1. What is the difference between a receipt and a tax invoice?
A receipt (ใบเสร็จรับเงิน) is proof that the hotel has received payment. A tax invoice (ใบกำกับภาษี) is a value-added tax (VAT) document that a VAT-registered business issues when the conditions set out in Thai law are met.
Receiving payment and preparing VAT documents are therefore related, but they are not the same thing.
| Document | When it's used | Who can issue it | Key information |
|---|---|---|---|
| Receipt | To show that payment for a room or service has been received | The party receiving payment; the obligations and format depend on the type of business and the facts | Payee, document number, date and amount |
| Tax invoice | To show the services and VAT when the conditions apply | A VAT-registered business or another party entitled by law | Seller, buyer, document number, date, description of services, service value and VAT |
Under Sections 103–105 bis of the Thai Revenue Code, the term "receipt" (ใบรับ) covers evidence of receiving money or settling a debt, while the duty to issue tax invoices is a separate matter under Section 86.
If a hotel is VAT-registered, a tax invoice stating that payment has been received may also serve as a receipt. That doesn't mean every receipt becomes a tax invoice.
2. Which document should a hotel issue in each case?
-
A regular guest pays for their room
Once payment is received, the hotel should issue proof of payment that reflects the facts, such as the guest's name, the date, the room charges and the amount paid. The hotel should also check whether its business falls under the legal duty to issue receipts.
-
The guest is a company that needs documents for expense claims
Ask clearly whether they need a receipt or a full tax invoice (ใบกำกับภาษีแบบเต็มรูป). Then collect the company name, address, taxpayer identification number, and head office or branch details accurately. The fact that the customer is a company does not, on its own, give a hotel that isn't VAT-registered the right to issue a VAT tax invoice.
-
The hotel is VAT-registered
The hotel needs to determine when its VAT liability arises, then issue a tax invoice containing the items required by law. For general services, this may be when payment is received, or earlier if a tax invoice is issued or the service is used first, to the extent of the portion concerned.
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The hotel isn't VAT-registered, but the guest asks for a "tax invoice"
The hotel can issue a receipt or other proof of payment that reflects the business's actual status. However, it should not issue a VAT tax invoice or show VAT as a separate line as if it were entitled to do so, because Section 86/13 prohibits anyone who is not a VAT-registered business from issuing tax invoices, unless a legal exception applies.
Tax details can vary depending on a business's status and structure. For specific cases, check with the Revenue Department (กรมสรรพากร), Thailand's tax authority, or your business's accountant.
3. What should a hotel receipt include?
When issuing a hotel receipt, separate the information required by law from the information that simply helps the hotel and guest check the details easily.
Legally required details when a receipt must be issued
The main items under Section 105 bis are:
- The taxpayer identification number of the issuer
- The name or trade name of the issuer
- The book number and receipt number
- The date of issue
- The amount received
Additional requirements may apply depending on the type of business or relevant notifications, so use a document format that your accountant has reviewed.
Useful details for hotel operations
- Guest details: guest or company name, address, and taxpayer identification number when needed
- Stay details: check-in and check-out dates, room type or booking number
- Service details: room charges, food, minibar or other services, itemized so they can be checked
- Payment details: payment method and the person who received payment, according to how the hotel works
These details help reduce disputes and make it easier to find documents later, but they should not be described as all being mandatory under the law.
4. What must a hotel tax invoice include?
If the hotel is a VAT-registered business and needs to issue a full tax invoice, the document should include the key items under Section 86/4:
- The words "Tax Invoice" (ใบกำกับภาษี) in a prominent position
- The name, address and taxpayer identification number of the hotel or business
- The name and address of the customer receiving the service
- The document number, and the book number if any
- The date of issue
- A description and the value of the room or service
- The amount of VAT, shown clearly and separately from the service value
- Any other items required by law or official notifications, such as head office or branch details where relevant
In practice, if the customer is a company, collect its registered name, address, taxpayer identification number, and head office or branch details before issuing the document. The Revenue Department publishes a guide to full tax invoices (in Thai) for checking further details.
A PDF file is not automatically an e-Tax Invoice or e-Receipt. The Revenue Department's e-Tax system has specific rules for preparing, signing and submitting data. For an overview, see the e-Tax Invoice & e-Receipt system (in Thai).
5. Sample hotel receipt
The sample below shows where the key information sits on an accommodation receipt, with the stay dates and room type added so it's easy to match against the booking.
SIAM GARDEN HOTEL
99 Example Road, Bangkok
Tax ID: 0-0000-00000-00-0 (sample)
- Receipt No.
- RC-2026-00125
- Date
- 24 September 2026
- Guest
- Sample Company Co., Ltd.
- Stay
- 22–24 September 2026
- Business details
- Document number
- Issue date
- Customer details
- Service details
- Amount
6. Sample receipt / tax invoice
When a hotel is VAT-registered, the document should show the service value and VAT clearly and separately. This sample uses hypothetical amounts and is not guaranteed to be sufficient for every business.
SIAM GARDEN HOTEL
99 Example Road, Bangkok
Tax ID: 0-0000-00000-00-0 · Head office (sample)
- Document No.
- TX-2026-00125
- Date
- 24 September 2026
- Customer
- Sample Company Co., Ltd.
- Customer Tax ID
- 0-0000-00000-00-0 (sample)
Unlike a regular receipt, it shows the service value and VAT as separate amounts.
If you'd like to create documents for your own property, try our free hotel receipt and tax invoice generator (in Thai). Add your logo, fill in the details and download a PDF right away.
7. Common situations hotels face
Can a hotel that isn't VAT-registered issue a tax invoice?
As a general rule, anyone who is not a VAT-registered business has no right to issue a VAT tax invoice, except in cases provided for by law. The hotel can still issue a receipt or other proof of payment that reflects its actual status, but it should not show VAT as a separate item on the document as if it were VAT-registered.
When should a document be issued if the guest pays a deposit in advance?
Issue proof of payment that matches the date and amount actually received. A VAT-registered hotel also needs to consider whether the money is an advance payment for services, a reservation deposit or a security deposit, and under what conditions, because receiving payment for services may trigger VAT liability under Section 78/1 and the guidance in Revenue Department Order Por. 73/2541. In this situation, have your accountant review the hotel's booking terms and refund policy.
A guest wants a tax invoice in their company's name. What information do I need?
At a minimum, ask for the company name as shown on its company registration certificate, the address, the taxpayer identification number, and a clear indication of whether it is the head office or a branch (with the branch number). Have the customer check the details before you issue the document to reduce the chance of having to cancel or correct it later.
8. How PAAK IN helps generate receipts automatically
Once booking data is in the system, PAAK IN's booking management system can take the booking number, guest name, stay dates, room and amount paid and generate a receipt based on the details the hotel has set up, with no need to copy the same information into Word or Excel every time.
Booking → Payment details → Generate receipt → Review and send to the guest
If the guest books through the direct booking system, the data can flow through a single process, from booking and payment to post-booking documents, according to the scope delivered. This helps reduce typos, duplicate document numbers and the time spent searching for old documents.
PAAK IN is not an accounting system or a PMS. It does not submit data to the Revenue Department and is not a certified e-Tax Invoice system.
9. Summary
A hotel should first be clear about whether the guest needs a receipt or a tax invoice, then make sure its VAT status and business details are correct.
As bookings grow, generating documents from existing booking data helps reduce repetitive data entry and errors. If you want bookings, payments and post-booking documents to live in one workflow, take a look at PAAK IN's hotel booking management system.
