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(“ebook operators”) to apply for VAT registration.
Source: Deloitte
