APAC · Revenue Department (TRD) / ETDA
Thailand
Updated in last 30 days·Atlas data current as of
Voluntary e-Tax Invoice & e-Receipt system run by the Thai Revenue Department in partnership with ETDA. Two channels: e-Tax Invoice by Email (for SMEs with revenue ≤ THB 30M) and e-Tax Invoice & e-Receipt full XML system for larger taxpayers. Digital signature via ETDA-licensed CA required. Adoption incentivised via 200% expense deduction for investment in e-tax systems through 2025.
// Phased rollout
- 01 Mar 2017 · livee-Tax Invoice by Email launchesSME channel: PDF/A-3 invoice with embedded data, sent to RD via designated email address.
- 25 Dec 2017 · liveFull e-Tax Invoice & e-Receipt systemXML-based full e-invoicing system for larger taxpayers; covers e-receipts.
- 01 Jan 2021 · livee-Withholding Tax (e-WHT) mandatory for B2GWithholding tax filings must be electronic for government suppliers.
- 01 Jan 2024 · live200% tax deduction incentive extendedRoyal Decree extends the 200% deductible expense for e-tax investments through end of 2025.
// Penalties
Post-audit model — no immediate clearance failure. Non-compliance with retention or signature requirements triggers tax assessment with penalty (1.5%/month interest + administrative fines up to THB 2,000 per invoice).
// ERP implementation notes
SAP S/4HANA (incl. DRC) & SAP ECC
SAP DRC Thailand scenario via SAP CPI to RD service provider. e-WHT integration via ER.
Oracle Fusion Cloud ERP
Oracle Fusion Thailand localization with RD XML format; transmission via local RDSP partner.
Microsoft Dynamics 365 (F&O + Business Central)
D365 F&O Thailand ER configurations for e-Tax XML + e-WHT.
Oracle NetSuite
NetSuite Thailand via local partner SuiteApp (Globalsuite or BPC) for RD-compliant XML.
Zoho Books / Zoho One
Zoho Books Thailand handles e-Tax Invoice by Email channel natively for SMEs.
Tally Prime
Tally is common in Thai SMEs; e-Tax module via Tally Solutions Thailand partner.