# PP.30: who files the VAT return, and when

> Source: https://panyaplus.com/en/guides/pp30 · a guide from Panya · facts checked against the sources on 2026-10-20 · last changed 2026-10-23

A VAT-registered business in Thailand files PP.30 (ภ.พ.30) every month, paying the month's output VAT less its input VAT by the 15th of the next month on paper, or by the 23rd when filed online. A business whose sales of goods or services exceed 1.8 million baht a year must register within 30 days of passing that figure, and the rate in force is 7% until 30 September 2570 (2027).

## Who registers and files PP.30

- A person who regularly supplies goods or services in Thailand with turnover above **1.8 million baht a year** must register for VAT before starting business, or within **30 days** after passing the threshold.
- A business below the threshold is exempt, but may register voluntarily.
- Once registered, it files PP.30 every month, showing the output and input VAT of the tax month.
- A business that is not registered may not issue tax invoices. One that issues them without the right becomes liable for the VAT shown on them.

## The VAT rate, 2569–2570 (2026–2027)

| Item | Rate | Period | Source |
|---|---|---|---|
| Statutory rate | 10% | Permanent | Revenue Code s.80 |
| Rate applied | **7%** (6.3% VAT + 0.7% local tax) | 1 Oct 2569 – 30 Sep 2570 (2026–2027) | Royal Decree No. 807 (B.E. 2569), Royal Gazette 23 Aug 2569 (2026) |
| Previous period | 7% | 1 Oct 2568 – 30 Sep 2569 (2025–2026) | Royal Decree No. 799 (B.E. 2568) |
| Exports and the other supplies of s.80/1 | 0% | Permanent | Revenue Code s.80/1 |

The 7% applies to supplies whose tax point falls in that period, so the date that matters is the tax point, not the date a document is printed. The reduction has been extended a year at a time by a new Royal Decree; No. 807 is the latest.

## When output VAT arises

Output VAT belongs to the tax month in which the liability arises, the tax point.

| Supply | The tax point is | Or earlier, if one of these comes first |
|---|---|---|
| Goods (s.78(1)) | Delivery | Transfer of ownership, payment, or a tax invoice issued |
| Services (s.78/1(1)) | Payment received | A tax invoice issued, or the service used |
| Services performed abroad and used in Thailand (s.78/1(3)) | Payment | The recipient self-assesses the VAT on PP.36 |

So a bill for a service, before payment, creates no output VAT as long as no tax invoice has been issued and the service has not been used. The VAT arises on payment, and the tax invoice must be issued as soon as the liability arises.

## When PP.30 is due

| How you file | Due | Basis |
|---|---|---|
| On paper, at the Area Revenue Branch Office | By the **15th** of the next month, with payment | Revenue Code s.83 |
| Online (e-Filing) | By the **23rd** of the next month | Ministry of Finance announcement No. 7 on internet filing, for returns due from 1 Feb 2567 to 31 Jan 2570 (2024–2027) |

When the last day is a Saturday, a Sunday or a government holiday, the return may be filed on the next working day without penalty or surcharge (Revenue Department order ป.117/2545; see [Tax deadlines that fall on a holiday](https://panyaplus.com/en/guides/tax-deadlines-holidays)).

| Tax month | On paper | Online |
|---|---|---|
| October 2569 (2026) | Mon 16 Nov 2569 (the 15th is a Sunday) | Mon 23 Nov 2569 |
| November 2569 (2026) | Tue 15 Dec 2569 | Wed 23 Dec 2569 |
| December 2569 (2026) | Fri 15 Jan 2570 (2027) | Mon 25 Jan 2570 (the 23rd is a Saturday) |

> **Note:** The table moves dates off weekends only; a government holiday announced later moves them too. For returns due after 31 January 2570 (2027), check whether the Ministry of Finance has renewed its internet-filing announcement.

## Working out the VAT payable

- The month's VAT payable is **output VAT − input VAT** for the tax month (s.82/3).
- When input VAT is larger, the excess may be refunded in cash or carried forward as a credit to the next month. A refund must be claimed within 3 years of the filing deadline.
- Some input VAT cannot be claimed (non-creditable input VAT, s.82/5): with no tax invoice; on a tax invoice whose material items are wrong or incomplete; input VAT not related to the business; entertainment expenses; and a tax invoice issued by someone not entitled to issue it.

