Opening a till in Thailand: the ภ.พ.06 permit for every machine

Tax & receipts · 2026-10-10 · 5 min read

A VAT-registered shop in Thailand needs a Revenue Department permit for each till machine before it prints abbreviated tax receipts. Here is what to prepare.

Who needs a permit

In Thailand, a VAT-registered retail shop may give buyers an abbreviated tax receipt (ใบกำกับภาษีอย่างย่อ, often printed "TAX INV (ABB)") instead of a full tax invoice. The condition is that the till machine printing that receipt has been permitted by the Revenue Department through form ภ.พ.06. The permit is per machine, not per shop.

A shop that is not VAT-registered does not need this permit and prints an ordinary receipt without tax.

Application materials

The application usually asks for a sample of the receipt to be printed, the machine’s serial number, and a sample daily sales report from that machine. In Lamxo, all three can be taken from the app: a sample ABB receipt, the till device number, and the daily sales report for each machine.

If you move a machine to another branch or change the device, that change must also be reported to the Revenue Department. Allow time for this before opening a new branch.

How Lamxo guards this

For a VAT-registered outlet in Thailand, every till device must have its ภ.พ.06 permit number filled in before it can sell. A device without a permit number cannot open a transaction, so no tax receipt is printed from a machine that has not been permitted. A full tax invoice can still be issued if the buyer asks for one.

The limits

Lamxo does not handle the ภ.พ.06 permit for you and does not guarantee that it will be approved; the application is made by the shop to the Revenue Department. This article is a general summary from the official source rd.go.th, not tax advice.