Notary attorneys
Three tasks follow company registration: using the tax identification number correctly, deciding whether VAT r
Corporate services
Three tasks follow company registration: using the tax identification number correctly, deciding whether VAT registration is required, and opening the corporate bank account. We prepare the documents, handle the filings and certify paperwork for directors or shareholders located abroad.

Sequence matters more than founders expect. Banks require a recently issued certificate of incorporation and identity evidence for directors under customer due diligence rules, while VAT registration requires premises an officer can inspect. Signing a customer contract that obliges you to issue tax invoices before you are registered creates an immediate problem.
This page sets out the VAT threshold and procedure, the monthly and annual filing calendar, the documents banks ask for in practice, and the specific issues that arise when directors or shareholders are overseas.
We publish no fees here because scope depends on transaction volume and structure. Ask our team by phone, LINE or email.
Three tasks follow company registration: using the tax identification number correctly, deciding whether VAT r
Provinces · 50+77
Checked against the intended destination and receiving authority
Send your shareholding structure, business activity and intended office address by LINE, phone or email — we s
Where a director cannot attend the bank, the usual route is a power of attorney with the signature certified abroad, then routed through the certification chain that makes it usable in Thailand. Format and validity requirements differ between banks, so confirm the list with the branch before starting.
Thailand has acceded to the Apostille Convention, which enters into force for Thailand on 28 February 2027. Until that date, foreign-issued documents still follow the existing route — certification in the country of origin followed by legalisation at a Royal Thai Embassy or Consulate — and Thai documents for overseas use still pass through the Department of Consular Affairs and the destination embassy as that destination requires.
We draft bilingual powers of attorney, certify signatures through a Notarial Services Attorney, and coordinate the onward certification steps so the pack matches what the bank or destination authority expects.
The VAT rate actually collected is set by royal decrees that are renewed periodically, and e-filing extensions are issued by notification, so confirm the instruments in force for the current year with the Revenue Department before planning.
Customer due diligence requirements are each bank's policy within the anti-money laundering framework, so they differ between banks and even between branches.
This page is general planning information rather than tax advice on a specific matter, and we do not guarantee any authority's or bank's decision.
Limitations and variable facts
The VAT rate actually collected is set by royal decrees that are renewed periodically, and e-filing extensions are issued by notification, so confirm the instruments in force for the current year with the Revenue Department before planning.
At what revenue level does VAT registration become mandatory?
Above THB 1.8 million per year from VAT-liable sales or services. Form PP.01 must be filed within 30 days of the date the threshold is exceeded.
Can we register before reaching the threshold?
Yes. Voluntary registration suits businesses with high input VAT or corporate customers who require tax invoices, but it brings the obligation to file PP.30 every month even in months with no revenue.
When is PP.30 due?
By the 15th of the following month for paper filing; internet filing receives an extension under the Ministry of Finance notification in force at the time, so check the current notification before setting your calendar.
Do we file in a month with no activity?
Yes. A registered operator files PP.30 for every tax month even with no sales or purchases. Failure to file attracts surcharge and penalty.
What is our company tax ID?
The 13-digit juristic person registration number issued by the DBD at incorporation. No separate Revenue Department number is required.
Must directors attend the bank in person?
Most banks require authorised directors and signatories to sign at the branch. Where that is impossible, a certified power of attorney in the bank's required form is used instead.
How do we handle a foreign director living abroad?
Execute a power of attorney with the signature certified where the director is located, then route it through the certification chain for use in Thailand. Before 28 February 2027 that still means legalisation via a Royal Thai Embassy or Consulate.
Do we need a physical office to obtain VAT registration?
In practice yes — an inspectable place of business. Revenue Department officers visit and look at signage, workspace and the person available on site. A mail-only address usually fails.
How long must tax records be kept?
Generally not less than five years under the Revenue Code and accounting legislation, and an assessment officer may require a longer retention period in particular cases.
What does the tax setup and bank account work cost?
It depends on transaction volume, how many directors are overseas, and the translation and certification workload. Contact our team by phone, LINE or email for a written quotation.
Answers written from real files: what to prepare, who certifies what, and business-day estimates.
Registration becomes compulsory once turnover from goods or services subject to VAT reaches the threshold set in the Revenue Code, and the application must be filed within the statutory period from the date the threshold is crossed. Businesses below the threshold may register voluntarily, which is common where customers require tax invoices or where early-stage input VAT on equipment is significant.
Most banks want a recent company affidavit, the memorandum of association, the shareholder list, minutes approving the account and naming authorised signatories, plus each director's passport and proof of address. Where a director cannot attend in person, the signature is usually executed before a notary public abroad and legalised before the documents are sent back to Thailand.
