P.P.36 for ChatGPT and Foreign AI Tools: Tax ID, Invoices and Withholding
Where we're coming from
We pay for AI tools every month ourselves. This guide separates what OpenAI and the Revenue Department state from what still needs your accountant's judgement.
"P.P.36 ChatGPT" comes up often in buyer conversations. This page captures the framing we use from actual client work, not vendor-marketing slide decks.
Quick answer
P.P.36 for ChatGPT: a VAT-registered company paying for ChatGPT, the OpenAI API or other foreign AI tools self-assesses 7% VAT on the amount actually paid and remits it on P.P.36 within 7 days after month-end (15 by e-Filing). Add the company tax ID in OpenAI's Billing settings first, since changes only affect future invoices. Withholding tax still needs your accountant's judgement.
Updated: 2026-10-10
Key takeaways
- Personal ChatGPT (Plus): profile icon > Settings > Billing > Billing information > Edit, add the Tax ID, Save.
- ChatGPT Business: the workspace owner goes to Workspace settings > Billing > Settings > Edit, adds the Tax ID, Save.
- OpenAI API: anyone allowed to manage the organization's billing updates it in the organization's billing preferences.
- OpenAI says billing or Tax ID changes only affect future invoices, and an invalid Tax ID may be removed and taxes charged.
- Check whether the invoice carries a VAT line before booking it, and let your accounting firm decide how to record it.
- Withholding: ruling กค 0706/10491 separates services (Section 40(8), no withholding) from software royalties (Section 40(3), 15%); we found no ruling specific to ChatGPT or API subscriptions.
- General information, not tax advice; check specific cases with your accounting firm.
Frequently asked questions
Our company pays for ChatGPT. Do we file P.P.36?
If the company is VAT-registered, it self-assesses 7% VAT on what it pays the foreign provider and remits it on P.P.36. Per the form's instructions, whoever pays for a service performed abroad and used in Thailand is the one who files.
Where do we add our tax ID in ChatGPT?
Personal ChatGPT: profile icon > Settings > Billing > Billing information > Edit. ChatGPT Business: Workspace settings > Billing > Settings > Edit (workspace owner only). API: the organization's billing preferences. Changes only affect future invoices.
Does ChatGPT need withholding tax on P.P.D.54?
It needs a judgement call. Revenue Department ruling กค 0706/10491 (17 Oct 2007) treats services performed abroad as Section 40(8) income with no withholding, but software licence fees as Section 40(3) royalties withheld at 15%. We found no ruling naming ChatGPT or API subscriptions; have your accounting firm classify them.
When is P.P.36 for ChatGPT due?
Within 7 days after the end of the month you paid, or 15 days by e-Filing; late filing adds 1.5% per month or part of a month. A VAT-registered company claims the VAT as input tax in next month's P.P.30.
Do the same rules apply to Claude or Gemini?
The P.P.36 principle is the same for any foreign provider's service used in Thailand, but where to add a tax ID and what the invoice looks like differ by provider; check that provider's billing pages.
How is P.P.36 on AI tools calculated?
Take 7% of the amount actually paid, converting dollars at the Bank of Thailand daily reference rate. For example, USD 180 of API usage at 33 baht is a 5,940-baht base and 415.80 baht of VAT. Paid several providers in a month? File one form per payee.
Sources
- กรมสรรพากร: แบบ ภ.พ.36 และคำแนะนำการกรอกและยื่นแบบ (พิมพ์ 2568)
- OpenAI Help Center: Updating billing information, Tax ID and VAT ID
- กรมสรรพากร: คำวินิจฉัย กค 0706/10491 (17 ต.ค. 2550) ค่าโฆษณาบนเสิร์ชเอนจินต่างประเทศ และค่าสิทธิซอฟต์แวร์
- กรมสรรพากร: ภาษี e-Service คืออะไร
- กรมสรรพากร: อัตราแลกเปลี่ยนเงินตราต่างประเทศเป็นเงินตราไทยตามมาตรา 9 แห่งประมวลรัษฎากร
- PEAK: ภ.พ.36 คืออะไร (กำหนดยื่น e-Filing และการใช้เป็นภาษีซื้อ)
- Akon AI
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