On 7 July 2021, the Revenue Department published the “” (the “Guideline”) on its website. The Guideline aims to provide clarifications on application of and compliance process for non-resident taxpayers.

The collection of VAT on electronic services will be effective from 1 September 2021. 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 on the Revenue Department’s Simplified VAT System for e-Service (“SVE”). The SVE is expected to be opened for registration from 1 September 2021 onwards.

乐鱼(Leyu)体育官网 welcomes the opportunity to assist affected foreign e-commerce operators in compliance with this new VAT rules. 

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