Thailand VAT on foreign e-commerce

Mon 27th Nov 2017

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.



Click for free Thai VAT info