hailand Enforces New Credit Term Rules to Support SMEs泰國實施新信用期限規定以支持中小企業
Trade Competition Commission (“TCCT”) in Thailand has issued new rules on credit terms between large business buyers and Small and Medium-Sized Enterprises (“SMEs”) on 21 September 2026,[1] and was published on 2 October 2026 in the Royal Gazette, effective 2 November 2026. These updated rules aim to improve cash flow for smaller suppliers and ensure fairer commercial practices across supply chains.
泰國貿易競爭委員會(“TCCT”)於2026年9月21日針對大型買家與中小企業(“SMEs”)之間的信用期限發布新規定，並於2026年10月2日刊登於皇家公報。這些更新後的規定自2026年11月2日起生效，旨在改善小型供應商的現金流，並確保整個供應鏈中有更公平的商業實務。
The revised rules dictate that SME credit terms must be fair, transparent documented in writing, and commercially reasonable without harming small suppliers. The following are key highlights of the new rules:
修訂後的規則規定，針對中小企業的信貸條款必須公平、以書面形式透明記錄，且在商業上合理，不得損害小型供應商的利益。以下是新準則的重點摘要：
1. Maximum Credit Terms:
最大信用期限：
Ø 30 Days: For transactions involving agricultural products or primary processed agricultural goods made through uncomplicated production processes.
30天：適用於涉及農產品或透過不複雜生產過程製成之初級加工農產品的交易。
45 Days: For general trade, manufacturing, and service sector transactions.
45天：適用於一般貿易、製造業及服務業的交易。
The payment period begins when the delivery or service meets the agreed standards and complete, accurate documents are supplied. For consignment sales, the period starts once the agreed quantity of goods has been sold.
付款期限自交付或服務符合約定標準且提供完整、正確的文件後開始計算。對於寄售交易，付款期限則自約定數量的商品售出後開始計算。
2. Applicability: The rules apply to large purchasers with revenue from operations in Thailand of at least THB 500 million in the preceding accounting year, doing business with qualified SMEs. Manufacturing SMEs are defined as having up to 200 employees and annual revenue not exceeding THB 500 million, while service, wholesale, or retail SMEs are limited to 100 employees and THB 300 million in revenue.
適用範圍：這些規則適用於在前一會計年度在泰國的營運收入至少為5億泰銖的大型買家，且與合格中小企業進行業務往來的大型買家。製造業中小企業定義為員工不超過200人且年營業額不超過5億泰銖，而服務業、批發業或零售業中小企業則限制為員工不超過100人且年營業額不超過3億泰銖。
3. Fair Contract Terms: Large buyers cannot make unilateral changes to credit terms without valid justification or without giving at least 60 days’ advance notice. Unfair payment conditions imposed through standard contracts are also strictly prohibited.
公平合約條款：大型買家不得在無正當理由或未提前至少60天通知的情況下，單方面更改信用期限。同時也嚴格禁止透過標準合約強加不公平的付款條件。
Additionally, any previously agreed shorter payment periods are preserved. Exceptions to these maximum terms are only permitted if reasonably justified on business, marketing, or economic grounds.
此外，先前已約定的較短付款期限仍然予以保留。除非基於商業、市場或經濟層面的合理解釋，否則不允許打破這些最長期限的例外情況。
Large companies operating in Thailand should review their existing supply agreements, purchase order processes, and vendor payment systems to ensure full compliance before 2 November 2026. Non-compliance may result in significant administrative penalties under Thai competition law. A violation may result in a fine of up to 10% of the revenue earned in the year of the violation under Section 57(4) of the 2017 Trade Competition Act as an unfair trade practice. For a business in its first year, the fine may be up to THB 1 million. The violation may also breach Sections 50, 54, and 55 of the Trade Competition Act. Furthermore, Section 72 of the Act provides criminal penalties for violations of Sections 50 or 54, including up to two years' imprisonment, a fine of up to 10% of revenue in the year of the offence, or both. For offences committed in the first year of business, the maximum penalties are two years' imprisonment, a fine of 1 million baht, or both.
在泰國營運的大型企業應在2026年11月2日之前檢視現有的供應協議、採購訂單流程及供應商付款系統，以確保完全合規。不合規可能會導致泰國競爭法下的重大行政處罰。違反規定者，根據《2017年貿易競爭法》第57條第(4)款，作為不公平貿易行為，可能被處以違法當年營業額百分之十以下的罰鍰。對於處於營業第一年的企業，罰鍰最高可達100萬泰銖。該違規行為亦可能違反《貿易競爭法》第50條、第54條及第55條。此外，該法第72條針對違反第50條或第54條的行為規定了刑事罰則，包括最高兩年的監禁、最高可達違法當年營業額10%的罰鍰，或兩者併罰。對於在營業第一年犯下的罪行，最高處罰為兩年監禁、100萬泰銖的罰款，或兩者併罰。
[1] the announcement is at https://www.tcct.or.th/assets/portals/1/files/FAIR-TRADE-PRACTICES-CREDIT-TERM-LARGE-BUSINESSES-SMES.pdf
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