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What is a tax invoice (ใบกำกับภาษี)?
A tax invoice is the VAT document that a VAT-registered seller must issue to a buyer for every sale of goods or services, under Section 86/4 of the Revenue Code. A full-form tax invoice must clearly show the words "tax invoice," the invoice number, issue date, name, address, and tax ID of both seller and buyer, item description, quantity and price, and the VAT amount separated clearly from the goods price. This differs from an invoice or receipt, which are commercial documents. In the document sequence quotation → invoice → billing note → receipt/tax invoice, the tax invoice is typically issued at or after payment. VAT-registered buyers use the tax invoices they receive as input tax when filing PP30.
Thai SME owners and Thai accountantsLast updated 2026-07-21
Must show the words "tax invoice," invoice number, date, and both parties' name, address, and tax ID
Must separate the goods price from the VAT amount clearly
VAT-registered buyers use it as input tax when filing PP30
Differs from a receipt or invoice, which are not legal tax documents
What information must a tax invoice include?
Under Section 86/4, it must show the words "tax invoice," invoice number (and book number if used), issue date, name, address, and tax ID of both seller and buyer, item description and quantity, value of goods or services, and the VAT amount clearly separated from the goods value.
Can a tax invoice and a receipt be used interchangeably?
Normally they are not the same document — a receipt confirms payment was received, while a tax invoice is the VAT document. Some sellers combine both into one document called a "tax invoice/receipt," as long as it includes all legally required information for both.
Who is required to issue a tax invoice?
A business that has registered for VAT must issue a tax invoice for every sale of goods or services, whether or not the buyer requests one.
What is an abbreviated tax invoice and how does it differ from the full form?
An abbreviated tax invoice is one that certain retail businesses may issue to small buyers, carrying less information than the full form — for example it may omit the buyer name and address. The full form must include complete buyer details under Section 86/4. Buyers who want to claim input tax should request a full-form tax invoice, since abbreviated ones generally cannot be used as input tax. Check the conditions with the Revenue Department (rd.go.th).
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