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สำนักงานใหญ่กรุงเทพฯ (ลาดพร้าว 95) สาขาขอนแก่น สาขาอุดรธานี และสาขาหนองคาย — ให้บริการเดินเอกสารทั่วประเทศไทย

Updated Jul 2026 · Sec.77-90 · e-Service 2021 · e-Tax Invoice 2026 · De Minimis repealed 5 Jul 2024 · Apostille 14 Feb 2026

Thailand VAT — 6-Regime Comparison 2026 (Standard 7% · Zero-Rated · Exempt · e-Service PP.30.9 · Import · Reverse Charge PP.36)

Complete VAT guide for businesses in Thailand — Standard 7% (domestic), Zero-Rated 0% (export + international service, cash refund), Exempt (agri/education/hospital/financial), e-Service PP.30.9 (foreign SaaS/streaming), Import VAT (7% × CIF+Duty), and Reverse Charge PP.36 (self-assessment) — with e-Tax Invoice mandate from 1 Jan 2026, De Minimis repeal impact, Gold Card Exporter Fast-Track, and Apostille 14 Feb 2026. Based on NYC Legal casework: 214 VAT registrations + 178 refunds + 46 PP.36 disputes (2021-2025) · 95% success rate.

6 VAT Regimes

Standard 7% (Domestic · 100% Input), Zero-Rated 0% (Export + International Service · Cash Refund), Exempt (Agri/Education/Hospital/Financial · No Input), e-Service PP.30.9 (Foreign SaaS 7% Simplified), Import VAT 7% × (CIF+Duty), Reverse Charge PP.36 (Self-Assess Foreign Service)

Deadline & Timeline

PP.30 (Standard/Zero-Rated/Import): 15th (paper) / 23rd (e-Filing) · PP.36 (Reverse Charge): 7th · PP.30.9 (e-Service): 23rd · Refund timeline 30-120 days · Gold Card Fast-Track 15-25 days · e-Tax Invoice mandatory 1 Jan 2026 (> THB 500M/year)

Legal Basis

Revenue Code Sec.77-90 · Sec.80 (7% · 0%) · Sec.81 (Exempt) · Sec.82/13 (Import) · Sec.83/6+83/8 (Reverse Charge + e-Service) · e-Service Act B.E.2564 · Director-General VAT Notification 220/2547 · De Minimis repealed 5 Jul 2024

🧾 Standard VAT 7%

Code STD-7%

Rate: 7% (reduced from statutory 10% by Royal Decree, renewed biennially — current extension through 30 Sep 2027)

Threshold: Mandatory registration when annual revenue exceeds THB 1.8M; voluntary registration allowed below

Scope: Domestic sale of goods/services · in-country digital B2B · movable-property rental · domestic consulting

Filing: PP.30 by the 15th of the following month (paper) or 23rd (e-Filing) · Output − Input = payable/refund

Input Credit: ✅ 100% Input VAT recovery for goods/services used in the VAT-registered business · Excluded: passenger cars (≤10 seats), entertainment, personal use

✨ Optimization: Voluntarily register even below THB 1.8M when Input VAT is material (startups buying equipment, SaaS resellers, export traders) — recovers 5-15% of turnover as Input VAT refund

Pitfall: 🚨 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

✓ NYC Legal Case: Bangkok SaaS reseller · THB 12M annual revenue · voluntary VAT registration · Input from THB 3.2M cloud cost · refund THB 224k/year (NYC Legal Bundle THB 25k)

🚢 Zero-Rated Export VAT (0%)

Code ZR-0%

Rate: 0% output rate with full 100% Input Credit retention

Threshold: No revenue threshold, but standard VAT registration required with separate Zero-Rated reporting

Scope: Exported goods (Customs-certified) · international service (fully consumed outside Thailand) · international transport · sales into Free Zone/BOI · ship & aircraft fuel

Filing: PP.30 accompanied by supporting docs (Bill of Lading, foreign-currency invoice, SWIFT payment evidence) · Zero-Rated sales reported separately from 7% sales

Input Credit: ✅ Full 100% Input Credit plus cash refund (no need to offset Output) · Fast-Track e-Refund in 30-45 days

✨ Optimization: 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%

Pitfall: 🚨 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

✓ NYC Legal Case: Rayong electronics exporter · THB 240M annual exports · Input VAT THB 16.8M · monthly refund (Gold Card) in 42 days · NYC Legal Bundle THB 85k + 3% success fee

🚫 VAT Exempt (§81)

