I received the following message from booking.com today
Thailand's new VAT legislation will be effective as of 1 September 2021.
If you aren't VAT-registered in Thailand, you'll be subject to 7% VAT for electronic services provided through our platform.
We'll charge you this amount on top of your commission rate and forward the VAT to the Thai Revenue Department.
If you're VAT-registered, we won't charge you any additional taxes. Please provide us with your Tax Identification Number (TIN) and ... VAT information
Does the same apply to bookings made through airbnb?