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On 1 September 2021, the law on collection of value added tax on e-services entered into force. Now, the Revenue Department has issued a useful FAQ to clarify various questions. The comprehensive document can be found here: FAQs: Cross border VAT on electronic service in Thailand
Business operators located abroad and providing electronic services in Thailand to users that are not registered, are required to file monthly VAT returns. Now, under a new notification, the deadline for VAT reporting has been set to be the 23rd day of the following month (previously 15th day of the following month).
Newsflash ASEAN
Martin Chrometzka
Associate Partner
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