VAT Registration Certificate (PP 20) and VAT Documents
A VAT registration certificate (PP 20) is issued by the Thai Revenue Department when a business registers for value added tax. It confirms VAT-registered status to trading partners and foreign authorities.
A PP 20 evidences that a business is registered for VAT with the Revenue Department. Foreign counterparties often ask to see it before entering long-term contracts, or when opening accounts with overseas service providers.
Recipients usually check the registered name, taxpayer identification number, place of business and the date VAT registration took effect. If any of these have changed, notify the Revenue Department before using the certificate.
Monthly VAT returns with payment records are commonly submitted alongside, showing the business is trading and filing continuously rather than merely holding a dormant registration.
Because it is an agency-issued document, the workflow normally starts with the original or an agency-certified copy and moves straight to translation and legalisation — notarial signature certification is not usually needed unless the recipient asks for it.
Documents to prepare
- The PP 20 certificate, original or an agency-certified copy
- Current company affidavit from the Department of Business Development
- Recent monthly VAT returns with payment records, as the recipient requires
- Notifications of change to the VAT registration, where the name or address has changed
- ID card of the authorised director
- Power of attorney where an agent acts
Step order
- Check the PP 20 details against the current company affidavit
- Request an agency-certified copy if the original should not leave the country
- Have it translated by a translator who signs and takes responsibility
- File for legalisation at the Department of Consular Affairs
- Legalise at the destination embassy or consulate as required
- Prepare recent VAT returns as a supporting set where continuity of trading must be shown
Pre-filing checklist
- Name and address on the certificate match the current company affidavit
- The 13-digit taxpayer identification number is correct
- Any registration changes have been notified and evidenced
- You know whether the recipient wants the certificate alone or monthly returns too
- A spare set of copies is kept before documents are sent abroad
Practical tips
- Keep the PP 20 at the place of business as the law requires, and use certified copies for overseas work
- Notify address changes before starting legalisation, since mismatched details get documents returned
- Attaching the last few monthly VAT returns answers questions about ongoing trading in one pass
- Provide the taxpayer identification number with the documents so counterparties can verify status
Common pitfalls
- Using a certificate showing a former address after relocating
- Sending the original abroad when the law requires it to be displayed at the place of business
- Treating VAT registration as proof of income tax compliance, which is a different tax
- Translating the company name differently from its registered English name, so the bundle is inconsistent
Frequently asked questions
What is a PP 20?
The VAT registration certificate issued by the Revenue Department when a business registers as a VAT operator under the Revenue Code. It confirms the business's VAT status.
Can it replace a certificate of payment of tax?
No. A PP 20 confirms VAT registration; a certificate of payment confirms that specified tax was actually paid. They answer different questions.
Should the original be sent abroad?
Generally not, since it must be displayed at the place of business. Obtain an agency-certified copy and put that through translation and legalisation instead.
Is notarial certification needed first?
Usually not, because it is an agency-issued document and can go straight to legalisation, unless the recipient specifically requires an added certification.
What if the place of business has moved?
Notify the change of VAT registration details to the Revenue Department and obtain the updated document before using it for overseas legalisation.
What else do foreign counterparties usually ask for?
Typically a current company affidavit and the last few monthly VAT returns, to confirm the business is actively trading.
For a document review before you file, contact us on LINE @nycli, call +66-83-249-4999 or email nycli@ilc.ltd. Our team will confirm the steps, any missing documents and a realistic timeline for your case.
Related cases
- Certificate of Residence for Tax Purposes
- Income Tax Returns (PND 90/91 and PND 50)
- Withholding Tax Certificate (Section 50 bis)
- Import and Export Declarations and Customs Documents
- Tax Clearance Certificate and Certificate of Payment of Tax
Official references
Requirements on this page follow the rules published by the authorities below. Always confirm the latest notice on the official site before filing.
- The Revenue Department
- Thai Customs Department
- Department of Consular Affairs, MFA ThailandThailand's authority for document legalization and Apostille
- HCCH — Apostille Section (Hague Convention 1961)Thailand's accession enters into force 28 February 2027
Related services
Fees depend on document type, number of pages and turnaround. Send scans to LINE @nycli, call +66-83-249-4999 or email nycli@ilc.ltd for a written quotation.