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VAT in Thailand: A Comprehensive Overview for SaaS and Digital Products

Thailand implemented the Value-Added Tax (VAT) system in 1992 to enhance its tax infrastructure and revenue generation. VAT applies to most goods and services, including Software-as-a-Service (SaaS), at the standard rate of 7%. There is currently no reduced VAT rate in Thailand. E-books, including electronic newspapers, magazines, and textbooks, are exempt from VAT.

Thailand

Thailand implemented a VAT system in 1992 to modernize its tax framework and enhance revenue generation.

官方政府链接： Revenue Department

7.00%

E-products and services VAT/Sales tax rate

税率降低的产品类别

No specific digital goods or services have reduced tax

免税产品类别

E-books, including newspapers, magazines, and textbooks in electronic form

Reverse charge mechanism for B2B sales

Yes

Tax ID validation required

Yes

When do you have to register

Once the threshold has been exceeded

可在线注册

Yes

Local representative needed

注册流程

The VAT registration form must be completed and submitted online through the Simplified VAT System for e-Service (SVE) on the Revenue Department’s website.

List of digital and electronic services liable for tax

Mobile applications
Software programs
Digital images, videos, and financial data
Digital music, films, and games
Distance teaching via a pre-recorded medium such as online courses
Electronic data management such as website supply, web-hosting, automated and digital maintenance of programs
Providing or supporting a business or personal presence on an electronic network
Search engines such as customized search-engine services
Listing services for the right to put goods or services for sale on an online market or auction house
On-demand streaming services where there is no interaction with the content provider
Advertising services on intangible media platforms

Penalties

Conducting business without VAT registration incurs a fine of either twice the tax due for each month of non-compliance or 1,000 Baht per month, whichever is greater. Late filing of VAT returns results in a fine of twice the tax due for the respective tax month. Additionally, filing an incorrect tax return that impacts the amount of tax due will lead to a fine based on the affected tax amount.

注册门槛

THB 1,800,000 USD 52.300

申报间隔

Monthly

申报截止日期

Between the 1st and 23rd day of the next tax month

E-invoicing requirements

Not mandatory

记录保存

For a minimum of 5 years the following must be kept:

Sales invoices issued
Purchase invoices received
VAT returns filed
Proof of VAT payments made
Customs documentation for imported goods
Accounting records supporting VAT calculations

VAT Compliance for Businesses in Thailand: Filing, Record Keeping, and Registration

Businesses in Thailand are required to file VAT returns monthly and submit payment between the 1st and 23rd day of the subsequent tax period. Companies must retain necessary records, including invoices issued and received, tax return filings, VAT payments, import documentation for goods imported from outside Thailand and relevant accounting data, for a minimum of 5 years to satisfy auditing requirements. While VAT registration is optional for businesses generating a turnover below THB1.8 million annually, businesses exceeding this limit or dealing in VAT-liable goods and services are mandated to register.

Mastering VAT Compliance for Seamless Operations

To navigate SaaS sales and ensure compliance, familiarizing oneself with VAT policies, rates, exemptions, and registration procedures is crucial. Engaging with a tax specialist in the initial stages can prove instrumental for seamless compliance management. Keeping proper accounting records, staying updated with tax updates, and employing e-invoice systems, albeit not mandated, can streamline tax preparation processes.

What is the sales tax (VAT) rate for SaaS products in Thailand?

Currently, in Thailand the standard rate for VAT applicable to the sale of goods and digital services, including SaaS products, stands at 7%.
Does Thailand require separate registration and VAT return filings for businesses selling globally?

There are no separate registration requirements for selling outside of Thailand. However, it is imperative to comply with the standard monthly VAT filing procedure with respect to all domestic and international transactions.
Can I avail tax benefits if my product is primarily marketed and sold to businesses?

As per current VAT requirements in Thailand, there are no explicit tax benefits available for businesses solely offering their products or services to other businesses.

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