A debit note is the document a VAT-registered business in Thailand gives the buyer when a sale that already has a tax invoice turns out to be bigger: more goods were sent than agreed, or the price was calculated too low. It raises the seller's output tax and the buyer's input tax to the right amount. Download the template below for free, no sign-up.

Download the free debit note template

Debit note in Excel (.xlsx): fill in the blue cells; the difference, VAT and total add up by themselves
Debit note in Word (.docx): edit every field and add your logo
Debit note PDF to print: print it and fill it in by hand
See a filled-in example: the example uses made-up data

What is a debit note and when do you issue one?

When a business has sold goods or services and issued a tax invoice, and the right amount later turns out to be higher, it must issue a debit note to the buyer. A debit note counts as a tax invoice, so only VAT-registered businesses may issue one. The reasons are:

more goods were delivered than the parties agreed
the price of the goods was calculated too low by mistake
more service was given than agreed, or the service price was calculated too low

A business that is not VAT registered must not issue a debit note; if it does, it owes the VAT shown on it. A retail shop that has issued an abbreviated tax invoice may issue a debit note too. Read about the short form in Abbreviated Tax Invoice in Thailand.

What a debit note must include

Under section 86/9 a debit note must show at least:

the words debit note (ใบเพิ่มหนี้) where they are easy to see
the name, address and tax ID of the business issuing it
the buyer's name and address
the date it is issued
the original tax invoice number (and book number if any), the value on it, the correct value, the difference and the VAT on the difference
a short reason, naming only the items that were wrong

If the original was a full tax invoice made from 1 January 2015, add three more things: the buyer's tax ID when the buyer is VAT registered, and the head office or branch of both sides, as on the original. The items are in Thai and the amounts in baht. Leaving out key items is an offence under section 90(12), with a fine of up to 2,000 baht.

One debit note may refer to several original tax invoices, with a list per invoice attached.

Can a debit note be issued in a later month?

Issue it in the tax month the event happens. If you really cannot make it in time, you may issue it in the following month. The law does not allow later than that.

The seller adds the extra output tax in the month the debit note is issued.
A VAT-registered buyer counts it as input tax in the month it receives the debit note, even if that is not the month written on it.

So a debit note issued this month can refer to a tax invoice from an earlier month: what counts is the month of the event, not the month of the original invoice.

Do you need a receipt with a debit note?

The Revenue Department has no rule about receipts written for debit notes as such. The rules that exist: a business must issue a receipt straight away when it receives payment above the set amount, and a VAT-registered business whose tax invoice says payment was received may use that tax invoice as the receipt. A full tax invoice may also be made in one set with a receipt. If you are unsure how this applies to your debit notes, ask your accountant.

Source: Revenue Code section 105: receipts (Thai)
Source: Revenue Department order Por. 86/2542, clause 6 (Thai)

Debit note vs credit note

Debit note: the right amount is higher than on the original tax invoice; the seller's output tax goes up.
Credit note: the right amount is lower, for example a return or an overcharge; the seller's output tax goes down. See Credit Note in Thailand: Free Template.

Debit note example

This example uses made-up data. A shop sells 3 shawls to a company customer. The original tax invoice charged 1,200 baht each, a value of 3,600 baht, but the agreed price was 1,350 baht each, so it charged 150 baht too little per shawl.

Value on the original tax invoice: 3,600 baht
Difference: 3 × 150 = 450 baht; correct value 4,050 baht
VAT on the difference: 450 × 7% = 31.50 baht
Total added, VAT included: 481.50 baht

The Excel file works out the difference, VAT and total for you: enter only the value on the original tax invoice and the items added.

Debit notes and selling in chat

Tell the customer in the chat first why the amount went up, with the original tax invoice number, so it is all in one chat you can find later.
Issue the debit note in the month of the event and send the PDF in that chat.
If you have not issued a tax invoice yet, you do not need a debit note: correct the invoice instead. See the free invoice template.

FAQ

What is ใบเพิ่มหนี้ in English?

Debit note. ใบลดหนี้ is a credit note. The Revenue Department uses these words in the English version of the Revenue Code.

Can a business that is not VAT registered issue a debit note?

No. A debit note counts as a tax invoice, and a business that is not VAT registered may not issue any kind of tax invoice.

Does the buyer have to sign the debit note?

The law does not require it. The template has a received-by line in case you want proof that the customer got it.

Can I use, edit or add my logo to this template?

Yes. Use, edit and print it for free in your shop.

Summary

A debit note is for when a sale that already has a tax invoice turns out bigger. Only VAT-registered businesses issue one, in the month of the event or the next month if necessary, and it refers to the original tax invoice with the difference and the VAT on it. Download the Excel, Word or PDF template above for free.

Debit Note in Thailand: Free Template