P.P.30 Monthly VAT Return
The monthly VAT return every VAT registrant files for each calendar month, even with no sales. Output VAT on sales is set against input VAT on purchases. When input is higher, the difference is carried forward or refunded under the Revenue Department's rules.
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Who this applies to
- Every VAT-registered business (registration is required above 1.8 million baht of annual turnover)
What to file
Form P.P.30 with output VAT at 7%, input VAT from valid tax invoices, and the VAT to pay or carry forward. Each month stands on its own: sales and purchases are reported in the month of the tax invoice, and a missing invoice cannot simply be added to a later month without your accountant's view.
How to file
On paper or online through e-Filing. AccountsOS works out the figures from your books and does not submit the return. Finn keeps the date on your calendar, reminds you before it falls due and shows the figures from the books your accountant needs.
Payment due
With the return.
Penalties for missing this deadline
Confirm the penalty and surcharge for a late P.P.30 with the Revenue Department or your accountant.
Filing checklist
- Check every purchase has a valid full tax invoice
- Remove VAT on entertainment and passenger cars
- File even when there were no sales
- Reconcile the sales in the P.P.30 with the sales in the books
- Keep the filing receipt with the month's records
Documents you'll need
- Sales tax invoices issued in the month
- Full tax invoices received for purchases
- The output and input tax reports for the month
Common mistakes to avoid
- Skipping a month with no sales
- Claiming input VAT on entertainment
- Assuming the 7% rate runs forever: the current decree runs to 30 September 2027
- Claiming VAT from an abbreviated tax invoice
- Reporting a sale in the month the money arrived instead of the month of the tax invoice
Never miss a Thailand deadline
AccountsOS tracks every Revenue Department (กรมสรรพากร) and Department of Business Development (กรมพัฒนาธุรกิจการค้า, DBD) deadline and reminds you weeks ahead.
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