Thailand's Royal Decree No. 808 was published in the Royal Gazette on 12 October: companies that invest in e-invoicing, e-receipt and e-tax payment systems, or pay related service fees, during 2026 and 2027 may deduct an additional amount equal to the actual expenditure, i.e. a 100% additional deduction.
Which Expenditure Qualifies
Royal Decree No. 808 (B.E. 2569) received royal assent on 12 October 2026, was published in the Royal Gazette the same day and takes effect the day after publication. It covers three main categories:
First, electronic document systems (Section 4). Investment by companies and juristic partnerships in systems for creating and receiving electronic data, or purchases of software, electronic certificate storage devices, computers and peripheral equipment, used by the business itself to create, send, receive and store electronic tax invoices (e-Tax Invoice) or electronic receipts (e-Receipt). Electronic data service providers and businesses developing software for sale to others are not eligible.
Second, electronic tax payment systems (Section 5). Investment in electronic tax payment systems, or purchases of related software and hardware, by companies and juristic partnerships obliged to remit withholding tax, income tax or VAT, and by tax payment service providers.
Third, service fees (Section 7). Fees for services such as creating and sending electronic data, electronic certificates and cloud storage; fees for electronic tax payment services; and assessment fees paid to the Electronic Transactions Development Agency to become an electronic data service provider.
Six Conditions for Assets
Under Section 6, assets in the first and second categories must meet all of the following:
They are new and have never been used;
They are depreciable under the rules, and are acquired and ready for use by 31 December 2027;
They are located in Thailand;
They are used for at least 3 consecutive accounting periods, starting from the first accounting period in which they are ready for use;
No tax incentive has been claimed for the asset under any other Royal Decree;
They are not used in a business that enjoys corporate income tax exemption under the BOI, the Competitiveness Enhancement Act for Targeted Industries or the Eastern Economic Corridor Act.
An Extension of the Previous Incentive
The explanatory note states that a similar incentive under the former Royal Decree No. 766 expired on 31 December 2025, and the extension is intended to encourage the private sector to keep developing electronic tax systems, reduce operating costs and improve tax collection efficiency. Detailed rules will be set out in a separate notification of the Director-General of the Revenue Department.
Key Points
Royal Decree No. 808 was published in the Royal Gazette on 12 October 2026 and takes effect the following day.
It applies to expenditure from 1 January 2026 to 31 December 2027, with a 100% additional deduction.
It covers investment in e-invoicing, e-receipt and e-tax payment systems and related service fees.
Assets must be new, located in Thailand, used for 3 consecutive accounting periods and ready for use by the end of 2027.
Assets used in BOI tax-exempt businesses are excluded; detailed rules are subject to the Director-General's notification.
Z&X Insight
BOI-promoted companies should pay particular attention to Section 6: if the same system is used for a BOI project that enjoys corporate income tax exemption, the additional deduction is not available, so the allocation of system investment between BOI and non-BOI activities needs to be clearly separated in the accounts. Companies planning to roll out a new system can include e-invoicing and e-tax payment configuration in the same plan. Z&X ERP Finance System Implementation Advisory sets up the chart of accounts, tax parameters and accounting logic during system implementation, including separate ledger design for BOI and non-BOI activities.
Sources
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