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Thailand foreign e-commerce VAT 2020

  • Aug 23, 2019 | Richard Asquith

Thailand is to underake a further attempt to implement Value Added Tax collection obligations on non-resident sellers of goods or services to local consumers. The measure, from the Thai Revenue Department, is to be represented to parliament in September. A public consultation was held last year.

THe Thai VAT rate is currently 7%. VAT on non-resident sellers could raise up to 4billion baht per annum. Key measure in the existing proposal include:

  • A VAT registration threshold of 1.8million
  • No VAT invoice is required.
  • Marketplaces facilitating sales of service may become responsible for the VAT and registration
  • An online registration portal is to be provided in English
  • The VAT return will be in English, too
  • There is no provision to reclaim an input VAT suffered
  • B2B supplies may be zero-rated if the customer can provide their local VAT number

Latest Thai news


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: richard.asquith@avalara.com. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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