Thailand VAT Registration Triggers and Thresholds

Knowing when you are required to register for Thailand VAT is one of the most important first steps in managing your compliance. This article explains the thresholds and triggers for both resident businesses and non-resident sellers.

Registration Threshold

The registration threshold is the same for both resident businesses and non-resident remote sellers:

Once this threshold is crossed, registration is required. Voluntary registration below the threshold is permitted.

What Counts Toward the Threshold?

For resident businesses, all taxable supplies made in Thailand count toward the threshold. This includes zero-rated supplies. VAT-exempt supplies are excluded.

For non-resident sellers under VES, only income from electronic services provided to non-VAT-registered (B2C) customers in Thailand counts. B2B sales to Thai VAT-registered businesses are excluded from the VES threshold calculation, since those are handled through reverse charge.

When Does Registration Become Mandatory?

For resident businesses, registration is required within 30 days of reaching the THB 1.8 million threshold. There is also a forward-looking test: if a business reasonably expects to exceed the threshold before commencing operations, it must register in advance.

For non-resident VES sellers, registration is required once the B2C threshold is crossed based on the calendar year (for individuals) or the accounting period (for juristic persons).

When Does Tax Liability Begin?

For resident businesses, the first tax month starts on the VAT registration date.

For non-resident VES sellers, tax liability begins from the date the VES application is submitted.

Marketplace-Facilitated Sales

If your sales are made through an electronic platform that qualifies as a deemed supplier under Thai law, the marketplace assumes the VAT obligation. In that case:

• Those sales do not count toward your own threshold.

• You are generally not required to register for VAT on those sales.

• The marketplace is responsible for collecting, remitting, and reporting the VAT.

The marketplace facilitator rules for Thailand have been in effect since September 1, 2021.

Measurement Period

The threshold is measured over a calendar year for individuals, or over a 12-month accounting period for juristic persons. Refunded or credited sales are deducted from threshold calculations at the time the refund occurs.

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