THAI ACCOUNTANT summarized the simplified rules that have been issued under the Notification of Director-General of Revenue Department No. 182 where a VAT registered person (or company) wishes to issue a tax invoice as part of a set of commercial documents, e.g. the tax invoice is within the same set together with the delivery note, receipt, etc.

If the tax invoice is not the first document in the set, the requirements are as
follows:

• The tax invoice and the copy of the tax invoice must contain the phrase “Documents in a Set”.
• The copy of the tax invoice must also contain the phrase “Copy of Tax Invoice”.
• The above phrases must be printed by the computer as part of the preparation of the tax invoice by the computer system. It is not acceptable to use a rubber stamp or typewriter to make such phrases or to handwrite them on the documents.

This has been effective from 18 June 2011.

If you have any tax or accounting questions, please contact MSNA.