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Thailand foreign e-services 5% VAT

  • Jul 10, 2017 | Richard Asquith

Thailand foreign e-services 5% VAT

Thailand has proposed introducing 5% VAT on all non-resident e-services providers selling to local consumers.  This would include eliminating the existing annual threshold of baht1,500.

In a public consultation, closing this week, the Thai tax authorities are requesting feedback on indirect taxation on foreign sellers of e-books, streaming media, online journals, SaaS services and apps.  This includes online marketplaces acting as the selling party on behalf of the provider.

Thailand is also looking to levy Corporate Income Tax where providers operate a local site and receive payments in baht.

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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: 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.