On 10 February 2021, the e-Service Act was published in the Royal Gazette
amending and introducing new provisions under the Revenue Code with respect
to VAT on electronic services provided by foreign service providers and platforms
to non-VAT registrants. The new rules will be effective on 1 September 2021.
Business operators providing e-services from overseas and used by
non VAT registrant users in Thailand are required to register for VAT and pay
for VAT on a monthly basis when their annual income exceed THB 1.8 million.
Source: Deloitte
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