Thailand Law Library

by Thailand Lawyer

Subject to Section 86/1, 86/2 and 86/8, a VAT registrant shall immediately issue tax invoiceand its copy for every sale of goods or provision of service at the time the tax liability taking place as well as provide such tax invoice to the purchaser of goods and service, and keep its copy in accordance with Section 87/3.

Business person exempted from value added tax registration but temporary registering for value added tax in accordance with Section 85/3, shall be able to issue tax invoice in the event which is in accordance with rule, procedure and condition as prescribed by the Director-General.

Tax invoice shall be issued by each place of business, except the Director-General prescribes otherwise.

The issuance of tax invoice by an agent on behalf of the VAT registrant shall be in accordance with rule, procedure and condition as prescribed by the Director-General.

It is prohibited for the following VAT registrant to issue tax invoice:

• VAT registrant residing abroad and having his agent issuing tax invoice on behalf of him in accordance with Section 86/2;
• VAT registrant whose property sold by auction or by other means by other persons in accordance with Section 83/5
• VAT registrant as prescribed in a Royal Decree issued under Section 83/6 (3).

If a VAT registrant residing abroad and having an agent acting on his behalf wishes his agent to issue tax invoice on his behalf, such VAT registrant shall submit the request for an approval to the Director-General in accordance with the regulation prescribed by the Director-General.

Upon an approval of the request, such agent shall issue tax invoice on behalf of the VAT registrant in accordance with rule, procedure, and condition as prescribed by the Director- General and he shall have the duty and responsibility exactly and jointly with the VAT registrant regarding to tax invoices.

In relation to sale by auction under Section 83/5, the auctioneer not being a government authority selling property of VAT registrant shall issue tax invoice or receipt under Section 105, as the case may be, on behalf of the VAT registrant who owns the property.

Subject to Section 86/5 and 86/6, the tax invoice shall at least contain the following particulars:

• the word “tax invoice” at a prominent place;
• the name, address and taxpayer identification number of the VAT registrant issuing tax invoice and in the case where an agent issues tax invoice on behalf of the VAT registrant in accordance with paragraph 4 of Section 86 or 86/2 or auctioneer issues tax invoice for VAT registrant in accordance with Section 86/3, name, address and tax identification number of such person shall be stated in tax invoice;
• the name and address of the purchaser of goods or service;
• serial number of tax invoice and, if any, of book;
• description, type, category, quantity and value of goods or services the amount of value added tax calculated on value of goods or services which clearly separated from the value of goods or services;
• the date of issuance; any other particulars as prescribed by the Director-General.

Particulars in tax invoice shall be in Thai language, Thai currency and Thai or Arabic numeral. However, in some category of business which tax invoice is required to be in foreign language or currency, the VAT registrant shall be issue such tax invoice upon approval from the Director-General.

Tax invoice may be issued jointly for several sales of goods or provision of services except where the Director-General prescribes that the issuance of tax invoice on some or several goods or services must be made separately for each good or service.

The following tax invoices may be prescribed by the Director-General to contain particulars other than specified above:

• tax invoice of specific goods or services under Section 79/1;
• tax invoice of tobacco under Section 79/5 or crude oil and oil products under Section 79/6;
• tax invoice which the Director-General approves to be in foreign language or currency under paragraph 2 of Section 86/4;
• tax invoice of other goods or services as prescribed in Ministerial Regulation.

To accommodate VAT registrant carrying on the business in retail sale of goods or provision of service in a small amount to a large number of customers, the Director-General shall have the power to prescribe description and/or condition of such business for it to be retail business; and in the retail business, the price of goods or service fees shown shall be inclusive of value added tax.

VAT registrant being a retailer shall be entitled to issue abbreviated tax invoice, however his agent shall not be allowed to issue abbreviated tax invoice.

Abbreviated tax invoice shall contain at least the following particulars:

1. The word “tax invoice” at a prominent place;
2. the name or abbreviated name and taxpayer identification number of the VAT registrant issuing tax invoice;
3. serial number of tax invoice or, if any, of book;
4. description, type, category, quantity and value of goods or services;
5. the price of goods or services which clearly shown that value added tax is included;
6. the date of issuance;
7. any other particulars as prescribed by the Director-General.

Description, type or category of goods under paragraph 1 may be in code system but the VAT registrant shall notify the code to the Director- General at least 15 days prior to using the said code.

Particulars in abbreviated tax invoice shall be in Thai language, Thai currency and Thai or Arabic numeral. However, in some category of business which tax invoice is required to be in foreign language or currency, the VAT registrant shall be issued such tax invoice upon approval from the Director-General.

The VAT registrant carrying on the retail business wishing to use the cash register machine to issue abbreviated tax invoice, shall submit the request for approval to the Director-General and the use of such cash register machine shall be in accordance with the regulation on rule, procedure and condition on the use of cash registering machine prescribed by the Director-General.

