Thai VAT registration: eligibility, documents and PP.30

Questions owners ask first

Is the THB 1.8 million limit based on profit?

No. It concerns turnover from activities within the VAT system, not profit after expenses. Exempt activity must be considered separately. The small-business exemption is governed by Section 81/1 and Royal Decree No. 432; review the classification before deciding whether your receipts trigger registration.

Does annual turnover always mean the calendar year?

Royal Decree No. 432, Section 5 uses the calendar year for individuals and non-juristic groups, but the accounting period for a juristic entity. In the commencement period, counting starts when the taxable business begins and ends at the relevant year or period end. This definition does not let a business postpone its application after crossing the limit.

How long do I have to apply after exceeding the limit?

Section 85/1 provides 30 days from the date the relevant tax base exceeds the prescribed small-business limit. Establish that date from sales evidence, rather than counting from year-end or when an accountant later discovers the issue.

Can an individual register, or must I incorporate first?

Individuals carrying on taxable business can also have VAT obligations. Incorporation and VAT registration are separate decisions. Changing the legal form does not remove a registration obligation that has already arisen.

Should I register voluntarily below the threshold?

First check whether the activity qualifies for the election. Then compare customer pricing, eligible purchase tax and recurring reporting work. A VAT-registered customer or an expensive purchase does not by itself prove early registration is beneficial.

Can I apply before the first sale?

Section 85 and VAT Notification No. 57 allow a pre-opening application subject to evidence of a taxable business plan and actual preparation. The ordinary pre-opening window is six months, with a specific provision for longer construction or machinery preparation supported by evidence. This route is not the same as the Section 81/3 election for an existing exempt activity; confirm the route before applying.

Does a month with no sales require a return?

Yes, while the registration and filing obligation remain active. No sales does not mean every box is zero: purchases and credits carried forward may still need reporting. Reconcile the month before filing rather than automatically submitting a nil return.

Is online PP.30 always due on the 23rd?

Do not assume that date without checking the applicable extension. Section 83 sets the ordinary deadline as the 15th of the following month; electronic filing extensions and holiday treatment depend on the rules and calendar applying to that period.

Does submitting a deregistration request end monthly filing?

No automatic release follows an application. Section 85/10 distinguishes withdrawal based on below-limit turnover for at least three consecutive years from the separately regulated period for a voluntary registrant. Establish the applicable route and effective cancellation with the Revenue Department, including remaining stock or assets. Do not stop filing simply because sales fall.

Is closing the business the same as low-turnover withdrawal?

No. Section 85/15 requires a registrant that ceases business to notify the authority within 15 days of cessation and return its VAT certificate with that notice. That is distinct from requesting withdrawal under Section 85/10 while the business continues. Check the final VAT position and remaining assets as part of closure; do not use the three-year turnover test as a reason to delay the cessation notice.

How do I obtain a quotation?

Tell our staff what the business supplies, when trading began, turnover by activity, the number of premises, current VAT status and any missing filing periods. A sample month helps distinguish registration, historical corrections and ongoing work. Professional fees are provided in a written quotation, not displayed on this site.