As you may have known, the Revenue Code Amendment Act (No.53) B.E.2564 (2021) was published in the Royal Gazette on 10th February 2021. The Act stipulates the value added tax collection of electronic services (e-Service) provided from overseas and allows tax documents and evidence to be made electronically. The provisions regarding the value added tax collection of electronic services (e-Service) provided from overseas specifies that a business person who provides an electronic service from abroad and such service is used in Thailand by a non-VAT registrants shall be subject to paying value added tax by calculating output tax without deducting input tax starting from 1st September 2021. Apart from that, if such business person provides an electronic service through an electronic platform with a continuous process comprising offering service, receiving payment of service, delivering service, and other processes as specified, such electronic platform shall be subject to paying value added tax in place of all such business persons.
To learn more about the Act, please see an unofficial English translation of the Revenue Code Amendment Act (No.53) B.E.2564 (2021) below.