An e–Tax Invoice is a digital tax invoice that replaces paper documents, regulated by Ministerial Regulation No. 384, the Electronic Transactions Act, and ICT Standard Recommendation No. 3-2560. Thailand offers two types: e–Tax Invoice & e–Receipt for all businesses, requiring a Digital Signature and Electronic Certificate, and e–Tax Invoice by Email for small businesses (≤ THB 30 million), verified through an ETDA Time Stamp. Both support PDF/A-3 or XML formats and may be submitted via approved channels. Verification ensures authenticity, and use of e–Tax Invoices is voluntary, with paper invoices still permitted.
Thailand's e-Tax Invoice System: A Digital Transition for Business Documents
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Author: Ljubica Blagojević
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General information
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Content accuracy validation date:
24.11.2025
Content accuracy validation time:
08:23h
Legal Framework
The e–Tax Invoice system is governed by:
- Ministerial Regulation No. 384 (B.E. 2565) – rules for preparing documentary evidence electronically.
- Electronic Transactions Act B.E. 2544 (and Amendments No. 2–4).
- ICT Standard Recommendation No. 3-2560 – standards for electronic messages in trade.
Types of e–Tax Invoices
Thailand recognizes two main types:
- e–Tax Invoice & e–Receipt
- Available to businesses of all sizes.
- Formats: PDF, PDF/A-3, XML.
- Must include a Digital Signature and Electronic Certificate (CA).
- Submission methods:
- Web Upload via etax.rd.go.th
- Host-to-Host (for > 500,000 documents/month, using ebXML; approval required)
- Authorized Service Provider
- e–Tax Invoice by Email (Time Stamp System)
- Designed for small businesses with annual revenue ≤ THB 30 million.
- Formats: PDF/A-3 or XML.
- Verified using a Time Stamp from ETDA.
- Data is automatically sent to the Revenue Department.
Verification & Authentication
To ensure legal validity, two technologies are used:
- Electronic Certificate (CA): Confirms the identity of the issuing business.
- Digital Signature: Ensures document authenticity and integrity, similar to a handwritten signature.
Use of e–Tax Invoices in Thailand is currently voluntary.
Businesses may adopt electronic invoicing partially or fully and may still use paper invoices in parallel.
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