A Guide to VAT Registration in Thailand: Steps and Tax Obligations

Entering the value added tax (VAT) system is an important step that demonstrates a business’s growth and credibility. Thailand currently imposes VAT at 7 percent on sales of goods and services at every stage.

Business owners should understand the following registration process.

1. Registration Threshold and Deadline

The law requires a business with revenue from selling goods or services exceeding 1.8 million baht per year to apply for VAT registration within 30 days from the date its revenue exceeds that threshold.

Businesses below the threshold, or businesses in legally exempt groups such as agricultural produce sales or domestic transport, may choose to register voluntarily to claim input-tax credits against output tax.

2. Registration Channels

The Revenue Department provides two main application channels:

• Online: Apply through the Revenue Department website (www.rd.go.th) under online VAT services.
• Paper submission: Apply at the area Revenue Office where the main place of business is located.

3. Essential Documents to Prepare

Applicants should prepare the following core documents:

• Application form ภ.พ.01 (and ภ.พ.01.1 for voluntary registration)
• Proof of business premises: for example, a correctly stamped lease, consent to use the premises, a copy of the house registration for the office, and a map and photographs clearly showing the sign and house number
• Legal-entity certification: a copy of the company registration certificate issued within the last 6 months, with objectives, and a copy of the authorized director’s ID card

4. Review and Approval Process

After an online or paper application, an area Revenue officer will arrange an appointment to inspect the actual business premises to verify the identity and operation of the business.

The review and certificate-issuance process normally takes around 15 business days. Once approved, the Revenue Department will send the VAT registration certificate (ภ.พ.20) to the business by post.

5. Duties After Becoming a VAT-Registered Business

After receiving ภ.พ.20, the business has the following strict legal responsibilities:

• Display the certificate: frame and display the original ภ.พ.20 in a visible place at the business premises
• Issue tax invoices: issue a full tax invoice to the buyer every time goods or services are sold
• Maintain tax reports: maintain purchase-tax, sales-tax, and goods-and-raw-material reports, recording entries within 3 business days of the document date
• File ภ.พ.30: file the monthly VAT return and remit tax even when there is no revenue in that month

ภ.พ.30 filing channel	Deadline (following month)
Paper filing at the area Revenue Office	By the 15th
Online filing through www.rd.go.th	By the 23rd

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