Thailand VAT (ภาษีมูลค่าเพิ่ม) Skill v2.0

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Section 1 — Quick reference

Field	Value
Country	Thailand (ราชอาณาจักรไทย)
Tax	ภาษีมูลค่าเพิ่ม (Phaasi Mun Lak Phoem — VAT)
Currency	THB (Thai Baht / บาท)
Tax year	Calendar year (1 Jan – 31 Dec)
Standard rate	7% (reduced from 10%; currently extended to 2025 — verify)
Zero rate	0% (exports of goods; services provided in Thailand but used abroad; international transport)
Exempt	Agricultural products (unprocessed), educational services, medical/health services, domestic land transport, financial services (interest, insurance premiums), cultural/religious services
Registration threshold	THB 1,800,000/year
Tax authority	กรมสรรพากร Revenue Department (RD)
Return form	แบบ ภ.พ.30 (PP.30) — monthly VAT return
Filing portal	E-Filing: https://efiling.rd.go.th
Filing deadline	15th of following month (paper); 23rd of following month (e-filing)
Key tax invoice	ใบกำกับภาษี (Bai Kamkap Phaasi) — required for input credit
Tax ID	เลขประจำตัวผู้เสียภาษี (13-digit tax ID)
Contributor	Open Accountants Community
Validated by	Pending — requires sign-off by a Thai-licensed CPA or tax consultant
Skill version	2.0

Key PP.30 return lines

Line	Meaning
1	Sales subject to 7% VAT (net)
2	Output VAT at 7%
3	Zero-rated sales (exports)
4	Exempt sales
5	Total purchases with input VAT (net)
6	Total input VAT claimed
7	Net VAT payable (line 2 − line 6)
8	Excess input credit carried forward
9	Penalties and surcharges (if any)
10	Net amount payable

Conservative defaults

Ambiguity	Default
Unknown rate on a sale	7% standard rate
Unknown counterparty country	Domestic Thailand
Unknown whether export qualifies for 0%	7% until export evidence confirmed
Unknown business-use % (vehicle, phone)	0% input credit
Unknown whether tax invoice is compliant	No input credit
Unknown whether supply is exempt or taxable	Taxable at 7%
Unknown B2B vs B2C for cross-border services	B2C — 7% if consumed in Thailand

Red flag thresholds

Threshold	Value
HIGH single transaction	THB 100,000
HIGH tax delta on single default	THB 7,000
MEDIUM counterparty concentration	>40% of output or input
MEDIUM conservative default count	>4 per period
LOW absolute net VAT position	THB 50,000

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Section 2 — Required inputs and refusal catalogue

Required inputs

Minimum viable — bank statement for the month in CSV, PDF, or pasted text. Confirmation of VAT registration number (เลขประจำตัวผู้เสียภาษีอากร).

Recommended — ใบกำกับภาษี (tax invoices) for all input credits claimed, sales invoices for all output, prior month PP.30 and credit carried forward.

Ideal — complete purchase/sales ledger, export documentation (ใบขนสินค้า customs declaration), asset register.

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."

Refusal catalogue

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."

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."

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."

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."

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."

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Section 3 — Supplier pattern library

Match by case-insensitive substring on counterparty name or reference. Most specific match wins. Fall through to Section 5 if no match.

3.1 Thai banks — fees and charges (exempt / exclude)

Pattern	Treatment	Notes
ธนาคารกรุงเทพ, BANGKOK BANK, BBL	EXCLUDE (fee lines)	Financial service — exempt
ธนาคารกสิกรไทย, KASIKORNBANK, KBANK	EXCLUDE (fee lines)	Same
ธนาคารไทยพาณิชย์, SCB, SIAM COMMERCIAL	EXCLUDE (fee lines)	Same
ธนาคารกรุงไทย, KRUNGTHAI, KTB	EXCLUDE (fee lines)	Same
ธนาคารกรุงศรี, KRUNGSRI, BAY, BANK OF AYUDHYA	EXCLUDE (fee lines)	Same
ทีเอ็มบีธนชาต, TTB BANK	EXCLUDE (fee lines)	Same
ธนาคารออมสิน, GOVERNMENT SAVINGS BANK, GSB	EXCLUDE (fee lines)	Same
ธนาคารอิสลาม, ISLAMIC BANK OF THAILAND	EXCLUDE (fee lines)	Same
ค่าธรรมเนียม, ดอกเบี้ย, FEE, INTEREST	EXCLUDE	Bank fee/interest — exempt

