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APAC Tax Matters - July 2012 - Thailand - EY - China

APAC Tax Matters - July 2012


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Electronic tax invoices to be accepted in Thailand

In the past, the Thai Revenue Department (TRD) did not accept the issuance and use of electronic tax invoices.

A Value Added Tax (VAT) operator was, therefore, required to deliver an original tax invoice in hard copy to its customer. In this regard, the delivery of tax invoice electronically via the internet or email did not comply with the relevant VAT requirements.

This historical position is about to change following TRD's recent release of a Departmental Regulation which allows a VAT operator to issue and deliver tax invoices electronically.

Specifically, subject to the approval of the Director-General of the TRD, a VAT operator can prepare, deliver and keep its tax invoices or receipts in an electronic form.

In this respect, a VAT operator can decide to use the electronic tax invoices for all its activities or only for selected activities as the VAT operator sees fit.

The selected activities must be clearly identified in the VAT operator's application submitted to the TRD for the approval.

In the case of recipients of electronic tax invoices who have already notified and undergone inspection by TRD for the purpose of maintaining their documents in electronic form in accordance with the Departmental Instruction No. Paw. 121/2545, they are no longer required to maintain the hard copy of the electronic tax invoices.

Qualifying requirements for applicants

  • Government agency or a limited company or public company which has a paid-up capital of THB10 million or more on the day that the application is submitted.
  • The applicant has a secure and reliable status, such as a good track record of tax payment, no prior tax evasion record or with net assets greater than net liabilities etc.
  • Accounting records connecting the issuance of electronic tax invoices must be in electronic form.

The applicant must have good internal controls and reliable processes to prove that the electronic tax invoices and electronic receipts will contain the same accurate details when they are created, delivered and received.

When a correction has been made, the system must be capable of showing all amended information to indicate the information prior to and after the amendment.

Implementation consideration

As the implementation of the electronic tax invoicing system requires the use of a secure and reliable system, the applicant's accounting software system would need to be appropriately configured with the TRD's electronic tax invoice software.

Prior to submitting an application, a VAT operator who is interested to apply for and implement this electronic tax invoicing process should approach the Bureau of Electronic Processing Administration team to discuss the general technical requirements in further detail.

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