Code EX

Rate: No VAT charged (non-taxable — distinct from 0% Zero-Rated)

Threshold: SMEs with revenue below THB 1.8M/year, or any-size businesses in categories exempt under §81

Scope: 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))

Filing: No PP.30 filing if not VAT-registered · if voluntarily registered, Exempt sales must be reported separately · no tax invoice issued

Input Credit: ❌ Input VAT cannot be recovered — becomes cost · Mixed-use businesses must apportion Input VAT by revenue ratio

✨ Optimization: Mixed businesses (Exempt + Taxable) should split into separate legal entities to optimise Input Credit, or use an RD-pre-approved apportionment method

Pitfall: 🚨 SMEs below THB 1.8M with high Input VAT often lose out — consider voluntary registration · any processing of agri produce (grinding, pressing, freezing) forfeits Exempt status

✓ NYC Legal Case: Bangkok international school · THB 480M/year tuition Exempt · but THB 24M canteen + uniform must register separately · NYC Legal restructuring saves THB 1.68M/year

🌐 Foreign e-Service VAT (PP.30.9)

Code e-SVC

Rate: 7% under a Simplified Regime with no Input Credit

Threshold: Mandatory registration for foreign e-Service providers with Thai B2C revenue > THB 1.8M/year

Scope: SaaS · streaming (Netflix, Spotify) · cloud (AWS, GCP) · app stores · advertising (Google, Meta) · marketplace facilitators (Booking, Agoda) · online courses · digital content

Filing: PP.30.9 by the 23rd of the following month · Simplified Portal (no Thai entity required) · payment in USD/THB · no physical invoice

Input Credit: ❌ No Input Credit (Simplified Regime) · full 7% collected · Marketplace Facilitators collect on behalf of merchants

✨ Optimization: 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

Pitfall: 🚨 Failure to register triggers a 100% VAT penalty, 1.5%/month surcharge, Thai bank-account freezing, and URL blocking (§83/8 para 4)

✓ NYC Legal Case: US SaaS marketing-automation platform · Thai B2C revenue USD 3.2M/year · NYC Legal registration + monthly filing THB 180k setup + 25k/month · zero penalty over 3 years

📦 Import VAT (§82/13)

Code IMP

Rate: 7% × (CIF + Customs Duty + Excise), collected at the customs checkpoint

Threshold: Applies to every import (De Minimis THB 1,500 was repealed on 5 Jul 2024 — VAT now collected on every value)

Scope: All physical imported goods · sample goods (conditional exemption) · Free Zone storage (deferred VAT) · bonded warehouse

Filing: Paid at the checkpoint together with customs duty · Import Entry serves as the Input Tax document · flows into PP.30 the following month

Input Credit: ✅ Full 100% Input Credit if importer is VAT-registered · Customs receipt (not a Tax Invoice) is the Input document

✨ Optimization: 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)

Pitfall: 🚨 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

✓ NYC Legal Case: Fashion brand importing THB 84M/year from Italy · BOI Category 5 machinery exemption · EU-TH FTA in negotiation · NYC Legal Customs + BOI Bundle THB 320k

🔄 Reverse Charge VAT (PP.36 — Self-Assessment)

Code PP.36

Rate: 7% self-assessed by the Thai buyer on behalf of the foreign supplier

Threshold: Any Thai operator paying for foreign services used in Thailand — no threshold, applies to every payment

Scope: Foreign B2B services (consulting, legal, software licence, royalty) · cross-border equipment rental · foreign professional services with output used in Thailand

Filing: 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

Input Credit: ✅ 100% Input Credit in the following month · net cash impact is zero but cash flow lags 30-45 days

✨ Optimization: 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

Pitfall: 🚨 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

✓ NYC Legal Case: Ayutthaya manufacturer · pays SAP licence Germany USD 4.8M/year · PP.36 + PND.54 bundle · NYC Legal THB 45k/case + audit defence THB 320k when RD queries

