Published: 3 November 2025

Tax Update 2026: Thailand’s New PP.30 VAT Form & Practical Steps

Q: When does the new PP.30 VAT form take effect?

The updated PP.30 takes effect on March 1, 2026. Use the new layout for filings from this date onward.

Q: Is there a transition period where both forms are accepted?

From March 1, 2026, the new PP.30 applies. Check local Revenue Office guidance for any limited transitional handling.

Q: Which records should I keep for audit readiness?

Keep tax invoices, e-Filing receipts, adjustment notes, refund submissions, and internal approvals per statutory retention rules.

Q: Does this change anything for SMEs or foreign-owned companies?

The new PP.30 applies broadly. Review workflows, user roles, and PromptPay registration early to avoid delays.

By Bookkeeping.co.th – Accounting & Tax Advisory

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Tax Update 2026: Thailand’s Revenue Department has released an updated PP.30 VAT return and attachment, effective March 1, 2026. The redesigned form clarifies calculations, adds dedicated fields for amended filings, and streamlines VAT refunds via e-Filing and PromptPay.

Why it matters: Cleaner sections and explicit refund/adjustment areas reduce errors, shorten review cycles, and can accelerate VAT refunds when your corporate PromptPay is registered under the tax ID.

What changed in PP.30 (Tax Update 2026)?

New fields for amended/additional returns
Separated calculation sections for better accuracy and review
Dedicated refund & adjustment areas for transparency
End-to-end e-Filing and refunds via PromptPay

Effective from March 1, 2026 onwards.

Action Plan for Finance & Tax Teams

Review the new layout and rehearse entries before the effective date.
Update SOPs for amended returns (document packs, internal approvals, audit trail).
Register corporate PromptPay under the tax ID to speed up VAT refunds.
Align month-end closing with e-Filing timelines and reconciliation checkpoints.

Related Guides & Services (Bookkeeping.co.th)

Need Visa & Work Permit Support?

If you or your clients require a compliant pathway to work in Thailand while staying on top of Tax Update 2026 rules, explore solutions by Mr. Work Permit (The Worker):

Note on Extensions Previously Announced

In a separate policy context, the Ministry of Finance had extended filing and payment deadlines for taxpayers affected by security emergencies near the Thai–Cambodian border to September 30, 2025 (covering WHT, CIT, VAT, SBT, and Stamp Duty). If your operations were within declared zones and filed within the new deadline, penalties and surcharges were waived.

Frequently Asked Questions (FAQ): Tax Update 2026 — PP.30 VAT

1) When does the new PP.30 VAT form take effect?

The updated PP.30 takes effect on March 1, 2026. Start using the new layout for filings from this date onward.

2) What are the key changes in the new PP.30?

Clearer calculation sections, new fields for amended/additional returns, and dedicated refund/adjustment areas. It’s designed for faster, cleaner e-Filing and refunds.

3) How do amended returns work under the new format?

Use the added fields for amendments and attach supporting documents (tax invoices, adjustment notes, internal approvals). Keep a clear audit trail.

4) Can VAT refunds be received via PromptPay?

Yes. Register the company’s PromptPay under the corporate tax ID to speed up refund processing.

5) What should finance teams prepare before March 1, 2026?

Rehearse entries with the new layout, update SOPs, prepare document packs for amendments, and align month-end timelines to e-Filing cutoff.

6) Is there a transition period where both forms are accepted?

From March 1, 2026, the new PP.30 applies. Check your local Revenue Office guidance for any limited transitional handling.

7) What happens if I file late or use the wrong form?

Late filings or using an outdated form can trigger penalties/surcharges. Always file via e-Filing with the current PP.30 version.

8) Which records should I keep for audit readiness?

Tax invoices, e-Filing receipts, adjustment notes, refund submissions, and internal approvals—retained per statutory retention rules.

9) Does this change anything for SMEs or foreign-owned companies?

The new PP.30 applies broadly. SMEs and foreign-owned entities should review workflows, user roles, and refund registration (PromptPay) early.

10) Who can help with filing or cross-border compliance?

For VAT/e-Filing support, see Bookkeeping.co.th. For Non-B visa and Work Permit solutions, visit Mr. Work Permit.

Tax Update 2026: Thailand’s New PP.30 VAT Form & Practical Steps | Bookkeeping.co.th