A Thai royal decree (No. 746) issued on 21 May 2022 amends a previous royal decree (No. 241 of 1991) enacted under section 81/3(3) of the Thai Revenue Code, to allow service providers that are engaged in the business of providing newspapers, magazines, or textbooks in an electronic format via the internet (“e-book operators”) to apply for VAT registration.
Source: Deloitte
