Government registrations in Thailand: VAT, SSO, and tax

You must register within 30 days of the day your revenue over the last 12 months passes THB 1.8 million (Revenue Code Section 85/1). Revenue here means taxable sales: goods sold and services provided. Separately, work permit applications for foreign staff generally require the company to be VAT registered, whatever its revenue. For active bookkeeping clients, Plizz watches how close you are to the threshold and files within the window.

Both must be registered within 30 days of your first hire, but they are two separate funds under two laws. Social security, run by the Social Security Office (SSO) under the Social Security Act B.E. 2533, costs 5% from the employer and 5% from the employee on wages capped at THB 17,500 (so at most THB 875 each per month). It covers medical care, disability, pension, and survivor benefits. The Workmen's Compensation Fund, under the Workmen's Compensation Act B.E. 2537, is paid by the employer only (0.2% to 1.0% of payroll depending on the industry risk class, declared yearly on form Kor Tor 20) and covers work injuries. Plizz registers both in one engagement.

No separate tax ID is needed. The 13-digit registration number the Department of Business Development (DBD) issues at incorporation is also your tax ID for every Revenue Department (RD) filing, including withholding tax (WHT) returns PND 1, PND 3, and PND 53. What you do need is e-filing access: your authorized signatory must be enrolled on the RD e-filing portal before you can submit returns online. Without it, your first PND 1 (WHT on salaries, due by the 7th of the following month on paper or the 15th online) cannot be filed electronically. Plizz sets this up as part of the RD / SSF / DBD e-filing registration (THB 3,000 per authority).

Processing time at the Revenue Department depends on the authority and on your documents. You may issue tax invoices from the effective date on your VAT certificate (Por Por 20), not before. Invoices issued before that date cannot be turned into tax invoices later.

If you sell unregulated goods online, the standard registrations (VAT, WHT, and SSO once you hire) cover you. Selling online to consumers also requires the DBD e-commerce registration. Food, cosmetics, and pharmaceuticals need Thai Food and Drug Administration (FDA) licenses on top: see Licenses Application. If you import or export, permits from the Department of Foreign Trade may apply.

VAT: a fine of up to THB 5,000, plus back-assessment of output VAT for the unregistered period and a 1.5% monthly surcharge. SSO: a surcharge of 2% per month on unpaid contributions, and employees may lose access to benefits during the gap. Sector licenses: operating without a required license can lead to a closure order under the relevant Act. Plizz tracks the 30-day windows and files as soon as your documents are complete.

Yes. VAT, WHT, SSO, and Workmen's Compensation Fund registrations work the same way for any Thai company. Ownership matters only for sector licenses: if foreigners hold more than 49% and the activity is restricted under the Foreign Business Act B.E. 2542 (FBA), you need a Foreign Business License (FBL) before the operating license can be issued. Plizz checks FBA exposure before filing any sector license application.

Three differences. Coverage: runners usually handle either the DBD or the Revenue Department, rarely both, and almost never sector regulators. Plizz covers every registration in one engagement. Continuity: registrations lead straight into monthly filings (PP.30, PND 1, PND 53, and SSO), and Plizz hands them to its own bookkeeping team with no second onboarding. Documentation: you receive one organized registration file (certificates, e-filing credentials, and agency confirmations), ready for your auditor from day one.

Yes. Voluntary VAT registration is allowed. It makes sense if most of your customers are VAT-registered companies, if you need to reclaim input VAT on large start-up purchases, or if you plan to hire foreign staff. The trade-off: once registered, you must file a PP.30 return every month (by the 15th on paper or the 23rd online), even in months with no sales. We look at your customer mix and costs and tell you whether early registration pays off.

Not for most SMEs: paper or PDF tax invoices remain valid. The Revenue Department's e-Tax Invoice system is optional, but more large customers now ask for it, and it cuts printing and storage work. If you want it, Plizz can set up the e-Tax Invoice account at the same time as your VAT registration.