VAT may be imposed on Foreign Digital Services in Thailand

泰國將對國外電子服務徵收增值稅

Thai Cabinet approved a draft amendment to Thai Revenue Code to impose VAT on foreign digital service providers to receive payments from users in Thailand on June 9, 2020. This new VAT requirement is expected to apply to all qualifying global e-services which includes but are not limited to websites, smartphone applications, and social media. The new amendment will apply to various businesses.

泰國內閣於2020年6月9日通過《泰國稅法》修正草案，新法將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、智慧手機應用程序及社交媒體，新的修正案將適用於各種業務。

This new law aims to update Thailand’s tax guidelines to meet OECD’s standard, which many countries have already adopted.

新法旨在使泰國的稅務標準與大部分國家採用的經濟合作暨發展組織一致。

Under the drafted act, foreign digital services providers located outside Thailand but receive more than THB 1.8 million in any given tax year, must register VAT with the Thailand Revenue Department. The VAT registration will cause foreign e-services providers having to remit 7% VAT on income received from users in Thailand, together with VAT returns, to the Revenue Department on monthly basis. But foreign digital services providers must not deduct output tax from the 7% VAT payable or issue tax invoices to Thai users.

新法規定納稅年度收入超過180萬泰銖的國外數位服務供應者需要在泰國稅務局註冊增值稅。這些供應者註冊增值稅後，每月須針對從泰國用戶得到的收入，向泰國稅務局繳納7％的增值稅並申報增值稅。但國外數位服務供應者不得從應繳納的7％增值稅中扣除銷項稅、或向泰國用戶開立稅務發票。

The amendment has been sent to parliament for approval before it is published in the Government Gazette. Once enacted, it may affect the price of foreign digital services due to the additional tax liability.

新法已交送泰國國會批准，核准後會公告在政府公報上。新法一旦生效，可能因額外的稅負影響國外數位服務供應的價格。

IBC International Business Consultancy is a law and accounting firm located in Bangkok, Thailand with experienced lawyers, accountants, and financial advisers. We provide services including investment, tax and legal advice in Thailand.

IBC泰國法律金融會計事務所 (International Business Consultancy) 為一間位於曼谷的泰國事務所，由經驗豐富的律師、會計師、及財務顧問組成，可提供泰國投資、泰國稅收及泰國法律諮詢等服務。

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