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.

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).
Related pages
What 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 billing note (ใบวางบิล)?
A billing note bundles several invoices or delivery notes into one amount, collected on an agreed billing cycle.
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 moreLiveWhat is VAT?
VAT is value-added tax that needs reviewable input and output tax separation.
Read moreBetaThai receipt and tax invoice OCR
Extract vendor, date, amount, VAT, and tax fields from Thai documents for accountant review.
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