Thailand has published the Revenue Code Amendment Act No. 53 of 2021, which provides new rules for the collection of VAT on e-service supplies made by foreign providers and through foreign e-platforms. The rules include that where supplies of e-services are made to users in Thailand that are not registered for VAT (generally B2C supplies), the supplier of the e-services is responsible for paying VAT on the supply where the standard VAT registration threshold of THB 1.8 million income per yea…