SAP Knowledge Base Article - Preview

3111087 - Thailand: VAT on Electronic Service Provided by Non-resident Business Person

Symptom

From 2021, September 1st, non-resident electronic service providers and electronic platforms that receive income of more than 1.8 million baht per year from providing electronic services to non-VAT registered customers in Thailand shall register for VAT, file VAT returns, and pay VAT by calculating Output Tax without deducting Input Tax.

VAT amount shall be calculated by multiplying the service value in Thai Baht by the VAT rate of 7 percent.

VAT operators shall file VAT returns (P.P.30.9) and pay VAT on a monthly basis via the Simplified VAT system for e-Service (SVE). VAT returns shall be filed from the 1st to 23rd of the following tax month. VAT returns shall be filed every month even if electronic service providers and electronic platforms have no income from business operations during that tax month.


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Environment

Financial Accounting (FI)

SAP S/4HANA On Premise

SAP S/4HANA Cloud

Keywords

Thailand, GEN_VAT_DCL, e-service, output tax , KBA , FI-LOC-FI-TH , Thailand , Problem

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