A service provider for electronic data delivery is responsible for preparing, delivering, and retaining e-tax invoices and e-receipts on behalf of entrepreneurs, in compliance with regulations set by the Revenue Department and the Electronic Transactions Development Agency (ETDA).

The service provider must adhere to ISO27001 security standards and certification conditions outlined in KhorMorThorOr. 21-2562 to ensure information security for the preparation, delivery, and retention of e-tax documents.