3.2 Thai government and statutory payments (exclude)

Pattern	Treatment	Notes
กรมสรรพากร, REVENUE DEPARTMENT, RD	EXCLUDE	Tax payment
ภาษีมูลค่าเพิ่ม, ภาษีเงินได้	EXCLUDE	Tax remittance
ประกันสังคม, SOCIAL SECURITY OFFICE, SSO	EXCLUDE	Social insurance
กรมศุลกากร, CUSTOMS DEPARTMENT	EXCLUDE	Customs duty
กรมสรรพสามิต, EXCISE DEPARTMENT	EXCLUDE	Excise duty
กองทุนเงินทดแทน	EXCLUDE	Compensation fund

3.3 Thai utilities (taxable at 7%)

Pattern	Treatment	Rate	Notes
การไฟฟ้านครหลวง, MEA, METROPOLITAN ELECTRICITY	Input 7%	7%	Electricity (Bangkok) — taxable
การไฟฟ้าส่วนภูมิภาค, PEA, PROVINCIAL ELECTRICITY	Input 7%	7%	Electricity (provinces) — taxable
การประปานครหลวง, MWA, METROPOLITAN WATERWORKS	Input 7%	7%	Water (Bangkok) — taxable
การประปาส่วนภูมิภาค, PWA, PROVINCIAL WATERWORKS	Input 7%	7%	Water (provinces) — taxable
ปตท, PTT, PTT PUBLIC	Input 7%	7%	Natural gas/fuel — taxable
AIS, ADVANCED INFO SERVICE	Input 7%	7%	Mobile/internet — taxable
DTAC, TOTAL ACCESS	Input 7%	7%	Mobile — taxable
TRUE MOVE, TRUE CORPORATION	Input 7%	7%	Mobile/internet — taxable
DITO THAILAND	Input 7%	7%	Mobile — taxable
ทีโอที, TOT	Input 7%	7%	Fixed-line — taxable

3.4 Transport and logistics

Pattern	Treatment	Rate	Notes
การรถไฟ, SRT, STATE RAILWAY OF THAILAND	EXEMPT	0%	Domestic land transport — exempt
รถไฟฟ้าบีทีเอส, BTS SKYTRAIN	EXEMPT	0%	Mass transit — exempt
รถไฟฟ้ามหานคร, MRT BANGKOK	EXEMPT	0%	Mass transit — exempt
บริษัท ขนส่ง, TRANSPORT CO (bus)	EXEMPT	0%	Public bus — exempt
การบินไทย, THAI AIRWAYS, TG	Check route	0%/7%	International 0%; domestic 7%
แอร์เอเชีย, AIR ASIA, FD	Check route	0%/7%	International 0%; domestic 7%
บางกอก แอร์เวยส์, BANGKOK AIRWAYS	Check route	0%/7%	Domestic 7%; international 0%
GRAB THAILAND	Input 7%	7%	Ride-hailing — taxable
BOLT THAILAND	Input 7%	7%	Ride-hailing — taxable
LINEMAN, LINE MAN	Input 7%	7%	Delivery platform — taxable
ไปรษณีย์ไทย, THAILAND POST	Input 7%	7%	Parcel services — taxable
KERRY EXPRESS, KERRY LOGISTICS	Input 7%	7%	Courier — taxable
FLASH EXPRESS, แฟลช เอ็กซ์เพรส	Input 7%	7%	Courier — taxable
J&T EXPRESS THAILAND	Input 7%	7%	Courier — taxable

3.5 Food and retail

Pattern	Treatment	Rate	Notes
เซเว่น-อีเลฟเว่น, 7-ELEVEN THAILAND, CPF	Input 7%	7%	All items 7% in Thailand (no food reduced rate)
เทสโก้ โลตัส, TESCO LOTUS, LOTUS'S	Input 7%	7%	Hypermarket — 7% on all
บิ๊กซี, BIG C SUPERCENTER	Input 7%	7%	Hypermarket — 7%
แม็คโคร, MAKRO	Input 7%	7%	Wholesale — 7%
ท็อปส์ มาร์เก็ต, TOPS MARKET	Input 7%	7%	Supermarket — 7%
ครัวบ้าน (RESTAURANT)	Input 7%	7%	Restaurant — taxable (no block in Thailand)
แมคโดนัลด์, MCDONALD'S THAILAND	Input 7%	7%	Fast food — 7%
KFC THAILAND	Input 7%	7%	Fast food — 7%

3.6 SaaS — local Thai suppliers (7%)

Pattern	Treatment	Rate	Notes
JOBBKK, จ๊อบบีเคเค	Input 7%	7%	Thai job board — taxable
JOBSDB THAILAND	Input 7%	7%	HR platform — taxable
WONGNAI	Input 7%	7%	Thai platform — taxable
LAZADA THAILAND (local entity)	Input 7%	7%	E-commerce — taxable
SHOPEE THAILAND (local entity)	Input 7%	7%	E-commerce — taxable

3.7 SaaS — international suppliers (reverse charge)

For 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.

