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Thailand e-commerce withholding VAT

  • Apr 27, 2019 | Richard Asquith

Thailand has proposed a withholding tax on e-commerce sales of goods and services. The measure is particularly aimed at sales to non-resident online sellers who are showing high levels of VAT evasion. VAT in Thailand is 7%.

The tax would be set at 5%, and would be deducted by the payment provider facilitating the transactions. The provider would then forward the funds to the Thai Revenue Agency. Taxable supplies would include: goods; auction sites; online advertising and affiliate marketing services; digital services; and online gaming.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is the former VP Global Indirect Tax at Avalara
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