Why did my accounting fee go up after the first year?
Usually because the company changed, not the firm: more documents than the band you were quoted for, VAT registration after crossing 1.8 million baht of turnover, the first employees, or the half-year PND 51 that a short first year does not have. Sometimes it is simply a starter price ending, which is fair only if the proposal said so at the start.
Last reviewed 2 November 2026
The first question to ask is what was written down in year one. A fee that rises because you crossed a band you agreed to is the contract working. A fee that rises with no band, no review clause and no explanation is a renegotiation, and you are allowed to treat it as one.
The five usual reasons
| Reason | What is happening | Fair? |
|---|---|---|
| More documents | Fees are banded by documents or transactions. One published table goes from 4,000 baht at up to 10 documents to 8,500 at 31 to 60; another adds 300 baht per transaction above its cap. A trading company in year two can easily move two bands. | Yes, if the bands were in the proposal. |
| VAT registration | Once turnover passes 1.8 million baht a year, the company must register within 30 days and then file PP 30 monthly and keep VAT reports. That is real extra work, and several firms price VAT filing as a separate line. | Yes. Ask for it as its own line. |
| First employees | Payroll, PND 1 and social security are often an add-on to the bookkeeping package rather than part of it. | Yes, if priced per employee. |
| The first full year | A first accounting period shorter than twelve months has no PND 51 half-year return; the second year does. The audit and PND 50 apply from the first year, so they should not be a surprise in year two. | PND 51, yes. A "new" audit charge, no: it was always due. |
| Starter price ended | Some firms publish a startup or pre-revenue rate. When the company starts trading, it moves to the normal table. | Only if the proposal said when it ends. |
How to check yours in ten minutes
- Find the year one proposal or engagement letter and the band it named.
- Count last month’s documents, or ask the firm for its count and how it counts.
- Check whether the company registered for VAT or hired anyone during the year.
- Ask the firm to split the new fee into lines: base band, VAT filing, payroll, annual items.
- Compare each line with what firms publish for the same volume.
If you do decide to move, time it for a month end and get the handover list first: how to change accountant without losing your books.
Related questions
- Is a "starting from" (เริ่มต้น) accounting quote binding?
- What is actually included in a Thai bookkeeping fee, and what almost never is?
- Registering for VAT in Thailand: when is it mandatory, and when is it a choice?
Sources
- Royal Decree No. 432 B.E. 2548, section 4: the 1.8 million baht VAT threshold (Revenue Department, English PDF)
- Revenue Code section 85/1, VAT registration within 30 days (Revenue Department, English)
- Revenue Code sections 65, 67 bis and 68 to 69: first accounting period, PND 51 and PND 50 (Revenue Department, English)
- Accounting Act B.E. 2543, sections 10 and 11: first closing of accounts and the audit (DBD English translation, PDF)
- Bee Accountant: monthly packages by document band, and a pre-revenue rate (Thai)
- Reliance Consulting: per-transaction price above the package cap
- VB & Partners: VAT filings priced separately from bookkeeping
This is general information about how a filing works, not accounting or tax advice for your company. Confirm anything that matters against the official notice or with your accountant. Spotted something out of date? Tell us and we will fix it.