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openaccountants/skills/thailand-vat.md
thailand-vat.md529 lines24.8 KB
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1---
2name: thailand-vat
3description: Use this skill whenever asked to prepare, review, or classify transactions for a Thailand VAT (ภาษีมูลค่าเพิ่ม) return (PP.30), classify transactions for Thai VAT purposes, or advise on VAT registration and filing in Thailand. Trigger on phrases like "ภาษีมูลค่าเพิ่ม", "Thai VAT", "PP.30", "VAT Thailand", "Revenue Department Thailand", or any Thailand VAT request. ALWAYS read this skill before touching any Thailand VAT work.
4version: 2.0
5jurisdiction: TH
6tax_year: 2025
7category: international
8depends_on:
9 - vat-workflow-base
10---
11 
12# Thailand VAT (ภาษีมูลค่าเพิ่ม) Skill v2.0
13 
14---
15 
16## Section 1 — Quick reference
17 
18| Field | Value |
19|---|---|
20| Country | Thailand (ราชอาณาจักรไทย) |
21| Tax | ภาษีมูลค่าเพิ่ม (Phaasi Mun Lak Phoem — VAT) |
22| Currency | THB (Thai Baht / บาท) |
23| Tax year | Calendar year (1 Jan – 31 Dec) |
24| Standard rate | 7% (reduced from 10%; currently extended to 2025 — verify) |
25| Zero rate | 0% (exports of goods; services provided in Thailand but used abroad; international transport) |
26| Exempt | Agricultural products (unprocessed), educational services, medical/health services, domestic land transport, financial services (interest, insurance premiums), cultural/religious services |
27| Registration threshold | THB 1,800,000/year |
28| Tax authority | กรมสรรพากร Revenue Department (RD) |
29| Return form | แบบ ภ.พ.30 (PP.30) — monthly VAT return |
30| Filing portal | E-Filing: https://efiling.rd.go.th |
31| Filing deadline | 15th of following month (paper); 23rd of following month (e-filing) |
32| Key tax invoice | ใบกำกับภาษี (Bai Kamkap Phaasi) — required for input credit |
33| Tax ID | เลขประจำตัวผู้เสียภาษี (13-digit tax ID) |
34| Contributor | Open Accountants Community |
35| Validated by | Pending — requires sign-off by a Thai-licensed CPA or tax consultant |
36| Skill version | 2.0 |
37 
38### Key PP.30 return lines
39 
40| Line | Meaning |
41|---|---|
42| 1 | Sales subject to 7% VAT (net) |
43| 2 | Output VAT at 7% |
44| 3 | Zero-rated sales (exports) |
45| 4 | Exempt sales |
46| 5 | Total purchases with input VAT (net) |
47| 6 | Total input VAT claimed |
48| 7 | Net VAT payable (line 2 − line 6) |
49| 8 | Excess input credit carried forward |
50| 9 | Penalties and surcharges (if any) |
51| 10 | Net amount payable |
52 
53### Conservative defaults
54 
55| Ambiguity | Default |
56|---|---|
57| Unknown rate on a sale | 7% standard rate |
58| Unknown counterparty country | Domestic Thailand |
59| Unknown whether export qualifies for 0% | 7% until export evidence confirmed |
60| Unknown business-use % (vehicle, phone) | 0% input credit |
61| Unknown whether tax invoice is compliant | No input credit |
62| Unknown whether supply is exempt or taxable | Taxable at 7% |
63| Unknown B2B vs B2C for cross-border services | B2C — 7% if consumed in Thailand |
64 
65### Red flag thresholds
66 
67| Threshold | Value |
68|---|---|
69| HIGH single transaction | THB 100,000 |
70| HIGH tax delta on single default | THB 7,000 |
71| MEDIUM counterparty concentration | >40% of output or input |
72| MEDIUM conservative default count | >4 per period |
73| LOW absolute net VAT position | THB 50,000 |
74 
75---
76 
77## Section 2 — Required inputs and refusal catalogue
78 
79### Required inputs
80 
81**Minimum viable** — bank statement for the month in CSV, PDF, or pasted text. Confirmation of VAT registration number (เลขประจำตัวผู้เสียภาษีอากร).
