Esta guía ofrece una visión general del IVA en Tailandia, incluyendo los tipos aplicables, los requisitos de registro, las obligaciones de cumplimiento y los plazos de presentación. Está diseñada para empresas que realizan transacciones dentro de Tailandia.
es el tipo impositivo del IVA vigente desde hace tiempo en Tailandia, a pesar de que la ley establece un tipo predeterminado del 10 %.
No, por ahora la emisión de facturas electrónicas es voluntaria.
Hay dos sistemas principales:
Sistema de facturación electrónica y recibos electrónicos ( e-invoicing «completa»): Requiere un certificado digital, firma electrónica e integración con el Departamento de Hacienda.
Factura electrónica por correo electrónico: para pymes con ingresos anuales inferiores a 30 millones de baht tailandeses; las facturas pueden estar en formato Word, Excel o PDF y se envían por correo electrónico con sello de fecha y hora.
Algunos requisitos clave:
Debe ser una empresa registrada a efectos del IVA.
Las facturas electrónicas emitidas (en formato XML) deben enviarse mensualmente al Departamento de Hacienda.
Debe almacenar/archivar las facturas electrónicas de manera que se garantice que no puedan modificarse sin dejar rastro.
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En este seminario web se explica cómo las empresas estadounidenses pueden identificar y recuperar el IVA extranjero, analizando conceptos clave como la reciprocidad y señalando en qué aspectos suelen pasarse por alto las oportunidades de devolución.