Registration is required once turnover from taxable supplies reaches the statutory threshold in the year, or immediately for activities that require registration from the outset. Some businesses register voluntarily below the threshold to recover input tax on start-up investment. Once registered, monthly returns are due even in months with no transactions at all.
Typically a recent company affidavit, the memorandum of association, the shareholder list, minutes resolving to open the account and naming the authorised signatories, identification or passports of the signing directors, and proof of the registered office. Many banks require the signatories to attend in person together, so book the appointment early and check that name spellings match across every document.
Registration becomes compulsory once annual revenue from goods or services reaches the statutory threshold, and the application must be filed within the prescribed period after that point. Businesses below the threshold may register voluntarily, which is common where corporate customers require tax invoices or where large start-up purchases generate input tax the company wants to recover.
It takes longer rather than being impossible, because the bank runs enhanced know-your-customer checks. Expect requests for a recent company affidavit, the shareholder list, board minutes approving the account and naming signatories, passports with valid visa pages, and proof of a Thai address. Where a director is overseas, a legalised power of attorney is normally required before the account can be opened.
Most Thai banks require the authorised signatories to attend in person for identity verification, and remote onboarding for corporate accounts is uncommon. Where attendance is impossible, some banks accept a signatory appointed by board resolution who is present in Thailand. Documents executed abroad usually need notarisation and legalisation before the bank will accept them.
Typically withholding tax returns for payments made in the previous month, the VAT return where the company is VAT registered, and social security contributions for employees. Half-year and annual corporate income tax returns sit on top of that cycle. Filing a nil return is still required in months with no transactions once the company is registered for that tax.
Input VAT can generally be claimed from the VAT registration date forward, against tax invoices issued in the company's registered name and address. Invoices dated before registration, or issued to a director personally, are usually not recoverable. That single timing point is why the registration date should be planned before large set-up purchases are made.
Voluntary registration is possible in many cases and is common where a business buys significant capital assets or where customers require tax invoices. It unlocks input tax credit, but it also brings monthly filing even in nil months and strict formal requirements for every invoice issued. Weigh the recurring documentation burden against the credit before registering early.
Beyond the company affidavit and articles, expect passports with a currently valid entry stamp, evidence of a Thai address, the shareholding chain down to the ultimate beneficial owner, and an explanation of the source of funds under anti-money-laundering rules. Parent-company documents in another language need translation and whatever certification the bank specifies. Book the appointment ahead and get the document list in writing.
The seller issues a fresh, correct tax invoice marked as replacing the earlier one, citing its number and date, and keeps the cancelled copy with the file. Never strike through or amend the face of the original — that is what causes the input credit to be disallowed. Doing it within the same tax month avoids an additional filing later.
In principle once turnover from goods or services reaches the threshold set by the Revenue Code within a year, with registration filed inside the prescribed period. Some businesses register earlier to recover input tax or because counterparties require tax invoices. The trade-off is that once registered you file monthly even in nil months, so we assess whether registration is worth the ongoing burden.
Typically the current company affidavit and objectives, the shareholder list, minutes resolving to open the account and naming authorised signatories, directors' passports, proof of the office address and photographs of the premises. Directors abroad should sign before a Notarial Services Attorney or a Thai embassy and route the document through the certification chain. We confirm each bank's conditions before the appointment.
Only as supporting evidence. Most counterparties want the current company affidavit, because that is what shows the authorised directors and the signing conditions; the Por Por 20 only confirms registered-operator status. When either travels overseas, it needs a certified translation and a signature certification before the Consular layer. We confirm which document the recipient truly requires before any filing begins.
Beyond the affidavit and the board resolution approving the account, banks generally request the foreign directors' passports with certified copies, proof of address, and — where a director cannot attend — a power of attorney. A power of attorney signed overseas must be certified at origin and then through the Thai embassy or Consular chain before it is accepted. We build the timeline around the bank's appointment date.
Typically the filed tax returns with their filing receipts, the VAT registration certificate if registered, and withholding tax certificates where relevant. All of them should be certified-translated and pass signature certification and MFA Consular legalisation before dispatch. Banks check that the company name and taxpayer identification number match on every page. We verify that first, because a mismatch there is the hardest bounce to repair.
Beyond the company bundle, banks usually ask for the passport with a valid visa page, proof of address in Thailand, a work permit if held, and sometimes a police clearance certificate or a reference letter from the previous bank. Foreign-issued documents must clear their home certification chain and the Royal Thai Embassy before being certified-translated into Thai. We keep a per-bank checklist because requirements genuinely differ.
Usually a company affidavit recent enough for the bank's acceptance window, a current shareholder list, and evidence of the real business address. Where there is a foreign director, a passport with valid immigration evidence is normally required too. We check the pack against the requirements of the specific bank you have chosen before the branch appointment is booked.
