Thailand - Value Added Tax

3.1 Persons liable to VAT

The following persons are liable to VAT:

(1) Operator : which includes manufacturer, wholesaler, retailer and provider of services, exporters, a person who sells goods or provides a commercial or professional service, whether in doing so he is required for VAT registration under Section 85 or 85/1 or for temporary VAT registration under Section 85/3.

(2) Importer or any other person who imports or brings goods into Thailand and includes those who remove from an export processing zone not for export any goods whether liable to or exempt from import duty under the customs law.

3.1.2 Persons liable to VAT in special case

(1) In the case of an operator residing outside Thailand and selling goods or providing services in the ordinary course of business with an agent shall be liable to pay VAT.