Integration with Revenue Department validation system
Clearance Model:
Voluntary reporting through Revenue Department e-Tax Invoice system with real-time validation capabilities
Archiving Requirements:
5 years retention (up to 7 years if prescribed) per Revenue Code Section 87/3 ; Electronic storage valid under Electronic Transactions Act; Must maintain integrity and accessibility.
N/A
No SAF-T implementation; Thailand uses e-Tax Invoice system with voluntary adoption and government digitization incentives
e-Tax Invoice system launch
1 January 2020
Voluntary system
Revenue Department launched voluntary e-Tax Invoice system for businesses.
Enhanced digital transformation incentives
1 January 2023
Business incentives
Government expanded tax incentives for digital transformation including e-invoicing adoption.
Digital transformation tax incentive deadline
31 December 2025
Incentive program
150% tax deduction for digital transformation expenses (including e-invoicing) expires December 2025.