Thailand

Corporate - Significant developments

Last reviewed - 17 January 2021

Digital service tax in Thailand

The Act Amending the Revenue Code No. 53 (the digital service tax law) was published in the Royal Gazette on 10 February 2021 and came into force on 11 February 2021. However, the value-added tax (VAT) liability under this law will apply to overseas digital service providers or operators of electronic platforms on revenue received from 1 September 2021 onwards. See the Other taxes section for more information