Police arrested three people in a network that sold fake tax invoices for about five years, costing the state about 360 million baht. Most buyers were petrol station operators and construction firms. Invoices were sold without any real goods or services behind them. For a Thai SME, the lesson is to buy tax invoices only from genuine counterparties with real transactions, and to check that any invoice you claim matches actual goods or services received. Buying fake invoices can bring tax reassessment and prosecution even if you were only the buyer.