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Free tax invoice template (Section 86/4)
A tax invoice is a legal VAT document that VAT-registered businesses must issue for every sale, under Section 86/4. This page offers a free full-form tax invoice template as both an editable Excel file and a PDF — no email required. It includes every legally required field: the words "tax invoice," number, date, name, address, and tax ID of both seller and buyer, plus separate lines for the goods amount and 7% VAT.
Thai SME owners and Thai accountantsLast updated 2026-07-21
Download the template
Free download, no email required
Example document
Free editable Excel and PDF downloads — no email required
Fields for both seller and buyer tax IDs
Separates the goods amount and 7% VAT clearly
Includes a filled example as a guide
How to issue a Section 86/4-compliant tax invoice
1.Show the words "tax invoice" clearly
A full-form tax invoice must clearly show the words "tax invoice." If combined with a receipt, use "tax invoice/receipt." These words are required by Section 86/4 — see the Revenue Department (rd.go.th).
2.Add the number and issue date
State the tax invoice number (and book number if used) with the issue date. Sequential numbering makes it easy to reference and reconcile with the monthly PP30 VAT return.
3.Fill in complete seller and buyer details
Include the name, address, and tax ID of both seller and buyer. If the buyer is VAT-registered and wants to claim input tax, the buyer details must be complete and correct — an incomplete tax invoice may not be usable as input tax.
4.Separate the goods amount and VAT
Show the value of goods or services and the VAT (7%) as separate figures, not a single combined total. Separating them lets both sides calculate output and input tax correctly. In the Excel file, a formula computes VAT from the base amount.
What must a tax invoice include under Section 86/4?
It must show the words "tax invoice," number (and book number if used), issue date, name, address, and tax ID of both parties, the description, quantity, and value of goods or services, and the VAT amount separated from the goods value. Check details at the Revenue Department (rd.go.th).
Can an individual issue a tax invoice?
Only if registered for VAT — whether an individual or a juristic entity. If not VAT-registered, you cannot issue a tax invoice; issue a plain receipt or invoice instead.
How does a full-form tax invoice differ from an abbreviated one?
An abbreviated tax invoice is issued by certain retailers with less information — it may omit buyer name and address. The full form requires complete buyer details. Buyers who want to claim input tax should request the full form. This template is the full form.
How do I fix a tax invoice with an error?
Do not overwrite figures on the original. Void the original (keep it marked cancelled as evidence) and issue a new one with a new number. Where VAT remittance is involved, confirm the correct void-and-reissue procedure with the Revenue Department (rd.go.th).
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