VAT registration Thailand: when you must register and how to prepare the filing

VAT registration Thailand: when you must register and how to prepare the filing

Introduction

If your foreign SME sells goods or provides services in Thailand, VAT registration Thailand quickly becomes a practical compliance priority. The Revenue Department explains that entities with annual turnover exceeding 1.8 million THB from regularly supplying goods or providing services in Thailand are subject to VAT.

The biggest VAT failure pattern is not complexity. It is timing: missing the registration deadline after crossing the threshold, or registering without a complete evidence pack. This post gives a step-based roadmap for VAT registration Thailand, plus a working checklist you can use to reduce rework.

Legal disclaimer: This article is general information only and not legal advice for your specific case. VAT treatment depends on your facts, including how and where services are performed and utilized, and the current authority practice. Always confirm your situation with the Revenue Department or qualified counsel.

VAT registration Thailand: when you must register

The 1.8 million THB threshold and the 30-day deadline

The Revenue Department states that a business with income from selling goods or providing services exceeding 1.8 million THB per year must submit a VAT registration application within 30 days from the date income exceeds that threshold.

Practical control for VAT registration Thailand: Track turnover in a rolling 12-month view and set an internal alert at 1.6 million THB so your document pack is ready before the 30-day clock starts.

Planning to start soon: registering before operations

The Revenue Department also describes a pathway for businesses that can prove they are preparing to operate and will have VATable purchases for preparation, such as construction of a factory, office building, or machinery installation. It indicates this can be registered within a defined window before commencing business (as described on the Revenue Department VAT registration timing page).

Practical takeaway: For foreign SMEs building a Thailand operation, VAT registration Thailand can be a project milestone rather than a last-minute response to revenue.

Non-resident business with a Thailand agent

Revenue Department guidance also notes that a business outside Thailand that sells goods or provides services in Thailand in the ordinary course of business and has an agent in Thailand may have the agent responsible for VAT registration.

VAT registration Thailand: voluntary registration and who can opt in

Not every business must register immediately. The Revenue Department lists categories of entrepreneurs who are exempt from VAT by law but still have the right to request VAT registration, including:

• businesses with revenue not exceeding 1.8 million THB per year

• certain exempt sales categories such as specified agricultural products, newspapers, magazines, or textbooks as described on the Revenue Department page for exempt entrepreneurs who can opt to register.

Why foreign SMEs choose voluntary VAT registration Thailand: It can support B2B operations where customers expect VAT invoices and input tax mechanics, but it also creates ongoing monthly filing duties. Treat voluntary registration as an operating decision, not a marketing decision.

VAT registration Thailand: systems and filing channels you must know

The Revenue Department describes two channels for VAT registration Thailand:

1. submit the application via the internet on the Revenue Department system

2. submit paper applications at the registration unit where the establishment is located

It also states that the registration package involves filing Por Por 01.1 together with Por Por 01.

For forms and downloads, the Revenue Department maintains a VAT request and return forms page listing Por Por 01 and Por Por 01.1 among other VAT forms.

VAT registration Thailand: the document pack SMEs should prepare

A common reason VAT registration Thailand submissions fail is incomplete proof of premises or missing supporting evidence. The Revenue Department published a document list for VAT registration that gives a clear picture of what offices commonly expect.

Core forms

Prepare:

• Por Por 01: VAT registration application, typically prepared in three copies for paper filing workflows

• Por Por 01.1: notice to request the right to register for VAT in cases where this applies, also typically in three copies when used

Proof of business premises and physical evidence

The Revenue Department document list includes premises evidence such as:

• lease agreement copy with owner name and address, or a consent letter allowing use of premises if free of charge

• if the premises is in a condominium, a manager certificate confirming the location is in a commercial area under the condominium law

• a map showing the establishment location and photos of the premises

SME caution: For VAT registration Thailand, premises evidence is often the highest-friction item. Resolve landlord consent and building documentation before you start the filing.