82 
83**Recommended** — ใบกำกับภาษี (tax invoices) for all input credits claimed, sales invoices for all output, prior month PP.30 and credit carried forward.
84 
85**Ideal** — complete purchase/sales ledger, export documentation (ใบขนสินค้า customs declaration), asset register.
86 
87**Refusal if minimum missing — SOFT WARN.** No bank statement = hard stop. "Input VAT credits require compliant ใบกำกับภาษี (tax invoices). All credits are provisional pending invoice verification."
88 
89### Refusal catalogue
90 
91**R-TH-1 — Non-VAT registered businesses.** "Businesses below the THB 1.8M threshold are not required to register. They cannot charge VAT and cannot recover input VAT. This skill covers VAT-registered businesses only."
92 
93**R-TH-2 — Special business tax (ธุรกิจเฉพาะ).** "Banks, financial institutions, and life insurance companies pay Specific Business Tax (SBT / ภาษีธุรกิจเฉพาะ) instead of VAT. Out of scope."
94 
95**R-TH-3 — Partial exemption proration.** "If the business makes both taxable and exempt supplies, input VAT must be apportioned. The apportionment requires annual sales ratios and is out of scope without the full-year data — escalate."
96 
97**R-TH-4 — Withholding VAT (VAT ถูกหัก ณ ที่จ่าย).** "Government agencies and designated businesses act as VAT withholders — they remit the VAT portion of payments directly to the Revenue Department. If your client has significant government contracts, withholding VAT offsets must be tracked. Flag for specialist review."
98 
99**R-TH-5 — Digital economy platforms.** "Non-resident digital service providers with B2C supplies > THB 1.8M must register under the Digital Economy VAT rules. Out of scope for domestic filers."
100 
101---
102 
103## Section 3 — Supplier pattern library
104 
105Match by case-insensitive substring on counterparty name or reference. Most specific match wins. Fall through to Section 5 if no match.
106 
107### 3.1 Thai banks — fees and charges (exempt / exclude)
108 
109| Pattern | Treatment | Notes |
110|---|---|---|
111| ธนาคารกรุงเทพ, BANGKOK BANK, BBL | EXCLUDE (fee lines) | Financial service — exempt |
112| ธนาคารกสิกรไทย, KASIKORNBANK, KBANK | EXCLUDE (fee lines) | Same |
113| ธนาคารไทยพาณิชย์, SCB, SIAM COMMERCIAL | EXCLUDE (fee lines) | Same |
114| ธนาคารกรุงไทย, KRUNGTHAI, KTB | EXCLUDE (fee lines) | Same |
115| ธนาคารกรุงศรี, KRUNGSRI, BAY, BANK OF AYUDHYA | EXCLUDE (fee lines) | Same |
116| ทีเอ็มบีธนชาต, TTB BANK | EXCLUDE (fee lines) | Same |
117| ธนาคารออมสิน, GOVERNMENT SAVINGS BANK, GSB | EXCLUDE (fee lines) | Same |
118| ธนาคารอิสลาม, ISLAMIC BANK OF THAILAND | EXCLUDE (fee lines) | Same |
119| ค่าธรรมเนียม, ดอกเบี้ย, FEE, INTEREST | EXCLUDE | Bank fee/interest — exempt |
120 
121### 3.2 Thai government and statutory payments (exclude)
122 
123| Pattern | Treatment | Notes |
124|---|---|---|
125| กรมสรรพากร, REVENUE DEPARTMENT, RD | EXCLUDE | Tax payment |
126| ภาษีมูลค่าเพิ่ม, ภาษีเงินได้ | EXCLUDE | Tax remittance |
127| ประกันสังคม, SOCIAL SECURITY OFFICE, SSO | EXCLUDE | Social insurance |
128| กรมศุลกากร, CUSTOMS DEPARTMENT | EXCLUDE | Customs duty |
129| กรมสรรพสามิต, EXCISE DEPARTMENT | EXCLUDE | Excise duty |
130| กองทุนเงินทดแทน | EXCLUDE | Compensation fund |
131 
132### 3.3 Thai utilities (taxable at 7%)
133 
134| Pattern | Treatment | Rate | Notes |
135|---|---|---|---|
136| การไฟฟ้านครหลวง, MEA, METROPOLITAN ELECTRICITY | Input 7% | 7% | Electricity (Bangkok) — taxable |
