VAT REGISTRATION HANDLED
VAT is an indirect tax applied to the value added to goods and services at each stage of production and distribution. The standard VAT rate in Thailand is currently set at 7%, down from the previous rate of 10%. Certain services, such as export sales, international transport, and goods sold within customs-free zones, are subject to a zero rate.
FIND OUT MORE
When VAT is Required
A taxable person is defined as any individual or entity supplying goods or services. VAT registration is mandatory for businesses that generate more than THB 1.8 million annually.
Companies employing foreigners must also apply for VAT in order to get work permits. Importers are also liable for VAT, irrespective of their registration status, with the Thai Customs Department collecting VAT at the point of importation.
While not all businesses are required to register for VAT—especially new businesses—it is advisable for those approaching the threshold to register proactively. It’s worth noting that businesses not obligated to register may choose to do so voluntarily.
WHAT YOU WILL NEED
Documents Required For VAT Registration
A copy of the property owner's national ID card.
The property's house registration certificate, provided by the owner.
The owner's house registration card.
Written permission from the owner allowing your company to operate at the address.
A signed lease contract between your company and the property owner.
If the property is owned by a company rather than an individual, that company's affidavit.
A general map showing where your office is located.
Photos of the office space and the building itself.
Application Process For VAT Registration
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Prepare and submit all the VAT registration documents required.
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Collect and organize the company information needed: business registration certificates, director signatures, proof of company headquarters, and more.
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Support and guide you through the VAT registration process and how it affects your accounting.
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Advise on registration compliance.
Get the guidance you need Consult with us for free
SUPPORTING BUSINESSES OF ALL SIZES
Services We Provide
Monthly account keeping and filing. Tracking invoices, payments, receipts and payroll.
Preparing and filing VAT (PP30), PND 1, PND 3, PND 53 and other related taxes.
Auditing and submission of financial statements to the Ministry of Commerce (Sor.Bor.Chor. 3).
Value Added Tax registration and ongoing processing for your business.
Mid-year (PND 51) and year-end (PND 50) corporate income tax preparation and filing.
Tax ID number applications for both companies and individuals.
Preparing and submitting annual employee withholding tax (PND 1 Kor), PND 3 and PND 53.
Registering your company and staff with the Social Security Office, plus monthly payments.
Advice on accounting and tax in Thailand, before decisions are made rather than after.
TRUST AND ACCOUNTABILITY
What Clients Say
LUKAS KIRCHBERGER
Very professional and reliable law firm with excellent communication. They were clear, responsive, and provided practical legal advice without unnecessary complications. I felt well supported throughout the entire process and can highly recommend Attori Law to both individuals and businesses seeking legal assistance in Thailand.
CONRADO CATIMBANG
I had the pleasure of working with this company for registering my business, as well as handling my visa, work permit, and trademark filing. The entire process was seamless and efficient. They were consistently professional, knowledgeable, and provided amazing suggestions whenever I had concerns. They also kept me updated every step of the way, making the experience stress-free. Their kindness and helpfulness truly stood out. I highly recommend them!
SANKET VELHAL
I was handling a complicated situation around Thai business compliance + immigration/Non-B visa process, with deadlines and a lot of moving parts. Their team stayed calm, explained things clearly, and gave me realistic options instead of false promises... ... If you’re an expat or business owner in Thailand and you need help with visa/work permit, company filings, or compliance, I would definitely recommend Attori Law. They know what they’re doing and they treat clients with respect.
TRYSTAN TRESTCHENKOFF
Me and my partner registered a company with Attori and for now the service is reliable, good and on time. I recommend them to anyone willing to register a company in Thailand.
Scott
Simple and straightforward to talk to for all business and work permit related matters. Excellent customer service!
JOHN BEARDMORE
Attori Law provides excellent legal support. Golf offers a very personalized service, taking the time to understand every detail and making the whole process smooth and professional. Highly recommended.
FAQs
Do I have to register for VAT?
Only once annual turnover passes 1.8 million baht, but there are two situations where it applies regardless of turnover. Companies sponsoring foreign work permits need VAT registration, and importers pay VAT at the point of import whether registered or not. Plenty of small companies register when they did not need to, and some that needed to never realised.
Should I register voluntarily?
It depends on who your customers are. If they are VAT registered businesses, charging VAT costs them nothing because they reclaim it, and you can reclaim VAT on your own purchases. If you sell to consumers, adding 7 percent makes you more expensive with nothing gained. Registering also commits you to monthly filings from that point on, so it is worth deciding deliberately.
When do I need to register once I cross the threshold?
Within 30 days of exceeding 1.8 million baht in turnover. The clock starts from when you cross it, not from year end, so this is worth monitoring during the year rather than discovering at the annual audit. Registering late means back VAT on sales you did not charge it on.
What happens after I register?
Monthly PP30 returns, due by the fifteenth of the following month, and they are due whether or not you had any sales. You also have to issue compliant tax invoices and keep input and output VAT records. This is where VAT stops being a registration and becomes an ongoing bookkeeping obligation.
Why do you need documents about my office?
Because the Revenue Department verifies that the business genuinely operates from the address, which is why the document list runs to house registration, owner consent, a lease, a map and photographs. It is also why a virtual office that satisfies company registration often will not satisfy VAT. Officers can and do inspect.
Can I reclaim the VAT I pay?
Once registered, yes. You offset VAT paid on business purchases against VAT charged on sales, and pay the difference. Reclaims depend entirely on holding valid tax invoices, so a missing or incorrectly issued invoice is money you cannot recover.
What if I file late or miss a return?
Surcharges and penalties, and they grow with the delay rather than sitting still. File as soon as you notice rather than waiting until the next return is due. Repeated late filing also raises your profile with the Revenue Department, and VAT is among the more common triggers for a tax audit.
Is everything charged at 7 percent?
No. Exports, international transport and goods sold in customs-free zones are zero rated, which is different from being exempt. Zero rated still means you register, still file, and can still reclaim input VAT. Exempt activities, such as certain medical and educational services, sit outside the system entirely. The distinction matters more than it sounds.