VAT Registration & Monthly PP30 Filing
Illustrative record preparation, not evidence of our staff, client records or authority approval.
จด VAT และยื่น ภ.พ.30 รายเดือน · § Advisory
What to know before you act
Separate registration from monthly filing. Registration requires activity, turnover and premises evidence; PP30 requires each month’s invoices and VAT reports. Registrants still file in zero-sales months. Foreign-service PP36 depends on the service and parties’ status, not merely an overseas invoice.
Timing and external dependencies: Check when registration becomes due with RD. Paper PP30 is generally due by the 15th of the following month; verify the electronic extension for that period. Registration can require extra documents or premises checks; no approval date is promised.
Official fee: Check current RD rules for any tax, surcharge, penalty or authority fee. These are separate from company service fees: Ask our team for a quotation.
Timing is not a promise of an outcome or hearing date. Check the notice, limitation period and current authority rules for your matter.
What to send for the first review
Send the accounting or tax period, filing deadline, transaction volume and work required. Separate routine filing from historical corrections and include prior returns. The free initial enquiry covers scope and quotation, not free legal advice or case analysis.
- Activity, turnover, commencement date and VAT status
- Entity and authorised-signatory records for the applicant type
- Lease or premises rights, consent, map and photos as requested
Legal Basis
Under the Revenue Code, distinguish VAT-taxable activities from exemptions. RD identifies turnover exceeding THB 1.8 million a year as the registration threshold for qualifying businesses. This government threshold is not a company service price; verify current rules and exemptions. Imports and VAT for Electronic Services need separate analysis.
📚 Official sources — check the current law and procedure before acting
Who Needs This
Goods and service businesses checking registration duties, existing registrants maintaining monthly reports, and entities changing premises or purchasing overseas services.
Required Documents
- Activity, turnover, commencement date and VAT status
- Entity and authorised-signatory records for the applicant type
- Lease or premises rights, consent, map and photos as requested
- Invoices, input/output reports, prior returns and receipts
- Foreign-service invoices and agreements for PP36 assessment
Common Pitfalls
- Using turnover alone without checking activity exemptions
- Treating address consent as guaranteed registration approval
- Claiming input VAT before checking invoice details and eligibility
- Skipping zero-sales returns while still registered
Document-review situations (not client histories)
- A retailer checking taxable turnover before registering
- A registrant reconciling input VAT reports to invoices
- A tenant business checking premises evidence
FAQ
- Can we register below the threshold?
- Voluntary registration may be available for eligible activities. Check the activity and resulting invoice and monthly filing duties; not every business automatically qualifies.
- Does a virtual office guarantee VAT registration?
- No. Consent and a lease are only part of the evidence. Officers assess the business and premises facts. Check the receiving office’s requirements before applying.
- Are PP36 and PND54 the same form?
- No. PP36 concerns VAT; PND54 concerns income tax on certain overseas payments. Assess the two duties separately, not from a platform name or VES status alone.
- Is e-Tax Invoice mandatory for all companies?
- Do not use an unverified turnover cutoff. Check the RD system and notifications applicable to the business and its ability to issue and retain records.
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The information on this page follows the official sources below. Always check the latest version before you file.
- Office of the Judiciary— Office of the Judiciary
- Ministry of Justice— Ministry of Justice
- Lawyers Council of Thailand — Notarial Services Attorneys— Lawyers Council of Thailand
- Office of the Council of State — Thai law database— Office of the Council of State
- Royal Thai Government Gazette— Royal Thai Government Gazette
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Frequently asked questions
- Can a foreigner own 100% of a Thai company?
- Full foreign ownership is possible for some activities, but there is no blanket permission. Check the Foreign Business Act definition, actual activities, sector-specific restrictions and any required licence or certificate. BOI promotion and treaty rights apply only within their approved scope; they do not automatically confer land rights, visas or work permits. Do not use nominee shareholders. Verify the proposed structure with DBD.
- What is the minimum registered capital for a Thai company?
- Do not apply one capital figure to every incorporation, foreign-business licence, visa or work-permit application. Registered capital and paid-up capital are different, and the applicable requirements depend on actual activities, ownership, permit category and any BOI or treaty conditions. Capital is a company funding requirement, not our service fee. Confirm the relevant criteria with DBD, the Department of Employment and Immigration before choosing the structure. Ask our team for a quotation for the agreed work.
- How long does company registration take?
- Separate document preparation, name reservation, signatures and DBD review from VAT registration, Social Security and bank onboarding. Timing depends on the filing channel, complete documents and any requests for corrections or additional evidence; no completion date is guaranteed. Ask our team for a quotation and a planning estimate after the proposed structure and documents have been reviewed.
- What ongoing accounting obligations does a Thai company have?
- A Thai limited company keeps statutory books and prepares audited annual statements even without trading. Tax returns depend on its payments, VAT status, accounting period and taxpayer category: PND1, PND3 and PND53 are not universal monthly returns for every company, and PP30 applies to VAT-registered businesses, including nil-return months while registration remains active. Check PND50, PND51 and each filing deadline with RD; check annual statements and shareholder filings separately with DBD.