Every VAT-registered operator must file PP30 monthly — whether registered because income exceeded THB 1.8M/year or voluntarily — and must file even in months with no income.

What is the PP30 deadline?

By the 15th of the following month. Filing online earns an extension, typically to around the 23rd. Check the latest deadline with the Revenue Department.

Do I file PP30 in a month with no income?

Yes. Even with no income or no tax due, you must file a nil return every month. Failing to file incurs a surcharge and penalty.

What if input tax exceeds output tax?

If input tax exceeds output tax, you can claim a VAT refund or carry the excess forward as a credit against the next month, as recorded on the PP30 form.

VAT guide

How to file PP30 — the monthly VAT return

If you are registered for VAT, you must file form PP30 every month — totalling the output tax you collected from customers, subtracting the input tax you paid, and remitting the difference to the Revenue Department. You must file even in a month with no income.

By the BillsOS team · Updated 7 Jun 2026

This article is general information, not specific tax advice. Deadlines and rates can change — check with the Revenue Department (hotline 1161) or your accountant.

What is PP30, and who must file it

PP30 is the monthly VAT return. Everyone registered for VAT must file it — whether you registered because income exceeded THB 1.8M/year or registered voluntarily. Once registered, the monthly filing duty begins immediately.

Not VAT-registered yet? Read: do freelancers need to register for VAT?

How it is calculated: output tax − input tax

Output tax	The 7% VAT you charged customers
Input tax	The 7% VAT you paid on purchases
VAT payable	Output − input (if negative, claim a refund or carry forward)

If output tax exceeds input tax, remit the difference. If input tax is larger, you can claim a refund or carry it forward as a credit. Issuing every tax invoice and keeping every input tax invoice is therefore critical to getting the figure right.

The filing deadline

You must file PP30 and pay any tax due by the 15th of the following month, every month. Filing online generally earns an extension (typically to around the 23rd). You must file every month even with no income (a nil return). Late filing incurs a surcharge and penalty.

How to file online via e-Filing

Log in to the Revenue Department e-Filing system at efiling.rd.go.th.
Select form PP30 for the tax month you are filing.
Enter that month’s sales and output tax, and purchases and input tax.
The system computes the VAT payable (or the refund/credit) for you.
Confirm and pay through a supported channel, and keep proof of filing.

The actual filing is done at the Revenue Department: efiling.rd.go.th

Make month-end easier with BillsOS

The hard part of PP30 is totalling output tax completely and correctly. With VAT mode on, BillsOS issues tax invoices that calculate 7% VAT automatically and keeps a full document history, so pulling your monthly output-tax figure for PP30 is far easier. (Filing and payment are still done in the RD e-Filing system.)

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แหล่งอ้างอิง / Sources

Primary — Revenue Department: VAT / form PP30 and filing deadlines — rd.go.th/7066.html
Primary — Revenue Department: e-Filing portal — efiling.rd.go.th
Secondary — FlowAccount: filing the monthly PP30 VAT return — flowaccount.com

Information as reviewed on 7 Jun 2026. The 7% VAT rate and filing deadlines may change — verify with the Revenue Department (www.rd.go.th / hotline 1161) or your accountant before relying on this.