137| การไฟฟ้าส่วนภูมิภาค, PEA, PROVINCIAL ELECTRICITY | Input 7% | 7% | Electricity (provinces) — taxable |
138| การประปานครหลวง, MWA, METROPOLITAN WATERWORKS | Input 7% | 7% | Water (Bangkok) — taxable |
139| การประปาส่วนภูมิภาค, PWA, PROVINCIAL WATERWORKS | Input 7% | 7% | Water (provinces) — taxable |
140| ปตท, PTT, PTT PUBLIC | Input 7% | 7% | Natural gas/fuel — taxable |
141| AIS, ADVANCED INFO SERVICE | Input 7% | 7% | Mobile/internet — taxable |
142| DTAC, TOTAL ACCESS | Input 7% | 7% | Mobile — taxable |
143| TRUE MOVE, TRUE CORPORATION | Input 7% | 7% | Mobile/internet — taxable |
144| DITO THAILAND | Input 7% | 7% | Mobile — taxable |
145| ทีโอที, TOT | Input 7% | 7% | Fixed-line — taxable |
146 
147### 3.4 Transport and logistics
148 
149| Pattern | Treatment | Rate | Notes |
150|---|---|---|---|
151| การรถไฟ, SRT, STATE RAILWAY OF THAILAND | EXEMPT | 0% | Domestic land transport — exempt |
152| รถไฟฟ้าบีทีเอส, BTS SKYTRAIN | EXEMPT | 0% | Mass transit — exempt |
153| รถไฟฟ้ามหานคร, MRT BANGKOK | EXEMPT | 0% | Mass transit — exempt |
154| บริษัท ขนส่ง, TRANSPORT CO (bus) | EXEMPT | 0% | Public bus — exempt |
155| การบินไทย, THAI AIRWAYS, TG | Check route | 0%/7% | International 0%; domestic 7% |
156| แอร์เอเชีย, AIR ASIA, FD | Check route | 0%/7% | International 0%; domestic 7% |
157| บางกอก แอร์เวยส์, BANGKOK AIRWAYS | Check route | 0%/7% | Domestic 7%; international 0% |
158| GRAB THAILAND | Input 7% | 7% | Ride-hailing — taxable |
159| BOLT THAILAND | Input 7% | 7% | Ride-hailing — taxable |
160| LINEMAN, LINE MAN | Input 7% | 7% | Delivery platform — taxable |
161| ไปรษณีย์ไทย, THAILAND POST | Input 7% | 7% | Parcel services — taxable |
162| KERRY EXPRESS, KERRY LOGISTICS | Input 7% | 7% | Courier — taxable |
163| FLASH EXPRESS, แฟลช เอ็กซ์เพรส | Input 7% | 7% | Courier — taxable |
164| J&T EXPRESS THAILAND | Input 7% | 7% | Courier — taxable |
165 
166### 3.5 Food and retail
167 
168| Pattern | Treatment | Rate | Notes |
169|---|---|---|---|
170| เซเว่น-อีเลฟเว่น, 7-ELEVEN THAILAND, CPF | Input 7% | 7% | All items 7% in Thailand (no food reduced rate) |
171| เทสโก้ โลตัส, TESCO LOTUS, LOTUS'S | Input 7% | 7% | Hypermarket — 7% on all |
172| บิ๊กซี, BIG C SUPERCENTER | Input 7% | 7% | Hypermarket — 7% |
173| แม็คโคร, MAKRO | Input 7% | 7% | Wholesale — 7% |
174| ท็อปส์ มาร์เก็ต, TOPS MARKET | Input 7% | 7% | Supermarket — 7% |
175| ครัวบ้าน (RESTAURANT) | Input 7% | 7% | Restaurant — taxable (no block in Thailand) |
176| แมคโดนัลด์, MCDONALD'S THAILAND | Input 7% | 7% | Fast food — 7% |
177| KFC THAILAND | Input 7% | 7% | Fast food — 7% |
178 
179### 3.6 SaaS — local Thai suppliers (7%)
180 
181| Pattern | Treatment | Rate | Notes |
182|---|---|---|---|
183| JOBBKK, จ๊อบบีเคเค | Input 7% | 7% | Thai job board — taxable |
184| JOBSDB THAILAND | Input 7% | 7% | HR platform — taxable |
185| WONGNAI | Input 7% | 7% | Thai platform — taxable |
186| LAZADA THAILAND (local entity) | Input 7% | 7% | E-commerce — taxable |
187| SHOPEE THAILAND (local entity) | Input 7% | 7% | E-commerce — taxable |
188 
189### 3.7 SaaS — international suppliers (reverse charge)
190 
191For B2B digital services received from abroad: the Thai VAT-registered recipient must self-assess and remit 7% VAT (under the reverse charge equivalent). Foreign suppliers with B2C sales > THB 1.8M must register separately.
