When to register for VAT in Thailand: the threshold, the exceptions and the work that follows
When a Thai company must register for VAT, when registering early makes sense, what the filing requires, and the monthly obligations that start the day you are registered.
Zura Labs & Business Hub Co., Ltd.
A business whose VAT-liable income exceeds 1.8 million baht a year must apply to register for VAT with the Revenue Department within 30 days of crossing the threshold. Below it, registration is voluntary, which suits businesses with heavy input VAT or corporate customers who need tax invoices. Once registered you must issue tax invoices, keep input and output VAT reports, and file form PP.30 every month, including months with no sales.
Reviewed 2026-09-14 by the Zura Labs corporate services team.
- Mandatory threshold
- VAT-liable income above 1.8 million baht per year
- Deadline to apply
- Within 30 days of crossing the threshold
- Monthly return
- Form PP.30, due by the 15th of the following month (to the 23rd when filed online)
- Rate
- 7% under the rate currently in force by royal decree
- Exempt activities
- For example unprocessed agricultural produce, immovable property rental, education and certain healthcare services
- If you are not registered
- You may not issue tax invoices — only receipts or invoices
How this works in practice
- 01
Forecast the next 12 months honestly
Look at genuinely VAT-liable income rather than a sales target. If the trend crosses 1.8 million baht this year, prepare the document system in advance, because registering mid-year and reissuing customer documents afterwards costs a lot of time.
- 02
Decide between mandatory and voluntary registration
If you buy inputs, import, or carry costs with significant input VAT, registering before the threshold lets you reclaim it. If your customers are consumers and input VAT is small, registering early effectively adds 7% for them plus a monthly filing burden.
- 03
File form PP.01 with premises evidence
File through the Revenue Department online system or at the area revenue office with the company affidavit, director ID, a map, photographs of the premises and proof of the right to use the address. Where you use our office address we prepare the consent letter and premises documents the officer asks for.
- 04
Set up invoicing and monthly filing before the effective date
You need continuously numbered tax invoices with every legally required field, monthly input and output VAT reports, and someone accountable for filing PP.30 each month. Zero-income months still require a nil return; missing one carries both a surcharge and a penalty.
Reasons this gets delayed or rejected
Discovering the threshold breach at year-end
Once income passes 1.8 million baht and you miss the 30-day window, the Revenue Department treats you as liable from the breach date, so you owe back output VAT that customers will not pay.
Issuing tax invoices before approval
Only registered operators may issue tax invoices. Issuing them early is an offence and your customer cannot claim the input VAT.
Incomplete input tax invoices
Input VAT without an original, complete tax invoice cannot be credited, which is why costs paid from a personal account are usually disallowed entirely.
Answers to the questions we hear most
Do I have to register below 1.8 million baht?
No, it is optional. Businesses selling to companies or agencies often register anyway because customers need tax invoices to claim input VAT. We model both options on your real numbers first.
Can I deregister later?
Yes, when you cease VAT-liable activity or meet the Revenue Department's conditions, by filing a request and clearing outstanding liabilities. Simply stopping filings accrues penalties.
Can I register for VAT at your office address?
Yes for services, consulting, online work and trade without stock, since VAT registration involves a premises check — we prepare the signage, workspace and right-of-use documents the officer expects. Businesses needing a warehouse or storefront must use their own premises.
Must I file in a month with no income?
Yes, a nil PP.30 is required. Skipping it counts as a late filing with a fine even when no tax is due.
Do online marketplace sellers need VAT?
The same threshold applies to total income across all channels, marketplace sales included, and platforms report seller income to the Revenue Department — so do not understate turnover.
How much extra accounting does VAT add?
It clearly adds monthly work: input and output VAT reports, invoice completeness checks and a monthly return. If your paperwork is scattered, organise it before registering — errors cost more than the setup.
This is general preparation information, not case-specific legal or accounting advice. Government fees, processing times and conditions change with official announcements. We review each guide on a schedule and show the review date on the page.