VAT (Value Added Tax) in Thailand

ตรวจสอบโดย ThaiLawOnline สำนักงานกฎหมายไทยที่ได้รับใบอนุญาตและดำเนินกิจการในประเทศไทยตั้งแต่ปี พ.ศ. 2549 ทนายความผู้รับผิดชอบสำนวน: วิชุดา อรรถเมธากุล, น.ม., ใบอนุญาตเนติบัณฑิตไทย เลขที่ 3149/2556.

อัปเดตล่าสุดเมื่อ 5 กันยายน 2569

VAT (ภาษีมูลค่าเพิ่ม, phasi munlakha phoem, value added tax, in filings Por Por หรือ PP) is the consumption tax charged on the sale of goods and the provision of services in Thailand and on imports, under Chapter 4 of the Revenue Code. The rate is 7%, collected by the seller on each invoice and paid over to the Revenue Department monthly after deducting the VAT the seller itself paid on purchases. Any business whose taxable turnover exceeds 1,800,000 baht a year must register, and a foreigner who runs a company, rents out property commercially or freelances above that level meets the tax immediately.

How the Revenue Code applies VAT

Rate. Section 80 of the Revenue Code sets the statutory rate at 10%, but a series of Royal Decrees has held it at 7% since the 1990s; the current one, Royal Decree No. 807 B.E. 2569, keeps 7% until 30 September 2027. The 7% includes the municipal share. Exports of goods and services used entirely abroad, and international transport by air and sea, are zero-rated, which means no VAT is charged but the input VAT on costs is still recoverable.

Exemptions. Unprocessed agricultural products, animals, fertiliser and animal feed, healthcare, education by government schools, domestic land transport and the letting of immovable property are exempt; an exempt business charges no VAT and recovers none. A small business under the 1,800,000 baht threshold is also exempt unless it registers voluntarily. The sale of land and buildings is outside VAT altogether and bears specific business tax แทน.

Registration and monthly filing in practice

Registration is compulsory within 30 days of the day turnover crosses 1,800,000 baht, on form PP.01 (PP.01.1 for voluntary registration) at the area revenue office for the place of business, and the certificate must be displayed at each establishment. A company that expects to exceed the threshold, or that needs VAT registration to support a ใบอนุญาตทำงาน, registers at the start; immigration and the labour office often ask for the VAT certificate (PP.20) as proof that a company really trades. A foreign individual registering in their own name is asked for a work permit in practice.

Every registrant files form PP.30 for each month by the 15th of the following month (the 23rd for electronic filing), even in a month with no sales, and issues tax invoices carrying its 13-digit tax number. The common mistake is to register early to help a visa file and then stop filing; each missed month accumulates a penalty and the company cannot later be closed until the returns are brought up to date.

Penalties and how VAT differs from other taxes

Late payment carries a surcharge of 1.5% a month on the unpaid tax, capped at the amount of the tax (Section 89/1), and late or unfiled returns a penalty of up to twice the VAT due for the month (Section 89(2)). Charging VAT while unregistered, or issuing false tax invoices, is a criminal offence, and a business found trading above the threshold unregistered is assessed back to the month it crossed the line.

VAT is a tax on transactions, not on profit, so it is owed even when the business loses money; ภาษีเงินได้นิติบุคคล is the tax on profit. A foreign company selling electronic services from abroad to Thai consumers must register and pay VAT once those sales exceed 1,800,000 baht a year, without needing any presence in Thailand.

คำถามที่พบบ่อย

ดูเพิ่มเติม: Corporate income tax, Tax identification number, Property transfer taxes, VAT registration and monthly filing in Thailand และ ภาษีเงินได้นิติบุคคลในประเทศไทย.