192 
193| Pattern | Billing entity | Treatment | Notes |
194|---|---|---|---|
195| GOOGLE (Workspace, Ads, Cloud) | Google Asia Pacific | Reverse charge 7% | Self-assess and remit |
196| MICROSOFT (365, Azure) | Microsoft regional | Reverse charge 7% | Self-assess |
197| ADOBE | Adobe Inc (US) | Reverse charge 7% | Self-assess |
198| META, FACEBOOK ADS | Meta Ireland/US | Reverse charge 7% | Self-assess |
199| SLACK | Salesforce/Slack | Reverse charge 7% | Self-assess |
200| ZOOM | Zoom Video | Reverse charge 7% | Self-assess |
201| NOTION | Notion Labs (US) | Reverse charge 7% | Self-assess |
202| ANTHROPIC, CLAUDE | Anthropic (US) | Reverse charge 7% | Self-assess |
203| OPENAI, CHATGPT | OpenAI (US) | Reverse charge 7% | Self-assess |
204| AWS | Amazon (US/SG) | Reverse charge 7% | Self-assess |
205 
206### 3.8 Payment processors (exempt)
207 
208| Pattern | Treatment | Notes |
209|---|---|---|
210| STRIPE (transaction fees) | EXCLUDE | Financial service — exempt |
211| PAYPAL (fees) | EXCLUDE | Same |
212| OMISE (fees) | EXCLUDE | Thai payment gateway — exempt fees |
213| 2C2P (fees) | EXCLUDE | Thai payment processor — exempt fees |
214 
215### 3.9 Internal transfers and exclusions
216 
217| Pattern | Treatment | Notes |
218|---|---|---|
219| โอนเงินภายใน, INTERNAL TRANSFER | EXCLUDE | Internal movement |
220| เงินกู้, LOAN, เงินให้กู้ | EXCLUDE | Loan principal |
221| เงินเดือน, SALARY, ค่าจ้าง | EXCLUDE | Wages — outside VAT scope |
222| เงินปันผล, DIVIDEND | EXCLUDE | Out of scope |
223| เงินประกัน, DEPOSIT | EXCLUDE | Deposit — out of scope until applied |
224| ถอนเงินสด, ATM | Tier 2 — ask | Default exclude |
225 
226---
227 
228## Section 4 — Worked examples
229 
230Six classifications from a hypothetical Bangkok-based IT consultant. Format: ธนาคารกสิกรไทย (KBank) CSV export. Note: Thai calendar uses Buddhist Era (BE) — 2568 = 2025 CE.
231 
232### Example 1 — Domestic B2B revenue (7%)
233 
234**Input line:**
235`15/04/2568 โอนเงินรับ บริษัท เทค โซลูชั่น จำกัด เลขที่: INV-2025-041 +535,000.00 THB`
236 
237**Reasoning:**
238Incoming THB 535,000 from a Thai company for IT consulting. Standard 7% VAT. Gross THB 535,000 includes VAT. Net = THB 500,000 (taxable base) + THB 35,000 output VAT. A ใบกำกับภาษี (tax invoice) must be issued showing the client's 13-digit tax ID, seller's registration, and VAT breakdown. Report net on PP.30 line 1.