Pattern	Billing entity	Treatment	Notes
GOOGLE (Workspace, Ads, Cloud)	Google Asia Pacific	Reverse charge 7%	Self-assess and remit
MICROSOFT (365, Azure)	Microsoft regional	Reverse charge 7%	Self-assess
ADOBE	Adobe Inc (US)	Reverse charge 7%	Self-assess
META, FACEBOOK ADS	Meta Ireland/US	Reverse charge 7%	Self-assess
SLACK	Salesforce/Slack	Reverse charge 7%	Self-assess
ZOOM	Zoom Video	Reverse charge 7%	Self-assess
NOTION	Notion Labs (US)	Reverse charge 7%	Self-assess
ANTHROPIC, CLAUDE	Anthropic (US)	Reverse charge 7%	Self-assess
OPENAI, CHATGPT	OpenAI (US)	Reverse charge 7%	Self-assess
AWS	Amazon (US/SG)	Reverse charge 7%	Self-assess

3.8 Payment processors (exempt)

Pattern	Treatment	Notes
STRIPE (transaction fees)	EXCLUDE	Financial service — exempt
PAYPAL (fees)	EXCLUDE	Same
OMISE (fees)	EXCLUDE	Thai payment gateway — exempt fees
2C2P (fees)	EXCLUDE	Thai payment processor — exempt fees

3.9 Internal transfers and exclusions

Pattern	Treatment	Notes
โอนเงินภายใน, INTERNAL TRANSFER	EXCLUDE	Internal movement
เงินกู้, LOAN, เงินให้กู้	EXCLUDE	Loan principal
เงินเดือน, SALARY, ค่าจ้าง	EXCLUDE	Wages — outside VAT scope
เงินปันผล, DIVIDEND	EXCLUDE	Out of scope
เงินประกัน, DEPOSIT	EXCLUDE	Deposit — out of scope until applied
ถอนเงินสด, ATM	Tier 2 — ask	Default exclude

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Section 4 — Worked examples

Six classifications from a hypothetical Bangkok-based IT consultant. Format: ธนาคารกสิกรไทย (KBank) CSV export. Note: Thai calendar uses Buddhist Era (BE) — 2568 = 2025 CE.

Example 1 — Domestic B2B revenue (7%)

Input line: 15/04/2568 โอนเงินรับ บริษัท เทค โซลูชั่น จำกัด เลขที่: INV-2025-041 +535,000.00 THB

Reasoning: Incoming 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.

Classification: Output VAT 7% — THB 35,000. Net sales: THB 500,000.

Example 2 — Export service (zero-rated)

Input line: 22/04/2568 รับโอนเงินตราต่างประเทศ ACME CORP USA Technical consulting Q1 +USD 15,000 (THB 540,000)

Reasoning: USD 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%.

Classification: Zero-rated — THB 540,000. Output VAT: THB 0.

Example 3 — Utility expense (7%, input credit)

Input line: 10/04/2568 หักค่าไฟฟ้า การไฟฟ้านครหลวง MEA ค่าไฟ มีนาคม 2568 -10,700.00 THB

Reasoning: Monthly 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.

Classification: Input VAT 7% — THB 700. Net expense: THB 10,000.

Example 4 — International SaaS (reverse charge)

Input line: 08/04/2568 ตัดบัญชี GOOGLE ASIA PACIFIC Google Workspace April -3,210.00 THB

Reasoning: Google 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.

Classification: Reverse charge 7% — self-assess THB 225 output; THB 225 input credit.

Example 5 — Exempt transport (Bangkok MRT)

Input line: 05/04/2568 ตัดบัญชี MRT กรุงเทพ ค่าโดยสาร -1,200.00 THB

Reasoning: MRT (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.

Classification: EXEMPT — no input VAT. Exclude from PP.30.

Example 6 — Restaurant (7%, no block in Thailand)

Input line: 12/04/2568 บัตรเครดิต ร้านอาหาร ครัวไทย อาหารกลางวัน ลูกค้า -3,210.00 THB

Reasoning: Restaurant 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.

