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Bangkok Post, Thailand, Tax Column.
Byline: By
Mar. 6--The European Commission recently released a directive that would require non-European Union vendors to collect and remit value-added tax on digital goods and services sold to EU individual consumers. This may affect Thai companies that look to the EU as a major export market.
The directive was approved last month by the EU Economic and Financial Affairs Council (Ecofin). A "council directive" is used by EU member states to draft uniform policies that will be applicable in all EU member states. Once the directive has been unanimously approved by Ecofin, each EU member state is required to enact legislation to bring its laws into conformity.
Under the directive, non-EU vendors would be required to collect and remit EU VAT on supplies of digital goods and services (e.g., digitally downloaded music, software and computer games) supplied to individual ...
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