239 
240**Classification:** Output VAT 7% — THB 35,000. Net sales: THB 500,000.
241 
242### Example 2 — Export service (zero-rated)
243 
244**Input line:**
245`22/04/2568 รับโอนเงินตราต่างประเทศ ACME CORP USA Technical consulting Q1 +USD 15,000 (THB 540,000)`
246 
247**Reasoning:**
248USD receipt from a US company for services used abroad. Zero-rated export service. Evidence: contract showing foreign client, services performed for use outside Thailand, FX transfer record. Report THB 540,000 on PP.30 line 3 (zero-rated). Output VAT: THB 0. If export qualification cannot be confirmed: default 7%.
249 
250**Classification:** Zero-rated — THB 540,000. Output VAT: THB 0.
251 
252### Example 3 — Utility expense (7%, input credit)
253 
254**Input line:**
255`10/04/2568 หักค่าไฟฟ้า การไฟฟ้านครหลวง MEA ค่าไฟ มีนาคม 2568 -10,700.00 THB`
256 
257**Reasoning:**
258Monthly electricity from MEA (Metropolitan Electricity Authority). Taxable at 7%. Gross THB 10,700. Net = THB 10,000 + THB 700 input VAT. MEA issues a compliant ใบกำกับภาษี — input credit of THB 700 claimable. Report on PP.30 line 6.
259 
260**Classification:** Input VAT 7% — THB 700. Net expense: THB 10,000.
261 
262### Example 4 — International SaaS (reverse charge)
263 
264**Input line:**
265`08/04/2568 ตัดบัญชี GOOGLE ASIA PACIFIC Google Workspace April -3,210.00 THB`
266 
267**Reasoning:**
268Google Workspace billed from Singapore entity. Foreign B2B digital service. Thai VAT-registered business must self-assess 7% VAT. THB 3,210 is net; self-assessed VAT = THB 3,210 × 7% = THB 225. This appears as both output (PP.30 line 2) and input (PP.30 line 6) — net effect zero for a fully taxable business. Must be documented separately.
269 
270**Classification:** Reverse charge 7% — self-assess THB 225 output; THB 225 input credit.
271 
272### Example 5 — Exempt transport (Bangkok MRT)
273 
274**Input line:**
275`05/04/2568 ตัดบัญชี MRT กรุงเทพ ค่าโดยสาร -1,200.00 THB`
276 
277**Reasoning:**
278MRT (mass rapid transit) fare. Domestic land passenger transport is exempt from VAT under the Revenue Code. No input VAT on the purchase. EXCLUDE from VAT computation. This is a business expense for income tax but generates no input credit.
279 
280**Classification:** EXEMPT — no input VAT. Exclude from PP.30.
281 
282### Example 6 — Restaurant (7%, no block in Thailand)
283 
284**Input line:**
285`12/04/2568 บัตรเครดิต ร้านอาหาร ครัวไทย อาหารกลางวัน ลูกค้า -3,210.00 THB`
286 
287**Reasoning:**
288Restaurant meal for a client lunch. In Thailand — unlike Malta or the UK — there is no absolute block on entertainment or meal input VAT. Meals at restaurants are taxable at 7%. A compliant tax invoice from the restaurant gives input credit. However, to be safe: flag if no ใบกำกับภาษี is available. Thai Revenue Department scrutinises entertainment claims — ensure business purpose is documented.
289 
290**Classification:** Input VAT 7% — THB 210 (if compliant tax invoice held). Net expense: THB 3,000. Flag: confirm ใบกำกับภาษี available.
291 
292---
293 
294## Section 5 — Tier 1 rules (compressed)
295 
296### 5.1 Standard rate 7%
297 
298Default rate for all taxable supplies. Currently set at 7% (reduced from the statutory 10%) by Royal Decree; extensions renewed periodically. Legislation: Revenue Code (ประมวลรัษฎากร) Section 80; Royal Decree on VAT rate reduction.
