Thailand VAT Filing and Compliance Requirements
Updated 2 months ago
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Once registered, you are required to file VAT returns monthly and remit any VAT collected. This article covers the filing schedule, deadlines, and key compliance rules for both resident and non-resident registrants.
Filing Frequency
All Thailand VAT registrants, whether under standard VAT or VES, file monthly returns. There is no quarterly filing option.
Filing Deadlines
Registration Type | Filing Method | Deadline |
|---|---|---|
Standard VAT (resident) | Electronic filing | 23rd of the following month |
Standard VAT (resident) | Paper filing | 15th of the following month |
VES (non-resident) | Online portal | 23rd of the following month |
Payment is due on the same date as the filing deadline.
If the deadline falls on a Saturday, Sunday, or Thai national holiday, it automatically extends to the next working day.
First Filing Period
For resident businesses, the first filing period begins on the VAT registration date and runs to the end of that calendar month.
For non-resident VES registrants, the first filing period begins on the VES application submission date and runs to the end of that calendar month.
Only transactions from the registration or application date onward are included in the first filing.
Payment Method
Resident businesses must pay VAT using a local Thai bank account.
Non-resident VES registrants do not need a Thai bank account. VAT is paid in full in Thai Baht via international wire transfer, credit card, or debit card.
Forms to Know
Form | Purpose |
|---|---|
P.P.30 | Monthly VAT return for standard VAT registrants |
P.P.36 | VAT remittance form used by Thai buyers when self-assessing reverse charge VAT on services received from abroad |
VES Return | Monthly return for non-resident VES registrants, filed via the VES portal |
Input Tax Credits
Standard VAT registrants may claim input tax credits by offsetting input VAT against output VAT on their P.P.30 return. Credits related to exempt activities, entertainment expenses, or mixed-use inputs may be restricted or require apportionment.
VES registrants cannot claim any input tax credits. The scheme is pay-only.
Currency Conversion
If a VES registrant collects revenue in a foreign currency, the amount must be converted to Thai Baht using the Bank of Thailand's average buying rate on the last business day of the month before filing.
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