Power of attorney and foreigner-specific documents

The same Revenue Department document list states:

• if using an authorized representative, a stamped power of attorney and identity documents are required

• for foreign persons, additional documents can include passport or substitute ID documents and a business license copy

Proof of juristic person status and agent appointment

The Revenue Department document list also includes:

• proof of juristic person status

• for a non-resident entrepreneur with an agent in Thailand, a written agent appointment document with consular or embassy style certification, as described in the list

VAT registration Thailand: what changes after you are registered

VAT registration Thailand is not only a one-time filing. The Revenue Department describes duties of VAT registered entrepreneurs, including:

• collecting VAT from buyers or service recipients

• issuing tax invoices

• maintaining required VAT reports, such as purchase and sales tax reports

• filing VAT returns through the allowed channels

Monthly filing and the PP30 reality check

The Revenue Department VAT return form (Por Por 30) states the VAT return must be filed monthly, even if there were no sales or services in that tax month, and filed within the stated deadline.

The Revenue Department tax calendar also shows separate deadlines for filing Por Por 30 depending on filing method, and that deadlines shift when the standard due date falls on a holiday.

VAT rate and common zero-rated categories

The Revenue Department English VAT page states the current general VAT rate is 7 percent and also describes a zero percent rate for certain activities such as export of goods and services rendered in Thailand and utilized outside Thailand under the Director-General’s rules, among others.

Practical caution: zero rating is not the same as being outside VAT. Your evidence and conditions matter, and the Revenue Department explicitly frames rules and procedures for services utilized outside Thailand.

Imported services and VAT 36 risk for foreign SMEs

The Revenue Department English VAT page states that services utilized in Thailand supplied by service providers in other countries are also subject to VAT in Thailand, and the service recipient in Thailand is obliged to file VAT return VAT 36 and pay tax, if any, on behalf of the service provider.

This is a high-impact VAT registration Thailand planning issue for foreign SMEs with overseas vendors, software subscriptions, or group company service charges.

Key takeaways

• VAT registration Thailand becomes mandatory when annual turnover exceeds 1.8 million THB, and the Revenue Department states you must register within 30 days of exceeding the threshold.

• VAT registration Thailand can also be done via planned-business pathways where preparation and evidence can be proven, as described by the Revenue Department.

• The Revenue Department provides two filing channels for VAT registration Thailand and states Por Por 01.1 and Por Por 01 are filed together in the registration package.

• Premises evidence and photos, plus power of attorney and foreigner documents, are explicitly listed in Revenue Department documentation requirements.

• After VAT registration Thailand, monthly VAT return filing is a core obligation, and Por Por 30 guidance indicates filing is required monthly even if there were no sales.

Common misconceptions

Misconception 1: "VAT registration Thailand can wait until year end." Not correct. The Revenue Department states VAT registration must be filed within 30 days after income exceeds the threshold.

Misconception 2: "If we had no sales this month, we do not file VAT returns." The Por Por 30 guidance indicates VAT returns are filed monthly even if there were no sales or services that month.

Misconception 3: "Small SMEs under 1.8 million THB cannot register for VAT." The Revenue Department lists entrepreneurs with revenue not exceeding 1.8 million THB among those who can opt to request VAT registration.

Misconception 4: "Overseas software subscriptions never create Thailand VAT obligations." The Revenue Department states that services utilized in Thailand supplied by overseas service providers are subject to VAT and the Thailand recipient must file VAT 36 and pay tax, if any, on behalf of the provider.

Worked scenarios (illustrative and conditional)

Scenario A: Foreign SME in Thailand provides consulting services to Thai clients

If services are performed in Thailand, the Revenue Department states services are deemed provided in Thailand, and VAT registration Thailand must be assessed based on turnover and exemptions. Condition: If services are rendered in Thailand but utilized outside Thailand, the Revenue Department describes zero percent rate scenarios under Director-General rules, and the evidence conditions matter.

Scenario B: Foreign SME sets up a Thailand office and expects to cross 1.8 million THB quickly

The Revenue Department provides a planned-business registration concept for businesses that can prove preparation and purchases before operations. This can affect when VAT registration Thailand should start. Condition: Your evidence pack must be complete, especially premises documents and photos listed by the Revenue Department.

Scenario C: Foreign SME uses overseas SaaS tools heavily

Even if the vendor is overseas, the Revenue Department states that services utilized in Thailand supplied by overseas providers can trigger VAT 36 filing obligations by the Thailand recipient. That should be included in VAT registration Thailand planning and monthly compliance controls.