299 
300### 5.2 Zero rate 0%
301 
302Exports of goods and services used outside Thailand; international transport of goods and passengers; services rendered in Thailand but consumed entirely abroad (evidence required). Legislation: Revenue Code Section 80/1.
303 
304### 5.3 Exempt supplies
305 
306Agricultural products (raw/unprocessed), educational services, health and medical services, domestic passenger transport (land and water), residential rent, interest/financial services, insurance, cultural/religious services. No output VAT; no input credit on attributable costs. Legislation: Revenue Code Section 81.
307 
308### 5.4 Tax invoice (ใบกำกับภาษี) requirements
309 
310Required fields: seller's name/address/tax ID, buyer's name/address/tax ID (for B2B), sequential invoice number, date, description, net amount, VAT rate, VAT amount. A simplified tax invoice (ใบกำกับภาษีอย่างย่อ) is allowed for retail sales below THB 1,000 per transaction but does not support input credit claims.
311 
312### 5.5 Withholding VAT
313 
314When government agencies or designated private companies pay a VAT-registered supplier, they withhold the VAT portion (7%) and remit it directly to the Revenue Department. The supplier records the full sale (including VAT) as revenue but receives only the net amount. The withheld VAT is credited against PP.30 output tax. Track withholding tax certificates (ใบรับรองการหักภาษี ณ ที่จ่าย).
315 
316### 5.6 Registration threshold
317 
318THB 1,800,000 per year in taxable supplies. Once exceeded, must register within 30 days. Voluntary registration available below the threshold. Legislation: Revenue Code Section 85.
319 
320### 5.7 Filing deadlines
321 
322| Method | Deadline |
323|---|---|
324| Paper filing | 15th of following month |
325| E-filing (efiling.rd.go.th) | 23rd of following month |
326| Late surcharge | 1.5% per month on unpaid VAT |
327| Late filing penalty | THB 300–500 |
328 
329### 5.8 Penalties
330 
331| Offence | Penalty |
332|---|---|
333| Late payment surcharge | 1.5% per month of unpaid tax |
334| Late filing | THB 300–500 fine |
335| Failure to issue tax invoice | Fine up to THB 2,000 per invoice |
336| Fraudulent invoice | Fine up to 2× VAT evaded + potential criminal |
337 
338---
339 
340## Section 6 — Tier 2 catalogue
341 
342### 6.1 Domestic vs. international transport classification
343 
344**What it shows:** Airline or transport charge where the route is unclear.
345**What's missing:** Whether domestic (7%) or international (0%).
346**Conservative default:** 7% domestic.
347**Question to ask:** "Is this a domestic or international flight/transport? Please confirm the route."
348 
349### 6.2 Export service qualification
350 
351**What it shows:** Revenue from a foreign client.
352**What's missing:** Whether the service was consumed outside Thailand.
353**Conservative default:** 7% standard rate.
354**Question to ask:** "Were these services entirely used/consumed outside Thailand? Is there a contract confirming this? Was payment received in foreign currency?"
355 
356### 6.3 Mixed-use vehicle expenses
357 
358**What it shows:** Fuel, parking, car lease, or maintenance.
359**What's missing:** Business-use percentage.
360**Conservative default:** 0% input credit.
361**Question to ask:** "Is this vehicle used exclusively for business? What percentage is business vs. personal?"
362 
363### 6.4 Tax invoice availability for restaurant/entertainment
364 
365**What it shows:** Restaurant or entertainment expense.
366**What's missing:** Whether a compliant ใบกำกับภาษี was obtained.
367**Conservative default:** No input credit.
368**Question to ask:** "Did you receive a full tax invoice (ใบกำกับภาษีเต็มรูปแบบ) from this restaurant/venue?"
369 
370### 6.5 Withholding VAT from government clients
371 
372**What it shows:** Receipt from a government agency that appears lower than the invoiced amount.
373**What's missing:** Whether VAT was withheld and a withholding certificate issued.
