Thailand: Guide regarding VAT and electronic services provided by non-residents

A guide to address value added tax (VAT) items with respect to electronic services provided by non-residents

A guide to address VAT items with respect to electronic services provided by non-residents

The tax authority published a guide (7 July 2021) to address value added tax (VAT) items with respect to electronic services provided by non-residents.

The guidance—Guide on VAT on Electronic Service Provided to Non-VAT Registrants in Thailand by Non-Resident Business Person (First Edition) [PDF 315 KB]—is intended to clarify application of the VAT amendments enacted earlier this year and to provide a compliance process for non-resident taxpayers.

The VAT collection measures regarding electronic services have an effective date of 1 September 2021. Non-resident service providers and electronic platform operators with revenue derived from the provision of electronic services to non-VAT registrants in Thailand exceeding THB 1.8 million are required to register for VAT and file monthly VAT returns via the Revenue Department’s simplified VAT system for e-services (expected to be opened for registration beginning 1 September 2021).

Read a July 2021 report prepared by the KPMG member firm in Thailand 

 

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