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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。

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