What is Tax invoice (ใบกำกับภาษี)?
A full tax invoice is the document a VAT-registered seller issues. The buyer needs a valid tax invoice to claim the input VAT on its own P.P.30.
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How Tax invoice (ใบกำกับภาษี) works in Thailand
Section 82/5 of the Revenue Code denies input VAT without a valid tax invoice, and also on entertainment and on passenger cars of up to 10 seats. An invoice with a material error must be cancelled and reissued by the seller. Input VAT you cannot claim can be deducted as a cost for corporate income tax.
Related terms
Value added tax (ภาษีมูลค่าเพิ่ม) is charged at 7% in Thailand. The Revenue Code rate is 10%, but a royal decree holds it at 7%. The latest decree, No. 807, runs to 30 September 2027.
The Revenue Department's system for issuing tax invoices and receipts electronically. A VAT registrant can choose to join it. A simpler Time Stamp route exists for businesses with income up to 30 million baht.
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