Decision Matrix — Thailand VAT 6 Regimes

Regime	Scope	Rate	Input Credit	Filing	Best For
Standard 7%	Domestic sale of goods/services	7%	✅ 100%	PP.30 · 15th / 23rd	🏆 General business · revenue > THB 1.8M · high Input VAT
Zero-Rated 0%	Exports + international service	0%	✅ 100% + cash refund	PP.30 + export docs	🏆 Exporters · international consulting · BOI/Free Zone
Exempt (§81)	Agri raw · school · hospital · bank	Not charged	❌ None	None	SMEs < THB 1.8M · regulated sectors · low Input
e-Service (PP.30.9)	Foreign digital → Thai B2C	7% simplified	❌ None	PP.30.9 · 23rd	Foreign SaaS · streaming · ads · marketplace
Import VAT (§82/13)	Physical imports	7% × (CIF + duty)	✅ 100%	At checkpoint + PP.30	Importers · traders · manufacturers
Reverse Charge (PP.36)	Paying foreign services used in Thailand	7% self-assessed	✅ 100% (+30d timing)	PP.36 · 7th	🚨 Mandatory for every Thai buyer of foreign services

FAQ — Thailand VAT 2026

What are the 6 VAT regimes in Thailand 2026?

(1) Standard 7% — general domestic goods/services · Revenue > THB 1.8M mandatory registration · 100% Input Credit · (2) Zero-Rated 0% — Export goods + International service · full Input Credit + cash refund · (3) Exempt (Sec.81) — agri raw, education, hospital, financial, residential rental, SME < 1.8M · no Input Credit · (4) e-Service PP.30.9 — foreign digital B2C > 1.8M/year (Google/Meta/Netflix/AWS) · simplified · (5) Import VAT (Sec.82/13) — 7% × (CIF + Duty + Excise) collected at Customs · Input 100% · (6) Reverse Charge PP.36 — Thai buyer self-assesses 7% on foreign B2B service used in Thailand · 30-day timing mismatch. NYC Legal casework 214 registrations + 178 refunds (2021-2025).

Should an SME below THB 1.8M revenue voluntarily register for VAT?

Consider 4 factors: (1) Input VAT / Revenue > 5% → worthwhile (startups, SaaS resellers, import traders) · (2) Customers are VAT-registered corporates → register so they can claim Input Credit = win deals · (3) Planning to exceed 1.8M within 12 months → register early to smooth transition · (4) Export/international service → register to unlock zero-rated refunds. Don't register if: B2C consumer business (must raise prices 7%) · service with no input · cash-heavy (audit risk). NYC Legal free assessment + registration THB 8,500.

Zero-Rated 0% vs Exempt — what is the difference and why does it matter?

🎯 Zero-Rated ≠ Exempt — the most important distinction in Thai VAT: (1) Zero-Rated: 0% rate but still inside VAT system → 100% Input Credit + cash refund available · (2) Exempt: outside VAT system → Input VAT becomes cost, cannot be recovered. Example: Furniture export THB 10M with Input 700k → Zero-Rated refund 700k back · Exempt = 700k lost as cost. Zero-Rated criteria: (a) Export goods with Customs entry + BL + SWIFT ≥ 90% foreign currency (b) International service 'entirely consumed' outside Thailand. Common rejection: marketing service targeting Thai audience even for foreign client → reclassified 7% Full. Substance-Over-Form documentation is critical.

What is PP.36 (Reverse Charge) and why is it audited so often?

🚨 PP.36 = Thai business paying foreign service used in Thailand must self-assess 7% VAT and file by the 7th of the next month on behalf of the foreign supplier. Example: paying SAP License Germany USD 100k → PP.36 7% = USD 7k self-filed. Why audited: (1) 78% of VAT disputes NYC Legal handles = PP.36 · (2) Companies forget to file because no physical invoice · (3) Revenue Department cross-checks bank statements + PND.54 (WHT) filings. Non-filing penalty: 100% VAT + 1.5%/month surcharge + bank freeze. Even though Input Credit is recoverable the following month, penalty still applies. Best practice: bundle PP.36 + PND.54 + substance documentation in one workflow.

How does PP.30.9 e-Service affect Thai businesses buying foreign services?

Depends on registration status: (1) Thai VAT-registered business buying from foreign SaaS registered under PP.30.9 (Google/Meta/AWS/Microsoft) → two options: (a) Present Thai TIN + VAT registration → foreign provider does not charge 7%, buyer self-assesses via PP.36 · (b) Do not present TIN → foreign provider charges 7% but Input Credit is unavailable (simplified regime issues no full tax invoice) · (2) Non-VAT consumers/SMEs → pay 7% in full. Recommended for corporates: always present TIN + self-assess via PP.36 = save 7% and reclaim Input Credit. Google Ads Manager, Meta Business Manager, AWS Console all have TIN fields.

When is e-Tax Invoice mandatory and how to prepare?

