P.P.36 for Google Ads: Thai VAT ID, Billing Entity and Filing
Where we're coming from
Google Ads bills Thai advertisers from Singapore and adds 7% VAT unless you register your Thai VAT ID. This guide follows Google's own tax page and the Revenue Department's form and ruling.
"P.P.36 Google 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 Google Ads: Google Asia Pacific Pte. Ltd. (Singapore) bills Thai advertisers, and since 1 September 2021 it adds 7% VAT for customers with a Thai billing address who have not added a 13-digit Thai VAT ID to their payments profile. A VAT-registered company should add its VAT ID, then self-assess 7% and remit it on P.P.36 within 7 days after month-end (15 by e-Filing).
Updated: 2026-10-10
Key takeaways
- The billing entity for Thailand is Google Asia Pacific Pte. Ltd. (Singapore); use it as the payee on P.P.36.
- Add the VAT ID in Google Ads: Billing icon > Settings > under "Thailand Tax Info" click the pencil, enter it in Tax Registration Number, then Save.
- Or in Google payments center: Settings > "Thailand Tax Info" > pencil > Tax Registration Number.
- Advertisers on monthly invoicing cannot add it themselves; they contact Google support with the Thai VAT ID.
- Fees for ads on a foreign search engine carry no withholding tax under ruling กค 0706/10491, but 7% VAT is due.
- General information, not tax advice; check specific cases with your accounting firm.
Frequently asked questions
Do we file P.P.36 for Google Ads?
If the company is VAT-registered and has added its Thai VAT ID, Google does not add the 7% VAT and the company remits it itself on P.P.36. The Revenue Department ruling on foreign search-engine ads says the payer must remit the 7% VAT.
Where do we add the VAT ID in Google Ads?
In Google Ads click the Billing icon, then Settings. Under "Thailand Tax Info" click the pencil, enter the Thai VAT ID in Tax Registration Number and click Save. On monthly invoicing, ask Google support to update it.
Google already charged 7% VAT because no VAT ID was set. Now what?
Google adds 7% VAT for customers without a 13-digit Thai VAT ID, so add yours now to stop it on future charges. Ask your accounting firm how to book the VAT already charged.
Who bills Google Ads in Thailand?
Google Asia Pacific Pte. Ltd. in Singapore, per the Thailand section of Google Ads' tax page.
Does Google Ads need withholding tax on P.P.D.54?
No. Revenue Department ruling กค 0706/10491 (17 Oct 2007) treats foreign search-engine ad fees as Section 40(8) income with no withholding, whether or not the provider's country has a tax treaty with Thailand; 7% VAT is still due.
How is P.P.36 on Google Ads calculated, and when is it due?
Take 7% of the amount actually paid, converting foreign currency at the Bank of Thailand daily reference rate, and file within 7 days after month-end, or 15 by e-Filing. The VAT remitted becomes input tax in next month's P.P.30.
Sources
- กรมสรรพากร: แบบ ภ.พ.36 และคำแนะนำการกรอกและยื่นแบบ (พิมพ์ 2568)
- Google Ads Help: Taxes (Thailand section)
- 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
Our closest related service
Tax AI for Thai companies: Akon AI
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