VAT Implication for Thailand Properties Thai/ไทย


In this article, you will find out information about VAT Implication for Thailand properties.


VAT Implication for Thailand properties

The Act Amending the Revenue Code No. 53 B.E. 2564 (2021) (“e-Service Tax Law”) regarding value added tax (“VAT”) collection by foreign electronic service providers who provide services to non-VAT registrants in Thailand was published in the Royal Gazette on the 10th February 2021, to take effect starting 1st September 2021.

As a company registered in Singapore providing electronic service to Thai consumers, Agoda is required to register under the e-Service Tax Law. Under the Act, Agoda is required to remit 7% VAT on amounts earned from Thai consumers to the Thai Revenue Department.

“Thai consumer” refers to a “service recipient who is non-VAT registered in Thailand”.

Under the VAT Act:

  • If you are VAT registered, there should be no impact on you. The e-Service Tax Law confirms that you continue to have an obligation to self-assess 7% VAT on commission earned by Agoda.
  • If you are not VAT registered, i.e. you will be considered a “Thai consumer” and Agoda would apply 7% VAT on commissions earned from you and remit such amounts to the Thai Revenue Department.


How can you update your VAT ID

Three options are available for you to add your VAT ID:

Option 1. Simply put in the VAT ID through YCS Pop -up. On Tuesday 25th May 2021, YCS Pop up V.2 was launched with the ability to let you submit your VAT ID in the correct 13 digit format.

You can update your VAT ID at any time in YCS Property–> Property Settings –> Property Information –> Additional regional settings –> Click save.

Option 2. Go to the Property settings page: Additional setting section

Option 3. You can also add the VAT-ID details from the following Google form: click here


How does the support button work for Hotels/Homes?

Hotels, can ask questions by clicking “Need Help” in our extranet. Hotels can search also for payment and select –> I have a question about Taxes, Fees or Surcharges.

For Home (non-hotel) properties, just click the Contact us button


Frequently Asked Questions

Can I use Google Forms to add the VAT ID?

Yes, just click here.

How can I send a bulk request to add VAT ID details for multiple properties?

If you have more than 1 property for which you want to provide a 13 digit VAT ID, you can upload an excel file with the requested data in the same format as the sample excel file below (click Add file) via the Google form.