Thailand Revenue Department Allows Electronic Display of VAT and SBT Registration Certificates

Thailand's Revenue Department now permits VAT and Specific Business Tax registration certificates to be displayed electronically, reducing administrative burdens and supporting digital compliance.

The Revenue Department's Announcement on the Electronic Display of Licences is effective from 7 September 2026 and applies to:

• VAT Registration Certificate (Form Por.Por.20)
• Specific Business Tax Registration Certificate (Form Por.Tor.20)
• Replacement certificates issued in place of either of the above registrations.

The announcement does not create a new type of electronic VAT or SBT registration certificate. Rather, it simply allows businesses that are already required to publicly display their VAT registration certificate (ภ.พ.20) or Specific Business Tax registration certificate (ภ.ธ.20) to do so electronically instead of hanging a paper certificate on the wall.

Acceptable electronic display methods

Businesses may choose either of the following methods:

• Displaying a clear image of the certificate on an electronic device; or
• Displaying a QR code that allows access to an electronic version or electronic image of the certificate.
• The electronic display must be of sufficient size and resolution to clearly show all material information contained in the original  certificate.
• Where multiple certificates are displayed on a single screen, each certificate must remain visible for at least five seconds before changing to the next image.

What Businesses Should Do

Businesses wishing to take advantage of the new rules should ensure that:

• electronic certificates are clear, complete and up to date;
• QR codes, where used, function correctly;
• certificates can be readily produced during a Revenue Department inspection; and
• appropriate backup arrangements exist in the event of system or device failure