374**Conservative default:** Record full output VAT on invoice amount; credit withheld portion from certificate.
375**Question to ask:** "Did this government client withhold VAT? Do you have the withholding certificate?"
376 
377---
378 
379## Section 7 — Excel working paper template
380 
381```
382THAILAND VAT WORKING PAPER — แบบคำนวณภาษีมูลค่าเพิ่ม
383Period (เดือน): ____________ VAT Registration No.: ____________
384 
385A. OUTPUT VAT (ภาษีขาย)
386 A1. Taxable sales at 7% (net, ฐานภาษี) ___________
387 A2. Output VAT at 7% (A1 × 7%) ___________
388 A3. Zero-rated sales (ยอดขาย 0%) ___________
389 A4. Exempt sales (ยอดขายยกเว้น) ___________
390 A5. Reverse charge self-assessed output ___________
391 
392B. INPUT VAT (ภาษีซื้อ)
393 B1. Domestic purchases — 7% (net) ___________
394 B2. Input VAT at 7% (B1 × 7%) ___________
395 B3. Import VAT paid at customs ___________
396 B4. Reverse charge self-assessed input ___________
397 B5. Total input VAT (B2+B3+B4) ___________
398 B6. Disallowed input (blocked items) ___________
399 B7. Net input VAT (B5 − B6) ___________
400 
401C. NET VAT PAYABLE
402 C1. Net VAT (A2 − B7) ___________
403 C2. Withholding VAT credits ___________
404 C3. Prior period excess credit ___________
405 C4. Net payable / (credit) (C1−C2−C3) ___________
406 
407REVIEWER FLAGS:
408 [ ] Tax invoices (ใบกำกับภาษี) confirmed for all input credits?
409 [ ] Export evidence available for zero-rated sales?
410 [ ] Government withholding certificates collected?
411 [ ] Reverse charge self-assessments documented?
412 [ ] Vehicle use % confirmed?
413```
414 
415---
416 
417## Section 8 — Bank statement reading guide
418 
419### Common Thai bank statement formats
420 
421| Bank | Key columns | Date format | Amount |
422|---|---|---|---|
423| ธ.กสิกรไทย KBank | วันที่, รายการ, ถอน/โอนออก, ฝาก/โอนเข้า, ยอดคงเหลือ | DD/MM/YYYY (BE) | THB |
424| ธ.ไทยพาณิชย์ SCB | Date, Description, Debit, Credit, Balance | DD/MM/YYYY | THB |
425| ธ.กรุงเทพ BBL | วันที่ทำรายการ, คำอธิบาย, ถอน, ฝาก, ยอดคงเหลือ | DD/MM/YYYY (BE) | THB |
426| ธ.กรุงไทย KTB | Date, Narrative, Withdrawal, Deposit, Balance | DD/MM/YYYY | THB |
427| ธ.กรุงศรี Krungsri | วันที่, รายละเอียด, เดบิต, เครดิต, ยอดเงินคงเหลือ | DD/MM/YYYY (BE) | THB |
428 
429**Important:** Thai bank statements often use Buddhist Era (พ.ศ. / BE) dates. BE = CE + 543. Example: 15/04/2568 BE = 15/04/2025 CE.
430 
431### Key Thai banking terms
432 
433| Thai | Meaning | Classification hint |
434|---|---|---|
435| โอนเงินรับ / รับโอน | Incoming transfer | Potential revenue |
436| โอนเงิน / ตัดบัญชี | Outgoing transfer / debit | Potential expense |
437| หักค่า | Auto-deduct | Subscription/utility |
438| ดอกเบี้ย | Interest | Exempt |
439| ค่าธรรมเนียม | Fee | Bank fee — exempt |
440| ยอดคงเหลือ | Balance | Running balance — ignore |
441| รายการ / คำอธิบาย | Transaction description | Key classification field |
442| ถอนเงิน / ATM | Cash withdrawal | Tier 2 — ask |
443| เงินเดือน | Salary | Out of VAT scope |
444 
445---
446 
447## Section 9 — Onboarding fallback
448 
449If the client provides a bank statement but cannot answer all questions immediately:
