Educational Information Only
The content on this page is for general educational purposes and does not constitute legal advice. Every legal situation is unique. For matters involving investigation, arrest, litigation, or formal proceedings, consult a qualified legal professional.
PP.30 — Monthly VAT Return
Monthly VAT return filed by VAT-registered businesses. Reports output VAT (sales), input VAT (purchases), and net VAT payable / refundable.
When Used
By 15th (paper) / 23rd (e-file) of following month.
Who Files
VAT-registered businesses.
Fee & Logistics
No filing fee
Instant on e-filing
Revenue Office; e-Filing portal
Filing Method
- Online via e-Filing
- In-person at Revenue Office
Required Documents
- Output VAT records
- Input VAT records
- Tax invoices
Field-by-Field Walkthrough
VAT registration number
Por.Por.20 number.
Output VAT
Total output VAT (7% of taxable sales).
Input VAT
Total deductible input VAT.
Common Mistakes
- Claiming input VAT on disallowed expenses (entertainment, certain vehicles)
- Late filing — 1.5% per month interest + penalty
Legal Basis
Revenue Code §82/3, §83
This walkthrough summarises the practical filing requirements for a Thai government form as a starting point. Fees, procedures, and required documents change without notice — always verify with the issuing authority before filing. Educational use only; not a substitute for advice from a Thai-qualified lawyer, accountant, or licensed visa agent.
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