Corporate Secretarial · Scenario S.18
VAT Registration for Your Thai Limited Company
A Thai company whose annual revenue reaches THB 1.8 million must register for VAT within 30 days — and a company that misses that deadline faces penalties, back-charges on unremitted VAT, and Revenue Department scrutiny. Voluntary registration is equally available to companies below the threshold where it serves a commercial purpose. UnionSPACE reviews eligibility, prepares the PP01 application and company resolution, submits to the Revenue Department, and follows up until the VAT certificate is issued — completed in 10–15 working days.
Mandatory Registration, a 30-Day Window, and Ongoing Monthly Obligations
The VAT registration threshold in Thailand is THB 1.8 million of annual revenue from VAT-applicable activities. Once a company reaches or is expected to reach that threshold, registration is mandatory — and must be completed within 30 days. A company that continues operating above the threshold without a VAT certificate is liable for unremitted output tax on all sales made since the obligation arose, plus penalties and interest.
Voluntary registration below the threshold is available and commercially sensible in several situations: where the company incurs significant input tax on capital expenditure it wishes to reclaim; where business counterparties require a VAT-registered supplier; or where a licence or contract condition specifies VAT registration as a requirement.
Registration is also the start of a permanent monthly compliance obligation — PP30 returns are due by the 15th of each following month, every month, whether or not the company has any VAT to report. UnionSPACE reviews eligibility, prepares the application and resolution, submits to the Revenue Department, and obtains the VAT certificate within 10–15 working days.
How Much Does VAT Registration Cost in Thailand?
VAT Registration
Fee Breakdown
All-inclusive. No hidden charges. No Revenue Department office visits required.
Information & Document Verification
Eligibility review, business activity assessment, and document check
THB 2,000
Preparation of Company Resolution
Board resolution authorising the VAT registration application
THB 2,500
Printing & Disbursements
Document production and incidentals
THB 500
Revenue Department Filing & Follow-Up
PP01 submission, officer liaison, premises inspection coordination, and VAT certificate collection
THB 4,500
Total Fee. Everything included.
Standard VAT Registration
Eligibility review through VAT certificate — 10–15 working days
Total fee
THB 9,500
Ongoing monthly VAT returns (PP30)
Monthly VAT compliance once registered — handled by our accounting team
See also
Accounting service
Prices shown in Thai Baht (THB) and exclude VAT. Any Revenue Department penalties for late registration (where the threshold was already crossed) are the company's responsibility and are not included in the service fee.
Get Started Talk to UsThe mandatory registration deadline is 30 days from the date the THB 1.8 million threshold is reached or expected to be reached. If the threshold has already been crossed without registration, engage us promptly — a late application, properly supported, is still processed by the Revenue Department, but it triggers a review of unremitted VAT for the period since the obligation arose.
What Is Included in the VAT Registration Package?
From eligibility review to issued VAT certificate — every step managed
Standard Package
VAT RegistrationFixed fee THB 9,500 |
|---|
| VAT eligibility review (mandatory vs voluntary) | |
| Business activity and revenue assessment | |
| Company documents and director ID verification | |
| Premises documentation review (lease or consent letter) | |
| Board resolution drafting — VAT registration authorisation | |
| Director execution coordination | |
| PP01 VAT registration form preparation | |
| Revenue Department submission | |
| Revenue Department officer liaison and query management | |
| Premises inspection coordination (where required) | |
| VAT certificate (PP.20) collection and delivery | |
| Monthly PP30 VAT return filing (ongoing) | Accounting service |
| Penalties for late registration (where applicable) | Client responsibility |
Prices are fixed and transparent. Shown in Thai Baht (THB) and exclude VAT. Revenue Department penalties for late registration (where the threshold was already crossed) are separate from the service fee and are the company's responsibility.
Three Things to Consider Before Registering for VAT
We review each of these before submitting any application
Mandatory vs Voluntary
Registration is mandatory once annual revenue from VAT-applicable activities reaches or is expected to reach THB 1.8 million. Below that threshold, registration is voluntary. The distinction matters: a voluntary registrant who later falls below the threshold must apply to cancel registration; a mandatory registrant has no such option until the threshold is genuinely no longer met. We review the revenue position and the business plan before advising.
Premises Documentation
The Revenue Department requires a lease agreement or building owner consent letter confirming the company's right to occupy the registered business premises at the address stated in the application. The address must match the company's registered address exactly. The Revenue Department may also conduct a premises inspection before issuing the VAT certificate — we coordinate this where it is required.
Ongoing Monthly Obligations
VAT registration is the beginning of a permanent monthly compliance cycle. PP30 returns are due by the 15th of each following month — even nil returns. Late filing attracts surcharges. The VAT certificate must be displayed at the business premises. Invoicing must use the correct tax invoice format. Registration is an operational commitment — we advise on what to expect before the certificate is issued.
From eligibility review to issued VAT certificate — what happens at each stage
How We Manage VAT Registration in Thailand
VAT Eligibility Review
We review the company's business activities and revenue position to confirm whether registration is mandatory, voluntary, or not yet applicable. We also review whether any of the company's activities are VAT-exempt or zero-rated — which affects the calculation of the revenue threshold and the VAT position on specific transactions. Where registration is mandatory and the 30-day deadline is approaching, we advise on the urgency of the filing.
