P.P.36 in Thailand: Who Files, When It Is Due and How to Calculate It
Where we're coming from
We built Akon AI, which works out P.P.36 for companies every month. This guide summarises the rules from the Revenue Department's own form and e-Service documents, with every source linked.
"P.P.36 Thailand" 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 is the VAT remittance form a payer in Thailand files on behalf of a foreign service provider. When a company pays for Facebook ads, ChatGPT or cloud services used in Thailand, it works out 7% VAT on the amount actually paid and remits it within 7 days after the end of the month it paid (15 days by e-Filing). A VAT-registered company can then claim that VAT as input tax in the following month's P.P.30.
Updated: 2026-10-10
Key takeaways
- Who files: anyone who pays a provider that performs a service abroad which is used in Thailand, or a foreign operator doing business in Thailand temporarily without VAT registration.
- The base is the amount actually paid, times 7%. If you paid in a foreign currency, convert to baht at the Bank of Thailand's daily reference rate, per Section 9 of the Revenue Code.
- Deadline: within 7 days after the end of the month you paid; within 15 days by e-Filing.
- Late filing adds a surcharge of 1.5% per month or part of a month, from the deadline to the filing date.
- Paid several providers, or several kinds of payment, in one month? File a separate form for each payee and each payment type.
- e-Service rules (from 1 Sep 2021): foreign providers earning over THB 1.8 million a year from Thailand charge VAT to customers who are not VAT-registered; a VAT-registered company gives the platform its tax ID and files P.P.36 itself.
- General information, not tax advice; check specific cases with your accounting firm.
Decision guide
| Option | Best for | Watch out for |
|---|---|---|
| Give the platform your tax ID and file P.P.36 yourself | VAT-registered companies paying foreign providers for ads, AI, cloud or software; the VAT remitted becomes input tax in next month's P.P.30 | File within 7 days of month-end (15 by e-Filing); later filing adds 1.5% per month or part of a month |
| Let the platform charge VAT under the e-Service rules | Buyers who are not VAT-registered, buying electronic services from foreign providers registered under e-Service | Foreign services that are not electronic, such as consulting, may still need P.P.36; confirm with your accounting firm |
| File one P.P.36 per payee | Months where you paid several platforms, or several kinds of payment | The form's instructions require a separate filing for each payee and each payment type |
| Paying in a foreign currency | Bills in USD or another currency | Convert to baht at the Bank of Thailand daily reference rate (Revenue Code Section 9) before applying 7%, and keep the payment proof |
Frequently asked questions
What is P.P.36?
The Revenue Code's VAT remittance form a payer in Thailand uses to remit VAT on behalf of a foreign provider, which does not issue a Thai tax invoice.
Who has to file P.P.36?
Per the form's instructions, anyone who pays for a service performed abroad and used in Thailand, or pays a foreign operator doing business in Thailand temporarily without VAT registration. In practice: companies paying Facebook or Google for ads, or paying for ChatGPT, cloud or software from foreign providers.
When is P.P.36 due?
Within 7 days after the end of the month you paid, i.e. the 7th of the next month; within 15 days if you file by e-Filing.
What amount is the VAT based on, and what if we paid in dollars?
On the amount actually paid, times 7%. For a foreign-currency payment, convert to baht at the Bank of Thailand's daily reference rate under Section 9 of the Revenue Code. For example, USD 100 at 33 baht is a 3,300-baht base and 231 baht of VAT.
Can the VAT remitted on P.P.36 be claimed as input tax?
Yes, for VAT-registered companies: the P.P.36 payment receipt becomes input tax in the following month's P.P.30.
Is there a penalty for filing P.P.36 late?
Yes: a surcharge of 1.5% per month or part of a month on the tax due, counted from the deadline to the day you file.
How is e-Service tax different from P.P.36?
The e-Service rules in force since 1 September 2021 make foreign providers earning over THB 1.8 million a year from Thai users charge VAT to customers who are not VAT-registered. A VAT-registered company should give the platform its tax ID; the platform then bills the service only, and the company remits the VAT itself on P.P.36.
Do we also withhold tax on P.P.D.54?
It depends on the type of income. 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 still due; software licence fees are royalties under Section 40(3), withheld at 15% on P.P.D.54, which is a separate form from P.P.36. Have your accounting firm confirm case by case.
Can P.P.36 be automated?
Yes. iReadCustomer's Akon AI reads foreign service bills, totals the month's P.P.36, computes the 7% VAT, reminds you before the 7th and puts the form in the month-end pack for your accountant.
Sources
- กรมสรรพากร: แบบ ภ.พ.36 และคำแนะนำการกรอกและยื่นแบบ (พิมพ์ 2568)
- กรมสรรพากร: ภาษี e-Service คืออะไร
- กรมสรรพากร: อัตราแลกเปลี่ยนเงินตราต่างประเทศเป็นเงินตราไทยตามมาตรา 9 แห่งประมวลรัษฎากร
- กรมสรรพากร: คำวินิจฉัย กค 0706/10491 (17 ต.ค. 2550) ค่าโฆษณาบนเสิร์ชเอนจินต่างประเทศ และค่าสิทธิซอฟต์แวร์
- PEAK: ภ.พ.36 คืออะไร (กำหนดยื่น e-Filing และการใช้เป็นภาษีซื้อ)
- Akon AI
Our closest related service
Tax AI for Thai companies: Akon AI
See details →Other guides
Contact Us