Thailand Value added tax reference and practical checks

Headline rule

export of goods
services rendered in Thailand and utilized outside Thailand in accordance with rule, procedure and condition prescribed by the Director-General
aircraft or sea-vessels engaging in international transportation
supply of goods and services to government agencies or state-owned enterprises under foreign-aid program
supply of goods and services to the United Nations and its agencies as well as embassies, consulate-general and consulates
supply of goods and services between bonded warehouses or between enterprises located in EPZs

Small entrepreneur whose annual turnover is less than 1.8 million baht
Sales and import of unprocessed agricultural products and related goods such as fertilizers, animal feeds, pesticides, etc
Sales and import of newspapers, magazines, and textbooks
Certain basic services such as: transportation : domestic and international transportation by way of land
healthcare services provided by government and private hospitals as well as clinics
educational services provided by government and private schools and other recognized educational institutions
professional services : Medical and auditing services, lawyer services in court and other similar professional services that have laws regulating such professions
income from business, commerce, agriculture, industry, transport or any other activity not specified earlier. Cultural services such as amateur sports, services of libraries, museums, zoos

Any person or entity who is liable to VAT in Thailand must register to be VAT registered person or entity (Form VAT 01) before the operation of business or within 30 days after its income reaches the threshold.

VAT taxable period is a calendar month. VAT return therefore must be filed on a monthly basis. VAT return (Form VAT 30) together with tax payment, if any, must be submitted to Area Revenue Branch Office within 15 days of the following month.

Amount VAT % WHT %