A Thai limited company has filings every month and every year, whether or not it trades. Once it is registered for VAT, it files a return every month, including months with no sales. Every limited company has its accounts audited and filed with the Department of Business Development (DBD) each year, and changes such as new directors, a new address or a change of capital are registered with the DBD, while the shareholder list is kept up to date. These duties stay with the company, even when an outside accountant does the work. Our Thai company compliance services put all of it on one calendar for a fixed monthly fee. We track the deadlines, prepare the meeting papers and DBD changes, keep work permits in step with the company and work with your bookkeeper and auditor.
The retainer is for owners whose company already exists. You may have set it up yourself, bought it or received it together with a work permit. The retainer suits owners who live in Phuket for part of the year or manage the company from abroad. The Company + work permit package ends with company registration and the first work permit; the retainer starts where it ends. If you are still deciding how a Thai company is set up and capitalised, start with our guide to registering a company in Thailand.
In short
- A company with no sales still files its yearly accounts and, if it is VAT-registered, its monthly VAT returns.
- An outside accountant does the work, but hiring one does not move the company's filing duties away from the company.
- Every work permit renewal tests the company again: its capital and its Thai staff, shown in Social Security filings.
- After the DBD orders of 2026, checks on nominee shareholders are made on documents, so shareholder papers need to be in order every year.
- One calendar and one team replace three contractors who do not talk to each other.
What the compliance retainer includes
We keep the company's calendar and its corporate documents. Each month we check what is due and who prepares it, and we confirm that it has been filed. We prepare the papers for shareholders' and directors' meetings and file changes with the DBD. We handle work permit renewals and notifications and answer letters from the DBD and the Revenue Department. The books and the audit are done by qualified specialists, and we coordinate their work. [CHECK: owner — does the firm keep the books directly or through partner bookkeepers, and who pays the auditor]
The most common confusion is "I have an accountant, so everything is in order". In practice the work is split like this:
| Who | What they do |
|---|---|
| Bookkeeper | Keeps the books, prepares VAT returns and payroll filings |
| Auditor | Audits the yearly accounts |
| Our team | Keeps the calendar, meeting papers, DBD changes, work permits and letters from the authorities; checks that every filing has gone in |
| Directors | Sign the company's filings; hiring an accountant does not move the company's filing duties to them |
The yearly compliance calendar of a Thai company
The table shows what a typical small company files and how often. Which lines apply depends on whether the company is VAT-registered, has staff or holds BOI promotion. We draw up the exact calendar for your company in the first month and confirm the current filing dates with your bookkeeper, since authorities update them from time to time.
| How often | What | Rule | Who prepares it |
|---|---|---|---|
| Monthly | VAT return (PP 30) | Due by the 15th of the following month; filing online moves the deadline to the 23rd, under an extension in force until 31 January 2027, with no word yet on what happens after that date; nil months included | Bookkeeper; we check it went in |
| Monthly | Social Security filings for staff | They also serve as evidence of Thai headcount for work permits | Bookkeeper; we watch the headcount |
| Yearly | Audit of the accounts | Long-standing duty of every limited company | Auditor |
| Yearly | Filing of accounts with the DBD | Long-standing duty of every limited company | Bookkeeper and our team |
| Yearly | Corporate income tax return | Standard rate 20%; small companies pay on a progressive scale | Bookkeeper |
| On event | Work permit renewal | Capital and Thai staff are checked again | Our team |
| On event | BOI progress reports | Due at 6 months, 1 year and 2 years for BOI-promoted companies | Our team |
| On event | Change of directors, address or capital | Filed with the DBD; we confirm the current deadline at each filing | Our team |
VAT registration itself becomes due once taxable turnover passes THB 1.8 million a year, within 30 days of crossing the threshold. The standard rate is 10%, temporarily reduced to 7% until 30 September 2027. Details are on the Revenue Department's VAT page. Exact dates for the yearly filings depend on your company's financial year, and we confirm them with your auditor before setting the calendar.
Shareholders' meetings, shareholder lists and DBD changes
Corporate secretarial work in Thailand is mostly about the company's own records. These are the minutes of shareholders' and directors' meetings, the list of shareholders and the changes the DBD keeps on file. We prepare the meeting papers and minutes and file new directors, a new address or a change of capital with the DBD. We keep a copy of every filing so that you can see the company's history in one place.
Keeping work permits in step with the company
A work permit is issued to a named employer under the Foreign Workers Management Emergency Decree B.E. 2560 (2017). The usual benchmark is THB 2 million of paid-up capital and four Thai employees for each foreigner, shown in Social Security filings. These are checked at the application and again at every renewal. Companies with BOI promotion and Long-Term Resident (LTR) visa holders are exempt from the ratio. Since 13 October 2025, applications, renewals, notifications and cancellations go through e-Work Permit.
We advise checking the last few months of Social Security filings well before the renewal. If a Thai employee has left, it is better to find out before you file. Work outside the permit's description is an offence. According to Thai law firms, the worker faces a fine of THB 5,000 to 50,000, the employer THB 10,000 to 100,000, and deportation is possible. Our page on the work permit and Non-B visa service covers the permit itself, and our guide explains how renewals work in e-Work Permit.
DBD nominee checks: why paperwork now matters
Three DBD orders changed how the authorities look at foreign-linked companies. They are Order 2/2568 from 1 January 2026, Order 1/2569 from 1 April 2026 and Order 2/2569 in force from 1 August 2026. Checks on whether Thai shareholders are real are now made on documents. Lawful routes for foreign control include BOI promotion and a Foreign Business Licence.
Our lawyers keep the shareholder documents in order, so that you can answer a DBD request without rebuilding the paper trail. We do not offer nominee structures and do not maintain them. For a typical example of such a check, see how a DBD check confirmed the real shareholders.
Running a Thai company from abroad
Much of the work can be done without you in Thailand. Work permit filings go through e-Work Permit online, and we check in advance whether a given step needs your personal presence; we send you documents in two languages, Thai and English. Some papers still need a director's signature, and we list them in the calendar and plan them around your trips to Phuket. You can reach us by Telegram, WhatsApp or the form on the site, and we reply within 24 hours.
What we tell you plainly
We do not replace your auditor, and we do not sign filings for the directors. The DBD, the Revenue Department and the Department of Employment make their own decisions, and we do not promise the outcome. If past filings were missed, we can help put them right, but fines are set by the authorities and we cannot promise they will be waived. We do not act as nominees.
How we work
- We review the company: what has been filed, what is missing, who the bookkeeper and auditor are, and whether there are work permits.
- We draw up a calendar for the year and a list of overdue items, if any.
- We fix the monthly fee before work starts, with no hidden charges.
- Each month we tell you what has been done and what comes next.
- Once a year we run the cycle of audit, shareholders' meeting and DBD filing with your bookkeeper and auditor.
The work is done by lawyers licensed by the Lawyers Council of Thailand. We work in English, Russian and Thai, and you can meet us at our office in Choeng Thale. For a typical example of how a new company and its first permit come together, see a company and work permit in six weeks.
Related pages
The retainer is one step on the route described on starting a business in Thailand. If you do not have a company yet, our page on registering a company without nominees explains the set-up.
How to get started
Send us the company's DBD certificate and its latest list of shareholders. Tell us who your bookkeeper and auditor are, whether the company is VAT-registered, how many staff it has and whether anyone holds a work permit. We reply within 24 hours and tell you what we need to review the company; the fee is fixed in writing before work starts.
