🇹🇭 Thailand税务
泰国电子服务增值税（VES）合规指南：非居民服务商税务义务
来源：RD · Thailand Revenue Dept生效日期：2021-09-01
作者：东南亚合规中心编辑团队
TL;DR · 核心要点
泰国税务局（RD）明确要求向泰国境内用户提供电子服务的非居民服务商须注册并缴纳7%增值税（VES）。该制度自2021年9月1日起强制实施，适用于流媒体、SaaS、在线广告、数字内容平台等远程交付服务。关键合规点包括：需在RD官网完成VES注册（无实体办公要求）；按季度申报并缴税；可指定泰国税务代理；游客退税与VES无关。企业若未合规，将面临滞纳金、罚款（最高20万泰铢）及服务下架风险。中国出海企业须评估用户所在地判定逻辑、建立本地化开票与申报流程，并同步关注2024年新颁布的‘补充税’（Top-up Tax）对集团整体税负的叠加影响。
✅ 合规行动清单 · Compliance Checklist
- ›立即在泰国税务局（RD）官网完成电子服务增值税（VES）注册，无实体办公要求，注册须在首次向泰国用户交付服务前完成
- ›按季度通过RD电子系统申报并缴纳7% VES税款，申报截止日为每季度结束后15日内
- ›指定经RD认可的泰国税务代理处理VES合规事务，确保其具备RD注册税务代理人资质
- ›评估用户所在地判定逻辑（如IP地址、支付方式、账单地址等组合证据），建立本地化电子发票与税务申报流程
- ›Register for Value Added Tax on Electronic Services (VES) immediately via the Thailand Revenue Department (RD) e-Service portal; registration must be completed before first supply of electronic services to Thai users
- ›File and pay 7% VES quarterly via RD’s e-Filing system, with returns due within 15 days after each quarter ends
- ›Appoint a Thailand-based tax agent registered with RD to handle VES compliance, verifying their RD-recognized tax agent status
- ›Implement robust user location determination methodology (e.g., IP address, billing address, payment method) and establish localized e-invoicing and reporting workflows
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立即咨询 →常见问题解答
中国公司没在泰国注册公司，只通过App向泰国用户收订阅费，需要交泰国增值税吗？+
是的。只要服务对象为泰国境内的个人或企业（以IP、账单地址、支付方式等综合判定），且年销售额超180万泰铢，即须注册VES并按7%缴纳增值税，无论是否在泰设实体。
VES注册必须找泰国税务代理吗？+
是。非居民企业无法自行完成RD系统注册，必须委托持证泰国税务代理（Tax Representative）提交申请、代为申报及应对稽查，代理需承担连带责任。
VES申报周期和截止日怎么算？+
按自然季度申报，次季度首月15日前完成线上申报与缴税（如Q1：1–3月，申报截止4月15日）。逾期每日加收1.5%滞纳金，最高达所欠税额的20%。
已缴VES能否申请退税？+
一般不可退。VES为消费地征税，无进项抵扣机制；仅当RD系统误征或重复征税时，可凭凭证申请更正退税，流程需经代理提交书面申诉，平均处理期60–90天。
泰国最新‘补充税’（Top-up Tax）会影响VES申报吗？+
不影响VES本身申报，但属同一税务监管框架。补充税（B.E. 2567）针对跨国企业全球有效税率低于15%，可能触发额外补税义务，需与VES分开申报，建议集团层面开展GloBE规则合规评估。
相关关键词
泰国VES泰国电子服务增值税非居民企业泰国纳税泰国税务局RD泰国数字服务税
📄 官方原文参考（英文）点击展开
VAT for Electronic Service (VES)For non-resident service providers and electronic platforms providing electronic services to service recipients in ThailandMore detail VAT REFUND Vat Refunded for Tourists office at the Suvannabhumi International Airport and Don Mueang International Airport More detail Forms and Downloads International Tax Licensing Manual The Competent Authorities' Contact Details International Visitors Program Request Form SME's Tax Rates The extension of the time limit in filing a return under the Revenue Code Tax Incentives e-Form (Filable Tax Return) Tax and Investment in Stock market Mutual Agreement Procedure Profile Advance Pricing Arrangement News Update 30 December 2025 No. 5/2026 Draft Secondary Legislation Issued under the Emergency Decree on the Top-up Tax B.E. 2567 (2024) Prescribing Detailed Rules for the… 27 December 2024 News No. 6/2025 Emergency Decree on Top-up Tax, B.E. 2567 (2024) Officially Promulgated in the Royal Gazette 22 November 2024 The RD System are going to be temporarily out of service due to service improvement. 24 September 2024 How do foreigners living in Thailand pay tax? 21 November 2023 The RD System are going to be temporarily out of service due to service improvement. 09 November 2023 News No.4/2024 : The Outcomes of the 52nd SGATAR Annual Meeting Read More