POS System Approval and Registration

Point-of-sale (POS) systems help retailers and service businesses record sales, manage transactions and monitor inventory. Businesses intending to issue tax invoices through certain cash-register systems should check whether Revenue Department approval is required. A POS system also provides accuracy in the prices of goods and services, because it can store product data and prices as well as product stock, enabling faster and more accurate customer service, whether in searching for products, totalling bills or giving change. It also helps business operators manage their businesses efficiently, as they can view product lists, product stock and sales volumes to support decision-making in managing the business, including the management of staff. Business operators wishing to use a cash register (POS) in their business must be aware of certain matters if they are VAT-registered business operators and wish to use a cash register (POS) to issue abbreviated tax invoices and full tax invoices. Business operators who wish to use a cash register (POS) to issue tax invoices must file an application with the Area Revenue Office where the place of business is located. If a business operator has several places of business, the application is to be filed with the Area Revenue Office where the head office is located, or with the Large Business Tax Administration Division if the business operator falls under that division’s responsibility. A cash register must first be approved by the Revenue Department before the cash register (POS) may be used; use without approval is an offence punishable by imprisonment of up to 6 months, or a fine of up to 10,000 baht, or both.