Steps to Register for Value Added Tax (VAT) in Thailand

Steps to Register for Value Added Tax (VAT) in Thailand

1. Determine if VAT Registration is Required

A business must register for VAT if its annual revenue from selling goods or providing services exceeds 1.8 million baht, except for certain exempted businesses.

2. Prepare the Required Documents

• For Individuals (Sole Proprietors):

• A copy of the owner’s ID card

• A copy of the household registration

• A business registration certificate (if available)

• A lease agreement for the business location or proof of ownership

• A map of the business location

• For Juristic Persons (Companies):

• A copy of the company registration certificate

• A copy of the authorized director’s ID card

• A copy of the household registration of the director

• A lease agreement for the business location or proof of ownership

• A map of the business location

3. Submit the VAT Registration Application

You can register:

• At the local Revenue Department office where the business is located

• Online via the Revenue Department’s website

The registration must be completed within 30 days from the date the revenue exceeds 1.8 million baht.

4. Receive the VAT Registration Number

Once the application and documents are verified, the Revenue Department will issue a 13-digit VAT registration number along with the VAT registration certificate (Form Phor.Por.20).

5. Compliance After VAT Registration

• Issue tax invoices for all sales of goods and services

• File monthly VAT returns (Form Phor.Por.30) by the 15th of the following month

• Maintain sales and purchase tax records for tax calculation and verification

If you wish to cancel VAT registration, you must submit a VAT deregistration request (Form Phor.Por.09) to the Revenue Department with a valid reason, such as revenue falling below the threshold or business closure.