# What a Thai full tax invoice must show

> Source: https://panyaplus.com/en/guides/tax-invoice · a guide from Panya · facts checked against the sources on 2026-10-16 · last changed 2026-10-23

A full tax invoice (ใบกำกับภาษีเต็มรูป) under s.86/4 of the Revenue Code must show the words "ใบกำกับภาษี" (tax invoice); the seller's name, address and 13-digit tax ID; the buyer's name and address; the invoice's running number; the name, type, category, quantity and value of the goods or services; the VAT, shown separately from the value; and the date of issue. Since 1 January 2558 (2015) it must also give the seller's head office or branch number and, when the buyer is VAT-registered, the buyer's tax ID and head office or branch.

## The required items

| # | Item |
|---|---|
| 1 | The words "ใบกำกับภาษี" in a prominent place |
| 2 | The seller's name, address and 13-digit tax ID (and the agent's or auctioneer's, if one issues the invoice) |
| 3 | The buyer's name and address |
| 4 | The invoice's running number, and its book number (เล่มที่) if any |
| 5 | The name, type, category, quantity and value of the goods or services |
| 6 | The VAT amount, shown separately from the value of the goods or services |
| 7 | The date of issue |
| 8 | Other items the Director-General prescribes: currently Director-General's VAT Notification No. 199 |

These items come from s.86/4 of the Revenue Code. One tax invoice may cover several goods or services.

## Head office, branch and the buyer's tax ID

Notification No. 199 (dated 26 December 2556 (2013)), for tax invoices issued from 1 January 2558 (2015), adds three items:

| Item | How to write it |
|---|---|
| The buyer's tax ID (clause 7) | When the buyer is VAT-registered |
| The seller's establishment (clause 8) | Head office: "สำนักงานใหญ่", or "สนญ.", "HO", "HQ", or the five-digit code 00000. Branch: "สาขาที่ …" with the branch number on its VAT registration certificate (ภ.พ.20), e.g. "สาขาที่ 1", "สาขาที่ 01", "Branch No. …", or a five-digit code such as 00001 |
| The buyer's establishment (clause 9) | In the same way, as shown on the buyer's ภ.พ.20, when the buyer is VAT-registered |

If the buyer does not give the seller its tax ID or branch, the seller is not liable, but the buyer's input VAT on that invoice becomes non-creditable under s.82/5(2). When a branch hands over tax invoices issued by the head office, the invoice must state "สาขาที่ออกใบกำกับภาษีคือ …" (the branch issuing the tax invoice is …).

## Language, currency and dates

- **Thai**, or Thai and English in the same document. Any other foreign language needs the Director-General's approval.
- **Thai baht**, in Thai or Arabic numerals. A foreign currency needs the Director-General's approval.
- The date may write the month as a number, and the year in the Buddhist Era (พ.ศ.) or the Common Era (ค.ศ.).
- The tax invoice must be issued as soon as the VAT liability arises; when that is, see [PP.30: who files the VAT return, and when](https://panyaplus.com/en/guides/pp30).

## Copies, sets and corrections

- A copy must be marked **"สำเนาใบกำกับภาษี"** (copy of tax invoice).
- When the tax invoice is part of a multi-part set (for example tax invoice, receipt and delivery note) and is not the first sheet, every sheet must show **"เอกสารออกเป็นชุด"** (issued as a set).
- These words must be pre-printed or printed by the computer, not stamped.
- No strike-outs, erasures or overwriting on a full tax invoice: they make the buyer's input VAT non-creditable.
- Fuel stations and car-related services must show the vehicle's registration number.

## How long to keep them

Keep tax invoices and their copies at the establishment for at least **5 years** from the date of issue. A business that ceases must keep them for a further 2 years.

## Abbreviated tax invoices

An abbreviated tax invoice (ใบกำกับภาษีอย่างย่อ, s.86/6) may be issued by a VAT-registered business selling at retail to consumers, or providing small-scale services to the public: shops, restaurants, hotels, repair shops, cinemas, fuel stations. It needs no approval, but agents may not issue one, and a full tax invoice must still be issued whenever the buyer asks for one. It shows:

- the words "ใบกำกับภาษีอย่างย่อ" in a prominent place;
- the seller's name or abbreviated name, and tax ID;
- the running number, and the book number if any;
- the name, type, category, quantity and value of the goods or services;
- the price, with a clear statement that VAT is included;
- the date of issue.

