One of our clients that is engaged in trading business has recently registered its branch into the VAT system with the Revenue Department. Now, they have 2 VAT registration certificates, one for the main office and another one for its branch. Today, they asked us which one to use and when it should be used.

Our reply:

When you buy things for the head office, you need to tell the supplier to issue their tax invoice to your head office. And when you buy things for your branch, then the supplier should issue their tax invoice for the branch.

The tax invoice issuer should put the word “head office” or “Branch No.1” on the tax invoice for you.

Contact MSNA for accounting and tax filing needs. Thai Lawyers can help you register your company and your branches into the VAT system.