Thailand VAT Registration | Eligibility, PP.01 and Documents

Thai Notary Law & Service Co., Ltd.

Accountant preparing Thai financial statements and tax filings

VAT registration for companies and operators

A practical guide to Thai VAT registration: mandatory and voluntary routes, PP.01, premises evidence, PP.20 and post-registration duties.

Choose the route that matches your task

This separates incorporation, tax and premises work so your documents match the authority reviewing each filing.

Start by choosing the entity, ownership structure, objectives and premises before reserving a name and filing with DBD.

See details and document checklist

Key facts

Premises evidence: Lease or consent, house registration, map, photographs and business signage
Certificate: PP.20 is issued after the application and premises pass the applicable review
Monthly return: A registered operator files PP.30 for each tax month by the prescribed deadline
Branches: Opening, moving or closing a place of business requires the Revenue Department forms and evidence
Foreign operators: Business status, tax identification and signing authority require case-specific review
Application: PP.01 with attachments required for the operator’s legal status

VAT registration: rules and legal basis

VAT registration is not determined by turnover alone. The supplies must be classified as taxable or exempt, and the actual commencement date and premises readiness must be checked. Application details must match the business register and premises evidence.

กรมสรรพากร (The Revenue Department)

VAT registration: step-by-step process

Classify the goods or services and determine whether the activity is taxable or exempt.
Review accumulated turnover and the date a duty arises, or assess the grounds for voluntary registration.
Align the business name, premises, branches, objectives and signing authority with the business register.
Prepare PP.01, entity records and genuine premises evidence.
File with the responsible Area Revenue Office or through a channel designated by the Revenue Department.
Keep the premises and contact person ready if an officer requests a factual inspection.
After PP.20 is issued, set up tax invoices, input/output tax reports and monthly PP.30 filing.

VAT registration: documents to prepare

Power of attorney and representative identification when filed by an agent
Operating or transaction evidence requested for the particular case
PP.01 VAT application and the attachments specified by the form
Current company affidavit, objectives and shareholder list where applicable
Identity card or passport of each authorised signatory
Lease or premises consent together with the owner’s title or occupancy evidence
House registration, map, exterior and interior photographs, and business signage

Common mistakes and how to avoid them

Taxable and exempt revenue is not separated before deciding whether to register.
Assuming every registered-address service can support a Revenue Department premises inspection.
Issuing tax invoices with incomplete details or before VAT registration takes effect.
Failing to report a new branch, premises move or other registered change.
Filing after an authority deadline, which may trigger statutory surcharge or penalties.
The PP.01 address does not match the company affidavit, lease or signage.

Official sources

Reviewed: 7 August 2026

Documents to prepare — verified against the authority’s own guidance

This list reflects the requirements published by the responsible authority on the verification date. Authorities may change their conditions, so confirm with the source before lodging.

What to prepare for Thai VAT registration (Form PP.01)

VAT registration application Form PP.01 with the attachments listed on the form
Company affidavit and objectives when the operator is a juristic person（case-dependent）
National ID card or passport of the authorised signatory
Evidence of the place of business, e.g. lease agreement or letter of consent with house registration
Map showing the location of the premises and photographs of the premises
Power of attorney with ID copies of both parties when filing on behalf of the operator（case-dependent）

Operators whose turnover exceeds the statutory threshold must register within the prescribed period; those below the threshold may register voluntarily.

Source: The Revenue Department of Thailand · verified on 2026-08-10

Related work to check together

Choose the route that matches your task

This separates incorporation, tax and premises work so your documents match the authority reviewing each filing.

Start by choosing the entity, ownership structure, objectives and premises before reserving a name and filing with DBD.

See details and document checklist

Key facts

Premises evidence

Lease or consent, house registration, map, photographs and business signage

Certificate

PP.20 is issued after the application and premises pass the applicable review

Monthly return

A registered operator files PP.30 for each tax month by the prescribed deadline

Branches

Opening, moving or closing a place of business requires the Revenue Department forms and evidence

Foreign operators

Business status, tax identification and signing authority require case-specific review

Application

PP.01 with attachments required for the operator’s legal status

VAT registration: rules and legal basis

VAT registration: step-by-step process

Classify the goods or services and determine whether the activity is taxable or exempt.

Review accumulated turnover and the date a duty arises, or assess the grounds for voluntary registration.

Align the business name, premises, branches, objectives and signing authority with the business register.

Prepare PP.01, entity records and genuine premises evidence.

File with the responsible Area Revenue Office or through a channel designated by the Revenue Department.

Keep the premises and contact person ready if an officer requests a factual inspection.

After PP.20 is issued, set up tax invoices, input/output tax reports and monthly PP.30 filing.

VAT registration: documents to prepare

Power of attorney and representative identification when filed by an agent

Operating or transaction evidence requested for the particular case

PP.01 VAT application and the attachments specified by the form

Current company affidavit, objectives and shareholder list where applicable

Identity card or passport of each authorised signatory

Lease or premises consent together with the owner’s title or occupancy evidence

House registration, map, exterior and interior photographs, and business signage

Common mistakes and how to avoid them

Taxable and exempt revenue is not separated before deciding whether to register.

Assuming every registered-address service can support a Revenue Department premises inspection.

Issuing tax invoices with incomplete details or before VAT registration takes effect.

Failing to report a new branch, premises move or other registered change.

Filing after an authority deadline, which may trigger statutory surcharge or penalties.

The PP.01 address does not match the company affidavit, lease or signage.

What to prepare for Thai VAT registration (Form PP.01)

VAT registration application Form PP.01 with the attachments listed on the form
Company affidavit and objectives when the operator is a juristic person（case-dependent）
National ID card or passport of the authorised signatory
Evidence of the place of business, e.g. lease agreement or letter of consent with house registration
Map showing the location of the premises and photographs of the premises
Power of attorney with ID copies of both parties when filing on behalf of the operator（case-dependent）

Operators whose turnover exceeds the statutory threshold must register within the prescribed period; those below the threshold may register voluntarily.

Source: The Revenue Department of Thailand · verified on 2026-08-10

ใบอนุญาตทนายผู้ทำคำรับรองลายมือชื่อและเอกสาร

VAT registration for companies and operators

Choose the route that matches your task

Key facts

VAT registration: rules and legal basis

VAT registration: step-by-step process

VAT registration: documents to prepare

Common mistakes and how to avoid them

Official sources

Related questions

Documents to prepare — verified against the authority’s own guidance

What to prepare for Thai VAT registration (Form PP.01)

Related work to check together

VAT registration for companies and operators

Choose the route that matches your task

Key facts

VAT registration: rules and legal basis

VAT registration: step-by-step process

VAT registration: documents to prepare

Common mistakes and how to avoid them

Official sources

Related questions

Documents to prepare — verified against the authority’s own guidance

What to prepare for Thai VAT registration (Form PP.01)

Related work to check together