On February 10, 2021, the Royal Thai Government Gazette publicized the Revenue Code Amendment Act (No.53), which mainly stipulates that non-resident electronic service providers and electronic platforms are required to register for VAT under certain conditions and allows tax documents and evidence to be provided electronically.
What is an e-Service?
Section 77/1 (10/1) of the Revenue Code defines an e-Service as „services including incorporeal property which are delivered over the Internet or any other electronic network and the nature of which renders their service essentially automated and impossible to ensure in the absence of information technology.“
Here are some examples of electronic services:
The authorities gave a non-exhaustive list of e-Services excluded from this new e-Service VAT rule:
Criteria for VAT registration
Foreign electronic service providers and foreign electronic platforms providing e-Services from abroad and used in Thailand will now be required to register for VAT and will be liable to pay VAT when the following criteria are met:
Non-resident electronic service providers and electronic platforms that provide electronic services to non-VAT registrants in Thailand must apply for VAT registration within 30 days of the day that income from such services exceeds THB 1.8 million. It will be possible to register for VAT with the Revenue Department by September 1, 2021.
The required documents for VAT registration vary, depending on whether the provider is a Juristic Person or Individual.
I. Juristic Person
All documents must be submitted to the Revenue Department by uploading to the SVE on the Revenue Department’s website. When the VAT registration is complete, the VAT registrant will be notified of the VAT registration via SVE, and the list of VAT registrants on SVE will be announced on the Revenue Department’s website.
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