if we issue invoices for spare parts which we sell to outside Thailand customers the invoices are issued without VAT.

Now I have to issue to a company outside Thailand an invoice for services which we provided here in Thailand at a Thai company.

The question is do we need to issue the invoice with or without VAT?

We are a legally registered Co., Ltd. and like to do the business according to Thai regulations, unfortunately we got two different statements form two different accounting offices and one from a retired accountant and now the confusion is perfect.

We would appreciate if we can get here help, perhaps even with the related link to the revenue law.

thanks in advance.

You should be charging VAT to every one and then get the VAT credit back. Even though the export is at a zero per cent rate you are supposed to charge the VAT and then get that credit back for the zero percent rate.

Service is deemed to be provided in Thailand regardless of whether it is performed elsewhere and then utilized in Thailand or if the service is performed in Thailand and utilized elsewhere. So, you need to issue the invoice with VAT and then claim the VAT credit back.

The relevant statute can be found here: http://www.rd.go.th/publish/6043.0.html

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