---
title: "Thailand — Revenue Department e-Tax invoice"
description: "Thailand e-invoicing: RD e-Tax invoice/e-Receipt voluntary, no turnover threshold. ETDA-aligned XML schema; full-system path with digital signature or simplified Email path."
canonical: "https://docs.get-flowie.com/compliance/th"
source: "https://docs.get-flowie.com/compliance/th.html"
---

# Thailand — Revenue Department e-Tax invoice

Compliance · 🇹🇭 Thailand Voluntary

# Thailand — Revenue Department e-Tax invoice

Voluntary e-Tax invoice/e-Receipt · ETDA-aligned XML · no mandate yet — regulator: [Revenue Department / ETDA](<https://www.rd.go.th/english>). _Facts last refreshed: 2026-07-13._

Coverage model

Flowie operates a registered Peppol Access Point in this jurisdiction **directly** where we hold national accreditation, **or via a vetted local partner** registered with the in-country regulator where on-the-ground presence is required (KSeF, SDI intermediario, ZATCA service-provider, etc.). Either way, you call the same `POST /v1/documents/send`. 

## TL;DR

  * Thailand's **e-Tax Invoice & e-Receipt** regime, run by the Revenue Department with ETDA-aligned standards, is _voluntary_.
  * Two paths: **full system** (digital signature, any taxpayer) and **e-Tax Invoice by Email** (time stamp only, for small businesses ≤ THB 30 m).
  * Format: ETDA-compliant XML, digitally signed; storage 5 years.
  * No turnover threshold for voluntary registration; no firm mandate timetable as of 2026.
  * If you operate B2B in Thailand at scale, voluntary adoption has tax-administration benefits (faster refunds) and customer experience benefits.



## Deadlines

Date| Who| What  
---|---|---  
**2012-01**|  Voluntary launch| Revenue Department issues regulations for e-Tax Invoice & e-Receipt.  
**2017-2019**|  Email path| e-Tax Invoice by Email available for SME (≤ THB 30 m).  
No date| Mandate| No firm mandate; voluntary regime continues.  
  
## Background

Thailand has had a voluntary e-Tax invoice regime since 2012, operated by the Revenue Department in coordination with the Electronic Transactions Development Agency (ETDA). The full system requires a digital certificate from a Thailand CA, ETDA-compliant XML, and submission to the RD portal. A simplified _e-Tax Invoice by Email_ path uses time-stamp-only authentication and is open to businesses with annual revenue ≤ THB 30 m.

Despite repeated indications that mandatory e-invoicing is on the roadmap, no firm mandate timetable exists as of 2026. The RD continues to encourage adoption — voluntary registrants benefit from accelerated VAT refund processing and integration with ETDA's e-services. Storage of e-Tax invoices is required for 5 years.

Practically, Thailand sits between China-style universal mandates and Singapore-style Peppol leadership: a transitional voluntary model with strong infrastructure but no compulsion.

## Format profile

  * **ETDA-compliant XML** (national format; not UBL/Peppol).
  * Seller's **13-digit tax ID** mandatory.
  * Full system: digital signature from a Thai CA; e-Tax by Email: time stamp only.
  * Storage: 5 years from issuance.



## Required fields

  * seller.taxIdstring (13 digits)required

Thai tax identification number.

  * seller.digitalCertificatePKCS#12required for full system

Certificate from a Thai CA; required for the full e-Tax invoice path.




## Public sector (B2G)

_Combined private + public flow — no dedicated B2G hub for this country._

## B2B reporting / clearance

_No central B2B reporting hub — pure transmission only._

## Error codes

_Generic Peppol BIS schematron error codes apply (`BR-*`, `EN16931-*`); no country-specific overlays._

## Testing in sandbox

Generic sandbox patterns apply — see [Sandbox guide](<../sandbox/index.html>).

## FAQ

### Should I voluntarily adopt e-Tax in Thailand?

If you have material Thai B2B volume, yes — VAT refunds are faster and integration with ETDA simplifies downstream tax filings. Flowie's Thailand path issues both the full and email flavours from the same JSON.

## References

**Primary sources** (government / regulator / standards body):

  * [Revenue Department (English)](<https://www.rd.go.th/english/30115.html>) — Thai Revenue Department e-Service overview.
  * [RD · e-Tax Invoice & e-Receipt portal](<https://etax.rd.go.th/>) — Production portal.
  * [ETDA · Electronic Transactions Development Agency](<https://www.etda.or.th/en/>) — Standards body for e-Tax invoice.



**Industry analyses** (vendor trackers — useful for cross-referencing):

  * [EDICOM · Thailand e-invoicing](<https://edicomgroup.com/electronic-invoicing/thailand>) — Industry tracker — voluntary regime.