Thailand: Nonresident electronic service providers subject to VAT from 1 September 2021

Local contact

EY Global

7 Sep 2021
Subject Tax Alert
Categories Indirect Tax
Jurisdictions Thailand

Effective 1 September 2021, nonresident providers of electronic services supplied to non-VAT registrant consumers in Thailand (B2C supplies) must register for value-added tax (VAT) if their annual turnover is above THB1.8 million (approximately €47,000 or US$55,500). Affected e-service providers must register for VAT, file VAT returns, and pay VAT. The first tax filing and due date for remittances is 25 October 2021. Examples of electronic services covered by the new rules include online games, mobile application services, and online advertising services.

Nonresident suppliers may apply for VAT registration via the Thai Tax Administration’s website.

The Revenue Department of Thailand has also published English language guidance on this topic on its website: A Guide on VAT on Electronic Service Provided to Non-VAT Registrants in Thailand by Non-resident Business Person (pdf). The guidance sets out in detail the services covered by the new regime and outlines nonresident service providers’ obligations including VAT registration, filing, and payment, the rules regarding VAT refunds, and answers to frequently asked questions.

For additional information with respect to this Alert, please contact the following:

EY Corporate Services Limited, Indirect Tax, Bangkok
  • William Chea 
  • Thitima Tangprasert 

For a full listing of contacts and email addresses, please click on the Tax News Update: Global Edition (GTNU) version of this Alert.