VAT Registration Thailand
Foreign-Owned Business 🧮 — iVC 2025
Voluntary and mandatory VAT registration under the Revenue Code (Sections 77/1–90) for foreign-owned businesses in Thailand. Once annual sales exceed THB 1.8 million, registration is mandatory within 30 days. Voluntary registration is often strategically better for exporters (zero-rated output VAT + input VAT reclaim) and B2B service providers (clients require VAT invoices).
Quick answer: VAT Registration Thailand — Foreign-Owned Business
"จดทะเบียนภาษีมูลค่าเพิ่ม (VAT) สำหรับธุรกิจต่างชาติในไทย · Fees THB 6,500–25,000. Suited to: Foreign-owned Thai companies, branch offices, and representative offices approaching the THB 1.8 million annual revenue threshold, plus exporters wanting zero-rated VAT status."
- 01We haven't crossed THB 1.8m yet — should we still register?
- Often yes. B2B service exporters gain zero-rated status and can reclaim start-up input VAT (office fit-out, equipment, professional fees). Consumer-facing businesses selling to non-VAT retail should generally wait until threshold.
- 02How does zero-rating (0%) differ from exemption?
- Zero-rated (Section 80/1) means output VAT is 0% BUT you can still reclaim input VAT — the ideal position for exporters. Exempt (Section 81) means no output VAT charged AND no input VAT reclaim allowed — worse for cost recovery.
- 03Can a foreigner sole-director company register for VAT?
- Yes. VAT registration attaches to the legal entity, not the shareholders' nationality. However DBD registration must be complete first, and the registered address must accept RD site inspection.
- 04How long does an input VAT refund take?
- By law, refund must be issued within 3 months of complete filing (Section 84/1). Practically, first-time refund takes 3–9 months and typically includes an RD desk audit. iVC prepares the file so the audit is short.
แหล่งข้อมูล:iVC — International Visa Center · ข้อมูลปรับปรุง 2026
Scope of services
- 1.Threshold analysis and VAT-registration timing recommendation
- 2.PP.01 registration filing with Revenue Department Area Office
- 3.PP.09 (business registration change) coordination with DBD
- 4.Tax invoice (Tabien Phasi Mulkha Puem) design and e-tax invoice registration
- 5.Point-of-sale / ERP configuration for VAT compliance
- 6.First 6 months of monthly PP.30 filing and PP.36 (imported services reverse charge)
- 7.Input VAT reclaim strategy — real-time filing to accelerate refund
- 8.Zero-rated (0%) export documentation setup — Section 80/1
Compliance & Legal Basis
- §Revenue Code Sections 77/1 – 90/2 (Value Added Tax chapter)
- §Departmental Instruction Paw. 133/2544 — tax invoice form and content
- §e-Tax Invoice & e-Receipt system regulations (RD Notice 2019)
- §PP.36 reverse-charge on imported services (foreign SaaS, consulting)
- §Refund procedure under Section 84/1 — refund within 3 months of complete filing
Timeline
- Day 1–3Threshold analysis, choice of registration date (backdated 30 days permitted).
- Day 4–7PP.01 filed at RD Area Office; supporting docs authenticated.
- Day 8–14Registration approval; Phor.Phor. 20 certificate issued.
- Month 1Tax invoice go-live, first monthly PP.30 filing before day 15 of following month.
Deliverables
- ✓VAT registration certificate (Phor.Phor. 20) posted at business address
- ✓Tax invoice template (Thai + English) and numbering policy
- ✓e-Tax Invoice enrolment with Revenue Department (optional but recommended)
- ✓First filed PP.30 acknowledgement and monthly compliance calendar
iVC Edge
- ★VAT strategy consult before you register — often it is more profitable to register 6 months early to reclaim start-up input VAT
- ★e-Tax Invoice implementation guidance (many providers avoid this because it is technically complex)
- ★PP.36 imported-services expertise — most foreign firms under-report this and get assessed years later
- ★Refund liaison with RD Area Office — we walk the refund file through in person when needed
Red Flags to Avoid
- ⚠Missing the THB 1.8m threshold: penalty is up to 2× tax owed plus surcharge and criminal exposure under Section 90/2
- ⚠Issuing 'estimate' or 'proforma' documents as tax invoices — voids the client's input VAT claim
- ⚠Ignoring PP.36 on foreign SaaS (Zoom, HubSpot, AWS) — RD is actively assessing this since 2023
Frequently asked questions
We haven't crossed THB 1.8m yet — should we still register?
Often yes. B2B service exporters gain zero-rated status and can reclaim start-up input VAT (office fit-out, equipment, professional fees). Consumer-facing businesses selling to non-VAT retail should generally wait until threshold.
How does zero-rating (0%) differ from exemption?
Zero-rated (Section 80/1) means output VAT is 0% BUT you can still reclaim input VAT — the ideal position for exporters. Exempt (Section 81) means no output VAT charged AND no input VAT reclaim allowed — worse for cost recovery.
Can a foreigner sole-director company register for VAT?
Yes. VAT registration attaches to the legal entity, not the shareholders' nationality. However DBD registration must be complete first, and the registered address must accept RD site inspection.
How long does an input VAT refund take?
By law, refund must be issued within 3 months of complete filing (Section 84/1). Practically, first-time refund takes 3–9 months and typically includes an RD desk audit. iVC prepares the file so the audit is short.
Do I charge VAT on services delivered abroad?
Under Section 80/1(2), services 'used entirely abroad' are zero-rated. Documentation of foreign use (client abroad, deliverable used abroad, payment from abroad) is required. Grey-area cases are the #1 audit trigger.
What is PP.36 and do I owe it?
PP.36 is the reverse-charge VAT on imported services where the foreign supplier has no Thai VAT registration. If your company uses AWS, HubSpot, Notion, ChatGPT Business etc. — you owe 7% PP.36 on those charges. It is fully reclaimable as input VAT if you are VAT-registered, so net cost is zero, but non-filing exposes you to 2× penalty.