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VAT on (digital) service exportation


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Hi

I, as a UE company, am about to buy services from a Thai company (no physical product exchanged ; I'll give them Web access to some of my excel sheets, they sort out and clean data from it and send the cleaned files back, wich saves me a load of time)

Is the Thai company supposed to include VAT on the invoice ?

Thanks

edit : I guess the anwser was all over Google.

Section 80/1 Zero rate shall be used in value added tax calculation for the following businesses:

  1. export of goods which is not exempt from value added tax under Section 81(3);
  2. provision of services performed in Thailand and used in a foreign country in accordance with the type, rule, procedure and condition prescribed by the Director- 2 General, provision of services performed in Thailand and used in a foreign country shall include provision of services performed in Thailand for the production of goods in Customs free zone for the purpose of exportation and the provision of services performed in such zone for the production of goods for the export purpose;

http://www.thailandlawonline.com/revenue-code/value-added-tax-vat-law#IV

Edited by loloal
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