450 
4511. Classify all transactions using the pattern library (Section 3)
4522. Apply conservative defaults (Section 1)
4533. Mark Tier 2 items as "PENDING — reviewer must confirm"
4544. Generate working paper with flags
455 
456```
457THAILAND VAT ONBOARDING — MINIMUM QUESTIONS
4581. VAT registration number (เลขทะเบียนภาษีมูลค่าเพิ่ม — 13 digits starting with a specific format)?
4592. What month does this bank statement cover? (Confirm BE or CE year)
4603. Do you have any export sales (services used outside Thailand)?
461 If yes: is payment received in foreign currency?
4624. Do you have government agency clients? Do they withhold VAT?
4635. Any vehicle expenses? Business-use percentage?
4646. Do you hold ใบกำกับภาษีเต็มรูปแบบ for all major input purchases?
4657. Prior month excess credit (ภาษีซื้อส่วนเกิน) carried forward amount?
4668. Any international SaaS subscriptions (Google, Microsoft, etc.)?
467```
468 
469---
470 
471## Section 10 — Reference material
472 
473### Key legislation
474 
475| Topic | Reference |
476|---|---|
477| VAT general | Revenue Code (ประมวลรัษฎากร) Part 4 (Sections 77–87/1) |
478| Standard rate | Revenue Code Section 80; Royal Decree on rate |
479| Zero rate | Revenue Code Section 80/1 |
480| Exemptions | Revenue Code Section 81 |
481| Tax invoice | Revenue Code Section 86/4 |
482| Registration | Revenue Code Section 85 |
483| Withholding VAT | Revenue Code Section 83/5 |
484| Penalties | Revenue Code Sections 89–90 |
485| Digital services | Royal Decree No. 694 (2021) |
486 
487### Known gaps
488 
489- Partial exemption apportionment — escalate if exempt supplies > 5% of total
490- Specific Business Tax (SBT) for financial institutions — out of scope
491- Government contract withholding VAT reconciliation — flag for specialist
492- Property/real estate transactions — escalate
493- Reverse charge for non-digital imported services — verify current RD guidance
494 
495### Self-check before filing
496 
497- [ ] All tax invoices (ใบกำกับภาษี) held for input credits claimed
498- [ ] Export services supported by contracts + FX evidence
499- [ ] Withholding VAT certificates collected from government clients
500- [ ] Reverse charge self-assessed for all foreign digital services
501- [ ] BE/CE date conversion correct throughout
502- [ ] Prior month excess credit correctly carried forward
503 
504### Changelog
505 
506| Version | Date | Change |
507|---|---|---|
508| 1.0 | 2024 | Initial release |
509| 2.0 | April 2026 | Full v2.0 rewrite: pattern library, worked examples, no inline tier tags |
510 
511---
512 
513## Prohibitions
514 
515- NEVER apply 10% rate — the current rate is 7% (verify if Royal Decree has not been renewed)
516- NEVER block restaurant/entertainment input VAT categorically — Thailand does not have a blanket block (unlike Malta/UK); require tax invoice
517- NEVER zero-rate a service without confirming consumption outside Thailand + FX payment
518- NEVER omit reverse charge self-assessment for B2B foreign digital services
519- NEVER ignore withholding VAT from government clients — offset against output tax
520- NEVER present calculations as definitive — direct to a licensed Thai CPA or tax consultant
521 
522---
523 
524## Disclaimer
525 
526This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes. All outputs must be reviewed by a qualified professional before filing.
527 
528The most up-to-date version is maintained at openaccountants.com.
529 

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About

Use this skill whenever asked to prepare, review, or classify transactions for a Thailand VAT (ภาษีมูลค่าเพิ่ม) return (PP.30), classify transactions for Thai VAT purposes, or advise on VAT registration and filing in Thailand. Trigger on phrases like "ภาษีมูลค่าเพิ่ม", "Thai VAT", "PP.30", "VAT Thailand", "Revenue Department Thailand", or any Thailand VAT request. ALWAYS read this skill before touching any Thailand VAT work.

THty-2025

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