Thailand has updated its digital services VAT guidance, clarifying the scope of digital services.
Under recently implemented regulations, non-resident companies providing online services to customers in Thailand are liable for 7% VAT. Note that the digital services VAT registration threshold is 1.8 million Baht per year.
Here are some of the online activities that meet the definition of ‘electronic services’ under the regulations.
Source: vatglobal.com
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