{"id":27022,"date":"2025-09-12T11:57:04","date_gmt":"2025-09-12T04:57:04","guid":{"rendered":"https:\/\/www.dittothailand.com\/?post_type=portfolio&p=27022"},"modified":"2025-10-16T17:45:49","modified_gmt":"2025-10-16T10:45:49","slug":"what-is-tax-invoice","status":"publish","type":"portfolio","link":"https:\/\/www.dittothailand.com\/en\/dittonews\/what-is-tax-invoice\/","title":{"rendered":"How many types of tax invoices are there? A deep dive into the differences between full and abbreviated tax invoices for business owners"},"content":{"rendered":"

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For entrepreneurs registered for Value Added Tax (VAT), the document known as a Tax Invoice is a crucial aspect of business operations that cannot be overlooked. Not only does it serve as proof of a sale of goods or services, but it is also a key document directly related to the Revenue Department. Understanding what this document is will undoubtedly help your business run smoothly and in compliance with the law.<\/p>\n

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What is a Tax Invoice?<\/h2>\n

A Tax Invoice is an important document that a VAT-registered business (the seller) is required to issue to the buyer of goods or services every time a sale is made. It shows the value of the goods or services and the amount of VAT that the seller has collected from the buyer for that transaction.<\/p>\n

This document is important for both the seller and the buyer. For the seller, it is used as evidence to remit VAT (output tax) to the Revenue Department. For the buyer (who is also a registered business), it is used as proof to deduct tax (input tax) from their own output tax, which helps reduce the tax burden on the business.\u00a0\u00a0<\/span><\/p>\n

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How many types of Tax Invoices are there?<\/h2>\n

According to the Revenue Code, the Revenue Department has prescribed several types of tax invoices. However, there are two main types that business owners must know and use regularly:<\/p>\n

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Full-Form Tax Invoice (Section 86\/4)<\/h3>\n

A full-form tax invoice is a standard tax invoice with all items required by law. It is suitable for business-to-business (B2B) transactions because the buyer can use it as complete evidence to deduct input tax.<\/p>\n

Abbreviated Tax Invoice<\/h3>\n

An abbreviated tax invoice is a document issued by retail businesses that sell goods or provide services directly to a large number of consumers (B2C), such as convenience stores, restaurants, and department stores. This group of businesses is approved by the Director-General of the Revenue Department to issue abbreviated tax invoices for convenience and speed. However, the buyer cannot use it to deduct input tax.<\/p>\n

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