Can I Claim Input VAT You Cannot Claim as a Business Expense in Thailand?
Input VAT that Section 82/5 blocks cannot go on your P.P.30, but it can usually be deducted as a cost for corporate income tax.
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What Revenue Department (กรมสรรพากร) says
Section 82/5 of the Revenue Code lists input VAT that cannot be claimed: no valid tax invoice, entertainment, passenger cars of up to 10 seats and their running costs, and other listed cases. The Revenue Department guidance says such VAT can be deducted as an expense for CIT. The input VAT on a purchase can only be claimed by a VAT registrant holding a full tax invoice that shows the supplier's and the buyer's details and the VAT separately.
When you can claim
- VAT on entertainment within the 0.3% cap, as part of the cost
- VAT on passenger car fuel for business use, as part of the cost
- VAT on purchases where the supplier's invoice is missing a required detail, once your accountant agrees the cost itself is deductible
When you cannot claim
- Any of this VAT on the P.P.30 return
- VAT on private purchases, which is neither input VAT nor a business cost
- VAT on purchases made before the company registered for VAT, as input VAT on the P.P.30
Good to know
Pro tip: Finn moves blocked VAT to the cost line automatically, so your P.P.30 figures stay clean. Check new supplier invoices for the company's name, address and tax ID before paying. Asking for a corrected invoice early is easier than claiming later.
Important: An abbreviated tax invoice, such as a till receipt, is not a full tax invoice. Its VAT cannot go on the P.P.30.
Related expenses
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