revenue Department
  6. Delivery: Send to buyer

B. Archiving

  • Retention: 7 years
  • Format: Original XML

5. Implementation Checklist

  • TIN Registration: Obtain Thai tax ID
  • Digital Certificate: Acquire RD certificate
  • XML Engine: Build e-Tax schema generator
  • Signature Integration: Implement signing
  • RD API: Connect to e-Tax system
  • Document Types: Support all types

6. Resources