All tools
VAT Tool

PP.36 Calculator — VAT on Foreign Services

Self-assessment VAT for services from foreign operators — Google Ads, Facebook Ads, TikTok, AWS, Adobe, Microsoft 365. Includes 7% VAT calculation, filing deadlines, and complete journal entries.

Ref: Thai Revenue Code §83/6 — Self-Assessment VAT|100% client-side — no data sent to server

Service Details

Google Ads, Facebook Ads, TikTok Ads, LINE Ads

Suggested rate — use your bank's rate on the transaction date

C. Who Must File PP.36?

1VAT-registered businesses paying for services from foreign operators (Revenue Code §83/6)
2Interest payments to foreign juristic persons
3Royalty / Commission / License fees paid overseas

Note: If the service is used in Thailand, PP.36 must always be filed.

Non-VAT-registered entities: still required to file PP.36, but the VAT paid becomes a cost (cannot be claimed as Input VAT credit).

How to use

  1. 1Select the service type (e.g. Online Advertising for Google/Facebook Ads, Software/SaaS for Adobe/AWS).
  2. 2Enter the invoice amount in the original currency and select the currency. Adjust the exchange rate to match your bank's rate on the transaction date.
  3. 3Select the service month — PP.36 must be filed and paid by the 7th of the following month (or 23rd if filing online via RD e-Filing).
  4. 4Review the journal entries in Section B — the PP.36 VAT remitted can be claimed back as Input VAT in the following month.

Disclaimer: PP.36 obligations apply to VAT-registered operators paying foreign service providers per Revenue Code §83/6. Exchange rates used must be the average buying rate from commercial banks or as published by the Revenue Department. Always verify with a CPA before filing.

Need help with PP.36 filing?

WACC Service handles PP.36 filing, bookkeeping for foreign expenses, and all monthly VAT/WHT returns for Thai SMEs nationwide.

Book Free ConsultationSee Pricing Plans