Is there a free VAT/GST threshold for foreign digital sellers?

Yes — THB 1,800,000 (engine approximation). Proposed in

Thailand: VAT on digital services

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Not supported by the free-threshold API · Local term: VAT

Last verified: 2026-10-29

Foreign e-service providers and platforms register for VAT once income from e-services to non-VAT-registered customers in Thailand exceeds THB 1.8 million a year. VAT is 7%, now extended to 30 Sep 2027

Not supported by the free-threshold API: why

Free-threshold row proposed in

Spot a mistake in Thailand’s rules?

Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.

Threshold and rates (VAT)

Free threshold?: Yes — Free-threshold row proposed in
Amount / measure: THB 1,800,000
Registration when sales into the jurisdiction reach THB 1,800,000. calendar year approximates rolling 12-month tests where applicable
Window: Calendar year
Standard rate: 7.0%
7% (reduced from the statutory 10%). On 28 Oct 2026 the Cabinet approved keeping 7% until 30 Sep 2027
Who must register: Non-resident electronic service providers and electronic platforms over the THB 1.8M threshold, via the Revenue Department VES portal
Evidence of location: Customers may be treated as non-VAT registrants unless the provider has information or the customer supplies a Thai VAT number; supplies to Thai VAT registrants are reverse-charged
Invoicing: Registered e-service providers may not issue Thai tax invoices (Revenue Department VES guide)
Filing: Monthly VAT return and payment through the VES portal; output tax only
Effective: E-service regime since 1 Sep 2021 (Revenue Code Amendment No. 53). 7% rate extended to 30 Sep 2027 (Cabinet, 28 Oct 2026)
Authority: Thailand tax authority

What Botchannels returns

Ruleset version: 2026-10-22.v1
Decision summary: Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
Product class: Digital service
Support status: Not supported by the free-threshold API — Free-threshold row proposed in

How to register

Self-register online?: Yes — Non-resident electronic-service providers and platforms self-register on the Revenue Department VES portal (no Thai resident representative required for VES)
Resident representative / fiscal agent: Not required for VES non-resident e-service registration (RD VES guide)
Regime: Revenue Department VAT on Electronic Services (VES) for non-residents supplying e-services to non-VAT-registered customers in Thailand

Steps (in order)

Confirm Thai e-service income to non-VAT registrants exceeds THB 1.8 million in a year/accounting period (or register voluntarily earlier). Register within 30 days of exceeding the threshold
Open the VES landing page and start registration (Form P.P.01.9) — https://eservice.rd.go.th/rd-ves-web/landing
Complete the online Form P.P.01.9 (taxpayer, contacts, directors, business/email, service types) — https://eservice.rd.go.th/rd-ves-web/registrations/register
Upload supporting documents (notarised incorporation / passport; tax-residency certificate if applicable — notarisation ≤ 6 months; English or notarised translation)
Verify the business email (OTP), set the VES password, review, and submit. You receive a Thai TIN immediately and become a VAT registrant on the submission date

Documents

Certificate of incorporation (juristic person) — Must show name, country, and date of incorporation. Notarised by MFA, notary public, or equivalent under home-country law — notarisation not older than six months. If not in English: translate and notarise the translation
Certificate of tax residency (if applicable) — From country of incorporation / tax residence; English or notarised translation
Passport / ID (individuals) — Copy of passport page with name/photo/number (or ID card), notarised ≤ 6 months; English translation if needed

Official processing time: Immediate on successful P.P.01.9 submission: TIN issued and VAT-registrant status starts on the submission date (not before 1 Sep 2021). Edits allowed until 23:59:59 Thailand time that day
Official fees: No Revenue Department registration fee stated in the VES guide / registration instructions. Notary and translation costs are separate
Portal: https://eservice.rd.go.th/rd-ves-web/landing
Local bank account: Not required to register on VES. Refunds (if any) are by wire or RD-specified methods; wire fees may apply
Filing frequency: Monthly VES VAT return (P.P.30.9) and payment via the VES system (see RD calendar / ves@rd.go.th)
Payment currency: THB
Input VAT recovery: VES non-resident registrants generally cannot reclaim input VAT under the simplified regime — confirm with RD / adviser
Portal language: English VES portal and guides available
Penalties: Late registration / non-compliance subject to Revenue Code penalties; see RD guidance

Firms offering this service

Non-exhaustive. Not an endorsement. Links checked live on 2026-10-29; confirm current offerings, licences, and fees directly with each firm before engaging

KPMG Thailand — Tax — Member firm tax practice
Deloitte Thailand — Member firm
Grant Thornton Thailand — Member firm

Official sources

Revenue Department — Guide on VAT on electronic services (2nd ed.)
Revenue Department — VAT on e-services portal
Thai PRD — Cabinet extends 7% VAT to 30 Sep 2027 (2026-10-28)

Last verified: 2026-10-29.

FAQ

Is there a free VAT/GST threshold for foreign digital sellers?: Yes — THB 1,800,000 (engine approximation). Proposed in