Thai tax
VAT, PP.30 and withholding tax, ready from your documents
Panya prepares Thai tax from the documents you post. Every tax invoice, receipt, credit and debit note goes into the output and input VAT reports with the PP.30 summary; payments withhold tax and print the 50 ทวิ; and the month's PND.3, PND.53 and PND.54 come with RD Prep files for e-Filing. It also records PP.36 on services bought from abroad and sends e-Tax invoices, free on every plan.
- The PP.30 summary from the VAT reports
- RD Prep files for PND.1, 2, 3 and 53
- A 50 ทวิ with every payment
- e-WHT and e-Tax Invoice
Every Revenue Department form a company files each month
Output and input VAT reports
In the Revenue Department's layout, each document under the month of its tax point, with the PP.30 summary: sales, zero-rated and exempt sales, output VAT, input VAT and the VAT payable.
In the manual → Output and input VAT reportsVAT on services when paid
A service invoice holds its VAT as undue until the receipt, which issues the tax invoice. Input VAT can be claimed in a later month, and non-creditable VAT is kept apart.
In the manual → VAT on services when paidTax invoices, credit and debit notes
Full tax invoices with the buyer's tax ID and head office or branch, and credit and debit notes that name the original invoice and correct the VAT in the month they are issued.
In the manual → Tax invoices, credit and debit notesWithholding tax on every payment
Several income types on one payment, each at its rate, the 50 ทวิ printed from the payment, and the certificates your customers give you tracked.
In the manual → Withholding tax on every paymentPND.1, 2, 3, 53 and 54
The month's withholding by return, with the form's summary, and RD Prep files to import into the Revenue Department's program. PND.54, for foreign companies, is filed on e-Filing.
In the manual → PND.1, 2, 3, 53 and 54e-Withholding Tax
Payments made through e-WHT, at the reduced rate, are listed, and left out of the RD Prep file because the bank has remitted the tax.
In the manual → e-Withholding TaxPP.36 on services from abroad
VAT self-assessed on payments to foreign suppliers and filed by month; for a VAT-registered company it becomes input VAT on that month's PP.30.
In the manual → PP.36 on services from abroade-Tax Invoice
Send e-Tax Invoice by Email with the time-stamp service, or ETDA-standard XML through an e-Tax service provider, which signs and files it.
In the manual → e-Tax InvoiceThe monthly tax calendar
| Form | What it reports | On paper | Online |
|---|---|---|---|
| PP.30 (ภ.พ.30) | Output VAT less input VAT for the month | 15th of the next month | 23rd |
| PND.1 (ภ.ง.ด.1) | Tax withheld from salaries and other s.40(1)/(2) income | 7th of the next month | 15th |
| PND.3 (ภ.ง.ด.3) | Tax withheld from individuals' other income | 7th of the next month | 15th |
| PND.53 (ภ.ง.ด.53) | Tax withheld from companies and partnerships | 7th of the next month | 15th |
| PND.54 (ภ.ง.ด.54) | Tax withheld from foreign companies with no business in Thailand | 7th of the next month | 15th |
The online dates are those of the Ministry of Finance's internet-filing announcement No. 7, for returns due up to 31 January 2570. A date that falls on a Saturday, Sunday or public holiday moves to the next working day.
Guides on the subject
The rules, rates and dates, with a worked example and their sources. All guides →
- PP.30: who files the VAT return, and when
PP.30 is Thailand's monthly VAT return, due by the 15th of the next month on paper or the 23rd online. VAT is 7% to 30 Sep 2570 (2027). With an example.
Checked 20 October 2026
- Thai withholding tax rates, and when to use PND.3, PND.53 or PND.54
Thai withholding tax under ท.ป.4/2528: services 3%, rent 5%, advertising 2%, transport 1%. PND.3, 53 or 54, due the 7th or 15th, and e-WHT 1%.
Checked 20 October 2026
- The 50 ทวิ withholding tax certificate: when to issue it and what it shows
Thailand's 50 ทวิ withholding tax certificate: issued each time tax is withheld, and for salaries by 15 February or a month after leaving. What it shows.
Checked 20 October 2026
- What a Thai full tax invoice must show
What a Thai full tax invoice (s.86/4) must show: tax IDs, head office or branch, language, currency, copies, 5 years' keeping, abbreviated invoices.
Checked 16 October 2026
- What happens when a Thai tax deadline falls on a holiday
A Thai tax or social security deadline on a weekend or public holiday moves to the next working day, without penalty. The rules, the dates and examples.
Checked 20 October 2026
Questions, answered
Which tax returns does Panya prepare?
PP.30 from the VAT reports; PND.1, PND.2, PND.3, PND.53 and PND.54 from the withholding tax report, with RD Prep files for all but PND.54; PP.36; and the yearly PND.1ก and PND.2ก. The corporate income tax returns, PND.50 and PND.51, are not prepared.
Does Panya file the returns for me?
No, it prepares them. You enter the PP.30 summary on the Revenue Department's e-Filing site, and import the RD Prep files into the RD Prep program, then file.
What VAT rate does Panya use?
7%, the rate in force until 30 September 2570 under Royal Decree No. 807. Panya keeps the rate with its dates in Setup, and each document takes the rate in force on its date.
Does Panya issue e-Tax invoices?
Yes. Smaller businesses can send e-Tax Invoice by Email with the time-stamp service. Larger ones send ETDA-standard XML through an e-Tax service provider, which signs and files it.
What if a due date falls on a holiday?
The Revenue Department moves it to the next working day, without a penalty or surcharge, under its order ป.117/2545. Panya's payroll runs and PP.36 page show the dates already moved.
File this month's tax from Panya
Post your documents and the reports are ready when the month ends. Free.