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).
// What you have to do
- Confirm which of your flows are in scopeB2B is voluntary, B2G is mandatory, B2C is voluntary.
- Emit one of e-Tax Invoice XML (RD schema) or Signed PDF + email channel (SMEs)Your ERP must produce this syntax, not a PDF or a print stream.
- Connect via RD Service Provider (RDSP) or Email channel via designated address or Host-to-Host for large taxpayersThis is the channel, separate from the format. Most projects underestimate it.
- Plan for the Post-Audit modelReporting happens after issuance, so correctness is your responsibility rather than the regulator's gate.
- Retain for 5 yearsArchive the structured original, not a rendering of it.
- Understand the exposurePost-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.
// Frequently asked questions
Is e-invoicing mandatory in Thailand?
Not for B2B. E-invoicing is voluntary for business-to-business transactions in Thailand, though B2G is mandatory. Thailand operates a Post-Audit model.
When is the next Thailand e-invoicing deadline?
There is no further dated phase published for Thailand. The most recent phase to take effect was "200% tax deduction incentive extended" on 01 Jan 2024.
What e-invoice format does Thailand require?
e-Tax Invoice XML (RD schema) or Signed PDF + email channel (SMEs). Invoices are exchanged via RD Service Provider (RDSP) or Email channel via designated address or Host-to-Host for large taxpayers. The format and the transmission channel are separate requirements — meeting one does not satisfy the other.
What are the penalties for non-compliance in Thailand?
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).