Thailand: Registration requirement for foreign providers in law introducing VAT on online services by foreigners
Description
Registration requirement for foreign providers in 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, which are now required to register for VAT and be liable to pay VAT.
Original sourceScope
Policy Area
Authorisation, registration and licensing
Policy Instrument
Business registration requirement
Regulated Economic Activity
cross-cutting, cross-cutting, cross-cutting
Implementation Level
national
Government Branch
legislature
Government Body
parliament