On February 10, 2021, the Act Amending the Revenue Code (No.53)
B.E. 2564 (2021) was published in the Thai Government
Gazette, amending and introducing new provisions under the
Revenue Code with respect to value added tax (VAT) on services
provided online (sometimes called e-Services—see definition
below). The act will come into effect on September 1, 2021.
The key elements of the act are as follows.
Definitions of e-Services, e-Platforms, and Goods
The act defines an "e-Service" as "a service that
includes incorporeal property delivered through the internet or
other electronic means, where the service is, in essence, performed
automatically, and where the service cannot be performed without
information technology".
