P.P.36 for Facebook (Meta) Ads: VAT ID, Receipts and Filing
Where we're coming from
Facebook ads are the most common foreign bill a Thai SME pays. This guide follows Meta's own Thailand VAT page and the Revenue Department's form and rulings, step by step.
"P.P.36 Facebook ads" 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 Facebook ads: since September 2021 Meta adds 7% VAT for advertisers whose "Sold to" address is in Thailand and who have not added a VAT ID to their ad account. Once a VAT-registered company adds its VAT ID, Meta stops adding VAT and the company self-assesses 7% on what it paid, remits it on P.P.36 within 7 days after month-end (15 by e-Filing) and claims it as input tax the following month.
Updated: 2026-10-10
Key takeaways
- Meta adds 7% VAT whether the ads are bought for business or personal use, until a VAT ID is on the ad account.
- Meta's Thailand VAT page says the VAT ID is added in the ad account's Payment settings, and it then appears on your ads receipts.
- Changes to account information only apply to future receipts, so add the VAT ID before you start spending.
- Download receipts in the Billing section of Ads Manager: pick the date range, then the download icon in the Action column. You must be an ad account admin.
- Meta receipts always show a VAT total, even for transactions where no VAT was charged.
- File a separate P.P.36 for Meta as a payee, per the form's instructions.
- General information, not tax advice; check specific cases with your accounting firm.
Frequently asked questions
Do we file P.P.36 for Facebook ads?
Yes, if the company is VAT-registered and its VAT ID is on the ad account. Meta states that once the VAT ID is added it no longer adds VAT and the advertiser self-assesses Thai VAT under reverse charge, which in Thailand means filing P.P.36.
Where do we add the VAT ID for Facebook ads?
Meta's Thailand VAT page says to add it in the ad account's Payment settings, after which it shows on your ads receipts. Changes only apply to future receipts.
Meta already charged us 7% VAT because no VAT ID was set. Now what?
Add the VAT ID now so it applies to future charges; it does not change past receipts. Ask your accounting firm how to book the VAT already charged.
How is P.P.36 on Facebook ads calculated?
Take 7% of the amount actually paid. For a dollar payment, convert at the Bank of Thailand daily reference rate under Section 9. For example, USD 500 of ads at 33 baht is a 16,500-baht base and 1,155 baht of VAT.
Do Facebook ads need withholding tax on P.P.D.54?
Revenue Department ruling กค 0706/10491 (17 Oct 2007) treats fees for ads on a foreign search engine as Section 40(8) income with no withholding, though 7% VAT is due. That ruling is about search-engine ads; have your accounting firm confirm the same treatment for Meta ads.
When is P.P.36 for Facebook ads 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.
Sources
- กรมสรรพากร: แบบ ภ.พ.36 และคำแนะนำการกรอกและยื่นแบบ (พิมพ์ 2568)
- Meta Business Help Center: About Thailand's value-added tax (VAT)
- Meta Business Help Center: Download receipts for Meta ads
- กรมสรรพากร: คำวินิจฉัย กค 0706/10491 (17 ต.ค. 2550) ค่าโฆษณาบนเสิร์ชเอนจินต่างประเทศ และค่าสิทธิซอฟต์แวร์
- กรมสรรพากร: อัตราแลกเปลี่ยนเงินตราต่างประเทศเป็นเงินตราไทยตามมาตรา 9 แห่งประมวลรัษฎากร
- PEAK: ภ.พ.36 คืออะไร (กำหนดยื่น e-Filing และการใช้เป็นภาษีซื้อ)
- Akon AI
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Tax AI for Thai companies: Akon AI
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