On 9 November 2022, the Thai Revenue Department published Royal Decree 759 regarding the VAT exemption to promote investments in data center businesses and establish Thailand as a digital hub in the region. As previously reported, the VAT exemption was first announced in June 2022 for data hosting services, including:
- the provision of servers and related equipment for the purpose of storing, processing, and connecting information through the internet; and
- the provision of related support se…