Sub-Decree no. 65 SD.Prk (8 April 2021) provides the framework regarding the value added tax (VAT) treatment of goods and services supplied via electronic commerce. Detailed procedures to implement the VAT rules on e-commerce transactions are to be set forth by future guidance (a Prakas) to be issued by the Ministry of Economy and Finance.
For business-to-consumers (B2C) e-commerce transactions, the non-resident taxpayer must declare and pay for the VAT regarding the transaction.
Source: KPMG
