Thailand VAT registration threshold

What this value means

PERIOD BASIS: the value of the tax base (มูลค่าของฐานภาษี — consideration for supplies within the charge to VAT, exclusive of VAT) over a year: the accounting period for a company or juristic partnership, the calendar year for an individual or non-juristic partnership. The s.81/1 exemption is lost as soon as that figure EXCEEDS THB 1,800,000 — exactly 1,800,000 is still exempt. Revenue Code s.85/1(1) then requires the VAT registration application (ภ.พ.01) within thirty days from the day the tax base exceeded the small-business limit. A business below the threshold may elect into VAT under s.81/3 (thirty days from notification, s.85/1(2)). Trading unregistered past the deadline exposes the trader to Revenue Code s.89 penalties, and the tax exposure runs from the crossing, not from the registration deadline. NON-ESTABLISHED SUPPLIERS: no single answer — Thailand splits by what is supplied and to whom, and only one limb carries a threshold. (a) Non-electronic services supplied from abroad and used in Thailand: nil threshold — the non-resident is liable under s.82/13 para. 1 but s.83/6(1)(2)(b) puts the duty to remit on the Thai PAYER (form P.P.36), and s.85/3 relieves the non-resident of any registration duty. (b) Electronic services to a Thai VAT registrant (B2B): identical — reverse charge on P.P.36, nil threshold, no supplier registration. (c) Electronic services to non-VAT-registered Thai customers (B2C): the THB 1,800,000 threshold DOES apply to the non-resident provider or platform (see below). (d) A non-resident temporarily doing business in Thailand may register temporarily under s.85/3; through an agent, s.82/1(1) makes the agent jointly liable and s.85/2 puts the registration duty on the agent. (e) Imported goods are taxed at the border regardless of turnover. IMPORTED DIGITAL SERVICES: Revenue Code Amendment Act (No. 53) B.E. 2564, applying to income received from 1 September 2021. s.77/1(10/1) defines electronic service (delivered over the Internet, essentially automated); s.77/1(10/2) defines electronic platform; s.82/13 paras 2-3 make a foreign provider of e-services used in Thailand by non-VAT registrants pay output tax WITHOUT input-tax deduction. Registration is required only where e-service income from non-registered Thai customers exceeds THB 1,800,000 in the accounting period (company) or calendar year (individual), measured on a CASH basis, application within 30 days of crossing, all run through the Revenue Department's VES portal. B2B is excluded from both the tax and the count — the VAT-registered customer self-accounts on P.P.36. The provider may treat a customer as non-registered unless given a 13-digit VAT number. Where supply runs through a platform operating offer-payment-delivery continuously, s.82/13 para. 3 makes the PLATFORM pay in place of all its providers. Registered non-resident e-service providers cannot deduct input tax, cannot issue Thai tax invoices (s.86/1(1/1)), and need not keep an input tax report. Traps: (1) The test is on the tax base, not gross receipts: s.81-exempt turnover is excluded, but zero-rated supplies (s.80/1, e.g. exports) count toward the 1,800,000. (2) The measurement window is the entity's own accounting period for companies — assuming a calendar year computes the crossing date wrong. (3) It is a 'more than' test: exactly THB 1,800,000 does not require registration. (4) Crossing starts a 30-day clock to APPLY; the tax exposure runs from the crossing itself. (5) Applying 1,800,000 to non-established suppliers generally is wrong — for non-electronic services from abroad, and for e-services to Thai VAT registrants, the threshold is nil and the Thai customer self-accounts. (6) For non-resident B2C e-services, only sales to NON-VAT-registered Thai customers count toward the threshold. (7) The e-service count is on a cash basis — accrual revenue crosses on the wrong date. (8) Platform substitution overrides the individual test: the platform registers and pays for all underlying providers. (9) Non-resident e-service 'registration' is not full registrant status — no input tax deduction, no tax invoices. (10) Imported goods are taxed at importation irrespective of turnover, and Thailand has withdrawn the former low-value consignment relief. (11) The figure has not moved since 1 April 2005 (THB 1,200,000 under the repealed Royal Decree No. 354 B.E. 2542). Proposals floated in 2025-2026 to raise it (a THB 5.4m figure has circulated) or abolish the exemption are NOT law; do not anticipate them.

Get it programmatically

curl https://asiaref.dev/v1/th/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://asiaref.dev/v1/th/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/th/vat-registration-threshold

Other Thailand series: Policy interest rate · Statutory default interest (ดอกเบี้ยผิดนัด) · Value added tax (standard rate) · Minimum wage · Public holidays · Consumer price index / inflation · Corporate income tax (standard rate) · Withholding tax rates · Personal income tax (progressive bands) · Statutory social-insurance contributions

The same figure elsewhere: Türkiye · United Arab Emirates · Uzbekistan · Vietnam · Bahrain · all 28