Corporate Secretarial · Scenario S.19
Cancel Your Thai Company's VAT Registration
A company that no longer meets the VAT registration threshold, has ceased VAT-applicable activities, or is winding down must file for deregistration within the statutory deadline — or continue to incur monthly filing obligations indefinitely. Filing an incomplete or incorrectly reasoned application invites Revenue Department scrutiny that delays cancellation and may trigger a compliance review. UnionSPACE reviews eligibility, prepares the PP10 application, files with the Revenue Department, and follows up until official cancellation is confirmed.
Why VAT Deregistration Must Be Filed Correctly — and Promptly
A registered VAT entity in Thailand carries ongoing obligations regardless of whether it is actively trading: monthly PP30 returns must be filed, tax invoices must be issued in the correct form, and input tax positions must be maintained. A company that has ceased VAT-applicable activities but has not deregistered continues to accumulate these obligations — and the associated penalty exposure — with every month that passes.
The statutory filing deadline for VAT cancellation is 15 days from the date of cessation of VAT-applicable business activity. An application filed late may be accepted by the Revenue Department, but only after a review that is more detailed than a timely application would attract. An application that states the wrong deregistration basis — for example, citing revenue threshold when the actual basis is cessation of activity — will be returned and must be refiled.
UnionSPACE reviews eligibility and the correct statutory basis before preparing the application — ensuring the PP10 is filed correctly on first submission and that all outstanding VAT obligations are addressed before deregistration is sought. Official cancellation confirmation is delivered within 10–20 working days.
How Much Does VAT Deregistration Cost in Thailand?
VAT Cancellation
Fee Breakdown
All-inclusive. No hidden charges. No Revenue Department office visits required.
Information & Document Verification
Eligibility review, deregistration basis confirmation, and VAT filing history check
THB 2,000
Preparation of Company Resolution & PP10 Application
Board resolution and VAT cancellation application in the form required by the Revenue Department
THB 2,500
Printing & Disbursements
Document production and incidentals
THB 500
Revenue Department Filing & Follow-Up
PP10 submission, officer liaison, and official cancellation confirmation collection
THB 4,500
Total Fee. Everything included.
Standard VAT Deregistration
Preparation through official cancellation confirmation — 10–20 working days
Total fee
THB 9,500
VAT deregistration combined with company dissolution or business closure
Where VAT cancellation is part of a broader wind-down — adjusted pricing on request
Starting from
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Prices shown in Thai Baht (THB) and exclude VAT. Any penalties or outstanding VAT liabilities identified during the review are the company's responsibility and are not included in the service fee.
Get Started Talk to UsThe statutory deadline for filing VAT cancellation is 15 days from the date of cessation of VAT-applicable activities. A company that has already passed this deadline should engage us promptly — a late application, properly presented, is still accepted by the Revenue Department, but attracts a more detailed review. Revenue Department processing times vary by area office and VAT history complexity.
What Is Included in the VAT Cancellation Package?
Every document and filing required — through to official confirmation from the Revenue Department
Standard Package
VAT DeregistrationFixed fee THB 9,500 |
|---|
| Eligibility review and deregistration basis confirmation | |
| Statutory deadline calculation for the specific deregistration basis | |
| VAT certificate and recent filing history review | |
| Outstanding VAT obligations and input tax position review | |
| Company resolution drafting | |
| PP10 VAT cancellation form preparation | |
| Revenue Department submission | |
| Revenue Department officer liaison and query management | |
| Official VAT cancellation confirmation — digital delivery | |
| Outstanding VAT penalties or liabilities | Client responsibility |
Prices are fixed and transparent. Shown in Thai Baht (THB) and exclude VAT. Any outstanding VAT liabilities or penalties identified during the review are separate from the service fee and are the company's responsibility.
Three Things to Confirm Before Filing VAT Cancellation
We review each of these before the PP10 application is prepared
The Deregistration Basis
The PP10 application must state the correct statutory basis for cancellation — revenue falling below the threshold, cessation of VAT-applicable activities, business dissolution, or structural change. Each basis has a different filing deadline and a different supporting document requirement. An application citing the wrong basis will be returned. We confirm the correct basis before any document is prepared.
Outstanding VAT Obligations
All monthly VAT returns (PP30) must be filed and all VAT liabilities discharged before the Revenue Department will process a cancellation application. A company with unfiled returns or outstanding liabilities will not receive cancellation confirmation until these are resolved. We review the VAT filing position before submission so there are no surprises when the Revenue Department reviews the application.
Input Tax Credit Position
Outstanding input tax credits that have not been offset against output tax at the point of deregistration may need to be reversed or repaid to the Revenue Department. This is a material financial consideration — particularly for companies with recent capital expenditure. We review the input tax position before filing and advise on any amounts that may be affected by the cancellation.
From eligibility review to official cancellation confirmation — what happens at each stage
How We Manage VAT Deregistration in Thailand
Eligibility & Deregistration Basis Review
We begin by confirming the correct statutory basis for the cancellation application — the basis determines the applicable filing deadline, the supporting documents required, and how the Revenue Department will assess the application. The four principal bases are: revenue falling below the THB 1.8 million annual threshold; cessation of VAT-applicable business activities; business dissolution; and structural change such as a merger or transfer of the VAT-registered business.
