การขายสินค้าออนไลน์ ผ่าน Shoppee/ Lazada/ Tiktok VS ภาษีมูลค่าเพิ่ม

การขายสินค้าออนไลน์ ผ่าน Shoppee/ Lazada/ Tiktok VS ภาษีมูลค่าเพิ่ม

ร้านค้าที่มีรายรับจาก การขายสินค้าออนไลน์ และการให้บริการเกิน 1.8 ล้านบาทต่อปี จะต้องเสียภาษีมูลค่าเพิ่ม เมื่อร้านค้าได้จดทะเบียนภาษีมูลค่าเพิ่มตามกฎหมายแล้วย่อมเป็นผู้ประกอบการจดทะเบียนภาษีมูลค่าเพิ่ม โดยมีสิทธิออกใบกำกับภาษีได้ตามกฎหมาย สำหรับแพลตฟอร์มที่ให้ร้านค้านำสินค้ามาวางขายบนแพลตฟอร์มของตนเอง เมื่อได้รับค่าธรรมเนียมหรือค่าบริการจากร้านค้าจะต้องเสียภาษีมูลค่าเพิ่ม และต้องออกใบกำกับภาษีให้ร้านค้า ก็มีประเด็นว่าจะออกใบกำกับภาษีอย่างย่อได้หรือไม่ ดังนั้น บทความในวันนี้ บริษัท ทำบัญชี M.F.N.Accounting จะพาคุณมาทำความเข้าใจเรื่องของปัญหาเกี่ยวกับภาษีมูลค่าเพิ่ม 

ตอนที่ 2 : การขายสินค้าออนไลน์ กับ ปัญหาเกี่ยวกับภาษีมูลค่าเพิ่ม

เมื่อแพลตฟอร์มได้ให้บริการแก่ร้านค้าที่ทำสัญญากับแพลตฟอร์มเพื่อนำสินค้ามาวางขาย การให้บริการของแพลตฟอร์มเป็นการให้บริการเฉพาะบุคคลที่นำสินค้ามาวางขายบนแพลตฟอร์ม ไม่ใช่การให้บริการรายย่อยแก่บุคคลจำนวนมากที่จะมีสิทธิ์ออกใบกำกับภาษีอย่างย่อได้ตามประกาศอธิบดีกรมสรรพากรเกี่ยวกับภาษีมูลค่าเพิ่ม ดังนั้นจึงต้องออกใบกำกับภาษีแบบเต็มรูป

ขายสินค้าออนไลน์

ในส่วนของการเสียภาษีมูลค่าเพิ่มสำหรับการค้าขายสินค้าออนไลน์จะเสียอย่างใดนั้น ควรพิจารณาจากจุดที่ว่า การเสียภาษีมูลค่าเพิ่มสำหรับการขายสินค้าเกิดขึ้นเมื่อความรับผิดในการเสียภาษีมูลค่าเพิ่มเกิดขึ้น กล่าวคือเมื่อส่งมอบสินค้า เว้นแต่เมื่อออกใบกำกับภาษี หรือได้รับชำระค่าสินค้าก่อนส่งมอบสินค้า ความรับผิดจะเกิดขึ้นตามส่วนของการกระทำนั้นๆ ดังนั้นการขายสินค้าโดยผ่านแพลตฟอร์มจึงควรพิจารณาได้ 2 กรณี

ขายสินค้าออนไลน์

  1. เมื่อลูกค้าซื้อสินค้าผ่านแพลตฟอร์ม ก็ให้แพลตฟอร์มเป็นผู้ส่งสินค้าให้ลูกค้า ถ้าหากทำเช่นนี้การที่เจ้าของสินค้าได้ส่งมอบสินค้าให้แพลตฟอร์มดังกล่าว ถือเป็นการขายสินค้าทันที เจ้าของสินค้าที่นำสินค้าไปขายโดยผ่านแพลตฟอร์มจะต้องเสียภาษีมูลค่าเพิ่มทันทีเมื่อส่งมอบสินค้าให้แพลตฟอร์มตามจำนวนสินค้าที่ส่งมอบให้ (ออกใบกำกับภาษีให้แพลตฟอร์ม)
  2. กรณีเจ้าของสินค้าหรือร้านค้าเลือกที่จะส่งมอบสินค้าให้ลูกค้าเองโดยจะส่งมอบสินค้าให้ลูกค้าเมื่อลูกค้าได้ซื้อสินค้าผ่านแพลตฟอร์มและได้รับแจ้งจากแพลตฟอร์มให้เจ้าของสินค้าส่งสินค้าให้ลูกค้า ทั้งนี้ หากลูกค้าได้ซื้อสินค้าผ่านแพลตฟอร์มและได้โอนเงินค่าสินค้าผ่านแพลตฟอร์ม และหากแพลตฟอร์มเป็นผู้รับเงินโอนจากลูกค้าเผื่อสำหรับค่าสินค้าให้เจ้าของสินค้าหรือร้านค้าแทนลูกค้า โดยแพลตฟอร์มจะโอนเงินค่าสินค้าให้เจ้าของสินค้าหรือร้านค้าเมื่อเจ้าของสินค้าได้ส่งสินค้าให้ลูกค้าแล้ว ในกรณีเช่นนี้เจ้าของสินค้าหรือร้านค้าก็จะเสียภาษีมูลค่าเพิ่มเมื่อส่งมอบสินค้าให้ลูกค้า (ออกแบบกำกับภาษีให้ลูกค้า)

 

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