The use/issuance of invalid/fake tax invoices has long been an issue under the Thai value-added tax (“VAT”) regime. Yet, TMI is still dealing with the fake tax invoice issue, which creates the most severe tax liabilities. Particularly, the Revenue Department is more often pressing criminal charges against both the issuers and the users. In this article, TMI will discuss the consequences of the Revenue Department treating a tax invoice as “fake.” We will also discuss minimizing the risk of authorities suspecting tax invoices as fake.