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 registration, VAT filing and payment, and other matters, as well as several examples. The "key elements" provided in the guide are as follows: --- Key Elements Under the Revenue Code,...