\u30bf\u30a4\u56fd\u5916\u304b\u3089\u30b5\u30fc\u30d3\u30b9\u3092\u53d7\u3051\u308b\u5834\u5408\u306eVAT\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066\/Regarding VAT when overseas company provide services to the company in Thailand(P.P. 36)<\/p>\n

 <\/p>\n

 <\/p>\n

\u4eca\u9031\u306f\u3001\u30bf\u30a4\u56fd\u5916\u304b\u3089\u30b5\u30fc\u30d3\u30b9\u3092\u53d7\u3051\u308b\u5834\u5408\u306eVAT\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066\u3067\u3059\u3002<\/p>\n

 <\/p>\n

Q.<\/p>\n

\u73fe\u5728\u30bf\u30a4\u56fd\u5185\u306b\u73fe\u5730\u6cd5\u4eba\u304c\u306a\u304f\u3001\u65e5\u672c\u304b\u3089\u30bf\u30a4\u56fd\u5185\u306e\u4f01\u696d\u306b\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002\u5f53\u793e\u306e\u30b5\u30fc\u30d3\u30b9\u304c\u30bf\u30a4\u56fd\u5185\u3067\u884c\u308f\u308c\u308b\u5834\u5408\u306b\u3001VAT\u306e\u8ab2\u7a0e\u8003\u3048\u3089\u308c\u307e\u3059\u304c\u3001\u5f53\u793e\u304c\u30bf\u30a4\u56fd\u5185\u306e\u4f01\u696d\u304b\u3089VAT\u3092\u53d7\u9818\u3057\u3001\u30bf\u30a4\u56fd\u306b\u7d0d\u7a0e\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

We provide services as the company in Japan to the company in Thailand without subsidiary in Thailand. Do we have to receive VAT from customer and  declare VAT to Revenue Department in THailand?<\/p>\n

 <\/p>\n

A.<\/p>\n

\u7d50\u8ad6\u3068\u3057\u3066\u306f\u3001\u8cb4\u793e\u3067VAT\u3092\u53d7\u9818\u3001\u30bf\u30a4\u306e\u6b73\u5165\u5c40\u306b\u7d0d\u7a0e\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u203b\u4ed6\u56fd\u3067\u306f\u56fd\u5916\u5c45\u4f4f\u8005\u3067\u3042\u308b\u4f01\u696d\u304c\u7d0d\u7a0e\u756a\u53f7\u3092\u53d6\u5f97\u3057\u3001\u7d0d\u7a0e\u3092\u3059\u308b\u30b1\u30fc\u30b9\u306f\u3042\u308a\u307e\u3059\u3002<\/p>\n

As a result, you don’t have to receive VAT and declare it. \u203b By the way, the company in overseas needs to obtain tax ID and declare for some other countries.<\/p>\n

 <\/p>\n

\u4e00\u65b9\u3001\u6d77\u5916\u304b\u3089\u5f79\u52d9\u63d0\u4f9b\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u3092\u53d7\u3051\u308b\u30bf\u30a4\u56fd\u5185\u306e\u4f01\u696d\u306f\u3001\u6b73\u5165\u5c40\u306bP.P36\u3068\u3057\u3066VAT\u3092\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u6d77\u5916\u3078\u306e\u652f\u6255\u3044\u91d1\u984d\u306e7\uff05\u3092PP36\u3068\u3057\u3066\u7533\u544a\u3057\u3001\u7d0d\u7a0e\u3057\u307e\u3059\u3002\u30bf\u30a4\u56fd\u5185\u4f01\u696d\u5074\u3067\u306f\u901a\u5e38\u306eVAT\u540c\u69d8\u306b\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u3059\u308b\u3053\u3068\u304c\u51fa\u6765\u307e\u3059\u3002<\/p>\n

Meanwhile, when your customer take services from overseas, they need to declare VAT as P.P36. They could offset it with output VAT as tax deduction.<\/p>\n

 <\/p>\n

\u5f93\u3063\u3066\u3001\u8cb4\u793e\u3078\u306e\u652f\u6255\u3044\u6642\u306b\u306fVAT\u3092\u542b\u3081\u308b\u5fc5\u8981\u306f\u306a\u304f\u3001\u8cb4\u793e\u5074\u3067\u306e\u624b\u7d9a\u304d\u306f\u4e0d\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

Therefore, you don’t have to include VAT when you issue the invoice and nothing to do for it.<\/p>\n

 <\/p>\n

\u306a\u304a\u3001\u4e0a\u8a18\u306e\u4e8b\u696d\u304c\u672c\u6765\u30bf\u30a4\u56fd\u306b\u73fe\u5730\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u304c\u5fc5\u8981\u3067\u3042\u308b\u3068\u307f\u306a\u3055\u308c\u308b\u5834\u5408\u306b\u306f\u3001PE\u8a8d\u5b9a\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

However, you have to take care the risk that Revenue Department regards your firm as Permanent Establishment in Thailand and suggests you to declare corporate income tax in Thailand.<\/p>\n

\u4ee5\u4e0a<\/p>\n

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n

\u9577\u6fa4\u3000\u76f4\u6bc5<\/p>\n

nagasawa.naoki@tokyoconsultinggroup.com<\/a><\/p>\n

 
<\/a> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":" \u30bf\u30a4\u56fd\u5916\u304b\u3089\u30b5\u30fc\u30d3\u30b9\u3092\u53d7\u3051\u308b\u5834\u5408\u306eVAT\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066\/Regarding VAT when overseas company provide services to the company in Tha […]","protected":false},"author":1,"featured_media":2277,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"passster_activate_protection":false,"passster_protect_child_pages":"","passster_protection_type":"password","passster_password":"","passster_activate_overwrite_defaults":"","passster_headline":"","passster_instruction":"","passster_placeholder":"","passster_button":"","passster_id":"","passster_activate_misc_settings":"","passster_redirect_url":"","passster_hide":"no","passster_area_shortcode":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[23,19],"tags":[],"jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/thailand_blog\/wp-content\/uploads\/2020\/02\/zeimu.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/payckf-dm","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/posts\/828"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/comments?post=828"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/posts\/828\/revisions"}],"predecessor-version":[{"id":1431,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/posts\/828\/revisions\/1431"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/media\/2277"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/media?parent=828"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/categories?post=828"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/tags?post=828"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}