Issuing abbreviated tax invoices from a cash register (POS) needs the Director-General's approval first (Director-General's VAT Notification No. 46).

## Debit notes and credit notes

A debit note (ใบเพิ่มหนี้, s.86/9) and a credit note (ใบลดหนี้, s.86/10) **count as tax invoices**. The seller adds or reduces output VAT in the month it issues them; the buyer adds or reduces input VAT in the month it receives them. They are issued in the tax month of the event, or the next month for a necessary reason, and show:

- the words "ใบเพิ่มหนี้" or "ใบลดหนี้" in a prominent place;
- the issuer's name, address and tax ID, the buyer's name and address, and the date of issue;
- the original tax invoice's number and book number, the original value, the correct value, the difference and the VAT on the difference;
- a brief explanation of the reason.

## Who may not issue tax invoices

A business that is not VAT-registered may not issue tax invoices. One that issues them without the right becomes liable for the VAT shown on them.

## Worked example

A tax invoice for goods sold to a VAT-registered buyer:

| Item | Example |
|---|---|
| Title | ใบส่งของ / ใบกำกับภาษี / ใบแจ้งหนี้ (Delivery note / Tax invoice / Invoice) |
| Seller | บริษัท ตัวอย่าง จำกัด, tax ID 0105566000001, สำนักงานใหญ่ (head office), with its address |
| Buyer | บริษัท ลูกค้าหนึ่ง จำกัด, tax ID 0105560000002, สาขาที่ 00001 (branch 1), with its address |
| Number and date | IV69100001 · 5 Oct 2569 (2026) |
| Goods | Receipt printer, 2 × 15,000.00 = 30,000.00 · Paper rolls, 1 box × 4,500.00 = 4,500.00 |
| Value | 34,500.00 |
| VAT 7% | 2,415.00 |
| Total | 36,915.00 |

The VAT is shown apart from the value, and because the buyer is VAT-registered its tax ID and branch are on the invoice. (The tax IDs in the example are made up.)

## In Panya

A credit sale in Panya prints as ใบส่งของ / ใบกำกับภาษี / ใบแจ้งหนี้ (Delivery note / Tax invoice / Invoice), with your company's name, address, tax ID and branch code from Setup. A branch code of 00000 prints as สำนักงานใหญ่ and any other as สาขาที่ and the code, for your company and for the customer, and a customer's tax ID gets a check-digit check. Credit and debit notes print the original tax invoice's number and date, its value, the correct value, the difference, its VAT and the reason. See [Credit sales in the manual](https://panyaplus.com/manual/04-sales#credit-sales-iv), [Credit notes](https://panyaplus.com/manual/04-sales#credit-notes-sr) and [Thai tax in Panya](https://panyaplus.com/en/tax).

## FAQ

### Can a Thai tax invoice use the Buddhist or the Common Era year?

Either. The Revenue Department's tax invoice handbook says the month may be written as a number and the year in the Buddhist Era or the Common Era.

### Is the seller at fault if the buyer gives no tax ID?

No: the seller is not liable when the buyer did not provide its tax ID or branch. The buyer's input VAT on that invoice, however, becomes non-creditable under s.82/5(2).

### Must a Thai tax invoice be in Thai?

It must be in Thai, or in Thai and English in the same document, and in baht. Another foreign language or a foreign currency needs the Director-General's approval.

### How long must tax invoices be kept?

At least 5 years from the date of issue, at the establishment; a further 2 years if the business ceases.

### Is a credit note a tax invoice?

Yes. Credit notes and debit notes count as tax invoices: the seller adjusts output VAT in the month of issue, and the buyer adjusts input VAT in the month of receipt.

## Sources

- [Tax invoice handbook, คู่มือใบกำกับภาษี (Revenue Department)](https://www.rd.go.th/fileadmin/user_upload/ebook/taxinvoice.pdf)
- [Director-General's VAT Notification No. 199 (Revenue Department)](https://rd.go.th/27982.html)
- [Revenue Code ss.80–82/18, including s.82/5 (Revenue Department, in Thai)](https://www.rd.go.th/5206.html)
- [Revenue Code ss.86–86/14, tax invoices (statute mirror, drthawip.com)](https://www.drthawip.com/book/export/html/3692)
- [Revenue Code ss.82/9–82/10, debit and credit notes (statute mirror, drthawip.com)](https://www.drthawip.com/book/export/html/3688)

_This guide is general information from the sources above, not legal or tax advice: check the sources, or ask an accountant, before you rely on it._