Articles | Updated 21 October 2026
P.P.01, P.P.01.1 and P.P.20: which form do you need to register for VAT?
P.P.01 is the VAT registration application that everyone who registers must file. P.P.01.1 is the notice of using the right to register, filed in addition only by businesses the law exempts but that want to register, such as those with revenue under 1.8 million baht a year. P.P.20 is not something you fill in. It is the certificate the Revenue Department issues once registration is done
When each form is used
P.P.01
What it is: VAT registration application
Who uses it: Every business registering for VAT
Who does it: Filed by the owner
P.P.01.1
What it is: Notice of using the right to register
Who uses it: Exempt businesses that choose to register
Who does it: Filed together with P.P.01
P.P.20
What it is: VAT registration certificate
Who uses it: Every registered business
Who does it: Issued by the Revenue Department
| Form | What it is | Who uses it | Who does it |
|---|---|---|---|
| P.P.01 | VAT registration application | Every business registering for VAT | Filed by the owner |
| P.P.01.1 | Notice of using the right to register | Exempt businesses that choose to register | Filed together with P.P.01 |
| P.P.20 | VAT registration certificate | Every registered business | Issued by the Revenue Department |
Who also files P.P.01.1
Only businesses the law exempts from registering that choose to register anyway. The two groups shops meet most often are
- Selling ordinary goods or services with revenue of no more than 1.8 million baht a year
- Selling farm produce, animals, fertiliser, animal feed, medicines or chemicals for plants or animals, newspapers, magazines or textbooks
- There are a few other specific business types. See the full list on the Revenue Department page at the end of this article
- Once revenue passes 1.8 million baht you do not file P.P.01.1, because registering is a duty, not a choice. File P.P.01 within 30 days of the day revenue passed the threshold
Where to file
- Online: apply over the internet at www.rd.go.th
- On paper in Bangkok: the area revenue office where the shop or office is located
- On paper outside Bangkok: the area revenue branch office where the shop or office is located
- Several branches: file in one place only, the area of the head office. The Revenue Department issues a P.P.20 for every branch
Documents to attach to P.P.01
For every copy, keep the original ready to show the officer
- Three copies of P.P.01, plus three copies of P.P.01.1 if you are using the right to register
- Proof of the shop location: a copy of the lease showing the owner's name and address, or a copy of a letter of consent if the owner lets you use it free
- Shop in a condominium building: add a letter from the condominium juristic person manager confirming the unit is in the commercial area
- A rough map of the shop location with photos of the shop
- Someone filing for you: a power of attorney with duty stamp, the ID card of the person filing and a copy of your ID card
- A registered company or partnership: proof of juristic person status
- An ordinary partnership or body of persons: a copy of its founding document
What to do once you have the P.P.20
- You are VAT-registered from the date on the P.P.20. From that day every sale carries VAT
- Display the P.P.20 in an open, easy-to-see place at every branch
- If it is lost, destroyed or badly damaged, apply for a replacement within 15 days of finding out
- Start filing P.P.30 every month. See the deadlines in the article on what P.P.30 is
Set up your sales software before the P.P.20 date
In GORINY, enter the taxpayer ID, registered address and tick VAT registered on the Business information page. Full tax invoices are issued from the sales page, while the POS screen issues receipts without a customer name. Finish the setup before the date on the P.P.20 so you do not have to fix bills afterwards
Frequently asked questions
- Revenue is over 1.8 million. Do I file P.P.01.1?
- No. File only P.P.01 within 30 days of the day revenue passed the threshold. P.P.01.1 is only for exempt businesses that choose to register
- I have 3 branches. Do I file in 3 places?
- No. File once in the head office area and you receive a P.P.20 for every branch
- The P.P.20 is lost. What now?
- Apply for a replacement at the office where you registered, within 15 days of finding out. The replacement counts as the certificate
Sources
Checked against official announcements on 21 October 2026
- Revenue Department: who must register for VAT and when
- Revenue Department: exempt operators who may choose to register
- Revenue Department: how to register for VAT
- Revenue Department: the P.P.20 VAT registration certificate
- Revenue Department: documents for VAT registration
- Revenue Department: where to register for VAT
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