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P.P.36 calculatorVAT on foreign services

Enter what you paid Meta, Google, ChatGPT or a foreign cloud to see the 7% VAT to remit, the filing due dates and the month you can claim it as input tax.

  • Several lines, any currency
  • Shows the due dates
  • No sign-up
Which month did you pay?

The month you paid the foreign provider

What did you pay for, and how much?

One line per charge, in baht or another currency

Paid in a foreign currency? Convert it at the Bank of Thailand’s daily reference rate (Revenue Code section 9). This calculator does not fetch rates — type the rate yourself. See Bank of Thailand rates

Your P.P.36

Enter the month and an amount and the result appears straight away.

How it works

The tax base is the amount actually paid, converted to baht at the rate you enter (rate 1 for baht). Each line is rounded half-up to the satang, then the lines are added. VAT = total base × 7%, rounded to the satang. The due dates are the 7th (paper) and the 15th (e-Filing) of the month after payment, and the VAT can be claimed as input tax in the next month’s P.P.30. Withholding tax (P.N.D.54) and late-filing surcharges are not calculated.

Sources

General information, not tax advice — check with your accounting firm.

Frequently asked questions

What is P.P.36 and who files it?

P.P.36 (ภ.พ.36) is the form on which the payer remits VAT itself when it pays a provider that delivers a service from abroad that is used in Thailand — Meta or Google ads, ChatGPT or Claude, foreign cloud and software — and when it pays a foreign business operating in Thailand temporarily that is not VAT-registered. The base is the amount actually paid and the rate is 7%: a 10,000-baht service means 700 baht of VAT (sources: Revenue Department P.P.36 form, rd.go.th/fileadmin/tax_pdf/vat/2568/pp36_010968.pdf, and PEAK).

When is P.P.36 due?

On paper, within 7 days from the end of the month in which you paid (Revenue Department P.P.36 form, rd.go.th/fileadmin/tax_pdf/vat/2568/pp36_010968.pdf). Filed online (e-Filing), within 15 days from the end of that month (PEAK). So a payment in September is due on paper by 7 October, or by e-Filing by 15 October. Late filing carries a surcharge of 1.5% per month or part of a month, which this calculator does not compute.

I paid in dollars — which exchange rate do I use?

Revenue Code section 9 converts foreign currency to baht at the Bank of Thailand’s daily reference rate (Ministry of Finance notification of 8 February 2005, amended No. 2 effective 17 July 2020 — rd.go.th/25611.html). This calculator does not fetch rates: open the Bank of Thailand rate page, type the rate in, and ask your accounting firm which day’s rate to use.

The platform already charged me VAT — do I still file P.P.36?

Since 1 September 2021, foreign e-service providers earning over 1.8 million baht a year from Thai users charge VAT to customers that are not VAT-registered. A VAT-registered company should give the platform its tax ID so the platform bills the service only, then remit the VAT itself on P.P.36.

Can I claim the P.P.36 VAT back?

If you are VAT-registered, the receipt for the VAT you remitted on P.P.36 can be claimed as input tax in the following month’s P.P.30 (PEAK). That is why the result shows the month to claim it.

Do I also withhold tax on P.N.D.54?

It depends on the type of income. Revenue Department ruling กค 0706/10491 (17 Oct 2007) treats foreign search-engine ad fees as Section 40(8) income with no withholding, while software licence fees are Section 40(3) royalties withheld at 15%. This calculator does not compute it — ask your accounting firm.

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