Question 1

What revenue level requires VAT registration?

Accepted Answer

Any operator whose revenue from selling goods or providing services exceeds 1,800,000 THB per year is legally required to register for VAT. Deadline • You must file for registration within 30 days of the date your revenue reaches the threshold. • This applies equally to individuals and juristic persons — once the threshold is met, registration is mandatory. How revenue is counted • Only revenue from goods or services subject to VAT is counted. • Revenue from VAT-exempt activities under Section 81 of the Revenue Code is excluded. If you are unsure whether your revenue has reached the threshold, consult our team.

Question 2

Can I register for VAT before reaching 1.8 million THB?

Accepted Answer

Yes — this is called "voluntary registration". Operators whose revenue has not yet reached 1.8 million THB per year may choose to register for VAT. Common reasons for voluntary registration • Wanting to issue tax invoices to clients (without VAT registration, you can only issue ordinary receipts) • Your clients are companies or organisations that require tax invoices as input tax credits • Wanting to claim input tax refunds on goods or services purchased for business use • Wanting a PP.20 certificate to enhance your business credibility Important note • Once registered, your obligations are identical to those of operators who have reached the threshold (file PP.30 monthly, issue tax invoices, maintain input/output tax reports) • To cancel VAT registration, you must follow the Revenue Department's de-registration procedure Consult our team to assess whether voluntary registration makes sense for your business.

Question 3

Which types of businesses are exempt from VAT?

Accepted Answer

Under Section 81 of the Revenue Code, the following activities are exempt from VAT: Sale of goods • Agricultural products (in fresh or preserved form), such as rice, vegetables, and fruit • Live and dead animals, meat, eggs, and milk • Fertilisers, animal feed, and agricultural chemicals • Newspapers, magazines, and textbooks Services • Domestic transportation (road and water) • Education provided by public and private institutions • Medical treatment by public and private hospitals • Auditing, legal services, and other independent professions • Library, museum, and zoo services • Research services • Local government services (non-commercial) Key exceptions • Some exempt businesses may voluntarily register, such as farmers, newspaper vendors, and transport operators • Some businesses cannot register even if they want to, such as hospitals, educational institutions, auditors, and lawyers If you are unsure whether your business is exempt, consult our team.

Question 4

How long does the process take?

Accepted Answer

Estimated timeframes • Document preparation and filing: approximately 3–5 business days (after receiving complete documents) • Waiting for the Revenue Department's inspection appointment: depends on the local office • Receiving PP.20: approximately 45 business days after the officer's approval (mailed to your address or collected in person) Situations that may take longer than usual • Incomplete or incorrect documents that require correction and resubmission • The Revenue Department officer requests additional documents (requirements may vary by district) • The premises is a condominium or apartment building, requiring additional documents from the juristic person • The consenting party has issues with their documentation Overall, from starting document preparation to receiving PP.20 takes approximately 2–3 months (not including the time for the client to prepare documents).

Question 5

What do I need to prepare for the Revenue Department's site inspection?

Accepted Answer

After filing, a local Revenue Department officer will schedule a visit to inspect your actual business premises (by phone or email). What to have ready • Company/business signage clearly displayed at the entrance of the premises • Original copies of all documents used in the registration • The officer may ask to see the business plan, sample products/services, or evidence that the business is genuinely preparing to operate — such as factory construction, goods purchased, or production orders What the officer checks • Whether the actual location matches what was declared • Whether business signage is in place • Whether the premises is appropriate for the stated business type • Whether documents are complete and correct If corrections are needed • The officer will specify what needs to be corrected or what additional documents are required • A director must deliver documents to the local Revenue Department office in person, or may authorise a representative to act on their behalf — in which case a power of attorney (with revenue stamp affixed) must be prepared, along with the authorised person's ID card and a copy of the authorising director's ID card • This must continue until the officer grants approval Our team will advise you in advance on preparing your premises and documents to help the inspection go smoothly.

Question 6

Can I register VAT if my business address is a condominium?

Accepted Answer

Yes, but you will need to prepare additional documents from the condominium juristic person, and some issues may arise. Additional documents required • Condominium juristic person registration document • Condominium juristic person meeting minutes • Tax ID of the condominium juristic person • A letter from the juristic person confirming the premises is located in a commercial area Common issues • The condominium manager may consent to company registration but refuse to consent to VAT registration due to concerns about having business signage displayed • Some condominiums have bylaws prohibiting commercial use • Each condominium juristic person's rules differ We recommend checking with the condominium juristic person first — before starting the process — whether they consent to VAT registration at the premises. Our team will help coordinate and advise on alternatives.

Question 7

What are my obligations after VAT registration?

Accepted Answer

Once registered for VAT, you have ongoing obligations to fulfil regularly. Monthly obligations • File PP.30 (VAT return) every month — even in months with no purchases or sales • Filing deadline: by the 15th of the following month (paper) or by the 23rd of the following month (online via e-Filing) • Maintain monthly input tax and output tax reports Obligations upon each sale • Issue a tax invoice to the buyer each time goods or services are sold • Tax invoices must contain all legally required details (name, address, tax ID, amount, VAT amount) Other obligations • Notify the Revenue Department of any changes (address, name, branches) within 15 days • Retain all tax documents for at least 5 years Our team will provide a detailed briefing on all your obligations after registration is complete.

Question 8

What is the difference between paper and online PP.30 filing?

