Once I’m VAT-registered, does the client withhold before or after VAT?

Withholding is computed on the pre-VAT fee, with 7% VAT added on top, so the client transfers fee + VAT − withholding.

What withholding tax rate applies to a Marketing Consultant?

Generally 3% when the client is a juristic person. For example, a ฿50,000.00 fee is withheld ฿1,500.00, so you receive ฿52,000.00.

Does a Marketing Consultant issue the 50 Tawi themselves?

No. On your sales invoice the client withholds and issues the 50 Tawi to you; your job is to keep it as evidence to credit on your annual return.

Freelancer guide

Invoicing & tax for a Marketing Consultant in Thailand

Marketing consulting and strategy for organisations is a service fee withheld at 3%; once annual revenue exceeds ฿1.8M you must register for VAT and add 7% VAT on your tax invoices.

By the BillsOS team · Updated 8 Jun 2026

A worked example

Say you are a Marketing Consultant invoicing a corporate client ฿50,000.00 for your work. The income type is “Service / hire-of-work fees”, withheld at 3%, and since you are VAT-registered you add 7% VAT. The figures below come straight from the BillsOS engine.

Fee (before VAT)	฿50,000.00
VAT 7%	฿3,500.00
Total invoiced	฿53,500.00
Less withholding tax 3%	-฿1,500.00
Net the client pays (QR amount)	฿52,000.00

The client withholds ฿1,500.00 and transfers you ฿52,000.00, handing you a 50 Tawi certificate as evidence.

Who withholds: On your own sales invoice you are the payee. Your client (the payer) is the one who withholds the tax and issues you the 50 Tawi — you do not issue it yourself.

What to watch for in this trade

Consultants often cross the VAT threshold quickly, so the example below shows VAT 7% and the 3% withholding together — the client withholds 3% on the pre-VAT fee.

Documents you’ll need

Tax invoice / receipt — being VAT-registered, you issue a tax invoice with 7% VAT
Quotation and invoice — before the work and when you bill
50 Tawi — received from the client and kept for every job, to credit on your annual return

Tools & guides for this

BillsOS issues invoices and receipts that compute the withholding and 7% VAT for you, with an exact-amount PromptPay QR embedded so the client scans and pays straight into your own account.

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BillsOS only formats and computes documents for you. This is general information, not tax advice — please confirm with the Revenue Department or your accountant.