Thailand’s E-Tax Invoice Guide for SMEs and Foreign Investors in 2025

Thailand is undergoing a fast digital transformation backed by the government´s “Thailand 4.0 initiative”,  which is reshaping the country´s tax administration landscape. Since the Thai Revenue Department´s (RD) implementation of the electronic VAT document regulations in 2017, businesses operating in Thailand face changing electronic compliance requirements that extend beyond traditional tax filing obligations. 

The RD´s push toward electronic tax invoicing, e-receipts, and digital submission reflects the agencies´ effort towards enhancing tax compliance monitoring and reducing paper-based processes over time. Foreign-invested companies and Thai SMEs must now understand these new systems to maintain regulatory compliance and avoid penalties when doing business in Thailand.

This article outlines the differences between the two types of e-Tax invoice systems in Thailand and how your business can stay compliant with Thailand’s e-tax requirements.

Understanding the E-Tax Invoice Framework in Thailand

An e-tax invoice is a digital set of value-added tax-related documents comprising a tax invoice, debit note, credit note, and receipt that is designed to streamline VAT registrants’ issuance process. The RD introduced this system to enable businesses to manage and submit VAT documents electronically, reducing the costs of physical document storage, and time and cost of document delivery, and enhancing compliance efficiency.

There are currently two different e-invoicing systems in use in Thailand: e-Tax Invoice & e-Receipt, and e-Tax Invoice by email. Both systems are voluntary as of 2025, but the government is pushing for regulations toward broader implementation before 2028. 

Technical Requirements for the E-Tax Invoice Systems

To comply with Thailand’s e-tax requirements, businesses must adhere to the following technical and regulatory guidelines for both systems. 

Document Standards and Formats

• Document Types: Tax invoices, e-receipts, debit notes, and credit notes

• Format Requirements: XML (ETDA-standard) for data submission; PDF A-3 with digital signatures for document delivery

• Digital Signatures: Required certificates from approved authorities under Thailand National Root Certification Authority (NRCA) and the Electronic Transactions Development Agency (ETDA)

• Timestamping: Mandatory electronic timestamps confirming issuance dates

Compliance Deadlines and Storage

• Submission Deadline: XML data must be reported to RD by the 15th of the month following issuance

• Archive Requirements: Documents must be stored for 5-7 years in tamper-proof, retrievable formats

• VAT Registration Threshold: Businesses with annual turnover exceeding THB 1.8 million must register for VAT

Deeper Dive into the Two E-Tax Invoice Systems in Thailand

E-Tax Invoice & e-Receipt System

Target Users: Medium to large businesses, including companies with revenue above or below THB 30 million. It targets companies that need a large volume of document processing.

Key Features:

• Requires electronic certificates from ETDA-approved service providers

• XML format submission directly to the Revenue Department

• Three submission methods are available:

  • Web Upload: Via etax.rd.go.th portal

  • Certified Service Provider: Through RD-approved intermediaries

  • Host-to-Host Connection: For businesses processing 500,000+ documents monthly under the Large Business Tax Administration Division supervision

E-Tax Invoice by Email System:

Target Users: Small businesses with annual revenue not exceeding THB 30 million.

Key Features:

• PDF A-3 format with electronic signatures

• Email delivery to purchasers with mandatory copy to ETDA (csemail@etax.teda.th)

• Registration required via Form Kor.Aor.01 through the Revenue Department website

• Eligibility Requirements: VAT registration and clean tax compliance history

At Bizwings, we assist SMEs and foreign-owned companies in adhering to Thai laws and regulations, including the integration and implementation of E-Tax Invoice systems. To find out how we can help you make the transition to Thailand's digital tax era, reach out to us at contact@bizwings.co. 

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