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Thailand’s nonresident electronic service providers subject to VAT from 1 September 2021

Effective 1 September 2021, nonresident providers of electronic services supplied to non-VAT registrant consumers in Thailand (B2C supplies) must register for value-added tax (VAT) if their annual turnover is above THB1.8 million (approximately €47,000 or US$55,500). Affected e-service providers must register for VAT, file VAT returns, and pay VAT. The first tax filing and due date for remittances is 25 October 2021. Examples of electronic services covered by the new rules include online games, mobile application services, and online advertising services.

Source EY


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