At what revenue must a Thai business register for VAT?

Registration is mandatory once revenue from sales and services exceeds the statutory threshold in a year — historically 1.8 million baht. The threshold and rules can change, so confirm the current figure with the Revenue Department. Voluntary registration below the threshold is allowed and often sensible for B2B businesses.

What happens if I register late?

The Revenue Department assesses the VAT that should have been collected from the date registration was required, plus surcharge of 1.5 percent per month and penalties. The assessed VAT generally cannot be recovered from past customers, so it comes out of the business's own pocket.

By the 15th of the following month for paper filing, with a short extension for e-filing. A nil return must still be filed for every month the registration is active, even with no sales.

What does monthly VAT compliance cost?

It depends on invoice volume and whether input VAT evidence arrives complete. Send a sample month of sales and purchase documents and we reply with a written fee.

English desk

VAT registration and monthly VAT compliance in Thailand

A Thai business must register for VAT once its revenue passes the statutory threshold, and late registration is assessed retroactively with surcharge and penalty. Registration is the easy part; staying compliant means issuing compliant tax invoices, keeping input VAT evidence that actually qualifies, and filing PP.30 by the 15th of the following month, every month, even when nothing was sold.

Request a written quote contact@thailaw-accounting.co.th

Phone +66-94-895-8999 · LINE and email accepted in English.

What this service covers

VAT registration filing

The PP.01 application with the premises evidence the Revenue Department expects — lease, photographs, utility records — prepared so the registration is approved on the first visit.

Tax invoice system setup

Invoice format with all required fields, running serial numbers, and the handling of credit notes and debit notes configured for your invoicing tool.

Monthly PP.30 preparation

Output VAT from sales invoices, input VAT from purchase tax invoices, reconciliation of the two ledgers, and filing before the deadline each month.

Input VAT recovery review

Quarterly review of blocked or questionable input VAT — entertainment, passenger vehicles, missing tax invoice fields — so claims survive a Revenue Department review.

How the engagement runs

1. Threshold and timing check
We confirm whether registration is mandatory yet, or whether early voluntary registration benefits the business because its clients are VAT-registered.
2. Registration
The application and premises evidence are filed, and the VAT certificate is collected for display at the business address.
3. Invoice discipline
Sales invoicing and purchase document collection are set up so every baht of input VAT is backed by a qualifying tax invoice.
4. Monthly cycle
Documents in by an agreed date, PP.30 filed by the 15th, and any net payable or refundable position reported to the owner in English.

Deadlines, rates and filing formats change. Confirm current requirements with the Revenue Department, the Social Security Office and the Department of Business Development, or ask us to confirm them for your case before you rely on a date.

Common situations we are hired for

A business that crossed the threshold without registering

We quantify the retroactive exposure, register the business, and file the back periods to regularise the position before the Revenue Department finds it first.

Export or zero-rated sales

Zero-rating requires export evidence per shipment. We set up the document file so refunds of excess input VAT are claimable rather than theoretical.

A VAT refund claim

Refunds invite a review of the underlying invoices. We assemble the evidence and manage the review to completion.

Mixed exempt and standard-rated activity

Where part of the revenue is VAT-exempt, input VAT apportionment is structured so claims are defensible.

See the English-speaking accounting firm overview, all accounting services or the province pages below.

Questions owners ask first

At what revenue must a Thai business register for VAT?: Registration is mandatory once revenue from sales and services exceeds the statutory threshold in a year — historically 1.8 million baht. The threshold and rules can change, so confirm the current figure with the Revenue Department. Voluntary registration below the threshold is allowed and often sensible for B2B businesses.
What happens if I register late?: The Revenue Department assesses the VAT that should have been collected from the date registration was required, plus surcharge of 1.5 percent per month and penalties. The assessed VAT generally cannot be recovered from past customers, so it comes out of the business's own pocket.
When is PP.30 due?: By the 15th of the following month for paper filing, with a short extension for e-filing. A nil return must still be filed for every month the registration is active, even with no sales.
What does monthly VAT compliance cost?: It depends on invoice volume and whether input VAT evidence arrives complete. Send a sample month of sales and purchase documents and we reply with a written fee.

อ่านต่อรายจังหวัด