Topic resources
VAT on E-commerce and Online Marketplaces
Browse the guidance and official references below for VAT on E-commerce and Online Marketplaces. The linked articles explain their coverage and any conditions that need checking for your case.
Available articles
Official references
- IRD — Finance Act 2083, Gazette publication 2083/03/30
- IRD — VAT Act 2052, consolidated through Finance Act 2082
- IRD — Natural-person tax rates, FY 2083/84
- IRD — Income Tax Act 2058, consolidated through Finance Act 2082
- IRD — Digital Service Tax procedure
- IRD — Nonresident electronic-service VAT procedure, 2079, third amendment 2082
- IRD — Nonresident digital-service VAT clarification, 3 Bhadra 2083
Check the source and period
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Latest update
- 13 October 2026
Editor: C.M. & Associates
Reviewed the resource directory, its article mapping and source-period guidance. Clarified source labels and public wording where needed. Earlier source-check dates and any stated limitations remain applicable.