{"id":13862,"date":"2025-12-17T07:27:59","date_gmt":"2025-12-17T07:27:59","guid":{"rendered":"https:\/\/vbapartners.com\/?p=13862"},"modified":"2025-12-17T07:27:59","modified_gmt":"2025-12-17T07:27:59","slug":"thailands-new-social-security-contribution-changes-for-2026","status":"publish","type":"post","link":"https:\/\/vbapartners.com\/fr\/thailands-new-social-security-contribution-changes-for-2026\/","title":{"rendered":"Nouveaux changements apport\u00e9s aux cotisations sociales en Tha\u00eflande pour 2026"},"content":{"rendered":"<p><strong>R\u00e9sum\u00e9 :<\/strong> \u00c0 compter du 1er janvier 2026, la Tha\u00eflande rel\u00e8vera le plafond salarial applicable au Fonds de s\u00e9curit\u00e9 sociale (SSF), entra\u00eenant une augmentation de la cotisation mensuelle maximale de 750 THB \u00e0 875 THB par partie (employeur et employ\u00e9). Bien que le taux de cotisation demeure fix\u00e9 \u00e0 5 %, l\u2019augmentation progressive des plafonds salariaux jusqu\u2019en 2032 se traduira par une hausse des co\u00fbts salariaux, tout en am\u00e9liorant les droits des employ\u00e9s en mati\u00e8re de prestations sociales. Les employeurs sont tenus d\u2019anticiper ces changements en mettant \u00e0 jour leurs syst\u00e8mes de paie afin d\u2019assurer leur conformit\u00e9.<br><br><\/p>\n\n\n\n<p><strong>Introduction<\/strong><\/p>\n\n\n\n<p>La Tha\u00eflande a r\u00e9cemment annonc\u00e9 une mise \u00e0 jour significative de son r\u00e9gime de s\u00e9curit\u00e9 sociale, avec une modification des r\u00e8gles de calcul des cotisations sociales entrant en vigueur \u00e0 compter du 1er janvier 2026.&nbsp;<\/p>\n\n\n\n<p>Le Cabinet a approuv\u00e9 une r\u00e9vision du plafond salarial du Fonds de s\u00e9curit\u00e9 sociale (SSF), portant le salaire maximal pris en compte pour le calcul des cotisations au titre de l\u2019article 33 de la loi sur la s\u00e9curit\u00e9 sociale de 15 000 THB \u00e0 17 500 THB.<\/p>\n\n\n\n<p>Ces \u00e9volutions concernent \u00e0 la fois les employeurs et les employ\u00e9s, en impactant les obligations de paie tout en renfor\u00e7ant les droits aux prestations sociales. Pour les investisseurs \u00e9trangers et les entreprises op\u00e9rant en Tha\u00eflande, il est essentiel de comprendre ces changements et de s\u2019y pr\u00e9parer d\u00e8s \u00e0 pr\u00e9sent, compte tenu de leur entr\u00e9e en vigueur imminente. Un comptable \u00e0 Bangkok est souvent sollicit\u00e9 pour interpr\u00e9ter ces changements et les int\u00e9grer correctement dans les obligations sociales des entreprises.<\/p>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group Keypoints has-white-color has-text-color has-background is-layout-constrained wp-block-group-is-layout-constrained\" style=\"background-color:#163142\">\n<h3 class=\"wp-block-heading\">Points cl\u00e9s<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La Tha\u00eflande rel\u00e8vera progressivement le plafond salarial du Fonds de s\u00e9curit\u00e9 sociale (SSF) \u00e0 compter du 1er janvier 2026.<\/li>\n\n\n\n<li>Le taux de cotisation demeure inchang\u00e9 \u00e0 5 % pour les employeurs et 5 % pour les employ\u00e9s, tandis que la base salariale servant au calcul des cotisations augmentera progressivement.<\/li>\n\n\n\n<li>Le plafond salarial passera de 15 000 THB \u00e0 17 500 THB en 2026, puis continuera d\u2019augmenter jusqu\u2019en 2032.<\/li>\n\n\n\n<li>Les retenues salariales des employ\u00e9s augmenteront l\u00e9g\u00e8rement, en contrepartie d\u2019une am\u00e9lioration de leurs droits aux prestations sociales.<\/li>\n\n\n\n<li>La base minimale de cotisation reste fix\u00e9e \u00e0 1 650 THB.<\/li>\n\n\n\n<li>Il est recommand\u00e9 aux employeurs d\u2019anticiper ces changements, ceux-ci entrant en vigueur dans un d\u00e9lai proche.<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong>Quels sont les nouveaux changements apport\u00e9s aux cotisations de s\u00e9curit\u00e9 sociale en 2026 ?<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p>Le r\u00e9gime de s\u00e9curit\u00e9 sociale en Tha\u00eflande conna\u00eetra une \u00e9volution significative en 2026, \u00e0 la suite de l\u2019approbation par le Cabinet d\u2019un r\u00e8glement minist\u00e9riel modifiant les modalit\u00e9s de calcul des cotisations au Fonds de s\u00e9curit\u00e9 sociale (SSF) applicables aux salari\u00e9s.\u00a0<\/p>\n\n\n\n<p>Approuv\u00e9 d\u00e9but d\u00e9cembre 2025, ce r\u00e8glement pr\u00e9voit un ajustement progressif du plafond salarial de cotisation \u00e0 compter du 1er janvier 2026, tandis que la base minimale de cotisation demeure inchang\u00e9e.