Thailand VAT on foreign e-commerce
- Nov 26, 2017 | Richard Asquith
Thailands Revenue Department has proposed extending the VAT on online non-resident sellers of goods to consumers. Currently, there is an VAT exemption of 1,500 baht on any imports.
The new liability would come into force from 1 January 2018.
The measure is designed to equalise the tax treatment with Thailand-based e-retailers, and to prevent the domination of the market by one or two single players. Much of Thailand’s e-commerce market is provided by sellers from China.
Malaysia also recently proposed leaving GST on foreign online markets for sales of goods and digital services.
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