From 1 September 2021, offshore e-service providers are officially subject to VAT in Thailand. The online registration system has been open since 16 August 2021 but the Ministerial Regulation No. 377 (B.E. 2564 (2021) issued under the Revenue Code re: the Procedure Concerning Evidencing and Registering for Value Added Tax via Electronic Means for Offshore Electronic Service Providers, which sets out the details of VAT registration, was announced in the government gazette on 27 August 2021. The first tax filing and payment due date are set at 25 October 2021.