ฉบับภาษาไทย: อ่านหน้านี้เป็นภาษาไทย
Which input VAT cannot be claimed in Thailand?
Short answer
Input VAT is non-claimable where the tax invoice is defective or missing, where the purchase relates to entertainment, and for passenger cars of not more than ten seats and their related expenses, among other categories set by the Revenue Department.
The most common cause of a disallowed credit is not a prohibited category at all — it is an invoice that does not meet the full tax invoice requirements: wrong or missing tax ID, wrong company name or address, no 'ใบกำกับภาษี' heading, or VAT not shown separately. Fix these at the point of purchase; asking a supplier to reissue an invoice months later during an audit rarely works cleanly.
Also watch timing and purpose. Input VAT should be claimed in the month shown on the invoice, with limited late-claim relief; and VAT on purchases used for non-VAT business or for personal benefit is not creditable. Keep purchase invoices filed in the sequence reported in the PP.30 so that a Revenue officer can reconcile the return to the file without a discovery exercise. Scope, turnaround and fees are confirmed by IVC staff by phone, LINE or email — this site does not publish prices.
Reviewed as of 2026-08-04. General guidance only, not case-specific advice and not a guarantee of outcome. Government fees, conditions and processing times are set by the responsible authority and can change. This site does not publish prices — please ask our staff.
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