Which transactions or income does Foreign e-Service VAT (PP.30.9) cover?
SaaS · streaming (Netflix, Spotify) · cloud (AWS, GCP) · app stores · advertising (Google, Meta) · marketplace facilitators (Booking, Agoda) · online courses · digital content
What rate applies to Foreign e-Service VAT (PP.30.9)?
7% under a Simplified Regime with no Input Credit
What registration threshold applies to Foreign e-Service VAT (PP.30.9)?
Mandatory registration for foreign e-Service providers with Thai B2C revenue >฿1.8M/year
When and how must Foreign e-Service VAT (PP.30.9) be filed?
PP.30.9 by the 23rd of the following month · Simplified Portal (no Thai entity required) · payment in USD/THB · no physical invoice
Can input VAT be credited under Foreign e-Service VAT (PP.30.9)?
❌ No Input Credit (Simplified Regime) · full 7% collected · Marketplace Facilitators collect on behalf of merchants
How can Foreign e-Service VAT (PP.30.9) be planned for legally?
Thai VAT-registered B2B customers should self-assess via PP.36 — the foreign e-Service provider then does not collect · segregating B2C/B2B in the billing system saves 7% cost
What mistakes are common with Foreign e-Service VAT (PP.30.9)?
🚨 Failure to register triggers a 100% VAT penalty, 1.5%/month surcharge, Thai bank-account freezing, and URL blocking (§83/8 para 4)
Is there a real case example for Foreign e-Service VAT (PP.30.9)?
US SaaS marketing-automation platform · Thai B2C revenue USD 3.2M/year · NYC Legal registration + monthly filing quoted on request setup + 25k/month · zero penalty over 3 years
Which documents does Foreign e-Service VAT (PP.30.9) require?
Simplified VAT Registration (via RD e-Service Portal) · Monthly Sales Report (Thai B2C segregated by IP + billing address) · Currency conversion at Bank of Thailand reference rate · Bank statement + SWIFT (payments to RD) · Tax Representative appointment (optional but recommended) — We quote every job in writing before work starts and bill government fees at cost.
Which transactions or income does VAT Exempt (§81) cover?
Unprocessed agriculture · education (schools §81(1)(ch)) · health (hospitals §81(1)(s)) · financial services · insurance · residential rental · books/newspapers · domestic transport (bus/train §81(1)(d))
What rate applies to VAT Exempt (§81)?
No VAT charged (non-taxable — distinct from 0% Zero-Rated)
What registration threshold applies to VAT Exempt (§81)?
SMEs with revenue below quoted on request.8M/year, or any-size businesses in categories exempt under §81
When and how must VAT Exempt (§81) be filed?
No PP.30 filing if not VAT-registered · if voluntarily registered, Exempt sales must be reported separately · no tax invoice issued
Can input VAT be credited under VAT Exempt (§81)?
❌ Input VAT cannot be recovered — becomes cost · Mixed-use businesses must apportion Input VAT by revenue ratio
How can VAT Exempt (§81) be planned for legally?
Mixed businesses (Exempt + Taxable) should split into separate legal entities to optimise Input Credit, or use an RD-pre-approved apportionment method
What mistakes are common with VAT Exempt (§81)?
🚨 SMEs below quoted on request.8M with high Input VAT often lose out — consider voluntary registration · any processing of agri produce (grinding, pressing, freezing) forfeits Exempt status
Is there a real case example for VAT Exempt (§81)?
Bangkok international school · THB 480M/year tuition Exempt · but THB 24M canteen + uniform must register separately · NYC Legal restructuring saves quoted on request/year
Which documents does VAT Exempt (§81) require?
Ordinary receipt (not a Tax Invoice) · Category evidence (school, hospital, bank licence) · Financial statements evidencing revenue < quoted on request.8M (SME Exempt) · Product certification (unprocessed agricultural produce) — We quote every job in writing before work starts and bill government fees at cost.
Which transactions or income does Import VAT (§82/13) cover?
