Thailand Indirect VAT FAQs
Updated 01 Dec 2025
General
Thailand has introduced VAT requirements to Overseas Vendors of digital services. This means that overseas businesses such as NCS Pearson Inc which is a business of Pearson Professional Assessments (formerly Pearson VUE) will be required to register for VAT purposes and charge VAT on its sales of digital services from 1 December 2025.
Pearson Professional Assessments is a business of NCS Pearson, Inc. and has the following tax registrations:
NCS Pearson, Inc.
5601 Green Valley Drive
Bloomington, MN 55437
The US Federal Taxpayer Identification Number (TIN) 41-0850527.
Overseas Vendor Thailand VAT registration will be displayed on invoices and payment confirmation once the taxpayer ID is issued by the tax authorities. Currently, Pearson is in the process of obtaining the tax ID.
Pearson will begin collecting tax on transactions on or after December 1st, 2025.
All sales are taxable, sales on the candidate website, registrations made at test centers, voucher sales and sales on mindhub.com.
*Reverse Charge is applicable if the business customer provides their taxpayer ID prior to purchasing exam vouchers.