e-Tax Invoice by Email
The Revenue Department's scheme has a defined registration and time-stamping process. MANA is completing a controlled live validation before presenting it as production-ready.
1
You need to be VAT-registered with revenue up to 30 million baht a year. Confirm the current documentary requirements and the sender address with the Revenue Department before registration.
Do not enable a MANA sender until that exact address has been approved for an eligible pilot issuer.
2
The pilot must prove the required PDF/A-3 artifact, embedded ขมธอ. 3-2560 XML, attachment limit, Buddhist-Era subject format, and registered sender address in one controlled live submission.
Tax invoices (INV) only, one invoice per email, with the official scheme rules confirmed at the time of the pilot.
3
A successful production claim requires a real accepted submission, retained returned artifact, and a documented review by the issuer and qualified Thai tax adviser.
Keep records for the period required by applicable Thai tax law.
The official e-Tax Invoice by Email scheme is intended for eligible VAT-registered issuers with annual revenue within its threshold.
The operating result must be proven through the official process, not assumed from a locally generated file.
MANA can make preparation easier, but the issuer remains responsible for correct source data and eligibility.
If the scheme is not suitable, use a qualified adviser or an appropriate full e-Tax Invoice and e-Receipt provider.
If you outgrow this scheme, the full e-Tax Invoice & e-Receipt system is the next step — it needs a digital certificate and a service provider.
Use the official eligibility and live-validation checklist before treating any e-Tax workflow as a production tax record.