&nbsp;<\/p>\n\n\n\n<p>La principale modification concerne l\u2019augmentation du plafond salarial maximal servant au calcul des cotisations de s\u00e9curit\u00e9 sociale. Bien que le taux de cotisation reste fix\u00e9 \u00e0 5 % pour les employeurs et \u00e0 5 % pour les salari\u00e9s, la base salariale sur laquelle ce taux est appliqu\u00e9 augmentera progressivement au fil des ann\u00e9es.<\/p>\n\n\n\n<p>Jusqu\u2019\u00e0 pr\u00e9sent, le plafond salarial \u00e9tait fix\u00e9 \u00e0 15 000 THB par mois, ce qui limitait les cotisations maximales \u00e0 750 THB pour le salari\u00e9 et 750 THB pour l\u2019employeur, soit 1 500 THB au total.&nbsp;<\/p>\n\n\n\n<p>Selon les nouvelles r\u00e8gles, ce plafond sera relev\u00e9 \u00e0 17 500 THB \u00e0 compter de janvier 2026, avant d\u2019atteindre 23 000 THB \u00e0 partir de 2032. Cette revalorisation du plafond salarial sera mise en \u0153uvre de mani\u00e8re progressive, selon trois phases distinctes.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Phase<\/strong><\/td><td><strong>Plafond salarial<\/strong><\/td><td><strong>Contribution maximale par partie<\/strong><\/td><td><strong>Contribution totale<\/strong><\/td><\/tr><tr><td>2026\u20132028<\/td><td>THB 17,500<\/td><td>THB 875<\/td><td>THB 1,750<\/td><\/tr><tr><td>2029\u20132031<\/td><td>THB 20,000<\/td><td>THB 1,000<\/td><td>THB 2,000<\/td><\/tr><tr><td>\u00c0 partir de 2032<\/td><td>THB 23,000<\/td><td>THB 1,150<\/td><td>THB 2,300<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Le montant minimum de cotisation n'a pas chang\u00e9 et reste fix\u00e9 \u00e0 1 650 THB par mois.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full cta-Article\"><a href=\"https:\/\/vbapartners.com\/wp-content\/uploads\/2026\/03\/French-BOI-Tax-Incentives-1.webp\" target=\"_blank\" rel=\" noreferrer noopener\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1599\" height=\"579\" src=\"https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/06\/Web-Banner_VB-1.webp\" alt=\"https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/11\/Copy-of-Payroll-Infographic.webp\" class=\"wp-image-12652\" srcset=\"https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/06\/Web-Banner_VB-1.webp 1000w, https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/06\/Web-Banner_VB-1-300x109.webp 300w, https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/06\/Web-Banner_VB-1-768x278.webp 768w, https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/06\/Web-Banner_VB-1-18x7.webp 18w\" sizes=\"(max-width: 1599px) 100vw, 1599px\" \/><\/a><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong>Pourquoi ces changements ont-ils \u00e9t\u00e9 introduits dans les cotisations de s\u00e9curit\u00e9 sociale en Tha\u00eflande ?<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p>Le march\u00e9 du travail tha\u00eflandais a \u00e9volu\u00e9 de mani\u00e8re significative depuis l\u2019instauration du plafond salarial actuel. L\u2019augmentation du co\u00fbt de la vie, conjugu\u00e9e \u00e0 la hausse des salaires m\u00e9dians dans de nombreux secteurs, a rendu la base de cotisation fixe de 15 000 THB de moins en moins repr\u00e9sentative des niveaux de r\u00e9mun\u00e9ration actuels.<\/p>\n\n\n\n<p>Cette r\u00e9forme poursuit plusieurs objectifs. Le premier consiste \u00e0 mieux aligner les cotisations de s\u00e9curit\u00e9 sociale sur les salaires r\u00e9els des employ\u00e9s, afin que les droits et prestations futures reposent davantage sur les revenus effectivement per\u00e7us.<\/p>\n\n\n\n<p>Le second objectif est de renforcer la viabilit\u00e9 \u00e0 long terme du Fonds de s\u00e9curit\u00e9 sociale, dans un contexte marqu\u00e9 par le vieillissement progressif de la population tha\u00eflandaise et la pression croissante exerc\u00e9e sur les syst\u00e8mes de protection sociale.&nbsp;<\/p>\n\n\n\n<p>Enfin, la r\u00e9vision du mode de calcul des cotisations vise \u00e0 rapprocher la Tha\u00eflande des normes internationales en mati\u00e8re d\u2019ad\u00e9quation et de durabilit\u00e9 des prestations de s\u00e9curit\u00e9 sociale. Cette r\u00e9forme s\u2019inscrit \u00e9galement dans une logique de meilleure lisibilit\u00e9 pour les experts-comptables en Tha\u00eflande et \u00e0 Bangkok.<\/p>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong><strong><strong><strong><strong><strong>Quel sera l\u2019impact de ces changements pour les employeurs ?<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p>Pour les employeurs, l\u2019impact le plus imm\u00e9diat sera l\u2019augmentation du montant maximal des cotisations mensuelles de s\u00e9curit\u00e9 sociale, qui passera de 750 THB \u00e0 875 THB par employ\u00e9 \u00e0 compter de 2026.