Classification: Input VAT 7% — THB 210 (if compliant tax invoice held). Net expense: THB 3,000. Flag: confirm ใบกำกับภาษี available.

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Section 5 — Tier 1 rules (compressed)

5.1 Standard rate 7%

Default 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.

5.2 Zero rate 0%

Exports 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.

5.3 Exempt supplies

Agricultural 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.

5.4 Tax invoice (ใบกำกับภาษี) requirements

Required 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.

5.5 Withholding VAT

When 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).

5.6 Registration threshold

THB 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.

5.7 Filing deadlines

Method	Deadline
Paper filing	15th of following month
E-filing (efiling.rd.go.th)	23rd of following month
Late surcharge	1.5% per month on unpaid VAT
Late filing penalty	THB 300–500

5.8 Penalties

Offence	Penalty
Late payment surcharge	1.5% per month of unpaid tax
Late filing	THB 300–500 fine
Failure to issue tax invoice	Fine up to THB 2,000 per invoice
Fraudulent invoice	Fine up to 2× VAT evaded + potential criminal

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Section 6 — Tier 2 catalogue

6.1 Domestic vs. international transport classification

What it shows: Airline or transport charge where the route is unclear. What's missing: Whether domestic (7%) or international (0%). Conservative default: 7% domestic. Question to ask: "Is this a domestic or international flight/transport? Please confirm the route."

6.2 Export service qualification

What it shows: Revenue from a foreign client. What's missing: Whether the service was consumed outside Thailand. Conservative default: 7% standard rate. Question to ask: "Were these services entirely used/consumed outside Thailand? Is there a contract confirming this? Was payment received in foreign currency?"

6.3 Mixed-use vehicle expenses

What it shows: Fuel, parking, car lease, or maintenance. What's missing: Business-use percentage. Conservative default: 0% input credit. Question to ask: "Is this vehicle used exclusively for business? What percentage is business vs. personal?"

6.4 Tax invoice availability for restaurant/entertainment

What it shows: Restaurant or entertainment expense. What's missing: Whether a compliant ใบกำกับภาษี was obtained. Conservative default: No input credit. Question to ask: "Did you receive a full tax invoice (ใบกำกับภาษีเต็มรูปแบบ) from this restaurant/venue?"

6.5 Withholding VAT from government clients

What it shows: Receipt from a government agency that appears lower than the invoiced amount. What's missing: Whether VAT was withheld and a withholding certificate issued. Conservative default: Record full output VAT on invoice amount; credit withheld portion from certificate. Question to ask: "Did this government client withhold VAT? Do you have the withholding certificate?"

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Section 7 — Excel working paper template

THAILAND VAT WORKING PAPER — แบบคำนวณภาษีมูลค่าเพิ่ม
Period (เดือน): ____________  VAT Registration No.: ____________

A. OUTPUT VAT (ภาษีขาย)
  A1. Taxable sales at 7% (net, ฐานภาษี)     ___________
  A2. Output VAT at 7% (A1 × 7%)             ___________
  A3. Zero-rated sales (ยอดขาย 0%)            ___________
  A4. Exempt sales (ยอดขายยกเว้น)             ___________
  A5. Reverse charge self-assessed output     ___________

B. INPUT VAT (ภาษีซื้อ)
  B1. Domestic purchases — 7% (net)           ___________
  B2. Input VAT at 7% (B1 × 7%)              ___________
  B3. Import VAT paid at customs              ___________
  B4. Reverse charge self-assessed input      ___________
  B5. Total input VAT (B2+B3+B4)             ___________
  B6. Disallowed input (blocked items)        ___________
  B7. Net input VAT (B5 − B6)                ___________

C. NET VAT PAYABLE
  C1. Net VAT (A2 − B7)                       ___________
  C2. Withholding VAT credits                 ___________
  C3. Prior period excess credit              ___________
  C4. Net payable / (credit) (C1−C2−C3)      ___________

REVIEWER FLAGS:
  [ ] Tax invoices (ใบกำกับภาษี) confirmed for all input credits?
  [ ] Export evidence available for zero-rated sales?
  [ ] Government withholding certificates collected?
  [ ] Reverse charge self-assessments documented?
  [ ] Vehicle use % confirmed?

