Thailand revenue department to implement updated VAT return form (PP.30) and attachment from 1 March 2026

Key changes in the updated PP.30 form 

1. Additional items for tax calculation in amended VAT filings 
   The revised form adds detailed fields for tax calculations in amended VAT filings, including additional input boxes for VAT entries. Each section now provides specific fields for individual amounts, making adjustments and reviews easier and more accurate. 
2. PromptPay as the primary refund channel 
   To streamline the refund process, PromptPay will become the main channel for VAT refunds. Taxpayers can link their PromptPay account to their tax identification number, enabling faster and more secure transactions. 
3. New enhanced address details 
   The updated form now requires more detailed address information. An intersection field has been added to improve clarity and reduce errors in taxpayer identification 
4. Improved attachment for amended filings 

The attachment accompanying PP.30 has been redesigned to provide complete and accurate supporting information for amended filings. This includes clearer breakdowns of input and output tax details, making verification easier for both taxpayers and the Revenue Department. 

Next steps for taxpayers 

Taxpayers should review these changes and update their internal processes to ensure compliance before March 1, 2026. For further guidance or assistance in adapting to the new PP.30 requirements, please contact our team at Forvis Mazars. 

Reference: 

• Revenue Department Announcement News (31 October 2025). Retrieved from The Revenue Department