&nbsp;<\/p>\n\n\n\n<p>Exemple :<\/p>\n\n\n\n<p>Pour les employ\u00e9s dont le salaire d\u00e9passe le plafond salarial applicable (actuellement fix\u00e9 \u00e0 15 000 THB par mois, puis relev\u00e9 \u00e0 17 500 THB) :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Avant 2026 : cotisation employeur de 750 THB<br><\/li>\n\n\n\n<li>De 2026 \u00e0 2028 : cotisation employeur de 875 THB<br><\/li>\n\n\n\n<li>De 2029 \u00e0 2031 : cotisation employeur de 1 000 THB<br><\/li>\n\n\n\n<li>\u00c0 partir de 2032 : cotisation employeur de 1 150 THB<\/li>\n<\/ul>\n\n\n\n<p>Malgr\u00e9 cette hausse progressive, la Tha\u00eflande demeure un pays particuli\u00e8rement comp\u00e9titif en mati\u00e8re de co\u00fbts salariaux. Les cotisations de s\u00e9curit\u00e9 sociale sont plafonn\u00e9es, ce qui permet aux employeurs d\u2019anticiper pr\u00e9cis\u00e9ment leur charge maximale par employ\u00e9.&nbsp;<\/p>\n\n\n\n<p>Le plafond de cotisation, fix\u00e9 \u00e0 875 THB par employ\u00e9 et par mois \u00e0 partir de 2026 et maintenu \u00e0 ce niveau jusqu\u2019en 2030 au moins, reste mod\u00e9r\u00e9 en comparaison internationale, notamment par rapport \u00e0 des juridictions o\u00f9 les charges sociales sont nettement plus \u00e9lev\u00e9es.&nbsp;<\/p>\n\n\n\n<p>Ce m\u00e9canisme de plafonnement contribue \u00e0 maintenir une charge sociale pr\u00e9visible et relativement faible pour les employeurs, renfor\u00e7ant ainsi l\u2019attractivit\u00e9 et la comp\u00e9titivit\u00e9 de l\u2019environnement \u00e9conomique tha\u00eflandais.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Que doivent faire les employeurs ?<\/h3>\n\n\n\n<p>Afin d\u2019anticiper l\u2019augmentation des cotisations de s\u00e9curit\u00e9 sociale, les entreprises et leurs \u00e9quipes comptables doivent prendre plusieurs mesures. Les syst\u00e8mes de paie doivent \u00eatre mis \u00e0 jour afin d\u2019int\u00e9grer les nouveaux plafonds salariaux, et le personnel concern\u00e9 doit \u00eatre form\u00e9 aux nouvelles r\u00e8gles de calcul et de d\u00e9claration.&nbsp;<\/p>\n\n\n\n<p>Il est \u00e9galement essentiel d\u2019informer les employ\u00e9s de mani\u00e8re claire et transparente, afin qu\u2019ils comprennent l\u2019impact de ces ajustements sur leurs retenues salariales ainsi que la date de leur entr\u00e9e en vigueur.<\/p>\n\n\n\n<p>Les nouvelles dispositions s\u2019appliquant \u00e0 compter de janvier 2026, il est fortement recommand\u00e9 de se pr\u00e9parer en amont. Pour toute information compl\u00e9mentaire concernant ces \u00e9volutions ou pour b\u00e9n\u00e9ficier d\u2019un accompagnement adapt\u00e9, les employeurs sont invit\u00e9s \u00e0 <a href=\"https:\/\/vbapartners.com\/wp-content\/uploads\/2026\/03\/French-BOI-Tax-Incentives-1.webp\" data-type=\"link\" data-id=\"https:\/\/calendly.com\/vincent-vbapartners\/accounting-and-tax-consultation-vb-partners\" target=\"_blank\" rel=\"noopener\">contacter notre \u00e9quipe comptable<\/a>.<\/p>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong><strong><strong><strong>Quel est l\u2019impact sur les employ\u00e9s ?<\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p>Les employ\u00e9s dont le salaire d\u00e9passe l\u2019ancien plafond de 15 000 THB verront leurs cotisations mensuelles de s\u00e9curit\u00e9 sociale augmenter \u00e0 compter de 2026. Si cette \u00e9volution entra\u00eene une l\u00e9g\u00e8re diminution du salaire net, elle se traduit \u00e9galement par un renforcement des droits aux prestations sociales.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Prestations am\u00e9lior\u00e9es<\/h3>\n\n\n\n<p>De nombreuses prestations de s\u00e9curit\u00e9 sociale sont calcul\u00e9es sur la base du salaire assur\u00e9. L\u2019augmentation du plafond salarial permettra ainsi une revalorisation potentielle des prestations, notamment en mati\u00e8re de :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>indemnit\u00e9s de maladie et d\u2019invalidit\u00e9 ;<\/li>\n\n\n\n<li>allocations ch\u00f4mage ;<\/li>\n\n\n\n<li>allocations de maternit\u00e9 ;<\/li>\n\n\n\n<li>indemnit\u00e9s de d\u00e9c\u00e8s ;<\/li>\n\n\n\n<li>pensions de vieillesse.<\/li>\n<\/ul>\n\n\n\n<p>\u00c0 titre d\u2019exemple, durant la phase 1 (2026\u20132028), les prestations li\u00e9es \u00e0 la maladie et \u00e0 l\u2019invalidit\u00e9 seront ajust\u00e9es proportionnellement au nouveau plafond salarial.