VAT Guide for Healthcare & Pharma in Thailand

    Healthcare & Pharma operating in Thailand charge the standard VAT rate of 7%. Registration becomes mandatory at THB 1,800,000 (~€47,000), returns are filed monthly, and cross-border movements of goods can trigger local registration or OSS reporting.

    Standard rate7%
    Reduced ratesNone
    Registration thresholdTHB 1,800,000 (~€47,000)
    Filing frequencyMonthly
    CurrencyTHB
    In force since01 Apr 1999
    Last verified01 Sept 2026

    Official source

    The Revenue Department

    Figure verified on 01 Sept 2026. Every rate on this page is traceable to the authority above.

    Worked examples

    Domestic sale in Thailand

    You invoice a customer based in Thailand for THB 1,000.00 of healthcare & pharma work.

    Add 7% VAT: THB 70.00. Total invoiced THB 1,070.00, declared in your monthly return.

    Cross-border B2B inside the EU

    A VAT-registered business in another member state buys the same THB 1,000.00 service and supplies a valid VAT number.

    Invoice at 0% under the reverse charge, state "Reverse charge — Article 196 VAT Directive", and report the sale on your EC Sales List.

    Sales to consumers in another EU country

    You sell THB 12,000.00 per year to private customers in other member states.

    Past the €10,000 distance-selling threshold you must apply the destination rate and declare the sales through the One-Stop Shop.

    Late filing exposure

    Your monthly return is filed after the deadline.

    Surcharge of 1.5% per month on late payments. Penalty of 1-2x the tax amount for evasion.

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    Compliance checklist

    • Confirm whether you are above THB 1,800,000 (~€47,000)
    • Register with The Revenue Department before your first taxable supply
    • Apply 7% on domestic sales and the reverse charge on EU B2B
    • Validate every EU customer VAT number in VIES and keep the proof
    • File monthly and archive invoices for the statutory period
    • Standard rate reduced from 10% to 7% (extended annually)
    • Reverse charge for imported services

    FAQ — Healthcare & Pharma in Thailand

    When must healthcare & pharma register for VAT in Thailand?

    Registration is required at THB 1,800,000 (~€47,000). Voluntary registration below that level is possible and usually worthwhile when you buy a lot of taxable inputs, because it lets you reclaim input VAT.

    Which VAT rate applies to healthcare & pharma in Thailand?

    The standard rate is 7%. Applied since 1999-04-01, last verified against The Revenue Department on 2026-09-01.

    How often do I file VAT returns in Thailand?

    Monthly. Surcharge of 1.5% per month on late payments. Penalty of 1-2x the tax amount for evasion.

    What must appear on an invoice in Thailand?

    Tax invoices must include taxpayer ID, buyer details, description, and VAT amount.

    Do I charge VAT to business clients in other EU countries?

    No. For B2B services within the EU the reverse charge applies: invoice at 0%, quote both VAT numbers, add the reverse-charge mention and report the transaction on your recapitulative statement. Always validate the customer's VAT number in VIES first.

    What is specific to Thailand for my sector?

    Standard rate reduced from 10% to 7% (extended annually) · Reverse charge for imported services · E-filing available through Revenue Department portal

    Go further

    Disclaimer : This tool is provided for informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor for decisions regarding your tax situation.Source : EU VAT Directive 2006/112/EC

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