When you sell on eBay, you are responsible for complying with all applicable laws and regulations issued by the local government.
If you are a Thailand-based seller selling to buyers worldwide, starting from 1 November 2021, Thai value-added tax (VAT) will apply to your selling fees on the eBay Marketplace, including final value fees, subscription fees, insertion fees, feature fees, promoted listing fees and monthly Store subscription fees.
Sellers are responsible for paying all fees and taxes associated with using eBay as an eBay seller. For more information on eBay’s tax policy and your obligations, see our Tax policy and User Agreement.
Sellers’ Tax Responsibilities
Here’s more information on this change:
- Starting 1 November 2021, Thai VAT of 7% will apply to all selling fees paid by eBay sellers with a registered address in Thailand.
- This VAT charge will apply to all eBay sellers as long as your registered address is in Thailand, regardless of whether you hold a Business or Individual eBay account, or the eBay website you sell your items on.
- Business sellers can claim a 7% VAT exemption by providing eBay with their Thai VAT ID. Starting from 15 October 2021, the VAT ID can be submitted using here
- eBay sellers with a registered address in Thailand who have not claimed the exemption do not need to reverse charge the VAT, as eBay will collect VAT on digital services and remit this to Thai tax authorities. Such sellers will see the 7% VAT reflected on their invoice.
Paying VAT on eBay sales
If you’re not sure whether your sales on eBay attract VAT, contact your tax advisor or the Thai Revenue Department (RD) www.RD.go.th.
As always, thank you for selling on eBay!
Q 1: When will be the Thai VAT on seller fees be charged?
A: eBay will start to collect 7% VAT on seller fees on 1 November 2021.
Q 2: How does Thai VAT apply to my seller account?
A: If you are a seller with a registered address in Thailand (regardless of which eBay website you sell your items on), 7% VAT will be applied to your selling fees, including final value fees, subscription fees, insertion fees, feature fees, promoted listing fees and monthly Store subscription fees .
Q 3: I have updated my information to reflect my current address which is not located in Thailand. Can eBay refund the Thai VAT previously charged on my seller account?
A: eBay is required to charge and remit Thai VAT based on the information in your seller account. If your account reflected a registered address in Thailand at the point when VAT was calculated and collected, no refund will be issued.
Q 4: I updated my information to reflect my current address, which is not located in Thailand. Why is eBay continuing to collect Thai VAT?
A: eBay calculates Thai VAT on selling fees when a listing, promotion or order is placed and fees are collected. This activity may have occurred before you updated your address. Go to Seller Account Information and review each section to ensure that all your information is complete and accurate.
Q 5: I don’t have a registered address in Thailand. Will my seller account be subjected to Thai VAT on fees?
A: If you don’t have a registered address in Thailand, your seller account will not be subject to Thai VAT collection. Consult your tax advisor to help you understand if you have any VAT obligations in Thailand.
Q 6: How is Thai VAT charged?
A: eBay will charge all sellers with a registered address in Thailand a standard rate of 7% VAT on selling fees, including final value fees, subscription fees, insertion fees, feature fees, promoted listing fees and monthly Store subscription fees.
Q 7: For any rebate that sellers receive or cancellation of orders, will the tax be refunded?
A: Yes – where fee credits are issued, the applicable tax that was levied will also be credited back to you. This will be reflected on your monthly tax invoice.
Q 8: Can I get confirmation from the Thai tax government regarding these VAT tax charges?
A: Yes, you may call the tax authority to verify the tax amount charged or refer to this link https://www.rd.go.th/fileadmin/download/eService.pdf
Q 9: Can eBay help me with my tax return or deduction?
A: While we are committed to helping sellers, we do not provide tax advisory or compliance services. Please contact your tax advisor or the Thai Revenue Department (RD) www.RD.go.th.