Not VAT-registered in Thailand: which documents you can issue

1In short: what you can and cannot issue

For how the documents differ, see invoice vs receipt vs tax invoice.

2Does a freelancer have to register for VAT

• Income of no more than ฿1.8 million a year: you do not have to register for VAT (Revenue Department, in Thai).
• Income above ฿1.8 million a year: you must apply to register within 30 days of the date your income passes that figure (Revenue Department, in Thai).
• Below the line but you want to register: you have the right to apply (Revenue Department, in Thai).

The 30 days run from the date your income passes the figure, not from the end of the year, so keep an eye on your running total. If you are getting close to ฿1.8 million, ask the Revenue Department (call 1161) or an accountant before you reach it.

3The documents you can issue, and what to put on them

• Quotation: the scope of work, the price, and the date the price is valid until.
• Invoice: the items, the total, the due date and how to pay. If the client withholds tax, state the amount you will actually receive.
• Receipt: issued when you are paid, with your taxpayer ID and name, the receipt number, the date and the amount received, under Section 105 bis of the Revenue Code (in Thai).

None of the three has a VAT line. The agreed price is what the client pays, and there is no need to write "VAT included" or "VAT excluded".

Put your 13-digit taxpayer ID on every document. A company client uses it when it withholds tax and issues your 50 Tawi.

4The documents you cannot issue

Section 86/13 of the Revenue Code (in Thai) forbids anyone who is not a VAT-registered business from issuing a tax invoice, a debit note or a credit note. A person who issues one without the right to is liable for the VAT shown on it, as if registered.

• Do not head a document "ใบกำกับภาษี" (tax invoice) or "ใบเสร็จรับเงิน/ใบกำกับภาษี" (receipt/tax invoice).
• Do not add 7% VAT or show a VAT amount.
• To change the amount after an invoice has gone out, the usual practice is to cancel it, issue a new invoice, and keep the old one for reference.

5What to say when a client asks for a tax invoice

Say plainly, from the quotation onwards, that you are not VAT-registered, so the price carries no 7% VAT and the documents you can give are an invoice and a receipt.

A message you can use: "Please note that I am not VAT-registered, so I cannot issue a tax invoice. The price has no 7% VAT, and I will send a receipt once payment is received."

Most company accounts teams are used to contractors who are not VAT-registered. What they usually ask for is a copy of your ID card and your taxpayer ID, for withholding tax.

6Is tax still withheld if you are not VAT-registered

Yes, it can be. Withholding tax is a matter of income tax and is separate from VAT. As a rule, a client that is a company or other juristic person withholds 3% on service fees under Revenue Department Order Tor Por 4/2528 (in Thai), whether or not you are VAT-registered.

• Work out what you will actually receive with the withholding tax calculator.
• The client must give you a certificate: see what the 50 Tawi is and how to chase it.
• If you are an individual who hires someone else, as a rule you have no duty to withhold under this order. That duty falls on payers that are companies, juristic partnerships or other juristic persons.

7Do you still file a tax return

VAT and income tax are different taxes. Not having to register for VAT does not settle your personal income tax, which this page does not cover. Whether you must file, and on which form, depends on your income for the year: ask the Revenue Department (call 1161) or an accountant.

What you can do now is keep every receipt you issue and every 50 Tawi you receive.

8Documents without VAT in BaiPe

BaiPe is made for people who are not VAT-registered. It makes quotations, invoices and receipts on your phone with no VAT line, adds a PromptPay QR for the amount, and works out withholding tax. It does not issue tax invoices.

Your first 3 documents are free, with no signup. Start at app.baipe.app or read how to make an invoice on your phone.

9Common questions

Can I issue a receipt if I am not VAT-registered?

Yes. A receipt has nothing to do with VAT registration. Whoever receives the money can issue it, with no VAT added.

Can I issue a tax invoice if I am not VAT-registered?

No. Section 86/13 of the Revenue Code forbids it, and a person who issues one without the right to is liable for the VAT shown on it.

Can I issue a credit note if I am not VAT-registered?

Not a credit note under the Revenue Code: Section 86/13 forbids a non-registered person from issuing debit or credit notes. To change an amount, the usual practice is to cancel the invoice and issue a new one.

Can an individual issue a receipt to a company?

Yes. You do not need a company. Put your name, address and 13-digit taxpayer ID on the receipt.

Does a freelancer in Thailand have to register for VAT?

Not if income from sales or services is no more than ฿1.8 million a year. Above that, you must apply to register within 30 days of the date your income passes the figure.

What happens when my income passes ฿1.8 million?

You must apply for VAT registration within 30 days of the date your income passes ฿1.8 million. For the details of your case, ask the Revenue Department (call 1161) or an accountant.

Is tax withheld from me if I am not VAT-registered?

It can be. Withholding tax is a matter of income tax, not VAT. As a rule, a client that is a company or other juristic person withholds 3% on service fees.

Can an individual register for VAT voluntarily?

A business with income of no more than ฿1.8 million a year has the right to apply for VAT registration. Once registered it has a registered business’s duties, such as issuing tax invoices, so ask the Revenue Department or an accountant first.

10Sources

The rules on this page come from these Revenue Department documents (in Thai), last checked against the originals on 8 October 2026.

• Revenue Department: businesses that do not have to register for VAT: income of no more than ฿1.8 million a year
• Revenue Department: who must register for VAT, and when: income above ฿1.8 million, and the 30-day deadline
• Revenue Department: exempt businesses entitled to apply for VAT registration: registering by choice
• Revenue Code, Section 86/13: who may not issue tax invoices, debit notes and credit notes
• Revenue Code, Section 105 bis: what a receipt must show
• Revenue Department Order Tor Por 4/2528: withholding by payers that are juristic persons