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    The content on this page is for general educational purposes and does not constitute legal advice. Every legal situation is unique. For matters involving investigation, arrest, litigation, or formal proceedings, consult a qualified legal professional.

    e-commerce
    moderate offence

    E-Service Tax Non-Compliance in Thailand

    Foreign digital providers failing to register for or remit Thai VAT on e-services

    Last updated: February 2026
    Legal Sections

    Revenue Code §77/2, Royal Decree on E-Service Tax B.E. 2564 (2021)

    Maximum Penalty

    Surcharge of 1.5% per month on unpaid VAT plus penalties

    Severity Level

    moderate

    Definition

    Foreign digital providers failing to register for or remit Thai VAT on e-services Under Thai law, this offence is classified as a moderate offence within the category of e-commerce.

    Elements of the Offence

    For a conviction, the prosecution must prove all of the following elements beyond reasonable doubt:

    1

    Annual Thai revenue exceeding THB 1.8 million

    2

    Failure to register for VAT

    3

    Failure to collect and remit 7% VAT

    Penalties

    Maximum Penalty

    Surcharge of 1.5% per month on unpaid VAT plus penalties

    Actual sentences depend on factors including the severity of the conduct, harm caused, prior convictions, and mitigating circumstances. Courts have discretion to impose lesser sentences within the statutory range.

    Possible Defences

    The following defences may be available depending on the circumstances:

    Revenue below threshold

    B2B transaction subject to reverse charge

    Note: The availability of defences depends on specific facts. Professional legal advice is essential.

    For Foreigners

    Special Considerations for Foreign Nationals

    Foreign platforms may be blocked in Thailand for non-compliance.

    When Legal Representation Matters

    If you are accused of e-service tax non-compliance or facing investigation, immediate legal representation is essential to protect your rights and build an effective defence.

    Anglo Siam Legal provides experienced legal services across Thailand for both Thai nationals and foreigners.

    Speak to a LawyerLegal Consultation

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