thai-invoice

name thai-invoice description Use this skill for any task involving Thai tax invoices, receipts, quotations, or withholding-tax certificates. Trigger whenever the user asks to: draft a Thai tax invoice (ใบกำกับภาษี), receipt (ใบเสร็จ), quotation (ใบเสนอราคา), credit/debit note (ใบลดหนี้/ใบเพิ่มหนี้), or WHT certificate (ภ.ง.ด.3/53). Also trigger for requests like "ออกใบกำกับภาษี", "ใบเสร็จ", "ใบเสนอราคา", "Thai tax invoice", "VAT 7%", "ภาษีหัก ณ ที่จ่าย", or any variation. If the context involves Thai accounting documents under Revenue Code §86/4, use this skill. Thai Tax Documents (ใบกำกับภาษี / ใบเสร็จ / ใบเสนอราคา / WHT) Overview This skill drafts Thai tax invoices compliant with Revenue Code §86/4, plus quotations, receipts, credit/debit notes, and withholding-tax certificates (ภ.ง.ด.3/53). It applies the correct VAT 7% and WHT rates per category and matches Revenue Department wording. Use it whenever you need bookkeeping-grade Thai accounting documents — never improvise the legal phrasing or VAT/WHT math; pull from this skill. When to use ออกใบกำกับภาษีให้ลูกค้านิติบุคคล / individual buyers บันทึก ภ.ง.ด.3 (หัก ณ ที่จ่ายบุคคลธรรมดา) or ภ.ง.ด.53 (นิติบุคคล) เขียนใบเสนอราคา / ใบลดหนี้ / ใบเพิ่มหนี้ Drafting English-Thai bilingual invoices for foreign buyers Calculating VAT-inclusive vs VAT-exclusive totals Computing withholding tax to deduct from a supplier payment Required fields — full tax invoice (Revenue Code §86/4) A full ใบกำกับภาษี MUST contain all seven elements. Quote the Thai exactly: คำว่า "ใบกำกับภาษี" ในที่ที่เห็นได้ชัดเจน ชื่อ ที่อยู่ และเลขประจำตัวผู้เสียภาษีอากรของผู้ออก ชื่อ ที่อยู่ ของผู้ซื้อ (+TIN ถ้ามี) หมายเลขลำดับและเล่ม (ถ้ามี) ชื่อ ชนิด ประเภท ปริมาณ และมูลค่าของสินค้า/บริการ จำนวนภาษีมูลค่าเพิ่มที่คำนวณจากมูลค่าของสินค้าหรือบริการ แยกออกจากมูลค่าให้ชัดเจน วัน เดือน ปี ที่ออกใบกำกับภาษี Note: a short-form (อย่างย่อ) invoice can omit buyer TIN and address when issued by a retailer at the point of sale — but the seller must be approved by Revenue. VAT Standard rate: 7% (statutory rate 10%, reduced by Royal Decree — make rate a parameter; don't hardcode forever) VAT-exempt items (Sec 81): basic agricultural products, education, healthcare, books, public transport — DO NOT add VAT, and DO NOT issue ใบกำกับภาษี for these (use ใบส่งของ instead) Only VAT-registered sellers (ผู้ประกอบการจดทะเบียน VAT) may issue ใบกำกับภาษี Withholding tax (ภาษีหัก ณ ที่จ่าย) Service Form Rate (resident) บริการทั่วไป (services) ภ.ง.ด.3 / 53 3% ค่าเช่าอสังหาริมทรัพย์ ภ.ง.ด.3 / 53 5% ค่าโฆษณา ภ.ง.ด.3 / 53 2% ค่าขนส่ง ภ.ง.ด.3 / 53 1% ค่าวิชาชีพอิสระ (lawyer, accountant, etc.) ภ.ง.ด.3 3% ดอกเบี้ย/เงินปันผล ภ.ง.ด.2 10%/15% ภ.ง.ด.3 = WHT cert for individuals receiving payment. ภ.ง.ด.53 = WHT cert for juristic entities (บริษัท/ห้างหุ้นส่วน). WHT base = pre-VAT amount. Numbering, credit/debit notes, quotation Sequential invoice numbers required; reset annually optional (e.g. INV-2026-0001 ) ใบลดหนี้ (credit note): reference original invoice number, show reduction reason ใบเพิ่มหนี้ (debit note): same but for upward adjustment ใบเสนอราคา: not a tax document; include "ราคานี้ไม่รวมภาษีมูลค่าเพิ่ม" or "ราคารวม VAT 7% แล้ว" clearly; specify validity period (ยืนราคา 30 วัน) Common payment terms: "ชำระเงินภายใน 30 วันนับจากวันที่วางบิล" / "Net 30" / "เครดิตเทอม 45 วัน" Combined form "ใบเสร็จรับเงิน/ใบกำกับภาษี" is allowed for cash sales by VAT-registered sellers e-Tax Invoice & e-Receipt (ใบกำกับภาษีอิเล็กทรอนิกส์) Revenue Department's electronic tax-document program. As of 2026 still optional — no mandatory rollout has been announced — but adopters got VAT/WHT deductibility incentives that ran through 31 Dec 2025. Two tracks; pick by annual revenue: Track 1 — e-Tax Invoice by Email (small business, revenue ≤ 30M baht/year) Issue PDF/A-3 (or XML) by email to the buyer, CC the ETDA timestamp address ( csemail@etda.or.th ) ETDA returns a time-stamped copy to both parties — that timestamp is the legal proof of issuance No CA certificate required; signup via etax.rd.go.th Suitable for SMEs / freelancers / small ห้างหุ้นส่วน Track 2 — e-Tax Invoice & e-Receipt (full system, any size; mandatory path for large firms) XML per RD schema, signed with a digital signature using a certificate from an RD-approved Certification Authority (CA) Submit XML to RD via Host-to-Host, Service Provider, or web upload on etax.rd.go.th — by the 15th of the following month Each document gets an RD-assigned reference; sequence numbers must be unique and unbroken Data elements = same seven items as Sec 86/4 (above) plus a valid digital signature (Track 2) or ETDA time stamp (Track 1) and the seller's e-Tax registration ID. No paper original is required once issued electronically. Archival : keep XML/PDF + signature/timestamp for 5 years (Revenue Code §87/3); 7 years if under audit. Buyer may claim input VAT from the electronic copy — no paper needed. What changes vs paper invoice : signing step, XML schema validation, RD upload (Track 2 only), and electronic archival. Numbering rules, content rules, and credit/debit-note rules are unchanged. Filing returns — ภ.