E-invoicing in Thailand
Thailand's Voluntary E-Invoicing via e-Tax Invoice & e-Receipt System (ETIS), Covering B2G, B2B, and B2C with Tax Incentives, No National Mandates
UBL 2.1 TH, UN/CEFACT CII, Thai XML
e-Tax Invoice & e-Receipt System
Revenue Department (RD)
n/a
Voluntary
Voluntary
5 years
Thailand operates voluntary e‑Tax Invoice & e‑Receipt systems, overseen by the Revenue Department in cooperation with ETDA, using Thai XML and digital‑signature/time‑stamp standards and supported by tax incentives for B2G, B2B, or B2C transactions.
Based on national standards like UBL 2.1 TH and UN/CEFACT CII, the Revenue Department oversees e-invoicing through the e-Tax Invoice and e-Receipt System (ETIS). Businesses must use ETIS for mandatory transactions, with formats including XML-based e-Tax invoices, while voluntary adoption offers tax incentives.
From 1 January 2023 to 31 December 2025, Ministerial Regulation No. 389 extends tax incentives for e-Tax invoice, e-receipt, and e-withholding systems, including double deductions on investments and 1% withholding tax reductions. The standard VAT rate remains reduced to 7% (6.3% plus local taxes) until 30 September 2026 per the Royal Decree published 14 September 2025 in the Royal Gazette. Phase 2 of mandatory e-invoicing covers businesses with revenue over THB 1.8 billion from January 2025, building on Phase 1 for large taxpayers since 2024.
E-invoicing replaces paper with structured electronic documents like XML files, digitally signed and reported near real-time to the Revenue Department for automated processing and VAT compliance.
Thailand adopts it voluntarily with incentives to boost efficiency, cut costs, reduce errors, and align with global digital trends, while phased mandates ensure broader compliance. Benefits of e-invoicing like double cost deductions encourage early adoption amid VAT relief measures supporting economic recovery.
Thailand's e-invoicing developed through voluntary systems.
The approach includes registration with Revenue Department and ETDA, digital signatures, and reporting by the 15th of the following month.
In Thailand, B2G e-invoicing uses the voluntary e-Tax Invoice &e-Receipt system operated by the Revenue Department, with no nationwide mandate for suppliers. The RD confirms it encourages rather than requires e-Tax invoices, suppliers may use paper unless specified by contract.
Opt-in suppliers issue e-Tax invoices via the RD system or e-Tax Invoice by Email, in Thai XML and PDF/A-3 formats per STD-03-2566, with digital signatures or ETDA time stamps (e-Tax Overview).
Data is submitted to RD by the 15th of the next month per the timetable and submission rules, supporting audits without real-time clearance.
B2B e-invoicing in Thailand remains voluntary. VAT-registered businesses with RD approval issue e-tax invoices/receipts via the e-Tax Invoice & e-Receipt system or e-Tax Invoice by Email, using XML and PDF/A-3 formats per RD STD 03-2566, secured by qualified digital signatures or ETDA time stamps. Data is transmitted monthly to RD by the 15th of the following month.
No B2B mandate exists as of 2026; RD promotes adoption via tax incentives tied to e-Tax documents.
B2C e-invoicing uses voluntary e-receipts via the RD’s e-Tax Invoice & e-Receipt system or e-Tax Invoice by Email. VAT-registered sellers with RD approval issue XML/PDF/A-3 formats, secured by digital signatures or ETDA time stamps, reporting by the 15th of the next month for VAT/income tax records.
No real-time POS fiscalization exists, but Easy e-Receipt 2.0 incentivizes adoption via consumer tax deductions.
Foreign suppliers to Thai VAT-registered customers can issue compliant e-Tax Invoices/e-Receipts by RD registration for voluntary e-Tax channels (e-Tax Invoice & e-Receipt or e-Tax Invoice by Email), using XML/PDF/A-3 formats per RD STD 03-2566 and RD ICT standards, with qualified digital signatures or ETDA time stamps (ETDA e-Tax info, e-Tax by Email).
Approved invoices are reported periodically (by the 15th of the next month), matching domestic timetables.
Thailand combines monthly VAT returns with e-reporting via the RD’s e-Tax Invoice & e-Receipt system. Approved issuers submit XML data per RD STD-03-2566 (ETDA RSET/ขมธอ.3-2560) by the 15th of the following month alongside VAT returns, enhancing audit trails without real-time clearance.
The 7% VAT rate is extended until 30 Sep 2026, complemented by e-Tax incentives under Ministerial Regulation No. 389 and Easy e-Receipt measures.
Choosing the right e-invoicing provider ensures seamless ETIS integration, XML formatting, digital signing, and automated reporting with incentive eligibility.
DDD Invoices provides direct connectivity, full lifecycle automation from issuance to archiving, and compliance support amid VAT reductions.
Voluntary systems launched 2017.
Provides real-time reporting, timestamps, and validation; qualifies for double deductions and lower withholding tax until 2025.
XML (ขมธอ.3-2560) for RTIR; PDF/A-3 via e-mail with ETDA CC; digital signature required.
Yes, voluntary via e-receipt system for VAT payers; incentives apply.
Register with Revenue Department/ETDA, obtain digital certificate; report by 15th next month.
Written by the Compliance & Growth Team
Reviewed by Denis V. P.
DDD Invoices is an enterprise-grade platform delivering a powerful infrastructure for creating, sending, receiving and storing electronic documents. DDD Invoices enables software providers like ERPs, SaaS, eCommerce, POS systems, accounting & invoicing softwares, billing services and others, to easily adhere to global invoicing compliance requirements and shorten their time-to-market.