GlossaryLive
What is a billing note (ใบวางบิล)?
A billing note is a document a seller issues to bundle several unpaid invoices or delivery notes over a period, such as a month, into a single amount to collect, listing the reference for each item and the payment due date. Thai businesses selling to corporate clients or regular trade partners often agree on a billing cycle, such as 30 or 60 days, instead of collecting cash on every delivery. In the sequence quotation → invoice → billing note → receipt/tax invoice, the billing note sits before payment is received. Once the customer pays against the billing note, the seller issues a receipt and tax invoice for the amount actually paid. A billing note itself is not a tax document and carries no statutory deadline from the Revenue Department.
Thai SME owners and Thai accountantsLast updated 2026-07-21
Lists the reference for each item, total, and payment due date
Common with corporate clients or trade partners on a credit cycle such as 30/60 days
A commercial document, not a tax document — no Revenue Department statutory deadline
Receipt/tax invoice is issued for the actual amount once the customer pays
What is the difference between a billing note and an invoice?
An invoice is typically issued per sale, while a billing note bundles several items or delivery notes over a period into one collected amount — useful for frequent buyers on a credit cycle.
Does a billing note have a statutory payment deadline?
No. The payment deadline on a billing note is a commercial agreement between seller and customer, such as 30 or 60 days — not a Revenue Department statutory deadline like PP30.
Must a tax invoice be issued together with the billing note?
No. VAT-registered sellers typically issue the tax invoice once payment against the billing note is actually received, not when the billing note itself is issued.
How many billing notes can I issue per month?
There is no legal limit on how many billing notes you can issue per month, since it is a commercial document — it depends on the billing cycle agreed with each customer. Some businesses bill once a month per customer, others on an agreed cycle such as every 15 days. What matters is stating the referenced items and due date clearly on each note.
Related pages
Live
What is an invoice (ใบแจ้งหนี้)?
An invoice requests payment for goods or services already delivered. It is a commercial document, not a tax document like a tax invoice.
Read moreLiveWhat is a tax invoice (ใบกำกับภาษี)?
A tax invoice is a legally required VAT document every VAT-registered seller must issue for each sale, per Section 86/4.
Read moreLiveWhat is a quotation (ใบเสนอราคา)?
A quotation offers prices for goods or services before a sale is agreed, listing items, price, terms, and validity period.
Read moreBetaThai receipt and tax invoice OCR
Extract vendor, date, amount, VAT, and tax fields from Thai documents for accountant review.
Read more