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.36 — Reverse-Charge VAT (Foreign Services)
Self-assessed VAT return for services received from foreign suppliers (reverse-charge mechanism). Common for foreign professional services, software licences, and other cross-border service imports.
When Used
By 7th of following month after payment to foreign service provider.
Who Files
Thai recipients of services from foreign suppliers.
Fee & Logistics
No filing fee
Instant on e-filing
Revenue Office; e-Filing
Filing Method
- Online via e-Filing
Required Documents
- Foreign supplier invoice
- Payment evidence
Field-by-Field Walkthrough
Payer Tax ID
Filer's Tax ID.
Foreign supplier details
Supplier name and country.
Service value
Service-fee amount.
Common Mistakes
- Forgetting reverse-charge on SaaS / cloud services — common audit finding
Legal Basis
Revenue Code §83/3
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.
Professional Legal Assistance
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