📅 Mandate timeline: (1) 1 Jan 2026 — Revenue > THB 500M/year mandatory · (2) 1 Jan 2028 — Revenue > 30M/year · (3) 1 Jan 2030 — every VAT-registered company. Systems supported: (a) e-Tax Invoice by Email (RD free · ≤ 6M/year) · (b) e-Tax Invoice & e-Receipt System via certified service providers (SAP · Oracle · Peak · FlowAccount) · (c) API direct integration (enterprise). Preparation: (1) Digital Signature Certificate from TDID/ThaiDigitalCert THB 3,500-8,000/year · (2) Integrate POS/ERP · (3) Train finance staff · (4) Migration takes 3-6 months. NYC Legal setup bundle THB 45,000-180,000 (SME → corp).

De Minimis was repealed on 5 Jul 2024 — impact on cross-border e-commerce?

🚨 Before 5 Jul 2024: Imports < THB 1,500 per parcel were VAT + duty exempt (De Minimis). After 5 Jul 2024: 7% VAT applies to every value (personal effects and samples still exempt). Impact: (1) Shopee/Lazada Cross-Border, Temu, SHEIN, Amazon Global — every order 7% + duty · (2) Buyers pay before receiving goods (COD at customs or marketplace prepaid) · (3) Marketplace Facilitators (platforms) are responsible for collecting VAT + filing PP.30.9 · (4) SME cross-border importers must adjust pricing model + choose logistics partners supporting prepaid VAT · (5) FTA (ASEAN · China · Japan) still reduces duty 0-5% but 7% VAT applies in every case.

How long does VAT refund take for exporters? Fast-Track options?

Standard timeline: (1) SME exporter: 60-120 days · (2) Regular corporate: 30-45 days · (3) Gold Card Exporter (RD Priority List): 15-25 days. Gold Card criteria: (a) Export ≥ THB 200M/year for 3 consecutive years · (b) Zero audit findings for 3 years · (c) Use e-Tax Invoice · (d) Compliance rating A+. Additional Fast-Track: (1) BOI Exporter — special refund track · (2) e-Refund Portal (online + bank account) 40% faster than paper · (3) IEAT Free Zone Exporter — VAT deferral (no refund needed) · (4) Zero-Rated international service — requires strong substance documentation, typically 2-3x slower than physical export. NYC Legal refund success 88% avg 8 months from 178 cases.

How does Apostille (14 Feb 2026) help VAT transactions?

🎯 4 primary use cases: (1) VAT Registration Certificate (Phor.Por.20) legalized for foreign use — previously 4-6 weeks via MOFA + Embassy · from 14 Feb 2026: single Apostille 5-10 days · (2) Export documents (Certificate of Origin · Commercial Invoice) — buyers in Hague states accept immediately · (3) Zero-Rated service documentation — foreign client certificates Apostilled stronger than notary alone · (4) VAT refund applications for foreign taxpayers (Tourist VRT · foreign business) — faster document authentication. Savings: 60-80% cost + 3-5 weeks. NYC Legal Fast-Track Bundle: VAT Reg + Apostille + Export Docs THB 65,000.

How does NYC Legal deliver end-to-end VAT services and what does it cost?

6 service tiers: (1) VAT Registration (Phor.Por.01) + POS setup THB 8,500-25,000 · (2) Monthly VAT filing (PP.30 + PP.36) THB 12,000-45,000/month (SME → corp) · (3) Zero-Rated export refund + Gold Card application THB 85,000 + 3% success fee · (4) e-Tax Invoice system setup + Digital Signature THB 45,000-180,000 · (5) PP.30.9 foreign e-Service registration + Tax Representative THB 180,000 setup + 25,000/month · (6) VAT audit defense + PP.36 dispute THB 320,000-1,200,000. Casework: 214 VAT registrations + 178 refunds + 46 PP.36 disputes (2021-2025) · success rate 95% · refund success 88%. Multidisciplinary team: CPAs + tax attorneys + former Revenue Department officers. Call +66-93-296-3639 · Line @nyclegal · free 30-min consultation.

Let NYC Legal handle your Thailand VAT end-to-end

VAT Registration (Phor.Por.01), Monthly Filing (PP.30 + PP.36), Zero-Rated Export Refund + Gold Card Application, e-Tax Invoice System Setup, PP.30.9 Foreign e-Service Registration + Tax Representative, and VAT Audit Defense + PP.36 Dispute. 95% success rate · 88% refund success · from 214 registrations + 178 refunds + 46 PP.36 disputes (2021-2025) · fees THB 8,500-1,200,000 · free 30-min consultation.

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