<\/p>\n\n\n\n<p>Pour toute assistance relative \u00e0 la mise \u00e0 jour des syst\u00e8mes de paie ou \u00e0 l\u2019\u00e9valuation de l\u2019impact financier de ces changements, n\u2019h\u00e9sitez pas \u00e0 <a href=\"https:\/\/vbapartners.com\/wp-content\/uploads\/2026\/03\/French-BOI-Tax-Incentives-1.webp\" data-type=\"link\" data-id=\"https:\/\/calendly.com\/vincent-vbapartners\/accounting-and-tax-consultation-vb-partners\" target=\"_blank\" rel=\"noopener\">nous contacter<\/a> pour plus d\u2019informations.<\/p>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<script type=\"application\/ld+json\">{\n    \"@context\": \"https:\\\/\\\/schema.org\",\n    \"@type\": \"FAQPage\",\n    \"mainEntity\": [\n        {\n            \"@type\": \"Question\",\n            \"name\": \"What is the current VAT rate in Thailand?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"The current VAT rate in Thailand is 7%, temporarily reduced from the statutory rate of 10% since 1997. This reduced rate is extended until September 30, 2025.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Who must register for VAT in Thailand?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"Any person or entity supplying goods or services in Thailand with annual turnover exceeding THB 1.8 million must register for VAT within 30 days of reaching this threshold. Companies hiring foreign employees must also register.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Can I register for VAT voluntarily if my turnover is below 1.8 million baht?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"Yes. Businesses may voluntarily register for VAT, allowing them to issue tax invoices and claim input VAT credits on business expenses.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"What is the 13-digit Tax ID Number (TIN)?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"A Tax ID Number (TIN) is a unique 13-digit number identifying a person or entity for VAT and tax purposes in Thailand. 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Acceptable documents include telegraphic transfers, Letters of Credit, official receipts showing foreign payment, credit card records from foreign sources, and shipment proofs for exported goods.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"What\\u2019s the difference between 0% VAT and VAT exemption?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"Zero-rated transactions are subject to VAT at a 0% rate and allow input VAT claims. VAT-exempt transactions are completely outside the VAT system and do not permit input VAT credits.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Where do I submit my VAT registration application?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"Applications must be submitted to the Area Revenue Offices in Bangkok, or the Area Revenue Branch Offices in other provinces.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"What documents are required for VAT registration?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"Required documents include a business registration certificate, director identification and signatures, proof of registered address, financial projections, and a completed VAT registration form (PP.01).\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"How long does VAT registration take?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"VAT registration typically takes 4\\u20136 days, including document collection, preparation, signing, and filing with the Revenue Department.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"How often must I file VAT returns?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"VAT returns are filed monthly. Returns must be submitted within 15 days of the following month.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"What are the penalties for late VAT filing?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"Penalties include fines of THB 300 within the first seven days of delay, THB 500 afterward, possible penalties up to 200% of due taxes, and a 1.5% monthly surcharge.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Do I need to file returns for zero-rated transactions?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"Yes. VAT-registered companies must file monthly returns even for zero-rated transactions and maintain supporting documentation.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Do foreign companies need to register for VAT in Thailand?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"Foreign companies providing digital services to non-VAT registered customers in Thailand must register if their income exceeds THB 1.8 million annually. Non-resident businesses delivering goods, installing\\\/assembling imports, or exporting goods must also register.