Since 1 September 2021, foreign E-service platforms and service providers, who (i) provide electronic services to non-VAT registered recipients in Thailand, and (ii) receive revenue from operating E-service platforms exceeding THB 1.8 million in one accounting period, are required to register as VAT registrants and pay VAT to the Thai Revenue Department. This new requirement was set out in the Revenue Code Amendment Act (No.53) B.E.2564 (2021), which was published in the Royal Gazette on 10 February 2021 and Act came into force on 1 September 2021. The relevant VAT registrants shall submit their first tax filing (P.P. 30.9) and remit the VAT to the Revenue Department by 25 October 2021.