All physical imported goods · sample goods (conditional exemption) · Free Zone storage (deferred VAT) · bonded warehouse
What rate applies to Import VAT (§82/13)?
7% × (CIF + Customs Duty + Excise), collected at the customs checkpoint
What registration threshold applies to Import VAT (§82/13)?
Applies to every import (De Minimis quoted on request was repealed on 5 Jul 2024 — VAT now collected on every value)
When and how must Import VAT (§82/13) be filed?
Paid at the checkpoint together with customs duty · Import Entry serves as the Input Tax document · flows into PP.30 the following month
Can input VAT be credited under Import VAT (§82/13)?
✅ Full 100% Input Credit if importer is VAT-registered · Customs receipt (not a Tax Invoice) is the Input document
How can Import VAT (§82/13) be planned for legally?
BOI-imported machinery is exempt from VAT + duty · Free Zone / IEAT storage defers VAT until sale · FTA Certificate of Origin reduces duty to 0-5% (ASEAN, China, Japan, India)
What mistakes are common with Import VAT (§82/13)?
🚨 De Minimis repealed on 5 Jul 2024 — cross-border e-commerce (Shopee, Lazada Cross-Border) is charged 7% on every value · under-declaration triggers duty × 4 plus imprisonment
Is there a real case example for Import VAT (§82/13)?
Fashion brand importing quoted on request/year from Italy · BOI Category 5 machinery exemption · EU-TH FTA in negotiation · NYC Legal Customs + BOI Bundle quoted on request
Which documents does Import VAT (§82/13) require?
Customs Import Entry · Customs receipt (VAT + Duty) · Bill of Lading + Commercial Invoice + Packing List · Certificate of Origin (Free Trade Agreement — reduces duty) · BOI Machinery Exemption Letter (BOI-approved duty + VAT exemption) — We quote every job in writing before work starts and bill government fees at cost.
Which transactions or income does Reverse Charge VAT (PP.36 — Self-Assessment) cover?
Foreign B2B services (consulting, legal, software licence, royalty) · cross-border equipment rental · foreign professional services with output used in Thailand
What rate applies to Reverse Charge VAT (PP.36 — Self-Assessment)?
7% self-assessed by the Thai buyer on behalf of the foreign supplier
What registration threshold applies to Reverse Charge VAT (PP.36 — Self-Assessment)?
Any Thai operator paying for foreign services used in Thailand — no threshold, applies to every payment
When and how must Reverse Charge VAT (PP.36 — Self-Assessment) be filed?
PP.36 by the 7th of the following month (vs. PP.30 on the 15th) · 7% VAT paid as Output, then the receipt is claimed as Input in the following month's PP.30
Can input VAT be credited under Reverse Charge VAT (PP.36 — Self-Assessment)?
✅ 100% Input Credit in the following month · net cash impact is zero but cash flow lags 30-45 days
How can Reverse Charge VAT (PP.36 — Self-Assessment) be planned for legally?
Bundle PP.36 with PND.54 (cross-border WHT) in one workflow · combined software licence load 12% (5% WHT + 7% VAT) · negotiate gross-up to reduce effective cost
What mistakes are common with Reverse Charge VAT (PP.36 — Self-Assessment)?
🚨 Failure to file PP.36 → 100% VAT penalty + 1.5%/month surcharge, even though Input Credit remains recoverable · highest audit risk in the category — 78% of VAT disputes NYC Legal handles are PP.36
Is there a real case example for Reverse Charge VAT (PP.36 — Self-Assessment)?
Ayutthaya manufacturer · pays SAP licence Germany USD 4.8M/year · PP.36 + PND.54 bundle · NYC Legal quoted on request/case + audit defence quoted on request when RD queries
Which documents does Reverse Charge VAT (PP.36 — Self-Assessment) require?
Foreign invoice + contract · SWIFT payment evidence · PP.36 filing receipt (Input Tax the following month) · Substance documentation (service used in Thailand) · PND.54 WHT filing (usually paired with PP.36) — We quote every job in writing before work starts and bill government fees at cost.
