VAT and invoicing in Thailand (2026): rates, tax invoices, e-Tax

VAT (ภาษีมูลค่าเพิ่ม) in Thailand is charged on most sales of goods and services and on imports, and administered by the Revenue Department (กรมสรรพากร, Krom Sanpakorn) of the Ministry of Finance under Chapter 4 of the Revenue Code. This guide covers what a small business needs in 2026: the rate and exemptions, registration, the monthly return, what a tax invoice must contain, and the e-Tax Invoice system. Figures are as of October 2026.

VAT in Thailand at a glance

Businesses at 0% can still reclaim their input VAT, while exempt businesses cannot. A few sectors pay Specific Business Tax instead of VAT: 3% of gross revenue for commercial banking and the sale of immovable property, for example, plus a 10% municipal surcharge on that tax.

Foreign e-service providers that earn more than THB 1.8 million a year from electronic services to non-registered customers in Thailand must register through the Revenue Department’s VAT for Electronic Service (VES) system and pay VAT without input tax credits.

Who must register and when

• Threshold: anyone who regularly sells goods or provides services in Thailand with annual turnover above THB 1.8 million must register for VAT.
• Deadline: register before you start trading, or within 30 days of the date turnover exceeds the threshold. A business with several branches registers at the revenue office of its head office.
• Voluntary registration: small businesses below the threshold, and some exempt businesses, can opt in under Section 81/3 of the Revenue Code, which lets them charge VAT and reclaim input VAT.
• Imports: VAT on imports is collected by Customs whether or not you are registered.
• Only registrants may issue tax invoices. The Revenue Code prohibits anyone else from issuing them.

Returns and payment

• Monthly: the tax period is the calendar month. You file the VAT return (Form P.P. 30, ภ.พ.30) and pay by the 15th day of the following month, even in a month without sales. Each place of business files separately unless you have approval to file jointly.
• Input VAT: you deduct the VAT on your business purchases, backed by tax invoices. If input VAT is higher than output VAT, you can take a cash refund or carry the credit forward. Some input VAT, such as VAT on entertainment expenses, is not creditable.
• Services from abroad: if you pay a foreign provider for a service used in Thailand, you self-assess the VAT on Form P.P. 36 (ภ.พ.36) and pay it on the provider’s behalf.
• Reports: VAT registrants keep an output tax report, an input tax report and, for goods, a goods and raw materials report.
• Late payment: a surcharge of 1.5% a month (or part of a month) on the tax due, reduced to 0.75% if the Director-General has approved an extension, plus fines for late or incorrect returns.

There is no annual VAT return: the monthly return is the whole cycle.

Tax invoices: what Thai law requires

A VAT registrant must issue a tax invoice, and keep a copy, immediately when the tax point arises, for every sale of goods or service. Under Section 86/4 of the Revenue Code, a full tax invoice shows at least:

1. 1the words “Tax Invoice” in a prominent place
2. 2your name, address and taxpayer identification number
3. 3the name and address of the buyer
4. 4the serial number of the invoice (and of the book, if any)
5. 5the description, type, category, quantity and value of the goods or services
6. 6the VAT amount, shown separately from the value
7. 7the date of issue
8. 8any other particulars the Director-General prescribes

Language and currency: particulars must be in Thai language and Thai baht, with Thai or Arabic numerals. A tax invoice in a foreign language or currency needs the Director-General’s approval.

Abbreviated tax invoices: retailers that sell small amounts to many customers may issue an abbreviated tax invoice (Section 86/6), with prices shown VAT-inclusive. It shows the words “Tax Invoice”, your name or abbreviated name and tax ID, a serial number, the goods or services with quantity and value, the price including VAT, and the date. Agents may not issue them.

Debit and credit notes: when the value of a sale goes up (Section 86/9) or down (Section 86/10) after the tax invoice, for example because of a price change, a return or a discount, you issue a debit note or credit note in the month the event happens (or the following month if that is impossible). It must show the original tax invoice number, the original value, the correct value, the difference, the VAT on the difference and a brief reason.

Record keeping: keep tax invoices, copies, reports and supporting documents for at least five years from the date of the return or report.

e-Tax Invoice & e-Receipt

The Revenue Department’s e-Tax Invoice & e-Receipt system lets businesses issue tax invoices, debit notes, credit notes and receipts as electronic files (XML, PDF, PDF/A-3 or similar), signed with a digital certificate and sent to the buyer electronically. To use it you apply to the Revenue Department, and once your name is announced you must prepare the related data in XML to the national standard, sign it and send it to the Revenue Department by the 15th of the following month, directly or through an approved service provider. The e-Tax portal also lists a simpler time-stamp route for preparing electronic tax invoices.

The system is opt-in: the portal describes it for “operators who wish to” issue electronic tax invoices, so paper tax invoices that meet Section 86/4 remain valid. If you join, you need software or a service provider that meets the Revenue Department’s technical standard.

Calculation example in baht

A VAT-registered design agency in Bangkok has this month:

Output VAT THB 21,000 minus input VAT THB 5,600 = THB 15,400, payable with the return within 15 days of month-end. The zero-rated export adds no output VAT but does not reduce your input VAT credit.

To find the VAT inside a price that includes it: THB 107,000 × 7 ÷ 107 = THB 7,000, and the net price is THB 100,000.

Common mistakes

1. 1Waiting too long to register. You have 30 days from the day turnover passes THB 1.8 million, not until year-end.
2. 2Invoices in English only, or in dollars, without the Revenue Department’s approval.
3. 3Missing the buyer’s details on a full tax invoice, which can cost your client the input VAT deduction.
4. 4Correcting by editing an issued tax invoice instead of issuing a debit or credit note.
5. 5Forgetting P.P. 36 on services bought from abroad.
6. 6Treating the 7% rate as permanent. It is a temporary reduction that the government extends; check the end date each year.

How Clientlly helps

Clientlly numbers invoices sequentially per series and puts your country’s VAT rate on every invoice, with credit notes linked to the original invoice. You can invoice in multiple currencies, add a card payment link, see when a client opened the invoice, set up recurring invoices and let automatic reminders go out 3, 14 and 30 days after the due date. Scanned receipts have the VAT read automatically, sales and purchase VAT books are kept per rate, including exports, and VAT reports with Excel and PDF exports are ready for you and your accountant. See invoicing and reporting.

Clientlly is not connected to or certified for the Revenue Department’s e-Tax Invoice system. If you choose to issue e-Tax invoices, you need an approved solution or service provider for that part.