With Themis Partner, you can have access to a general receipt template in English and in Thai according to the Thai regulations.
The company that paid an invoice in Thailand can obtain the original general receipt of payment to be able to deduct the company’s expenses.
Sections 86/1, 86/2 and 86/8 of the Revenue Code stipulate that a VAT taxable person shall immediately issue a tax invoice and a copy thereof for each sale of goods or provision of services at the time the tax liability arises, as well as provide such tax invoice to the purchaser/recipient, and retain the copy, in accordance with Section 87/3.
Clause 2 (7) of the notification of the Director General of Taxes on Value Added Tax (No. 42) states that “the following input taxes shall not be allowed as deductions in the computation of value added tax under Section 82/3 of the Tax Code.
(7) An input tax appearing on a tax invoice under Section 86/4 of the Revenue Code, in which the details of a tax invoice are in the form of a copy,but not including a tax invoice prepared with other business documents where the details of the tax invoice are in the form of a copy with the phrase ‘Documents issued in a set’.”