Thailand: VAT registration for providers of e-services and electronic platform operators

E-services and electronic platform operators are required to register for VAT and file monthly VAT returns with the Thai Revenue Department.

VAT registration for providers of e-services and electronic platform operators

Non-resident providers of electronic services—e-services—and electronic platform operators with revenue exceeding THB 18 million from the provision of e-services to persons not registered for value added tax (VAT) purposes in Thailand are required to register for VAT and file monthly VAT returns with the Thai Revenue Department.

Non-resident service providers and electronic platform operators can now register for VAT through the Revenue Department’s portal (which opened 16 August 2021).

If the registration application is submitted before 1 September 2021, the non-resident e-service provider and electronic platform operator will become VAT registrants as of 1 September 2021 (which is the effective date of the legislative registration rules).

Read an August 2021 report prepared by the KPMG member firm in Thailand

 

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