How to invoice in Thailand
A compliant Thai full tax invoice (ใบกำกับภาษี) must be headed "Tax Invoice", carry a sequential number and issue date, and show the name, address and 13-digit Tax ID of both the seller and the buyer, with each line's VAT stated separately. Any business whose turnover exceeds THB 1.8 million a year must register for VAT and issue tax invoices; by law the document should be in Thai and in baht, so treat this English template as a working draft to localise. VAT is charged at 7% — the reduced rate extended through 30 September 2026 (the statutory standard rate is 10%).
| Thailand at a glance | Detail |
|---|---|
| Currency | THB (THB) |
| Standard VAT | 7% |
| Tax ID | Tax ID |
| Paper size | A4 |
| Typical terms | Net 30 |
| E-invoicing | Announced |
Tax ID format: 13-digit Taxpayer Identification Number (for companies it matches the commercial registration number), e.g. 0105558012345 — often grouped as 0 1055 58012 34 5..
What Thai invoices must include
- The word “Invoice” and a unique, sequential invoice number
- The issue date (and the supply date if it differs)
- Your business name, address and Tax ID
- The client's name and address (and their Tax ID for reverse-charge or intra-EU supplies)
- A clear description and quantity for each line
- The net amount per VAT rate, the rate(s) applied and the VAT amount
- The total payable, in THB
- Payment terms, the due date and how to pay (bank name, IBAN/account)
- The words "Tax Invoice" (ใบกำกับภาษี) shown prominently
- Head-office / branch code for both the seller and the buyer
- Buyer's 13-digit Tax ID (required for the buyer to claim input VAT)
VAT & reverse charge
For cross-border work, the right wording matters. Invoice Forever offers ready-made Thai VAT notes such as:
- VAT charged at 7% (the statutory 10% standard rate is reduced to 7% through 30 September 2026).
- Zero-rated (0%) for exports of goods and for services performed in Thailand but used abroad, under Revenue Code s.80/1.
- VAT on imported services is self-assessed by the recipient and remitted via Form PP.36.
E-invoicing in Thailand
Thailand runs a voluntary e-Tax Invoice & e-Receipt system operated by the Revenue Department, with technical standards set by the ETDA; issuers send structured invoice XML to the RD by the 15th of the following month. There is no legislated B2B e-invoicing mandate for 2026 or 2027 — adoption is driven by incentives, including a 200% cost deduction and a reduced 1% e-withholding tax rate, extended through end-2027. A broader digital-reporting roadmap points toward 2028.
Invoice Forever can export a structured EN 16931 / Peppol BIS (UBL) e-invoice alongside the PDF (beta) — the format most of these mandates are built on. You still send it via your own access point, and some countries require their own national format.
Verified 23 July 2026 against the source. E-invoicing rules are changing quickly, so always confirm the current position with the Revenue Department of Thailand (กรมสรรพากร) before you rely on it. This page is general guidance, not tax advice.
Payment terms in Thailand
Net 30 is the common B2B norm; terms of 15 to 60 days are all seen, with 30 days typical for established suppliers. Payers of service fees usually deduct withholding tax (commonly 3%) and remit it to the Revenue Department, so state amounts before and after WHT clearly.
Questions about invoicing in Thailand
The rate you charge is 7% — a reduced rate extended through 30 September 2026 (the statutory standard rate is 10%, and yearly extensions are routine). Exports are zero-rated at 0%, and some supplies are VAT-exempt.
Yes. A full tax invoice must show the seller's 13-digit Tax ID and, for the buyer to reclaim input VAT, the buyer's Tax ID too, along with head-office or branch codes. VAT registration is compulsory once annual turnover exceeds THB 1.8 million.
No. Thailand offers a voluntary e-Tax Invoice & e-Receipt system through the Revenue Department (standards by the ETDA), encouraged by tax incentives. There is no B2B mandate for 2026-2027, though a digital-reporting roadmap points toward 2028.
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