How to Register for VAT in Thailand: A Step-by-Step Guide (2025)

What is VAT in Thailand?

Value Added Tax (VAT) is a type of indirect tax levied on the sale of goods and services in Thailand. The standard VAT rate in Thailand is 7% (subject to government changes; check for updates).

VAT applies to:

• Sale of goods or services in Thailand

• Importation of goods into Thailand

Who Needs to Register for VAT in Thailand?

You must register for VAT in Thailand if:

• Your annual revenue exceeds 1.8 million THB (approximately USD 50,000)

• You are involved in importing goods into Thailand regardless of revenue

• You voluntarily opt to register for VAT even if your revenue is below the threshold (common for exporters and B2B businesses to claim VAT refunds)

Documents Required for VAT Registration

Before starting the VAT registration process, prepare the following documents:

For Thai Companies:

• Certificate of Company Registration (DBD Certificate)

• Memorandum of Association

• VAT Form (Phor Por 01)

• Business location rental contract or proof of ownership

• Map of business location

• House registration of business premises (Tabien Baan)

• Director’s ID card and house registration (for Thai directors)

• Work permit and passport (for foreign directors)

For Foreign Companies:

• Tax ID card or registration documents

• Proof of business activities in Thailand

• Contract of office rental or virtual office (if applicable)

How to Register for VAT in Thailand: Step-by-Step

Step 1: Prepare the Documents

Ensure you have all the required documents as listed above. Missing paperwork can delay your application.

Step 2: Submit the Application at the Revenue Department

Go to the local Revenue Department office where your business is located. You must register within 30 days of reaching the 1.8 million THB threshold or starting taxable activities.

Key Form:

• Phor Por 01 – VAT Registration Form

You may also need to submit the Phor Por 09 if you are updating business information.

Step 3: Receive Your VAT Certificate

Once approved, you will receive the VAT Registration Certificate (Por Por 20). This document officially registers your business for VAT and must be displayed at your place of business.

Step 4: Start Filing VAT Returns

After registration, you are required to file monthly VAT returns (Phor Por 30) and pay any VAT owed by the 15th of the following month.

Can You Register for VAT Online?

As of now, VAT registration in Thailand typically requires in-person submission at your local Revenue Department office. However, some updates and changes can be made online via the Thai Revenue Department’s website:
👉 https://www.rd.go.th