Thailand, like many other countries, is in an era of digital transformation, where online trading and payments are growing rapidly. As such, electronic receipts—also known as e-receipts or online receipts—are becoming an important tool for modern businesses, from online to physical stores, and from startups to large corporations. Using e-receipts can help a business save on costs, while increasing its credibility, enhancing its professional image, and complying with Thai legal requirements.

In this article, we’ll discuss e-receipts, including their implementation in Thailand, their importance, and the benefits of using them. We’ll also go over the legal requirements for using e-receipts, how to issue them, and a solution that can help automate the issuing process.

What’s in this article?

• What is an e-receipt?
  
• E-receipt implementation in Thailand
  
• The importance of e-receipts for modern businesses
  
• Thai legal requirements for using e-receipts
  
• The e-receipt issuance process
  
• The benefits of e-receipts
  
• How Stripe Invoicing can help
  

What is an e-receipt?

An e-receipt is a document used to confirm customer payment in electronic form instead of on paper. The information specified on the e-receipt is the same as a normal receipt and can include a receipt number, product or service list, price, value-added tax (VAT), payment date, and payment method. The primary benefit of an online receipt is that it can be stored and sent via digital systems such as email, Short Message Service (SMS), QR code, or an app.

E-receipt implementation in Thailand

In 2025, Thailand’s Revenue Department started the Easy E-Receipt 2.0 project to stimulate domestic spending and encourage individuals to deduct expenses from purchased goods or services that have an e-Tax Invoice or e-Receipt. Individuals can deduct up to 50,000 baht from their taxes, with 30,000 baht available for general merchandise and another 20,000 baht for One Thai One Product (OTOP), community enterprise, or social enterprise products.

After the completion of the Easy E-Receipt 2.0 project—which ran from January 16 to February 28, 2025—data reported by Thansettakij indicated that the promotion of e-receipts significantly increased sales, with a rise in requests for e-receipts to be used for tax deductions. Multiple participants in the project reported an uptick in sales, with the Mall Group seeing a 30% increase, the Central Department Store and Power Mall experiencing a 10–15% increase, participating stores on Lazada doubling their sales, and Shopee seeing an increase of about 60% compared to normal periods.

In addition, Thailand’s e-receipt system is one of the approaches of the Thailand 4.0 Policy designed to drive the country’s overall transition to a digital economy. Since 2016, this policy has encouraged the online adoption of tax documents and stipulated that large businesses should be ready to use e-tax invoices by 2025, expanding to businesses of all sizes nationwide by 2028.

The importance of e-receipts for modern businesses

For modern businesses, e-receipts are strategically necessary and important for multiple reasons. Here are some of them.

They provide accuracy and transparency

E-receipts help businesses record information systematically. Using them allows business owners to easily check past data, reduce errors, provide highly accurate tax information, and increase transparency and reliability. They also serve as proof of transactions, enhancing security and verifiability. Customers receive secure and trustworthy payment evidence, allowing businesses to build greater trust.

They’re safe and difficult to counterfeit

Digital receipts are not easily damaged or lost, and they don’t fade like paper documents. They can be traced back through an e-receipt service provider’s system, and they reduce the risk of forgery using encryption mechanisms and digital signatures, as well as security measures such as digital timestamps and public key infrastructure (PKI).

They build credibility and improve the digital image of a business

E-receipts help elevate a business to a modern, credible level, enhancing its professional image, creating a positive experience for customers, and building their trust. They also allow both customers and businesses to conveniently review past transactions.

They support the growth of online businesses

There is a business trend to focus on online growth, with businesses selling on ecommerce platforms such as LINE Shopping, Shopee, and TikTok Shop—all of which require systems that can automatically issue e-receipts. Using e-receipts effectively supports large sales volumes, enabling more systematic financial management, which enhances businesses’ competitiveness in the digital market.

They offer accounting and tax management benefits

Thailand’s government has taken measures to encourage use of the e-Tax Invoice and e-Receipt system; taxpayers can receive tax benefits from certain types of deductible expenses, as well as a reduction in withholding tax rates until December 31, 2025. Furthermore, e-receipts are being pushed as the new accounting standard. Businesses that adopt e-receipts early will gain an advantage in tax document management and support government policies to reduce paperwork and move to digital systems.

Thai legal requirements for using e-receipts

To promote ecommerce businesses, increase security, and reduce document preparation steps, the Revenue Department has developed a system that supports e-receipts and replaces paper receipts, under the Electronic Transactions Act B.E. 2544. Businesses that are able to issue e-receipts must comply with the following requirements:

• Register to use e-receipts: Businesses must register with the Revenue Department and receive approval through the department’s electronic system to use e-receipts.
  
• Follow the correct document format: The file format for an e-receipt must be XML according to the Electronic Transactions Development Agency (ETDA) standards. It must also include complete information, such as the name and address of the customer and business, details of the product or service sold, the net price, value-added tax (VAT), receipt number, and payment date.
  
• Obtain an electronic certificate: Documents submitted to the Revenue Department must bear a digital signature issued by an electronic certificate that is recognized by the Revenue Department. This signature verifies the identity of the operator and certifies that the documents are correct and that no information has been altered.
  
• Submit e-receipts to the Revenue Department every month: Each e-receipt must be submitted to the system by the 15th of the month following the respective transaction (i.e., when the receipt was issued to the customer), along with a digital signature, to ensure the document is fully legally valid.
  
• Use an e-receipt service provider with a secure and reliable system: The e-receipt system a business uses should keep a usage log and it should offer password-controlled access to the data. It should allow for file encryption and for a business to verify the integrity of the file data. These features give a business confidence that it’ll be able to trace back data in the event of a dispute.
  
