📌 What is Form P.P.36?
Form Por.Por.36 is a VAT remittance form used when the payer of goods or services submits and pays VAT on behalf of a foreign seller or service provider who does not operate a business in Thailand. The current VAT rate is 7%.
📌 Who is required to submit Form P.P.36?
VAT-registered businesses in Thailand that utilize services from foreign companies which operate temporarily or provide services in Thailand are responsible for filing this form.
📌 Do online sellers need to file Form P.P.36?
Whether selling through online marketplaces such as Shopee or Lazada, or through social media platforms like Facebook, Instagram, YouTube, Line, or TikTok, the obligation is governed by the E-Service Law effective from September 1, 2021:
If you are not registered for VAT, you are not required to file Form P.P.36.
If you are registered for VAT and you use services from a foreign provider that does not operate a business in Thailand, and the service is used in Thailand, then you are required to file Form P.P.36
👉 The VAT paid can be claimed as input tax credit.
📌 Filing Deadline: Submit online by the 15th of the following month.
