Measures for the taxation of foreign e-business in Thailand were first proposed in 2017, and new value-added tax (VAT) rules have now been enacted and were published in the Royal Gazette on 10 February 2021. The new rules are effective from 1 September 2021. Their main objective is to enable the collection of VAT on electronic services rendered by e-business operators in foreign countries to non-VAT operators in Thailand.
Source: essentiaglobalservices.com