Opening the account first is usually smoother, since tax payments and customer receipts run through it anyway. If your first counterparty requires tax invoices immediately, registering earlier is reasonable. What matters most is that the registered address is consistent across every document. We set the order around your actual commercial plan rather than a fixed template.
A company affidavit within the bank's accepted age, the memorandum of association, the shareholder list, minutes approving the account and naming the signatories, identity documents or passports for every director who must sign, and evidence of a real office address. Where a director is foreign, banks typically request additional identity verification. We check the file against the specific bank's requirements before the branch appointment is booked.
It depends on your customers. If most are companies that need tax invoices, registering early makes you easier to buy from and lets you recover input VAT. The trade-off is a monthly filing obligation even in nil months, and disciplined input and output VAT records. We assess it against your customer mix and the capacity of your accounting function, not turnover alone.
Registration becomes compulsory once annual revenue from taxable supplies exceeds the statutory threshold, and it must be completed within the period the Revenue Code prescribes after the threshold is crossed. Voluntary registration before that point can make sense for a business with substantial input VAT or corporate customers who expect a full tax invoice. The wrong reason to register early is to look larger; monthly filing obligations start immediately and never pause.
A full tax invoice must show the words identifying it as a tax invoice, the seller's name, address and tax identification number, the buyer's name and address, a sequential number, the date of issue, a description and value of the goods or services, and the VAT amount stated separately. Input VAT claimed on a defective invoice is routinely disallowed on examination, so check the buyer details on the first invoice from each new supplier.
Bank onboarding runs on its own anti-money-laundering rules, so it asks about beneficial ownership, source of funds and the actual business model rather than only the registered objectives. Expect requests for the shareholder chain up to natural persons, the office lease, and sample contracts. Prepare that pack alongside incorporation instead of afterwards; the account is usually the critical path for the first payroll, not the company registration itself.
The signature on the bank mandate, on tax filings and on the company affidavit should be the same specimen, and the signing arrangement must match the registered authority — sole signature or joint, with or without the company seal. A director who signs a form in a different style than the one on file is the single most common cause of a counter rejection, and it is the easiest one to prevent before the appointment.
ลูกค้าจริง 60+ สัญชาติทั่วโลก ใช้บริการ Notary, แปลรับรอง, MFA และสถานทูตกับเรา
"ทีมงานช่วยจัดเตรียมหนังสือมอบอำนาจสำหรับใช้ที่ออสเตรเลียได้รวดเร็วมาก พร้อมประสานงาน NAATI ครบจบในที่เดียว"
"Very professional notary service. Document was certified, translated and ready for the UK embassy in two business days."
"ใช้บริการรับรอง Affidavit + รายชื่อผู้ถือหุ้นเพื่อจดทะเบียนสาขาที่สิงคโปร์ ทีมงานละเอียดและตอบกลับไว"
Compliance work rarely stops at one page. These are the neighbouring topics in this cluster and the certification steps most files continue into.
Other topics in this cluster
Certification steps this often leads to
See the cluster overviewSend your shareholding structure, business activity and intended office address by LINE, phone or email — we scope the work and reply in writing within one business day.
Short answer: Company documents such as certificates, board resolutions, powers of attorney and financial statements must be signed by the authorised directors shown on the company affidavit, sealed where required, then have the signature certified by a notarial services attorney before consular and embassy legalisation in the order the receiver requires.
Thai legal entities
Foreign companies and branch offices
Tenders, contracts and investment files
1. Verify signing authority against the affidavit
Match director names, the number of required signatories and the seal condition against the latest affidavit; a signature outside those conditions invalidates the whole set.
⏱ Confirmed with quotation
2. Draft the documents and translation
Draft resolutions or powers of attorney with a defined scope, validity period and covered transactions, with names spelled exactly as in the passport.
⏱ 1–2 working days (estimate)
3. Sign before a notarial services attorney
Authorised signatories appear in person with original identity documents so the attorney can certify the signature and the signer's capacity.
⏱ 1 working day (estimate)
4. File for consular legalisation
Submit the certified set to the Department of Consular Affairs through the channel currently offered.
⏱ 1–3 working days (estimate, excluding agency queues)
5. File at the destination embassy and deliver
Submit to the receiving country's embassy or consulate under its own conditions, then deliver with a backup copy for company records.
⏱ 2–10 working days (estimate, varies by mission)
| Criterion | In-house | Our team handles it |
|---|---|---|
| Signing authority check | HR or the company secretary checks it internally | We reconcile the affidavit and seal conditions before printing |
| Resolution and POA drafting | Generic templates that may not match the transaction | Drafted for the actual transaction with wording receivers have accepted |
| Multi-layer filing | Staff make repeated trips between agencies | We run the layers continuously and report status at each one |
| Risk to the closing date | High when a rejection lands near signing day | Screened in advance by a team with more than 15 years in this field |
If you would rather your team not spend days moving files between agencies, we can run the chain from authority check to delivery. Initial consultation is available by phone, LINE or email.
