จดทะเบียนภาษีมูลค่าเพิ่ม (VAT) ธุรกิจต้องจดเมื่อไหร่VAT Registration in Thailand: When Your Business Must Register

What VAT is

Value Added Tax (VAT) is charged on the sale of goods and the supply of services at each stage of business. A registered business collects output VAT from its customers, remits it to the Revenue Department, and can offset the input VAT that the law allows against its output VAT. If input VAT exceeds output VAT, the excess becomes a tax credit that may be refunded or carried forward under the conditions set by law — it is not automatically refunded in cash in every case (Revenue Code, sections 82/3 and 84).

Thailand currently levies VAT at 7% (including local tax), a rate that applies until 30 September 2026 under the law in force as at the date of publication.

When a business has to register

In general, a business whose VAT-taxable base from selling goods or supplying services subject to VAT exceeds 1.8 million baht per year must apply to register within 30 days from the date that value exceeds the threshold (section 85/1). The 1.8-million-baht small-business threshold is set by a royal decree issued under section 81/1 (Revenue Department). Note that the value compared against the threshold is the VAT-taxable base (the tax base under section 79) from VAT-liable activities — not the company's total accounting revenue — and the point at which the tax base arises can differ by type of transaction.

Besides mandatory registration, small operators still below the threshold — and some exempt businesses — may choose to enter the VAT system voluntarily (though not every exempt business can elect to register). Voluntary registration often suits companies with significant input VAT, or whose customers require tax invoices. Only where an exempt business opts in voluntarily under section 81/3 must form PP.01.1 (ภ.พ.01.1) be filed together with PP.01 (ordinary mandatory registration above 1.8 million baht uses PP.01 alone). Once registered, however, the business must file returns and keep reports every month, even before it has any income.

If you are unsure whether your business meets the threshold, is subject to VAT, or qualifies for an exemption, consult an auditor or a tax specialist first.

How to register

Registration can be done at the Area Revenue Office or through the Revenue Department's online system, using application form PP.01 (ภ.พ.01), with additional forms such as PP.01.1 in some cases. The actual documents depend on the status and type of the applicant. Examples of documents that may be required include:

Check the Revenue Department's latest document list, or confirm with the Area Revenue Office or your accountant, according to the applicant's status before you actually file.

Duties after registration

Once registered for VAT, a business has several ongoing duties:

• Issue tax invoices: for every sale of goods or supply of services, with all the particulars required by law
• Keep input and output VAT reports: record incoming and outgoing tax invoices in an organised way
• Keep a goods and raw-materials report: businesses that sell goods must keep this in addition to the input and output VAT reports (Revenue Code, section 87)
• File PP.30 (ภ.พ.30) monthly: file and pay by the 15th of the following month, even in a month with no sales or no tax to pay; online filing may qualify for an extended deadline, so check that month's tax calendar and allow for public holidays (Revenue Code, section 83)
• Keep supporting documents: retain tax invoices and related records so they can be examined

Late filing or incomplete records may give rise to fines, penalties, and surcharges, depending on the facts of each case.

Notes for foreign-owned companies

Having foreign shareholders does not, in itself, place a company under VAT rules different from an ordinary Thai company. However, if the company imports, exports, or receives services from abroad, each transaction has its own treatment to consider — for example, VAT on imports, the 0% rate for qualifying exports, or remitting VAT via form PP.36 (ภ.พ.36) for certain services received from overseas. Setting up clear document and invoicing systems from the start helps reduce tax risk over the long term.

Checklist before registering for VAT

• Assess whether the annual VAT-taxable base from VAT-liable activities exceeds, or is close to, 1.8 million baht
• Decide between mandatory and voluntary registration (and check whether PP.01.1 is also needed)
• Prepare documents according to the applicant's status (legal entity, premises, authorised persons, and any foreign nationals)
• Set up systems for issuing tax invoices, keeping reports, and storing records
• Assign someone to file PP.30 every month
• Consult an auditor if you have cross-border transactions or are unsure about the threshold

Information as of 23 July 2026 — this article reflects the Revenue Department's VAT requirements in force as at the review date. Laws, tax rates, and deadlines can change; please check the latest notifications or consult an auditor before relying on it.