GlossaryLive
Glossary
Accounting and tax terms Thai online sellers run into often but rarely see explained plainly — tax ID numbers, filing forms like PND and PP30, and trade documents like tax invoices and receipts. Many key terms have their own page with examples and common questions, enough to talk with an accountant or prepare your own records with more confidence.
Thai SME owners and Thai accountantsLast updated 2026-07-21
PND1 — the monthly return an employer files when withholding tax from employee salaries
PND94 — the mid-year personal income tax return for certain income types like rent or freelance income
PP30 — the monthly VAT return every VAT-registered business must file
Tax invoice — the document a VAT-registered seller must issue for every sale, different from a receipt
e-Tax Invoice — the electronic tax invoice format the Revenue Department allows businesses to opt into
Removing VAT / calculating VAT — the formula for separating a pre-tax price from a VAT-inclusive total
Trade documents — the quotation, invoice, billing note, and receipt sequence Thai B2B businesses actually use
What is PP30?
PP30 is the monthly VAT return every VAT-registered business must file, summarizing output tax collected from customers against input tax from received tax invoices. It's due by the 15th, or the 23rd if filed online at rd.go.th. See the PP30 glossary page for calculation examples.
Where do I get a tax ID number?
Individuals already have one: the 13-digit number on their national ID card, usable right away with no extra application. Juristic entities such as companies or partnerships receive theirs when registering with the Department of Business Development, then use that same number to file taxes and issue tax invoices.
How do I remove VAT from a VAT-inclusive price?
If a price already includes 7% VAT, divide it by 1.07 to get the pre-tax price. The difference between the two numbers is the VAT amount — for example, 107 THB ÷ 1.07 = 100 THB, so VAT is 7 THB.
What's the difference between PND1 and PND3?
PND1 applies to salaries or wages for regular employees, withheld monthly by the employer. PND3 applies when paying individuals who are not regular employees, such as freelancers or service providers. See the PND3 glossary page for details.
What is PND94, and how is it different from PND90?
PND94 is the mid-year personal income tax return for certain income types, such as rent or freelance income, filed within September (the 1 July–30 September window) using the first six months of income. PND90 is the annual return covering the full year.
How does an e-Tax Invoice differ from a paper tax invoice?
An e-Tax Invoice is the electronic file format the Revenue Department allows businesses to use instead of paper. The required information still matches a standard tax invoice under Section 86/4 — only the storage and delivery format changes. Businesses interested in adopting it should check the conditions and application steps with the Revenue Department (rd.go.th) first.
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