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    The content on this page is for general educational purposes and does not constitute legal advice. Every legal situation is unique. For matters involving investigation, arrest, litigation, or formal proceedings, consult a qualified legal professional.

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    Tax

    Por.Por.20 (ภ.พ.20) — Application for VAT Registration

    The principal form by which a Thai business, sole trader, or branch of a foreign entity registers for Value-Added Tax. Mandatory once cumulative taxable turnover exceeds THB 1.8 million in any 12-month period; voluntary registration is permitted below that threshold.

    Updated:
    Por.Por.20
    ภ.พ.20
    Tax
    Free. No filing fee. Stamp duty applies only to specific supporting instruments.

    When Used

    Filed within 30 days of the date on which annual turnover from VAT-able supplies reaches THB 1.8 million, or voluntarily by a business expecting to exceed that threshold. New companies often register voluntarily on incorporation so they can issue tax invoices to customers and reclaim input VAT. Once issued, a VAT certificate (Por.Por.20 certificate) is displayed at the place of business and the entity must thereafter file monthly Por.Por.30 returns by the 15th of the following month.

    Who Files

    The taxable person — a Thai company (its authorised director), a registered partnership (a managing partner), a sole trader (the proprietor), or the authorised representative of a foreign branch operating in Thailand.

    Fee & Logistics

    Fee

    Free. No filing fee. Stamp duty applies only to specific supporting instruments.

    Processing Time

    Approximately 5–15 business days from filing to issuance of the Por.Por.20 certificate, subject to a Revenue Department site visit at the registered place of business.

    Where Filed

    At the Area Revenue Office (สรรพากรพื้นที่) having jurisdiction over the registered place of business, or online via the Revenue Department e-Filing portal (rdserver.rd.go.th) for taxpayers already onboarded.

    Filing Method

    • In-person at the Area Revenue Office
    • Online via Revenue Department e-Filing (for onboarded taxpayers)
    • Through a licensed tax agent

    Required Documents

    • Company affidavit (หนังสือรับรอง) issued within the last 30 days, certified by the DBD
    • Company memorandum of association and list of shareholders
    • Map and photograph of the place of business
    • Title deed or lease contract for the place of business (with consent of landlord if leased)
    • ID card and house registration of authorised director(s)
    • Power of attorney + stamp duty if filed by a representative
    • For foreigners: copy of work permit and passport

    Field-by-Field Walkthrough

    Entity Details

    (ข้อมูลผู้ประกอบการ)
    Required

    Registered name (Thai and English), tax ID, registered office address, place(s) of business.

    Authorised Signatory

    Required

    Name, ID/passport number, position of the director or partner signing the application.

    Nature of Business

    (ลักษณะการประกอบกิจการ)
    Required

    TSIC code(s) describing the business activities. Must reflect what the entity actually does — Revenue checks against the DBD objects clause.

    Estimated Monthly Turnover

    Required

    Reasonable estimate of monthly sales of VAT-able supplies. Triggers risk-rating for the site visit and input-VAT verification.

    Bank Account Details

    Required

    Thai bank account used for receipts and tax refunds. Must be in the entity's name.

    Place(s) of Business

    Required

    Address, map, and photograph of each location. Branches require separate registration with a Por.Por.09 for additional places.

    Effective Date

    Required

    Either 'date application accepted' (default) or a backdated commencement if turnover threshold was already exceeded.

    Common Mistakes

    • Failing to register within 30 days of exceeding THB 1.8 million turnover — back taxes plus penalties apply.
    • Registering an address where the business does not actually operate — Revenue inspectors visit and will deny registration.
    • TSIC codes inconsistent with the DBD-registered objects clause — leads to delay and resubmission.
    • Forgetting to display the Por.Por.20 certificate at the place of business — separate offence.

    Penalty for Non-Compliance

    Failure to register: fine up to THB 5,000 per Section 90 plus payment of VAT due on supplies made while unregistered with 1.5% per month surcharge. Continued operation without registration is an additional offence.

    This walkthrough summarises the practical filing requirements for a Thai government form as a starting point. Fees, procedures, and required documents change without notice — always verify with the issuing authority before filing. Educational use only; not a substitute for advice from a Thai-qualified lawyer, accountant, or licensed visa agent.

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