Thailand
THThailand's Revenue Department runs an opt-in e-Tax Invoice & e-Receipt system in which approved businesses issue digitally signed electronic tax invoices and receipts and send the XML data to the department; Peppol has no role in the material reviewed.
Guide reviewed .
Invoicing and electronic documents
e-Tax Invoice & e-Receipt
Revenue Department service for businesses approved to issue tax invoices, debit and credit notes and receipts electronically. The issuer sends the document to the buyer and the XML data to the department. It is a tax reporting channel, not a delivery network, and is not connected to Peppol.
XML under ETDA standard ขมธอ. 3-2560, signed with XAdES; buyer copies may be XML, PDF or PDF/A-3 · Official source: Revenue Department · e-Tax Invoice & e-Receipt overview (Thai)
Submission channels
Data reaches the Revenue Department by web upload of XML, by a host-to-host connection using ebXML (ETDA standard ขมธอ. 14-2560), or through a service provider that meets the department's criteria.
XML upload, ebXML, or service provider · Official source: Revenue Department · e-Tax Invoice & e-Receipt overview (Thai)
e-Tax Invoice by Email (Time Stamp)
ETDA’s published FAQ offers this route to VAT registrants with revenue no greater than THB 30 million per tax year or accounting period. The seller submits PDF/A-3 by email for timestamping; paper invoices may also be used.
PDF/A-3 by email · Official source: ETDA · official e-Tax Invoice by Email FAQ
Peppol
No Thai Peppol Authority is listed; OpenPeppol acts as the authority where there is no national one. The Revenue Department material reviewed does not refer to Peppol.
Peppol BIS Billing · Official source: OpenPeppol · Peppol Authorities
Electronic tax invoicing has distinct routes. Approved e-Tax Invoice & e-Receipt issuers follow the Revenue Department’s signed-data submission rules; the Time Stamp route uses PDF/A-3 and central timestamping.
The ETDA FAQ continues to publish the THB 30 million eligibility limit and describes the email route as optional. Check eligibility, document type and retention duties for the route selected; delivering an invoice through another network does not replace a required Revenue Department submission.
Legal guide
B2B · B2C · tax invoices and receipts
No e-invoicing obligation found in the sources reviewedThe Revenue Department describes e-Tax Invoice & e-Receipt as a service for businesses that wish to use it. A business applies with form บ.อ.01 and may issue electronic documents once listed as an approved issuer. Others continue to issue tax invoices under the general Revenue Code rules.
Official source: Revenue Department · e-Tax Invoice & e-Receipt overview (Thai)Approved issuers · reporting
Required once approvedApproved issuers must send the XML data for each tax invoice or receipt, digitally signed, to the Revenue Department by the 15th day of the following month, and keep the electronic records as the law requires.
Official source: Revenue Department · e-Tax Invoice & e-Receipt overview (Thai)Legal basis
In forceThe system rests on the Revenue Code, Ministerial Regulation No. 384 (B.E. 2565, 2022) on electronic documents, the Electronic Transactions Act B.E. 2544 (2001) and the Accounting Act B.E. 2543 (2000).
Official source: Revenue Department · e-Tax Invoice & e-Receipt overview (Thai)Time Stamp route · eligibility and records
Optional route for eligible VAT registrantsETDA’s FAQ retains the THB 30 million limit, requires PDF/A-3 and allows paper invoicing alongside the service. Both buyer and seller retain the timestamped electronic document and returned email.
Official source: ETDA · official e-Tax Invoice by Email FAQ
Timeline
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ETDA trade message standard, version 2.0
ETDA's recommendation ขมธอ. 3-2560 defined the XML structures for e-invoices, e-receipts, e-tax invoices, debit and credit notes, abbreviated tax invoices and cancellation notes used by the e-Tax system.
Official source: Revenue Department · seminar slides on e-Tax Invoice routes, 2019 (Thai) -
ETDA email invoice service opens
ETDA’s FAQ gives 1 March B.E. 2560 as the service opening date.
Official source: ETDA · official e-Tax Invoice by Email FAQ -
PDF/A-3 only on the email route
From this date, tax invoices sent through e-Tax Invoice by Email had to be PDF/A-3 files.
Official source: Revenue Department · seminar slides on e-Tax Invoice routes, 2019 (Thai)
Peppol in Thailand
- Directory participants
- 24
- Document families
- 7
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 21 participants
- 21 participants
- ApplicationResponse5 participants
- 3 participants
- 1 participant
- 1 participant
- 1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 11 | |
| 3 | |
| 1 | |
| 1 | |
| 2 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 |
Registration dates in the current Directory snapshot.