Thailand VAT for electronic services is the value added tax that a foreign provider of digital services must account for on supplies to customers in Thailand. The Act Amending the Revenue Code (No. 53) B.E. 2564 created the regime, and the Revenue Department operates it through the VAT for Electronic Service (VES) online system. Overall, this guide sets out who registers, when the return falls due, which rate applies from 1 October 2026 and which points the sources leave open.
Status: in force. The VES regime has applied since 1 September 2021. Royal Decree No. 807 B.E. 2569 extends the 7 percent rate from 1 October 2026 to 30 September 2027. Sources differ on the August 2026 Gazette date of the decree, so confirm it in the Royal Gazette. Checked on 6 October 2026; general information, not legal advice.
What is Thailand VAT for electronic services?
First, Thailand charges VAT on electronic services that foreign providers supply to customers in Thailand. The Act Amending the Revenue Code (No. 53) B.E. 2564 introduced the regime, and it has applied since 1 September 2021. Also, the Revenue Department runs it through the VES online system.
For example, the Revenue Department VES factsheet lists downloads, streaming, hotel and travel booking, and advertising media as examples of the services in scope. A published summary of the Revenue Code describes an e-service as an incorporeal object delivered over the internet or another electronic network, rendered automatically and not capable of being provided without information technology, and cites section 77/1 (10/1) for that definition.
Who must register for Thailand VAT on electronic services?
The Revenue Department factsheet applies the regime to cross-border digital service providers whose income from users in Thailand exceeds THB 1.8 million a year. As a result, such a provider registers and files through the VES system, and the return and payment fall due by the 23rd day of the following month.
| Item | What the source states | Source |
|---|---|---|
| Threshold | Income from users in Thailand above THB 1.8 million a year | Revenue Department factsheet |
| Filing and payment | By the 23rd day of the following month | Revenue Department factsheet |
| Registration channel | VES online system | Revenue Department factsheet and press release |
| Input VAT | Output VAT is remitted without offset against input VAT (section 82/13, paragraphs 2 and 3) | Published summary of the Revenue Code |
| Customers who are VAT registrants | Services to Thai VAT registrants fall outside the VES registration (section 85/3 (2)) | Published summary of the Revenue Code |
However, the last two rows rest on one published summary each. Check them against the Revenue Code text before relying on them.
Which VAT rate applies to electronic services from 1 October 2026?
Currently, the statutory rate is 10 percent, and a Royal Decree reduces it to 7 percent, which is 6.3 percent VAT plus local tax. Moreover, a Thai business-press report states that Royal Decree No. 807 B.E. 2569 keeps the reduced rate from 1 October 2026 to 30 September 2027. It also reduces the rate under section 80 of the Revenue Code for sales, services and imports alike.
However, no source read addresses electronic services under the decree separately. The reduced rate consequently reaches a VES supply as a service, on the decree wording as reported.
Which points do the sources leave open?
Overall, two points need confirmation with the Revenue Department. First, the factsheet states the THB 1.8 million threshold, but a separate published summary says that no threshold is specified, and the legal instrument that sets the threshold for foreign providers was not located. Second, the Gazette date of Royal Decree No. 807 differs between sources: one gives 20 August 2026 and others give 23 August 2026.
In addition, the sources read contain no 2026 change to the VES rules themselves. Furthermore, for the wider framework, see our guides to digital platform rules in Thailand and input VAT in Thailand.
Frequently asked questions
Who must register for Thailand VAT on electronic services?
When is the VES return due?
What VAT rate applies from 1 October 2026?
Can a foreign provider offset input VAT against VES output VAT?
Conclusion
Thailand VAT for electronic services rests on Act No. 53 B.E. 2564, the THB 1.8 million threshold stated by the Revenue Department, a return due by the 23rd of the following month and the reduced 7 percent rate that Royal Decree No. 807 extends to 30 September 2027. The Revenue Department press release on VES results reports the first registration figures. In addition, a foreign provider that sets up a Thai entity can start with our company registration page.
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