FAQ (AEO-ready)

1. When do I need VAT registration Thailand? You generally need VAT registration Thailand when your annual turnover from selling goods or providing services exceeds 1.8 million THB, and the Revenue Department states you must register within 30 days from the date income exceeds that threshold.

2. Can I do VAT registration Thailand online? Yes. The Revenue Department describes an internet submission channel for VAT registration Thailand and a paper channel at the local registration unit.

3. Which forms are used for VAT registration Thailand? The Revenue Department lists Por Por 01 as the VAT registration application form and Por Por 01.1 as the form used in applicable cases for requesting the right to register, and it indicates they are filed together as part of the registration package.

4. What documents do SMEs usually need for VAT registration Thailand? Revenue Department documentation lists premises evidence such as a lease contract or consent letter, condo manager certificate where relevant, a location map and premises photos, plus power of attorney documents if using a representative.

5. Can a small business under 1.8 million THB register for VAT voluntarily? Yes in some cases. The Revenue Department lists businesses with revenue not exceeding 1.8 million THB per year among entrepreneurs who are exempt but have the right to request VAT registration.

6. What happens after VAT registration Thailand is approved? The Revenue Department describes duties such as collecting VAT, issuing tax invoices, maintaining VAT reports, and filing VAT returns.

7. Do I still file VAT returns if I had no sales this month? Yes. The Por Por 30 guidance indicates monthly VAT returns are filed even if there were no sales or services in that month.

8. What is the monthly deadline for VAT return filing? The Revenue Department VAT return guidance indicates the return must be filed within 15 days of the following month, and the Revenue Department tax calendar shows how deadlines can vary by filing method and shift for holidays.

9. Do overseas services create Thailand VAT obligations? Potentially yes. The Revenue Department states that services utilized in Thailand supplied by overseas providers are subject to VAT and the Thailand recipient must file VAT 36 and pay tax, if any, on behalf of the provider.

10. Where can I download official VAT forms? The Revenue Department provides a VAT forms page listing Por Por 01 and Por Por 01.1 with official downloads.

Glossary

• VAT registration Thailand: registering as a VAT taxable person with the Revenue Department using official forms and procedures.

• Revenue Department: Thailand tax authority administering VAT rules and forms.

• Por Por 01 (ภ.พ.01): VAT registration application form.

• Por Por 01.1 (ภ.พ.01.1): form used to request the right to register for VAT in applicable cases, filed with Por Por 01 in the registration package.

• Por Por 30 (ภ.พ.30): monthly VAT return form, filed even in months with no sales per form guidance.

• VAT 36: return filed by Thailand service recipients for certain overseas services utilized in Thailand, per Revenue Department explanation.

• Output tax and input tax: Revenue Department explains VAT liability as output tax minus input tax and ties tax invoices to input tax credit evidence.

Decision checklist artifact: VAT registration Thailand decision and compliance checklist

Use this as an internal artifact for foreign SMEs.

A) Do we need VAT registration Thailand now

•  Track annual turnover from sales and services.

•  If turnover exceeds 1.8 million THB, plan VAT registration Thailand within 30 days of the exceed date.

•  If still below 1.8 million THB, decide whether voluntary VAT registration Thailand is appropriate based on customer expectations and compliance capacity.

B) Pick the correct timing pathway

•  Threshold-driven registration: within 30 days after exceeding threshold.

•  Planned-business registration: confirm you can prove preparation and required VATable purchases where relevant.

C) Prepare the document pack

•  Forms: Por Por 01 and Por Por 01.1 if applicable.

•  Premises evidence: lease or consent letter, condo manager certificate if applicable, map and photos.

•  Power of attorney documents if using a representative.

•  Foreigner documents where applicable: passport or substitute identity documents and relevant business license evidence.

D) After VAT registration Thailand approval

•  Issue tax invoices and maintain purchase and sales tax reports.

•  File monthly VAT returns (Por Por 30) even in zero-sales months and track deadlines using the Revenue Department calendar.

•  Review VAT 36 exposure for overseas services utilized in Thailand.

Call to action (GENTLE LAW IBL)

If your foreign SME needs a compliance-first plan for VAT registration Thailand, GENTLE LAW IBL can: confirm whether you are required to register, build an evidence-based document pack, and design an operating calendar for monthly PP30 and VAT 36 exposure so your team stays consistent and audit-ready.