VAT Registration

What is Value Added Tax (VAT) ?

Value Added Tax (VAT) is a type of tax collected on the sale of goods and services at each stage of production and distribution — whether the goods or services are produced domestically or imported from abroad.

Who is required to register for VAT ?

Businesses or individuals liable to pay VAT include:

• Manufacturers, sellers, or service providers who regularly operate in a commercial or professional capacity — whether as an individual, partnership, or juristic person.

• If their annual revenue from sales or services exceeds 1.8 million THB, they are required to register for VAT.

• Even if revenue is below that threshold, voluntary registration is also allowed.

How to register for VAT

VAT registration can be done through two main methods:

1. Online registration via the Revenue Department’s website

2. Paper application submitted at the local Revenue Office (based on the business location)

📌✅ Service fee: 2,500 THB