Government Registrations & Tax Compliance

You must register within 30 days of the day your trailing 12-month revenue crosses THB 1.8 million (Revenue Code Section 85/1). "Revenue" means total taxable supplies — sales of goods plus services rendered to Thai customers. Hiring foreign workers is also a separate trigger that requires VAT registration regardless of revenue. Plizz monitors threshold proximity for active bookkeeping clients and files within the window.

Both are mandated by the Social Security Act B.E. 2533 and both must be filed within 30 days of the first hire — but they are two separate funds. SSO (5% employer + 5% employee, capped) covers medical care, disability, pension, and survivor benefits. The Workmen's Compensation Fund (employer-only, 0.2%–1.0% of payroll depending on industry risk class, filed annually on the KT20 return) covers workplace-injury insurance. Plizz registers both in a single engagement.

Your 13-digit tax ID is automatically issued by the DBD at incorporation and is used across all Revenue Department filings including withholding tax returns (PND 1, PND 3, PND 53). What is separate is e-Filing access: you must register your authorized signatory on the Revenue Department's e-Filing portal before you can submit monthly returns electronically. Plizz handles this as part of the RD/SSF/DBD e-filing registration package (from THB 1,900).

VAT registration through the Revenue Department typically completes in 2 working days once documentation is in order. You may issue tax invoices from the effective date stated on the VAT certificate (Por Por 20) — not before. Non-VAT invoices issued before registration cannot be retroactively converted; the Revenue Department treats VAT-period scope strictly.

For pure online retail of non-regulated goods, your standard registrations (VAT, withholding, SSO if you hire) cover you. You may need a DBD-Or-Por (e-commerce notification) if you sell direct to consumers. Additional registrations apply if you sell food (FDA), cosmetics, or pharmaceuticals — see Licenses Application. For cross-border activity, import/export permits from the Department of Foreign Trade may apply.

For VAT: THB 5,000 fine plus interest, plus potential back-assessment of output VAT on the unregistered period. For SSO: surcharge of approximately 2% per month of unpaid contributions, plus risk that employees lose Social Security access during the gap. For sector licenses: operating without a required license can trigger a closure order under the relevant Act. Plizz files within 5 working days of engagement on most categories — well inside the 30-day windows.

For VAT, withholding agent, SSO, and Workmen's Compensation Fund — yes, identically. The differences appear in sector licenses governed by the Foreign Business Act B.E. 2542: certain restricted-list activities require additional FBA approval before the operating license can issue. Plizz screens FBA exposure before submitting sector-license applications.

Three differences. Coverage — registration runners typically handle the DBD or the Revenue Department, rarely both, and almost never sector regulators. Plizz covers the full stack in one engagement. Continuity — registrations cascade into monthly compliance (PP30, PND 1, PND 53, SSO); Plizz hands off cleanly to its own bookkeeping team without re-onboarding. Documentation — Plizz delivers a structured registration file (certificates, e-Filing credentials, agency confirmations) that is audit-ready on day one.

The 13-digit tax ID issued by the DBD at incorporation is your company's universal identifier across all Revenue Department filings. What is separate is e-Filing access: your authorised signatory must be enrolled on the Revenue Department's e-Filing portal before monthly returns can be submitted electronically. Without this, your first PND 1 (withholding on salaries, due by the 15th of the following month) will be returned as "no active filing account." Plizz handles the e-Filing enrolment as part of the standard registration package.

The Revenue Department's e-Tax Invoice programme (expanded 2024–2025) means that VAT-registered companies are increasingly expected to issue and receive electronic tax invoices through the Revenue Department's portal. Companies that register for VAT without setting up e-Invoice capability face a secondary compliance step. Plizz sets up the e-Invoice account as part of the VAT registration engagement so both steps are completed at the same time.