{"id":20059,"date":"2024-08-28T12:32:44","date_gmt":"2024-08-28T05:32:44","guid":{"rendered":"https:\/\/flowaccount.com\/blog\/?p=20059"},"modified":"2025-05-30T12:54:58","modified_gmt":"2025-05-30T05:54:58","slug":"abbreviated-tax-invoice-in-thailand","status":"publish","type":"post","link":"https:\/\/flowaccount.com\/blog\/abbreviated-tax-invoice-in-thailand\/","title":{"rendered":"Abbreviated Tax Invoice (ABB) in Thailand"},"content":{"rendered":"<div id=\"pl-20059\" class=\"panel-layout\">\n<div id=\"pg-20059-0\" class=\"panel-grid panel-no-style\">\n<div id=\"pgc-20059-0-0\" class=\"panel-grid-cell\" data-weight=\"1\">\n<div id=\"panel-20059-0-0-0\" class=\"so-panel widget widget_sow-editor panel-first-child\" data-index=\"0\" data-style=\"{&quot;background_image_attachment&quot;:false,&quot;background_display&quot;:&quot;tile&quot;}\">\n<div class=\"so-widget-sow-editor so-widget-sow-editor-base\">\n<div class=\"siteorigin-widget-tinymce textwidget\">\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-20060 lazyload\" data-src=\"https:\/\/flowaccount.com\/blog\/wp-content\/uploads\/2024\/08\/01_Blog-Cover-1200x630-px-14.jpg\" alt=\"Abbreviated Tax Invoice (ABB) in Thailand\" width=\"1200\" height=\"630\" data-srcset=\"https:\/\/flowaccount.com\/blog\/wp-content\/uploads\/2024\/08\/01_Blog-Cover-1200x630-px-14.jpg 1200w, https:\/\/flowaccount.com\/blog\/wp-content\/uploads\/2024\/08\/01_Blog-Cover-1200x630-px-14-1196x628.jpg 1196w, https:\/\/flowaccount.com\/blog\/wp-content\/uploads\/2024\/08\/01_Blog-Cover-1200x630-px-14-300x158.jpg 300w, https:\/\/flowaccount.com\/blog\/wp-content\/uploads\/2024\/08\/01_Blog-Cover-1200x630-px-14-768x403.jpg 768w\" data-sizes=\"(max-width: 1200px) 100vw, 1200px\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" style=\"--smush-placeholder-width: 1200px; --smush-placeholder-aspect-ratio: 1200\/630;\" \/><\/p>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"panel-20059-0-0-1\" class=\"so-panel widget widget_sow-editor\" data-index=\"1\" data-style=\"{&quot;background&quot;:&quot;#f7f7f7&quot;,&quot;background_image_attachment&quot;:false,&quot;background_display&quot;:&quot;tile&quot;}\">\n<div class=\"panel-widget-style panel-widget-style-for-20059-0-0-1\">\n<div class=\"so-widget-sow-editor so-widget-sow-editor-base\">\n<div class=\"siteorigin-widget-tinymce textwidget\">\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">A VAT registrant who is doing a business in Thailand as a retailer or a service provider to a large number of people is entitled to issue an abbreviated tax invoice. Check out the full article to learn more about abbreviated tax invoice.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><!--more--><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"panel-20059-0-0-2\" class=\"so-panel widget widget_sow-editor\" data-index=\"2\" data-style=\"{&quot;background_image_attachment&quot;:false,&quot;background_display&quot;:&quot;tile&quot;}\">\n<div class=\"so-widget-sow-editor so-widget-sow-editor-base\">\n<div class=\"siteorigin-widget-tinymce textwidget\">\n<p><span style=\"font-weight: 400;\">We have already talked about full format tax invoice (read about full format tax invoice in \u201c<a href=\"https:\/\/flowaccount.com\/blog\/tax-invoice-in-thailand\/\">Tax Invoice<\/a>\u201d)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In this article, we will explore more on the \u201cAbbreviated Tax Invoice (ABB)\u201d which is commonly seen in our daily life.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The abbreviated tax invoice (ABB) is an important document for retailers that directly sell to consumers or provide services to a large number of people.<\/span><\/p>\n<h1><b>Who has the Rights to Issue the Abbreviated Tax Invoice<\/b><\/h1>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">VAT registered retailers who sell directly to consumers. The client must be the end user. Examples of retailers are convenient stores, stall shops, grocery stores, pharmacies and department stores.