The Thai Revenue Department has published A Guide on VAT on Electronic Service Provided to Non-VAT Registrants in Thailand by Non-resident Business Person (First Edition). The English-language guide provides detailed information concerning VAT on electronic services provided to non-VAT registered persons in Thailand by non-resident persons as stipulated in the Revenue Code with effect from 1 September 2021. This includes information on the scope of VAT on electronic services, VAT registratio…