People who earn income from sales or services, both individuals and juristic persons If the turnover exceeds 1.8 million baht per year, the law requires income earners to submit a Phor Por 01 form for registration.VAT (VAT) within 30 days from the date the income exceeds 1.8 million baht.
Then, when trading and services happen. VAT registrants must issue “tax invoice” (TAX INVOICE) to the purchaser or service recipient to show the value of a product or service and the amount of VAT that the operator collects from the purchaser of goods or service users each time
Most of them choose to issue tax invoices in the form of paper. sent to the purchaser or service recipient instead of issuing electronic tax invoices prepared by the Revenue Department which many times have to be sent by post Especially if it is a trading business through online channels as well. Chances of lost or damaged tax invoices are very high.
Therefore, to solve the problem of lost tax invoices or sending erroneous information to the Revenue Department should turn to “electronic tax invoice” which is a method that is useful in many ways
And the Revenue Department has developed to support different business sizes, with 2 types: e-Tax Invoice & e-Receipt and e-Tax Invoice by Email, which businesses can choose to suit their own business. with additional details as follows
- Electronic tax invoice e-Tax Invoice & e-Receipt system
e-Tax Invoice & e-Receipt is a service system for preparing and delivering informationelectronic tax invoiceandelectronic receipt Entrepreneurs must prepare tax invoices, debit notes, credit notes and receipts in electronic form. along with a digital signature (Digital Signature) that is secure and meets international standards and deliver the information to the Revenue Department
In this regard, electronic tax invoices issued through the e-Tax Invoice & e-Receipt system will be a standard with legal effect. The electronic certificate number must be specified. and a digital signature to verify the identity of the issuer of the tax invoice and certify the accuracy of the information
Procedures for submitting a request for tax invoice and e-Tax Invoice & e-Receipt system
– Access the website to submit a request atthe revenue department
– Download Ultimate Sign & Viewer Free and install it on your computer.
– Connect a Token or HSM device that stores electronic certificates to a computer.
– Fill in the taxpayer identification number and check the information
– Sign the Bor.Aor.01 and the agreement
– Check your email and create an account.
– Check the list of approved persons Bor.Aor.01 at the Revenue Department website
- Electronic Tax Invoice e-Tax Invoice by Email
e-Tax Invoice by Email It is a service system for preparing and delivering electronic tax invoices and electronic receipts via email. which is suitable for small VAT registrants whose income does not exceed 30 million baht per year and issuing a small number of tax invoices There is no large systematic document management. Including may not be ready to issue a complete electronic tax invoice as determined by the Revenue Department through the central system of the ETDA.
by the steps in the preparation not difficult and not complicated VAT registrants can create, deliver and store electronic tax invoices via email. By stamping the time stamp (Time Stamp) and the system will send data files to buyers and sellers of goods. to store or use as evidence for further transactions
Procedure for applying for e-Tax Invoice & e-Receipt by Email
– Visit the website to apply for the Revenue Department www.rd.go.th
– Fill in the taxpayer identification number and verify the information. Print document Kor.Or.01 for signing.
– Scan Kor Or Or 01 and related documents to upload documents
– The Revenue Department verifies the accuracy and sends confirmation documents via postal mail. with activation code
– Verify identity via website and set a password within 15 working days.
– Inform the email that you wish to use for sending tax invoices and receipts.
– Check the list of people who have been approved Kor.Aor.01 at the Revenue Department website
- Compare the format of electronic tax invoice which is suitable for your business.
summarize
Guidelines for preparing electronic tax invoices and receipts Both forms are service systems developed by the Revenue Department for the benefit of entrepreneurs. which can be selected to suit the size of their own business For example, if there is a large business e-Tax Invoice & e-Receipt should be used for small businesses. Should use the e-Tax Invoice by Email system.
To help reduce the problem of data management or documents in the form of paper. It saves time and money on document delivery. Reduce the use of paper documents It is also a preparation to support electronic transactions for new entrepreneurs.