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">VAT registered service providers to a large number of people such as restaurants, hotels and cinemas.<\/span><\/li>\n<\/ul>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_72 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u0e40\u0e25\u0e37\u0e2d\u0e01\u0e2d\u0e48\u0e32\u0e19\u0e44\u0e14\u0e49\u0e40\u0e25\u0e22!<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #2898cb;color:#2898cb\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #2898cb;color:#2898cb\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/flowaccount.com\/blog\/abbreviated-tax-invoice-in-thailand\/#The_Revenue_Department_Approval_is_Required_to_Issue_the_Abbreviated_Tax_Invoice\" title=\"The Revenue Department Approval is Required to Issue the Abbreviated Tax Invoice\">The Revenue Department Approval is Required to Issue the Abbreviated Tax Invoice<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/flowaccount.com\/blog\/abbreviated-tax-invoice-in-thailand\/#The_differences_between_abbreviated_tax_invoice_and_full_format_tax_invoice\" title=\"The differences between abbreviated tax invoice and full format tax invoice\">The differences between abbreviated tax invoice and full format tax invoice<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/flowaccount.com\/blog\/abbreviated-tax-invoice-in-thailand\/#Key_points_to_remember_in_issuing_tax_invoice_are\" title=\"Key points to remember in issuing tax invoice are\">Key points to remember in issuing tax invoice are<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/flowaccount.com\/blog\/abbreviated-tax-invoice-in-thailand\/#About_Author\" title=\"About Author\">About Author<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"The_Revenue_Department_Approval_is_Required_to_Issue_the_Abbreviated_Tax_Invoice\"><\/span><b>The Revenue Department Approval is Required to Issue the Abbreviated Tax Invoice<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">If you are a VAT registered person or entity that wants to use a cash register machine to issue abbreviated tax invoices, you need to submit a request for approval to <\/span><span style=\"font-weight: 400;\">the Director-General of the Revenue Department at the Revenue Department.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If you have several places of business, the value added tax registration application must be made at the local Amphur office where the headquarters is located.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, a full format tax invoice must be issued upon the buyer or the service recipient\u2019s request. Full format tax invoice is important for customers who are also VAT registered persons or entities as they need it to be able to refund or deducted from their output tax. With an abbreviated tax invoice, the value added tax amount will become a prohibited input tax.<\/span><\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-20061 size-large lazyload\" data-src=\"https:\/\/flowaccount.com\/blog\/wp-content\/uploads\/2024\/08\/02_Items-in-the-Abbreviated-Tax-Invoice-698x628.jpg\" alt=\"Abbreviated Tax Invoice (ABB) in Thailand\" width=\"665\" height=\"598\" data-srcset=\"https:\/\/flowaccount.com\/blog\/wp-content\/uploads\/2024\/08\/02_Items-in-the-Abbreviated-Tax-Invoice-698x628.jpg 698w, https:\/\/flowaccount.com\/blog\/wp-content\/uploads\/2024\/08\/02_Items-in-the-Abbreviated-Tax-Invoice-300x270.jpg 300w, https:\/\/flowaccount.com\/blog\/wp-content\/uploads\/2024\/08\/02_Items-in-the-Abbreviated-Tax-Invoice-768x691.jpg 768w, https:\/\/flowaccount.com\/blog\/wp-content\/uploads\/2024\/08\/02_Items-in-the-Abbreviated-Tax-Invoice.jpg 1200w\" data-sizes=\"(max-width: 665px) 100vw, 665px\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" style=\"--smush-placeholder-width: 665px; --smush-placeholder-aspect-ratio: 665\/598;\" \/><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The term \u201cTax Invoice\u201d must<\/span><span style=\"font-weight: 400;\"> be clearly visible<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The name or abbreviated name and taxpayer identification number of