พ.30 (VAT) and ภ.ง.ด.1/3/53 (WHT) These are the monthly แบบแสดงรายการ that aggregate the invoices and WHT certificates issued during the period. From 1 Jan 2025 the Revenue Department requires WHT returns to be filed via e-Filing. Form Purpose Who/what Filed by Paper due e-File due ภ.พ.30 Monthly VAT return VAT-registered seller; output VAT − input VAT VAT registrant 15th of next month 23rd of next month ภ.ง.ด.1 WHT on salary (Revenue Code §50(1)) Employer → employees Employer 7th of next month 15th of next month ภ.ง.ด.1ก Annual salary-WHT reconciliation Same as ภ.ง.ด.1, full-year roll-up Employer end of February end of February ภ.ง.ด.3 WHT on payments to individuals (§3 ter, §50(2)) Payer → บุคคลธรรมดา Payer 7th of next month 15th of next month ภ.ง.ด.53 WHT on payments to juristic persons Payer → บริษัท/ห้างหุ้นส่วน Payer 7th of next month 15th of next month ภ.ง.ด.2 WHT on interest/dividends Payer of interest/dividends Payer 7th of next month 15th of next month Late ภ.พ.30: surcharge 1.5% per month (or fraction) on unpaid VAT, plus a fixed fine (200 baht if >7 days late) Late ภ.ง.ด.1/3/53: 100 baht fine if ≤7 days late, 200 baht if more; 1.5%/month surcharge on unpaid WHT RD has historically granted standing e-filing extensions of ~8 days past these dates — confirm the current notice before filing on the wire ภ.พ.30 must be filed even in zero-sale months (nil return) Practical link : every ใบกำกับภาษี you issue feeds the output-VAT side of ภ.พ.30; every ใบกำกับภาษี you receive feeds input VAT. Every WHT certificate you issue (ภ.ง.ด.3 / 53 booklet) feeds the corresponding monthly return; ภ.ง.ด.1 aggregates the WHT line on payroll slips. The skill produces the source documents — the periodic returns are a separate accounting step. Common mistakes Forgetting to separate VAT line ("ราคารวม 1,070 บาท (รวม VAT)") — Revenue Code requires showing VAT amount distinctly on a full tax invoice. Using "ใบเสร็จ/ใบกำกับภาษี" combined form when seller is not VAT-registered — only VAT-registered sellers can issue ใบกำกับภาษี. Issuing ใบกำกับภาษี for VAT-exempt goods (books, fresh agricultural products) — use ใบส่งของ/บิลเงินสด instead. Wrong WHT rate (e.g., 3% on rent — should be 5%; 2% on advertising — frequently confused). Not issuing WHT certificate to payee within 7 days of submitting ภ.ง.ด.3/53. Missing TIN on buyer side for B2B — Revenue may reject input-VAT claim. Bilingual invoices that translate "Tax Invoice" but omit the Thai "ใบกำกับภาษี" — Thai law requires the Thai phrase explicitly. Computing WHT on the VAT-inclusive amount — base must be pre-VAT. Issuing e-Tax Invoice (Track 2) without a valid digital signature from an RD-approved CA — RD will reject the XML, and the buyer cannot claim input VAT. Filing ภ.พ.30 on the 16th (or e-filing on the 24th) and triggering the 1.5%/month surcharge — the deadline is hard, not "around the middle of the month". Mixing up ภ.ง.ด.3 and ภ.ง.ด.53 — ภ.ง.ด.3 is for payments to บุคคลธรรมดา (individuals) , ภ.ง.ด.53 is for payments to นิติบุคคล (juristic persons) . Wrong form = re-file. Forgetting ภ.ง.ด.1ก (annual salary-WHT reconciliation, due end of February) — the monthly ภ.ง.ด.1 filings don't substitute for it. Templates See: templates/tax-invoice-full.md — full ใบกำกับภาษี (Tax Invoice) templates/quotation.md — ใบเสนอราคา (Quotation) templates/wht-certificate.md — หนังสือรับรองการหักภาษี ณ ที่จ่าย (ภ.ง.ด.3/53) Calculator calc.py — Decimal-based helpers: calculate_vat(subtotal, rate=Decimal("0.07")) → {subtotal, vat, total} calculate_vat_inclusive(total, rate=Decimal("0.07")) → backs out VAT from a VAT-inclusive total calculate_wht(amount, rate) → {amount, wht, net_payable} WHT_RATES constant for the common categories Run python calc.py for a self-test Known limit: calc.py operates on a single transaction. It does not model return-level aggregation — e.g. summing many invoices' output VAT minus input VAT into a ภ.พ.30 total, or rolling WHT certificates into ภ.ง.ด.3/53 monthly totals. That belongs in the user's bookkeeping system, not this skill.