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According to the VAT amendments regarding electronic services which was enacted earlier this year, non-resident service providers and electronic platform operators, whose revenue derived from the provision of electronic services to non-VAT registrants in Thailand exceeds THB 1.8 million, are required to register for VAT and file VAT returns monthly to the Thai Revenue Department.

Non-resident service providers and electronic platform operators can now register for VAT via the Revenue Department’s VAT for Electronic Service (“VES”) portal, which opened for registration from 16 August 2021.

Once registered, if the registration application is submitted before 1 September 2021, the non-resident service providers and electronic platforms will become VAT registrants on 1 September 2021 which is the effective date of the law.

Further details of the VAT on electronic services can be found in the Revenue Department’s guideline here.

KPMG welcomes the opportunity to assist affected foreign companies with their compliance obligations in respect of this new VAT rules. 

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