An electronic device includes at least one communication circuit, at least one microphone, at least one processor operatively connected to the at least one communication circuit and the at least one microphone, and at least one memory operatively connected to the at least one processor. The at least one memory is configured to store instructions. The at least one processor is configured to store intent masking information that defines an utterance processing target for at least one intent, in the memory. When an utterance indicating a speech based intelligent assistance service through the at least one microphone is received, the at least one processor is configured to determine that a processing target of the received utterance is one of the electronic device or a server connected through the at least one communication circuit, based on the intent masking information.