the VAT registrant issuing tax invoice<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Serial number of tax invoice or of book (if any)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Description, type, category, quantity and value of goods or services<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Clearly specify that the value added tax is included<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The date, month and year of issuance<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">The abbreviated tax invoice is much more flexible than the full format tax invoice. On top,there are several exceptions to accommodate VAT registrants who are doing business in Thailand as a retailer or a service provider to a large number of people.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In case of selling goods or providing services that the tax base never reached 300,000 Baht per month or selling with carts or in small shops, including shows, sports or contests that are organised to collect money from audiences, VAT registrants are not required to issue tax invoice for sale of goods or services of less than 1,000 Baht per time. Daily sales amount can be accumulated to issue an abbreviated tax invoice once at the end of the day to record in the output tax report.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Petrol stations are not required to issue tax invoice for sale amount of less than 1,000 Baht a time. However, a tax invoice must be issued upon the buyer or the service recipient\u2019s request.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In the case of selling products or providing services to the same customer multiple times a day, these transactions can be accumulated to issue a tax invoice once at the end of the day.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">VAT registrants who issue abbreviated tax invoices do not need to specify names of the buyer or the service provider in the output tax report.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"The_differences_between_abbreviated_tax_invoice_and_full_format_tax_invoice\"><\/span><b>The differences between abbreviated tax invoice and full format tax invoice<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-20062 size-large lazyload\" data-src=\"https:\/\/flowaccount.com\/blog\/wp-content\/uploads\/2024\/08\/03_The-differences-between-abbreviated-tax-invoice-719x628.jpg\" alt=\"differences between abbreviated tax invoice and full format tax invoice\" width=\"665\" height=\"581\" data-srcset=\"https:\/\/flowaccount.com\/blog\/wp-content\/uploads\/2024\/08\/03_The-differences-between-abbreviated-tax-invoice-719x628.jpg 719w, https:\/\/flowaccount.com\/blog\/wp-content\/uploads\/2024\/08\/03_The-differences-between-abbreviated-tax-invoice-300x262.jpg 300w, https:\/\/flowaccount.com\/blog\/wp-content\/uploads\/2024\/08\/03_The-differences-between-abbreviated-tax-invoice-768x671.jpg 768w, https:\/\/flowaccount.com\/blog\/wp-content\/uploads\/2024\/08\/03_The-differences-between-abbreviated-tax-invoice.jpg 1200w\" data-sizes=\"(max-width: 665px) 100vw, 665px\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" style=\"--smush-placeholder-width: 665px; --smush-placeholder-aspect-ratio: 665\/581;\" \/><\/p>\n<p><span style=\"font-weight: 400;\">There are several details and requirements on the issuance of both abbreviated tax invoice or full format tax invoice. To make issuing these documents simple, FlowAccount supports abbreviated tax invoice creation. Try it out for free <\/span><a href=\"https:\/\/auth.flowaccount.com\/th\"><span style=\"font-weight: 400;\">here<\/span><\/a><span style=\"font-weight: 400;\">.