VAT registration in Thailand is a duty under the Revenue Code once income from selling goods or supplying services reaches the statutory threshold, or where a business chooses to register earlier in order to claim input tax. The operator files an application with the Revenue Department together with proof of the place of business and the company documents. Once the VAT certificate is issued, the business must issue tax invoices, keep input and output tax reports, and file monthly returns by the Revenue Department’s deadlines. Thresholds, rates and deadlines can change, so confirm them with the Revenue Department first.
| Governing law | Revenue Code, Chapter 4 (Value Added Tax) together with the Revenue Department’s notifications and instructions |
|---|---|
| Receiving authority | The Revenue Department (the area branch office where the place of business is located, or the department’s online filing system) |
| Income threshold | Set by the Revenue Code and the relevant royal decree and subject to amendment; check the current figure with the Revenue Department |
| Rate | The statutory rate under the Revenue Code, periodically reduced by royal decree; check the rate in force for the year concerned |
| Duties after registration | Issuing tax invoices, keeping input/output tax reports and filing monthly returns on time |
| Foreign documents | Passports, powers of attorney or parent-company documents issued abroad must be legalised in the country of origin and accompanied by a certified Thai translation |
| Official fees and timing | Set by the Revenue Department and subject to change; ask the receiving office before filing |
VAT registration application on the Revenue Department’s prescribed form
Signed by the authorised person shown in the company affidavit
Recent company affidavit and objectives
Issued by the DBD; check how recent the receiving office requires it to be
Proof of the place of business, such as a lease or a consent letter for use of the premises
Ask the area office what form of proof and location map it requires
Identity documents of the director or authorised person
For foreign nationals, a passport copy with a certified Thai translation
Power of attorney if the filing is not made in person
If signed abroad, it must be legalised in the country of signing and its translation certified
A business that sells goods or services in Thailand and whose annual turnover exceeds the threshold in the Revenue Code must register for VAT within the prescribed time after crossing it. A business below the threshold may register voluntarily.
Many foreign-owned companies register from the start, because corporate customers expect full tax invoices and some work permit and visa assessments look at registered-business status.
The VAT rate actually charged is set by royal decree and is extended in periods. Check with the Revenue Department which rate applies on the date the tax invoice is issued.
VAT registration requires a declared place of business, and an officer may inspect it before or after approval. A company using a virtual office needs the owner’s consent letter, a lease or service agreement, and evidence that the address genuinely receives mail and can be contacted.
Inspection practice varies by area revenue office. Ask the office responsible for that address before filing, and prepare photographs of the company sign and a location map.
A registered business must issue tax invoices in the prescribed form, keep input and output tax reports, and file PP.30 every month even when there are no transactions. Skipping the return in a month with no sales is a frequent mistake by new companies.
Paying a foreign supplier for services used in Thailand may require the company to remit VAT on its behalf using PP.36.
Once registered, the business must issue tax invoices containing all items required by the Revenue Code, keep output tax, input tax and stock reports as required, and file PP 30 every month even with no transactions. Input tax claimed must be supported by valid tax invoices related to the business.
The VAT certificate must be displayed at the place of business, and the Revenue Department must be told when premises are moved, added or closed. Companies using a virtual office should check that the address can genuinely be registered and is ready for inspection by officials.
Can we register below the revenue threshold? Voluntary registration is possible. It allows input tax credits, and business customers often want tax invoices, but it brings monthly filing duties.
How are services from abroad taxed? When a Thai company pays a foreign provider for services used in Thailand, the payer may have to self-assess and remit VAT on form PP 36 under the Revenue Code.
Are exports subject to VAT? Exports generally take a zero rate, but the business must still register and keep export evidence such as customs declarations.
Common mistakes include incomplete tax invoices, claiming input tax on invoices with the wrong name or for non-deductible expenses, not filing in months without transactions, and not reporting a change of premises. Each can lead to penalties and surcharges. Have someone review tax invoices before sending them to customers and before booking them.
Related documents include the VAT certificate (PP 20), monthly PP 30 returns, input and output tax reports, all tax invoices and any export evidence. Registration may need the company affidavit, a lease or consent to use the premises, and photos of the place of business.
This page gives general information drawn from the laws and notices of the agencies named, not advice on a specific case. Laws, rates and deadlines can change, so check with the Revenue Department, Department of Business Development or Social Security Office before deciding. Where the stakes are high, such as a tax audit, several years of overdue statements or cross-border transactions, have a licensed auditor or tax adviser review your actual documents.
Checked on 2026-08-05; requirements change, so confirm with the authority before filing.
The required documents and timing depend on the receiving office in each case. Contact our team to confirm the checklist before you file.