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Thailand Tax Invoice Template: Full vs Abbreviated

In Thailand, a VAT registrant must issue a tax invoice (ใบกำกับภาษี) for every sale of goods or services when the tax liability arises, and keep a copy (section 86 of the Revenue Code). A full tax invoice under section 86/4 shows at least: the words "tax invoice" in a prominent place, the seller's name, address and taxpayer identification number, the buyer's name and address, a serial number (and book number, if any), a description, type, quantity and value of the goods or services, the VAT amount shown separately from the price, the issue date, and any other particulars the Director-General prescribes. The particulars must be in Thai, in baht, with Thai or Arabic numerals, unless the Revenue Department approves a foreign language or currency. Approved retailers may instead issue an abbreviated tax invoice with VAT-inclusive prices. This HTML layout lists the full tax invoice fields so you can check your data or prepare a Thai version. InvoiceQuickly's PDFs are English-only and do not offer baht or a Thai tax-invoice format. Saved tax IDs print on new PDFs, but that alone does not make them Thai tax invoices. A business that is not VAT-registered must not issue tax invoices at all.

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What This Template Includes

  • The words "Tax Invoice" (ใบกำกับภาษี) in a prominent place
  • Seller's taxpayer identification number (and the agent's, if an agent issues it)
  • Serial number of the tax invoice, and book number if you use invoice books
  • VAT amount shown separately from the value of goods or services
  • Particulars in Thai and amounts in baht, unless the Revenue Department approved a foreign language or currency
  • Any other particulars prescribed by the Director-General

How to Create Your Thailand Tax Invoice

  1. 01

    Describe your work

    Type a plain English description of the services you provided, the client, and the amount.

  2. 02

    AI generates your invoice

    InvoiceQuickly's AI drafts the client, line items, dates, and totals for you to review before saving.

  3. 03

    Review, download, and send

    Check every detail, download the PDF, or use Pro to email the PDF directly to your client.

Recommended Payment Terms

Agree the payment date with your customer and show it with your bank details in baht. A tax invoice is due when the tax liability arises (section 86), so check when that happens for your type of sale before you set your invoicing routine. If you plan to charge late-payment interest, confirm the current terms with your adviser first.

Need help writing payment terms? Read our guide to invoice payment terms for best practices and templates.

Tax Information

Section 80 of the Revenue Code sets VAT at 10%, but a royal decree has long reduced it to 7% (6.3% VAT plus local tax). On 27 July 2026, the Revenue Department announced cabinet approval to keep the 7% rate from 1 October 2026 to 30 September 2027. A business must register for VAT once its annual turnover exceeds 1.8 million baht. On a full tax invoice, show the VAT amount separately from the price; on an abbreviated tax invoice, the price includes VAT. InvoiceQuickly applies one tax percentage per invoice and can label it 7%, but its invoices are English-only, copy saved business and client tax IDs to new invoice PDFs and are not Thai tax invoices.

Industry context (2026)

The Revenue Code's section 80 rate of 10% has been cut to 7% (6.3% plus local tax) by successive royal decrees, and the Revenue Department's news release No. 18/2569 of 27 July 2026 announced a further one-year extension to 30 September 2027. VAT registrants can also apply to issue tax invoices electronically: the e-Tax Invoice & e-Receipt system, which uses digital signatures and is open to businesses of any size, and e-Tax Invoice by Email for VAT registrants with income of no more than 30 million baht a year, which time-stamps PDF/A-3 invoices sent by email (Revenue Department, accessed 27 October 2026).

Worked example

Siam Studio Co., Ltd., a VAT-registered design agency in Bangkok, completes a website for Chao Phraya Trading Co., Ltd. in October 2026 (an illustrative example). Lines: website design 50,000 baht; 3 months of maintenance at 5,000 baht = 15,000 baht. Value 65,000 baht, VAT at 7% 4,550 baht shown separately, total 69,550 baht. The full tax invoice is written in Thai with the words ใบกำกับภาษี at the top, both companies' names and addresses, Siam Studio's taxpayer identification number, a serial number and the issue date. By contrast, an approved café issuing an abbreviated tax invoice for a 214-baht order shows one VAT-inclusive price (200 baht plus 14 baht VAT) without naming the customer. A freelance illustrator with turnover under 1.8 million baht who is not VAT-registered sends an ordinary invoice for 20,000 baht with no VAT and no "tax invoice" label.

Common mistakes to avoid

Issuing an English-only tax invoice

Without Revenue Department approval, the particulars must be in Thai and in baht.

Calling an ordinary invoice a tax invoice

If you are not VAT-registered, you must not issue tax invoices. Doing so makes you liable for the VAT shown.

Hiding VAT inside the price on a full tax invoice

A full tax invoice must show the VAT amount separately. Only abbreviated tax invoices show VAT-inclusive prices.

Charging 10% VAT

The reduced 7% rate continues until 30 September 2027 under the latest extension.

Leaving out the words "tax invoice"

The document must say it is a tax invoice in a prominent place.

Invoicing Tips

  • 1Write the particulars in Thai, or apply to the Revenue Department for approval before issuing tax invoices in English or another currency.
  • 2Only VAT registrants may issue tax invoices. If you are not registered, send an ordinary invoice and do not label it a tax invoice.
  • 3For small-value sales, the Director-General may allow you to skip a tax invoice for amounts up to a set limit (by law no more than 1,000 baht), unless the buyer asks for one.
  • 4To go paperless, apply for the Revenue Department's e-Tax Invoice & e-Receipt system, or e-Tax Invoice by Email if your income is no more than 30 million baht a year.
  • 5Keep a copy of every tax invoice you issue.

Related Resources

Frequently Asked Questions

What must a Thai tax invoice include?

At least the words "tax invoice" in a prominent place, the seller's name, address and taxpayer identification number, the buyer's name and address, a serial number, the description, type, quantity and value of the goods or services, the VAT amount shown separately, the issue date, and any particulars the Director-General prescribes (section 86/4).

What is the difference between a full and an abbreviated tax invoice?

A full tax invoice names the buyer and shows VAT separately. An abbreviated tax invoice, for approved retail businesses, can omit the buyer's details and shows prices including VAT. The seller's name (or abbreviated name) and tax ID, a serial number, the goods and the date are still required.

Can a Thai tax invoice be in English?

Only with approval. The Revenue Code requires the particulars to be in Thai, in baht and in Thai or Arabic numerals, unless the Revenue Department approves a foreign language or currency for your type of business.

What is the VAT rate in Thailand?

7% including local tax. The statutory rate is 10%, but the Revenue Department announced that the reduced 7% rate continues from 1 October 2026 to 30 September 2027.

Can I issue a tax invoice if I am not VAT-registered?

No. Section 86/13 prohibits anyone who is not a VAT registrant from issuing tax invoices, and a person who does so becomes liable for the VAT shown on them.

Can InvoiceQuickly create Thai tax invoices?

No. New InvoiceQuickly PDFs copy saved business and client tax IDs, but the app does not produce Thai-language, baht tax invoices with the required local format. It can be used for ordinary invoices, for example by a business that is not VAT-registered.