We also calculate the applicable filing deadline from the confirmed event date. A company that has already passed the 15-day cessation deadline should engage us promptly — a late application is still accepted, but it attracts a more thorough Revenue Department review than a timely one. We advise on the most appropriate presentation of a late application where that is the position.
Document Verification & VAT Position Review
We collect the VAT certificate, recent PP30 filings, and company documents. We verify that all monthly VAT returns have been filed and all VAT liabilities discharged — because the Revenue Department will not process a cancellation application for a company with outstanding obligations. We also review the input tax credit position to identify any amounts that may be subject to reversal upon deregistration.
This step prevents the most common cause of deregistration delay: a Revenue Department query identifying unfiled returns or outstanding balances that the company was unaware of. We surface these before submission so they can be resolved without interrupting the cancellation timeline.
PP10 Preparation & Company Resolution Drafting
We prepare the PP10 VAT cancellation application in the form required by the Revenue Department — stating the correct deregistration basis, supporting the application with the required documentation, and incorporating the company resolution authorising the application. The draft is reviewed with you before submission. A correctly prepared and fully supported application significantly reduces the risk of a Revenue Department query that extends the processing timeline.
The PP10 must be consistent with the company's VAT filing history and the documents submitted in support. An application that contradicts the filing record — for example, citing a cessation date that does not align with the last PP30 return filed — will be queried immediately. We review consistency before the application is finalised.
Revenue Department Submission & Cancellation Confirmation
We submit the complete PP10 application package to the relevant Revenue Department area office, manage all officer liaison, respond to any queries, and follow up through the processing period until official cancellation is confirmed. The cancellation confirmation document — the formal record that the company's VAT registration has been cancelled — is delivered digitally on the day it is issued.
Until the cancellation confirmation is issued, the company remains a registered VAT entity. We advise on the ongoing PP30 filing obligation during the processing period and confirm the precise date from which VAT invoicing may cease — which is the date of official cancellation, not the date of application submission.
- Preparation and filing: 3–7 working days from receipt of required documents.
- Revenue Department processing: 7–15 working days (varies by area office and VAT history).
- Total end-to-end: 10–20 working days.
Frequently Asked Questions — VAT Deregistration in Thailand
Answers to the questions we are asked most often
A Thai company may cancel its VAT registration when its annual revenue falls below the THB 1.8 million threshold, when it ceases to carry on VAT-applicable business activities, when the business is being dissolved, or when a structural change such as a merger eliminates the VAT registration basis. The deregistration basis must be correctly identified before the application is filed — each basis has a different filing deadline and different supporting document requirements.
Where the basis is cessation of VAT-applicable business activities, the PP10 must be filed within 15 days of the cessation date. Where the basis is revenue falling below the threshold, the deadline is within 30 days of the end of the accounting period in which revenue fell below THB 1.8 million. Late applications are accepted but attract more detailed Revenue Department scrutiny. We calculate the applicable deadline based on the specific deregistration basis and advise on the most appropriate approach where the deadline has already passed.
Yes. Until the Revenue Department issues the official cancellation confirmation, the company remains a registered VAT entity and must continue to file monthly PP30 returns — even if there is no VAT activity to report. Nil returns must still be filed on time. Failing to do so creates additional penalties during the processing period. We advise on ongoing obligations during the pending period and confirm the precise date from which returns and VAT invoicing may cease.
Outstanding input tax credits not yet offset against output tax at the point of deregistration may need to be reversed or repaid to the Revenue Department. The treatment depends on the nature of the input tax and the basis of the deregistration. This is a material financial consideration — particularly for companies that have made significant capital expenditure and claimed input tax credits in recent periods. We review the input tax position before filing and advise on any amounts that may be affected.
The Revenue Department may review the company's VAT filing history as part of the cancellation process — particularly where the deregistration basis is cessation of activity or where the application is filed late. This may include verification of outstanding returns and liabilities, and in some cases an officer visit or document request. A correctly prepared and fully documented application minimises the risk of a review that delays confirmation. We manage all Revenue Department liaison throughout the processing period.
Yes — and VAT cancellation is typically one of several concurrent compliance obligations that must be discharged during a company dissolution or business closure in Thailand. Where the wind-down involves multiple regulatory steps — VAT cancellation, DBD deregistration, Revenue Department tax clearance, and social security deregistration — UnionSPACE can advise on the correct sequencing and manage the relevant filings as a combined engagement. Contact us for an adjusted quote where this applies.
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15-Day Filing Deadline from Cessation Date
VAT Returns Keep Accumulating — Until Cancellation Is Confirmed
A registered VAT entity must file PP30 returns every month — even nil returns — until the Revenue Department issues official cancellation. The longer the application is delayed, the more months of compliance obligation and potential penalty exposure accumulate. File promptly. File correctly. We manage both.
THB 9,500 — all-inclusive. No office visits required. 10–20 working days.
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Location
29, Sukhumvit Soi 39, Phrom Phong, 10110, Bangkok
sales@unionspace.com
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(+66) 02 0360 600
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