Additional requirement to be included in E-Tax invoice – Thailand

On 6 January 2023, the Director-General of the Thai Revenue Department issued three notifications regarding VAT (Nos. 247–249) that are effective as from the date of their issuance and that set forth additional requirements regarding the information that must be included on tax invoices, debit notes, and credit notes that are prepared in an electronic format.

Notification No.	Section No.	Addition/Inclusion by Revenue code in E-Tax invoice, Debit, credit Notes
247	86/6 – Tax invoice of retail abbreviated tax invoice	The following specific word shall be included: “This is the cancellation of the abbreviated e-tax invoice no…. Dated, and the issuance of the new e-tax invoice instead”
247	86/4 (8) – Tax invoice	The following specific word shall be included: “This document has been prepared and the information sent to the revenue department electronically”
248	86/9 (7) – Debit Note
249	86/10 (7) – Credit Note