No company — can I issue a receipt or a tax invoice?

Yes — you can issue a receipt even without a registered company, because a receipt is simply proof of payment that anyone can issue, using your name and taxpayer ID (for an individual, your 13-digit national ID). But you cannot issue a tax invoice unless you are registered for Value Added Tax (VAT).

By the BillsOS team · Updated 7 Jun 2026

This article is general information, not specific tax advice. Your case may differ — consult an accountant or the Revenue Department (hotline 1161) before deciding.

The short answer: what you can and cannot issue

Why an individual can issue a receipt

A receipt is a document the payee issues to the payer to confirm money was received. It is not tied to VAT registration, so a freelancer or individual can issue one normally — and should, every time, because it is good proof of income for the annual personal income tax return.

What an individual's receipt should contain

• Your name and address (the payee)
• Taxpayer ID = your 13-digit national ID number
• The client's name (the payer)
• Date, receipt number, description of the work, and the amount
• Signature of the payee

Why you cannot issue a tax invoice

A tax invoice is specific to the VAT system. Under Section 86 of the Revenue Code, only a "VAT-registered operator" has the right and duty to issue a tax invoice. If you are not VAT-registered, you have no right to issue one — and should not.

Issuing a tax invoice without being VAT-registered is an offence. The issuer may be liable for the VAT amount shown plus a surcharge and penalty, and may face criminal liability. The details and amounts depend on the case — consult an accountant or the Revenue Department.

A corporate client asks for a tax invoice — what do you do?

This is the most common situation for freelancers. The answer: if you are not VAT-registered, you cannot issue a tax invoice. Do this instead:

1. Explain plainly that you are an individual who is not VAT-registered, so you will issue a receipt instead of a tax invoice. The receipt still serves as the company's expense documentation.
2. If the client is a company, it will usually withhold 3% tax from your fee and give you a withholding tax certificate (50 Bis) to keep — which you credit back when you file your annual income tax return.
3. If the client insists they genuinely need a tax invoice, your option is to register for VAT (possible even below THB 1.8M — "voluntary registration"), but that brings a monthly ภ.พ.30 filing duty.

Read more: Do freelancers need to register for VAT? · Withholding tax rates

Receipt vs. tax invoice — the difference

Issue a correct receipt in 20 seconds with BillsOS

BillsOS is built for individuals and freelancers. While you are not VAT-registered, keep VAT off and issue receipts, invoices and quotations in your own name with your national ID — each with a PromptPay QR pre-filled for the exact amount. The day you register for VAT, just flip the switch and BillsOS issues tax invoices with 7% VAT automatically, with no change of tool.

Start BillsOS free

See also: Tax invoice & receipt software · Documents every freelancer needs

BillsOS is a document and payment tool. It does not file taxes or give tax advice on your behalf.

แหล่งอ้างอิง / Sources

• Primary — Revenue Department: tax invoices and who may issue them (Revenue Code s.86) — rd.go.th/7047.html
• Primary — Revenue Department: who must register for VAT — rd.go.th/7061.html
• Secondary — iTAX: issuing a tax invoice without VAT registration — itax.in.th

Information as reviewed on 7 Jun 2026. Tax law may change — verify with the Revenue Department (www.rd.go.th / hotline 1161) or your accountant before relying on this.