Update day: February 27 , 2025

The Evolution of Taxation in Thailand’s E-commerce

Update day: February 27 , 2025

Since 2019, the COVID-19 pandemic has drastically reshaped traditional retail, pushing consumers toward online platforms during global lockdowns and fueling an E-commerce boom. As the world recovers, this shift in consumer behavior is here to stay, with platforms like Shopee, Lazada, and TikTok becoming integral to everyday shopping. For businesses, adapting to E-commerce isn’t just an option—it’s essential for survival and growth. Let us explore the taxation landscape for E-commerce in Thailand, focusing on income tax and VAT; and will outline the key legal frameworks that E-commerce operators need to navigate to thrive in this digital marketplace by referring to the Newsletter below written by CDLAF's partner in Thailand: ILAW ASIA

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Key Takeaways:

1. Income Tax

Personal Income Tax (PIT)
Corporate Income Tax (CIT)

2. Value Added Tax (VAT)

VAT Registration
VAT rate
Monthly Report

3. The up-coming of “Digital Economy and Taxation”