Foreign e-services businesses to pay 7% VAT in Thailand

Effective September 1, 2021, foreign businesses rendering e-services to users in Thailand who are not VAT registrants (e.g. individuals, Representative/Regional Offices) are required to register to VAT if their turnover in Thailand exceeds THB 1.8 million per fiscal year and such revenue generated from Thailand-based users are subject to 7% VAT. This includes online games,


PP36 form – VAT on ‘imported’ services

Making a payment to a foreign entity for the provision of services used/consumed in Thailand is considered import of services and the paying company is required to submit VAT 7% to the Revenue Department by filing the PP36 form. Although the supplier’s invoice may not contain VAT, the company registered in Thailand shall submit the