Can I work remotely on an ED visa in Thailand while planning to transition to a DTV?

Question

Hello,

I'm an Italian freelance consultant (4 years in business), working remotely only with clients outside Thailand.

I'm planning to move to Thailand in early 2027. Since I don't have the 500,000 THB required for the DTV yet, my plan is to come first on a 1-year ED visa (Thai language school), save up during that year, and then apply for the DTV. I'll leave Italy and register with AIRE (the Italian registry of citizens living abroad).

For invoicing my clients after leaving Italy, I'm considering Xolo Go, an invoicing service that lets you bill B2B clients through their EU entity without registering a company. They handle VAT and pay out the net amount to my personal bank account, and I declare the income myself in my country of tax residence.

I'd like to set things up correctly from the start, so I have a few questions:

1. Can I keep doing some remote work for my foreign clients while on the ED visa? If so, how should I handle it from a tax point of view, and could it cause problems when I apply for the DTV after one year?
2. As a Thai tax resident (180+ days), how would my income be taxed? Is it taxed only on what I remit, or could work done physically in Thailand be considered Thai-source income?
3. Would Xolo Go work well for someone who is a Thai tax resident? How would that income be classified and declared in Thailand? If you'd recommend a different structure, I'd be happy to hear it.
4. How does the Italy–Thailand double tax treaty apply to my situation?
5. When and how should I get a Thai TIN, and what are my filing obligations in the first year? Can I also get a Thai tax residence certificate to prove my residency to the Italian tax authorities?

Ask Thailand · Answer

The post discusses the author's plans to move to Thailand as an Italian freelance consultant and their questions regarding tax implications and work legality while on an ED visa. Key issues include whether they can work remotely on an ED visa, how Thai tax residency affects income taxation, the applicability of the Italy-Thailand double tax treaty, and the process for obtaining a Thai TIN and tax residence certificate. Comments clarify that remote work is not legally permitted on an ED visa, outline taxation rules for foreign income, and the need for a TIN and filing obligations after 180 days of residency.

BlueElep******** · Answer

If your customer are mainly Italian customer, Italy will probably take a part of cake , even if you don't live in Italy.

Ronny ********* · Answer

1. Working remotely for a foreign company or clients is not legally permitted on a standard Thai Education (ED) visa                                                                                                                              2.4.  If you are a tax resident and you bring (remit) foreign-sourced income into Thailand that was earned in a year from 2024 onwards, that remitted portion is subject to Thai personal income tax. Foreign income kept outside Thailand is not taxed.   You also need to do an action to lower that amount on your Italian taxes                                                                               3. The Xolo got nothing to do with the actual tax declaration, you need paperwork from your Italian Tax office                                                                                                                                 5.You will need to get a Thai TIN  after being a tax resident what will be after 180 days on the right visa                                                                                                                                                     You can get an Thai tax residence certificate in following conditions ;                                                                                        You must be physically present in Thailand for at least 180 days within a single calendar year (January 1 – December 31). You must hold an active Thai Tax Identification Number.

Income Tax Filing: You must have filed an annual personal income tax return (such as Form P.N.D. 90 or P.N.D. 91) for that taxable year, along with the official tax receipt.

• Supporting Documents:

• Valid passport showing entry and exit stamps to verify 180+ days in the country.

• Filed tax return and tax payment receipt.

• Tax identification card / TIN details.

• Authorization letter (if applying through a representative or agent).

Than you will get a Tax Residence Certificate (Form R.O. 22): Proves your tax residency status to a foreign tax authority or broker to avoid double taxation.

The  Income Tax Payment Certificate (Form R.O. 21) shows the actual amount of income tax paid in Thailand  what you can use for a tax remboursement in Italy

Brandon ************ · Answer

It is only legal to work remotely from within Thailand if you have a DTV or an LTR visa. There are plenty of people on other visas that work remotly though.

You also need to be aware that you can only apply for a DTV from the embassy in your passport country.  So you would have to return to Italy to apply, and you will need a crminal records check from Italy as well.

Can I work remotely on an ED visa in Thailand while planning to transition to a DTV?

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