非居民外國賣家，作爲非常設機構角色，是否允許在泰國註冊增值稅號碼？

外國人電子服務提供者可以申請非居民增值稅在泰國做電子服務;非居民電子服務提供商和電子平臺的增值稅登記不會構成泰國所得稅常設機構（PE）; 非居民外國貨物銷售商，作爲非PE角色，不允許在泰國註冊增值稅號碼。

聯繫永輝：
tpe2th@evershinecpa.com

泰國永輝BPO有限公司
1108/31 Sukhumvit Road, Phrakanong, Klongtoey, Bangkok, Thailand 10110
接洽人:
Ploy Lee 泰國籍說中文
Pay Xiao 泰國籍說英文
或
聯絡人：蘇 玉 燕  副總經理
手機：+886-928-486-835
電話：+886-2-2717-0515 分機:104

泰國非居民電子服務業者-增值稅VAT相關服務

客戶詢問:
外國人電子服務提供者是否可以申請非居民增值稅在泰國做電子服務？
if  Foreigner Electronic Services Providers  can apply non-resident VAT to do electronic services in Thailand?

永輝 RD回答:
是，請看下面鏈接的網頁和其抬頭
Yes Please see below linking webpages and its tilte

eService (rd.go.th/rd-ves-web/landing)
我應該支付泰國的電子服務增值稅嗎？
如果您是外國服務運營商或向泰國非增值稅註冊客戶提供電子服務的電子平臺，並且每年從這些服務中獲得的收入超過180萬泰銖，您應該繳納泰國電子服務增值稅。
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月更新常見問題解答：泰國電子服務跨境增值稅泰國稅務局。
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)
稅務局出版的《非居民商人在泰國向非增值稅登記人提供電子服務增值稅指南（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註冊指南
VES Registration Guide

registration_instruction.pdf (rd.go.th/rd-ves-web/assets/pdf/registration_instruction.pdf)
《非居民增值稅登記表》填寫說明（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)
請用英文填寫註冊信息。
Please fill out the registration information in English.

客戶詢問:
非居民電子服務提供商和電子平臺的增值稅登記是否構成泰國所得稅常設機構（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?

永輝 RD回答:
在泰國的增值稅註冊本身不會成爲其在泰國是否擁有PE的決定性因素。泰國將繼續依據其國內所得稅法及其雙重徵稅協定的規定來確定非居民是否在泰國擁有個人所得稅。
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.

客戶詢問:
非居民外國貨物銷售商，作爲非PE角色，是否允許在泰國註冊增值稅號碼？
Does non-resident foreigner goods seller, acting as Non-PE Role, be allowed to register a  VAT number  in Thailand?

永輝 RD回答:
不，除非是電子服務供應商，否則不會有這種機制。
非居民的外國人貨物銷售者需要在泰國指定稅務代理。
以下內容摘自彭博國際稅務數據庫
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
如果外國人在泰國進行應稅供應，則可以指定增值稅代理人代其開具稅務發票並提交增值稅申報。增值稅代理人的任命必須得到泰國稅務局局長的批准
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

如果非居民習慣性地通過其當地代理在泰國提供商品或服務，則代理人必須代表非居民註冊增值稅，並根據泰國稅務法第82/1條爲其開具稅務發票。
代理商也有義務爲非居民準備相關的增值稅報告和申報，即產出簿、進項簿、庫存和原材料簿。此外，代理人還需要保留相關的增值稅文件，例如，稅務發票和證明文件的副本。
增值稅代理人與外國被代理人對稅務發票負有連帶責任。
指定代理的要求不適用於2021年9月1日或之後的企業對消費者電子服務的入境供應。欲暸解更多信息，請參見第3.5節、第4.7.4節和下面關於電子平臺的討論。

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日或之後，根據泰國稅收法第82/13條，電子平臺企業家有責任代表非居民電子服務提供商進行註冊和增值稅核算，如果其符合註冊門檻，並負責提供和交付服務，以及代表供應商接收付款。
通過增值稅註冊電子平臺提供服務的外國供應商無需在泰國註冊增值稅。平臺無需報告每個外國供應商的詳細信息。

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

年應稅營業額超過180萬泰銖的企業家需要根據《泰國稅收法》第85/1條登記增值稅。
在泰國，免稅或無需繳納增值稅的活動的營業額不計入註冊門檻。
進口商在泰國需繳納增值稅，無論進口商是否註冊。
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.

聯繫永輝：
tpe2th@evershinecpa.com

泰國永輝BPO有限公司
1108/31 Sukhumvit Road, Phrakanong, Klongtoey, Bangkok, Thailand 10110
接洽人:
Ploy Lee 泰國籍說中文
Pay Xiao 泰國籍說英文

或
聯絡人：蘇 玉 燕  副總經理
手機：+886-928-486-835
電話：+886-2-2717-0515 分機:104

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