## A tax invoice that arrives late

Input VAT is normally claimed in the tax month of the supplier's tax invoice date. Section 82/3, paragraph 2, lets it be claimed in a later month for a necessary reason the Director-General prescribes, but no later than 3 years from the tax invoice date. Director-General's VAT Notification No. 4 (as amended by No. 76, in force from 1 May 2541 (1998)) sets out:

- the accepted reasons: trade custom; force majeure; and a tax invoice received in a month other than the month shown on it;
- the window: "within six months counting from the month after the month in which the tax invoice was issued";
- the note to write on the invoice: "ถือเป็นภาษีซื้อในเดือนภาษี …" (claimed as input VAT in the tax month …).

## The output and input tax reports

A VAT-registered business keeps an output tax report, an input tax report and, if it sells goods, a goods and raw materials report (s.87), separately for each establishment. Director-General's Notification No. 89 requires output VAT to be entered within 3 business days of the tax invoice date, and input VAT within 3 business days of receiving the tax invoice.

## Worked example

A VAT-registered company has these figures for the tax month October 2569 (2026):

| Item | Value (baht) | VAT 7% (baht) |
|---|---:|---:|
| Sales in the month | 500,000.00 | 35,000.00 |
| Purchases on tax invoices dated in the month | 300,000.00 | 21,000.00 |
| A supplier's tax invoice dated 28 Sep 2569, received on 5 Oct 2569 | 10,000.00 | 700.00 |

- Output VAT: 35,000.00 baht.
- Input VAT: 21,000.00 + 700.00 = 21,700.00 baht. The late invoice can be claimed in October: it was received in a month other than the one on it, and the six months, counted from October 2569, run to the tax month March 2570.
- VAT payable: 35,000.00 − 21,700.00 = **13,300.00 baht**.
- File on paper by Monday 16 November 2569, or online by Monday 23 November 2569.

Had the month's input VAT been 40,000.00 baht, the excess of 5,000.00 baht could be refunded or carried forward to the next month.

## In Panya

Panya's output and input tax reports follow the Revenue Department's layout, and the PP.30 summary above them gives lines 1 to 9 of the return, ready to type into e-Filing. Every sale, purchase, deposit, credit note and debit note lands in the tax month of its tax point; VAT on services is recognised when paid, and a late supplier invoice can be claimed in a later month. See [Filing PP.30 in the manual](https://panyaplus.com/manual/08-reports#filing-pp30), [Claiming input VAT in a later month](https://panyaplus.com/manual/03-purchasing#claiming-input-vat-in-a-later-month) and [Thai tax in Panya](https://panyaplus.com/en/tax).

## FAQ

### When is PP.30 due if I file online?

By the 23rd of the next month, under the Ministry of Finance's announcement No. 7 on internet filing, which covers returns due up to 31 January 2570 (2027). On paper, PP.30 is due by the 15th.

### Until when is VAT 7%?

Royal Decree No. 807 keeps the 6.3% rate, 7% with the local tax, until 30 September 2570 (2027). The rate in the Revenue Code is 10%; the reduced rate has been extended a year at a time.

### What if input VAT is larger than output VAT?

File PP.30 as usual. The excess can be refunded in cash or carried forward as a credit to the next month; a refund must be claimed within 3 years of the filing deadline.

### Can I claim input VAT from a tax invoice that arrived late?

Yes, when it was received in a month other than the one shown on it, or for trade custom or force majeure. Claim it within six months counting from the month after the invoice month, and note on the invoice the tax month it is claimed in.

### Can a business below 1.8 million baht register for VAT?

Yes. A business below the threshold is exempt but may register voluntarily; once registered it files PP.30 every month like any other VAT-registered business.

## Sources

- [Revenue Code ss.80–82/18, VAT (Revenue Department, in Thai)](https://www.rd.go.th/5206.html)
- [List of Royal Decrees, including No. 807 (Revenue Department)](https://www.rd.go.th/1603.html)
- [Value Added Tax overview (Revenue Department, in English)](https://www.rd.go.th/english/6043.html)
- [Director-General's VAT Notification No. 4 (Revenue Department)](https://rd.go.th/3417.html)
- [Director-General's VAT Notification No. 89, tax reports (Revenue Department)](https://www.rd.go.th/3374.html)
- [Ministry of Finance announcement No. 7 on internet filing (Revenue Department)](https://www.rd.go.th/fileadmin/user_upload/kormor/newlaw/mofexpandfornet7A.pdf)
- [Revenue Department order ป.117/2545, deadlines on holidays (Revenue Department)](https://www.rd.go.th/10499.html)
- [Revenue Code ss.78–78/3, tax point (statute mirror, drthawip.com)](https://www.drthawip.com/book/export/html/3684)

_This guide is general information from the sources above, not legal or tax advice: check the sources, or ask an accountant, before you rely on it._