@Graham ******

DTV holders are not resident in Thailand, therefore they are legally resident somewhere else, usually their home country.

Invoices are therefore issued from their home country, or wherever their business/company/employer is based and payments are received into a bank in that location - not Thailand.

I'm trying to think of an example where your point might be valid, but I can't see how it's possible/legal. If you have an example, I'd be interested to know.

@Tod ********

I've been looking for clarification regarding 90 day reporting and the DTV. It doesn't mention it anywhere where a DTV applicant would find it, but it is a normal requirement for 90+ day stays. I wonder if many folks will fall foul of this.

@Tod ********

nobody has needed to visit immigration to apply for an extension yet.

@Ivan ***********

'suggestions' are frankly just the 'noise from the internet' and there is no actual substance to any of it - yet.

It seems unlikely that an immigration officer at an airport will ask for supporting documents.

If one needed to visit immigration for any reason, it's quite possible that they would require supporting documents. The '3 month reporting' required by some visa types is an example of this.

Getting the visa is one thing. Ensuring that it remains valid and able to withstand scrutiny is another. That burden lies with the holder of the visa, not the consulate involved with originally issuing it.

Time will tell...

@Graham ******

DTV does not permit the holder to work in Thailand directly for Thai clients. It's a 'workcation' visa and the actual business/company/employer/client-base must be offshore. That needs to be proven as part of the application.

Therefore, there are no VAT/GST/sales tax implications in Thailand.

Tax residency is another matter and many DTV holders will inevitably become tax residents of Thailand and need to deal with the consequences of that.

what the consulate wants is one thing. There are suggestions that the visa requirements for subsequent entries will be scrutinised by immigration, so the visa holder will need an actual plan that they can prove. We don't know this yet, but we will find out in the coming months.

@John ******

the tax residency status is not changing. It's always been 180+ days in a year.

What's changing is that remittance of foreign income from previous years will be assessable. Until now, if you leave income for a year in the country of origin, it is exempt when remitted in Thailand.

This change is mostly to catch the rich Thais who have been exploiting this loophole 'forever'...

Many/most foreigners in Thailand, with foreign income, will be unaffected by this.

I doubt the tax department will even bother chasing down foreign residents, requiring them to register for tax, since they've never bothered in the past.

Again, the tax residency status is not changing, so anyone staying there for more than 180 days is automatically liable, but that has been largely ignored.

@Roberto ********

you can't really live retired in Thailand on the DTV though... At best, you still need to leave the country every year.

You also need to demonstrate a valid reason why you qualify for the DTV.

The tax issue is moot in any case and has nothing to do with most visa types, including DTV and the retirement visas.

Australian pensions and annuities (super payouts) are exempt from assessment in Thailand, as part of the Australian-Thai Tax treaty.

thanks very much for your input and insight!

@Tomas ********

sounds like you're probably not interested in MT either and just looking for the cheapest/easiest way to be able to live there...