Where the threshold was crossed in a prior period without registration, we identify the period from which VAT liability may have arisen and advise on the most appropriate way to present the application — a late application that accurately reflects the circumstances is preferable to a delayed application that compounds the exposure.
Document Verification
We collect and verify the company affidavit, registration certificate, director identification documents, and premises documentation. We confirm that the business address stated in the application matches the address on the current affidavit and that the lease or consent letter covers the correct premises. Discrepancies between the application and the supporting documents are the most common cause of Revenue Department queries that delay issuance of the certificate.
Where the Revenue Department is likely to conduct a premises inspection — common for newly incorporated companies and companies with commercial premises — we advise on what to expect and coordinate the inspection where required.
Board Resolution & PP01 Application Preparation
We prepare the board resolution authorising the VAT registration application and designating the authorised representative for the submission, and the PP01 form describing the company's business activities and estimated revenue. Both are sent for review and director execution before filing. The PP01 must accurately describe the VAT-applicable business activities — a description that does not match the company's actual operations will be queried by the Revenue Department.
The effective registration date — the date from which the company's VAT obligations run — is stated in the application. This date cannot normally be backdated to a date before the application, with the exception of mandatory registrations where the obligation arose before the filing. We confirm the correct registration date before the application is submitted.
Revenue Department Submission & VAT Certificate Delivery
We submit the complete PP01 application package to the Revenue Department area office, manage all officer liaison, coordinate any premises inspection, and collect the VAT certificate (PP.20) once registration is confirmed. The certificate is delivered digitally and must be displayed at the company's business premises.
From the effective registration date, the company must issue tax invoices, file monthly PP30 returns, and maintain VAT records. We advise on the immediate compliance obligations upon certificate delivery — and our accounting team is available to handle the ongoing monthly VAT compliance if required.
- Preparation: 3–5 working days from receipt of required documents.
- Revenue Department processing: 7–10 working days.
- Total end-to-end: 10–15 working days.
Frequently Asked Questions — VAT Registration in Thailand
Answers to the questions we are asked most often
Registration is mandatory when annual revenue from VAT-applicable activities reaches or is expected to reach THB 1.8 million in any 12-month period. The application must be submitted within 30 days of the date the threshold is crossed or expected to be reached. A company that continues to operate above the threshold without registering is liable for unremitted output VAT on all applicable sales since the obligation arose, plus penalties and interest.
Yes. Voluntary registration is common where the company incurs significant input tax on capital expenditure it wishes to reclaim, where business counterparties require a VAT-registered supplier, or where a licence or contract condition requires registration. Voluntary registrants accept the same monthly filing obligations as mandatory registrants. If the business later falls below the threshold, a cancellation application must be filed.
Once registered, the company must: issue tax invoices for all VAT-applicable sales; file monthly PP30 VAT returns by the 15th of each following month (or the 23rd if filing online); remit any output VAT payable; maintain VAT input and output records; display the VAT certificate at the business premises; and notify the Revenue Department of changes to registered particulars. Nil returns must still be filed on time. Late filing attracts surcharges even on nil returns.
The Revenue Department may conduct a premises inspection as part of the registration process — this is more common for newly incorporated companies and for companies with commercial premises. The purpose is to confirm that the business is genuinely operating at the stated address. UnionSPACE advises on the inspection process and coordinates with the Revenue Department to facilitate it where required.
A company that registers late is liable for output VAT on all applicable sales made since the obligation arose — calculated as if it had been registered from that date. This back-VAT liability is separate from the registration penalties and surcharges that the Revenue Department imposes for the late registration itself. The total exposure can be material for companies that have been trading above the threshold for an extended period. Late registration is accepted but assessed, and the earlier it is addressed, the better.
The Revenue Department requires a board resolution formally authorising the VAT registration application and designating the authorised representative who will sign and submit the PP01 form. This is a standard requirement for all corporate applicants and is included in UnionSPACE's standard package — the resolution preparation line item in the fee breakdown reflects this.
Related Corporate Secretarial Services
Cancel VAT Registration
VAT deregistration when the threshold is no longer met or the company ceases activity. THB 9,500
Accounting & Tax Reporting
Monthly PP30 VAT returns, withholding tax, and financial statements. From THB 8,500/month
Appoint Authorised Representative
POA and board resolution for Revenue Department matters. THB 5,000
Change Registered Office Address
Address change updates the VAT certificate — DBD and Revenue Department coordinated. From THB 16,500
Approve Annual Financial Statements
AGM documentation and DBD submission for annual accounts approval. Contact Us
Appoint a New Director
Resolutions, Bor Or Jor 5 DBD filing, and updated affidavit. THB 9,000
30-Day Mandatory Registration Window
Every Month Without Registration — Adds to the Back-VAT Liability
A company operating above the THB 1.8 million threshold without a VAT certificate owes output VAT on every applicable sale since the obligation arose. The longer the delay, the larger the liability. Register promptly — or establish that voluntary registration is the right commercial decision before committing to ongoing monthly returns.
THB 9,500 — all-inclusive. Eligibility review through VAT certificate. 10–15 working days.
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