Thailand VAT registration 2025 for foreign SMEs: the complete legal and SEO-ready guide

gentlelawlawfirm
Sep 16, 2025
4 min read

Introduction

If you operate or plan to operate a foreign-owned SME in Thailand, understanding Thailand VAT registration 2025 for foreign SMEs is non-negotiable. This guide explains who must register, which rate applies in 2025, how monthly filings work, how imported and electronic services are treated, and how to avoid common compliance traps. Every rule is linked to the Thai Revenue Department or other trusted technical sources.

VAT framework at a glance

Who is a taxable person. Any person or entity that regularly supplies goods or services in Thailand and has annual turnover exceeding THB 1.8 million must register for VAT. Voluntary registration is possible below the threshold.
Standard rate in 2025. The legal VAT rate is 10 percent but remains reduced to 7 percent until 30 September 2025 following the most recent extension. Plan for 7 percent through that date unless extended again.
Exports and exemptions. Exports are generally zero-rated while specific items and services are exempt by law. Always confirm your activity against the official lists.

Do you need to register now

Thailand VAT registration 2025 for foreign SMEs: triggers and timing

Threshold trigger. Register when your Thai-source taxable turnover exceeds THB 1.8 million in a 12-month period. Do not wait until year-end.
Startup timing. Best practice is to evaluate at incorporation and again before first invoicing, then file within the statutory window once the threshold is met. Guidance materials reflect the 30-day rule upon breaching the threshold.
Non-resident digital services. If you provide B2C electronic services from abroad to Thai customers and exceed THB 1.8 million, you must register in the VES portal and file monthly as a non-resident. This regime applies since 1 September 2021.

What to register for: domestic VAT vs VES

Domestic VAT registration applies to Thai-established entities making taxable supplies in Thailand. Monthly VAT returns use Form PP.30.
VES registration applies to non-resident e-service providers or platforms selling to non-VAT registrants in Thailand. Returns are filed via the VES system from the 1st to the 23rd of the following month. No input VAT recovery is allowed in VES.

Filing cycle and deadlines you must calendar

PP.30 monthly VAT return. Due by the 15th of the following month for paper filers. With e-filing, Thailand grants an extra 8 days, making the practical e-due date the 23rd. The 8-day extension has been extended through 31 January 2027.
PP.36 self-assessed VAT on imported services. If your Thai company purchases services from overseas that are used in Thailand, you must self-assess 7 percent VAT on Form PP.36. The paper due date is the 7th of the following month; with e-filing, the extended due date is typically the 15th.
VES filers. Non-resident e-service providers must file and pay by the 23rd of the following month in Thai time. From September 2025 onward, watch that any temporary payment extensions for technical issues cease, meaning completion by the 23rd is required.

Invoicing and going digital in 2025

e-Tax invoice and e-receipt. Thailand continues to promote e-Tax systems, with incentives extended through 31 December 2025. A full mandate is not yet in force, but early adoption improves refund audits and readiness for future reforms.
Consumer program tie-ins. Early 2025 saw the Easy e-Receipt 2.0 deduction window, which encouraged issuance of compliant e-tax invoices and e-receipts. This signals the policy direction toward digital evidence.

Imported and electronic services: which return applies

Imported services to a Thai registrant. Your Thai company files PP.36 to self-assess VAT. You may then claim input VAT on PP.30 subject to normal rules.
B2C foreign electronic services. The non-resident supplier registers and files in VES. Thai customers who are not VAT registrants do not file PP.36 in this case.

Common pitfalls and how to avoid them

Missing the e-filing 23rd deadline. The 8-day extension policy remains in place for most returns until 31 January 2027, but do not assume separate grace days for VES beyond the 23rd. Calendar both statutory and e-due dates.
Confusing PP.30 and PP.36. PP.30 reports your monthly output and input VAT as a Thai registrant. PP.36 is a separate return for imported services. Filing the wrong form risks penalties.
Ignoring the 7 percent rate sunset. Budget models must account for the scheduled end date of 30 September 2025. Monitor for a further extension.
Using VES when domestic VAT is required. VES is only for non-resident e-service suppliers selling to non-registrants. If you establish in Thailand or sell B2B to registrants, the regime changes.

Action checklist for CFOs and controllers

Confirm whether your group triggers Thailand VAT registration 2025 for foreign SMEs under the THB 1.8 million rule or via non-resident VES.
Map payment flows to identify imported services that require PP.36 self-assessment.
Lock monthly tasks and sign-offs to hit 15th or 23rd e-deadlines until 31 January 2027.
Move to e-Tax invoice and e-receipt where feasible to strengthen audit trails and refunds.
Re-forecast pricing and cash flow assuming 7 percent VAT through 30 September 2025, with contingency if the rate resets to 10 percent.

How GENTLE LAW IBL helps

We align your entity structure, VAT registrations, and monthly filing workflow. Our legal and tax team handles PP.30, PP.36, and VES filings, builds invoice compliance under e-Tax guidelines, and prepares refund files that stand up to Revenue Department reviews.

Conclusion and call to action

Thailand VAT registration 2025 for foreign SMEs is manageable once you know which regime you are in, which forms to file, and which deadlines apply. For a one-stop VAT readiness plan with filing calendars, invoice templates, and review of your contracts, contact GENTLE LAW IBL.

📩 Book a consultation: https://gentlelawibl.com