非居民外国卖家，作爲非常设机构角色，是否允许在泰国註册增值税号码？

外国人电子服务提供者可以申请非居民增值税在泰国做电子服务;非居民电子服务提供商和电子平臺的增值税登记不会构成泰国所得税常设机构（PE）; 非居民外国货物销售商，作爲非PE角色，不允许在泰国註册增值税号码。

联繫永辉：
tpe2th@evershinecpa.com

泰国永辉BPO有限公司
1108/31 Sukhumvit Road, Phrakanong, Klongtoey, Bangkok, Thailand 10110
接洽人:
Ploy Lee 泰国籍说中文
Pay Xiao 泰国籍说英文
或
联络人：苏 玉 燕  副总经理
手机：+886-928-486-835
电话：+886-2-2717-0515 分机:104

泰国非居民电子服务业者-增值税VAT相关服务

客户询问:
外国人电子服务提供者是否可以申请非居民增值税在泰国做电子服务？
if  Foreigner Electronic Services Providers  can apply non-resident VAT to do electronic services in Thailand?

永辉 RD回答:
是，请看下面链接的网页和其抬头
Yes Please see below linking webpages and its tilte

eService (rd.go.th/rd-ves-web/landing)
我应该支付泰国的电子服务增值税吗？
如果您是外国服务运营商或向泰国非增值税註册客户提供电子服务的电子平臺，并且每年从这些服务中获得的收入超过180万泰铢，您应该缴纳泰国电子服务增值税。
Should I pay Thailand’s VAT on electronic services?
If you are a foreign service operator or electronic platform of electronic services provided to non-VAT registered customers in Thailand with income from such services of more than 1.8 million baht per year, you should be subject to Thailand’s VAT on electronic services.

FAQs: Cross border VAT on electronic service in Thailand
2021年10月更新常见问题解答：泰国电子服务跨境增值税泰国税务局。
Updated October 2021 FAQs: Cross border VAT on electronic service in Thailand The Revenue Department of Thailand.

eService.pdf (rd.go.th/fileadmin/download/eService.pdf)
税务局出版的《非居民商人在泰国向非增值税登记人提供电子服务增值税指南（第二版）》二零二二年五月
A Guide on VAT on Electronic Service Provided to Non-VAT Registrants in Thailand by Non-resident Business Person (Second Edition) Published by the Revenue Department May 2022

Register (rd.go.th/rd-ves-web)
VES註册指南
VES Registration Guide

registration_instruction.pdf (rd.go.th/rd-ves-web/assets/pdf/registration_instruction.pdf)
《非居民增值税登记表》填写说明（P.P.01.9
Instructions for Completing the Form for Value Added Tax Registration for Non-Residents (P.P.01.9)

Register (rd.go.th/rd-ves-web/registrations/register)
请用英文填写註册信息。
Please fill out the registration information in English.

客户询问:
非居民电子服务提供商和电子平臺的增值税登记是否构成泰国所得税常设机构（PE）？
Does the VAT registration of non-resident electronic service providers and electronic platforms constitute a permanent establishment (PE) for income tax purposes in Thailand?

永辉 RD回答:
在泰国的增值税註册本身不会成爲其在泰国是否拥有PE的决定性因素。泰国将继续依据其国内所得税法及其双重徵税协定的规定来确定非居民是否在泰国拥有个人所得税。
The VAT registration in Thailand would not on its own be a determining factor for whether it has PE in Thailand. Thailand will continue to rely on its domestic income tax law and the provisions of its Double Taxation Agreements to determine whether the non-resident has a PE in Thailand for income tax purposes.

客户询问:
非居民外国货物销售商，作爲非PE角色，是否允许在泰国註册增值税号码？
Does non-resident foreigner goods seller, acting as Non-PE Role, be allowed to register a  VAT number  in Thailand?

