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What is an invoice (ใบแจ้งหนี้)?

An invoice is a commercial document a seller issues to a buyer requesting payment for goods or services already delivered. It lists items, quantity, price, total, and payment terms such as the due date. An invoice is not a legal tax document, so it does not need a tax ID or separated VAT like a tax invoice. Thai B2B businesses commonly follow the sequence quotation → invoice → billing note → receipt/tax invoice, with invoices typically used for one-off sales or smaller amounts.

Thai SME owners and Thai accountantsLast updated 2026-07-21

A commercial document, not a tax document — no tax ID or separated VAT required

Lists items or services, quantity, price, total, and payment terms

Sits in the sequence quotation → invoice → billing note → receipt/tax invoice for Thai B2B work

Often used interchangeably with a billing note for small businesses billing per transaction

MooMooNext helps store and match invoices against payments for easier review

What is the difference between an invoice and a billing note?

An invoice is typically issued for a single sale or smaller amount, while a billing note bundles several items or delivery notes into one amount for a billing cycle. Both request payment, but they differ in usage pattern and item volume.

Does an invoice need to show VAT separately?

An invoice itself is not a legal tax document, so separating VAT is not mandatory. Sellers often show an estimated VAT-inclusive total and issue the actual tax invoice once payment is received.

Can an invoice be used instead of a tax invoice?

No. An invoice is a payment request, while a tax invoice is a legal VAT document under Section 86/4 that VAT-registered sellers must issue separately for each sale.

What should I do if a customer does not pay an invoice on time?

An invoice is a commercial document, so it does not dictate a legal collection method for tax. What you can do is state the due date and payment terms clearly on the invoice, follow up on outstanding balances each cycle, and issue a billing note when the collection period arrives. For VAT-registered sellers, the timing of the tax invoice follows the law — check with the Revenue Department (rd.go.th).

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