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"What about B2B digital services to Thai businesses?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"These are subject to reverse charge, meaning the Thai business customer accounts for the VAT instead of the foreign seller.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Can foreign companies get temporary VAT registration?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"Yes. Non-resident companies may register for a temporary VAT number under Section 82\\\/3 without forming a local entity, valid for 12 months and up to three years.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Which goods and services are completely exempt from VAT?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"Exemptions include groceries, medical services, educational services, rental of immovable property, land transportation, religious and charitable services, certain professional services, and cultural services.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Are there any special exemptions for exporters?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"Exports of goods and services generally qualify for VAT exemptions if exporters comply with documentation and customs procedures.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Can I claim input VAT refunds?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"Yes. If input tax exceeds output tax, businesses can claim refunds in cash or tax credits.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"How long can I carry forward unused input VAT?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"Unused input VAT can be carried forward for up to six months.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Will requesting a VAT refund trigger an audit?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"Requesting VAT refunds typically triggers a Revenue Department audit. Proper documentation is required before applying.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"What records must I maintain?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"VAT-registered businesses must keep records of sales and purchases for five years and provide them when requested by the Revenue Department.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"What should I know about tax invoices?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"Tax invoices must detail goods or services supplied, VAT amount, supplier information, and the date. They allow buyers to claim input VAT.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"What happens if I can\\u2019t provide supporting documentation for 0% VAT?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"If supporting documents cannot be provided, zero-rated transactions may be reclassified and taxed at the standard 7% VAT rate.\"\n            }\n        }\n    ]\n}<\/script>\n\n\n\n<h3 class=\"wp-block-heading\">Clause de non-responsabilit\u00e9<\/h3>\n\n\n\n<p><em><em>Veuillez noter que cet article est fourni \u00e0 titre d'information uniquement et ne constitue pas un conseil juridique ou fiscal. <\/em><\/em><\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Les cotisations sociales en Tha\u00eflande augmenteront \u00e0 partir de 2026. D\u00e9couvrez ce que les employeurs doivent savoir.<\/p>","protected":false},"author":2,"featured_media":13863,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38],"tags":[179,214,157,158],"class_list":["post-13862","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-accounting","tag-audit","tag-income-tax","tag-tax"],"_links":{"self":[{"href":"https:\/\/vbapartners.com\/fr\/wp-json\/wp\/v2\/posts\/13862","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vbapartners.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vbapartners.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vbapartners.com\/fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/vbapartners.com\/fr\/wp-json\/wp\/v2\/comments?post=13862"}],"version-history":[{"count":0,"href":"https:\/\/vbapartners.com\/fr\/wp-json\/wp\/v2\/posts\/13862\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vbapartners.com\/fr\/wp-json\/wp\/v2\/media\/13863"}],"wp:attachment":[{"href":"https:\/\/vbapartners.com\/fr\/wp-json\/wp\/v2\/media?parent=13862"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vbapartners.com\/fr\/wp-json\/wp\/v2\/categories?post=13862"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vbapartners.com\/fr\/wp-json\/wp\/v2\/tags?post=13862"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}