Revenue Department and Economic Crime Suppression Division Bust “Ghost Bill” Network Selling Fake Tax Invoices, Causing Over THB 360 Million in Damages
Written by the team at Prompt Plus Accounting · About us · · Updated 2026-10-10
The network set up companies to sell tax invoices, used brokers to find buyers, and received payments through mule accounts. Both those who issue and those who use tax invoices without any genuine sale face imprisonment of 3 months to 7 years and a fine of THB 2,000–200,000.
On 11 August 2026, the Revenue Department and the Economic Crime Suppression Division (ECSD) launched “Operation Anti Ghost Bill,” simultaneously raiding 10 locations in Bangkok, Nonthaburi, Samut Prakan, Nakhon Ratchasima and Chaiyaphum. Officers seized tax invoices and arrested suspects under 3 arrest warrants.How Did the Network Operate?
According to the Revenue Department’s investigation, the network set up several companies — some running genuine businesses and others created solely to sell tax invoices. Members had divided roles, with brokers finding customers who wanted to buy tax invoices, and payments received through “mule accounts.”
Both “Issuers” and “Users” Are Liable
The Revenue Department stresses that anyone who issues or uses tax invoices without any genuine sale of goods or services faces both civil and criminal liability.
Issuing a tax invoice without the right to do so — an offence under Section 90/4 (3) of the Revenue Code
Using fake tax invoices to claim input tax credits — an offence under Section 90/4 (7) of the Revenue Code
🔒 Penalty: imprisonment of 3 months to 7 years and a fine of THB 2,000–200,000
What Should Businesses Watch Out For?
Never buy tax invoices to reduce your VAT, even if someone offers them at a low price
Verify your trading partners before doing business — check that they are VAT-registered and genuinely exist
Keep complete evidence of real transactions, such as purchase orders, delivery notes and proof of payment
Pay directly into your trading partner’s company bank account, and be cautious if asked to transfer money to an individual’s account
💡 What must a valid tax invoice include? Read more in our article “What Must a Valid Tax Invoice Include?”
📞 Enquiries: Revenue Department RD Intelligence Center, call 1161
Source: Revenue Department Press Release No. 20/2569, dated 17 August 2026
This article is general information, not advice for a specific case. Please consult us before making a decision.