All durations are working-day estimates excluding agency queues, and are not a guarantee of any authority's decision.
Sources: กรมพัฒนาธุรกิจการค้า (DBD) — บริการข้อมูลนิติบุคคล · กองสัญชาติและนิติกรณ์ กรมการกงสุล กระทรวงการต่างประเทศ · สภาทนายความในพระบรมราชูปถัมภ์ · Last reviewed: 2026-08-10
Document and legalization advisers with 15+ years of practice
Before we start, we read your actual documents and confirm the legalization route matches what the receiving authority asks for. During the work we report progress, and after delivery we still answer questions about how to submit the file.
We prepare documents to the requirements of the receiving authority. Any approval decision remains at that authority's discretion.
Send your documents on LINE for a preliminary review, a recommended legalization route and a written quote.
General guidance, not a case-specific determination. Requirements change with agency notices — confirm with the receiving authority before you act.
Sources: กรมพัฒนาธุรกิจการค้า กระทรวงพาณิชย์ (DBD) · สำนักงานคณะกรรมการส่งเสริมการลงทุน (BOI) · กองสัญชาติและนิติกรณ์ กรมการกงสุล กระทรวงการต่างประเทศ · สภาทนายความในพระบรมราชูปถัมภ์ · Last reviewed: 2026-08-04
What foreign tax authorities and banks actually ask for, how Thai tax documents are certified for use abroad, and where the process usually stalls.
The basic test in the Revenue Code is presence in Thailand for an aggregate of 180 days in a tax year. How days are counted and how foreign-sourced income is treated follow Revenue Department practice, which has been updated in recent years. Confirm your own position with the Revenue Department or your accountant before filing anything abroad.
It is issued by the Revenue Department and shown to a foreign tax authority to claim relief under a double tax agreement — typically a reduced withholding rate on dividends, interest or royalties. Foreign payers usually want the latest year and sometimes ask for consular legalisation on top. Ask the recipient exactly which form they need.
Usually yes. The receiving body normally wants a certified English translation, and many countries also require legalisation by the Department of Consular Affairs followed by their own embassy. The documents seen most often are the residence certificate, tax payment receipts, filed returns and an employer's letter.
For the paperwork, yes. Once the Apostille Convention enters into force for Thailand on 28 February 2027, documents used in another contracting state carry a single apostille instead of a further embassy step. The substance of treaty relief does not change — that still depends on the specific treaty article and the foreign authority's assessment.
Usually the latest company affidavit from the Department of Business Development, the shareholder list, filed financial statements and the relevant board or shareholder resolutions. Where a director signs a statement of fact, a notarial services attorney can authenticate that signature; the document is then translated, certified and put through the legalisation chain the recipient prescribes.
We own the document and certification side — the correct route, in the correct order — and coordinate with your accountant or tax adviser. We do not guarantee any tax authority's decision, and we do not recommend filing before the treaty article has been checked. Have our team review the document set first by phone, LINE or email.
Sources: กรมสรรพากร (The Revenue Department) — ถิ่นที่อยู่ทางภาษีและ อนุสัญญาภาษีซ้อน · กองสัญชาติและนิติกรณ์ กรมการกงสุล กระทรวงการต่างประเทศ · HCCH — Apostille Section (สถานะภาคีของไทย) · Last reviewed: 2026-08-11
These are illustrative composites of common corporate document patterns, not individual client records, and not a guarantee of any authority's decision. Durations are approximate working-day ranges.
Illustrative scenarios, not individual client records · Last reviewed 2026-08-09
Short answer: Registrars refuse names that clash or breach naming rules, objectives that do not cover the real business, foreign shareholder powers of attorney without a complete certification chain, and incomplete office-address evidence.
We design the shareholding, objectives and foreign-document chain around the licences you will need next — advice first, filing second.
Durations are working-day estimates excluding agency queues, and are not a guarantee of any authority's decision.
Sources: กรมพัฒนาธุรกิจการค้า (DBD) · สภาทนายความในพระบรมราชูปถัมภ์ · Last reviewed: 2026-08-10
Company documents such as certificates, board resolutions, powers of attorney and financial statements must be signed by the authorised directors shown on the company affidavit, sealed where required, then have the signature certified by a notarial services attorney before consular and embassy legalisation in the order the receiver requires.
If you would rather your team not spend days moving files between agencies, we can run the chain from authority check to delivery. Initial consultation is available by phone, LINE or email.
Durations are working-day estimates excluding agency queues and are not a guarantee of any decision.

Statements on this page follow the authorities below. Confirm current requirements with the authority before filing. Last reviewed 2026-07-29.
Fees are not published online — ask our team by phone, LINE or email for a scope-based quote.