VAT on imported services Thailand 2025: PP36 reverse charge, due dates, input tax credit, and e Service overlap

VAT on imported services Thailand 2025: PP36 reverse charge, due dates, input tax credit, and e Service overlap

Introduction

Buying services from abroad for use in Thailand triggers the reverse charge. The Thai Revenue Department states that services utilized in Thailand supplied by foreign providers are subject to VAT in Thailand and the Thai customer must file Form VAT 36 also known as PP36 to remit the tax on behalf of the offshore supplier.

This guide explains who must file PP36, how Section 83/6 of the Revenue Code creates the reverse charge, how due dates work in 2025 including the 8 day e filing extension to the 15th, how to evidence input tax credit in your PP30 return, and how PP36 interacts with Thailand’s e Service regime for non resident digital providers.

Legal backbone you can cite

• Reverse charge rule. Section 83/6 requires the payer in Thailand to remit VAT where payment is made to a business person providing services abroad and the services are used in Thailand.

• Revenue Department guidance. The RD’s VAT page confirms that services utilized in Thailand provided by foreign suppliers are subject to VAT and the Thai recipient must submit Form VAT 36.

• The form. PP36 English form shows fields for imported services and foreign currency information. Keep the PP36 receipt as your evidence.

• Due dates. Self assessed VAT such as PP36 is due within 7 days after month end for paper filing. Thailand’s 8 day e filing extension allows electronic filing to the 15th through 31 January 2027.

• Current rate. VAT is widely applied at 7 percent under the temporary reduction that is scheduled until 30 September 2025 unless extended.

VAT on imported services Thailand 2025 checklist

1) Confirm you have an imported service

If you buy services from a non resident and the service is used in Thailand, the reverse charge applies. Typical examples include cloud and software subscriptions, advertising, consulting, and platform fees. Use PP36 to remit VAT for that tax month.

2) Choose the correct filing path and calendar the due date

• Paper filing due by day 7 of the month following the tax month.

• E filing due by day 15 under the nationwide 8 day extension that runs to 31 January 2027. Align your cash forecast and approval flows to this date.

3) Compute the tax base and exchange rate

Where invoices are in foreign currency, convert to Thai baht using the Revenue Code rules for foreign currency conversion. Section 79/4 sets conversion principles for VAT. Use a reliable rate consistent with the Code and your policy. The PP36 form provides a space to reference the exchange rate document. Keep screenshots or bank advices with the return file.

4) Claim input tax correctly in PP30

If you are a VAT registrant, PP36 tax you paid for business use is normally creditable as input tax in your monthly PP30 return, subject to general input rules and evidence. The RD VAT page explains how excess input can be carried forward or refunded under time limits. Retain the PP36 receipt and supporting documents with your input tax records.

5) Understand how PP36 interacts with the e Service regime

Since 1 September 2021, non resident electronic service providers and platforms that sell to non VAT registered customers in Thailand must register and charge Thai VAT themselves through the RD e Service portal. Thai customers who are VAT registrants still use PP36 for electronic services from abroad and anyone taking non electronic services from abroad also uses PP36.

6) Record keeping and audit trail

Keep the foreign invoice or agreement, proof of payment, exchange rate evidence, your PP36 filing and payment slip, and the subsequent PP30 where you claim the input. This aligns with RD practice for monthly VAT and supports any refund or credit carry forward.

Worked scenarios

Scenario A: Google Ads for a Thai ecommerce brand

You pay Google Ireland for ads used in Thailand. Treat as imported services. File PP36 for the month of payment or use in Thailand, pay 7 percent, then claim the input in PP30 if fully business related. E file by day 15 under the TRD extension.

Scenario B: Cloud hosting plus consulting from a foreign vendor

Both the SaaS subscription and remote consulting used in Thailand are imported services. Include foreign currency conversion per Section 79/4 and keep the supporting exchange rate. Remit via PP36 and pull the PP36 tax into PP30 as input where eligible.

Scenario C: B2C streaming subscription paid by an individual

A non resident platform registered under e Service charges Thai VAT directly to non VAT registered customers. Individuals do not submit PP36 for those electronic services.

VAT on imported services Thailand 2025 due dates and penalties

• Due dates. PP36 paper filing is day 7 of the following month. E filing is day 15 via the 8 day extension through 31 January 2027.

• Penalties and surcharges. Self assessed VAT regimes like PP36 fall under the general VAT penalty framework if filed late or incorrectly. Thai practice notes that self assessed VAT must be submitted within 7 days after month end at local offices, with penalties for errors or delay. Use the e filing window to de risk timing.

Key distinctions to avoid mistakes

• Imported services vs zero rated exports. Services rendered in Thailand and utilized outside Thailand can be zero rated if conditions are met. This is the opposite direction from imported services and follows separate evidence rules.

• e Service vs PP36. If you are a VAT registrant, you still use PP36 for electronic services from abroad. If you are not VAT registered and buy electronic services, the foreign platform registered with RD should charge Thai VAT to you directly.

Call to action

If you want a clean, audit ready program for VAT on imported services Thailand 2025, GENTLE LAW IBL can map your spend to PP36, implement exchange rate and documentation controls, and align PP36 with PP30 input claims and with e Service obligations.

Book a consultation: https://www.gentlelawibl.com