Thailand: Digital service taxation in Thailand VAT on foreign online services
Progress
Current status
in force
10 Feb 2021 in force
Scope
Implementers
Thailand
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
cross-cutting
Government Branch
legislature
Government Body
parliament
Implementation Level
national
Timeline of events
Adoption of law introducing VAT on online services by foreigners
Thailand issues the Act Amending the Revenue Code No. 53/2564 to introduce the collection of VAT on services provided online by foreign electronic service providers and platform operators, increasing the VAT from 0% to 7%.
SourceEvent type
law
Action type
implementation
Government branch
legislature
Government body
parliament