• Comply with electronic data retention standards: Documents must be stored in the system for at least five years and the document text must be accessible and displayed as in the original. This includes metadata such as the file name, file size, file type, and file creation date.
  
• Adhere to the Personal Data Protection Act (PDPA): E-receipts contain personal information such as names, addresses, and taxpayer identification numbers. As such, consideration must be given to the collection, use, and disclosure of information in accordance with the PDPA.
  

The e-receipt issuance process

To issue an e-receipt in Thailand, follow the steps below.

Register with the Revenue Department

• Before you start issuing e-receipts, you need to apply for the Revenue Department’s e-receipt submission system.
  
• Prepare and submit the relevant documents, including:
  
  • Form Kor.Aor.01
    
  • The Certificate of Incorporation
    
  • A copy of the ID card of the authorized signatory
    
  • In the case of granting power of attorney, there must be a power of attorney (POA) document, along with a copy of the ID card for both the grantor and the attorney-in-fact
    
• Request an electronic certificate to verify the authenticity of the documents.
  

Choose a reputable e-receipt service provider

• Choose a provider that offers:
  
  • A system that can support issuing a large number of e-receipts automatically, thereby increasing convenience and speed
    
  • A high security system to prevent against online attacks
    
  • Encrypted records of usage data and access to online documents
    

Connect your business systems to your e-receipt service provider’s system

• Once approved by the Revenue Department, you can connect your systems (e.g., ecommerce, internal enterprise, online accounting) to your e-receipt service provider’s system to automate document issuance. This reduces the errors associated with manual data entry.
  
• You’ll need to test the e-receipt provider’s system to ensure it’s able to create e-receipts, send them to customers, and correctly and completely store them in the proper electronic format for easy data verification.
  

Issue an e-receipt

• After the customer makes their payment, an e-receipt should be automatically generated using the information in the e-receipt service provider’s system.
  
• The e-receipt format must be XML, as per the standards set by the Revenue Department, and it should include a PDF or A-3 file for easy data storage.
  
• To issue the e-receipt, it must contain the following details:
  
  • Business or receipt issuer’s information: This includes the name of the legal entity or natural person, their address, the Tax Identification Number (TIN), and the branch office (if any).
    
  • Customer’s information: This includes the name of the legal entity or natural person, their address, and their TIN (if a tax credit is desired).
    
  • List of products or services sold: Details such as the product or service name, quantity, unit price, and value before tax.
    
  • Financial details: The value of the goods or services (before tax), the VAT applied, and the total value (after tax). In addition, operators can enter the payment method used, such as cash, bank transfer, or credit card, for easier traceability.
    
  • Document information: This includes the receipt number and the day, month, and year it was issued.
    

Deliver the e-receipt to the customer

The business sends the e-receipt to the customer via email or SMS. Alternatively, customers can download e-receipts directly from the e-receipt service provider’s system.

Preserve the document online

Businesses must retain electronic receipts for at least five years, as required by the Revenue Department. Digital storage facilitates easy verification and search, and it provides enhanced security through data encryption.

The benefits of e-receipts

Let’s look at some of the benefits that businesses gain by using e-receipts.

They reduce costs and increase efficiency

Businesses using e-receipts save on costs, including for paper, printers, ink, document delivery, and storage. In addition, online receipts help build a sustainable and environmentally friendly business image.

Automation saves time

Business owners can create and send receipts instantly online, eliminating the need to wait to print and mail documents. Generating and managing e-receipts digitally reduces data entry time and enables real-time sales reporting. Online receipts also increase speed and accuracy, reduce errors from manual data entry, and ensure consistent data accuracy. They’re particularly ideal for businesses that need to manage a large number of receipts.

It’s easy to store, search, and analyze data

E-receipt data is conveniently stored, not typically lost, and easily searched. E-receipt systems are safe and convenient for retrospective checking. Digital data also makes it easy for businesses to manage and analyze customer behavior quickly, as well as issue documents with just a few clicks.

E-receipt systems can connect to other business systems

E-receipt systems can be connected to customer relationship management (CRM), online accounting, ecommerce, and internal enterprise systems to automatically exchange data.  

E-receipts meet the needs of digital age customers

Customers can keep proof of payment on their mobile phones, accessing e-receipts anytime, anywhere via email, an app, or the e-receipt service provider’s system. They’re easy to search for, and there’s no need to worry about losing online receipts. In short, e-receipt systems are more convenient than traditional document storage.

How Stripe Invoicing can help

Stripe Invoicing simplifies your accounts receivable (AR) process—from invoice creation to payment collection. Whether you’re managing one-time or recurring billing, Stripe helps businesses get paid faster and streamline operations:

• Automate accounts receivable: Easily create, customize, and send professional invoices—no coding required. Stripe automatically tracks invoice status, sends payment reminders, and processes refunds, helping you stay on top of your cash flow.
  
• Accelerate cash flow: Reduce days sales outstanding (DSO) and get paid faster with integrated global payments, automatic reminders, and AI-powered dunning tools that help you recover more revenue.
  
• Enhance the customer experience: Deliver a modern payment experience with support for more than 25 languages, 135 currencies, and 100 payment methods. Invoices are easy to access and pay through a self-serve customer portal.
  
• Reduce back-office workload: Generate invoices in minutes and reduce time spent on collections through automatic reminders and a Stripe-hosted invoice payment page.
  
• Integrate with your existing systems: Stripe Invoicing integrates with popular accounting and enterprise resource planning (ERP) software, helping you keep systems in sync and reduce manual data entry.
  

Learn more about how Stripe can simplify your accounts receivable process, or get started today.