Value Added Tax to Be Imposed on Overseas Providers of e‐Services and Overseas Digital Platform Operators

Author: Yothin Intaraprasong, Poonyisa Sornchangwat (Co-author)

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Publisher: Nagashima Ohno & Tsunematsu

Journal / Book: NO&T Thailand Legal Update No.3 (July, 2020)

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*Please note that this newsletter is for informational purposes only and does not constitute legal advice. In addition, it is based on information as of its date of publication and does not reflect information after such date. In particular, please also note that preliminary reports in this newsletter may differ from current interpretations and practice depending on the nature of the report.

Background
On 9 June 2020, the Cabinet of Thailand approved a bill amending the Revenue Code to impose a value added tax (the “VAT”) on overseas providers providing services through digital platforms (“e-Services”) into Thailand (the “Bill”). This amendment is intended to apply to e-Services such as e-commerce, marketing and advertisements, games and applications, movies and digital content, airlines and hotel agents, cloud computing, investments and gambling.

The key details of the Bill are summarized below:

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