VAT registration: when you must register, what documents you need, and what to do every month after

When you must register, and who should register voluntarily

Count your total revenue for the year from every channel: the store, online, and services. On the day your running total exceeds 1.8 million THB, you must apply to register within 30 days of that day, not wait until the end of the year. Businesses whose customers are mostly companies often register voluntarily before reaching the threshold, because those customers want tax invoices to claim as input VAT.

Documents to prepare

Every business needs:

• Three copies of form P.P.01, plus three copies of P.P.01.1 if you choose to register voluntarily
• 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. A shop in a condominium building adds a letter from the condominium juristic person manager
• A rough map of the shop location with photos of the shop

For companies and partnerships

In addition to the above:

• Proof of juristic person status. An ordinary partnership or body of persons uses a copy of its founding document
• Someone filing for you: a power of attorney with duty stamp, the ID card of the person filing and a copy of yours. This applies to every business

Where to register

Apply over the internet at www.rd.go.th, or on paper at the area revenue office (Bangkok) or area revenue branch office (elsewhere) where your premises are located. With several branches, file once in the head office area. Once approved, you receive a VAT registration certificate (P.P.20), which must be displayed in a visible place at your premises.

What changes after you register

• Every sale needs a tax invoice, with 7% VAT added to the product price, or prices adjusted to include VAT
• Keep output VAT, input VAT, and goods and raw materials reports available for inspection
• File P.P.30 every month by the 15th of the following month, even with no sales
• Purchase tax invoices you receive must be full tax invoices in your business's name to be claimed as input VAT
• To open a new branch or relocate, file P.P.09 at least 15 days before the opening or move. To close the business or a branch, file within 15 days of closing

Get your system ready before registration takes effect

From the first day your registration takes effect, every bill must be a tax invoice, so set up your sales software beforehand: taxpayer ID number, registered address, branch code, document number format, and which products are subject to VAT and which are exempt. In GORINY, you set the taxpayer ID number, address, and VAT-registered checkbox on the Business information page. Full tax invoices are issued from the sales page, while the POS screen issues receipts without a customer name and does not yet support VAT-exempt or zero-rated products.

Frequently asked questions

Revenue isn't at 1.8 million yet. If I register, can I cancel later?

Yes, but not right away. You can apply to deregister on form P.P.08 once revenue has stayed below 1.8 million baht for at least 2 consecutive years. Until the Revenue Department approves, you keep filing P.P.30 every month, so think carefully before registering

After registering for VAT, do my prices have to go up 7%?

Not necessarily. You can add 7% on top of your current prices, or keep the same prices and treat VAT as included, which lowers your profit per item. Do the math before deciding.

If I only sell online, do I need to register?

Yes, if your total revenue exceeds 1.8 million THB a year, regardless of which channel you sell through.

Sources

Checked against official announcements on 21 October 2026

• Revenue Department: who must register for VAT and when
• Revenue Department: how to register for VAT
• Revenue Department: documents for VAT registration
• Revenue Department: where to register for VAT
• Revenue Department: the P.P.20 VAT registration certificate
• Revenue Department: where and when to report VAT registration changes
• Revenue Department form P.P.08, VAT deregistration application

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