Basics
Receipts and tax invoices: what is the difference?
The papers you get in Thailand come in three kinds, and which one you get decides whether you can claim back the VAT.
In short
You can pay the same amount and end up with different results. A VAT-registered business can claim the VAT only with a full tax invoice.
- Full tax invoice (ใบกำกับภาษีเต็มรูป): the seller's and the buyer's (your business's) name, address and tax ID, a document number, the date, the items and amounts, and the VAT shown separately. The VAT can be claimed.
- Abbreviated tax invoice (ใบกำกับภาษีอย่างย่อ): the short slip from a convenience store or supermarket. Without the buyer's details the VAT cannot be claimed; it is a cost only.
- Plain receipt (ใบเสร็จรับเงิน): proof that you paid. Often from shops not registered for VAT; it supports the cost.
For example
A café buys coffee beans for ฿10,000 + VAT ฿700
If the supplier gives a full tax invoice with the café's name and tax ID, the café claims the ฿700 on this month's VAT return. If the same beans come with a convenience-store slip (abbreviated tax invoice), the ฿700 cannot be claimed and the whole ฿10,700 is a cost.
Common mistakes
- The buyer is the owner's personal name, or your business's tax ID is missing.
- The head office / branch mark (สำนักงานใหญ่ · สาขา) is missing and nobody notices.
- Trying to claim the VAT on an abbreviated tax invoice.
- Losing the original, or finding it too late to claim. Documents are usually kept for 5 years.
In Sawadee TAX
- Upload a photo and the AI reads the kind of document, the seller's and buyer's details and the amounts.
- The checklist points out what could stop a claim, such as missing buyer details or a wrong amount.
- Only claimable VAT goes into the purchase tax report and the VAT return figures.
Read next
General Thai tax rules, explained simply. Your business and situation may differ, so check with an accountant before you file.