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

A working guide to Thai VAT registration

Accountant reviewing tax invoices before a PP.30 filing

Who must register, and who may choose to

Under the Revenue Code, an operator selling goods or services in Thailand with annual turnover above THB 1.8 million must register for VAT and file the application within 30 days of crossing that threshold. A business below the threshold may still register voluntarily, which is common when customers need tax invoices to claim input tax.

Some activities are exempt under Section 81, including certain sales of unprocessed agricultural produce, education provided by recognised institutions and some forms of property rental. Others fall under Specific Business Tax instead, such as banking and the commercial sale of real estate. Check which regime your main income belongs to before you apply.

Voluntary registration is not always the better choice. Once registered you must issue tax invoices, keep input and output tax reports and file a PP.30 return every month, even in months with no sales. A business selling mainly to consumers may have to absorb VAT into its prices, which narrows margins.

The rate currently applied

The statutory rate is 10%, but a royal decree has reduced it to 7% (including local tax), and the reduction has been extended period by period. Exports of goods and certain services used abroad are zero-rated. Because the rate depends on the latest decree, confirm the current rate on the Revenue Department website before pricing long-term contracts.

Filing the PP.01 application in practice

PP.01 can be filed on the Revenue Department website or at the area revenue office for your premises; some operators must file online only under Director-General VAT Notification No. 159 as amended by No. 246. A business still preparing to trade, for example building a factory or installing machinery, may register up to 6 months before it starts operating. A company typically needs its affidavit (company certificate), the ID card or passport of the authorised director, evidence of the right to use the premises such as a lease or the owner's consent letter with house registration copy, and a location map.

Officers may ask for photographs of the premises or carry out a site visit before approval. Useful photos show the company sign, the building number and a real working area. Once approved you receive the VAT registration certificate (PP.20), which must be displayed openly at the premises and at any registered branch.

Common causes of delay are an address in the company certificate that does not match the lease, a consent letter signed by someone who is not the house master or owner, and premises photos with no company sign.

Small office frontage with a real working area for a premises inspection

Can a virtual office be used for VAT?

This is the most frequent question. The Revenue Department does not prohibit serviced or shared offices, but the premises must genuinely be usable for the business, supported by evidence of the right to use them, and reachable if an officer inspects. A mail-forwarding address with no space or signage to inspect may be refused at some offices.

Before signing, ask the provider whether clients have registered for VAT at that address, whether they supply a consent letter and house registration copy, and whether you may display a company sign. Area revenue offices do not all apply the same strictness, so no provider can confirm the outcome on the officer's behalf.

Duties after registration

File PP.30 and pay by the 15th of the following month; e-filing usually receives an extension under Ministry of Finance notifications issued from time to time. Tax invoices must contain the particulars in Section 86/4, such as both parties' names, addresses and tax IDs, the invoice number, a description of goods or services and VAT shown separately from the price.

You must keep an output tax report, an input tax report and, for goods businesses, a stock and raw materials report, with copies of tax invoices kept at the premises for at least 5 years. Late or short payment attracts penalties and a surcharge of 1.5% per month on the tax due under Section 89/1, and input tax supported by defective invoices may be disallowed.

Closing the business, moving premises or changing registered particulars must be reported within the statutory period. Leaving a dormant VAT-registered company without monthly filings is a leading cause of accumulated penalties.

Foreign directors and foreign-owned companies

A foreign director may sign PP.01 using a passport copy. If the director is abroad, a Thai representative can file under a power of attorney; a power signed overseas usually needs notarisation and legalisation by a Thai embassy or consulate until Thailand's Apostille regime takes effect on 28 February 2027.

Overseas providers of electronic services to consumers in Thailand with turnover above THB 1.8 million register through a separate Revenue Department e-Service system and do not need a Thai office.

Sources: Thai Revenue Code (VAT chapter) and the Revenue Department pages on VAT registration duties (rd.go.th/7061.html) and its SME VAT guide, reviewed 4 Oct 2026. General information, not tax advice for a specific case.

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

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

A working guide to Thai VAT registration

Who must register, and who may choose to

The rate currently applied

Filing the PP.01 application in practice

Can a virtual office be used for VAT?

Duties after registration

Foreign directors and foreign-owned companies

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

A working guide to Thai VAT registration

Who must register, and who may choose to

The rate currently applied

Filing the PP.01 application in practice

Can a virtual office be used for VAT?

Duties after registration

Foreign directors and foreign-owned companies

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