VAT Registration & Returns in Thailand

When to review VAT registration

The Revenue Department describes a THB 1.8 million annual turnover threshold for taxable activities and registration within 30 days after reaching the relevant threshold. Exempt activities and other registration cases need separate consideration. Review the activity and turnover before assuming every receipt counts in the same way. Official VAT guidance.

For a registration discussion, prepare company documents, the business description, expected sales, premises and landlord documentation, and the people authorised to sign. Confirm the current authority checklist for the specific location and application. A business address acceptable for general correspondence is not automatically sufficient for every VAT requirement.

Track turnover during the year rather than waiting for annual accounts. Discuss voluntary registration if relevant, including its effect on invoicing, recordkeeping and recurring returns. Registration is an operational decision as well as an application form.

Current rate, zero rating and exemption

The combined reduced VAT rate is 7%, with the current reduced period running through 30 September 2027 under Royal Decree 807 (2026), read together with the Revenue Department VAT framework. Check the applicable rate again for transactions outside that period.

Zero-rated, exempt and out-of-scope transactions are different categories. In particular, an overseas customer does not automatically make a service zero-rated. The place of use and the specific conditions need review. A business with mixed activities should consider how the classification affects both its sales and its input tax.

Tax invoices and input VAT evidence

A valid tax invoice must meet the applicable requirements, not simply display a 7% line. Review the supplier’s entitlement to issue it, required identification, invoice details, description, amount and VAT information. The tax point determines when the invoice and VAT obligation arise. Revenue Code sections 85–86.

Check purchase documents before the monthly return. Confirm the company and branch details, business purpose, timing and any restriction affecting input VAT. Keep credit and debit notes linked to the original invoice. Where the document is incomplete, seek a legitimate correction rather than editing the supplier’s document yourself.

Imports and overseas services can require different evidence from domestic purchases. Keep customs or Revenue Department receipts where relevant and reconcile them to the transaction. A supplier invoice in a foreign currency does not by itself establish whether Thai input VAT can be claimed.

PP 30 and PP 36 are not interchangeable

On smaller screens, scroll the table sideways to see all columns.

Do not assume that every foreign invoice requires PP 36, or that a foreign supplier charging a tax amount settles the Thai company’s obligations. Review the service, use, registration position and applicable rules. The income-tax withholding review is separate.

The ordinary monthly baselines differ: PP 30 is generally due by the 15th of the following month, while relevant PP 36 remittances generally use a 7th-day baseline. Holidays, online filing conditions and specific cases can affect the actual deadline. Use the current official tax calendar before filing and paying.

Monthly VAT preparation and reconciliation

1. Collect the period’s records. Include invoices, credit notes, import evidence and relevant overseas payments.
2. Classify and validate. Distinguish taxable, zero-rated, exempt and other transactions and check supporting documents.
3. Reconcile reports. Compare sales and purchase VAT schedules with the ledger and explain differences.
4. Review the return. Confirm carry-forwards, adjustments, registration details and the amount due or claimed.
5. File, pay and archive. Retain the final return, acknowledgement and payment evidence, then reconcile the VAT account.

A VAT-registered business should review its return obligation even in a month without sales. Missing revenue does not automatically mean there were no purchases, adjustments or reporting responsibilities. If a previous return is wrong, assess the correction before changing a later month to conceal the difference.

Electronic documents and business changes

The e-Tax Invoice & e-Receipt system has its own conditions. A PDF sent by email is not automatically a statutory e-tax invoice. Confirm the authorised process, document validation and preservation arrangements before changing the invoicing workflow.

A new branch, changed address, additional activity or closure can affect VAT records and registration. Notify the accountant early and maintain a checklist of the required updates. Closing the company or stopping sales does not automatically cancel its VAT registration and remaining obligations.

For a first review, provide the VAT certificate, recent PP 30 and PP 36 returns, sales and purchase reports, sample invoices, overseas supplier contracts and any authority correspondence. Identify disputed credits, refunds or missing periods so they can be assessed explicitly.