{"id":708,"date":"2022-05-13T16:48:44","date_gmt":"2022-05-13T09:48:44","guid":{"rendered":"https:\/\/unionspace.co.th\/doing-business-living-bangkok\/?p=708"},"modified":"2022-05-13T16:48:46","modified_gmt":"2022-05-13T09:48:46","slug":"taxes-in-thailand-tax-invoice","status":"publish","type":"post","link":"https:\/\/unionspace.co.th\/doing-business-living-bangkok\/taxes-in-thailand-tax-invoice\/","title":{"rendered":"Taxes in Thailand : Tax Invoice"},"content":{"rendered":"\n<h1 class=\"wp-block-heading\">Tax Invoice<\/h1>\n\n\n\n<p>A tax invoice is a mandatory document that needs to be issued by sellers of goods and services in order to submit VAT.<\/p>\n\n\n\n<p>Failing in providing tax invoices in compliance with below described requirements may lead to the non-deductibility of expenses, resulting in adding back such expenses to the assessable income and increasing the company tax liability.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\" id=\"learn_more\">A tax invoice must at least contain the following information:<\/h1>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><\/td><td>The wording \u201cTax Invoice\u201d in a prominent place.<\/td><\/tr><tr><td><\/td><td>The name, address, and tax identification number of the seller.<\/td><\/tr><tr><td><\/td><td>The name, address, and tax identification number of the customer.<\/td><\/tr><tr><td><\/td><td>The mention \u201cHead Office\u201d or \u201cBranch\u201d number for both the seller &amp; customer.<\/td><\/tr><tr><td><\/td><td>The tax invoice issue date.<\/td><\/tr><tr><td><\/td><td>The tax invoice serial number.<\/td><\/tr><tr><td><\/td><td>The description, quantity, unit price and total value of goods or services.<\/td><\/tr><tr><td><\/td><td>The amount of VAT charged on goods or services.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h5 class=\"wp-block-heading\">A \u201cregular\u201d invoice is issued to request the payment of goods and services; a tax invoice is then issued upon the delivery of goods or receipt of payment. The tax invoice date becomes the tax point for VAT purpose.<\/h5>\n\n\n\n<h6 class=\"wp-block-heading\">Invoices raised in foreign currencies shall show both currencies on the face of invoices and indicate the exchange rate used for conversion; the latter shall be aligned with rates published by the Bank of Thailand.<\/h6>\n","protected":false},"excerpt":{"rendered":"<p>Tax Invoice A tax invoice is a mandatory document that needs to be issued by sellers of goods and services in order to submit VAT. Failing in providing tax invoices &hellip; <\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[133,132],"class_list":["post-708","post","type-post","status-publish","format-standard","hentry","category-doing-business-in-thailand-foreigner-locals","tag-invoice","tag-tax"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/unionspace.co.th\/doing-business-living-bangkok\/wp-json\/wp\/v2\/posts\/708","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/unionspace.co.th\/doing-business-living-bangkok\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/unionspace.co.th\/doing-business-living-bangkok\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/unionspace.co.th\/doing-business-living-bangkok\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/unionspace.co.th\/doing-business-living-bangkok\/wp-json\/wp\/v2\/comments?post=708"}],"version-history":[{"count":1,"href":"https:\/\/unionspace.co.th\/doing-business-living-bangkok\/wp-json\/wp\/v2\/posts\/708\/revisions"}],"predecessor-version":[{"id":709,"href":"https:\/\/unionspace.co.th\/doing-business-living-bangkok\/wp-json\/wp\/v2\/posts\/708\/revisions\/709"}],"wp:attachment":[{"href":"https:\/\/unionspace.co.th\/doing-business-living-bangkok\/wp-json\/wp\/v2\/media?parent=708"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/unionspace.co.th\/doing-business-living-bangkok\/wp-json\/wp\/v2\/categories?post=708"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/unionspace.co.th\/doing-business-living-bangkok\/wp-json\/wp\/v2\/tags?post=708"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}