What is the P.P.30 VAT return, when is it due, and how do you fill it in from your sales?

Deadline and filing channels

File by the 15th of the following month. If you file through the Revenue Department's e-Filing system, you generally get 8 extra days under an extension notice that the Revenue Department renews periodically. Check the current year's notice before planning your payment. Multi-branch businesses can file combined at head office once approved.

Fields to fill in, and where the numbers come from

• Sales this month: the value of all goods and services for which tax invoices were issued, excluding VAT
• Zero-rated sales and exempt sales: kept separate from regular sales
• Output VAT: 7% of taxable sales, matching the output VAT report
• Purchases and input VAT: from full tax invoices received this month, or within 6 months of the month they were issued
• Tax payable or overpaid: output VAT minus input VAT. If negative, claim a cash refund or carry it forward to next month
• Credit notes and debit notes for the month are used to adjust sales and output VAT before you fill in the form

If you file late or file incorrectly

Late filing carries a criminal fine of up to 2,000 THB (usually settled at 500 THB if you file within 7 days) plus a surcharge of 1.5% per month on the tax due. If you find a mistake after filing, submit an additional return for that month; don't fold it into the next month.

Checklist before you hit submit

• Every sales tax invoice for the month is in the system, including those issued on the last day of the month
• Every purchase tax invoice is a full tax invoice, and the buyer name matches your business
• Credit notes issued this month have been deducted from sales
• The figures on the form match the output VAT and input VAT reports you must keep for inspection

How to do it in the app

In GORINY, the P.P.30 page totals sales, output VAT, purchases, and input VAT for the selected month from the accounting entries of sales documents and purchase bills, broken down by branch, and creates a text file for import into the Revenue Department's RD Prep program. Always check the figures against the actual tax invoices before filing.

Good to know: the VAT return in the program is prepared one branch at a time. Input VAT is gathered from purchase bills, expenses and assets recorded with a full tax invoice. Zero-rated and exempt sales go to their own boxes automatically if the tax type is set on the product before the sale, and tax overpaid last month is carried forward once last month's period is closed.

Frequently asked questions

No sales at all this month. Do I still need to file?

Yes, file a return with zeros. If you don't file, there's a penalty even when no tax is due.

If input VAT is more than output VAT, do I get a refund?

You can choose a cash refund, which is often audited before it's paid, or carry the balance forward to offset next month, which is more convenient for businesses with ongoing sales.

What's the difference between P.P.30 and P.P.36?

P.P.36 is used when you pay for services from a foreign provider that isn't VAT-registered in Thailand, such as some online advertising, and you as the payer remit the VAT on their behalf. P.P.30 is the business's own monthly return.

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