Thailand e-Tax invoice and e-Receipt 2025: a compliance checklist for SMEs

Thailand e-Tax invoice and e-Receipt 2025: a compliance checklist for SMEs

Introduction

Thailand offers two official ways to issue VAT invoices electronically: the XML route with digital signature and the e-Tax invoice by Email route with time stamp. The Revenue Department confirms both options, and requires approved businesses to transmit e-invoice data to the Department on a monthly schedule.

This guide explains the legal framework, how to choose a route, how to apply, what to transmit, and how to store records so your rollout of Thailand e-Tax invoice and e-Receipt 2025 passes audit.

Legal backbone you can cite

• Primary rule set. Notification of the Director-General on electronic tax invoices and receipts No. 15 prescribes definitions, application forms, system choices, and monthly transmission obligations. It also references Bo.01 for application, Bo.09 for change notification, electronic certificate for identity, and monthly data submission to the RD.

• Email track. The 2017 RD Regulation on preparation, delivery and retention via e-Tax Invoice by Email authorizes time stamp delivery with conditions and application via the RD website.

• What a tax invoice must contain. Section 86/4 sets core particulars for tax invoices and notes Thai language and currency rules, with foreign language or currency allowed on approval. Your e-document must still satisfy Section 86/4.

• Record retention. VAT records must be kept at least 5 years, with the Director-General able to require up to 7 years. Electronic retention is recognized under the Electronic Transactions Act.

Thailand e-Tax invoice and e-Receipt 2025 checklist

1) Choose your route

• XML plus digital signature route. Prepare e-Tax Invoice, e-Receipt, credit and debit notes as XML, sign with a digital signature, and send data to the RD through the prescribed channel. The RD overview and No. 15 outline this route.

• e-Tax invoice by Email route. Prepare the documents, apply time stamp delivery by email to buyers, and follow the 2017 Email Regulation. This route remains recognized and is often used by SMEs that prefer email workflows.

The RD overview explicitly states you must select one route and follow its conditions consistently.

2) Apply for approval

• File Bo.01 to obtain approval as an issuer of e-Tax invoices or e-Receipts. Use Bo.09 to notify system changes. Applicants authenticate with an electronic certificate as specified in No. 15.

3) Build compliant document content

• Ensure every e-Tax invoice meets Section 86/4 particulars and Thai language and currency rules unless you have specific approval to use foreign language or currency.

4) Transmit to the RD on time

• Under No. 15, approved issuers must send monthly e-document data files to the Revenue Department by the 15th day of the following month through RD channels such as XML upload or secure transfer. Calendar this deadline.

5) Store records correctly

• Keep original e-documents electronically for at least 5 years and up to 7 years if prescribed. Retention in electronic form is valid when integrity, accessibility and reliability requirements of the Electronic Transactions Act are met.

6) Train staff on buyer delivery

• Email route requires time stamp delivery to the buyer’s address. XML route requires digital signatures and system delivery. The RD overview explains both and the need to follow the chosen route end to end.

How the two routes compare

Topic	XML digital signature route	e-Tax invoice by Email route
Legal base	DG Notification No. 15	RD Email Regulation 2017
Buyer delivery	System exchange of signed XML	Time stamp email to buyer
RD transmission	Monthly submission by 15th	Monthly submission by 15th
Typical users	Integrations and higher volume	SME and service businesses

Sources: RD overview flipbook and DG Notification No. 15.

Practical setup tips for controllers

• Start with a Section 86/4 audit of your current invoice fields, then map fields to XML or email templates.

• Decide on digital signature or time stamp early, because it affects procurement of certificates and IT controls.

• Calendar the 15th RD transmission as a separate control from the monthly PP30 VAT filing calendar. DG No. 15 sets the 15th for e-document data.

• Set a 5 year retention baseline with a 7 year cap if ordered, and document how the Electronic Transactions Act criteria are satisfied.

2025 market note: Easy e-Receipt 2.0 boosts demand

Thailand’s 2025 Easy e-Receipt 2.0 campaign allowed individuals to claim deductions on purchases supported by e-Tax invoices or e-Receipts during January to February 2025. Expect more customers to ask for compliant e-Receipts and for vendors to standardize digital issuance.

Frequently asked questions

Do I still need paper copies if I use e-Tax No. Under the Electronic Transactions Act, your electronic file is the original if generated and retained correctly. Paper printouts are treated as copies. Keep electronic originals and ensure integrity and accessibility.

What happens if I miss the monthly RD transmission DG No. 15 requires sending e-document data to the RD by the 15th of the following month. Late or missing transmissions can trigger inquiries during VAT audits. Put a recurring control in place.

Can I switch routes later Yes, but notify the RD using the change form referenced in No. 15. Plan a cutover and keep both sets of evidence.

What language and currency can appear on e-Tax invoices Thai language and Thai currency are standard. Foreign language or currency requires approval from the Director-General as outlined in the VAT chapter.

How GENTLE LAW IBL de-risks your rollout

• Legal design. We map your invoicing to Thailand e-Tax invoice and e-Receipt 2025 requirements, choose XML or email, prepare Bo.01 and handle Bo.09 changes.

• Technical controls. We implement digital signatures or time stamp flows that satisfy RD guidelines and the Electronic Transactions Act.

• Audit posture. We set the 15th day RD transmission calendar, and build a 5 to 7 year retention policy with evidence for integrity and accessibility.

Call to action

If you want a smooth and audit ready rollout of Thailand e-Tax invoice and e-Receipt 2025, GENTLE LAW IBL can design your route, prepare Bo.01, set up signatures or time stamps, and build monthly transmission and retention controls that pass scrutiny.

Book a consultation: https://www.gentlelawibl.com