Thailand Tax Agency Releases Draft Bill to Amend VAT Rules on Digital Services for Entrepreneurs

The Thai Revenue Department Jan. 14 released a draft bill to amend the VAT regulations on digital services for entrepreneurs. The draft bill includes measures that would: 1) make foreign digital service providers, which are not registered for VAT purposes, responsible for making VAT payments and filing VAT returns; 2) require foreign service providers to calculate the VAT due without deducting the input tax; 3) require the electronic platform operators to pay VAT on behalf of all the service providers who provide services through the electronic platforms. [Thailand, Revenue Department, 01/14/20]

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View Draft Bill. View Announcement 1. ...