\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Key_points_to_remember_in_issuing_tax_invoice_are\"><\/span><b>Key points to remember in issuing tax invoice are<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">We must have the rights to issue<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The required information must be accurate and complete<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Issue at the right time<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">The Abbreviated Tax Invoice (ABB) offers a practical and efficient solution for VAT-registered businesses in Thailand, particularly those serving large numbers of consumers. While ABBs simplify the invoicing process by omitting detailed buyer information and allowing for flexible sales reporting, businesses must ensure they meet the necessary requirements and seek approval from the Revenue Department. For VAT-registered customers, a full tax invoice remains essential for tax deductions. By adhering to these guidelines, businesses can streamline their tax processes while remaining compliant with Thai VAT regulations.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"panel-20059-0-0-3\" class=\"so-panel widget widget_simple_author_box_widget_lite simple_author_box_widget_lite panel-last-child\" data-index=\"3\" data-style=\"{&quot;background_image_attachment&quot;:false,&quot;background_display&quot;:&quot;tile&quot;}\"><h3 class=\"widget-title\"><span class=\"ez-toc-section\" id=\"About_Author\"><\/span>About Author<span class=\"ez-toc-section-end\"><\/span><\/h3><div class=\"saboxplugin-wrap\" itemtype=\"http:\/\/schema.org\/Person\" itemscope itemprop=\"author\"><div class=\"saboxplugin-tab\"><div class=\"saboxplugin-gravatar\"><img decoding=\"async\" data-src=\"https:\/\/blogv2.flowaccount.com\/wp-content\/uploads\/2024\/07\/S__44433494.jpg\" width=\"100\"  height=\"100\" alt=\"Weeraporn Chayasunthorn\" itemprop=\"image\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" class=\"lazyload\" style=\"--smush-placeholder-width: 100px; --smush-placeholder-aspect-ratio: 100\/100;\"><\/div><div class=\"saboxplugin-authorname\"><a href=\"https:\/\/flowaccount.com\/blog\/author\/weeraporn\/\" class=\"vcard author\" rel=\"author\"><span class=\"fn\">Weeraporn Chayasunthorn<\/span><\/a><\/div><div class=\"saboxplugin-desc\"><div itemprop=\"description\"><p>Certified Public Accountant (CPA) Thailand with experience as an external auditor for listed companies who aspires to make accounting easy and accessible for everyone.<\/p>\n<p>Apply to be a writer for FlowAccount <a href=\"https:\/\/share.hsforms.com\/1MCpTStWmQ7Ge57iWO9OgkAchcs6\">here<\/a>.<\/p>\n<\/div><\/div><div class=\"clearfix\"><\/div><\/div><\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>A VAT registrant who is doing a business in Thailand as a retailer or a service provider to a large number of people is entitled to issue an abbreviated tax invoice. Check out the full article to learn more about abbreviated tax invoice.<\/p>\n","protected":false},"author":65,"featured_media":20065,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[664,1],"tags":[702,701,700],"class_list":["post-20059","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all-en-articles","category-blog","tag-abb","tag-abbreviatedtaxinvoice","tag-taxinvoicethailand"],"_links":{"self":[{"href":"https:\/\/flowaccount.com\/blog\/wp-json\/wp\/v2\/posts\/20059","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/flowaccount.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/flowaccount.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/flowaccount.com\/blog\/wp-json\/wp\/v2\/users\/65"}],"replies":[{"embeddable":true,"href":"https:\/\/flowaccount.com\/blog\/wp-json\/wp\/v2\/comments?post=20059"}],"version-history":[{"count":7,"href":"https:\/\/flowaccount.com\/blog\/wp-json\/wp\/v2\/posts\/20059\/revisions"}],"predecessor-version":[{"id":23677,"href":"https:\/\/flowaccount.com\/blog\/wp-json\/wp\/v2\/posts\/20059\/revisions\/23677"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/flowaccount.com\/blog\/wp-json\/wp\/v2\/media\/20065"}],"wp:attachment":[{"href":"https:\/\/flowaccount.com\/blog\/wp-json\/wp\/v2\/media?parent=20059"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/flowaccount.com\/blog\/wp-json\/wp\/v2\/categories?post=20059"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/flowaccount.com\/blog\/wp-json\/wp\/v2\/tags?post=20059"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}