VAT registration in Thailand for your company

When does a company need VAT registration?

For a business carrying out activities subject to Thai VAT, the general compulsory registration threshold is annual turnover above THB 1.8 million. The Revenue Department states that the application must be made within 30 days of exceeding the threshold. Exempt activities and specific regimes need a separate assessment. See the official registration rules.

Start with what your company sells, where it operates and when the relevant turnover arose. A company with mixed activities, overseas customers or several locations should have those facts checked before relying on the threshold alone.

Some businesses may be eligible to register voluntarily before reaching the threshold. Eligibility and the consequences for invoicing and monthly compliance should be reviewed first. The Revenue Department describes the scope and exemptions in its VAT overview.

What to prepare for the first discussion

Use this as an initial checklist. The final documents depend on the legal entity, premises, signing authority and application requirements.

• Company details: registration documents, tax identification details and the authorised signatory.
• Business activity: products or services, expected customers, trading locations and when operations started.
• Turnover history: sales records and the date the relevant threshold was reached, if applicable.
• Premises: registered address, lease or ownership information and the permission to use the premises where relevant.
• Existing tax records: any VAT application, registration certificate or correspondence already received.

For an initial enquiry, send a summary of the situation. We can agree a secure way to exchange supporting records once the scope is clear.

Agree the registration scope before starting

1. Review the situation. Identify the activity, turnover, timing, location and any previous application.
2. Confirm the documents and responsibilities. Agree what your team provides, who signs and which parts YPN handles.
3. Prepare and follow the application. Keep copies of the submission and respond to requests for supporting information.
4. Set up the first reporting period. Confirm the effective registration date, invoicing requirements and the first applicable return.

Ask for registration fees and ongoing monthly accounting to be itemised separately. Any overdue registration or earlier trading activity needs its own review. Processing time depends on the application and the authority; it should not be assumed from a standard package.

After registration: invoicing and PP30

Registration is the beginning of recurring VAT administration. Your team needs an agreed process for sales invoices, purchase tax invoices, credit notes and supporting records. Reconcile those records with the accounts before preparing the VAT return.

VAT registrants generally submit PP30 for each month, including months with no sales, subject to the applicable rules. Read the Revenue Code provisions on monthly returns and our PP30 explanation. Check the current tax calendar for the relevant filing channel and period.

Agree a monthly document cut-off, who approves the figures, who makes any tax payment and where the filing receipt is stored. Keep registration, bookkeeping and tax payment responsibilities explicit in your engagement.

Common questions