We would like to make sure of the date that we should issue the tax invoice in case our company receives the payment for service provided by cheque. Please confirm.

Panwa: Refer to the Revenue Department order no. Por 51/2537, the vat registrant who receives the payment by cheque shall be issued the tax invoice as the following.

  1. To issue a tax invoice, follow the cheque’s date.
  2. In case if the company receives the cheque after the cheque’s date, it shall be issued a tax invoice following the cheque’s date except for the following cases as below. It shall be issued tax invoice at the date of receiving cheque;
    • If the cheque payers are government departments.
    • If the cheque payer is another juristic person and there are evidences to confirm that the cheque was delivered to the payee in such date.      

Anyways, we can assist for the monthly taxation service and accounting service, click here.

For more information, please feel free to contact us:
Phone: +66 2 933 9000
Fax: +66 2 933 6120
Email: bkk@panwa.co.th