How to Register for Value-Added Tax

     The Value-Added Tax (VAT) is collected from the sale of goods or services, whether produced domestically or imported. Business operators with a duty to register for VAT can do so via two methods:

1.  Submit an application online at www.rd.go.th.
2. Submit a paper application at the registration unit where the business is located.

The documents required for VAT registration are as follows:

• Three copies of the VAT registration form, Por Por 01 and Por Por 01.1 (if claiming privileges).
• The following supporting documents:
  • Evidence of the business location such as:
    • The lease agreement for the premises, with stamp duty paid (in case of lease) or a consent letter allowing the use of the premises (in case provided for free).
    • A copy of the house registration of the business premises.
    • A copy of documents showing the right of the lessor/consenter, such as a house ownership document, a sale agreement, an application for a house number, a transfer document, or a lease agreement.
    • A copy of the national ID card, a copy of the house registration of the business premises of the lessor, or a consent letter from the legal person (in case a legal person is the lessor).
  • A map showing the business location with photos showing the house number.
  • A power of attorney to pay stamp duty, a copy of the national ID card of the grantor, and the grantee (if assigning another person to register VAT).
  •  If a foreigner, in addition to documents 2.1 - 2.3, the following documents must also be provided:
    • A photograph of the passport with a certified copy, or documents replacing the passport, or a photograph of the alien's identification card.
    • A photograph of the business license.
  • A copy of the national ID card and a copy of the house registration.
  • A copy of the commercial registration.
  • A photograph of the document establishing a non-juristic body of persons.
  • A copy of the certificate of partnership registration with objectives.
  • A photograph of a joint venture document (if any).
  • Evidence showing the legal person status.
  • A photograph of the power of attorney with a signature, certified by the embassy or consulate, or approved by the Director-General of the Revenue Department.

Data updated on August 04, 2022

Source: The Revenue Department, 90 Phaholyothin 7, Phayathai, Phayathai, Bangkok 10400

Tel. +66 2272 8000

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