Which transactions or income does Standard VAT 7% cover?
Domestic sale of goods/services · in-country digital B2B · movable-property rental · domestic consulting
What rate applies to Standard VAT 7%?
7% (reduced from statutory 10% by Royal Decree, renewed biennially — current extension through 30 Sep 2027)
What registration threshold applies to Standard VAT 7%?
Mandatory registration when annual revenue exceeds quoted on request.8M; voluntary registration allowed below
When and how must Standard VAT 7% be filed?
PP.30 by the 15th of the following month (paper) or 23rd (e-Filing) · Output − Input = payable/refund
Can input VAT be credited under Standard VAT 7%?
✅ 100% Input VAT recovery for goods/services used in the VAT-registered business · Excluded: passenger cars (≤10 seats), entertainment, personal use
How can Standard VAT 7% be planned for legally?
Voluntarily register even below quoted on request.8M when Input VAT is material (startups buying equipment, SaaS resellers, export traders) — recovers 5-15% of turnover as Input VAT refund
What mistakes are common with Standard VAT 7%?
🚨 Tax Invoices must carry all 9 elements under §86/4 — a missing buyer TIN, address, or invoice number causes Input Credit rejection plus a 2× penalty
Is there a real case example for Standard VAT 7%?
Bangkok SaaS reseller · quoted on request annual revenue · voluntary VAT registration · Input from quoted on request.2M cloud cost · refund THB 224k/year (NYC Legal Bundle quoted on request)
Which documents does Standard VAT 7% require?
Full-form Tax Invoice (§86/4) or Abbreviated Retail Tax Invoice (§86/6) · Purchase Report + Sales Report (§87 · retain 5 years) · Input Tax Report + Output Tax Report · VAT Registration Certificate (Phor.Por.20) · Digital Signature Certificate (e-Tax Invoice — mandatory 1 Jan 2026 for revenue > THB 500M) — We quote every job in writing before work starts and bill government fees at cost.
Which transactions or income does Zero-Rated Export VAT (0%) cover?
Exported goods (Customs-certified) · international service (fully consumed outside Thailand) · international transport · sales into Free Zone/BOI · ship & aircraft fuel
What rate applies to Zero-Rated Export VAT (0%)?
0% output rate with full 100% Input Credit retention
What registration threshold applies to Zero-Rated Export VAT (0%)?
No revenue threshold, but standard VAT registration required with separate Zero-Rated reporting
When and how must Zero-Rated Export VAT (0%) be filed?
PP.30 accompanied by supporting docs (Bill of Lading, foreign-currency invoice, SWIFT payment evidence) · Zero-Rated sales reported separately from 7% sales
Can input VAT be credited under Zero-Rated Export VAT (0%)?
✅ Full 100% Input Credit plus cash refund (no need to offset Output) · Fast-Track e-Refund in 30-45 days
How can Zero-Rated Export VAT (0%) be planned for legally?
Exporters should file monthly refunds (do not wait to offset) — Fast-Track e-Refund plus Gold Card Exporter (RD Priority List) cuts refund time by 60%
What mistakes are common with Zero-Rated Export VAT (0%)?
🚨 International service is the most-rejected category — the Revenue Department frequently reclassifies as 'partly used in Thailand' → 7% Full + penalty · Substance-Over-Form documentation is essential
Is there a real case example for Zero-Rated Export VAT (0%)?
Rayong electronics exporter · THB 240M annual exports · Input VAT quoted on request.8M · monthly refund (Gold Card) in 42 days · NYC Legal Bundle quoted on request + 3% success fee
Which documents does Zero-Rated Export VAT (0%) require?
Customs Export Entry · Bill of Lading / Airway Bill · Commercial Invoice + Packing List · SWIFT MT103 (foreign-currency payment ≥ 90% of invoice value) · Service Contract (international service — must state 100% use outside Thailand) — We quote every job in writing before work starts and bill government fees at cost.
