Legal service for foreign clients
Getting VAT Approved on a Shared Registered Address in Thailand
The site, the file, and the answers lined up with what the revenue officer comes to look at.
Quick answer
Registering as a VAT operator means filing form Phor Phor 01 at the area revenue branch covering the premises, and almost every applicant using a shared address is scheduled for a site visit. The officer checks four things: usable space, a displayed operator sign, someone reachable during office hours, and a right-of-use document tied to a specific unit number. We put all four in place before filing. Fees start at THB 6,000.
From THB 6,000 — From THB 6,000 per application, inspection attendance included. The annual registered-address fee and signage cost sit outside it. · Filing within three working days of a complete file, an inspection date typically two to four weeks out, and the certificate a few days after a clean visit.
Who this is for
- New companies needing VAT because customers demand tax invoices
- Operators approaching the compulsory registration threshold
- Foreign-owned companies not ready for a full office lease in year one
- Applicants who failed a site inspection and must refile
What you receive
- A consent-to-use letter naming the unit number and the scope of use
- A permanently mounted operator sign in the form officers expect to see
- Site photographs, a map, and access directions attached to the application
- Filing Phor Phor 01 and following it through to the Phor Phor 20 certificate
- Attending the inspection and answering the officer when management is overseas
Documents to prepare
- The company certificate with objectives matching the real activity
- Identification for the authorised director
- The original lease or consent-to-use document
- Evidence of trading, such as quotations, customer contracts, or a working website
How it works
5-step process
- 1
Decide whether to register now or wait
Registering early recovers input tax but brings a monthly filing duty even in months with no revenue. We show both sides with your own numbers before you decide.
- 2
Make the premises match the filing
Mount the sign, set up space that genuinely works, and make the unit number on the paperwork match the one on the door. The usual slip is a consent letter naming a different unit from the one shown on site.
- 3
File and take the inspection date
Phor Phor 01 goes in with the photographs and map, then the area office sets an inspection date, typically inside two to four weeks.
- 4
Host the visit and answer on the spot
The questions actually asked are who works here, what the core activity is, where records are kept, and how the authorised person is reached. Someone must be able to answer that day.
- 5
Collect the certificate and start the monthly cycle
Once the Phor Phor 20 arrives, tax invoices must follow the prescribed format and returns are filed every month — including months with nothing to report.
FAQ
Frequently asked questions
Can a shared address really support a VAT registration?
Yes, provided the space is genuinely usable and the provider openly consents to it being the place of business. What fails an application is not the sharing itself but an officer arriving to find no sign, nobody present, and no one able to explain what the business does there.
How long is the wait to refile after a failed visit?
You may refile as soon as the reason for refusal is cured; there is no cooling-off period. Get the reason in writing and fix that specific point, because refiling with the site unchanged generally produces the same outcome.
Must a director be in Thailand on inspection day?
Not necessarily the director, but there must be an authorised representative who can describe the business and carries the power of attorney. The officer wants someone who can speak to the operations, not merely unlock the door.
Can the address be changed after registration?
Yes, but the change must be notified within the period the law sets, and moving across area boundaries transfers your supervising office — usually triggering a fresh inspection. Plan the move clear of your monthly filing window.
Customers want tax invoices but revenue is below the threshold — what now?
Voluntary registration is available before the threshold. The upside is reclaiming input tax and being able to serve customers who need tax invoices; the trade-off is a monthly filing obligation and complete record-keeping from day one.
Which address must appear on a tax invoice?
The registered place-of-business address, together with the tax identification number and the head-office or branch designation exactly as registered. An invoice showing a different address from the register can cost your customer the input credit.
Related services
Virtual Office — Registered Address That Passes VAT Inspection
A registered address with landlord consent papers and a real office the Revenue officer can inspect.
Company Registration in Thailand for Foreign Shareholders
A shareholding structure that is lawful from day one — no nominee arrangements.
Monthly Outsourced Accounting for Foreign-Owned Thai Companies
Books closed monthly, filings on time, and an English report your head office can actually read.
Written by: Thai Law & Accounting Services — attorneys and licensed accountants
Reviewed by: Reviewed by a Notarial Services Attorney registered with the Lawyers Council of Thailand.
Last updated: 2026-08
Information as of August 2026. Government fees and processing times change — verify with the relevant agency before acting, or let our team verify for you.