Thailand Imposing VAT on Foreign Digital Service Providers is Effective 泰國針對國外數位服務供應者徵收增值稅正式生效
On February 10, Thai government published Revenue Code (No.53) B.E. 2564 (2021) which imposes Value-added tax (VAT) on foreign digital services providers. These global e-services include but are not limited to websites, smartphone application, and social media. The amended act is effective on September 1.
今年2月10日泰國政府公告佛曆2564年(西元2021年)第53號《泰國稅法》修正案，對國外數位服務供應者徵收增值稅。這些數位服務包含但不限於網站、智慧手機應用程式及社交媒體，修正案於今年9月1日正式生效。
According to guideline provided from Thai Revenue Department,[1] the applicable e-Service providers are:
依據泰國稅務局公布的指南，適用的電子服務提供者為:
Ø Provide electronic services from abroad;
從國外提供電子服務;
Ø The service is used in Thailand by non-VAT registered customers;
此服務提供給在泰國境內非增值稅註冊客戶;
Ø Having income from such service more than 1.8 million baht in a calendar year.
在一個日曆年內從此類服務賺取超過 180 萬泰銖的收入。
In addition the applicable e-Platform includes:
另外適用的電子平台包含:
Ø Having continuous processes which consist of offering e-service such as platform to download movies, music, stickers, games, brokers, advertising materials, receiving payment, and deliver service on behalf of the service providers;
有連續的流程，包括代表電子服務者供應服務例如提供平台下載影片、音樂、貼紙、遊戲、經紀人、廣告材料、接收款項和提供服務等;
Ø Such service is used in Thailand by non-VAT registered customers;
此服務提供給在泰國境內非增值稅註冊客戶;
Ø Having income from the service more than 1.8 million baht in a calendar year.
在一個日曆年內從此類服務賺取超過 180 萬泰銖的收入。
These e-Service and e-Platform providers are banned from issuing tax invoices to their users and shall register and report VAT. However, sales for e-Books such as textbooks, magazines, and newspapers which are in electronic form are exempted from VAT.
這些電子服務以及電子平台提供者禁止向用戶開出稅單，且須註冊並申報增值稅。但銷售電子書像是教科書、雜誌及報紙的電子檔則免報增值稅。
At this moment, it’s important for a company to understand whether it is an e-Service provider or an e-Platform operator, and to determine the source of revenue is complied with new VAT requirements.
現在一間公司了解自己是否為電子服務供應者或是電子平台運作者是件重要的事，並確定收入來源是否符合泰國增值稅新的要求。
For further information regarding VAT in Thailand, you may also read our below articles:
如想知道更多泰國增值稅的資訊，可以參考我們之前的文章:
1. VAT may be imposed on Foreign Digital Services in Thailand at
泰國將對國外電子服務徵收增值稅
2. Value-Added Tax (VAT) in Thailand at
泰國增值稅介紹
3. What You Should Know When to File Taxes in Thailand Part II at
您應該知道在泰國報稅的時間 Part II
Please contact us if you have any questions or needs further assistance on this matter.
如您針對本次修正案有任何問題或是需要進一步協助，請與我們聯絡。
[1] A Guide on VAT on Electronic Service Provided to Non-VAT Registrants in Thailand by Non-resident Business Person published by the Revenue Department on July 2021.
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