ภ.พ.36 (PP 36)
VAT self-assessment return for payments abroad · แบบนำส่งภาษีมูลค่าเพิ่ม ตามประมวลรัษฎากร
Also written as Por Por 36, PP36, PP.36, P.P.36, P.P. 36, VAT 36, ภพ.36
Last reviewed 28 September 2026
ภ.พ.36 is the return a Thai payer uses to self-assess and pay VAT when it pays a business abroad for services performed outside Thailand and used in Thailand. The payer files it on paper within 7 days after the end of the month in which it paid, or online by the 15th.
The duty falls on you as the payer, not on the foreign supplier, so an invoice from abroad that shows no Thai VAT is not the end of the matter. It is most often missed on overseas software subscriptions, online advertising and foreign consultants, because nothing about those invoices looks like a Thai tax document.
The facts
| Belongs to | Revenue Departmentกรมสรรพากร |
| Where to get it | It is filed through the Revenue Department’s e-filing system at efiling.rd.go.th; the blank form is published on rd.go.th in Thai and English. |
| When it is due | 7th of the following month (online: 15th of the following month). See the calendar |
| Source | Revenue Code sections 82 to 83/10, including 83/5 and 83/6 on VAT paid for foreign services (English) |
This describes what a government form is for, not how your company should fill it in. Spotted something out of date? Tell us and we will fix it.
Who files this for you, and what it costs
PP 36 is part of monthly bookkeeping & tax filing. What Thai firms publish for that work: 1,000 to 20,500 a month (baht), every figure linked to the firm that published it on the monthly bookkeeping & tax filing price page.
Or skip the research: get three quotes for monthly bookkeeping & tax filing, side by side, free.