Thailand e-commerce regulations: a practical legal guide for foreign-owned online businesses

gentlelawlawfirm
Aug 19
3 min read

Operating online in Thailand means your store must meet Thailand e-commerce regulations across registrations, online contracting, consumer protection, PDPA, and taxes. This guide by GENTLE LAW IBL sets out the core rules with links to the underlying Thai laws and authorities, so your team can launch and scale with confidence.

1) Business setup and mandatory registrations

Company structure and foreign ownership checks. Service businesses run by foreign shareholders may fall under the Foreign Business Act and require either a Foreign Business License or BOI promotion to operate legally. The Board of Investment’s official guide explains when a Foreign Business License is required and alternative routes through BOI.

E-commerce notification with the DBD. Thai online merchants must register their business with the Department of Business Development. DBD provides an e-registration pathway and a government trustmark program called DBD Registered that confirms the site has been registered as an e-commerce operator. Displaying the DBD Registered seal is optional but builds consumer trust.

What to show on your website. DBD’s registration instruction materials specify website details for e-commerce businesses, including registered name and address. Keep these details visible in the footer and checkout.

Practical tip for Thailand e-commerce regulations: prepare your business registration, DBD e-commerce notification, and website disclosures together to avoid rework.

2) Electronic Transactions Act compliance for online contracts

Thailand’s Electronic Transactions Act recognizes legal validity of electronic contracts, signatures, and records, provided reliability and integrity requirements are met. Your checkout flow should record a clear offer, acceptance, and time stamps, and preserve logs as reliable electronic evidence. If you use digital signatures in B2B, implement controls to assure signer identity and record integrity under the Act.

3) Consumer protection for online selling

Thai consumer law requires transparent pre-contract information such as total price, key features, delivery terms, and contact channels for complaints and returns. Avoid unfair practices, false claims, or hidden fees. For direct sales and direct marketing, a statutory cooling-off right exists under the Direct Sales and Direct Marketing Act; make sure your distance-selling model and scripts reflect that right in plain language on the order confirmation.

4) PDPA: privacy notices, consent, rights, security, and breaches

Thailand’s PDPA applies to personal data you collect through your store, apps, ads, and analytics. Controllers must provide a PDPA-compliant privacy notice at collection, have a lawful basis or valid consent, enable data subject rights, and implement security measures. Data breaches that risk individuals’ rights require notification to the regulator without delay and within 72 hours where feasible, and to affected individuals when high risk. For cross-border transfers, implement approved safeguards, such as contractual clauses, when the recipient jurisdiction is not deemed adequate. Use bilingual documentation and train staff.

5) Taxes for online businesses

VAT registration threshold. If your annual turnover from taxable supplies exceeds THB 1.8 million, you must register for VAT and begin issuing tax invoices and filing monthly VAT. The Revenue Department specifies the 1.8 million threshold and the 30-day window after exceeding it.

VAT on foreign electronic services to Thai consumers. Foreign electronic service providers and platforms supplying services to non-VAT-registered users in Thailand must register and pay VAT via the Revenue Department’s VES portal when revenue from services rendered in Thailand reaches the statutory threshold. Official materials describe the VES system and threshold.

Withholding tax. When you pay Thai service providers such as local influencers, couriers, or SaaS hosted in Thailand, you typically withhold at source and file the relevant monthly returns. Align your chart of accounts and payouts so service fees, rent, and royalties trigger the correct withholding workflows under the Revenue Code.

6) Cross-border shipments and customs

For imports and exports linked to your store, register with Thai Customs and use the e-Customs system. Ensure each shipment has a compliant commercial invoice, airway bill or bill of lading, packing list, and, where applicable, a certificate of origin for FTA benefits. Check the official prohibited and restricted goods lists and any licensing requirements for controlled products such as food, pharma, and chemicals.