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 year is met. For this purpose, the standard VAT rate applies (currently 7%) and VAT returns must be filed without...