永辉 RD回答:
不，除非是电子服务供应商，否则不会有这种机制。
非居民的外国人货物销售者需要在泰国指定税务代理。
以下内容摘自彭博国际税务数据库
No, not having this kinds of mechanism unless it is an electronic service provider.
A non-resident foreigner goods seller need to appoint an tax agent in Thailand.
Please see below contents abstracted from Bloomberg international Tax database
10.4
如果外国人在泰国进行应税供应，则可以指定增值税代理人代其开具税务发票并提交增值税申报。增值税代理人的任命必须得到泰国税务局局长的批准
If a foreign person makes a taxable supply in Thailand, it may appoint a VAT agent to issue tax invoices and file VAT returns on its behalf. The appointment of a VAT agent must be approved by the Director-General of the Thai Revenue Department.
For more information about tax representatives, see Section 9.2.

9.2

Tax Representation and Agents

如果非居民习惯性地通过其当地代理在泰国提供商品或服务，则代理人必须代表非居民註册增值税，并根据泰国税务法第82/1条爲其开具税务发票。
代理商也有义务爲非居民准备相关的增值税报告和申报，即产出簿、进项簿、库存和原材料簿。此外，代理人还需要保留相关的增值税文件，例如，税务发票和证明文件的副本。
增值税代理人与外国被代理人对税务发票负有连带责任。
指定代理的要求不适用于2021年9月1日或之后的企业对消费者电子服务的入境供应。欲暸解更多信息，请参见第3.5节、第4.7.4节和下面关于电子平臺的讨论。

Where a nonresident habitually makes supplies of goods or services in Thailand through its local agent, the agent is required to register for VAT on behalf of the nonresident person and issue tax invoices on its behalf under Section 82/1 of the Thai Revenue Code.

The agent also has an obligation to prepare relevant VAT reports and filings, i.e., output book, input book, and stock and raw material book for the nonresident. Additionally, the agent is required to keep relevant VAT documents, e.g., a copy of the tax invoices and supporting documents.

The VAT agent and the foreign principal have joint responsibility and liability with respect to tax invoices.

The requirement to appoint an agent does not apply in the case of inbound supplies of business-to-consumer electronic services on or after September 1, 2021. For more information, see Section 3.5, Section 4.7.4 and the discussion of electronic platforms, below.

Electronic Platforms On or After September 1, 2021

在2021年9月1日或之后，根据泰国税收法第82/13条，电子平臺企业家有责任代表非居民电子服务提供商进行註册和增值税核算，如果其符合註册门槛，并负责提供和交付服务，以及代表供应商接收付款。
通过增值税註册电子平臺提供服务的外国供应商无需在泰国註册增值税。平臺无需报告每个外国供应商的详细信息。

On or after September 1, 2021, under Section 82/13 of the Thai Revenue Code, an electronic platform entrepreneur is liable to register and account for VAT on behalf of nonresident electronic service providers if it meets the registration threshold, and is responsible for offering and delivering services, as well as receiving payments on behalf of the supplier.

Foreign suppliers providing services via a VAT registered electronic platform are not required to register themselves for VAT in Thailand as a result of those services. The platform is not required to report details of each foreign supplier.

For information about the registration threshold, see Section 3.1.

3.1

Mandatory Registration Threshold

年应税营业额超过180万泰铢的企业家需要根据《泰国税收法》第85/1条登记增值税。
在泰国，免税或无需缴纳增值税的活动的营业额不计入註册门槛。
进口商在泰国需缴纳增值税，无论进口商是否註册。
An entrepreneur that has an annual taxable turnover exceeding 1.8 million baht is required to register for VAT under Section 85/1 of the Thai Revenue Code.
Turnover from activities that are exempt or otherwise not subject to VAT in Thailand does not count towards the registration threshold.
An importer is subject to VAT in Thailand whether or not the importer is registered.

Further Information

For information about nonresident taxable persons, see Section 3.5. For information about registration procedures, see Section 10.1.

联繫永辉：
tpe2th@evershinecpa.com

泰国永辉BPO有限公司
1108/31 Sukhumvit Road, Phrakanong, Klongtoey, Bangkok, Thailand 10110
接洽人:
Ploy Lee 泰国籍说中文
Pay Xiao 泰国籍说英文

或
联络人：苏 玉 燕  副总经理
手机：+886-928-486-835
电话：+886-2-2717-0515 分机:104

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