Introduction

Logistics Services and the TikTok Shop platform are provided by two different legal entities.

1. Logistics Services is provided by Thai Happy Logistics Ltd., a locally incorporated company.
2. TikTok Shop is provided by

• Before 00:00, August 15, 2024, TikTok Pte. Ltd., a Singapore incorporated company.
• After 00:00, August 15, 2024, TikTok Shop (Thailand) Ltd., a locally incorporated company.

Platform Shipping Fees charged by Thai Happy Logistics

Logistic Services on TikTok Shop in Thailand is provided by Thai Happy Logistics Ltd., which is the appointed entity of TikTok Shop to carry out the fulfillment of delivery services for local-to-local sellers and cross border sellers whose shipping orders from warehouse(s) in Thailand.

Withholding Tax

Withholding tax is only applicable to corporate sellers.As per the tax regulation by The Revenue Department of Thailand, Logistic Services provided by Thai Happy Logistics Ltd. to corporate sellers is subject to a 1% withholding tax. To facilitate the flow of the 1% withholding tax, Thai Happy Logistics Ltd. will serve as the withholding agent. Thai Happy Logistics Ltd. will continuously act for and on behalf of the sellers as the withholding tax agent and has authority to proceed with withholding tax obligations with respect to delivery services, withholding tax at source, issuing a withholding tax certificate and submitting withholding tax filing to the Revenue Department.*Note: as the withholding agent on behalf of sellers, Thai Happy Logistics Ltd. withhold tax at the rate of 1%, for and on behalf of the sellers and will remit the withholding tax to the Revenue Department within 7 days of the following month in which the payment is made. In this regard, there is no need for sellers to deduct tax on payments made to Thai Happy Logistics Ltd. and they do not need to issue withholding tax certificates to Thai Happy Logistics Ltd.

VAT

As a seller selling on TikTok Shop Thailand, the Shipping Fee that the platform charges is VAT exempted. Therefore, no VAT will be collected in the billing for Shipping Fee.

Platform Service Fees charged by TikTok Shop (Thailand) Ltd.

Before 00:00, August 15, 2024

TikTok Shop's service provider is TikTok Pte. Ltd. Under the Revenue Code Amendment Act (No.53) B.E. 2564 (2021), TikTok Pte. Ltd. is required to collect and remit VAT on the platform service fees from its non-VAT registered customers in Thailand.

• If the seller is a VAT registrant in Thailand, please provide VAT ID to TikTok Shop. Please ensure that the VAT ID can be verified against the official database of Thai Revenue Department. The format of VAT ID should be a 13-digit number. Then, platform service fees charges will not include 7% Thai VAT.
• If the seller is not a VAT registrant in Thailand or TikTok Shop do not receive your valid VAT ID, the fees that TikTok Pte. Ltd. charges will be subject to 7% Thai VAT.

More information about this e-service tax instruction can be found at The Revenue Department of Thailand website:

• https://www.rd.go.th/fileadmin/user_upload/lorkhor/newsbanner/2021/07/e-service_thai.pdf
• https://www.rd.go.th/fileadmin/user_upload/lorkhor/newsbanner/2021/09/QAs_e-Service.pdf

After 00:00, August 15, 2024

TikTok Shop's service provider is TikTok Shop (Thailand) Ltd., a locally incorporated entity.

Withholding Tax

Withholding tax is only applicable to corporate sellers.As per the tax regulation by The Revenue Department of Thailand, services provided by TikTok Shop (Thailand) Ltd. to corporate sellers are subject to a 3% withholding tax. To facilitate the flow of the 3% withholding tax, TikTok Shop (Thailand) Ltd. will serve as the withholding agent. TikTok Shop (Thailand) Ltd. will continuously act for and on behalf of the sellers as the withholding tax agent and has authority to proceed with withholding tax obligations with respect to platform services, withholding tax at source, issuing a withholding tax certificate and submitting withholding tax filing to the Revenue Department.*Note: as the withholding agent on behalf of sellers, TikTok Shop (Thailand) Ltd. withhold tax at the rate of 3%, for and on behalf of the sellers and will remit the withholding tax to the Revenue Department within 7 days of the following month in which the payment is made. In this regard, there is no need for sellers to deduct tax on payments made to TikTok Shop (Thailand) Ltd. and they do not need to issue withholding tax certificates to TikTok Shop (Thailand) Ltd.

VAT

TikTok Shop (Thailand) Ltd. is required to collect and remit VAT on the platform service fees from all its registered customers in Thailand.Whether or not the seller is a VAT registrant in Thailand, the fees that TikTok Shop (Thailand) Ltd. charges will be subject to 7% Thai VAT.

Withholding Tax Agent Contract

As informed on 16 June, 2025, corporate sellers' continued use of TikTok Shop after 1 July, 2025, constitute sellers' acceptance of TikTok Shop (Thailand) Ltd and Thai Happy Logistics Ltd being their withholding tax agent, as reflected in the TikTok Shop Seller Terms of Service.
From 1 October, 2025, sellers can find their withholding tax agent contract for TikTok Shop (Thailand) Ltd and Thai Happy Logistics Ltd on the Seller Center > Finance > Invoices > WHT Contract.
If you can't find your WHT contract, please contact your Account Manager or raise a ticket to the Help Center.

FAQs

1. Can I get the invoice for the fees paid for Platform Shipping Fee and Platform Service Fees?

Yes, you get invoices for both. However, you will need to first update your Tax ID and billing/residential address in TikTok Shop Seller Center before we can issue you the invoices for the fees.If you do not add the billing/residential address, the system platform will automatically take your warehouse address and set it as your default billing/residential address address.There are 3 ways for you to provide your Tax ID to TikTok Shop:

• On Seller Center PC, under Account
  • Go to TikTok Shop Seller Center > My Account > Account Settings > Taxes

• Fill in your Tax ID and billing/residential address

• On Seller Center PC, under Finance
  • Go to TikTok Shop Seller Center > Finance > Invoice Center, click on "Go to Tax Information"

• Fill in your Tax ID and billing/residential address

• On the Seller Center Mobile App
  • Go to Settings > Tax information

• Fill in your Tax ID and billing/residential address

2. I have successfully provided the Tax ID and Billing Address. Where can I get the invoices?

You can access the invoices via TikTok Shop Seller Center -> Finance -> Invoice Center. From there, you can view all available invoices and download them for your perusal. You can choose to either manually download each invoice or batch export based on a date range).Please visit this guide for more details on how to check tax invoices.

3. I understand Platform Shipping Fee is charged by Thai Happy Logistics. Can I know what is the shipping fee rate card?

Yes, we have prepared a comprehensive guide that will explain how our platform charges the shipping fee alongside the rate card for your reference. Kindly visit Thailand Platform Shipping Fee Instruction

4. As a seller on TikTok Shop Thailand, do I need to issue a withholding tax certificate to Thai Happy Logistics Ltd. or TikTok Shop (Thailand) Ltd.?

No, you do not need to do so.Thai Happy Logistics Ltd. and TikTok Shop (Thailand) Ltd. serves as will continuously act for and on behalf of the sellers as the withholding tax agent and has authority to proceed with withholding tax obligations with respect to delivery services and platform service, withhold tax at source, issue a withholding tax certificate and submit withholding tax filing to the Revenue Department.As such, there is no need as a seller to deduct tax on payments made to Thai Happy Logistics Ltd. or TikTok Shop (Thailand) Ltd. Likewise, sellers do not need to issue withholding tax certificates to Thai Happy Logistics Ltd. or TikTok Shop (Thailand) Ltd.