P.P.36 is a VAT remittance form where the payer of goods or services submits the 7% VAT on behalf of offshore sellers or service providers who do not operate a business in Thailand.
VAT-registered operators who use services from foreign companies that operate in Thailand temporarily or provide services consumed in Thailand.
Whether selling on Marketplaces (Shopee, Lazada) or Social Media (Facebook, IG, YouTube, Line, TikTok), the “E-Service Tax” law (effective Sept 1, 2021) applies:
Non-VAT Registered: No need to file P.P.36.
VAT Registered: Must file P.P.36 if using foreign services consumed in Thailand. This tax can be used as an Input Tax Credit.
Online Filing: Within the 15th of the following month.