Accepted Answer

Paper filing • Deadline: by the 15th of the following month • Where: at the local Revenue Department branch office • Payment: at the Revenue Department counter or designated bank Online filing via the Revenue Department's e-Filing system • Deadline: by the 23rd of the following month (an 8-day extension) • Where: efiling.rd.go.th • Payment: bank transfer, QR Code, or credit card Recommendation • Online filing is more convenient, gives you 8 extra days, and eliminates travel • The Revenue Department promotes online filing to reduce paper use The 8-day extension for online filing is valid until 2027.

Question 9

What is PP.36 and do I need to file it after VAT registration?

Accepted Answer

PP.36 is the form for remitting VAT on behalf of overseas sellers. It is used when your business pays for goods or services provided by an overseas operator that is not registered for VAT in Thailand. Examples of when PP.36 must be filed • Meta Ads advertising fees (Facebook/Instagram) • Google Ads fees • SaaS or software service fees from overseas providers • Other fees paid to foreign companies for services used in Thailand Filing deadlines • Within 7 days of the end of the month in which payment was made (paper) • Within 15 days of the end of the month in which payment was made (online) How it differs from PP.30 • PP.30 = monthly summary of input and output tax (filed every month) • PP.36 = remitting VAT on behalf of overseas sellers (filed only in months when such payments are made) If your business incurs expenses with overseas companies, our team will advise you on correct PP.36 filing.

Question 10

What are the penalties for not filing PP.30 or PP.36?

Accepted Answer

The penalties for PP.30 and PP.36 follow the same rules, and up to 3 types of charges may apply. 1. Criminal fine (for non-filing or late filing) • Late by no more than 7 days: fine of 300 THB • Late by more than 7 days: fine of 500 THB 2. Surcharge (for late tax payment) • Rate: 1.5% per month of the tax due • Any partial month counts as a full month • If no tax is due, no surcharge applies (only the criminal fine) 3. Penalty • For amended filings: penalty of 1× the additional tax due • For never having filed: penalty of 2× the tax due Important notes • PP.30: must be filed every month even if there are no transactions (nil return) • PP.36: only filed in months when payments to overseas operators are made — no payment, no filing required All 3 types of charges apply equally to both PP.30 and PP.36.

Question 11

Do you offer a service to file documents in person at the local Revenue Department?

Accepted Answer

Our standard service files the VAT registration through the Revenue Department's electronic system, which is convenient and fast. For cases where you need documents filed directly at the local Revenue Department office in person, we offer this service as well, with an additional fee covering travel and handling costs. Please notify our team in advance if you require this service so we can estimate the fee and plan accordingly.

Question 12

Can foreigners or foreign juristic persons register for VAT?

Accepted Answer

Yes — but conditions differ depending on the operator's status. Foreign juristic persons (foreign shareholding over 49%) Must first obtain business authorisation under the Foreign Business Act B.E. 2542 (1999), through 2 main routes: • FBL (Foreign Business License) — obtained directly from the Ministry of Commerce, for businesses falling under Lists 2 or 3 of the Act • FBC (Foreign Business Certificate) — obtained after receiving a BOI Investment Promotion Certificate, or through treaty rights (e.g. the Amity Treaty for American citizens) • Once FBL or FBC is obtained and the juristic person is properly established, VAT registration can proceed Foreign individuals • Generally, foreigners cannot register as a sole proprietorship (sole trader) in Thailand, except American citizens under the Thailand–US Treaty of Amity • In practice, most foreigners must first establish a company (juristic person), then register for VAT under the company name Operators outside the Kingdom • If an operator is based abroad but has an agent in Thailand, the agent may submit VAT registration on their behalf • A written power of attorney is required, certified by an embassy, consulate, or another person approved by the Director-General of the Revenue Department Additional documents for foreigners • Copy of passport or travel document substitute, or alien identification card • Copy of business licence (FBL or FBC) Other conditions • The 1.8 million THB/year revenue threshold applies in the same way as for Thai operators • Post-registration obligations (monthly PP.30, tax invoices, input/output tax reports) are identical Our team has experience serving both individual and corporate foreign operators and can provide case-specific consultation.

Question 13

Can an individual (sole trader) register for VAT, and should they?

Accepted Answer

Yes — individuals operating a business can register for VAT just like juristic persons, both when revenue reaches the 1.8 million THB/year threshold (mandatory) and on a voluntary basis (before reaching the threshold). You should register when • Revenue reaches 1.8 million THB/year — legally required • Most of your clients are companies that require tax invoices — registering gives you a competitive advantage since clients can claim input tax • You have high cost of goods or raw materials — you can claim input tax refunds to reduce costs. Example: a wholesaler purchasing 200,000 THB of raw materials per month could reclaim up to 14,000 THB of VAT per month You may not yet need to register when • Most of your clients are individuals who do not need tax invoices • Small business, low revenue, low costs — the input tax reclaim would be minimal, not worth the added burden • You are not ready to file PP.30 every month and maintain input/output tax reports. Example: a freelance programmer earning 50,000 THB per month from individual clients with near-zero costs — registration is not yet necessary Key notes for individuals • Registration documents differ slightly from juristic persons (only ID card and house registration needed — no company certificate) • Post-registration obligations (monthly PP.30, tax invoices, tax reports) are identical If you are unsure whether to register, consult our team for an assessment of your specific situation.

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Advisory During Revenue Department Site Inspection

Post-Registration Obligations Guidance

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Required Documents

Required Information

VAT Registration Process

Consultation and Information Gathering

Document Preparation and Filing

Revenue Department On-Site Inspection

Receive VAT Registration Certificate (PP.20)

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