Is there some regulation regarding Thai accounting that makes it impossible to use laser printer for VAT invoices? Why everyone is using dot-matrix?

I don't see how there could be. Anybody could simply print in their LJ printer using a dot matrix font.

I've wondered the same myself. I hadn't heard the noisy call of one of these old dinosaurs for years - it surprised me when I came here, I hear them all the time in many offices. My only guess is that its for carbon copies. Maybe there is some requirement that a copy be made from carbon-copy paper? That would require an impact printer, and would not work on a laser or inkjet.

I often wonder how they ever get parts for these things? What happens when they break, can you even buy a new replacement?

As posted above they use dot-matrix printers because they print out 4-pages at the same time using 'carbon paper', 2 pager for you, 2 pages for the vendor and all these pages have a special function in the accounting system. You also need to sign them (receiving goods) so when you sign the first page, you automatically sign page 2, 3 and 4. Don't worry, dot matrix printers are widely available and that they don't use them anymore in your country does not mean that other countries should abandon them as well.

On almost Every airport they also USe dot.matrix printers...

Also for Printing more copies.

I will re-phrase the question - is the use of separate sheets (non-carbon paper) allowed for VAT invoicing in Thailand or not? I am not much interested in speculations, thanks...

I will re-phrase the question - is the use of separate sheets (non-carbon paper) allowed for VAT invoicing in Thailand or not? I am not much interested in speculations, thanks...

To answer your question Yes.

You will need to sign 4 times on each paper and your reciever.

Yes, allowed.

Basically only if you have an electronic cash register or POS system capable of generating ABB tax receipts, the system is required to be registered with the revenue department and needs to be capable of printing in duplicate.

The tills in a supermarket are an example...

Note that ABB receipts cannot be used by the customer to claim vat!

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Yes. My company has been using laser printed invoices since VAT was introduced. Actually our accountant at that time did baulk at the idea for some reason that I never fully understood. The odd client questioned it too so perhaps there is some historical reasoning behind the resistance to it.

But anyway the tax department does accept them.

I will re-phrase the question - is the use of separate sheets (non-carbon paper) allowed for VAT invoicing in Thailand or not? I am not much interested in speculations, thanks...

Yes, you can - as long as you prepare , provide and retain the relevant copies for the respective parties. Such as - the original for the customer, the copy for the accountant any more copies you want to retain for archival purpose.

We retain all archives in a document management software - but there's a file maintaining originals for the RD and Accounts to use.

The dot matrix is mostly used specifically for -

1. Getting copies of the document, plus dot matrix is low cost printing

2. Most locally made accounting software and accounts - love using the dot matrix ! Its something that they are used to , and taking it out means putting them out of their comfort zone. Sometimes it works, sometimes it does'nt.

Hope this helps !

gtm2k