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Section 8 — Bank statement reading guide

Common Thai bank statement formats

Bank	Key columns	Date format	Amount
ธ.กสิกรไทย KBank	วันที่, รายการ, ถอน/โอนออก, ฝาก/โอนเข้า, ยอดคงเหลือ	DD/MM/YYYY (BE)	THB
ธ.ไทยพาณิชย์ SCB	Date, Description, Debit, Credit, Balance	DD/MM/YYYY	THB
ธ.กรุงเทพ BBL	วันที่ทำรายการ, คำอธิบาย, ถอน, ฝาก, ยอดคงเหลือ	DD/MM/YYYY (BE)	THB
ธ.กรุงไทย KTB	Date, Narrative, Withdrawal, Deposit, Balance	DD/MM/YYYY	THB
ธ.กรุงศรี Krungsri	วันที่, รายละเอียด, เดบิต, เครดิต, ยอดเงินคงเหลือ	DD/MM/YYYY (BE)	THB

Important: Thai bank statements often use Buddhist Era (พ.ศ. / BE) dates. BE = CE + 543. Example: 15/04/2568 BE = 15/04/2025 CE.

Key Thai banking terms

Thai	Meaning	Classification hint
โอนเงินรับ / รับโอน	Incoming transfer	Potential revenue
โอนเงิน / ตัดบัญชี	Outgoing transfer / debit	Potential expense
หักค่า	Auto-deduct	Subscription/utility
ดอกเบี้ย	Interest	Exempt
ค่าธรรมเนียม	Fee	Bank fee — exempt
ยอดคงเหลือ	Balance	Running balance — ignore
รายการ / คำอธิบาย	Transaction description	Key classification field
ถอนเงิน / ATM	Cash withdrawal	Tier 2 — ask
เงินเดือน	Salary	Out of VAT scope

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Section 9 — Onboarding fallback

If the client provides a bank statement but cannot answer all questions immediately:

1. Classify all transactions using the pattern library (Section 3)
2. Apply conservative defaults (Section 1)
3. Mark Tier 2 items as "PENDING — reviewer must confirm"
4. Generate working paper with flags

THAILAND VAT ONBOARDING — MINIMUM QUESTIONS
1. VAT registration number (เลขทะเบียนภาษีมูลค่าเพิ่ม — 13 digits starting with a specific format)?
2. What month does this bank statement cover? (Confirm BE or CE year)
3. Do you have any export sales (services used outside Thailand)?
   If yes: is payment received in foreign currency?
4. Do you have government agency clients? Do they withhold VAT?
5. Any vehicle expenses? Business-use percentage?
6. Do you hold ใบกำกับภาษีเต็มรูปแบบ for all major input purchases?
7. Prior month excess credit (ภาษีซื้อส่วนเกิน) carried forward amount?
8. Any international SaaS subscriptions (Google, Microsoft, etc.)?

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Section 10 — Reference material

Key legislation

Topic	Reference
VAT general	Revenue Code (ประมวลรัษฎากร) Part 4 (Sections 77–87/1)
Standard rate	Revenue Code Section 80; Royal Decree on rate
Zero rate	Revenue Code Section 80/1
Exemptions	Revenue Code Section 81
Tax invoice	Revenue Code Section 86/4
Registration	Revenue Code Section 85
Withholding VAT	Revenue Code Section 83/5
Penalties	Revenue Code Sections 89–90
Digital services	Royal Decree No. 694 (2021)

Known gaps

• Partial exemption apportionment — escalate if exempt supplies > 5% of total
• Specific Business Tax (SBT) for financial institutions — out of scope
• Government contract withholding VAT reconciliation — flag for specialist
• Property/real estate transactions — escalate
• Reverse charge for non-digital imported services — verify current RD guidance

Self-check before filing

• All tax invoices (ใบกำกับภาษี) held for input credits claimed
• Export services supported by contracts + FX evidence
• Withholding VAT certificates collected from government clients
• Reverse charge self-assessed for all foreign digital services
• BE/CE date conversion correct throughout
• Prior month excess credit correctly carried forward

Changelog

Version	Date	Change
1.0	2024	Initial release
2.0	April 2026	Full v2.0 rewrite: pattern library, worked examples, no inline tier tags

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Prohibitions

• NEVER apply 10% rate — the current rate is 7% (verify if Royal Decree has not been renewed)
• NEVER block restaurant/entertainment input VAT categorically — Thailand does not have a blanket block (unlike Malta/UK); require tax invoice
• NEVER zero-rate a service without confirming consumption outside Thailand + FX payment
• NEVER omit reverse charge self-assessment for B2B foreign digital services
• NEVER ignore withholding VAT from government clients — offset against output tax
• NEVER present calculations as definitive — direct to a licensed Thai CPA or tax consultant

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Disclaimer

This 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.

The most up-to-date version is maintained at openaccountants.com.

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