Paragraph 3 of Section 86/4 shall be applied in issuance of tax invoice under this Section.

The VAT registrant carrying on the business which is not retail business wishing to issue abbreviated tax invoice and/or use cash register machine as prescribed in Section 86/6 may request for approval to the Director-General giving reasonable and necessary cause and upon approval, the Director-General may prescribe any rule and condition as he deems appropriate.

To accommodate a VAT registrant carrying on the business on sale of goods or provision of service in small amount, the Director-General shall have the pow er to prescribe description and condition of such business for the purpose of this Section.

In relation to carrying on the business in small amount, the VAT registrant shall not be required to issue tax invoice for sale of goods or provision of service having value not exceeding the amount specified by the Director-General, however such amount shall not exceed 1,000 Baht. Nevertheless the purchaser of goods or service may request the tax invoice. The Director-General shall have the power to prescribe requirement and condition for VAT registrant selling goods or providing services to comply with as he deems appropriate.

VAT registrant who sold goods or provided services but has to recalculate the amount of value added tax chargeable because of an increase of value of goods or services as a result of the events specified in Section 82/9, shall issue debit note to the purchaser of goods and service recipient in the tax month in which such event taking place, except in case of necessity which the debit note cannot be issued in the tax month in which such event taking place, then the debit note shall be issued to the purchaser of goods or service recipient in the tax month following the month in which the event taking place.

Debit note shall contain at least the following particulars:

• the word “debit note” at a prominent place;
• the name, address and tax identification number of the VAT registrant issuing the debit note, and in the case where an agent issues a debit note on behalf of the VAT registrant in accordance with paragraph 4 of Section 86, 86/2, name, address and tax identification number of such agent shall be stated;
• the name, address of the purchaser of goods or services recipient;
• the date of issuance of the debit note;
• serial number of the original tax invoice and, if any, of book, value of goods and service shown in the tax invoice, the correct value of goods or service, the difference between the two, and the amount of tax payable on the difference;
• brief reason in issuing debit note;
• other particulars as prescribed by the Director-General.

Section 86/4 shall be applied and the debit note under this Section shall be deemed tax invoice.

VAT registrant who sold goods or provided service, but has to recalculate the amount of value added tax chargeable because of a decrease in value of goods or service as a result of the events specified in Section 82/10, shall issue a credit note to the purchaser of goods or service recipient in the tax month in which such event taking place, except in the case of necessity which the credit note cannot be issued in the tax month in which such event taking place, then the credit note shall be issued to the purchaser of goods or service recipient in the tax month following the month in which such event taking place.

Credit note shall contain at least the following particulars:

• the word “credit note” at a prominent place;
• the name, address and tax identification number of the VAT registrant issuing credit note, and in the case where an agent issues credit note on behalf of the VAT registrant in accordance with paragraph 4 of Section 86 or 86/2, the name, address and tax identification number of such agent shall also be stated;
• the name and address of the purchaser of goods or service recipient;
• the date of issuance of the credit note;
• the serial number of the original tax invoice and, if any, of book, the value of goods or service shown in the tax invoice, the correct value of goods or service, the difference between the two, and the amount of value added tax being credited;
• brief reason in issuing credit note,
• other particulars as prescribed by the Director-General.

Paragraph 2 of Section 86/4 shall be applied and the credit note under this Section shall be deemed tax invoice.

In the case where the name of a VAT registrant is stroked off the value added tax register because he ceases the business or the Director-General orders for the cancellation of his value added tax registration, the Director-General shall allow such business person to continue to issue tax invoice, debit note, or credit note temporarily until the business ceased however he shall follow rule, procedure and condition prescribed by the Director-General.

A VAT registrant issuing tax invoices, debit notes or credit notes, and later on there is a request from the purchaser of goods or service recipient whose tax invoice, debit note or credit note is lost, destroyed or damaged in essential part, such VAT registrant shall issue a substitute for tax invoice, debit note or credit note to such purchaser or service recipient in accordance with rule, procedure and condition prescribed by the Director-General.

A substitute for tax invoice, credit note or debit note shall contain the same particulars as in the tax invoice, debit note or credit note, as the case may be, with the word in a prominent place stating that it is a substitute for which tax invoice, debit note or credit note.

It is prohibited for a person who is not a VAT registrant or an authorized person in issuing tax invoices under this Chapter to issue tax invoice, debit note or credit note. Any person issuing tax invoice, debit note or credit note without an authorization to do so, such person shall be liable to value added tax for the amount shown in tax invoice, debit note or credit note as if he was a VAT registrant.

Receipt issued by the Revenue Department on value added tax payment under Section 83/6 or 83/7 and receipt issued by the Customs Department or Excise Department on value added tax collection for the Revenue Department under Section 83/10 (1) or (2) shall be deemed a tax invoice.