Thailand will be added to a growing list of countries that will require offshore e-service providers (“Service Providers”) to pay value-added tax (“VAT”) on transactions occurring in Thailand. Over 60 nations have enacted similar laws, in line with the Office of Economic Cooperation Development’s recommendations, and international standard practices. A draft amendment to the Thai Revenue Code (the “Amendment”) was initially approved by the Cabinet on 9 June 2020 that introduced the foundations for VAT payment by foreign e-service providers. Parliament approved the Amendment, which was published in the government gazette and became effective on 11 February 2021. Service Providers will be required to register and begin paying VAT starting from 1 September 2021.