Thailand Consulting on Revised Bill for VAT on E-Services

The Thai Revenue Department has published a revised draft bill for the introduction of VAT requirements for electronic services providers making supplies to non-registered users in Thailand. Thailand has been considering various approaches to the taxation of e-service supplies since 2017, including changes in PE rules for the creation of a taxable presence, the introduction of withholding requirements on payments for e-services, and VAT requirements.

The latest draft bill for VAT requiremen…