Start sending e-invoicing to Thai Revenue DepartmentIn these circumstances, you need a reliable document exchange platform.
See why Comarch e-Invoicing is the best choice
The timeline for using the e-invoicing system depends on a company’s size:
The Thai e-invoicing system cannot be considered as a full clearing model. This is due to the fact that only the data contained in e-invoices are transferred to the Thai tax authorities (ETDA), while the e-invoices themselves are transferred directly by the seller to their recipients. Prior notification is required to issue e-invoices to the central system run by the Thai tax authorities of such desires. All e-invoices must meet certain requirements: firstly, they must be digitally signed and, moreover, they must have an electronic time stamp confirming the date of issue and must contain defined information. Data from invoices issued in this way are delivered to the Thai tax authority by the 15th day of the month, in monthly cycles.
Since tax e-invoicing involves undertaking complex technical and legal steps by enterprises, the government is trying to support them and optimize the process of switching to e-invoicing. One of the activities is the initiative of the Agency for the Development of Electronic Transactions, under which the certification process ("ETDA") is conducted for e-service providers in order to assess their security and compliance. As a result, Comarch obtained an official certificate as a provider of data transmission services in the field of electronic invoicing and tax receipt (Service Provider Certified).
E-invoices and e-receipts must contain two digital signatures created by the prescribed means and supported by a certificate and the signatory’s certificate number. This number is issued by the approved certification body of the tax authority.
Invoices may be in XML format (ETDA Standard).
Documents prepared in electronic form and with digital signatures the original is an electronic file, so the document must be stored in electronic form (if printed on paper, it will be considered a copy) based on the Electronic Transactions Act.
Tax invoice, report, copy of tax invoice as well as supporting documents shall be kept at least 5 years as from the date of tax return filing or report making.
