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VAT Collection for Imports Under 1,500 Baht via Online Platform Effective May

  • The Customs Department will start collecting VAT on imported goods valued at less than 1,500 baht through an online platform in May.
  • The aim is to create a fair trading environment for both domestic and foreign businesses.
  • The new law will be based on international trade agreements and OECD tax collection mechanisms.
  • The Vendor Collection Model will be used, where platforms will be responsible for delivering taxes to the government.
  • This is part of a global trend to adapt to the expansion of e-commerce.


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


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